Article 30 establishes the legal validity and procedures for serving decisions and notices issued by the Tax Authority. It stipulates that notices served in accordance with the rules of the Income Tax Law carry the same legal weight as those served under the Law of Civil and Commercial Procedures. This ensuring that any communication from the Authority—such as an assessment or a summons—is legally binding once served, provided the specific methods outlined in the subsequent articles are followed.
Part 2 - The Tax Administration
Chapter 2 - Notice
Article 30
[GTL Notes: Service of Notices]
Decisions and notices sent by the Authority shall be served in accordance with the rules and procedures provided for in this Law, which will have the same legal effect as a notice served in accordance with the methods provided for in the aforementioned Law of Civil and Commercial Procedures.
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