Practice question
Under RR18-2013, may a taxpayer timely elevate a duly authorized representative’s adverse disputed-assessment decision to the Commissioner through the prescribed reconsideration route?
- Yes, within the prescribed thirty days and scope
- Never
- Only after waiting ten years
- Only by asking the same subordinate indefinitely
- Only if no decision exists
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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