Practice question
A letter arrives within thirty days but states no protest nature, assessment date or legal basis. Does its receipt stamp alone establish a valid protest?
- No; timely receipt does not replace prescribed contents
- Yes, every stamped paper is valid
- Yes, no assessment identification is needed
- Yes, a blank page disputes all taxes
- Yes, contents are always optional
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.
Answer this question in flashcards to review your response and continue practicing.