Income Tax Management Act (Cap. 372), article 29

29. (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 p ortal designated by the Commissioner for that purpose or by being sen t by post to his last known business or private address, and shall i n the latter case, unless the contrary be proven, be deemed to have b een 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 re sident in 30 CAP. 372.] INCOME TAX MANAGEMENT Malta, the day subsequent to the day on which the notice would have been received in the ordinary course by post, and in proving su ch service it shall be sufficient to prove that the letter contain ing the notice was properly addressed and posted: Provided that where such not ice is not served because the person could not be found or for other reasons attributable to him and the Commissioner publishes a noti ce on the web portal designate d 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. Free postage. (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 envelop es marked "Income Tax". Time and date for delivery of returns, etc., and for payments. Added by: IX. 1999.6.