The statute of limitations for taxes

One of the most difficult disputes in the practice of law is tax, where the most important issue when bringing a subject to administrative liability is the statute of limitations for taxes. The legislation establishes a certain period during which the debtor is supposed to collect payment, but it depends on the specific situation. In some cases, only an experienced lawyer can solve the problem.

The total period of statute of limitations for taxes and levies is established by tax legislation in three years. Civil law follows the same rules, but in some cases the statute of limitations for taxes can be prolonged or reduced. To date, there are three types of statute of limitations:

- the minimum (2 months for making a decision on recovery of unpaid amounts);

- reduced (up to 1 year);

- general, duration, which corresponds to the time allotted by the legislation (3 years).

For example, the statute of limitations for transport tax until 2010 was not prescribed in any legislative act, therefore a general term was used in litigation. Based on the amendments, it was established that the tax inspectorate can file a tax penalty only for 3 previous years. In other words, if in 2013 you received a notification from the tax service about the payment of the transport tax for 2012-2009, then the receipt for 2009 can be safely sent to the trash - no one has the right to oblige you to pay the tax on which the limitation period has expired. Any coercion will be considered illegal. If taxes are not paid for current periods, the tax inspectorate has the right to apply to the court. In addition to the fact that there is a prospect of lengthy litigation, even on vacation abroad you will not be able to leave. Therefore, it is better to solve problems as they arise.

The general limitation period for taxes is valid for taxpayers of all categories. During this time, liability can occur in the event of any violation or evasion from payment of taxes. But only the last three years of management, including the current one, are subject to verification. In the event that obstacles are imposed on the part of the taxpayer, the time limit may be extended. If in the course of the inspection violations were detected, within 1 calendar year the tax inspectorate can bring to justice the guilty person. This period is not shortened and does not extend under any circumstances. If the decision was made, but the tax authorities did not apply to the court, the taxpayer is not obliged to execute the decision.

That is why the limitation period for taxes causes so many litigation. The lack of a clear, definite system leads to the fact that both taxpayers and tax inspectors can not accurately determine the correct time interval for applying to the court, which negatively affects the state of the country's budget. The amount that is subject to write-off due to the expiry of the limitation period already has grandiose dimensions.