Practice question
If a valid FAN has several issues and only some are protested, what is the RR18-2013 status of its undisputed portion?
- Final, executory and demandable
- Automatically cancelled
- Automatically a refund credit
- The auditor’s personal receivable
- Suspended forever
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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