Practice question
What is the ordinary period for administratively protesting a received FLD/FAN under section 228?
- Five days from receipt
- Fifteen days from return filing
- One year from audit selection
- Thirty days from receipt of the assessment
- An unlimited period
Legal references
- https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html — NIRC, section 228
- https://lawphil.net/judjuris/juri2016/nov2016/gr_215957_2016.html — CIR v. Fitness By Design, Inc., G.R. No. 215957, November 9, 2016
- https://lawphil.net/judjuris/juri2018/oct2018/gr_201398-99_2018.html — CIR v. Avon Products Manufacturing, Inc., G.R. Nos. 201398-99 and 201418-19, October 3, 2018
- https://bir-cdn.bir.gov.ph/BIR/pdf/RMO%20No.%201-2026.pdf — RMO 1-2026, section IX(C), page 12
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