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Philippine Bar review · Question

Practice question: Tax Refund and Tax Credit

Essay Medium

Practice question

Does low-risk classification or administrative silence automatically establish a VAT refund claim? Explain under the current framework.

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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