Practice question
A current VAT refund denial cites no legal or factual basis and merely says rejected. Which obligation does amended Section 112(C) impose?
- No explanation is required
- The Commissioner must communicate the legal and factual bases, including deficiencies, in writing within the statutory period
- Only oral notice to any friend is needed
- The taxpayer must invent the grounds
- A denial automatically establishes criminal guilt
Legal references
- RA 12066, Sections 6-9, amended NIRC Sections 106, 108, 109 and 112(C): https://lawphil.net/statutes/repacts/ra2024/ra_12066_2024.html
- BIR RR 8-2025, VAT refund denial reconsideration requirements: https://bir-cdn.bir.gov.ph/BIR/pdf/RR%208-2025.pdf
Answer this question in flashcards to review your response and continue practicing.