Practice question
Under current NIRC Section 204(C), what is the ordinary period to file the written administrative claim for credit or refund of the covered tax or penalty?
- Thirty years from incorporation
- Two years after payment of the tax or penalty
- One hundred eighty years
- Whenever the taxpayer prefers
- Only before any tax has been paid
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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