Practice question
Under RR 8-2025, what is the permitted subject of a request for reconsideration of a covered VAT refund denial?
- Any entirely new factual investigation
- Only private settlement prices
- Every new document the taxpayer later finds
- Only the examiner’s personal preferences
- Questions of law, under the regulation’s stated limits
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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