Practice question
The CIR has not decided a properly instituted disputed-assessment protest after the applicable 180-day period. The taxpayer elects to await the final decision rather than appeal inaction. Does the waiting choice alone make the assessment final under Lascona?
- Yes, all waiting is prohibited
- Yes, the only remedy is immediate appeal of inaction
- Yes, even before any decision exists
- Yes, if the tax amount is large
- No; Lascona recognizes that waiting option, with timely appeal required upon receipt of the eventual final decision
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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