TAX

Q1. Discuss the proper procedure and applicable time periods for administrative and judicial claims for
refund/ credit of unutilized excess input VAT:

1. The administrative claim must be filed with the CIR within two years from the close of the
taxable quarter when the zero-rated sale was made.
2. The CIR has 90 days from the submission of complete documents in support of the claims to
decide.
3. The taxpayer may appeal the decision of the CIR within 30 days from receipt of decision or
inaction of the CIR from the expiration of the 90 day-period.

Q2. Explain the procedure for claiming refunds of tax erroneously or illegally collected under Sec. 229 of
the NIRC from the filing of the claim for refunds with the CIR up to the CTA:

1. A written claim for refund must be filed with the CIR within 2 years from the date of
payment. (Administrative claim)
2. The decision of the CIR must be appealed to the CTA within 30 days from receipt thereof.
3. If the CIR fails to act on the claim, the taxpayer must file a judicial claim with the CTA within
two years from date of payment.