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Renewal of Tax Liability and the Time Limits for Assessing Inheritance and Gift Tax

Summary/Abstract: According to the Tax Ordinance, tax authorities lose the ability to assess a tax after specified period of time. The passage of this time means that the tax obligation does not turn into a tax liability. It makes paying the tax impossible, because one of elements, which is factor of the creation of a tax liability is a tax amount. If tax organ is unable to assess it due to the limitation period for assessment, the taxpayer cannot pay the tax, because he does not know its amount. The problem is, that according to the Inheritance and Gift Tax Act the tax obligation arises upon acceptance of the inheritance or – when the gift is taxed - upon fulfillment of the promised benefit. At the same time, in another provision of this legal Act, the legislator provides an alternative method for creation of a tax obligation in inheritance and gift tax. This is result of the taxpayer’s information given to the tax organ, that he obtained a benefit, which was not declared for taxation at the appropriate time. The question is, if it is possible to assess a tax due to this event after the expiry of the limitation period, related to obtaining an inheritance or donation. The Author considers this problem, referring to the views of tax law’s doctrine and case law.

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