Practice question
A taxpayer files a proper original reconsideration protest with the duly authorized representative on day zero, relying entirely on existing records. It sends no new evidence because none is needed. Should an automatic extra sixty days be added before starting the 180-day clock?
- No, the relevant clock runs from filing the reconsideration protest
- Yes, every protest receives a mandatory sixty-day waiting period
- Yes, the clock never begins without new evidence
- Yes, all clocks start only when the taxpayer asks for a refund
- Yes, only the mayor can start the clock
Legal references
- https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html — NIRC, section 228
- https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/10/67487 — RR 18-2013, section 3.1.4, disputed assessments
- https://lawphil.net/judjuris/juri2012/mar2012/gr_171251_2012.html — Lascona Land Co., Inc. v. CIR, G.R. No. 171251, March 5, 2012
- https://lawphil.net/judjuris/juri2023/jul2023/gr_244202_2023.html — Mannasoft Technology Corporation v. CIR, G.R. No. 244202, July 10, 2023
Answer this question in flashcards to review your response and continue practicing.