When may a local tax document be served by public announcement, and from what event is it treated as served?
General information · Not legal advice
Material to check
In a practice file, we read the papers showing which of the three situations applies to the addressee, such as a returned envelope or a record of the attempted address. We also read the record of how and when the announcement was made, so that the main content of the document announced can be checked against it.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading sets out every condition: the person to be served must fall within one of the listed situations, the main content of the document must be announced, and service is then treated as made once the period the provision sets has passed from the day of announcement. The announcement must be posted on the local tax integrated information network, a local government's information network or bulletin board, or published in the official gazette, public bulletin, or a daily newspaper, and when the network alone is used another method must be used together.
Another reading stresses what the provision leaves open: it does not say how the file records which situation applied to the addressee, nor how the period the provision sets is counted and shown. The third situation, where a document returned after an attempted delivery shows no person to receive it, also reaches further cases only as set by presidential decree, so the provision alone does not tell what those further cases are.
Your judgment
If the address was recorded but the addressee no longer lived there, what document in the file would show that the address was unclear at the time service was attempted?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We revisit this card if the provision is amended to change the situations that allow public service, the announcement methods, or the period the provision sets, or if a decision explains what makes an address unclear.