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Philippine Bar review · Question

Practice question: Submission of Supporting Documents by Taxpayer

Multiple Choice Easy Jurisprudence

Practice question

From what event is the sixty-day document period for a reinvestigation protest ordinarily counted?
  1. The taxpayer’s birth
  2. Filing the letter of protest
  3. The mayor’s inauguration
  4. The end of the next decade
  5. Receipt of a later court judgment

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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