Practice question
Under RR 22-2020, the Discussion of Discrepancy must not extend beyond what period?
- One year from audit selection
- Sixty days from a later FAN
- Thirty days from receipt of the NOD
- Five years from filing the return
- An unlimited period chosen by the examiner
Legal references
- https://bir-cdn.bir.gov.ph/BIR/pdf/RMO%20No.%201-2026.pdf — RMO 1-2026, section IX(B)–(C), page 12
- https://www.bir.gov.ph/2020-Revenue-Regulations — official RR 22-2020 listing; section 2 amending RR 12-1999 section 3.1.1
Answer this question in flashcards to review your response and continue practicing.