Which of the following government bodies, in which a decision on the protested
assessment is reviewed, is a quasi-judicial body?
Court of Appeals, reviewing a decision on questions of facts by the Court of Tax Appeals.
Bureau of Internal Revenue, reviewing an assessment made.
Supreme Court, reviewing a decision on questions of facts by the Court of Appeals.
Court of Tax Appeals, reviewing a decision of the Bureau of Internal Revenue.
Which of the following statements is wrong?
An assessment which is not protested and appealed to the Court of Tax Appeals becomes final,
executory and demandable.
The proceedings in the Court of Tax Appeals is a judicial proceeding.
The proceedings on the protest in the Bureau of Internal Revenue is an administrative
proceedings.
The proceeding in the Court of Tax Appeals is a quasi-judicial proceeding.
Date the national internal revenue tax was erroneously paid – January 5, 1998; Date a
claim for refund was filed with the Bureau of Internal revenue – February 6, 1999; Date
decision of denial by the Bureau of Internal Revenue was received _ October 28, 1999.
Last day to appeal to the Court of Tax Appeals:
November 27, 1999.
December 27, 1999.
January 5, 2000.
February 6, 2000.
