Article 47 of the Tax Procedures Law establishes the perpetual right of the Federal Tax Authority (FTA) to claim outstanding tax liabilities and administrative penalties. This provision clarifies that once a Taxable Person has been formally notified of a Payable Tax or an Administrative Penalty, the Authority's right to collect these amounts does not expire or lapse over time. Consequently, the FTA is empowered to pursue the collection of such notified dues at any point in the future, effectively removing any statute of limitations on the recovery of these specific government claims against the taxpayer.