Amendments to P.D. No. 1158, the National Internal Revenue Code of 1977

December 16, 2008 REVENUE MEMORANDUM CIRCULAR NO. 080-08 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 Court of Tax Appeals TO : All Internal Revenue Officers Concerned Pursuant to Revenue Memorandum Circular No. 10-2001, notice is hereby given that Tax Credit Certificates (TCCs) and/or Disbursement Vouchers for tax refunds issued for the month of November, 2008, in compliance with the Writ of Execution issued by the Court of Tax Appeals in favor of taxpayers, is/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 the 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 promulgated by the Courts in favor of a taxpayer. All internal revenue officials and employees are enjoined to give this Circular as wide a publicity as possible. acTDCI (SGD.) JAMES H. ROLDAN Assistant Commissioner Legal Service ANNEX A TAX CREDIT CERTIFICATES AND DISBURSEMENT VOUCHERS FOR TAX REFUNDS ISSUED PURSUANT TO RMC 10-2001 FOR THE MONTH OF NOVEMBER, 2008 Name & Address of Taxpayer Case No. & Date of TCC Voucher Kind of Tax Year Involved Amount Covered (P) Writ of Execution No. 1 HITACHI GLOBAL STORAGE 5676 2006-00003218 Input VAT 1-Jul-96 2,616,501.78 TECHNOLOGIES PHILIPPINES, INC. April 30, 2008 to (formerly HITACHI COMPUTER 30-Sep-96 PRODUCTS (ASIA) CORP. 109 Technology Ave., Laguna Technopark, Bian, Laguna 2. SMI-ED PHILIPPINES TECHNOLOGY, INC. 6556 2006-00003216 Input VAT 2000 398,708.77 Unit 2206, 88 Corporate Centre, 141 Valero May 26, 2006 cor. Sedeno Sts., Legaspi Village, Makati City