Article 9 - Means of Notification and Correspondence by the Authority

1. The Authority shall execute the Notification by any of the following means:

a. Post.
b. Registered post.
c. By electronic mail to the address provided by the Person being notified.
d. Posting on the premises of the Taxable Person
e. Any other means as may be agreed by the Person and the Authority.

2. If the Authority considers that notifying the unregistered person by the means mentioned in Clause (1) of this Article is not practical for the cases of Notification mentioned in Article (13) of this Decision, the Notification may be made by posting a notice in a printed or written form at the Premises at which a Tax Audit is to be conducted.

3. For the purposes of Clause (1) of this Article, the Authority may use any of the following contact addresses for a Person, according to the cases mentioned:

a. For delivery by post or registered post: the address provided by the Person to the Authority, or the address of their usual or last known place of residence or business may be used.
b. In case of natural Person: the email address that they have provided to the Authority or the Person’s last known email address may be used.
c. In case of legal Person: the email address shall be used in the following order:

1) The email address that they have provided to the Authority.
2) The email address of any Person acting in favour or on behalf of the Person being notified concerning the relevant matter.
3) The last known email address of a Person acting in favour or on behalf of the Person being notified concerning the relevant matter.
4) Any other email address of another Person, if there are reasonable grounds to suppose that that Legal Person will receive the Notification through that other Person.

4. For the purposes of making a communication under Clauses (1) and (2) of this Article, the Authority may communicate with either of the following:

a. The relevant Person.
b. The Tax Agent or Legal Representative of the Taxable Person.