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Section 228, NIRC. Using the same facts in the immediately preceding number, but assuming that the final decision on the disputed assessment was…

2012 Bar Exam · Taxation Law · Question 37 · Multiple choice

The question

Section 228, NIRC. Using the same facts in the immediately preceding number, but assuming that the final decision on the disputed assessment was received by the taxpayer on July 30, 2011, when is the last day for filing of the appeal to the CTA? (2012 Bar Question)

  1. A.August 30, 2011;
  2. B.September 30, 2011;
  3. C.December 30, 2011;
  4. D.January 30, 2012.

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