What are the two remedies available to the Taxpayer if the BIR does not act on the protested assessment after 180 days?

What are the two remedies available to the Taxpayer if the BIR does not act on the protested assessment after 180 days?

• A. File an appeal before the CTA within 30 days after lapse of 180 days.
• B. Wait for the decision and then appeal within 30 days of receipt.
• C. Both of the above options are available.
• D. No remedy is available until a new protest is filed.

Answer: (C)

When the BIR does not decide a protested assessment within 180 days, the protest is treated as denied by operation of law. The taxpayer then has two ways to challenge the ruling in court. First, the taxpayer may file a petition for review with the Court of Tax Appeals within 30 days after the 180-day period ends. This uses the deemed denial as the basis to bring the case directly to the CTA for judicial review. Second, if the BIR later issues a decision on the protest, the taxpayer can appeal that decision to the CTA within 30 days from the date of receipt of the decision. This path exists if the BIR does eventually act by issuing a formal decision. So both options are available depending on whether the BIR remains silent or eventually issues a decision.

When the BIR does not decide a protested assessment within 180 days, the protest is treated as denied by operation of law. The taxpayer then has two ways to challenge the ruling in court.

First, the taxpayer may file a petition for review with the Court of Tax Appeals within 30 days after the 180-day period ends. This uses the deemed denial as the basis to bring the case directly to the CTA for judicial review.

Second, if the BIR later issues a decision on the protest, the taxpayer can appeal that decision to the CTA within 30 days from the date of receipt of the decision. This path exists if the BIR does eventually act by issuing a formal decision.

So both options are available depending on whether the BIR remains silent or eventually issues a decision.