S.L. 517.2 чл. 4Time limits.

Subject to the provisions of rule 6, any time limit laid down in a revenue Act for the submission of a statutory document is also the time limit within which that document may be submitted electronically:

Provided that the Commissioner may, by means of guidelines, allow a time limit for the electronic submission of a statutory document that is longer than the corresponding time limit laid down in the relative revenue Act.