Practice question
The CIR personally issues a final denial. The taxpayer files a motion asking the CIR to reconsider that denial and assumes the CTA appeal period automatically stops. What does RR 18-2013 provide?
- Every such motion restarts a fresh 180 days
- The motion automatically cancels the denial
- A taxpayer can extend the CTA deadline indefinitely
- A motion always transfers jurisdiction to the mayor
- A motion for reconsideration of the CIR’s denial does not toll the thirty-day CTA appeal period
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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