Application for VAT refund/TCC

accompanied by complete
``` supporting documents which
shall be filed within 2 years after
the close of the taxable quarter
when sales were made

The CIR shall have 120

days from date of
submission of complete
documents to decide
(grant or deny)

GRANT FULL OR PARTIAL DENIAL Failure of the CIR to act on

OF THE CLAIM (within the the application within the
120 day period) 120 day
period(INACTION)

1.The taxpayer need not wait for the lapse of the 120-day period before it could
seek judicial relief with the CTA.

2. The CIR shall lose jurisdiction over an administrative claim once the TP has
filed a petition for review with the CTA

File the judicial claim to File the judicial claim to

CTA within 30 days after CTA within 30 days from
denial of the CIR (within the expiration of the
the 120-day period) 120-day period