Prescription of the collection of taxes

By Ellaine Anne Bernardino

Jun 09, 2022 12:10 am

THE right of a taxpayer to due process includes those of being subjected to Bureau of Internal Revenue (BIR) tax assessment and collection efforts only within the prescriptive period provided by law.

The prescription period within which to assess taxes is different from that to collect taxes. There has also been confusion on the prescriptive period for the collection of alleged deficiency taxes.

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