Practice question
Why cannot the BIR assume that every taxpayer protest automatically suspends prescription or creates an unlimited waiver?
Legal references
- NIRC Sections 222(b) and 223: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
- CIR v. Standard Insurance, G.R. 259729, November 17, 2025: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/70327
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