From which day does the period run during which the state's right to collect a national tax must be exercised?
General information · Not legal advice
Material to check
We read the copy of the tax return in the file alongside the notice of the statutory filing and payment deadline it was made under, and the tax assessment or payment notice showing the deadline given for payment, since the provision fixes the starting day by reference to those deadlines.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading follows the rule as written: where liability is fixed by a return of tax base and tax amount, the period starts the day after the statutory filing and payment deadline for the amount reported, and where the government determines, re-determines or imposes the tax, the day after the payment deadline that follows the payment notice.
Another reading looks at the cases the provision sets out despite the above: where tax is collected from a withholding agent or a tax association, or is stamp tax, the period starts the day after the payment deadline following that notice, and where the statutory filing and payment deadline is extended, the day after the extended deadline, so the same tax can start running from different days depending on how it was assessed.
Your judgment
If a return was filed after the statutory filing and payment deadline, what in the file shows which day the period still runs from?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We look at this again if the provision is amended to change the day from which the period runs, or if a court decision settles whether a late return or a payment notice that sets no deadline alters the starting day.