Practice question
A taxpayer files no valid administrative protest, then invokes a direct CTA petition merely to obtain the ordinary review that the missed protest would have initiated. The assessment and receipt are stipulated valid, and no exception applies. Which answer follows Citysuper?
- The CTA always cures every administrative omission
- The taxpayer has not validly pursued the required administrative contest and cannot use that ordinary direct petition as a substitute
- All tax disputes are purely criminal
- Any court filing retroactively creates a protest
- The assessment is automatically cancelled
Legal references
- NIRC Sections5–6,13 and228: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/2/3896
- CIR v. CTA Third Division and Citysuper, GR239464, May10 2021, main decision: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/67428
- CIR v. Elric Auxiliary Services, GR226945, February19 2026, main decision: https://lawphil.net/judjuris/juri2026/feb2026/gr_226945_2026.html
- CIR v. Standard Insurance, GR259729, November17 2025, main decision: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/70327
Answer this question in flashcards to review your response and continue practicing.