The prescriptive period for the collection of the deficiency tax assessment will be tolled: (2012 Bar Question)

The question

The prescriptive period for the collection of the deficiency tax assessment will be tolled: (2012 Bar Question)

1. A.If the taxpayer files a request for reconsideration with the Asst. Commissioner;
2. B.If the taxpayer files a request for reinvestigation that is approved by the Commissioner of Internal Revenue;
3. C.If the taxpayer changes his address in the Philippines that is communicated to the BIR official;
4. D.If a warrant of levy is served upon the taxpayer’s real property in Manila.

This question has not been answered yet.