Practice question
A protest is finally denied before the180-day period ends. Explain why the taxpayer cannot simply add180 plus thirty days to its original filing date.
Legal references
- RR18-2013 Section3.1.4: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/10/67487 original protests versus administrative appeals; decision and inaction triggers.
- Mannasoft v CIR GR244202 July10,2023 MAIN: https://lawphil.net/judjuris/juri2023/jul2023/gr_244202_2023.html MAIN final decision following election to await.
Answer this question in flashcards to review your response and continue practicing.