Practice question
Under the current Section 112(C), what period is provided for the Commissioner to act on a proper VAT refund claim from the prescribed submission of supporting invoices and documents?
- 90 days
- 120 days in every current case
- 15 years
- One day
- No period
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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