This ruling is issued pursuant to the authority granted under Section 84 of the Tax Administration Act (Law Number 3/2010) as amended by Law Number 14/2011. This ruling is legally binding.

Introduction

1. This ruling extends the deadline for filing the business profit tax return and making the final payment for the tax year 2011 and the deadline for making the first interim payment for the tax year 2012.

Ruling

2. The deadline for filing the business profit tax return and making the final payment for the tax year 2011, and the deadline for making the first interim payment for the tax year 2012, shall be 30th August 2012.

3. The deadline in paragraph ‎2 of this ruling shall apply to all Persons who are required to file a business profit tax return for the tax year 2011, and to those Persons who are required to file the Statement of Interim Payment for the tax year 2012, irrespective of the end date of their accounting period ending within that tax year.

Date of Effect

4. This ruling shall take effect from its date of issue.

5. This ruling supersedes Tax Ruling number TR-2012/B3 (Business Profit Tax: Deadline for filing the tax return and making the final payment for tax year 2011) issued on 12 April 2012 and TR-2012/B10 (Business Profit Tax: Deadline for filing the tax return and making the final payment for tax year 2011 (Revised)) issued on 5 June 2012.