Processing and Issuance of TCC or Disbursement Voucher for Tax Refund in Compliance with CTA-Issued Writ of Execution

February 24, 2009 REVENUE MEMORANDUM CIRCULAR NO. 013-09 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 January, 2009, 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. cCTAIE (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 JANUARY, 2009 Name & Case No. & TCC Kind of Year Amount Address of Date of Writ Voucher Tax Involved Covered Taxpayer of Execution No. (P) 1. GOLDEN ARCHES 7201 2006-00003223 CWT 2002 687,294.00 REALTY CORP. April 15, 2007 17th Floor, Citibank Center Bldg., Paseo de Roxas, Makati City 2. GOLDEN ARCHES 6930 2006-00003222 CWT 2001 334,136.00 REALTY CORP. January 17, 2007 17th Floor, Citibank Center Bldg., Paseo de Roxas, Makati City