Article 78 - Provision of Notification

All notifications made by the Authority to a Taxable Person shall be considered to have been received by the Taxable Person on the date on which the notification is sent, unless evidence can be provided that receipt of the notification was delayed in circumstances outside of the Taxable Person's control.

Any correspondence specified in these Regulations as requiring a notification to be provided by the Authority to a Taxable Person, shall be provided on a formal document containing a unique identification marking. Such document may be made available electronically over a secure medium.

An electronic copy of notifications made to a Taxable Person in accordance with Articles 65 or Article 66 of these Regulations shall also be sent to the address of the Taxable Person.^[144]

In cases where a Taxable Person has appointed a Tax Representative, Tax Agent or an Appointed Person in respect of the Taxable Person, a copy of all notifications and correspondence will be provided to that other Person in the same format or formats.