Parties can sign for electronic documents using signature codes. According to relevant legal provisions, with the consent of the person to be served, the people's court may serve litigation documents by fax, email, or other means that can confirm receipt, except for judgments, rulings, and mediation documents. If it is delivered by the above methods, the date when the fax, email, etc. reaches the specific system of the recipient is the date of delivery. Find the Electronic Taxation Bureau, enter your username and password, and log in to the Electronic Taxation Bureau. Enter the main interface of the Electronic Taxation Bureau and click I want to inquire. An option pops up on the page, click Tax Processing Progress and Result Information Inquiry. Enter the tax processing progress and result information query interface and click Sign on behind the tax-related documents. A PDF file pops up on the page, click the save icon in the upper right corner. After the document is successfully saved, close the PDF and Signed will be displayed below the processing status. The electronic summons only needs to be obtained by the parties involved, and there is no need to sign for it. With the consent of the person to be served, the people's court may serve litigation documents by fax, email, or other means that can confirm receipt, except for judgments, rulings, and mediation documents. If it is delivered by the method mentioned in the preceding paragraph, the date when the fax, email, etc. arrives at the recipient's specific system shall be the date of delivery. The date on which the adult family member living with the recipient, the person responsible for receiving the document from a legal person or other organization, the litigation agent or the recipient signs on the delivery receipt shall be the date of delivery. The court's summons will generally state the time and place of the hearing, the case number of the case, the names of the parties, the presiding judge of the case, the clerk, and some judges will also leave the phone number of the office. The service of litigation documents shall be delivered directly to the person to be served. If the person to be served is a citizen, he or she must hand it over to his adult family member who lives with him or her. If the person to be served is a legal person or other organization, the legal representative of the legal person or the principal person in charge of the other organization or the legal person or organization shall be responsible for the receipt. The recipient shall sign for receipt; if the recipient has a litigation agent, the document may be sent to his agent for signature; if the recipient has designated a collector to the people's court, the document shall be submitted to the recipient for signature. The date on which the adult family member living with the recipient, the person responsible for receiving the document from a legal person or other organization, the litigation agent or the recipient signs on the delivery receipt shall be the date of delivery.
Legal basis: "Law of the People's Republic of China on Tax Collection and Administration"
Article 1 is to strengthen tax collection management, standardize tax collection and payment behavior, and ensure national tax revenue This law is formulated to protect the legitimate rights and interests of taxpayers and promote economic and social development.
Article 2 This Law shall apply to the collection and management of various taxes levied by tax authorities in accordance with the law.
Article 3 The introduction and suspension of tax collection, tax reduction, tax exemption, tax refund, and tax repayment shall be implemented in accordance with the provisions of the law; where the law authorizes the State Council to stipulate it, it shall be implemented in accordance with the provisions of the administrative regulations formulated by the State Council.
No agency, unit or individual may violate the provisions of laws and administrative regulations by arbitrarily making tax levies, suspensions, tax reductions, tax exemptions, tax refunds, tax repayments, and other measures that conflict with tax laws and administrative regulations. Decide.
Article 4: Units and individuals with tax obligations stipulated in laws and administrative regulations are taxpayers.
Laws and administrative regulations stipulate that entities and individuals with the obligation to withhold and pay, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes, and collect and remit taxes in accordance with the provisions of laws and administrative regulations.