Practice question
Does an actual denial received before180 days require the taxpayer to wait for the balance of the inaction period before appealing?
- No; the received decision has its own appeal trigger
- Yes, all decisions remain legally invisible until day180
- Yes, a decision is never appealable
- Yes, only silence permits review
- Yes, the taxpayer must wait indefinitely
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.