The Tax Administration may extend the date for submitting Tax Declaration if the taxpayer requests that according to the following conditions :

1. He must submit his request on or before the fifteenth of the second month following the end of the taxable period.

2. The reasons for the extension must be necessary and acceptable.

The Tax Administration shall respond to the request on a date no later than thirty days from the date of submitting the request. In case there is no response within the mentioned date, it shall be considered to be disapproved.

There should be no consent to the request of extending the filing date of the Tax Declaration to more than (60) sixty days starting from the next day after the end of the original date of filing the Tax Declaration.

If the request for the extension of the date of filing the Tax Declaration is not submitted on the date mentioned in Point 1 of this Article, such request shall not be taken into consideration and shall be considered void.