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Philippine Bar review · Question

Practice question: Period to Act Upon or Decide

Multiple Choice Easy Jurisprudence

Practice question

For an original request for reconsideration before the CIR’s duly authorized representative under RR 18-2013, from what event is the 180-day period counted?
  1. A future auction
  2. The taxpayer’s incorporation
  3. Submission of documents that are not required for reconsideration
  4. Filing the protest
  5. The next election

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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