Cabinet Decision No. 39 of 2019, Article 68, defines the recognized contact addresses for official tax notifications. For physical mail, the Authority uses the latest address registered, specified in correspondence, or the taxpayer's last known residence/business place. For electronic notifications, the registered email address is used. For legal entities, the Authority follows a hierarchy: the entity's provided email, the representative's email, or the last known email of an authorized person. This precise hierarchy ensures that legal notifications are sent to the most reliable and authorized recipients.