Practice question
A taxpayer's post-EOPT ordinary non-VAT refund claim is denied in full. Under amended Section 229, what period ordinarily applies to a CTA appeal from receipt of that denial?
- One year
- Two years after denial
- 180 days after denial
- 30 days
- No appeal is authorized
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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