- Republic Act No. 11976, known as the “Ease of Paying Taxes (EOPT) Act,” was signed into law on 22 January 2024 in the Philippines
- The EOPT Act includes amendments to the National Internal Revenue Code of 1997, impacting taxpayers and stakeholders in terms of tax refunds and other cases
- One significant amendment is on Section 112 (C) of the Tax Code, allowing taxpayers to appeal to the Court of Tax Appeal within 30 days after the lapse of 90 days from the submission of documents for tax refunds
- The EOPT Act restores the taxpayer’s right to appeal to the CTA within 30 days from the CIR inaction, bringing back the “San Roque Doctrine” which emphasizes compliance with the waiting period
- Taxpayers can now file an appeal within 30 days from the lapse of the 90-day period for the CIR to act on the claim for refund
Source: grantthornton.com.ph
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
