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REGULATION 23 - EXTENSION OF TIME FOR FILING
A. Extensions may not be granted for filing declaration or withholding tax forms;
however,
the tax commissioner will extend the time for filing the annual return for a period not to exceed
that indicated by Section 311-23 upon receipt of a copy of the taxpayer’s request. At the time of
filing any return for which an extension has been granted, the taxpayer shall enter in the top
margin on the face of the return form the words, “Extension Granted To (date).”
B. Requests shall set out the taxpayer’s name and account number, Social Security or
Federal Identification Number, the taxable period for which extension of time for filing is
desired, the length of the extension and the reason therefore, and whether declaration filing and
payment requirements have been fulfilled.
C. Where an active account number has not previously been established for a taxpayer, an
extension request shall so indicate and include taxpayer address and Social Security number or
Federal Identification Number in lieu of account number. In such cases, extension requests shall
be treated as a notice of intention to file by a new taxpayer, and a temporary file without an
account will be established pending receipt of the completed return.
D. Single requests by or for only one taxpayer may be in the form of a copy of the federal
extension, a letter including the information described above, or an extension request form E-1
obtained at the Tax Bureau office or by mail request. Practitioners making multiple requests via
form E-1 or a listing of clients shall leave a space between names.
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