Practice question
A VAT refund application filed in 2026 is fully or partially denied. Within what period from receipt must the taxpayer file the prescribed request for reconsideration?
- 30 days without any reconsideration
- 15 days
- 90 days
- Two years after denial
- An unlimited period
Legal references
- NIRC Section 112(C), as amended by RA 12066, Section 9: https://lawphil.net/statutes/repacts/ra2024/ra_12066_2024.html
- RR 8-2025 (claims filed on or after April 1, 2025): https://bir-cdn.bir.gov.ph/BIR/pdf/RR%208-2025.pdf
Answer this question in flashcards to review your response and continue practicing.