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.
Whether or not respondent’s judicial claim for refund or tax credit was timely filed.
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.