The toll may be made under a law that specifically provides for the limitation period in certain circumstances. It may also take the form of a fair toll in which the Tribunal applies common law principles of fairness to extend the time limit for filing a document.  In the typical transaction between a book author and a publishing house, the author grants the publisher certain exclusive rights to a manuscript and obtains in return from the publisher the right to obtain part of the publisher`s proceeds from the commercial exploitation of the rights granted. Although the specific conditions vary from one publishing house to another and from one book to another, the author`s share is usually called a royalty, and the method of calculation and payment is defined in a written book publishing contract. It is often said that, in this scenario, the limitation period is not subject to tolls. But it is a misuse that creates confusion. Whichever way you use the word toll, the reality is that, under certain conditions, a state can back down much further than the limitation period suggests. Audit findings are generally based on two factors: manifest errors or errors of assessment and/or disagreements on the interpretation of the contract and the calculation of royalties. False testimonies are very rare. Accountants look for under-reported sales due to human errors and errors in the publisher`s accounting systems. Under-reported sales are often the result of negligence, such as.B.