Practice question
A taxpayer files a covered general refund claim in 2025 with complete documents. On day 20, without any full or partial denial and before expiry of the 180-day action period, it sues solely because old cases allowed near-simultaneous filing before the former two-year judicial deadline. No exception applies. What is correct under the EOPT-amended text?
- Old procedure controls all future claims despite amendment
- Every administrative filing automatically permits immediate suit
- The suit disregards the current requirement of a denial or lapse of the 180-day action period
- The refund is automatically granted on day 20
- All refunds now use the VAT ninety-day period
Legal references
- RA11976 Sections31–32, amending NIRC204(C) and229: https://lawphil.net/statutes/repacts/ra2024/ra_11976_2024.html
- BIR RR5-2024, EOPT refund implementation: https://bir-cdn.bir.gov.ph/BIR/pdf/RR%205-2024%20(final).pdf
- RA9282, CTA appeal period: https://lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html
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