Once the head of a local government cancels an extended local tax payment deadline, from what event do the collection of the tax and the notice to the taxpayer run?
General information · Not legal advice
Material to check
For this exercise the practice file holds the application for the payment deadline extension, any demand for security and the correspondence showing whether the taxpayer answered it, the assessment and collection record for the extended local tax, and the notice of cancellation with the date it was sent.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading ties both steps to the cancellation: where the taxpayer falls within any of the listed grounds, the head of the local government may cancel the extension and may collect that local tax at once, and having cancelled must notify the taxpayer of the fact at once.
Another reading notes what the provision leaves open: 'at once' is not measured against any fixed period, the reasons set by presidential decree are not named here, and the provision states the duty to notify without stating what follows if the notice is late or never sent.
Your judgment
On what date does the file show the cancellation was made, and how soon afterwards was the notice sent and the tax actually demanded?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We revisit this card if the provision is amended to set a period or a method for the notice, or to name the presidential decree reasons, or if a decision addresses the effect of a late or missing notice.