Practice question
An ordinary valid assessment was mailed more than three years before the BIR first commenced any qualifying collection proceeding. Assume no extraordinary assessment ground, valid extension, or suspension. Can the BIR defeat prescription solely by asserting a universal five-year collection period?
- Yes, because five years governs every assessment.
- Yes, because mailing never starts collection prescription.
- Yes, because ordinary assessments never prescribe.
- No. QL Development applies the ordinary three-year collection period on these facts.
- No, because every assessment expires after one week.
Legal references
- CIR v. CTA Second Division and QL Development, Inc., G.R.258947, March29 2022, main decision; https://lawphil.net/judjuris/juri2022/mar2022/gr_258947_2022.html
- NIRC Sections203 and222(c); https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
Answer this question in flashcards to review your response and continue practicing.