Practice question
A revenue officer claims that drafting a warrant before expiration automatically invokes Section223’s no-property ground even though nobody was served. Explain the missing statutory elements.
Legal references
- NIRC RA8424, Sections203,222–223 and228: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html Sections222(b) and223.
- CIR v Standard Insurance GR259729 November17,2025 MAIN: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/70327 MAIN legal prohibition, definite waiver and strict suspension grounds.
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