One of the most difficult disputes in thepractice are tax, where the most important issue when bringing a subject to administrative responsibility is the statute of limitations for taxes. 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.
Total statute of limitations for taxes and leviesestablished by tax legislation in three years. Civil law follows the same rules, but in some cases, statute of limitations for taxes can be extended 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 taxuntil 2010, did not register in any legislative act, so a general term was used in litigation. Based on the amendments, it was established that the tax inspectorate can file a tax charge only for 3 previous years. In other words, if in 2013 you received a notification from the tax service on the payment of the transport tax for the years 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.
Total statute of limitations on taxesfor 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 tested. In the event that obstacles are imposed on the part of the taxpayer, the time limit may be extended. If, during the audit, violations were detected, within 1 calendar year the tax inspectorate can bring to justice the guilty person. This period does not shrink 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 required to execute the ruling.
That is why the statute of limitations on taxescauses so many legal disputes. 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.
