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Philippine Bar review · Question

Practice question: Effect of Failure to Appeal

Essay Hard

Practice question

Distinguish a direct CTA appeal from a representative’s denial and the prescribed administrative reconsideration elevation to the CIR.

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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