Practice question
When must the Commissioner and taxpayer make the required Section 222(b) written agreement relative to the ordinary assessment period?
- Only after expiration
- Whenever convenient without limits
- Only after a court judgment
- Never, because oral consent always suffices
- Before expiration of the prescribed assessment period
Legal references
- NIRC Section 222(b): https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
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