Practice question
A taxpayer files a reinvestigation request on the forty-fifth day after valid receipt of the FAN. No extension, service defect or other exception applies. It argues that the sixty-day supporting-document period makes the protest timely. Is that correct?
- No; the thirty-day protest deadline is separate from the sixty-day evidence-submission period
- Yes, every protest may wait sixty days
- Yes, evidence rules abolish the protest deadline
- Yes, all periods are optional
- No, because reinvestigation is never allowed
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
- Level Up v. CIR, GR272354, September29 2025, main decision: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/70267
Answer this question in flashcards to review your response and continue practicing.