Practice question
A taxpayer elects judicial appeal from assessment-protest inaction but files beyond that option’s allowed period. After dismissal it tries to restart by awaiting a later CIR decision as though it had never elected the first remedy. No exception applies. Which principle controls?
- The inaction and waiting options are mutually exclusive; the failed election cannot automatically be repaired by switching to the other
- Every late petition creates a fresh period
- Both options may always be used successively
- A dismissal automatically grants a refund
- The taxpayer may disregard every deadline
Legal references
- BIR RR18-2013, official digest, administrative elevation and finality: https://bir-cdn.bir.gov.ph/BIR/pdf/79052rr13_18.pdf
- CIR v. Avon Products Manufacturing, Inc., G.R. Nos. 201398-99 and 201418-19, October 3, 2018, main decision, mutually exclusive assessment remedies: https://lawphil.net/judjuris/juri2018/oct2018/gr_201398-99_2018.html
- Lascona Land Co., Inc. v. CIR, G.R. No. 171251, March 5, 2012, main decision: https://lawphil.net/judjuris/juri2012/mar2012/gr_171251_2012.html
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