Art. 186 Tax Act (StG)

1. The time limits prescribed by law cannot be extended.

2. A deadline set by an authority or administrative office can be extended if sufficient reasons are given and the request for an extension is submitted within the original time period.

3. ...

4. For the calculation of time limits as well as the reinstatement of time limits, the provisions of the Ordinance on Administrative Court Procedure apply mutatis mutandis. The provisions on the suspension of time limits do not apply.

5. The government council shall determine the commencement of time periods in implementation provisions for electronic delivery of orders and other communications.

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