Practice question
Which court ordinarily reviews a final adverse CIR assessment decision under Section228?
- The Court of Tax Appeals
- The barangay conciliation panel
- A private arbitration club automatically
- Only the municipal assessor
- The local civil registrar
Legal references
- NIRC Section228: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html decision-based CTA remedy.
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