Practice question
The CIR takes no action on a properly documented ordinary Section 204(C) claim within 180 days after submission of complete documents. Under amended Section 229, what remedy does the taxpayer have?
- Treat every peso claimed as automatically awarded in cash.
- File only with the mayor.
- Wait indefinitely because inaction cannot be appealed.
- Start a new full 180-day period by doing nothing.
- Appeal the statutory inaction to the CTA within the prescribed 30-day period.
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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