228

If an extension fee is not paid in due time - even if the intention to pay the extension fee for one or more states was indicated in Form 1200, Section 11 - no communication pointing out the failure to observe the time limit for payment is issued. However, an extension fee may still be paid within a non-extendable period of grace of two months following expiry of the normal time limit, provided that within this grace period the missing extension fee(s) plus a surcharge is (are) paid.