This Decision by the ZATCA Board of Directors amends Article 78 of the Implementing Regulations of the Value Added Tax Law. The amendment focuses on modernising communication protocols between the Authority and Taxable Persons. Specifically, it updates the requirement for notifications made under Articles 65 and 66 of the Regulations. The previous mandate for sending a 'physical copy' is replaced with the provision of an 'electronic copy'. This change ensures that official tax correspondence aligns with digital practices, while maintaining the legal framework for when a notification is considered officially received by the taxpayer or their representative.