Cap. 372 Art. 29Service of notices.

(1) Notice may be served on a person either personally or by electronic means to his email address as provided to the

Commissioner or made available to that person through the web portal designated by the Commissioner for that purpose or by being sent by post to his last known business or private address, and shall in the latter case, unless the contrary be proven, be deemed to have been served, in the case of persons resident in Malta, on the third (3rd) day following the day of postage, and in the case of persons not resident in Malta, the day subsequent to the day on which the notice would have been received in the ordinary course by post, and in proving such service it shall be sufficient to prove that the letter containing the notice was properly addressed and posted:

Provided that where such notice is not served because the person could not be found or for other reasons attributable to him and the Commissioner publishes a notice on the web portal designated for that purpose or publishes a notice in the Gazette and in one (1) or more daily newspapers, stating that a notice has been given and may be collected from the location indicated by the Commissioner, then such notice shall be deemed to have been duly served.

(2) All returns, additional information and resulting correspon-

dence and payment of tax under the provisions of the Income Tax Acts may be sent free of postage to the Commissioner in envelopes marked "Income Tax".