Practice question
A taxpayer timely requests reinvestigation and submits all relevant supporting documents forty days after filing the protest. No other defect exists. Is submission outside the ordinary sixty-day period?
- Yes, supporting evidence is always due in one day
- Yes, evidence is forbidden after the protest date
- Yes, only the examiner may submit documents
- No, forty days is within sixty days
- No, because document submission has no time limit
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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