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Philippine Bar review · Question

Practice question: Formal Letter of Demand; Final Assessment Notice

Multiple Choice Easy

Practice question

Which administrative remedies does section 228 identify for protesting an assessment?
  1. Only an oral objection to a bank
  2. Only a political petition
  3. Only a request to the property assessor
  4. Only an appeal to COMELEC
  5. A request for reconsideration or reinvestigation

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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