One of the most difficult disputes in the practice of law is a tax, where the most important issue in bringing the subject to administrative responsibility is the Statute of limitations on taxes. The legislation provides a certain period during which the debtor is supposed to recover the payment but it depends on the situation. In some cases the problem can be understood only by an experienced lawyer.
General Statute of limitations for taxes and levies established by the tax legislation in three years. Civil law adheres to the same rules, but in some cases the Statute of limitations for taxes may be extended or reduced. Today there are three types of limitation:
- minimum (2 months for decision on recovery of unpaid amounts);
- short (up to 1 year);
General, the duration of which corresponds to the legal time (3 years).
For Example, the limitation period for transport tax before 2010 is not prescribed in any legislation, therefore, courts used the General term. On the basis of the amendment, it was established that the tax authorities may make tax penalty only for the 3 preceding years. In other words, if in 2013, you received a notice from the IRS about payment of the transport tax for the years 2012-2009, the receipt for 2009, you can safely send in the bin – nobody has the right to order you to pay the tax for which the Statute of limitations has run out. Any coercion will be considered as illegal. If non-payment of taxes for the applicable periods, the tax inspection has the right to go to court. Besides the fact that there is the prospect of much litigation, and even on vacation abroad will not be able to leave. Therefore it is better to solve problems as they arise.
Recommended
Insurance for pregnant women when traveling abroad: features, views, and reviews
Currently, in our country there is a huge number of insurance companies that are willing to provide the necessary services at any time. Insurance expectant mothers – is a separate activity that SK are doing very reluctantly. The fact is that pr...
One of the most promising participants in the Russian real estate market, particularly in the joint construction, is the "Rosstroyinvest". Reviews of investors are saying about the leading role of the construction company year of Foundation, in 2002,...
The conditions for obtaining credit in modern banking institutions
Any aspiring entrepreneur is faced with the problem of insufficient funding of their own business. Currently, this problem can be solved by knowing the terms of the loan and taking the necessary amount from the Bank. This method is best for solving p...
General Statute of limitations for taxes in effect for taxpayers in all categories. During that time, the liability may occur in the event of any breach or evasion of taxes. But the system only checks the last three years of management, including the current one. In the case of ocenania obstacles on the part of the taxpayer, the time period may be extended. If during the inspection revealed violations, within 1 calendar year, the tax Inspectorate can prosecute the perpetrator. This period is not reduced and will not be extended under any circumstances. If the decision was made, but the tax authorities have not appealed to the court, the taxpayer is not obliged to execute a ruling.
That is why the Statute of limitations for taxes is so much litigation. The lack of a clear, definite system leads to the fact that taxpayers and the tax Inspectorate are unable to accurately determine the proper time frame for going to court, which negatively affects the state budget. The amount to be written off due to the expiration of the Statute of limitations already has enormous size.
Article in other languages:
AR: https://tostpost.com/ar/finance/5624-the-statute-of-limitations-for-taxes.html
BE: https://tostpost.com/be/f-nansy/9790-term-n-skavay-da-n-ny-pa-padatkah.html
DE: https://tostpost.com/de/finanzen/9680-die-verj-hrungsfrist-f-r-steuern.html
ES: https://tostpost.com/es/finanzas/9665-el-plazo-de-prescripci-n-de-los-impuestos.html
HI: https://tostpost.com/hi/finance/5547-the-statute-of-limitations-for-taxes.html
JA: https://tostpost.com/ja/finance/5593-the-statute-of-limitations-for-taxes.html
KK: https://tostpost.com/kk/arzhy/9747-talap-oyu-merz-m-saly-boyynsha.html
PL: https://tostpost.com/pl/finanse/9952-termin-przedawnienia-podatk-w.html
PT: https://tostpost.com/pt/finan-as/9931-o-prazo-de-prescri-o-fiscal.html
TR: https://tostpost.com/tr/maliye/9753-zamana-m-s-resi-vergi.html
UK: https://tostpost.com/uk/f-nansi/9809-term-n-pozovno-davnost-za-podatkami.html
ZH: https://tostpost.com/zh/finance/1052-the-statute-of-limitations-for-taxes.html
Alin Trodden - author of the article, editor
"Hi, I'm Alin Trodden. I write texts, read books, and look for impressions. And I'm not bad at telling you about it. I am always happy to participate in interesting projects."
Related News
Banks Perm. Consumer loan with low interest rate and better terms
Consumer loans – this is the main source of income of each Bank. Today, almost every Russian has one or two open loans. Today we will consider banks in Perm. Consumer credit is usually issued more than thirty agencies, each ...
The chart of accounts is... the instruction on application of chart of accounts
the chart of accounts is an integral part of the accountant, with experience, and a freshman. In fact, all the accounts used for recording transactions of an organization, systematized in a shared document. It was called the chart...
Top 10 banks in Russia - stability and reliability
banking Experts in Russia argue on the number of financial institutions that are required for the normal functioning of the economy and achieve maximum comfort for the population. Definitely suits all number. Today in Russia was a...
"Alpine Park" (Ufa) - modern buildings
For a comfortable stay of citizens residential complex “Alpine Park" (Ufa) offers a brick built house with one bedroom and two bedroom apartments with an area of seventy square meters. The complex provides three to five...
What is the Commission when renting an apartment? Features benefits, payments and guarantees
Anyone wishing to rent housing with certain guarantees will apply to the special Agency. Guide to real estate transactions is always the realtor. Naturally, his services are not free. Try to understand what is the Commission when ...
Investment company "Start-invest": the responses of investors
the Company “Start-invest”, reviews of investors which are quite common, offers its clients to increase their funds by providing capital in trust management of the traders in the foreign exchange market «Forex&ra...
Comments (0)
This article has no comment, be the first!