On 18 September 2026, the Public Revenue Office (PRO) released a public announcement specifying the proper delivery procedures for final misdemeanor decisions issued against legal entities and responsible individuals. This announcement complements earlier guidance on notification delivery and addresses the service of enforceable decisions imposing fines or other sanctions for tax misdemeanors. Under the Law on Misdemeanors, a decision becomes executable only upon valid service on the sanctioned party. The PRO outlines the approved service methods: personal delivery, registered mail with acknowledgment of receipt, electronic service via the e-Tax system, and publication on the PRO’s official website when other methods fail. The announcement also reminds taxpayers of their right to initiate administrative disputes or extraordinary legal remedies within statutory deadlines, which commence upon valid service.
Key Takeaways
- Legal Finality and Enforcement: Proper service triggers the appeal deadline and enables enforcement proceedings, including bank account garnishment and asset seizure.
- Multi-Channel Service Framework: The PRO utilizes electronic, postal, and public notification channels to ensure effective service while minimizing administrative costs.
- Taxpayer Remedies and Deadlines: Sanctioned parties have 30 days from service to file an administrative dispute; missing this deadline due to improper service claims requires prompt procedural action.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement