FACTS:
On 30 September 2004, respondent filed a claim for refund/credit of input VAT for the period 01 July 2002 to 30 September 2002 with the petitioner Commissioner of Internal Revenue. On the same date, respondent filed a Petition for Review with the CTA for the refund/credit of the same input VAT.
ISSUE(S):
Whether or not respondent’s administrative and judicial claims for tax refund/credit were filed within the two-year prescriptive period.
HELD:
NO. The administrative and the judicial claims were simultaneously filed on 30 September 2004. Obviously, respondent did not wait for the decision of the CIR or the lapse of the 120-day period. For this reason, the filing of the judicial claim with the CTA was premature.
The second paragraph of Section 112(D) of the NIRC envisions two scenarios: (1) when a decision is issued by the CIR before the lapse of the 120-day period; and (2) when no decision is made after the 120-day period. In both instances, the taxpayer has 30 days within which to file an appeal with the CTA. As we see it then, the 120-day period is crucial in filing an appeal with the CTA.
