The document is a Revenue Memorandum Circular from the Bureau of Internal Revenue in the Philippines dated January 14, 2003. It announces that Tax Credit Certificates and Disbursement Vouchers for tax refunds issued in December 2002 in compliance with Writs of Execution from the Supreme Court, Court of Appeals, and Court of Tax Appeals are listed in Annex A. It also requests that offices verify whether taxpayers listed have any other pending refund/tax credit claims for the same tax, amount, and year to prevent double refunds/credits. All BIR officials are told to publicize the Circular widely.
The document is a Revenue Memorandum Circular from the Bureau of Internal Revenue in the Philippines dated January 14, 2003. It announces that Tax Credit Certificates and Disbursement Vouchers for tax refunds issued in December 2002 in compliance with Writs of Execution from the Supreme Court, Court of Appeals, and Court of Tax Appeals are listed in Annex A. It also requests that offices verify whether taxpayers listed have any other pending refund/tax credit claims for the same tax, amount, and year to prevent double refunds/credits. All BIR officials are told to publicize the Circular widely.
The document is a Revenue Memorandum Circular from the Bureau of Internal Revenue in the Philippines dated January 14, 2003. It announces that Tax Credit Certificates and Disbursement Vouchers for tax refunds issued in December 2002 in compliance with Writs of Execution from the Supreme Court, Court of Appeals, and Court of Tax Appeals are listed in Annex A. It also requests that offices verify whether taxpayers listed have any other pending refund/tax credit claims for the same tax, amount, and year to prevent double refunds/credits. All BIR officials are told to publicize the Circular widely.
SUBJECT : Processing and Issuance of Tax Credit Certificate (TCC) or
Disbursement Voucher for Tax Refund in Compliance With a Writ of Execution Issued by the Supreme Court, Court of Appeals and Court of Tax Appeals. TO
: All Internal Revenue Officers and Others Concerned.
Pursuant to Revenue Memorandum Circular No. 10-2001, notice is hereby given
that Tax Credit Certificates (TCCs) and Disbursement Vouchers for tax refund issued for the month of December 2002, in compliance with the Writ of Execution issued by the Supreme Court, Court of Appeals and Court of Tax Appeals in favor of taxpayers, are listed in ANNEX A. To ensure that no double refund/credit may take place, it is requested that necessary steps should be taken to verify whether those listed taxpayers have claims for refund/tax credit, involving the same kind of tax, amount and taxable year, still pending in offices with concurrent jurisdiction to process and issue TCCs and disbursement vouchers for tax refund in compliance with the Writ of Execution issued by the Courts in favor of taxpayers. All internal reve nue officials and employees are enjoined to give this Circular as wide a publicity as possible.
(Original Signed) MILAGROS V. REGALADO Assistant Commissioner Legal Service