Beta Version

Website Last updated:

August 14, 2026

This Decision establishes the Executive Bylaws, covering Articles 1 to 48, which govern tax administration procedures. As detailed in the provided text, a key provision is the statute of limitations for the Tax Administration's right to collect taxes. This right is generally waived five years after a tax declaration is submitted or after the Administration becomes aware of undeclared practices or concealed data. The Decision specifies that this limitation period ceases upon notifying the taxpayer of an assessment, a notice to pay, or a Tax Appeal Committee decision, in addition to reasons specified in Civil Law.

Chapter 11 : Statutes of Limitation

Article 41

Rights of collecting tax does not waived unless, five years after the submission of tax declaration by the incorporated body or of the date on which the Tax Administration became aware of the practices which were not included in the tax declaration by the incorporated body, or of the date in which the Tax Administration became aware of the concealed data related to the tax obligations.