Executive Regulation of the Excise Tax Law — Article 4
Chapter One · Definitions and General Provisions
Notices and decisions issued by the Authority are served on the Person Liable for Tax by any of the following methods:
1. Hand delivery or registered post to the address recorded with the Authority.
2. Email to the address recorded with the Authority.
3. Text message to the telephone number recorded with the Authority.
4. The electronic account created by the Authority for the Person Liable for Tax.
Interpretation and application must be checked against the official Arabic text and the current version.
