Practice question
For an ordinary internal-revenue refund claim governed by Section 229, to whom is the written administrative claim filed?
- The Commissioner of Internal Revenue
- The local barangay captain
- The Supreme Court as the first administrative office
- A private accountant as final approving officer
- The bank manager as adjudicator
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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