Answer: B 90 days

Explanation: The correct answer is B. The Federal Inland Revenue Service (Establishment) Act, 2007, provides that any excess withholding tax deducted must be refunded within 90 days from the date of the decision by the Service to process the refund. This ensures that taxpayers receive excess amounts deducted in a timely manner.

• Reasoning: The 90-day time frame ensures efficiency in handling withholding tax refunds and prevents unnecessary delays in refunding excess amounts to taxpayers. This provision helps in maintaining trust in the tax administration system.