Practice question
A Section 112(A) claim concerns qualifying zero-rated sales made during the first quarter of 2024. Assume no holiday or special extension issue. What date ordinarily closes the two-year administrative filing period?
- March 31, 2026
- January 1, 2024
- December 31, 2024
- March 31, 2034
- The claimant may select any year
Legal references
- NIRC Sections 106(B) and 112(A), read with subsequent amendments: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
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