Practice question
Explain why the two-year administrative-claim limitation and the 30-day CTA appeal period from an actual denial are not interchangeable under the post-EOPT ordinary refund framework.
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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