Claiming Tax Refunds and Credits

In case you've overpaid your taxes, were given a wrong assessment or got extorted, here are the steps you have to follow:

1.) File a written claim for tax credit or tax refund with the Collector of Internal Revenue (CIR) within 2 years from the date of payment.

2.) If the decision isn't favorable, file a petition for review before the Court of Tax Appeals (CTA) in division within the same 2-year period. Do the same thing if the CIR doesn't decide and the 2-year period is about to expire.

3.) If the CTA's decision isn't favorable, file a Motion for Reconsideration or New Trial within 15 days from the date you received the CTA's decision.

4.) If the decision's still not favorable, file a petition for review with the CTA en banc (the whole court) within 15 days from the date you received the decision.

5.) If still not favorable, file a motion for review or new trial with the the CTA en banc within 15 days from receipt of the decision.

6.) If still unfavorable, go on certiorari to the Supreme Court, not the Court of Appeals, within 15 days from the date you received the CTA decision.

The CTA is the appellate court for tax cases.