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