Practice question
A taxpayer files reinvestigation and timely submits all required supporting documents twenty days later. Under the RR 18-2013 rule for that original protest, from which event should the 180-day clock be reckoned?
- The original audit-selection date
- The actual timely submission of the required documents
- The taxpayer’s business registration date
- The date the examiner next takes leave
- The date a mayor receives a courtesy copy
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
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