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

CTA will review the

whole case and trial de
novo.
BIR loses jurisdiction

CTA Division

Denial by CIR

Appeal within 15
days

CTA En banc

Supreme Court

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