When does a local tax filing or payment deadline shift to the next day, and what does an electronic network outage do to it?
General information · Not legal advice
Material to check
For this exercise, read the date the return, application, claim or payment was due, the day of the week it fell on, and whether that day was a public holiday, substitute holiday or Labour Day. Also read any notice about a stoppage of the integrated local tax information network and the record showing when filing or payment became possible again, since paragraph two turns on those facts.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading applies paragraph one to every deadline the Act or other local tax legislation sets for a report, application, claim, other document submission, notice, payment or collection: where that day is a Saturday or Sunday, a public holiday or substitute holiday under the Public Holidays Act, or Labour Day under the Labour Day Establishment Act, the deadline becomes the following day.
Another reading stresses that paragraph two reaches only a report deadline or a payment deadline, and only where an impairment defined by presidential decree stopped the integrated local tax information network so that electronic filing or electronic payment was impossible; it does not speak to other document submissions or to failures not caused by such an impairment.
Your judgment
If both rules point at the same deadline, how should the file show which day the deadline finally fell on?
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 either paragraph is amended to change which deadlines it reaches, or if a court decision explains how the two paragraphs apply when they affect the same deadline.