Jan 252016
Tax rules seem to be constantly changing. Unless the taxpayer regularly looks up the latest issuances from the Bureau of Internal Revenue (BIR) and court decisions, or has a battery of tax advisors to do these for him, or attends periodic tax seminars, keeping track of developments in the rules can be difficult.
The same can be very well said about filing tax refunds. Since tax refunds and tax credits are construed in strictissimi juris against the taxpayer, not only must he show that he is entitled to the refund under substantive law, he must also establish that the administrative and judicial claim were timely filed, lest he lose his entitlement to the claim.