Facts
The [X. AG] , whose sole member of the board of directors is [A.] , has its tax domicile in [U.] /TransA. The Tax Appeals Commission of the Canton of Thurgau dismissed a complaint by the taxpayer. On July 27, 2017, the taxpayer filed a complaint with the Administrative Court of the Canton of Thurgau. The second page of the submission was not signed in one of the two copies. The Administrative Court drew the taxpayer's attention to the defect and requested that two originally signed copies be submitted. The taxpayer did not collect the ruling of July 28, 2017, from the post office. By decision GLA.2017.110 of September 6, 2017, the Administrative Court declined to consider the complaint of July 27, 2017.
The taxpayer files a complaint in public law matters and requests that the Administrative Court consider the complaint filed with it. It states that the member of the board of directors had to seek emergency medical help in Germany and, due to their state of health, was unable to return to the taxpayer's headquarters before mid-August 2017.
Considerations
The taxpayer argues that its member of the board of directors, who was the only one who could have acted, was unable to travel and only learned of the service of the two rulings of July 28, 2017, after returning from abroad, when it was already too late. The taxpayer requests that the Administrative Court consider the complaint filed with it.
The FSCA notes that the taxpayer does not intend to appeal the decision of the lower court, but rather requests restoration of the time limit. The request for restoration of the missed deadline for an appeal against a tax assessment is to be filed with the cantonal administration responsible for the direct federal tax.
The FSCA is…