The prescription produces its legal effects once the deadlines established in article 144 of the Tax Code have elapsed:
- Four (4) years in the case of import, export or any other obligations relating to operations included within the customs regimes;
- Five (5) years in the case of obligations related to taxpayers registered in the National Tax Registry (RTN);
- Seven (7) years in other cases; and,
- In the event of the death of the taxpayer, the prescription of the petition action to request refund or repetition is suspended in favor of the heirs, only once for a period of three (3) years, counted from the date of death. .
The taxpayer has the right to request that his current account be cleared of its prescribed obligations, and the Tax Administration or Customs Administration, as appropriate, must execute the request within the period established in this Code.
The Tax and Customs Administration must carry out the ex officio discharge every year in its systems, to the extent that it reviews and updates the current account of the taxpayers.
Tax prescription is basically a procedure that puts an end to a liability or obligation, the responsibility and action of the taxpayer to request reimbursement or repetition of taxes and accessories, as well as the actions and powers of the State to verify, verify, supervise, investigate, carry out investigations and examinations, determine and demand payment of obligations after a certain period of time.
INTERRUPTION OF THE PRESCRIPTION
In the tax field, the interruption of the prescription of the tax debt can occur through the filing of claims or appeals by any of the parties.
The interruption of the course of prescription has not occurred, if the actions are not started within a maximum period of thirty (30) days, counted from the date of the notification or if, once started, they are suspended for more than sixty ( 60 days.
It is important to keep in mind that the interruption of tax prescription is a key concept in the legal and tax field, since it can have significant implications on the enforceability of debts and the application of tax penalties.
Fundamentals of Law: Tax Code Decree 170-2016 articles 144 to 148
Tania Espinoza
