When a period is set by this Act or a tax law, how is it counted, and when does a different method of counting apply?
General information · Not legal advice
Material to check
In practice material of this kind, we read the tax notice or assessment paper that states the period, the provision of the tax law under which it runs, and the Civil Act rules on counting periods; any special computation rule in that tax law matters, because it displaces the Civil Act.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading treats the Civil Act as the default method: where neither this Act nor the tax law in question contains a special rule on computing periods, the period is counted as the Civil Act provides, running from the starting event that law names.
Another reading stresses the exception: the provision applies the Civil Act only 'unless' this Act or the tax law has a special provision, so where such a provision exists it governs the counting; the provision does not say which tax laws contain one or what makes a rule special.
Your judgment
If a step was taken late under one count and on time under another, which counting method does the file show applied to that period?
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 set a default method itself or to name tax laws with special rules, or if a court decision explains what counts as a special provision displacing the Civil Act.