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Philippine Bar review · Question

Practice question: Administrative vs. Judicial Claim for Refund

Multiple Choice Medium

Practice question

A claimant files a written claim, then completes the supporting documents later. It counts the CIR’s 180-day period from the earlier incomplete submission. Which is correct?
  1. Every letter starts the period regardless of completeness
  2. The date of payment starts the 180 days
  3. The CIR has unlimited time
  4. The processing period runs from submission of complete supporting documents
  5. The claimant may choose any date

Legal references

  • RA11976, Sections31-32, current NIRC204(C) and229: https://lawphil.net/statutes/repacts/ra2024/ra_11976_2024.html

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