If your taxes were erroneously or illegally collected, you can ask the BIR for a refund or a tax credit. In fact, taxes paid voluntarily can even be credited or refunded. These are the steps:
1.) The tax or penalty was illegal, wrongfully or erroneously collected by the BIR
2.) You file a written claim for refund or credit with the CIR within 2 years from date of payment (supervening events like war and natural disaster is no excuse and you can't ask for a credit and refund at the same time)
3.) If the CIR makes an adverse ruling, file a petition for review with the CTA in division within 30 days from receipt of the decision but before the end of the 2-year period (if the CIR doesn't act and the period is about to expire, file the same petition and don't wait for the CIR to act)
4.) If the CTA decision is unfavorable, file a motion for reconsideration before the same division within 15 days from receipt of the decision
5.) If the ruling is still unfavorable, go to the CTA en banc within 15 days from receipt of the decision
6.) If the decision is still unfavorable, go to the Supreme Court on certiorari within 15 days from receipt of the CTA decision
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