Practice question
The BIR cannot locate a taxpayer at an old return address, but the taxpayer proves it duly notified the Commissioner of the new address. No other suspension ground or estoppel exists. Can old-address absence alone stop the collection clock?
- No; the express address-change proviso defeats that particular ground.
- Yes; notice of a new address is legally irrelevant in every case.
- Yes; any move permanently suspends time.
- Yes; a taxpayer must never move.
- No; because moving automatically pays the tax.
Legal references
- NIRC Sections204,206-208,222-223 and248-249, as applicable and amended: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
- BPI v. CIR, G.R.139736, October17,2005, MAIN decision: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/41647
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