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May 15, 2026

Article 39 sets the timeline for taxpayers to claim refunds for wrongly collected taxes and penalties. The right to request a refund expires five years from the date the taxpayer becomes aware that the collection was unjustified. This period can be interrupted if the taxpayer sends a formal request to the Authority via registered letter. By defining this five-year window, the Law provides taxpayers with a clear timeframe to correct payment errors while ensuring that the state's financial accounts are not subject to indefinite refund liabilities for past fiscal periods.

SECTION 9 - GENERAL PROVISIONS

Article 39

The taxpayer's right to request a refund of wrongly collected taxes and financial penalties expires five years from the date it is established that the Authority was not entitled to collect the tax and related financial penalties, and the taxpayer becomes aware of this.

In addition to the legal reasons for interrupting the statute of limitations, the period mentioned in the previous Clause is interrupted by a request that the taxpayer notifies the Authority via registered letter, demanding a refund of wrongly collected taxes and financial penalties.