Practice question
What does 223 provide when the taxpayer informs the Commissioner of a change of address?
- All prescription is permanently abolished.
- The unlocatable-at-the-return-address suspension does not apply on that stated basis.
- The former address must always control despite notice.
- The taxpayer automatically admits fraud.
- Every assessment is automatically refunded.
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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