Practice question
Does Lascona treat mere expiry of the assessment-protest 180-day action period as necessarily an actual formal CIR decision?
- Yes, inaction and a written decision are always identical
- Yes, the taxpayer can never await a decision
- No; it recognizes the alternative of awaiting the final decision on the disputed assessment
- No, because the protest is automatically granted
- Yes, every tax is cancelled after 180 days
Legal references
- NIRC Sections204,228 and229: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/2/3896
- Lascona Land v. CIR, GR171251, March5 2012, main decision: https://lawphil.net/judjuris/juri2012/mar2012/gr_171251_2012.html
- RA9282 amending RA1125, CTA appeal provisions: https://lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html
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