Prescriptive rules in general
Under the Tax Code, the assessment and thecollection by the government of tax due andpayable must be made within the prescribedperiod; otherwise, the right of the government tocollect will be barred.
Prescription is a matter of defense, and it must beproved or established by the party (taxpayer)relying upon it.
Sections 203 and 222 refer to a tax the basis bywhich is required by law to be reported in a taxreturn, like for example an income tax or salestax. If no return is required by law to be filed, theprescriptive periods provided therein are notapplicable.