Practice question
A taxpayer requests reinvestigation and has all relevant documents ready. It plans to wait beyond sixty days from protest filing solely because the BIR has not sent another reminder. No extension or special rule applies. Is the reminder necessary to start the statutory period?
- Yes, only a reminder starts it
- Yes, all deadlines await personal interviews
- Yes, the taxpayer can choose any year
- No; the stipulated deadline runs from filing the protest
- Yes, if the taxpayer prefers reconsideration later
Legal references
- NIRC Sections5–6,13 and228: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/2/3896
- Level Up v. CIR, GR272354, September29 2025, main decision: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/70267
- CIR v. CTA Third Division and Citysuper, GR239464, May10 2021, main decision: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/67428
- CIR v. Standard Insurance, GR259729, November17 2025, main decision: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/70327
Answer this question in flashcards to review your response and continue practicing.