If the head of the competent tax office never notifies a decision on an extension application, from when is that application treated as approved?
General information · Not legal advice
Material to check
In practice material of this kind, we read the copy of the application for extension with the date it was received by the competent tax office, the demand note or the fixed payment date that shows when the period to pay expires, and any notice of approval or refusal, so the reader can see whether the application reached the office before the cut-off the provision sets.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading applies the rule as written: where a taxpayer has applied to the head of the competent tax office, on one of the grounds in the first paragraph, to extend the payment deadline or the deadline set in a demand note, applying no later than the cut-off the provision sets before that deadline expires, and the head gives no notice of whether the application is approved within the period the provision sets from the application date, the application is treated as approved on the day that period runs out from the application date.
Another reading notes what the provision leaves open: it says the application is treated as approved, but not how long the deemed extension runs, what must follow when the office later notifies a refusal after the deemed approval has already arisen, or what evidence shows that the taxpayer could not pay because of a ground in the first paragraph.
Your judgment
Where the office file shows no notice by the cut-off, what record fixes whether the taxpayer's ground for inability to pay was made out?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We look at this again if the provision is amended to change the cut-off before the deadline, the period of silence, or the effect of a later refusal, or if a decision explains what a deemed approval covers and for how long.