Fiscal responsibility, as well as the content of the legal relationship of fiscal law, is a relationship of public law that has a punitive character. One way to canceling the legal relationship of tax law is by prescription. This extinctive cause removes the tax responsibility, ending the right of the tax authorities to prosecute and to impose a penalty on the perpetrator of an infringement and, consequently, extinguishes the obligation of the perpetrator to be liable for tax duty; it therefore has the character of a waiver of the action, waiver stated by law, but conditioned by passing a certain period of time from the violation date.