Section 109, The Goods and Services Tax Act, 2009

(1) Subject to this Act, a notice or other documentrequired to be served on a person for the purposes of this Act is treated as properly served on the person if it is– (a) personally served on the person or his representative; (b) left at the person’s usual or last known place of abode or business in Sierra Leone; or (c) sent by registered post to his last known address. (2) The validity of service of a notice under this Act may not be challenged after the notice has been wholly or partly complied with.