2013 (Taxation) Bar Exam Questions: Multiple Choice Question 11

[Discuss/answer the question below. Or see Taxation Instructions; Taxation Essay Questions: 12, 3, 4, 5, 6, 7, 8, 9, 10, 11 and 12; Taxation Multiple Choice Questions: 1, 2, 3, 4, 5, 6, 7, 8, 9, 1012, 13, 14, 15, 16, 17, 18, 19 and 20; See also 2013 Bar Exam: Information, Discussions, Tips, Questions and Results]

XI.

Taxpayer A was required by the BIR to sign and submit a waiver of the statute of limitations on the assessment period, to give the BIR more time to complete its investigation. The BIR accepted the waiver but failed to indicate the date of its acceptance.

What is the legal status of the waiver? (1%)

(A) The waiver is valid because the date of acceptance is immaterial and unimportant.

(B) The waiver is invalid; the taxpayer cannot be required to waive the statute of
limitations.

(C) The waiver is invalid; the date of acceptance is crucial in counting the start of
the period of suspension of the prescriptive period.

(D) The waiver is valid, having been accepted by the BIR.

7 comments

  1. My opinion lang,B since the requisite of a valid waiver of the statute of limitations ( as far as I can remember based on a memorandum order which I believed I attached in my notes) the waiver must be voluntary on the part of the taxpayer and the BIR. Date of acceptance was never among the requirements as i recall.

  2. it was a choice between B or C for me, but i eventually settled for C. because although he was required he was never forced thus there was no involuntariness when he executed the waiver and i also remembered that in cases of PAN and FAN important ang dates to determine if the assessment was made on time so by analogy i decided that date of waiver is important because it would be critical in determining if the action of the BIR is valid or not because of prescription. although ang basis ko kasi is by analogy lang.

    1. Supplement lang po, dun sa memo kasi ang requirements lang as to the date is that the period of extension of the period should be indicated.

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