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Philippine Bar review · Question

Practice question: Administrative vs. Judicial Claim for Refund

Multiple Choice Easy

Practice question

Under the post-EOPT Sections 204(C) and 229 framework, which court hears the specified appeal from denial or statutory inaction?
  1. The barangay council
  2. The Court of Tax Appeals
  3. Every foreign court chosen by the claimant
  4. The local assessor
  5. The Professional Regulation Commission

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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