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Showing 1–2 of 2 articles for “two-year rule”

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Jul 27, 2021 tax refund two-year rule bir court of tax appeals nirc withholding tax

Navigating Tax Refund Claims: The Two-Year Rule and Its Implications for Businesses in the Philippines

Philippine Supreme Court clarifies the two-year prescriptive period for tax refund claims, allowing judicial claims even without the BIR's prior ruling.

Apr 17, 2017 tax refund prescription final withholding tax national internal revenue code court of tax appeals

Prescription in Tax Refund Claims: Strict Adherence to the Two-Year Rule

The Supreme Court in Metropolitan Bank v. CIR held that the two-year period to claim a tax refund runs from the date of payment, not from the filing of the annual return.