Practice question
A taxpayer validly protests and chooses to await the actual decision after the 180-day period lapses. The CIR later issues a denial. The BIR argues the assessment necessarily became final solely because no inaction appeal was filed during the earlier thirty-day window. Under Lascona, which is correct?
- The BIR is always correct whenever 180 days pass
- The taxpayer must pay a penalty for awaiting a decision in every case
- The taxpayer retains the alternative of appealing the actual denial within thirty days from receipt, subject to the governing procedural requirements
- The taxpayer has unlimited time after receiving the denial
- The denial can be ignored forever
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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