FACTS:
On 06 October 2005, respondent filed with the BIR an application for the refund or credit of accumulated unutilized creditable input taxes. It filed on 21 July 2006 a Petition for Review with the CTA, claiming inaction on the part of the CIR.
ISSUE(S):
Whether or not respondent’s judicial claim for refund or tax credit was timely filed.
HELD:
NO. The taxpayer can file an appeal in one of two ways: (1) file the judicial claim within thirty days after the Commissioner denies the claim within the 120-day period; or (2) file the judicial claim within thirty days from the expiration of the 120-day period if the Commissioner does not act within the 120-day period.
Respondent filed a petition for review only on 21 July 2006, 138 days after the lapse of the 30-day period on 05 March 2006. The judicial claim was therefore filed late.
