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Commissioner of Internal Revenue vs. Next Mobile, Inc
Commissioner of Internal Revenue vs. Next Mobile, Inc
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* THIRD DIVISION.
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The Facts
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Issue
Our Ruling
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(b) If before the expiration of the time prescribed in Section 203 for
the assessment of the tax, both the Commissioner and the taxpayer
have agreed in writing to its assessment after such time, the tax may be
assessed within the period agreed upon. The period so agreed upon may be
extended by subsequent written agreement made before the expiration of
the period previously agreed upon.
(c) Any internal revenue tax which has been assessed within the
period of limitation as prescribed in paragraph (a) hereof may be collected
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April 4, 1990
REVENUE MEMORANDUM ORDER NO.
20-90
Subject: Proper Execution of the Waiver
of the Statute of Limitations under the
National Internal Revenue Code
To : All Internal Revenue Officers and
Others Concerned
Pursuant to Section 223 of the Tax Code,
internal revenue taxes may be assessed or
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(SGD.)
RENE G. BAÑEZ
Commissioner of Internal Revenue
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