06-02-2019, 12:07 PM
-2 years from payment (Sec. 229, NIRC).
The claim for refund must be filed within the 2 years from the date of payment of the tax or penalty regardless of any supervening cause.
-For INPUT VAT, 2 years from close of taxable quarter, not from the date of payment
(CIR vs. Aichi Forging Company, GR No. 184823, October 6, 2010)
(CIR vs. Mirant, GR 172129, September 12, 2008)
-For corporate taxpayers - from the filing of final adjustments returns (GR 96322. December 20, 1991)
-Other supervening events - from the date the taxpayers becomes entitled to refund. GR No. L-28467, Feb. 28, 1973
-If tax is paid by installment - from the time of final payment (GR L-11976, August 29, 1961)
The claim for refund must be filed within the 2 years from the date of payment of the tax or penalty regardless of any supervening cause.
-For INPUT VAT, 2 years from close of taxable quarter, not from the date of payment
(CIR vs. Aichi Forging Company, GR No. 184823, October 6, 2010)
(CIR vs. Mirant, GR 172129, September 12, 2008)
-For corporate taxpayers - from the filing of final adjustments returns (GR 96322. December 20, 1991)
-Other supervening events - from the date the taxpayers becomes entitled to refund. GR No. L-28467, Feb. 28, 1973
-If tax is paid by installment - from the time of final payment (GR L-11976, August 29, 1961)