Practice question
A properly documented ordinary refund claim reaches the end of the 180-day decision period without action. Does this automatically establish refund entitlement on the merits? State the procedural consequence under amended Section 229.
Legal references
- NIRC Sections204(C) and229, as amended by RA11976 Sections31–32; https://lawphil.net/statutes/repacts/ra2024/ra_11976_2024.html
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