On December 8, 2023, General Department Of Taxation issued Notification No. 43279 On Implementation Of The Date Of the Letter Or Other Notification Letter Of The Tax Administration (Notification 43279).

Scope

This applies to all taxpayers.

Effective date

The date specified in the letter shall be effective from the date of delivery of the letter.

The date of delivery of the letter is the date that a person received the letter, or the date of the letters are stamped with a postmark by the post office if the letters are sent by post as a registered mail to the legal address of the taxpayer. With the aim the above notice, the address of the taxpayer refers to the last address provided by the taxpayer to the tax administration.

Our commentary

Usually, tax authorities send letters or notifications to taxpayers. In some cases, tax authorities do not find the taxpayers based on last legal address of tax payers. To address the issue, tax authorities send letters or notifications through post and letters or notifications are considered delivered when postmarked by the post office.

Based Prakas on Tax Registration No. 496 MEF.P. (Prakas 496), taxpayers are required to update their address with the GDT.