Article 74 - Obligations falling due on a non-working day

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.
 

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