Practice question
A taxpayer submits its complete relevant annexes with the formal protest. Explain their procedural significance without assuming a mandatory wait until the evidence deadline.
Legal references
- CIR v. First Express Pawnshop Company, Inc., G.R. Nos. 172045-46, June 16, 2009, main decision, relevant supporting documents: https://lawphil.net/judjuris/juri2009/jun2009/gr_172045_2009.html
- NIRC, Sections 6 and 228: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
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