Article 67

Communications from the Authority to taxpayers or other parties are conducted through one of the following methods:

1. Direct delivery with a receipt signature;

2. Registered mail;

3. Electronic means that provide confirmation of receipt, such as email;

4. Electronic systems, programs, and applications approved by the Authority.

Communications from taxpayers or other parties to the Authority are conducted through one of the following methods:

1. Registered mail to the Authority's postal address;

2. Hand delivery at the Authority's office, according to its approved procedures;

3. Electronic systems, programs, and applications approved by the Authority.