Judicial principles and studies
Tax Objections: Address Changes and Notification Methods (Art. 62 & Art. 63(b)(1))
This study summarizes how the registered address or last tax return address affects tax notifications and when publication may be used if no address, PO box, or postal code is recorded.
Updated: 10 September 2026
Prepared and reviewed by: Ashraf Al-Khawaja
Subject
The cited provisions establish that the registrant's address given in the registration request or the last tax return is the address used for notifications; any change of address is not effective unless the registrant notifies the tax authority in writing within thirty days as acknowledged by the authority. Including a PO box and postal code on an objection form is treated as notifying the authority of an address change, and notifications sent to an address different from that on the objection form are not given effect.
Summary
The recorded address (registration request or last tax return) determines the validity of tax notifications; adding a PO box and postal code on the objection form functions as notice of address change. Where the tax file lacks an address, PO box, and postal code, the director may notify by publication in two daily newspapers at least once under the cited provisions; if the director does not publish, the claimant's action is regarded as filed with notice and procedurally admissible. This content is an educational summary and is not a court text or legal advice.
Practical significance
This is a general educational summary based on the points published in the official source. It does not replace the original material or a review by Ashraf Al-Khawaja before relying on it for any action.
Sources and references
Verify the official text and latest amendments before relying on this material professionally.