Article 25 (bis), headed Statute of Limitation, has no operative text. It was added by Federal Decree-Law No. 19 of 2022 and cancelled pursuant to Federal Decree-Law No. 17 of 2025 amending certain provisions of Federal Decree-Law No. 28 of 2022 on Tax Procedures. Before deletion the Article barred a Tax Audit or Tax Assessment more than five years after the end of the relevant Tax Period, with extensions where audit procedures had been notified in time or a Voluntary Disclosure was made in the fifth year, and a fifteen-year period for Tax Evasion or registration failure.