Taxpayer cannot unilaterally change tax assessment request duration without citing grounds in appeal.

The Administrative Court dismissed the taxpayer's request to extend the tax assessment period from three to five years. The truck driver, having ceased professional activity, submitted a tax return without specifying grounds for the extension, while the Tax Board had already approved a three-year period based on the vehicle purchase date. The court ruled that a taxpayer cannot arbitrarily alter their tax assessment request duration without providing substantive reasons, thereby rejecting the unilateral extension.