Practice question
Which issues may the CIR entertain in that administrative appeal under RR18-2013?
- Only issues raised in the authorized representative’s decision
- Every unrelated future tax year automatically
- Any issue concerning any other taxpayer
- Only the taxpayer’s unrelated private contracts
- No issue at all despite a proper appeal
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.
Answer this question in flashcards to review your response and continue practicing.