Administrative Procedure Act Article 85
Where service is rendered non-executable, the process server shall prepare a report of the fact and present the same to the administrative authority for the file and shall return the document intended to be served.
中文原文 行政程序法第85條
不能為送達者，送達人應製作記載該事由之報告書，提出於行政機關附卷，並繳回應送達之文書。