Article 11 of the Tax Procedures Law outlines the official methods for notification by the Federal Tax Authority (FTA). Clause 1 mandates that the Authority shall notify a person of any decisions or procedures using the address registered with it. Clause 2 establishes a legal presumption, stating a person is deemed to have been notified and received correspondence if the Authority has dispatched it in accordance with Clause 1. This ensures legal certainty regarding the delivery of official communications. Clause 3 specifies that the Executive Regulations will further detail the exact means to be used for such notifications and correspondence.
The Authority shall notify the Person of any decisions or procedures through his address registered with the Authority.
A Person shall be deemed as having been notified of any decision and as having received any correspondence if the Authority has sent the Notifications and correspondence in accordance with Clause 1 of this Article.