May tax documents be sent to a taxpayer electronically without the taxpayer asking for it, and what happens where the taxpayer has already paid the tax themselves?
General information · Not legal advice
Material to check
In a practice file we look for the taxpayer's application for electronic delivery and the date it was made, the payment notice with the date it issued, and any receipt or record showing that the taxpayer paid the tax on their own, in the manner the Presidential Decree prescribes, before that notice was delivered.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading treats the application as the gateway: electronic delivery is carried out only where the person to receive the document has applied for it, as prescribed by Presidential Decree, except that where the taxpayer, before the payment notice is delivered, voluntarily paid the tax under the Act or the tax laws in the manner prescribed by Presidential Decree, an application is deemed made at the time of that payment, for the amount paid.
Another reading marks where the fiction stops: the deemed application is written only for a payment made before the payment notice is delivered, in the manner and subject to the conditions the Presidential Decree prescribes, so a voluntary payment made afterwards, or one made outside those conditions, is not covered by the text.
Your judgment
If the payment notice's delivery date and the voluntary payment's date are recorded differently, on which date does the file fix each event?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We look at this again if the provision or the Presidential Decree defining the scope, manner and conditions of electronic delivery is amended, or if a record fixes the exact time of the voluntary payment against the time the notice was delivered.