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Question

Taxpayer's Remedies: Judicial

Alex is a taxpayer who believes that the assessment issued by the Bureau of Internal Revenue (BIR) is unjust and erroneous. Unhappy with the assessment, Alex wants to challenge it in court. In this scenario, consider the following situations:

1. Alex filed a protest before the BIR, but the protest was denied by the Commissioner of Internal Revenue.
2. Alex received a Notice of Final Assessment from the BIR, which stated that he has 30 days to file an appeal before the Court of Tax Appeals (CTA).
3. Alex filed an appeal before the CTA within the prescribed period, but he failed to pay the assessed amount.

Given these situations, discuss the available judicial remedies that Alex can pursue to challenge the assessment issued by the BIR. Identify the appropriate legal provisions or rules that govern each remedy.

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Answer