Hello, can I ask if the tax documents can be delivered by courier?

Professional answer

Article 105 of China's Detailed Rules for the Implementation of the Law on the Administration of Tax Collection stipulates: "If the tax documents are delivered directly or entrusted, the date signed by the signatory or witness on the service receipt shall be the date of delivery; If it is delivered by post, the date of receipt indicated on the receipt of the registered letter shall be regarded as the date of delivery. " It can be inferred that tax documents can be served by entrustment.