Practice question
What is the ordinary period for a taxpayer to appeal a valid adverse final CIR decision on a disputed assessment to the CTA?
- Thirty days from receipt of the decision
- Ten years from filing the return
- An unlimited period
- Sixty days from a new accountant's appointment
- One hundred eighty days after every 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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