Accounts never expire. Once a taxpayer has an account, the account remains in the system forever. Linked to the account are tax role records that define the applicable time period that a taxpayer is responsible for a given tax type. Obligation records are created for each revenue period where the taxpayer is obliged to file a tax return, and/or make a payment to the revenue authority. When an account has obligations, the system pursues unpaid and overdue debt, refunds credits overdue to the taxpayer, and pursues obligations to file returns that have not been fulfilled. If the account doesn't have active tax roles / obligations, the system will not consider the account for any outstanding issues. An account without active tax roles / obligations is "dormant". It may be used again in the future when the same taxpayer is obliged to file taxes again. If the taxpayer never re-files, the account (along with its financial history) remains dormant forever.
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