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Philippine Bar review · Question

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

Multiple Choice Easy

Practice question

Under EOPT-amended Section 204(C), from what event does the CIR's 180-day processing and decision period run?
  1. The officer's appointment
  2. The taxpayer's incorporation
  3. Submission of complete documents supporting the application
  4. Any newspaper announcement
  5. The next election

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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