Are request for re-investigation or re-examination suspend the running of the period of limitation? In the case of CIR v. SUYOC CONSOLIDATED MINING CO. NOV. 25, 1958 – GR. L-11527, the Honorable Supreme Court held that A mere request for re-examination or reinvestigation of assessment may not suspend the running of the period of limitation for in such a case there is a need of a written agreement to extend the period between the collector and the taxpayer. There are cases, however, where a taxpayer may be prevented from setting-up the defense of prescription even if he has not previously waived it in writing as when by his repeated requests or positive acts, the government has been for good reasons persuaded to postponed collection to make himself feel that the demand was not unreasonable or that no harassment or injustice is meant by the government, and when such situation comes to pass there are authorities that hold, based on weighty reason, that such an attitude or behaviour should not be countenanced if only to protect the interest of the government. He who prevents a thing from being done may not avail himself of the non-performance which he has himself occasioned, for the law says to him in effect “this is your own act, and therefore you are damnified.” The tax could have been collected, but the government withheld action at the specific request of plaintiff. The plaintiff is now stopped and should not b permitted to raise the defense of statute of limitations.
Posted on: Wed, 06 Aug 2014 01:17:17 +0000
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