Cabinet Decision No. 39 of 2019, Article 30, grants the Authority the power to extend tax return deadlines by up to four months. Taxpayers must submit a request with acceptable reasons at least 60 days before the original deadline. The Authority may consider late requests for reasons arising after this period. If the Authority does not respond within 30 days of the request, it is considered an implicit rejection. This article provides necessary flexibility for taxpayers facing genuine difficulties while maintaining a structured timeline for tax administration.