ECL32400 - Enforcement: Assessments: Time limits for assessments
An assessment may not be made after the 바카라 사이트śrelevant time바카라 사이트ť. The 바카라 사이트śrelevant time바카라 사이트ť is:
- The end of the period of 4 years beginning with the date on which the ECL return was made, or
- In the case that no ECL return was made, the end of the period of 20 years beginning with the due date of the ECL return that was not made.