The rule
Article 88 of the Tax Code states it directly: the limitation period for a tax obligation is three years after the end of the tax period, whose results determine the tax obligation. If the tax obligation arises from a certain event or act, the three years count from the moment of that event or act.
What this means
The limitation period is the period in which the tax body can run a tax audit, send a demand to settle the tax debt, or revise the amount of the taxes due. After the period passes, the tax body cannot do these acts.
There is a separate period to return an overpaid tax: the application is filed within three years from the day the sum was paid, unless the legislation provides otherwise (article 104).
The practical conclusion
Under article 79 of the Tax Code, the accounting documents must be kept until the limitation period for the tax obligation ends. If the accounting documents are lost or destroyed, the tax body can determine the tax sum by calculation, from the information it holds and from the data on similar taxpayers (article 26).
Important
The Code can set a different period for some cases. The running of the period is suspended, interrupted, and restored under the rules of the civil legislation — check the text of the Code for your exact situation.