Practice question
After a proper request for reconsideration of a current VAT refund denial, what decision period is provided for the Commissioner?
- 60 days
- 90 days
- 15 days
- 120 days
- No deadline
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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