Practice question
A taxpayer validly protests, elects to await an actual decision after 180 days of silence, and receives the CIR’s final denial months later. It appeals to the CTA fifteen days after receiving that denial. The BIR argues that the earlier inaction window was the only possible remedy. Which rule applies?
- Every lapse of 180 days makes the assessment final automatically
- The later denial can never be appealed
- Lascona permits the elected wait-for-decision route, and the appeal is within thirty days from receipt
- The taxpayer needed to file both alternatives simultaneously
- The taxpayer has no remedy because it previously submitted evidence
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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