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Philippine Bar review · Question

Practice question: Prescriptive Period

Multiple Choice Easy

Practice question

For the reinvestigation ground in Section194(d)(2), the waiver must be in what form?
  1. Written
  2. Purely oral
  3. Assumed from silence
  4. Inferred solely from a telephone call
  5. Unnecessary whenever a taxpayer asks a question

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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