Tax inspection deadlines
The government has done well to extend the statute of limitations on tax offenses for 2000-2001. It will enable tax authorities to carry out inspections that were not made in recent years. It also sends a message to society that no one should hope that they will be forgotten until the statute of limitations expires. However, instead of rushing to table amendments at the last minute before the Damoclean sword falls – before the time limit expires – the minister should rather ensure that these inspections are carried out at regular intervals and within the time frame provided by the law. After all, that is why so many thousands of tax officials were hired and why they are better-paid than the rest of the civil servants. It was precisely so that these inspections would be carried out properly and at the right time.
