Means of Notification – Article 11 – Federal Tax Procedures Executive Regulations

Article 11 – Means of Notification

1. The Authority shall notify the Person, its Tax Agent, or Legal Representative, as applicable, at the address registered with the Authority by any of the following means:

   1. Post, registered post, email, mobile text message, smart applications, or the electronic system of the Authority.
   2. Posting in a prominent place in the Premises of the Person.
   3. Any other means as may be agreed in writing by the Person and the Authority.

2. For the purposes of this Article, the address registered with the Authority includes, but not limited to, the address provided by the Person to the Authority or the address of its usual or last known place of residence or Business.