GTL Summary:

Cabinet Decision No. 74 of 2023 specifies the valid methods for the Authority to serve notifications to Persons or their agents. Article 11 lists acceptable means including post, email, mobile text messages, smart applications, and the Authority's electronic system. It also permits posting notices in a prominent place at the Person's premises. The Article clarifies that the registered address includes the last known place of residence or business provided to the Authority.

Document Type: ERS - Executive Regulations
Law: CIT (FDL No 47 of 2022, as amended)
Decision Number: executive-regulations-74-article-11
Year: 2023
Country: 🇦🇪 UAE
Official Name: Article 11 - Means of Notification
Last updated at: 2026-01-02 15:13:10 UTC

Article 11 - Means of Notification

  1. The Authority shall notify the Person, its Tax Agent or Legal Representative, as applicable, at the address registered with the Authority by any of the following means:

    1. Post, registered post, email, mobile text message, smart applications or the electronic system of the Authority.

    2. Posting in a prominent place in the Premises of the Person.

    3. Any other means as may be agreed in writing by the Person and the Authority.

  2. For the purposes of this Article, the address registered with the Authority includes, but not limited to, the address provided by the Person to the Authority or the address of its usual or last known place of residence or Business.

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