Practice question
Which condition concerning the taxpayer appears expressly in Section194(d)(3)?
- The taxpayer is out of the country or otherwise cannot be located
- The taxpayer hires an accountant
- The taxpayer changes its stationery
- The taxpayer earns less profit
- The taxpayer reads a different newspaper
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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