Practice question
A taxpayer validly elects the inaction remedy and files its CTA petition within the required window. While that case remains pending, the CIR issues a later denial. The taxpayer claims this grants a second independent appeal route for the identical dispute and that both options remain freely cumulative. Which is correct?
- The inaction and waiting options are mutually exclusive; the later denial does not automatically create a second cumulative election
- The taxpayer may pursue unlimited duplicate cases as of right
- Each collection letter creates a new independent action
- The first timely petition disappears automatically
- Mutual exclusivity applies only if the taxpayer loses
Legal references
- RR18-2013 Section3.1.4: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/10/67487 administrative appeal limits and mutually exclusive remedies.
- Mannasoft v CIR GR244202 July10,2023 MAIN: https://lawphil.net/judjuris/juri2023/jul2023/gr_244202_2023.html MAIN warrant and election to await final decision.
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