第七十七条送达诉讼文书必须有送达回证，由受送达人在送达回证上记明收到日期，签名或者盖章。
Article 77 a receipt shall be required for every litigation document that is served and it shall bear the date of receipt noted by the signature or seal of the person on whom the document was served.
第七十八条送达诉讼文书，应当直接送交受送达人。
Article 78 Litigation documents shall be sent or delivered directly to the person on whom they are to be served.
在必要时，送达的文书应附有译成有关国家正式语文或正式语文之一的译本。
These documents shall be accompanied, if necessary, by a translation into the official language, or one of the official languages, of the State concerned.
送达是法定机关按照法定程序和法定方式将诉讼文书交收件人并发生一定法律效力的诉讼行为。
The procedural act that legal organ serve litigious documents to consignee in accordance with legal procedure and legal form in order to make them into legal force is called service.
第二十条送达本办法所列法律文书，应当由纳税义务人或者其代理人、担保人、保管人等签字或者盖章；
Article 20 The legal documents delivered under these Measures shall be signed or sealed by the taxpayer or the agent, the guarantor and the keeper;
第七十七条 送达诉讼文书必须有送达回证，由受送达人在送达回证上记明收到日期，签名或者盖章。
The date noted on the receipt by the person on whom the document was served shall be regarded as the date of service of the document.
第七十八条送达诉讼文书，应当直接送交受送达人。
Article 78 Litigation documents shall be served directly on the recipient of the service.
送达诉讼文书，应当直接送交受送达人。
Litigant documents shall be delivered directly to the addressee In person.
第七十七条【送达回证】送达诉讼文书必须有送达回证，由受送达人在送达回证上记明收到日期，签名或者盖章。
Article 77 a receipt shall be required for every litigation document that is served and it shall bear the signature or seal of the recipient of the service and the date of receipt.
第七十七条【送达回证】送达诉讼文书必须有送达回证，由受送达人在送达回证上记明收到日期，签名或者盖章。
Article 77 a receipt shall be required for every litigation document that is served and it shall bear the signature or seal of the recipient of the service and the date of receipt.
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