Furthermore, based on the provisions of Article 22 of the UU KUP, the State's right to collect taxes (including interest, fines, increments, and tax collection costs) expires after 5 years from the date the tax assessment letter is issued. However, this statute of limitations can be suspended if:
A Distress Warrant is issued.
There is an acknowledgment of tax debt from the Taxpayer.
A new Underpaid Tax Assessment Letter (SKPKB) or Additional Underpaid Tax Assessment Letter (SKPKBT) is issued.
A criminal investigation in the field of taxation is carried out.
tpc.consulting 
tpc.consulting 
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