Section 25

Extension of time to submit tax return

Finance Act, 2018Effective 1st July 2018 
(1) A person required to submit a tax return under a tax law may apply in writing to the Commissioner for an extension of time required to submit the tax return. 
(2) An application for the extension of time shall be made before the due date for the submission of the tax return. 
(3) The Commissioner may grant an application under this section if the Commissioner is satisfied that there is reasonable cause, and shall notify the applicant in writing of the extension of time. 
(4) An extension of time granted under this section shall not alter the date for payment of any tax due (referred to as the “original due date”) under the return as specified in the tax law under which the return has been made and late payment interest shall be payable from the original due date. 

Finance Act, 2018Effective 1st July 2018 
1) A person required to submit a tax return under a tax law may apply in writing to the Commissioner for an extension of time to submit the return. 

2) An application under subsection (1) shall be made at least— 

• a) fifteen days before the due date in the case of a monthly return; or 
• b) thirty days before the due date in the case of an annual return.

3) The Commissioner may grant an application under this section if satisfied that there is reasonable cause and shall notify the applicant accordingly at least five days before the due date: 
Provided that— 

• a) where no notification is received under this subsection, the application shall be deemed to have been granted; 
• b) only one extension may be granted to an applicant in respect of a tax period. 

4) The grant of an extension under this section shall not alter the date for payment of any tax due (referred to as the "original due date") under the return as specified in the tax law under which the return has been made. 

5) The provision of section 83 relating to penalties for late submission of returns shall not apply where an extension to submit a return has been granted under this section.

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