Practice question
Under RR 8-2025, explain the legal-issue and documentary limits on reconsideration of a covered VAT refund denial. Distinguish this request from an unrestricted new factual application.
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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