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Philippine Bar review · Question

Practice question: Tax Refund and Tax Credit

Essay Medium

Practice question

Distinguish an initial VAT refund denial from Commissioner inaction after the initial statutory period under CREATE MORE.

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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