Practice question
Before the original period expires, a binding court injunction legally prevents the Commissioner from assessing for four months. After the injunction ends, the BIR assesses within the express sixty-day post-prohibition interval; the parties stipulate the remaining unsuspended time has not expired. Which is correct?
- Section223 accounts for both the legal-prohibition interval and sixty days thereafter
- Only the injunction months can ever be excluded, because the statute contains no further interval
- The injunction permanently abolishes prescription
- A binding legal restraint has no statutory effect
- The court injunction automatically proves the tax correct
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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