Taxes are the lifeblood of the government. To ensure that the government lives, the Bureau of Internal Revenue was granted the power to collect taxes and even issue assessments against taxpayers if their taxes are deficient.

To balance this power, the law also gives the taxpayer an opportunity to claim a refund if the payment of taxes was erroneously made. Under Section 229 of the National Internal Revenue Code (Tax Code), the taxpayer must file a written claim for the refund before the “expiration of two years from the date of payment of the tax or penalty, regardless of any supervening cause that may arise after the payment.”