Before the signing of the Ease of Paying Taxes (EOPT) Act, refunds had to be filed with the Bureau of Internal Revenue (BIR) and then filed as a petition for review with the Court of Tax Appeals, with both claims having to be filed within two years from the date of payment of said tax.
Under the EOPT, the process has been streamlined, and the newest memorandum from the Bureau aims to explain the finer details of getting these refunds.
I want to file a tax refund claim. What do I need to submit?