Practice question
The properly reckoned 180-day period expires without action on a valid protest. The taxpayer argues that silence automatically grants the protest and cancels the tax. What is correct?
- Silence conclusively grants every protest
- Silence necessarily creates a criminal acquittal
- Silence eliminates the CTA’s jurisdiction forever
- Inaction activates the available procedural options; it is not an automatic merits ruling cancelling the assessment
- The taxpayer must restart the audit from incorporation
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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