Article 46 establishes the statute of limitation for tax audits and assessments by the Federal Tax Authority (FTA). Generally, the FTA cannot conduct an audit or issue an assessment more than five years after the end of a relevant tax period. Key exceptions exist: if an audit is notified within the five-year window, the FTA has four additional years to complete it. For Voluntary Disclosures or refund applications submitted in the fifth year, the Authority has one and two years respectively to act. For severe cases like tax evasion or failure to register, this period extends to fifteen years.