What is the proper remedy when a taxpayer challenges an adverse CIR ruling interpreting a provision of the NIRC?

• A. File a written and sworn request for review with the Secretary of Finance within thirty days from receipt of the ruling.
• B. File a petition for certiorari with the Court of Appeals.
• C. Await a new ruling from the CIR after a second audit.
• D. File a civil action directly in the Regional Trial Court.

Answer: (A)

When challenging a CIR ruling that interprets the NIRC, the first step is to use the administrative remedy provided by law. The taxpayer must file a written and sworn request for review with the Secretary of Finance within thirty days from receipt of the ruling. This mechanism exists to give the executive branch a timely opportunity to reconsider the decision and to have the positions and facts clarified under oath. Exhausting this administrative review is usually required before pursuing court action, and only if the Secretary denies or sustains the ruling can the matter move to the courts for further review. Options that skip this administrative step—such as direct civil actions in court or jumping straight to the Court of Appeals—do not align with the prescribed remedy sequence. Waiting for another audit also does not constitute a remedy.