In order for a taxpayer to receive electronic documents, what must be included in their application?

To ensure a taxpayer receives electronic documents, it is essential to include their email or phone number for delivery in the application. This information is critical because it serves as the primary means of communication for delivering electronic documents. Tax authorities and financial institutions rely on accurate contact details to send important documents such as tax forms, notices, and statements securely and efficiently.

Providing an email allows for immediate and convenient access to documents, while a phone number can serve as a backup contact method, ensuring that the taxpayer remains informed and can receive crucial updates. Collecting this information aligns with best practices in compliance and customer service, facilitating a smooth and effective communication process regarding tax-related matters.

Other options, such as a bank account number, physical address only, or income details, do not directly relate to the method of receiving electronic documents and are not necessary for the purpose outlined in the question.