Service of a document regarding the payment of tax(es) shall be executed by the tax authorities before the commencement date of payment of said tax(es) as stated in the document to be served.

Various documents to be issued for the collection of tax(es) may be served on the agent, representative, manager, or administrator of the taxpayer. In the event that the person to whom the service of a document is to be executed is on military service, the service thereof shall be made to his parent or spouse, or through the military unit that he serves in if he has no living parent or spouse.
For the documents issued for the collection of land tax or house tax, the user of such land or house may be named the recipient of said documents.
If all the collective joint-owners are collectively regarded as the taxpayer, the document can be served on one of the joint-owners. The tax authorities should also issue the tax assessment notice to the receiver of the document and the tax-paying period to all the collective joint-owners before the commencement date of payment of said tax(es) as stated in the document to be served. If the collective joint-owners are unascertainable, the service of the tax assessment notice can be made by public announcement, and it shall become effective as of the date following the date of public posting.
If the circumstances of assessment of the tax is equal to the amount filed on his/her tax return, the Sauthority-in-charge could make public declaration of the tax assessments instead of issuing and serving a “Notice of Tax Assessment” unless it is otherwise prescribed by other Tax laws.
Regulations on the scope of the cases referred to in the preceding paragraph, the implementation of public announcements, and other matters to be complied with shall be prescribed by the MOF.