Taxation, 2012 Bar — Question 45

MULTIPLE CHOICE

The Commissioner of Internal Revenue issued a BIR ruling to the effect that the transaction is liable to income tax and value added tax. Upon receipt of the ruling, a taxpayer does not agree thereto. What is his proper remedy? a) File a petition for review with the Court of Tax Appeals within thirty (30) days from receipt thereof; b) File a motion for reconsideration with the Commissioner of Internal Revenue; c) File an appeal to the Secretary of Finance within thirty (30) days from receipt thereof; d) File an appeal to the Secretary of Justice within thirty (30) days from receipt thereof.

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