The prescriptive period for the collection of the deficiency tax assessment will be tolled: (2012 Bar Question)
2012 Bar Exam · Taxation Law · Question 31 · Multiple choice
The question
The prescriptive period for the collection of the deficiency tax assessment will be tolled: (2012 Bar Question)
- A.If the taxpayer files a request for reconsideration with the Asst. Commissioner;
- B.If the taxpayer files a request for reinvestigation that is approved by the Commissioner of Internal Revenue;
- C.If the taxpayer changes his address in the Philippines that is communicated to the BIR official;
- D.If a warrant of levy is served upon the taxpayer’s real property in Manila.
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