Practice question
A taxpayer seeks a covered general refund but files no claim with the CIR and immediately sues for recovery. No statutory exception applies. Is the prior-claim requirement satisfied?
- Yes, every complaint is automatically a prior administrative claim
- Yes, the CIR never has a role
- Yes, only payment matters
- Yes, any private demand letter is sufficient
- No; Section 229 requires the claim to have been duly filed with the CIR before the suit
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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