One of the most difficult disputes in lawyer practice is tax, where the most important issue when bringing an entity to administrative responsibility is the statute of limitations for taxes. The legislation establishes a certain period during which the debtor is required to recover the payment, but it depends on the specific situation. In some cases, only an experienced lawyer can figure out the problem.
The general statute of limitations for taxes and duties established by tax legislation in three years. Civil law adheres to the same rules, but in some cases the statute of limitations for taxes can be extended or reduced. To date, there are three types of limitation:
- minimum (2 months for making a decision on the recovery of unpaid amounts);
- shortened (up to 1 year);
- total, duration, which corresponds to the time allotted by law (3 years).
For example, the statute of limitations on the transport tax until 2010 was not prescribed in any legislative act, so the total term was used in litigation. Based on the amendments, it was found that the tax inspectorate can present a tax penalty for only 3 previous years. In other words, if in 2013 you received a notification from the tax service about the payment of transport tax for 2012-2009, then the receipt for 2009 can be safely sent to the bin - no one has the right to oblige you to pay tax for which the statute of limitations has expired.
Any coercion will be considered illegal. In
case of non-payment of taxes for current
periods, the tax inspectorate has the right to apply to the court. Besides the fact that there is the prospect of lengthy litigation, you can’t go abroad on vacation either. Therefore, it is better to solve problems as they arise.
The general statute of limitations for taxes applies to taxpayers of all categories. During this time, liability may arise in the event of any violation or tax evasion. But only the last three years of management, including the current one, are subject to verification. In case of obstruction by the taxpayer, the period may be extended. If during the inspection violations were found, within 1 calendar year the tax inspectorate may prosecute the guilty person. This period is not shortened or extended under any circumstances. If the decision was made, but the tax authorities did not go to court, the taxpayer is not required to comply with the decision.
That is why the statute of limitations on taxes causes so many litigation. The lack of a clear, defined system leads to the fact that both taxpayers and tax inspectorates cannot accurately determine the correct time period for going to court, which negatively affects the state budget of the country. The amount to be debited due to the expiration of the statute of limitations already has grandiose proportions.