The taxpayer can file his administrative claim for refund or credit at anytime within the two-year prescriptive period. If he files his claim on the last day of the two-year prescriptive period, his claim is still filed on time. The Commissioner will have 120 days from such filing to decide the claim. If the Commissioner decides the claim on the 120th day, or does not decide it on that day, the taxpayer still has 30 days to file his judicial claim with the CTA.
G.R. No. 185969, 19 November 2014
The issues raised involved are as follows: (a) the interpretation of the 120 day rule for filing an administrative claim for refund or credit, and (2) the significance between a sales invoice and an official receipt as evidence for zero-related transactions.