Taxation, 2012 Bar — Question 54

MULTIPLE CHOICE

The submission of the required documents within sixty (60) days from the filing of the protest is available only where: a) The taxpayer previously filed a Motion for Reconsideration with the BIR official; b) The taxpayer previously filed a request for reconsideration with the BIR official; c) The taxpayer previously filed a request for reinvestigation with the BIR official; d) The taxpayer previously filed an extension to file a protest with the BIR official.

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