This Article outlines the statutory periods for tax assessments and refunds. The Department may issue or amend a tax assessment within five years of the tax declaration deadline, provided a reasoned notification is given. This period can be extended indefinitely with the taxpayer's written consent. For cases involving non-filing or the submission of an incomplete or incorrect declaration with intent to evade tax, the assessment period is extended to ten years. Conversely, a taxpayer is permitted to request a refund for any overpaid tax within five years from the end of the taxable year in which the overpayment occurred.