GTL Summary:

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.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022, as amended)
Article Number: 11
Country: 🇦🇪 UAE
Location: Title 3 - Tax Procedures &rsaquo; Chapter 1 - Notification
Order: 11
Last updated at: 2026-02-20 14:31:33 UTC

Title 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.

Fast-loading version for search engines - Click here for the interactive version