Which of the following is a listed instance under Sec. 223 of the NIRC when the running of the prescriptive period is suspended?

• A. When the CIR is prohibited from making the assessment, or beginning distraint or levy or a proceeding in court, and for sixty days thereafter.
• B. When the taxpayer files a protest within thirty days.
• C. When the taxpayer's address changes without notice.
• D. When the Warrant of Distrait or levy has been served and property located.

Answer: (A)

The running of the prescriptive period is paused whenever the tax authority is legally prohibited from acting. This includes situations where the Commissioner cannot make an assessment, or start distraint, levy, or a court proceeding, and then it stays paused for sixty days after that prohibition ends. This rule protects due process and ensures that procedural restrictions don’t unfairly shorten the time available to the tax authority to act.

This is why the listed instance is the best answer: it directly reflects the statutory trigger for suspension under Sec. 223. The other scenarios—a protest filed by the taxpayer, a change of address, or a distraint/levy action already served—are not specified as suspensions in this section, so they don’t meet the listed condition for pausing the prescriptive period.