Practice question
What form of administrative elevation does RR18-2013 exclude after the representative’s adverse decision?
- Every reconsideration
- A request for reinvestigation in administrative appeal
- A timely CTA petition
- A lawful existing-record reconsideration to the CIR
- Every written argument
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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