Extension of Deadlines – Article 25 – Federal Tax Procedures Executive Regulations

Article 25 – Extension of Deadlines

1. The Authority may extend the deadline for deciding on a Tax assessment review request and a request for reconsideration, which fulfill the formalities, for a period of (20) twenty Business Days if the extension is necessary to decide on the request.

2. The Committee may extend the deadline for deciding on a Tax objection, which fulfills the formalities, for a period of (60) sixty Business Days if the extension is necessary to decide on the objection.

3. The Authority may, at the request of the Persons concerned, extend the deadline for accepting the submission of a Tax assessment review request or a reconsideration request, in the cases deemed appropriate by the Authority.

4. The Committee may, upon the request of the Persons concerned, extend the deadline for accepting the submission of a Tax objection if there is a reason beyond their control, sudden accident, emergency circumstances, or force majeure that prevented them from submitting the Tax objection within the specified deadline.

5. For the purposes of Clauses 3 and 4 of this Article, the request must be submitted including justifications for the extension and reasons related to the review, reconsideration, or objection.