Law 111 of 1980
Article 25 of the Stamp Tax Law
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From 1 June 1980 to 20 October 2020
يسقط حق الخزانة فى المطالبة بأداء الضرائب والتعويضات والغرامات المستحقة طبقا لأحكام هذا القانون بمضى خمس سنوات تبدأ من تاريخ الاستحقاق .
على أنه اذا ثبت اخفاء الممول للأوعية الخاضعة للضريبة فلا يبدأ التقادم الا من تاريخ كشف الاخفاء وضبط الوعاء .
وينقطع التقادم باجراءات المطالبة بأداء الضريبة .
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