2010 – 2015 TAXATION BAR EXAM QUESTIONS ON TAX REMEDIES The Commissioner of Internal Revenue issued a BIR ruling to the effect that the transaction…

The question

2010 – 2015 TAXATION BAR EXAM QUESTIONS ON TAX REMEDIES 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? (2012 Bar Question)

1. A.File a petition for review with the Court of Tax Appeals within thirty (30) days from receipt thereof;
2. B.File a motion for reconsideration with the Commissioner of Internal Revenue;
3. C.File an appeal to the Secretary of Finance within thirty (30) days from receipt thereof;
4. D.File an appeal to the Secretary of Justice within thirty (30) days from receipt thereof.

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