Article 38 defines the timeframe for the General Tax Authority to collect outstanding taxes and financial penalties. The Authority's right to pursue collection expires ten years after the year in which the tax and associated penalties initially became due. This statute of limitations ensures that tax debts do not remain enforceable indefinitely, providing a long-term cutoff for the recovery of state revenue. It requires the Authority to act within a decade to secure payment, after which the legal obligation of the taxpayer to pay those specific historical debts is effectively terminated under this provision.