RR 8-2025: Stricter framework for requests for reconsideration of denied refund claims



On Feb. 27, 2025, the Bureau of Internal Revenue issued Revenue Regulations 8-2025, to streamline the procedure for handling requests for reconsideration of fully or partially denied claims for refund of creditable input taxes under Section 112(A) and (B) of the Tax Code; and excise tax paid on petroleum products under Section 135-A of the Tax Code.



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