Practice question
A taxpayer claims that a FAN reinvestigation’s sixty-day document period is a universal response period for every BIR notice. Explain the error.
Legal references
- https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html — NIRC, section 228
- https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/10/67487 — RR 18-2013, section 3.1.4, disputed assessments
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