Article (43)

 

(a) No claim or plea to recover tax or fines due shall be considered after a period of three years since the debt was established.

(b) The Department shall not have the right to claim any tax or fines payable in accordance with the provisions of this Law after a period of five years has elapsed since the date on which they fell due unless there are legitimate reasons preventing such claim from having been made during this period.

Article (44)

 

(a) The public right case for felonies and misdemeanors stipulated in this Law shall be dropped by the lapse of 3 years from the date of the occurrence of the act if no follow-up action has been taken in respect thereto.

(b) Penalties ordered in accordance with this Law should lapse if not executed within five years of the date the ruling was made in case of ruling in presence, and of the date the ruling was served to the sentenced person in case of a ruling in absentia (by default).

(c) The financial rights of the Department that are established by a court ruling or by a declaration of the taxable person shall not lapse by time.

(d) (1) Notwithstanding the provisions of any other legislation, the Minister may, upon the recommendation of the Director, issue an order for the provisional attachment on the movable and immovable property belonging to any Person or preventing him from travel abroad if required by the Department to pay the tax or any other charges due in accordance with the provisions of this Law upon sufficient evidence by the Department indicating that the said Person may smuggle his property or dispose of it with the intention of bypassing the Department's rights over his property or preventing the execution of judgment thereon in any way.

(2) The decision taken by the Minister according to Sub-paragraph (1) above may be challenged before the competent court.