The publication of Decision 036-2026 in Official Gazette No. 30636 on October 16, 2026 documents a suspension of procedural time limits for Friday, October 9. It does not announce a new closure. The Administrative Tax Tribunal (TAT) decision, dated the day of the earthquake, interrupted its activities and set Monday, October 12 as the date for resuming jurisdictional time limits.

The first provision ordered the tribunal to close from 1:00 p.m. on October 9. The second suspended jurisdictional time limits for that date, while the third established their resumption the following Monday. The distinction matters: the specified time refers to office closure, while the provision on time limits identifies Friday, October 9. The fourth provision made the decision effective upon signature and ordered its publication, so its later appearance in the Gazette does not mark the start of an additional suspension.

The reason was evacuation of the offices following the earthquake, for the safety of staff and users. The decision invokes Article 23 of the Tax Procedure Code, concerning suspension of time limits on days when the office is partially or fully closed. In its institutional notice, the tribunal also stated that administrative time limits would resume on October 12, with office hours from 8:00 a.m. to 4:00 p.m. That communication supplements the jurisdictional reference in the published text.

For companies, taxpayers and lawyers with cases before this body, the practical consequence is documentary support for reviewing the calculation of procedural deadlines spanning that date. Verification requires distinguishing the applicable time limit, its starting point and the specific procedural action. The decision does not establish a new deadline for every case or turn the tribunal’s suspension into a general extension of tax obligations. Nor can its effects automatically be applied to procedures before other authorities.

As of October 17, the publication’s relevance is to clarify what happened and its procedural scope, not to warn of a closure still in force under this decision. The suspension and resumption are expressly delimited; any effect on a particular deadline depends on the rules and records of that case. Consulting the full document allows the signature date, the affected day and the later publication to be distinguished, without adding an extension that the instrument does not establish.

Research assisted by Sentinel, with editorial verification of official sources. Discover Legislat.ai