Practice question
An officer prepares a warrant of distraint before prescription expires but never serves it on the taxpayer, representative or qualifying household member. No other suspension ground or timely collection event exists. The authority invokes only Section223’s served-warrant/no-property clause. Which is correct?
- An unserved draft does not satisfy that clause’s express due-service condition
- Preparation alone is necessarily due service
- A warrant’s file number proves household receipt
- The officer’s intention eliminates the service requirement
- All limitation periods automatically stop when a printer produces the warrant
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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