Practice question
Two corporations receive separate assessments. One timely protests only its own notice. The other files nothing and relies solely on corporate affiliation. No agency or consolidation exists. Which is correct?
- The first letter does not automatically protest the second corporation’s assessment
- Affiliation merges every filing
- One letter necessarily contests every related company’s taxes
- Absence of agency is immaterial
- A common accountant indefinitely stops time
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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