The Federal Board of Revenue (FBR) has set December 8 as the last date to file tax returns, according to a circular the body issued Friday to the commissioners, stressing that there could be no further extension.

In its circular, the FBR said extending the deadline for the filing of tax returns affected its system.

However, taxpayers with hardship cases may apply online for an extension, it noted, adding that the commissioners had the power to defer the deadline.

Commissioners may approve extensions for all hardship cases, the FBR underlined.