Article 94 - Means of notifying the Taxable Person of the Tax decision

A. The Bureau shall notify the Taxable Person of decisions issued by it relating to Tax matters by one of the following means:

1. By post to the address registered with the Bureau.
2. By way of e-mail to the e-mail registered with the Bureau.
3. Any other means specified by the Bureau.

B. The address for sending notices to the Taxable Person shall be his Place of Business or his Place of Residence in the Kingdom, or any address registered with the Bureau.

C. If a Taxable Person appoints a Tax Agent or Tax Representative to act on his behalf, a copy of the notification shall be sent to the Tax Agent or Tax Representative, as the case may be.

D. The date of receipt of the notice shall be considered the date on which the Bureau sent it to the Taxable Person or his Tax Representative.