Practice question
What must a CIR decision denying a current Section 204(C) refund claim state?
- Only the signature
- The legal and factual bases for denial
- Only the taxpayer’s address
- Only the weather
- Nothing in writing
Legal references
- RA11976, Sections31-32, current NIRC204(C) and229: https://lawphil.net/statutes/repacts/ra2024/ra_11976_2024.html
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