Part 2 - The Tax Administration
Chapter 2 - Notice
Article 31
[GTL Notes: Methods of Service of Notices]
The notice shall be served on the taxpayer or any other person as follows:
By service in person upon the principal officer of the taxpayer, or sending by post to his last address known to the Authority.
By service in person upon the taxpayer or the person, or sending by post to the last address of that taxpayer or that person known to the Authority.
Where the Authority is notified by the taxpayer of the name and address of a person in Oman to receive the notices addressed to that taxpayer, service of notice shall be made by service in person or by sending it by post to that person at the specified address.
Service of notice to a joint venture shall be issued in the name of the company or the principal officer- as the case may be.
Notices of assessment orders shall be sent by registered post.