One of the most difficult disputes in the practice of law are tax, where the most important issue for bringing the subject to the administrative responsibility of a statute of limitations for taxes.The legislation establishes a certain period, during which a debtor is necessary to collect payment, but it depends on the situation.In some cases, the problem can be dealt with only by an experienced lawyer.
general limitation period for taxes and fees set by the tax legislation in three years.Civil law adheres to the same standards, but in some cases the statute of limitations for taxes could be extended or shortened.To date, there are three kinds of limitations:
- minimum (2 months for a decision on the recovery of outstanding amounts);
- shortened (up to 1 year);
- general, the duration of which corresponds to the laws of the allotted time (3 years).
For example, the statute of limitations on transportation tax until 2010 does not prescribe in any legislative act, therefore, in legal disputes used the general term.Based on the amendment, it was found that the tax authorities may file a tax penalty only for the 3 preceding years.In other words, if in 2013 you received a notice from the tax authorities for payment of vehicle tax for the years 2012-2009, the receipt for the year 2009 can be safely sent to the trash can - no one has the right to require you to pay taxes for which the statute of limitations expired.Any coercion will be considered as illegal.If non-payment of taxes for the current period, the tax authorities have the right to go to court.In addition, there is the prospect of lengthy court proceedings, and even on vacation abroad will not be able to leave.Therefore it is better to solve problems as they arise.
general limitation period of tax applies to all categories of taxpayers.During this time, the responsibility may occur in the event of any violation or evasion of taxes.But check affects only the last three years of management, including the current one.In the case of obstacles perpetrated by the taxpayer may be extended.If during the inspection revealed violations within one calendar year, the tax authorities can prosecute those responsible face.This period is not reduced and not be extended under any circumstances.If the decision was made, but the tax authorities appealed to the court, the taxpayer is not required to comply with the decision rendered.
That is why the statute of limitations for taxes is so much litigation.Lack of a clear, specific system leads to the fact that the taxpayers and the tax authorities can not accurately determine the correct time frame for the appeal to the court, which has a negative impact on the country's budget.The amount to be written off due to the lapse of time, already has a tremendous size.
