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Philippine Bar review · Question

Practice question: Prescriptive Period

Essay Medium

Practice question

A taxpayer asks for reinvestigation before expiration but signs the written waiver only after the period has expired. Explain the two conditions and the timing defect without deciding any separate suspension theory.

Legal references

  • RA7160 Local Government Code: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html Section194(d), suspension of prescription.

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