The statute of limitations on the right to collect tax debt or tax statute of limitations as a legitimate expectation could be defined in the words quoted below, which is to represent a fair balance between the state and citizens in terms of article 14. paragraph 2. of the Constitution – all are equal in front of the law. „In legal matters in which the state acts de iure imperii, the legitimate purpose of the institute of statute of limitations is self-limitation and self-sanctioning of the state, by imposing on its own bodies a certain dynamism and efficiency in dealing with them by imposing a clearly defined to act in cases in which the legal position of citizens is decided, especially when it comes to the imposition of obligations or the imposition of sanctions. The authority of state bodies ceases outside the time frame determined by the prescribed period of absolute statute of limitations, after which citizens can no longer be exposed to the pressure of possible decisions of state bodies and the burden that the state could impose on them. Therefore, the state has an indisputable right to make legal decisions imposing certain burdens on citizens, but citizens also have an indisputable right not to be exposed to such, even legitimate decisions, for an indefinite period of time (namely, the principle of the rule of law and legal certainty of an objective legal order also requires agility and efficiency from the state), so the institute of statute of limitations establishes a fair balance between the state and citizens in items of article 14. paragraph 2. of the Constitution which prescribes that all are equal in front f the law.“ (point 6.12. decision of the Constitutional Court of the RH no.: U-III-3069/2017 from 09/07/2019). The purpose of this thesis is to display how the tax administration conducts the process of annual systematic debt write-off due to the statute of limitations on collection rights through several examples.