Under the Framework Act on National Taxes, on which two separate triggers may the head of a tax office extend a filing or notice deadline?
General information · Not legal advice
Material to check
In a practice file of this kind we read the notice setting the deadline for the return, application or claim, any written application the taxpayer filed asking for an extension, and records showing the natural disaster or other circumstance that prevented the step being taken in time.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading treats the provision as giving the head of the competent tax office two separate triggers: either the head recognises that a filing, application, claim, submission or notification required by the Act or the tax laws could not be completed by the deadline because of a natural disaster or another reason set by Presidential Decree, or the taxpayer has applied for an extension. On either trigger the head may extend the deadline as prescribed by Presidential Decree.
Another reading notes that the provision fixes neither the length of the extension nor the full list of qualifying grounds beyond a natural disaster, leaving both to Presidential Decree, and it says nothing about the effect of a step taken after the original deadline where no extension was applied for or granted.
Your judgment
If no extension was applied for and a disaster is said to have prevented the step, how would the file show when the head of the tax office first recognised that impossibility?
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 who grants the extension or the grounds for it, or if a court decision decides what effect a late step has where no extension was granted.