How can the statute of limitation be invoked?
Limitations can only be invoked as a result of a request by the taxpayer. The claimant must ensure that a written request is filed.
Who decides on a request for the statute of limitations?
The Receiver’s Office decides whether the Statute of Limitation is applicable.
Can a debt for which the Statute of Limitations apply be paid?
Yes, because in this case, a debt is not removed. If a person pays the debt, he cannot recover that payment with an action out of undue payment.
When is the Statute of Limitation extended?
The limitation period may be extended by a period of up to 5 years by:
- The service of a deed with a recovery action (e.g. summons, attachment of movable property).
- Acknowledgement of debt by the tax payer (in words or deeds).
- Filing an objection challenging the entire debt is not an admission of debt acknowledgement. Payment is a form of debt acknowledgement.