Article 74 of the Implementing Regulations of the Value Added Tax Law establishes the rules for obligations due on non-working days. It mandates that VAT returns must be filed and tax payments must be made on or before the prescribed date, irrespective of whether it is a working day. For all other obligations under the Law and Regulations, if the deadline falls on a non-working day (defined as Friday, Saturday, or a state holiday), the obligation is considered fulfilled if completed on the next working day. This provision ensures clarity for taxpayers in meeting compliance deadlines.
Chapter 12 - General Provisions
Article 74 - Obligations Falling Due on a Non-Working Day
Tax Returns must be filed and payments of Tax due is must be made on or before the relevant date prescribed by these Regulations whether such date is a Working Day or a non-working day.
Except for the obligations set forth in Paragraph 1 of this Article, where any other obligation prescribed by the Law and these Regulations which is required to be fulfilled by a Person or the Authority falls on a date that is a non-working day, such obligation will be treated as performed on that date when it is performed on the next Working Day.
A Working Day is any day except Friday, Saturday and any other day which is a state holiday as prescribed in the Basic Law of Governance.
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