Executive Rule No. 10 details the procedure for an Incorporated Body to request an extension for filing its tax declaration, pursuant to Article No. 14 of the Executive Regulations. The request must be submitted by the fifteenth day of the month following the taxable period. The Tax Department has 30 days to respond; a lack of response is deemed a rejection. Approval is contingent on specific criteria, including no extensions in the prior two years and no outstanding taxes. An approved extension cannot exceed 60 days from the original deadline.