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July 23, 2026

This Rule outlines the procedure for an Incorporated Body to request an extension for submitting its first tax declaration. The request is permissible only after the Tax Department has approved the first fiscal period. The application must be submitted by the 15th day of the second month following the end of the first taxable period, supported by necessary and reasonable causes. The Tax Department has 30 days to decide. If approved, the extension cannot exceed 60 days. A non-response from the department is deemed an implicit refusal.

Executive Rule No. 9 Concerning extension of time to submit the tax declaration on the commencement of the activity

Article No. 14 of the Executive Regulations

First: the Incorporated Body shall be entitled to request the extension of the first tax declaration when the Tax Department approves the first fiscal period of the incorporated body.