If the BIR does not act after 180 days, which remedy involves filing an appeal with the CTA within 30 days after the lapse of 180 days?

If the BIR does not act after 180 days, which remedy involves filing an appeal with the CTA within 30 days after the lapse of 180 days?

• A. File an administrative protest.
• B. File an appeal before the CTA within 30 days after lapse of 180 days.
• C. File a new protest.
• D. Wait for a new decision.

Answer: (B)

When you file a protest with the BIR and the agency does not act within 180 days, the protest is treated as denied. The next step is to bring the matter to the Court of Tax Appeals, and you must do so within 30 days after the lapse of those 180 days. This creates a timely path to impartial review even when the agency is silent, by shifting the case to the CTA for a formal resolution. In this situation, the appeal to the CTA within that 30‑day window is the proper remedy because it directly seeks judicial review of the deemed denial. The administrative protest path was the first step, but it is not the remedy after the BIR has effectively denied the protest by silence. Filing a new protest would just restart the administrative process with the BIR, which has already failed to act, and waiting for a new decision isn’t appropriate since the 180 days have passed and the deemed denial triggers the right to CTA review.

When you file a protest with the BIR and the agency does not act within 180 days, the protest is treated as denied. The next step is to bring the matter to the Court of Tax Appeals, and you must do so within 30 days after the lapse of those 180 days. This creates a timely path to impartial review even when the agency is silent, by shifting the case to the CTA for a formal resolution.

In this situation, the appeal to the CTA within that 30‑day window is the proper remedy because it directly seeks judicial review of the deemed denial. The administrative protest path was the first step, but it is not the remedy after the BIR has effectively denied the protest by silence. Filing a new protest would just restart the administrative process with the BIR, which has already failed to act, and waiting for a new decision isn’t appropriate since the 180 days have passed and the deemed denial triggers the right to CTA review.