Practice question
A duly authorized representative timely files a complete protest. It is rejected solely because the owner did not personally deliver it. Which is correct?
- The regulation recognizes protest by an authorized representative
- Only the owner may ever file
- Representation eliminates deadlines
- The representative becomes the taxpayer
- Only BIR employees may represent taxpayers
Legal references
- NIRC Section228: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
- RR18-2013 Section3.1.4: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/10/67487 required contents of timely protest.
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