Suspension of prescription

V
Interruption

During pandemic, BIR was prevented from physically examining book of accounts.
Count 60d first then prescription

60d from the first

TRO SC

223
TP cannot be found in the address indicated in the tax return
Xpn: when BIR know the actual whereabouts

United Salvage and Towage

Mere appeal to CTA will not suspend collection and not suspend prescriptive period to collect
Because there is still an admin remedy

GAO JR CASE
Tax evasion
Liability in not paying tax is not ex delicto but civil
Basis of civil liability is not the crim

WAIVER
Agreement bet TP and BIR; extends prescriptive period;
No waiver actually of prescription; you are actually waiving OG period of 3yrs; extension is unli
RMO 14-23
Date of Acceptance- Phil Jrn case
2 material dates: date of execution and expiry; no more date of acceptance

TP has the duty to retain copy

Failure to specify tax due and amt

Standard chartered and STI

Waiver does not specify the kind of tax; it is as if there’s no agreement; not a valid FAN

Trans Optical
Estoppel
Will it validate defective assessment
GR:
RCBC
Partial payment =impliedly admitted to the validity of the waiver

Next Mobile
5 defective waivers
Didn’t question validty then after enjoying the extension, questioned the waiver
To prevent undue enrichment against gov’t
Collusion bet TP and BIR-Justice implying

Transition Optical Leonen case

Validity of the waiver should be raised at the earliest opportunity OW estopped

QUIZ
SUBSTANTIAL COMPLIANCE ONLY not stict

If not informed PAN the how can you make your protest

METROSTAR
Notice of discrepancy
Facts and the law do not apply to notice of discrepancy