Effect of ease of paying taxes on refund

REPUBLIC Act 11976, or the "Ease of Paying Taxes" (EOPT), amended Sections 204 and 229 of our National Internal Revenue Code, as amended (the Tax Code), and modified the rules and procedures on the claims for refund of erroneously paid or illegally collected taxes.

Section 204 still provides that a claim for credit or refund for erroneously or illegally paid taxes or penalties shall be made in writing with the Commissioner of Internal Revenue (CIR) within two years after the payment of the tax or penalty. However, it has been amended to provide that the CIR shall process and decide the refund within 180 days from the date of submission of complete documents in support of the application filed.