Practice question
The taxpayer properly informs the CIR of its new address. The BIR nevertheless visits only the obsolete address and claims that inability to locate the taxpayer there automatically suspends prescription. No other suspension ground exists. What follows from Section 223’s proviso?
- Every failed visit suspends time
- Moving offices cancels all taxes
- The properly notified address change prevents reliance on this stated inability-to-locate ground on these facts
- The taxpayer must waive prescription to move
- The BIR may disregard every notified address change
Legal references
- NIRC Section 223: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
Answer this question in flashcards to review your response and continue practicing.