Practice question
A taxpayer requests reinvestigation but executes no written waiver. No other suspension ground exists. Does the request alone establish Section194(d)(2) suspension?
- No; that ground combines the request with a timely written waiver
- Yes, every request suspends automatically
- Yes, even a request unrelated to the tax suffices
- Yes, silence supplies the missing waiver
- Yes, a treasurer may ignore the statutory conditions
Legal references
- RA7160 Local Government Code: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html Section194(d), suspension of prescription.
Answer this question in flashcards to review your response and continue practicing.