Rights of collecting tax does not waived unless, five years after the submission of tax declaration by the incorporated body or of the date on which the Tax Administration became aware of the practices which were not included in the tax declaration by the incorporated body, or of the date in which the Tax Administration became aware of the concealed data related to the tax obligations.

The Statute of Limitation period referred to in the first paragraph of this Article shall cease upon notifying the taxpayer of the tax assessment through a registered letter, with the requested acknowledgement of receipt or notice to pay the due tax through a registered letter, with the requested acknowledgement of receipt or decision of the Tax Appeal Committee through a registered letter, with the requested acknowledgement of receipt,

In addition to the reasons of The Statute of Limitation period cease set forth in the Civil Law.

In all cases the Tax Administration does not waived its right to collect the final tax and penalties according to the provision.