Code of Civil Procedure Article 142

When service cannot be effectuated, the person attempting to effect service shall make a report indicating the fact, submit the same to the court to include it in the dossier, and return the paper to be served.The court clerk shall notify the fact that service cannot be effectuated and the reason therefor to the party for whose purpose the service was attempted.
中文原文 民事訴訟法第142條
不能為送達者,送達人應作記載該事由之報告書,提出於法院附卷,並繳回應送達之文書。
法院書記官應將不能送達之事由,通知使為送達之當事人。

English translation for reference only; the Chinese text prevails. Not legal advice.