In this article, 35th paragraph of Notification Act No. 7201 is discussed. In this paragraph, the requirement of declaration of change of address and the notification procedure is regulated when the requirement is defaulted. Article 35th that is very important in practice is confused with other articles. In our study, before discussing Article 35th, we will focus on the concept of address and the notification address. Then we will mention the requirement of the declaration of address, terms and conditions of the enforcement of Article 35th and its relation with the right to be heard.