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Philippine Bar review · Question

Practice question: Administrative vs. Judicial Claim for Refund

Multiple Choice Easy

Practice question

For a refund application governed by amended Section 204(C), what decision period runs from submission of complete supporting documents?
  1. 15 days
  2. 30 days
  3. 180 days
  4. An unlimited period
  5. Five years

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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