謎之門首──探討稅捐文書寄存送達爭議案例及訴訟途徑【月旦時論】

The Puzzling Door: Discussion on How to Properly Leave Documents Where Mail Service Is Intended to Be Executed and How the Recipient Can File an Administrative Litigation

稽徵機關核發各種稅捐處分文書，雖屬大量作成同種類之行政處分，仍應落實合法送達程序，始發生效力。然部分納稅義務人卻藉此對送達程序提出疑義，有意圖規避納稅義務之嫌。本文旨在探討稽徵機關最適應對之道，兼論義務人可採行之適當救濟途徑。