24. Withholding of final VAT on sales to government VI. Tax remedies under the NIRC 1. Taxpayer’s remedies The Commissioner of Internal Revenue…

The question

24. Withholding of final VAT on sales to government VI. Tax remedies under the NIRC 1. Taxpayer’s 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)

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