Extension of Deadlines – Article 35 – Federal Tax Procedures Law

Article 35 – Extension of Deadlines

1. The Authority or the Committee, as the case may be, may for any of the reasons specified in the Executive Regulation extend any of the periods specified in Clause 3 of Article 28, Clause 2 of Article 29, and Clause 1 of Article 33 of this Decree-Law for a period specified in the Executive Regulation.

2. The Authority or the Committee, as the case may be, may, at a request of a Person for any of the reasons specified in the Executive Regulation, grant that Person an extension of any of the periods specified in Clause 2 of Article 28, Clause 1 of Article 29, and Clause 1 of Article 32 of this Decree-Law.

3. A decision by the Authority or Committee, refusing the request for an extension made under Clause 2 of this Article pursuant to Article 32 or 36 of this Decree-Law, shall be final and not subject to an objection or appeal, as the case may be.