Where a person who filed a late tax return also filed a revised tax standard return, by when must the competent tax office notify the tax base and amount, and what if that cannot be done in time?
General information · Not legal advice
Material to check
In a practice file we read the late tax base return and the revised tax standard return, each carrying its filing date stamp, because the duty in this provision arises only where both appear. We also read the tax office's notification deciding or revising the tax base and amount, and any notice the office sent explaining why it was delayed under the proviso.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading follows the provision as written: where a person who filed a late tax base return under this provision, or under the earlier filing provision the provision names, files a revised tax standard return, the competent tax office head must, within the period the provision sets from the filing date, decide or revise the national tax base and amount and notify the declarant, and where an unavoidable reason, such as an investigation taking a long time, prevents this, the head must notify the declarant of that reason.
Another reading stresses what the provision does not reach: a person who filed only the late return and no revised tax base return falls outside this paragraph, so it fixes no period and imposes no decision or notification duty in that situation, and even within its scope the proviso requires only that the unavoidable reason be notified, not that it be shown to be sound or be open to challenge under this provision.
Your judgment
Where the period has run with no notification and no notice of an unavoidable reason, what in the file shows what the tax office did in the meantime?
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 add a consequence for a decision or notification made after the period, or if a court decision explains what may count as an unavoidable reason for the delay.