Practice question
A city timely assessed a local business tax. It initiates its first administrative or judicial collection action six years after assessment. The taxpayer was locatable, no timely written reinvestigation waiver existed, the treasurer was never legally prevented from collection, and no other suspension applied. Is the collection action timely?
- Yes, a timely assessment makes collection perpetual
- No, the ordinary five-year collection period has expired
- Yes, because collection always runs from the last informal reminder
- Yes, because a new mayor restarts the period
- Yes, because judicial collection has no deadline
Legal references
- https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html — RA 7160, section 194, periods of assessment and collection
Answer this question in flashcards to review your response and continue practicing.