Knowledge of the institute of tax statute of limitations and deciding on the statute of limitations for the right to collect tax debt is extremely complex and extensive. The statute of limitations in the tax part is defined by the General Tax Act as a special regulation (lat. Lex specialis), while the statute of limitations and deadlines are defined by the Law on Obligations (lat. Lex generalis). The institute of tax statute of limitations has gone through several phases of reorganization and reform of the tax system. Considering that with the reorganization of the Tax Administration in 2015, all collection and enforcement processes were changed and placed in the exclusive competence of the Regional Offices, as well as in 2017, when the Tax Administration should pay attention to the statute of limitations and ex officio the statute of limitations became even more demanding. In order to facilitate the implementation of ex officio write-offs, the Tax Administration conducts an annual systemic write-off at the same time for all tax debtors who are not excluded for debts for which the collection right has expired on 1 January. One of the most important decisions of the tax reform in force since January 1, 2017 is that the Tax Administration can no longer collect the debt for which the statute of limitations for collection has expired, as it was until the tax debtor was considered to pay voluntarily after the statute of limitations debt. Here, with this change, the statute of limitations for the collection right became more efficient, as well as prevented the abuse of the statute of limitations as a deliberate avoidance of tax obligations, but also facilitated the taxpayer's exercise of rights which he did not exercise due to ignorance, but also enabled more detailed and concrete budget revenues. in terms of better public finance management. In this final paper, the notion of statute of limitations will be explained, when it starts to run, deadlines in which it occurs, explain the importance of statute of limitations, we will look at the abolition of relative and absolute statute of limitations, the importance of annual system write-off. , official notes, but we will also look at the generated system number which will facilitate the tracking of debt, but also interest provided by the lien.