Article (11)
Methods of Notification
1. The Authority shall notify a Person of any decisions or procedures through the address stated in the correspondence between the Authority and that Person.
2. The Authority shall notify a Taxable Person through the address stated in the Tax Return, unless the Authority is informed of an address change by the Taxable Person, his Legal Representative or his Agent.
3. In all cases, a Person shall be treated as having been notified of any decision and as having received any correspondence if it appears that the Authority has sent the notification and correspondence according to the provisions of Clauses (1) and (2) of this Article.
4. The Executive Regulation of this Law shall specify the means used for Notifications and correspondence.
GCC FinTax is a community for Tax and Finance professionals from GCC to share knowledge, learn and network.
