What are the problems in the service of tax documents

The main problems in the service of tax documents:

(1) Direct service

Article 101 of the "Implementing Rules of the Collection and Administration Law" stipulates: If the recipient is a citizen, he or she shall sign for it directly; if he is not present, the person shall have his adult family member living with him or her to sign for it. If the recipient is a legal person or other organization, the legal representative of the legal person, the principal person in charge of the other organization, or the financial person in charge of the legal person or organization, or the person responsible for receiving the goods shall sign for receipt. If the recipient has an agent, the document can be sent to his agent to sign for receipt. This is the basic rule for direct delivery. Generally speaking, tax authorities can solve most document service problems using this method. However, there are some problems in practice that make this method difficult to work:

First, when the recipient is a citizen, he will avoid seeing the tax authorities sending personnel to deliver the goods, thus hindering the delivery; In addition, some family members were uncooperative, lying about not living with the recipients and refusing to sign tax documents.

Second, when the recipient is a legal person or other organization, the person in charge, the legal representative or the financial person in charge, who is legally qualified to sign for the document, is on a business trip and is therefore unable to deliver the document. Get tax paperwork.

Third, some recipients simply refuse to accept legal documents and even threaten tax authorities staff or tear up the served legal documents.

Fourth, other personnel of legal persons or other organizations refuse or dare not sign for legal documents on the grounds that they are not the person in charge or are not authorized. (2) Service with lien

Article 103 of the "Implementing Rules of the Collection and Administration Law" stipulates: If the person to be served or other signer specified in these rules refuses to sign for the tax document, the person delivering the tax document shall The delivery receipt shall indicate the reason for rejection and the date, and shall be signed or stamped by the sender and witness, and the tax document shall be deemed to have been served if it is left with the recipient. This method is called lien service. In practice, there are various problems with this approach:

First, although as early as the "Reply of the State Administration of Taxation on Several Specific Issues in Tax Audit Work" (Guo Shui Han Fa [1997] No. 147), Article 2 stipulates: Witnesses mentioned in Article 74 of the "Implementing Rules of the Tax Collection and Administration Law of the People's Republic of China" (Article 103 in the new "Implementing Rules of the Tax Collection and Administration Law") may Referring to Article 79 of the Civil Procedure Law of the People's Republic of China, "If the person to be served or his adult family member living with him refuses to sign for the litigation documents, the person who serves the person shall invite representatives of the relevant grassroots organizations or units to be present. ..." provisions shall be implemented. However, in fact, Article 79 of the "Civil Procedure Law of the People's Republic of China" stipulates that the person to be served "should invite representatives of relevant grassroots organizations or units to the scene" as an obligatory provision for the person to be served, and does not provide for relevant The witnessing obligation of representatives of grassroots organizations or units. Whether they are present to witness depends on their consciousness and legal awareness. In tax practice, it often happens that representatives of grassroots organizations or units are unwilling to be present to witness. As a result, during the delivery of tax documents, the grassroots organizations and units where the parties are located are unwilling to be witnesses due to various reasons such as not wanting to offend others, and the tax documents are retained. Delivery is difficult to achieve.

Second, there is no concept of "grassroots organizations" in the entire tax legal system of our country. Even the relevant provisions of the "Civil Procedure Law of the People's Republic of China" do not include this concept. Concepts are explained, which makes it difficult to grasp the boundaries of "grassroots organizations". Generally speaking, "grassroots organizations" are understood to mean village committees or neighborhood committees, but there is no clear legal provision on whether township police, police stations, judicial offices, etc. are grassroots organizations. It is even more difficult for some self-employed businesses and private enterprises that are far away from cities and towns to determine what their “grassroots organizations” are.

Third, the tax authorities sometimes learn that the party is unwilling to accept the tax document during the process of serving the document. When they go back to find a legal witness, the party to be served is not there, resulting in the failure of the tax authority to accept the tax document. Da cannot proceed.

(3) Service by entrustment and delivery by mail

Article 104 of the "Implementing Rules of the Tax Administration Law" stipulates: If it is difficult to deliver tax documents directly, you can entrust another service provider Relevant authorities or other units may serve the documents on their behalf or by mail. This article stipulates service by commission and service by mail, and there are many problems in practice.

First, it is difficult to accurately define what “difficulty” is.

What is "difficulty" in direct service, whether the remote location of the recipient is a "difficulty", etc. The existence of these problems makes the purpose of entrusted service and mail service impossible to achieve.

Second, entrusted service depends on the consciousness and legal awareness of relevant agencies or other units. There are also cases where relevant agencies or other units do not accept the entrustment for various reasons such as not wanting to offend the person to be served. Phenomenon.

Third, since the postal department does not have the right to accurately verify the identity of the recipient or his adult family members, mistaking others for the recipient or his family members, such as delivering tax documents to If the recipient is not the recipient, the tax authorities will be passive in law enforcement.

(4) Service by announcement

Article 106 of the "Implementing Rules of the Collection and Administration Law" stipulates: There are many recipients for the same service matter or other methods stipulated in this chapter are adopted. If the delivery method cannot be used, the tax authorities may announce the delivery of the tax document, and it will be deemed to have been served 30 days from the date of announcement. This article stipulates the delivery of announcements, and there are many problems in practice:

First, Article 107 of the "Implementing Rules of the Tax Administration Law" stipulates that tax administrative review decisions are also tax documents. That is, when the tax administrative reconsideration is served by announcement, it will be deemed to have been served 30 days from the date of announcement. However, Article 40 of the "Administrative Reconsideration Law of the People's Republic of China" (hereinafter referred to as the "Administrative Reconsideration Law") stipulates: "The service of administrative reconsideration documents shall be carried out in accordance with the provisions of the Civil Procedure Law on service." "China Article 84 of the People's Republic of China's Civil Procedure Law also stipulates: "If the whereabouts of the person to be served are unknown, or the service cannot be delivered by other means specified in this section, service shall be made by public notice. From the date of issuance of the public notice, After sixty days, it is deemed to have been served.” Apparently there is a contradiction in the requirements for the delivery of announcements in the Administrative Reconsideration Law and the Implementing Rules of the Collection and Administration Law. The reason may be that the original Implementation Rules of the Collection and Administration Law were released in 1993, and the Administrative Reconsideration Law was released in 1999. However, when the new Implementation Rules of the Collection and Administration Law were released in 2002, taxation was not deleted. Administrative reconsideration decision letters are also required by tax documents.

Second, the prerequisite for service by announcement is that there are many recipients for the same service matter or that it cannot be served by direct service, lien service, entrusted service, mail service, etc. . But why are there so many recipients? How does the tax authority prove that the four methods of direct service, lien service, entrusted service, and mail service cannot be used to deliver the goods? These are not clearly stipulated in my country's taxation legal system and civil procedure law system.

Third, in what media is the announcement and service legally effective? In tax work practice, announcements are often considered legally effective only when they are published in the China Tax News, but this will increase the cost of tax law enforcement to a certain extent. How many ways are there to deliver tax documents?

Answer: According to the relevant provisions of the "Implementing Rules of the Tax Collection and Administration Law of the People's Republic of China", there are two ways to deliver tax documents: direct delivery and entrusted delivery. There are five ways of service: , mail service, retention service and public notice service. Correspondent: He Cong/Jinzhou Municipal State Taxation Bureau Tax Document Delivery Certificate Who are the witnesses when a visa is refused?

If a visa is refused, you will receive a written notice that will tell you in detail the reasons for the refusal. , the materials are incomplete or untrue, or the visa officer thinks there is no sufficient reason to believe that you can return on time, etc. You have one opportunity to appeal within 14 days of receiving the notice. Rejection of a visa does not mean that the visa officer’s decision is correct, so make full use of this appeal opportunity and use conclusive evidence to convince the visa officer to change the decision to deny a visa. What are the issues with document service in foreign-related divorce?

1. If the parties to a foreign-related divorce are both in China, the method of service of documents is the same as the method of document service for divorce involving domestic residents, so I will not go into details here.

2. If one party to a foreign-related divorce is abroad, the following methods can be used:

The first situation is to know the accurate address of the foreign party:

1) Service in accordance with the methods stipulated in the international treaties concluded between the country where the recipient is located and the People's Republic of China or to which the People's Republic of China is a party;

2) The court shall deliver the litigation documents at one level Transfer to the Ministry of Foreign Affairs for service through diplomatic channels;

3) For recipients who have the nationality of the People’s Republic of China and the People’s Republic of China, you can entrust the recipient of the document to be served by the People’s Republic of China and the People’s Republic of China in the country where the recipient is located. The embassy or consulate of the country shall serve on your behalf; 4) Service shall be made to the representative office established by the recipient within the territory of the People’s Republic of China and the People’s Republic of China or a branch or business agent authorized to accept service;

5) If the law of the country where the recipient is located allows service by mail, it can be served by mail. If six months have passed since the date of mailing, the service receipt has not been returned, but various circumstances are sufficient to determine that it has been sent. If it is reached, it will be deemed to have been served on the expiration date of the period;

The second situation is that the domestic party does not know the accurate address of the foreign party. In this case, the party suing for divorce in China had better make it clear when filing the lawsuit. Inform the court to avoid delaying the proceedings. In this case, public notice is generally used for service, and it will be deemed to have been served six months from the date of public announcement. What are the methods of service of arbitration documents?

1. Direct service. It is the arbitration committee that delivers the arbitration documents directly to the recipient. If the recipient is a citizen, the recipient shall sign for it; if he is not present, the recipient shall have his adult family member living with him sign for it. If the recipient is a legal person or other organization, the legal representative of the legal person, the main person in charge of the organization, or the office, mailing room, duty room, etc. of the legal person or organization shall be responsible for signing for receipt. If the recipient has an agent, the arbitration committee may serve the document on the recipient. If the person to be served has designated a collector to the arbitration committee, and if the party himself is unable to sign for the receipt for some reason, the designated collector may sign for it, but the mediation letter shall be delivered directly to the party himself for signature.

2. Delivery with retention. It refers to a method of service in which when the recipient refuses to accept the arbitration document without justifiable reasons, the servicer leaves the arbitration document at the domicile of the recipient, which is deemed to have been served.

3. Delivery by entrustment. This refers to the method in which an arbitration committee has difficulty in serving arbitration documents directly and entrusts other arbitration committees to serve them on its behalf. If another arbitration committee is entrusted to serve on your behalf, the entrusting arbitration committee shall issue a letter of entrustment and attach the arbitration documents to be served and the receipt of service. The date of delivery shall be the date on which the recipient signs the receipt of delivery.

4. Delivered by mail. This refers to the way in which the arbitration committee will mail the document to the recipient by registered mail through the post office when it is difficult to deliver it directly. Mail delivery should be accompanied by a delivery receipt. If the receipt date indicated on the registered mail return receipt is inconsistent with the receipt date indicated on the delivery receipt, or if the delivery receipt is not returned, the receipt date on the registered mail receipt shall be the delivery date.

5. Delivery of announcement. It means that the arbitration committee delivers arbitration documents to the parties through posting, publishing, broadcasting, etc. After a certain period of time has elapsed since the announcement was made, it will be deemed to have been delivered.

What are the problems with service by mail

Service in civil litigation refers to the litigation act in which the people's court delivers litigation documents to the parties and other litigants in accordance with legal procedures and methods. . According to the provisions of the Civil Procedure Law, service can be through direct service, lien service, entrusted service, mail service, transfer service and public notice service. 1. Mail delivery efficiency is not high.

In the area where the author is located, it is very common for the delivery person to go out to work and have no one at home. In judicial practice, although the court's legal documents are delivered by post and the delivery documents have been signed for, the delivery personnel are often not so professional in the court's business requirements and often deliver the court's legal documents to the mailroom or security guard at the recipient's location. Offices and village committee offices, most of the delivery certificates are signed by the on-duty personnel of these units and village committees. Due to the negligence of duty personnel in some departments' security rooms, mailrooms, and village committees, court documents such as summonses, judgments, etc. cannot be delivered to the parties in time. This phenomenon is particularly prominent during the busy farming season in rural areas. Therefore, , absences from court sessions and missed appeal deadlines occur from time to time.

2. The filling in the delivery receipt is not standardized.

According to Article 8 of the "Several Provisions of the Supreme People's Court on the Service of Civil Litigation Documents by Court Special Delivery": The recipient and his/her agent shall sign, seal or sign the email return receipt. Seal. The recipient and his/her agent should present his/her valid identity document when signing for the receipt and fill in the ID number on the receipt. However, in practice, the certificate number is rarely filled in on the return receipt. Since the court does not have the authority to compel the recipient or recipient to provide identification when making direct service, it is not practical in practice to require postal personnel to require the other party to provide identification and fill in a number when delivering by mail. Many collectors therefore refused to accept the mail and the mail was returned. In addition, the recipient did not indicate his relationship with the recipient when signing for the receipt. Whether it was received by an adult family member living with him or his designated person cannot be reflected on the email return receipt, and the court needs to further ascertain. 3. The filling in the change or cancellation approval slip is not standardized.

However, many postmen do not follow this regulation, but return the mail when it cannot be delivered. Can tax documents be delivered by EMS?

Yes, it is tax It is a method of document delivery, but it should be noted that when the post office delivers documents, the legal person in charge or the financial person in charge of the taxpayer must sign and confirm on the domestic express mail details sheet. The tax authority will sign this after receiving the details sheet. Attach the relevant information as a document delivery requirement and store it. .

Methods of delivering tax documents:

1. Direct delivery

The tax processing documents that should be delivered are delivered directly to the parties concerned for signature. This is the most basic method of delivery. Anything that can be delivered directly should be delivered directly.

2. Service with a lien

Service with a lien refers to the situation where the recipient or his adult family member, agent, or collector who lives with him or her refuses to receive the tax processing documents. , a method of service in which tax processing documents are left with the recipient.

3. Entrusted service

Entrusted service means that when it is difficult to deliver tax processing documents directly, the tax authorities can entrust other relevant agencies or other units to deliver them on their behalf. method of delivery.

If delivery is by entrustment, the person in charge of the entrusted agency shall sign and make a note on the delivery receipt, and the date on which the recipient signs on the delivery receipt shall be the date of delivery.

4. Delivery by mail

Delivery by mail refers to the delivery method in which the tax authorities register and mail tax processing documents to the recipient through the postal department.

If service is by mail, the date of receipt indicated on the registered mail receipt shall be the date of delivery, and it shall be deemed to have been delivered to the party concerned, and the registered mail receipt shall be affixed to the delivery receipt. Check.

5. Public announcement service

Public announcement service means that the tax authorities notify the recipients of the relevant contents of the tax processing documents that need to be delivered by posting announcements, publishing them in newspapers or broadcasting them. The method of service by the sender.

If it is served by announcement, it will be deemed to have been served 30 days from the date of announcement. How to solve the problem of difficulty in delivering law enforcement documents

In accordance with the relevant provisions of the "Provisions on Handling Procedures for Technical Supervision Administrative Cases", administrative penalty decisions and other law enforcement documents made by the quality and technical supervision department in accordance with the law must be served to the parties Only when it is signed for does it become effective and have legal effect; without delivery, it will not have legal effect. In the process of handling cases, law enforcement officers often encounter situations where law enforcement documents such as administrative penalty decisions are directly delivered but the parties refuse to sign for them. If the method of service with a lien is to be used, a witness must sign and testify at the scene to comply with the requirements of the case handling procedures. Due to various reasons, when law enforcement officers use retention service, they are unlikely to invite local grassroots organizations, police officers at the police station, or nearby people to sign and testify. Therefore, difficulty in delivery has become a difficult problem for the quality and technical supervision department in handling cases. To solve this problem, the author believes that using on-site notarization is an effective way. The so-called on-site notarization means that when the law enforcement officers of the quality and technical supervision department deliver the administrative penalty decision and other law enforcement documents, they also invite two notaries from the notary office to go with them. Once the party refuses to sign, the law enforcement officers will immediately return the documents after delivery. The fact that the party refuses to accept the goods is recorded on the certificate, and the notary public signs and certifies the service receipt, and then the administrative penalty decision letter and other law enforcement documents are left on site to complete the service process.

Its core content is the on-site testimony of the notary to prove the fact that the service process has been completed. Practice has proven that on-site notarization is practical, effective and easy to implement. No matter what means the parties use to refuse to accept the administrative penalty decision and other law enforcement documents, as long as there are two notaries signing and testifying at the delivery site, the delivery by the law enforcement officers will comply with the procedural requirements. This will also better solve the problem of retention of service. The problem of administrative penalty decisions and other law enforcement documents being unable to take effect because there is no one to testify is also a good solution to the problem of insufficient evidence and illegal procedures when the quality and technical supervision department applies for compulsory enforcement by the people's court or in administrative reconsideration or administrative litigation. . (Author's unit: Quality and Technical Supervision Bureau of Zhangzhou City, Fujian Province) Author: Wu Zhenxiang Can the taxpayer be notified to receive the tax document delivery receipt

The taxpayer needs to receive it himself or the tax authority must deliver it