Philippine Laws -Simplified | Free Legal Advice

Welcome! I'm Giancarlo Enrico S. Pozon, a Wushu instructor, investor and Barrister... That's right, Barrister; I graduated from law school and took the Bar Exams, now I'm waiting for the results. I created this blog to make Philippine Law easy to understand for the average person. It's all about free legal advice. There are many law blogs. But the problem is that many of them are written for lawyers and law students. They use words that can't be understood by ordinary people. Many lawyers, judges and law students consider themselves as superior to most human beings because of their knowledge of the law. It bothers me since the law is supposed to serve society. Since the law is meant to serve society as a whole, it is important that is must be understood by everybody. This does not mean that we should all become lawyers. It means that although law is a highly specialized profession, the first duty of everybody in this profession is to make the law understandable to all; that's why all these articles are free legal advice. Like I said, this blog is about law -but it's for the ordinary people, not the lawyers. It's for the ordinary folk so they will know what is good and bad for them, and that making them aware of the law will help us all improve society as a whole. This is free legal advice for everybody!

Claiming Tax Refunds and Credits

Tuesday, February 21, 2012

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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