—(1) A notice or other document required to be served on any person under these Regulations may be served on such person either personally or by ordinary post addressed —
in the case of a company incorporated in Singapore, to the registered office of the company;
in the case of a company incorporated outside Singapore, either to the individual authorised to accept service of process under the Companies Act [Cap. 50] at the address filed with the Registrar of Companies, or to the registered office of the company wherever it may be situated; and
in the case of an individual or a body of persons, to the last known business or private address of that individual or body of persons.
(2) Where a person to whom there has been addressed a registered letter containing any notice which may be given under the provisions of the Act or these Regulations is informed of the fact that there is a registered letter awaiting him at a post office and that person refuses or neglects to take delivery of the letter, the notice shall be deemed to have been served upon him on the date on which he was informed that there was a registered letter awaiting him at the post office.
24. Every notice or other document to be given by the Comptroller under the Act or these Regulations shall be signed by the Comptroller, a Deputy Comptroller or by an officer authorised by the Comptroller; and every such notice or document shall be valid and effective for all purposes if the signature of the Comptroller, a Deputy Comptroller or other authorised officer is duly printed or written thereon:
Provided that any notice requiring the attendance of any person before the Comptroller shall be signed personally by the Comptroller, a Deputy Comptroller or an authorised officer.
—(1) Every person liable to pay tax shall inform the Comptroller in writing of any change of his address.
(2) Where any person has changed his address without informing the Comptroller as required by paragraph (1), any notice or document given or served on that person by posting the notice or document or a copy thereof to him at his last known address shall be deemed to have been duly given or served and shall be conclusive evidence of the fact of service.