Part 5 - Tax Assessment and Collection
Chapter 2 bis - Rectification or Revision of Tax Assessment
Article 149
[GTL Notes: Rectification Time Limits]
The assessment may not be rectified or revised or make an additional assessment made in application of the provisions of Article 148 (first paragraph) of this Law after the lapse of (3) three years from the date of making the original assessment.
The period specified in the preceding paragraph shall extend to (5) five years in cases of fraud or use of means of deception.
The specified time limit for making the rectification or revision or the additional assessment in cases of the original assessment made under Article 143 bis of this Law shall be (5) five years starting from the date of submission of the return of income.