Allows notice by post, email, the NBR system, posting or another method and determines receipt time, especially for electronic notice.
What should you do now?Keep all addresses current and monitor the portal and email because electronic dispatch may start the clock immediately.
What does the official Article provide?
The official source is Arabic. This English commentary is explanatory and is not presented as an official translation.
Allows notice by post, email, the NBR system, posting or another method and determines receipt time, especially for electronic notice.
This is a verified summary rather than a verbatim reproduction. Consult the official Arabic text, the Law and later decisions before making a final determination.
What does the Article mean in plain language?
Notification may use post, email, NBR's system, visible posting at premises or other specified means, using registered or prescribed alternative addresses. For electronic notice, receipt is the sending date; for posting, the posting date. Do not automatically extend that specific deeming rule to paper post. Retain the method and evidence, keep addresses current and then apply Article 85's deadline calculation.
The filing entity and compliance, finance, legal and governance teams.
Keep all addresses current and monitor the portal and email because electronic dispatch may start the clock immediately.
Counting from opening an email or applying the sending-date rule indiscriminately to all methods.
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Before relying on the result
Is this Article enough on its own?
Usually not. Read it with the connected Law Article, definitions, any effective election and current NBR guidance, especially for an amount or deadline.
Does NBR guidance replace the Regulations?
No. Guidance explains application and supports procedures and examples, but current legislation and decisions prevail in case of inconsistency.