Tax Procedures Law

Article 35 — Article (35) Extension of Time Limits

Chapter Three: Objection Submitted to the Committee

1.FTA or the Committee, as the case may be, for any reason whatsoever, may extend any of the time limits set out in Clause (3) of Article (28), Clause (2) of Article (29) and Clause (1) of Article (33) above for a period specified by the Executive Regulations. 2.FTA or the Committee, as the case may be, at the request of any Person for any of the reasons specified in the Executive Regulations, may grant such Person an extension for any of the time limits set out in Clause (2) of Article (28), Clause (1) of Article (29) and Clause (1) of Article (32) above. 3.If the extension application submitted under Clause (2) above is rejected, pursuant to the provisions of Article (32) or (36) of this Decree-Law, the decision of FTA or the Committee shall be final and irrevocable or non-appealable, as the case may be.

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