Commercial and Taxation Laws › Taxation Law › Local Taxation (RA 7160, as amended) › Assessment and Collection of Local Taxes
b. Prescriptive Period
Suspension of Prescriptive Period under the Katarungang Pambarangay
While a dispute is undergoing mediation, conciliation, or arbitration before the barangay, the prescriptive periods for offenses and causes of action under existing laws are interrupted upon the filing of the complaint with the punong barangay1.
This prescriptive period resumes upon receipt by the complainant of the complaint, the certificate of repudiation, or the certification to file action issued by the lupon or pangkat secretary1. However, such interruption shall not exceed sixty (60) days from the filing of the complaint with the punong barangay1.
Authorities
- RA 7160, Sec. 410