Taxation, 2011 Bar — Question 36
← TaxationMULTIPLE CHOICE
Spanflex Int'l Inc. received a notice of assessment from the BIR. It seasonably filed a protest with all the necessary supporting documents but the BIR failed to act on the protest. Thirty days from the lapse of 180 days from the filing of its protest, Spanflex still has not elevated the matter to the CTA. What remedy, if any, can Spanflex take? (A) It may file a motion to admit appeal if it could prove that its failure to appeal was due to the negligence of counsel. (B) It may no longer appeal since there is no BIR decision from which it could appeal. (C) It may wait for the final decision of the BIR on his protest and appeal it to the CTA within 30 days from receipt of such decision. (D) None. Its right to appeal to the CTA has prescribed.
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