Prescriptive Period of the Right of the Government to Enforce Tax Collection

September 24, 1959 BIR RULING NO. 487-59 1st Indorsement Returned to the Regional Director, Regional District No. 4, Quezon City, the entire docket bearing on the case of Mrs. Patrocinia B. Santos. It appears that Mrs. Santos was engaged in the transportation business during the years 1949 and 1950. She was assessed for fixed and percentage tax on May 23, 1953. Subsequently, on November 10, 1953, the taxpayer requested for a reinvestigation of the assessment which was granted on December 1, 1953. Thereafter, no further action on the case appears to have been taken. The question now posed is whether or not the right of the Government to enforce collection of the tax had prescribed. Inasmuch as within the five years from the date of assessment the taxpayer had requested a reinvestigation of said assessment which was granted, such request is tantamount to an implied waiver of the statute of limitations. Therefore, the right of the Government to enforce the collection of the tax still subsists. (The Collector of Internal Revenue vs. Suyoc Consolidated Mining Co., et al., G.R. No. L-11527, November 25, 1958) LLjur (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue