Effectiveness of Taiwan Tax Notice Delivery
If you have not received the tax bill in Taiwan, does that mean you do not have to pay the tax?
A reminder to everyone, tax bills are sent via registered mail. If the mail is not collected and the post office retains it, it is still considered delivered under the law even if you did not actually receive it. If you fail to pay within the deadline, you may not only be charged late payment penalties but also face compulsory enforcement procedures.
Under the law, there are five methods of service, namely: ordinary service, substituted service, service by deposit (postal retention), service by retention at the premises, and public notice service. Each is described as follows:
| Type | Method | Effective Time |
| Ordinary Service | Delivered to the recipient’s residence, office, or place of business and handed directly to the person.
Code of Civil Procedure § 136 |
Takes effect upon delivery to the recipient.
|
| Substituted Service | Delivered to the recipient’s residence, office, or place of business. If the recipient is absent, handed to a cohabitant or employee**.
Code of Civil Procedure § 137 |
Takes effect upon delivery to cohabitant or employee. |
| Service By Deposit (Postal Retention) | If the recipient, cohabitant, or employee is not present, the document is deposited with a local authority or police station. Two notices are issued: one posted on the door, the other placed in the mailbox, notifying the recipient to collect it.
Code of Civil Procedure § 138 I |
Takes effect on the 10th day after deposit, regardless of collection.
Code of Civil Procedure § 138 II |
| Service By Retention at The Premises | If the recipient has no legal grounds to refuse the document, it may be placed directly at the delivery location.
Code of Civil Procedure § 139 |
Takes effect upon placement at the delivery location. |
| Public Notice Service | A party may petition the court for service by public notice on the court’s website, only under one of the following conditions: ① The recipient’s whereabouts are unknown ② Service to a person with diplomatic immunity was ineffective ③ The recipient is abroad, and service cannot be entrusted, or is expected to fail Code of Civil Procedure § 145、149 I |
Regardless of whether the recipient sees or collects the notice: Domestic: Takes effect 20 days after publication
Code of Civil Procedure § 152 |
A Taiwan citizen reported that he never received a vehicle license tax bill of TWD 8,120, but unexpectedly received a “Payment Notice” from the Administrative Enforcement Agency, demanding full payment of the tax plus a late penalty, totalling TWD 8,832. Upon investigation, it was discovered that the tax bill had indeed been sent via double registered mail, but since he was not home at the time, the bill was held at the post office. As he did not go to collect it, the tax remained unpaid, resulting in a penalty and referral for enforcement.
According to the Taiwan Taxation Bureau, tax bills are sent via double registered mail to the taxpayer’s registered household address. If the recipient is not home, the postman will deposit the bill at the post office and leave a delivery notice on the door or in the mailbox to inform the resident to collect the item. Under Taiwanese law, this is known as “service by deposit”, and once the deposit is made, the document is legally deemed served, even if the individual never actually receives it. The payment deadline still applies.
Another common scenario involves documents being signed for by a building security guard. Since personnel employed by a building management committee are considered employees of all residents, if the notice is delivered to the resident’s address and received by the building security guard, it is considered valid “substituted service”. Moreover, because the document is placed within the recipient’s sphere of control and can be accessed at any time, the effectiveness of the service is not affected by whether the recipient actually signed for it or when they became aware of it.