When service of a payment notice or a dunning notice is delayed, which date is treated as the designated payment deadline and the other deadlines, and in which two situations does this occur?
General information · Not legal advice
Material to check
In a practice file of this kind we read the payment notice or dunning notice and the deadline it states, together with the proof of service showing the date the document actually reached the taxpayer, and any correspondence explaining why delivery took longer than usual.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading takes the provision as a rule for two specified situations: if the designated payment deadline or other deadlines had already passed on the day the document arrived, or if they fall within the period the provision sets after arrival, then the day the period the provision sets has run counting from arrival becomes the designated payment deadline and other deadlines.
Another reading stresses that the rule is switched on only where service was delayed, a term the provision does not define, so a file that shows a normal delivery time may fall outside the provision even though the deadline on the document had passed.
Your judgment
When the notice carries no stamp showing when it arrived, how can the file establish the date from which the period the provision sets begins to run?
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 define delay or to change the length of the period, or if a court decision on the Framework Act on National Taxes states when service counts as delayed.