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Section
16: Prescription
Article
52: Prescription
The
amounts due to the treasury are prescribed within
4 years following the end of the calendar year
through which these amounts have been due.
The
right of deduction is prescribed within 4 years
following the end of the calendar year that
follows the year through which the tax has been
paid.
The
right to claim, partly or wholly, the refund of
the tax is prescribed within 4 years following the
end of the calendar year through which the tax has
been paid.
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