Practice question
A taxpayer sends a document requesting more time but does not validly contest the FAN within the required protest period. Can merely promising future documents replace a valid protest?
- Yes, a promise is always a protest
- Yes, the sixty-day document period replaces the protest requirement
- Yes, documents alone automatically cancel every assessment
- Yes, any letter creates unlimited time
- No; timely valid protest and the applicable evidence-submission requirements are distinct
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.