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You must spawn the presents yourself, they don`t just appear by themselves.
When you walk into the government building you see a sort of desk to the right, there you can spawn the presents...or at least order them to spawn.
Now it could be that you get a menu for coffins instead, they work the same as the presents only that the coffins can be brought to the morgue where they are filled with dead bodies.
Both the presents and the coffins can only be spawn when a. you bought the government building and b. after it rains.
When you spawn the presents they scatter all over the map, so they could appear anywhere. It is your job/task to find and collect them. Then they can be delivered to a bank.
EDIT: the presents and coffins can be collected just like any pallet. The coffins being the long pallets.
incorrect, presents CAN be spawn even without seasons. I never used seasons and i have about 18 presents already. What you are talking about was in the beginning when the map was just released. But soon after a update was released making it possible to get the presents without seasons.