SECTION

229 SECTION 112

Tax sought to be refunded Excessively or erroneously collected taxes Input tax attributable to zero-rated sales

Only the administrative claim with the BIR is

required to be @iled within the 2-year
Both administrative claim with the BIR and
Inclusion in the 2-year prescriptive prescriptive period. Judicial claim with the
judicial claim with the CTA must be @iled
period CTA can be @iled outside the 2-year
within the 2-year prescriptive period
prescriptive period provided that the
administrative claim was @iled on time

Reckoning point of the 2-year From the payment of tax sought to be From the close of the taxable quarter when
prescriptive period refunded the relevant zero-rated sales were made

Within the 90-day period days from the date

No speci@ic period so long as administrative
Period of time for the BIR to decide on of submission of the of@icial receipts or
claim and judicial claim is made within the
the claim invoices and other documents in support of
2-year prescriptive period
the application for refund