Calculation of Time Periods – Article 49 – Federal Tax Procedures Law

Article 49 – Calculation of Time Periods

In all events, the following rules shall be considered when calculating time periods:

1. The day of notification or the day of occurrence of the event by reason of which
   the time period began shall not be included therein.
2. If the last day of the time period is not a Business Day, the time period shall be
   extended to the next Business Day.
3. Time periods and due dates provided for in this Decree-Law and the Tax Law shall
   be calculated according to the Gregorian calendar.