Practice question
After 180 days of inaction on a valid protest, a taxpayer chooses the inaction remedy and files a proper CTA petition twenty days after the period expires. Is the filing outside the ordinary thirty-day inaction-appeal window?
- Yes, the window is only three days
- Yes, no CTA remedy exists for inaction
- Yes, all inaction appeals require waiting one more year
- No, twenty days is within thirty days after expiry
- No, because filing deadlines never apply
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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