The right of the government in claiming taxes due shall not be waived by means of this law unless after the elapse of five years as of the date of submission by the body corporate of the tax declaration, or from the date the director comes to know of the activities that the body corporate has not disclosed in its tax declaration, or as of the date of his knowledge of the information that has not been disclosed and which are related to its tax liability.

Also limitation shall cease once a tax assessment is notified to the body corporate by registered mail, or by requesting the body corporate to settle the taxes, or by a resolution of the tax appeal Committee.