Detailed Process for Reclaiming Your Tax

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Various factors have to be taken for reclaiming your tax. As mentioned under Section 229 of the Tax Code, the claim for refund should be filed within the two-year period from the date of tax payment.

Kolkata, West Bengal, India., January 9, 2014 - (PressReleasePoint) -

Taxpayers often do not reclaim from the government what is legally payable to them. Through the Tax Code, taxpayers can recover taxes unlawfully or wrongly collected from them. These rights must be exercised in a lawful manner and hence all the procedures must be followed and substantive requirements must be fulfilled.

The procedures and other substantive aspects for claiming refund is not easy and time consuming. Various factors have to be taken into consideration. As mentioned under Section 229 of the Tax Code, the claim for refund should be filed within the two-year period from the date of tax payment. First, the taxpayer should file the claim for refund before the Bureau of Internal Revenue (BIR). The claim for refund is then elevated to the Court of Tax Appeals (CTA).

If the two-year prescriptive period is about to lapse then simultaneous filing of both judicial and administrative claims for refund on the same day can be done. It is important to know that simultaneous filing of the administrative and judicial refund claims may not apply to refunds of excess unutilized input value-added tax (VAT) credits, which is governed by its own distinct rules.

The taxpayer must be able to prove that he/she is entitled to claim a refund. The BIR would ask the taxpayer to submit documentary evidence to support his/her claim. Failure in submitting proper documents is not fatal procedural defect though, as the taxpayer can elevate the case to the CTA. CTA confirms that not submitting supporting documents in the administrative level is not grave.

Yet, a taxpayer must provide evidence before the CTA which is crucial in ensuring a taxpayer’s judicial claim. The taxpayer claiming for refund before the CTA must prove that it is entitled to such refund by providing documents to support its claim. On the basis of the evidence presented by the taxpayer, the CTA will take decision.

Published by Tuhin Maity
VAT consultant


VAT refund, Kolkata

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