Article 200 Act on Direct Taxes in the Canton of Uri (Tax Act, StG) (Steuergesetz, StG) - Deadlines

1. The period begins on the day following the announcement. It is considered met if the objection is received by the tax authority on the last day of the period, handed over to the Swiss Postal Service, or submitted to a Swiss diplomatic or consular representation abroad. If the last day falls on a Saturday, Sunday, or a recognized public holiday, the period expires on the next business day.

2. An objection submitted to an incompetent authority is to be transferred without delay to the cantonal tax commission. The period for filing the objection is considered met if it is received by the incompetent authority on the last day of the period or handed over to the Swiss Postal Service.

3. Late objections will only be considered if the taxpayer proves that they were prevented from filing on time due to military, civil, or protective service, illness, absence from the country, or other substantial reasons, and that the objection was submitted within 30 days after the impediment ceased.

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