VAT Refund (Section 112) v. Tax Refund (Section 229) NIRC

VAT Refund (Sec 112 NIRC) Within 2 years to file admin claim only

Close of taxable quarter where the sale was made

120 days from the filing of admin claim for CIR to decide (Mandatory) [Pilipinas Total Gas v. CIR]

File an administrative claim with BIR office of registration (RDO) or Large Taxpayer service (LTS) or Large Taxpayer District Office (LTDO)

REQUIRED: Submission of complete documents upon filing [Hedcor v. CIR]

30 days from date of receipt of decision or lapse of 120-day to elevate to CTA Division

Inaction by CIR within 120 days = DENIAL

MR w/in 15 days to CTA Div. Upon denial, elevate to En banc w/in 15 days

Ø CTA will review the whole case and trial de novo. Ø BIR loses jurisdiction

CTA Division

Denial by CIR

Appeal within 15 days

CTA En banc

Supreme Court

Ø Claims not initially substantiated by documents will be dismissed by CTA

Tax Refund / Tax Credit (Sec 229 NIRC) Within 2 years to file administrative and judicial remedies. Otherwise, claim prescribes . 120-day for CIR to decide is NOT REQUIRED

Within 30 days from receipt of denial and within 2-yr prescriptive period, appeal to CTA

MR w/in 15 days to CTA Div. Upon denial, elevate to En banc w/in 15 days

Appeal within 15 days

Inaction by CIR and 2 years is about to expire Date of Payment of the tax or penalty

Appeal to CTA Division

File a written claim to CIR

GR: Claim in writing XPN: Overpayment shall be considered as a written claim

Denial of claim

Appeal to CTA En banc

Appeal to Supreme Court