Practice question
In a covered 2026 refund-denial reconsideration, a taxpayer submits invoices never included in the original application and seeks factual reappreciation, without an allowable legal issue under RR 8-2025. It says reconsideration automatically reopens evidence. Which is correct under the regulation?
- Every new invoice must be accepted without limitation
- Every request restarts the original claim period
- The taxpayer may always obtain unlimited factual rehearings
- The regulation limits reconsideration to legal issues and previously submitted pertinent documents, excluding the stated new-evidence approach
- The regulation abolishes all CTA review
Legal references
- BIR RR 8-2025, VAT refund denial reconsideration requirements: https://bir-cdn.bir.gov.ph/BIR/pdf/RR%208-2025.pdf
- RA 12066, Sections 6-9, amended NIRC Sections 106, 108, 109 and 112(C): https://lawphil.net/statutes/repacts/ra2024/ra_12066_2024.html
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