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    (Tax Refunds & Remedies) : Saint Louis University School of Law

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    Sui Juris
    The document outlines the procedures and timelines for claiming tax refunds or recovering erroneously collected taxes through administrative and judicial remedies. These include filing an administrative claim with the Commissioner of Internal Revenue within two years, filing appeals with the Court of Tax Appeals division and en banc, and petitioning the Supreme Court. Similar procedures are provided for repayment of excess real property taxes and refund of customs duties.

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    (Tax Refunds & Remedies) : Saint Louis University School of Law

    Uploaded by

    Sui Juris
    34 views5 pages
    The document outlines the procedures and timelines for claiming tax refunds or recovering erroneously collected taxes through administrative and judicial remedies. These include filing an administrative claim with the Commissioner of Internal Revenue within two years, filing appeals with the Court of Tax Appeals division and en banc, and petitioning the Supreme Court. Similar procedures are provided for repayment of excess real property taxes and refund of customs duties.

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    Refund-BalinoMalondon.docx

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    The document outlines the procedures and timelines for claiming tax refunds or recovering erroneously collected taxes through administrative and judicial remedies. These include filing an administrative claim with the Commissioner of Internal Revenue within two years, filing appeals with the Court of Tax Appeals division and en banc, and petitioning the Supreme Court. Similar procedures are provided for repayment of excess real property taxes and refund of customs duties.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    34 views5 pages

    (Tax Refunds & Remedies) : Saint Louis University School of Law

    Uploaded by

    Sui Juris
    The document outlines the procedures and timelines for claiming tax refunds or recovering erroneously collected taxes through administrative and judicial remedies. These include filing an administrative claim with the Commissioner of Internal Revenue within two years, filing appeals with the Court of Tax Appeals division and en banc, and petitioning the Supreme Court. Similar procedures are provided for repayment of excess real property taxes and refund of customs duties.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 5

    Saint Louis University

    School of Law

    [TAX REFUNDS &


    Ariola, Louella
    Balino, Danica
    REMEDIES]
    Malondon, Leslie
    Misa, Marlen
    REFUND OR TAX CREDIT OF UNUTILIZED INPUT VAT (SECTION 112, TRAIN LAW)
    Close of the Taxable Quarter when the sales were made

    Within 2 years
    ministrative claim with the CIR and submission of complete documents

    Within 90 days, if decision not rendered within 90 days, officer will be administratively liable
    CIR denies claim

    Petition for Review with CTA Division

    Within 15 days from the adverse decision of the CTA Division

    on for Reconsideration or Motion for New Trial with the CTA Division

    Within 15 days from the adverse resolution of the CTA Division (extendible)

    Petition for Review before the CTA En Banc

    Optional: Within 15 days from the adverse resolution of the CTA En Banc

    Within 15 days from the adverse decision of the CTA En Banc (extendible)

    Motion for Reconsideration with the CTA En Banc

    Within 15 days from the adverse resolution of the CTA En Banc (extendible)

    Petition for Review to the Supreme Court


    RECOVERY OF ERRONEOUSLY OR ILLEGALLY COLLECTED TAXES AND/OR
    PENALTIES (SECTION 229, TRAIN LAW)

    Date of Payment or Withholding of Tax

    Administrative claim with the CIR

    Within 2 years

    Petition for Review with CTA Division

    Within 15 days from the adverse decision of the CTA Division

    n for Reconsideration or Motion for New Trial with the CTA Division

    Within 15 days from the adverse resolution of the CTA Division (extendible)

    Petition for Review before the CTA En Banc

    Optional: Within 15 days from the adverse resolution of the CTA En Banc

    Within 15 days from the adverse decision of the CTA En Banc (extendible)

    Motion for Reconsideration with the CTA En Banc

    Within 15 days from the adverse resolution of the CTA En Banc (extendible)

    Petition for Review to the Supreme Court


    REPAYMENT OF EXCESSIVELY COLLECTED REAL PROPERTY TAX (SECTION 253,
    LGC)

    Date of Payment

    Within 2 years

    File Claim with Local


    Treasurer

    Within 60 days

    Decision of Local
    Treasurer

    Denial by Local
    Treasurer or Lapse of
    60 Days

    Within 60 days

    Appeal to the Local


    Board of Assessment
    Appeals (LBAA)

    Denial by LBAA or
    Lapse of 120 Days

    Within 30 days

    Appeal to the Central


    Board of Assessment
    Appeals (CBAA)

    Adverse decision of
    the CBAA

    Within 30 days

    Petition for Review to


    the CTA en banc
    REFUND OF CUSTOMS DUTIES

    Date of Payment

    Within 1 year months


    File claim with the Bureau of Customs

    Within 30 days from denial of the claim

    Appeal to Commissioner
    of Customs

    Within 30 days from denial of the claim

    Petition for Review with CTA Division

    Within 15 days from the adverse decision of the CTA Division

    Motion for Reconsideration or Motion for New Trial with the CTA Division

    Within 15 days from the adverse resolution of the CTA Division (extendible)

    Petition for Review before the CTA En Banc

    Optional: Within 15 days from the adverse resolution of the CTA En Banc

    Within 15 days from the adverse decision of the CTA En Banc (extendible)

    Motion for Reconsideration with the CTA En Banc

    Within 15 days from the adverse resolution of the CTA En Banc (extendible)

    Petition for Review to the Supreme Court

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