Practice question
A taxpayer receives a representative’s adverse decision and timely sends the CIR a request expressly seeking a new evidentiary reinvestigation, not the permitted reconsideration. It claims any request automatically qualifies as the administrative alternative. What does RR18-2013 require?
- Every new-evidence request is automatically valid elevation
- The administrative appeal is limited to reconsideration and issues raised in the representative’s decision; reinvestigation is not allowed
- No written request is needed
- The taxpayer may add every unrelated year
- Only a personal phone call is required
Legal references
- BIR RR18-2013, official digest, administrative elevation and finality: https://bir-cdn.bir.gov.ph/BIR/pdf/79052rr13_18.pdf
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