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A taxpayer inquired whether they could request a copy of a tax return that has already expired for use in non-tax matters. The DGT ruled that the right to obtain copies of filed tax returns is not subject to tax limitation periods.
This confirms that the right to access personal tax documentation remains intact regardless of whether the tax authority's power to assess or collect those taxes has lapsed due to the statute of limitations.
The tax team reviews your specific situation.
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