In the present appeal, it is noted that four years and two days elapsed between March 3, 2014, the date on which the allegations were filed with the TEAC, and March 5, 2018, when the appellant was notified of the TEAC’s resolution. According to Article 66 of the LGT, this period of time would complete… Continue reading Tax advisor: What is the last day of the four-year statute of limitations when such day falls on a non-working day?