Practice question
A proper 2026 VAT refund application receives no Commissioner action within the statutory 90-day period. What judicial route does Section 112(C) provide?
- The claim is automatically paid without review
- The taxpayer must wait indefinitely
- A new 90-day period automatically begins
- Appeal to the CTA within 30 days after expiration of the 90-day period
- Only a complaint to a barangay is available
Legal references
- NIRC Section 112(C), as amended by RA 12066, Section 9: https://lawphil.net/statutes/repacts/ra2024/ra_12066_2024.html
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