Practice question
Outline the current administrative and CTA sequence for an actual denial of a VAT refund claim filed in 2026.
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
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