Notice
Article 30: Decisions and notices sent by the Secretariat General shall be served in accordance with the rules and procedures provided for in this Law, which will have the same legal effect as a notice served in accordance with the methods provided for in the aforementioned Law of Civil and Commercial Procedures.
Article 31: The notice shall be served on the taxpayer or any other person as follows:
1. By service in person upon the principal officer of the taxpayer, or sending by post to his last address known to the Secretariat General.
2. By service in person upon the taxpayer or the person, or sending by post to the last address of that taxpayer or that person known to the Secretariat General.
3. Where the Secretariat General is notified by the taxpayer of the name and address of a person in Oman to receive the notices addressed to that taxpayer, service of notice shall be made by service in person or by sending it by post to that person at the specified address.
4. Service of notice to a joint venture shall be issued in the name of the joint venture, not to the partners.
5. Notices of assessment orders shall be sent by registered post.
Article 32: The notice served by post shall be deemed to have been received at the specified address on the next day following the end of fifteen days from the date of sending it by post, unless proved otherwise.
Article 33: Return of income, accounts, or any records and other documents required to be furnished under this Law by any taxpayer or other person to the Secretariat General shall be delivered to the Department of Administrative and Financial Affairs at the Secretariat General, or sent by registered post to its address.
Article 34: Notices, submission of returns of income, accounts or any other documents may be made by automated or electronic means in accordance with the ru