Practice question
Does an assessment's finality automatically make the government's right to collect indefinite?
- Yes, in every case.
- Yes, if the assessment is large.
- No; finality of assessment and collection prescription are distinct issues.
- Yes, if a collection letter is printed.
- Yes, if the officer invokes the lifeblood doctrine.
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.