Many business owners assume that tax liabilities simply expire after a few years. In reality, the statute of limitations depends on several factors and is not automatic.
Limitation periods depend on:
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the type of tax obligation,
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statutory deadlines,
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potential procedural interruptions,
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initiated audits or enforcement actions.
Any official action taken by the tax authority may interrupt or extend the limitation period.
FURS may, in certain cases, reassess obligations several years retrospectively.
➡️ Important: Limitation rules differ depending on the case and are not universally automatic.
CTA:
👉 If you have older open tax issues, we can review the actual limitation status.