Article 157

The Government's right to collect the tax shall lapse after seven years starting from the date on which it becomes due and payable in accordance with the provisions of this Law.

The time-bar shall be interrupted by legal claims and other reasons for interruption to the time-bar as stipulated in the Law. For the purpose of the provisions of this Article, decisions, notices, warnings, cautions, minutes, orders, etc. issued in application of the provisions of this Law or the aforementioned Systems for Collection of Taxes, Fees and Other Amounts Payable to the Units of the Administrative Apparatus of the State shall be considered as claims interrupting the time-bar.

New time-bar shall start as from the date of end of the effect resulting from the cause of interruption, and such period shall be the first period of time-bar. However, if a final judgment is issued in favor of the Authority, then the new time-bar shall be fifteen years.