Taxation, 2012 Bar — Question 53
← TaxationMULTIPLE CHOICE
In case of full or partial denial of the written claim for refund or excess input tax directly attributable to zero-rated sales, or the failure on the part of the Commissioner to act on the application within 120 days from the date of submission of complete documents, an appeal must be filed with the CTA: a) Within thirty (30) days after filing the administrative claim with the BIR; b) Within sixty (60) days after filing the administrative claim with the BIR; c) Within one hundred twenty (120) days after filing the administrative claim with the BIR; d) Within thirty (30) days from the receipt of the decision denying the claim or after the expiration of the 120-day period.
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