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;

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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;

youdao