Practice question
When the valid appeal rule uses receipt of the adverse final CIR decision, is the printed issuance date necessarily the same starting event?
- Yes, even if never served
- Only the letter’s font matters
- No; the prescribed receipt event must be established
- Only the year matters
- The taxpayer chooses any date
Legal references
- NIRC Sections 204, 228 and 253, read with EOPT amendments: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
- BIR RR18-2013, official digest, administrative elevation and finality: https://bir-cdn.bir.gov.ph/BIR/pdf/79052rr13_18.pdf
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