Practice question
What event starts the CIR’s 180-day processing period for a current general erroneous-tax refund claim?
- An informal telephone inquiry
- The original incorporation date
- Submission of complete supporting documents
- A shareholder meeting
- The first business sale
Legal references
- RA11976, Sections31-32, current NIRC204(C) and229: https://lawphil.net/statutes/repacts/ra2024/ra_11976_2024.html
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