Aichi filed a claim for refund/credit VAT for the period July 1, 2002

to September 30, 2002 in the total amount of P3,891,123.82. He

filed it on On September 30, 2004. On even date, respondent filed
a Petition for Review with the CTA for the refund/credit of the
same input VAT. (so magkasunod yung case sa CIR and CTA) On
January 4, 2008, the CTA partially granted Aichis claim for
refund/credit. Dissatisfied, CIR filed a Motion for Partial
Reconsideration, insisting that the administrative and the judicial
claims (yung tax refund/credit) were filed beyond the twoyear period. That since the year 2004 was a leap year, the
filing of the claim for tax refund/credit should be filed only
until September 29, 2004. (so sabi ni CIR di pwede mag
collect si AICHI ng tax refund, ibig sabihin ng tax refund
ibabalik ng Internal revenue yung binayad ni AICHI. Di na
daw pwede kasi lagpas na sa date of filing. Dapat
hanggang September 29 lang deadline kasi leap year) He
cited as basis Article 13 of the Civil Code, 17 which provides that
when the law speaks of a year, it is equivalent to 365 days.
Issue: WON the 2 year prescriptive period for the filing of Tax
refund has expired
Held:
No. Relying on Article 13 of the Civil Code, which provides that a
year is equivalent to 365 days, and taking into account the fact
that the year 2004 was a leap year, CIR submits that the two-year
period to file a claim for tax refund/ credit for the period July 1,
2002 to September 30, 2002 expired on September 29, 2004. We
do not agree. In Commissioner of Internal Revenue v. Primetown
Property Group, Inc. we said that as between the Civil Code,
which provides that a year is equivalent to 365 days, and the
Administrative Code of 1987, which states that a year is
composed of 12 calendar months, it is the latter that must
prevail following the legal maxim, Lex posteriori derogat
priori. Both Article 13 of the Civil Code and Section 31, Chapter
VIII, Book I of the Administrative Code of 1987 deal with the
same subject matter the computation of legal periods.

Under the Civil Code, a year is equivalent to 365 days whether it

be a regular year or a leap year but under the Administrative
Code of 1987, a year is composed of 12 calendar months. Thus,
under the Administrative Code of 1987, the number of
days is irrelevant. (in short as long as within the month sya
valid sya kasi following admin code, 12 calendar months and
primordial consideration). The filing of the Tax refund/ credit was
within the prescriptive period. (needless to say, na deny pa rin
yung tax refund nito kasi in violation sya sa procedural law. Kasi
diba una nag file sya sa CIR, tapos without waiting for the
resolution nag file din sya sa CTA ng review)