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July 23, 2026

As introduced by Law No. 2 of 2008, this article establishes the statute of limitations for government tax claims. The government's right to claim due taxes from a corporate body is waived after five years. This period commences from the date the body corporate submits its tax declaration, or from the date the director discovers previously undisclosed business activities or information relevant to tax liability. The limitation period is interrupted and ceases upon specific actions, including notifying the corporate body of a tax assessment via registered mail, formally requesting tax settlement, or following a resolution by the tax appeal committee.

Article (13 - bis)

The right of the government in claiming taxes due shall not be waived by means of this law unless after the elapse of five years as of the date of submission by the body corporate of the tax declaration, or from the date the director comes to know of the activities that the body corporate has not disclosed in its tax declaration, or as of the date of his knowledge of the information that has not been disclosed and which are related to its tax liability.