Practice question
What does a request for reconsideration principally ask the BIR to do?
- Conduct a new trial with a jury
- Assess only real property taxes
- Reevaluate the assessment on existing records without needing additional evidence
- Automatically forgive every tax
- Transfer the case to COMELEC
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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