Section 19: Extension of time to furnish tax return

(1) A person required to furnish a tax return may apply in writing to the Commissioner General for an extension of time to furnish the return. (2) An application under subsection (1) shall be made by the date on which the return is required to be furnished or made. (3) Where an application has been made under subsection (1) and the Commissioner General is satisfied that the person is unable to furnish the tax return by the due date because of any reasonable cause, the Commissioner General may, by notice in writing, grant the person an extension of time to furnish the return. (4) The extension of time granted under subsection (3) shall not exceed an aggregate period of ninety days. (5) An extension of time granted under this section does not change the date for payment of the tax due as specified in the tax law under which the tax return is required to be furnished and interest remains payable on the unpaid tax from the date the tax was originally due. (6) The Commissioner General may allow an application for the extension of time after the expiry of the due date if the Commissioner General is satisfied that the failure to furnish a tax return was due to exceptional circumstances.