Practice question
An effective first protest is followed by several identical reminders. The taxpayer argues that each reminder renews the decision and court-appeal timetable. Explain China Banking’s response, assuming no distinct new assessment or exceptional circumstance.
Legal references
- China Banking v City Treasurer GR204117 July1,2015 MAIN: https://lawphil.net/judjuris/juri2015/jul2015/gr_204117_2015.html MAIN original sufficient letter and later reiteration.
Answer this question in flashcards to review your response and continue practicing.