Practice question
Explain QL Development's distinction between ordinary and extraordinary post-assessment collection periods. Assume no separate extension or suspension.
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
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