1. Tax Returns must be filed and payments of Tax due is must be made on or before the relevant date prescribed by these Regulations whether such date is a Working Day or a non-working day.
2. Where any other obligation prescribed by the Law and these Regulations which is required to be fulfilled by a Person or the Authority falls on a date that is a non- working day, such obligation will be treated as performed on that date when it is performed on the next Working Day.
3. A Working Day is any day except Friday, Saturday and any other day which is a state holiday as prescribed in the Basic Law of Governance.