Can the BIR rely on defective waivers to extend its prescriptive period for tax assessments? | G.R. No. 249241-42
In this case, the Bureau of Internal Revenue (BIR) issued a final tax deficiency assessment against a corporation based on two executed waivers meant to extend the legal prescriptive period. The corporation protested, arguing the waivers were void due to structural defects, including missing tax amounts, an unauthorized corporate signature, and the lack of the Commissioner’s signature. The Supreme Court ruled that because the BIR failed in its mandatory duty to ensure strict legal compliance before accepting the waivers, the extensions were void, the assessments had prescribed, and the doctrine of estoppel could not save the BIR’s inaction.





