GTL Summary:

Article 11 dictates the protocols for the Authority to notify Persons of decisions or procedures. Notifications must be sent to the address registered with the Authority. A Person is legally deemed to have been notified and to have received correspondence if the Authority has dispatched it to the registered address. The specific means and channels used for such notifications and correspondence are further defined in the Executive Regulations, ensuring a standardized approach to official communication.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022)
Article Number: 11
Country: 🇦🇪 UAE
Location: Part 3 - Tax Procedures &rsaquo; Chapter 1 - Notification
Order: 11
Last updated at: 2025-12-19 09:23:02 UTC

Part 3 - Tax Procedures

Chapter 1 - Notification

Article 11 - Methods of Notification

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.
The Executive Regulations shall specify the means used for Notification and correspondence.

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