Extension of tax filing deadlines: further extensions rejected to preserve filing discipline and timely revenue collection. The Government issued successive extensions for filing returns and tax-audit reports during the COVID-19 pandemic, with the audit-report due date linked as one month prior to return due dates; cumulative filing data and international comparison show substantial relief already granted. Considering public interest in timely revenue collection and administrative continuity, and applying deference to executive fixation of cut-off dates absent blatant arbitrariness, requests for any further extension are rejected.
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Extension of tax filing deadlines: further extensions rejected to preserve filing discipline and timely revenue collection.
The Government issued successive extensions for filing returns and tax-audit reports during the COVID-19 pandemic, with the audit-report due date linked as one month prior to return due dates; cumulative filing data and international comparison show substantial relief already granted. Considering public interest in timely revenue collection and administrative continuity, and applying deference to executive fixation of cut-off dates absent blatant arbitrariness, requests for any further extension are rejected.
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