The postal delivery stamp is decisive for the timeliness of the filing of a deadline with the tax office.

According to § 108(4) BAO, the days of the filing of the application are not counted towards the deadline if the letter actually arrives at the tax office. This means that the deadline is also met even if the letter on the last day of the deadline for posting will be brought. The Date stamp the post office on the letter Proof of force a public document, although the Evidence of the contrary is admissible is.
In the case of UFS on 15 September 2004, the complaint for rejection of the appeal due to failure to comply with the deadline was dismissed as unfounded. The letter was presumably delivered to the post office on the last day of the deadline and was also initially accepted, but then returned to the complainant by the post office for rectification of the error, as a result of which, due to the post office’s closing time, it was not sent to the main post office until the following day after the error had been rectified. This constituted a failure to comply with the deadline.
To avoid late submissions, it is therefore not necessary to wait until the last possible date. If there is a risk of being short of time, it is advisable to apply in good time. Extension of deadline which, however, Not always possible This is because there are several types of deadlines to distinguish:

• Official deadlines, as so-called time limits for order purposes, e.g. for the purpose of rectifying defects. They are at the discretion of the extendable. In the event of their failure, no mandatory legal loss occurs.
  
• Legal deadlines They can only be extended if this is provided for in § 110 of the BAO Act. These are so-called time limits for cases or exclusions, the failure of which results in the loss of a right. extendable deadlines For example, the deadlines for filing tax returns, filing an appeal, etc., not extendable For example, the 3-month deadlines for resuming the proceedings or restoring the previous status, among others.

For applying for Extension of deadline it is therefore necessary to first clarify, of which Type of deadline it is a matter of.

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