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IV.

Remedies of the Taxpayer


I. Protesting an assessment TRAIN made it 90d in cash: mawawala indirect zero-rating
II. Recovery of tax erroneously or illegally paid Supplies to exporter should pass on VAT
a. Proper party to file claim for refund Exporter gets claim for refund
i.
b. Period to recover: 2 years from PEZA
c. Income tax 1701: quarterly return Customs: security v. non-security area
i. 1st quarter – erroneous payment Zone inside/out of Philippines
ii. Count not on Apr 15, but on final return d. designated export zones
iii. If final return not needed, count from date of e. supplier to exporter in the zone: direct export, zero-rated
filing and payment f. exporter not in the zone: no incentives, exporting 100%
Tax 1: g. cross-border doctrine—not anymore local sale if
 filing of return, annual transaction from within and without the zone
h. not included: PEZA- and BOI-registered
 if Self-employed, quarterly
112: exporters not in the zone but are zero-rated cannot use up
DST is transactional: Execute deed of sale today, on or
input taxes, so sila yung marerefund
before 5th day of following month DST
Depending on tax type, start counting two years
III. 229: erroneous payment
VAT – 112 VAT refund rules applies only for excess input
112: VAT
tax scenario; zero-rated transactions (for export
Remedies of the taxpayer
competitiveness which incurred input tax)

If it is an erroneous VAT, it’s 229

e.g. 1000 / 1500 /


VAT protocol 1st month, 2nd month, 3rd month quarterly
Error in second month self-corrects on 3rd month
File erroneous payment by 3rd month
Only in VAT: timeline for processing refund
112 amended--BIR has 90 and not 120 days to process refund
VAT under TRAIN—always pay VAT taxpayer a cash refund and no
tax credit certificate
Suppliers (to lessen exposure to VAT) of service or goods to an
export-oriented entity, your transactions may be zero-rated
If nothing to pass on, nothing to refund
CTA
Ra 1125 mended by RA 9282
New law expanded CTA jdn, elevated to CA
3 branches, 3 justices = 9
1. Alimpolos
2. Lacson
3. Macatiag
4. Pajarito
5. Tan
6. Raymundo
7. Conejero
8. Resultan
9. Cachapero
10. Manalo
11. Anonuevo
12. Entena
13. Tamano
14. Bolinao
15. Resultan
16. Abary
17. Ang