VAT REFUND (Sec.

112 NIRC)

Within 2 years from the close of the taxable

quarter when the sale was made, file an
administrative claim with the CIR

CIR has 120 days from the filing of the

claim to decide (Mandatory)

Inaction by CIR within 120 days = DENIAL Actual Denial by CIR

30 days from the date of receipt of the

decision or lapse of the 120 day to
elevate to CTA Division

MR w/in 15 days, to the

CTA Division.

Upon denial, elevate to

CTA En banc (15 days)

Appeal to the Supreme

Court (15 days)