Practice question
Which forms of administrative protest does Section 228 recognize?
- Only a public petition on social media
- Only a criminal complaint against the auditor
- Only an application for a business permit
- A request for reconsideration or reinvestigation
- Only an oral statement to a bank teller
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.