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Philippine Bar review · Question

Practice question: Suspension and Waiver of Prescriptive Period

Multiple Choice Easy Jurisprudence

Practice question

The served-warrant/no-property suspension ground requires what about the property search?
  1. No property could be located after the prescribed service
  2. The officer merely dislikes the available property
  3. The taxpayer owns any property anywhere
  4. No search or service matters
  5. The warrant is only drafted and kept in a drawer

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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