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Philippine Bar review · Question

Practice question: Grounds, Requisites, and Period for Filing a Claim for Refund or Tax Credit Certificate

Essay Hard

Practice question

Explain the limits on using and converting a tax credit certificate under current Section 204(C).

Legal references

  • RA11976, Sections31-32, current NIRC204(C) and229: https://lawphil.net/statutes/repacts/ra2024/ra_11976_2024.html

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