Practice question
A timely protest labels three issues disputed but supplies no supporting facts or legal bases for one. Assume the RR18-2013 issue-specific rule applies without exception. What follows for that issue?
- It is treated as undisputed
- Its label guarantees review
- It is decided for the taxpayer automatically
- Its amount transfers to another company
- Every properly supported issue necessarily fails
Legal references
- RR18-2013 Section3.1.4: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/10/67487 partial protests and undisputed issues.
- CIR v Standard Insurance GR259729 November17,2025 MAIN: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/70327 MAIN void audit and collection prescription.
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