Processing and Issuance of Tax Credit Certificate or Disbursement Voucher for Tax Refund

February 8, 2008 REVENUE MEMORANDUM CIRCULAR NO. 016-08 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 January, 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". ADcEST 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. DSATCI (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, 2008 Case No. & Date TCC Voucher Name & Address of of Writ of Execution No. Kind of Tax Year Involved Amount Taxpayer Covered (P) 1. I AT & T Communications 6447 2006-00000241 Input VAT 4th qtrs. 1,907,273.59 Services Phils., Inc. March 24, 2006 of 2000 18th Floor, BA Lepanto Building 8747 Paseo de Roxas, Makati City 2. Filpride Resources Incorporated 6830 2006-00000243 Excise Tax Jan. 2002 4,779,526.75 304 J.P. Rizal St., Brgy. June 6, 2007 to Namayan, Mandaluyong City Jul-02 3. Filpride Resources Incorporated 6696 2006-00000242 Excise Tax Jan. to Dec. 2001 4,580,461.46 304 J.P. Rizal St., Brgy. June 6, 2007 Namayan, Mandaluyong City 4. Nissan Motor Philippines, Inc. 6622 2006-00000244 Income Tax 2000 4,697,541.68 Nissan Technopark, Pulong June 18, 2007 Sta. Cruz, Sta. Rosa, Laguna 5. AT & T Communications 6631 2006-00000233 Input VAT Jan. 1, 2001 1,937,368.86 Services Phils., Inc. March 27, 2006 to 18th Floor, BA Dec. 31, 2001 Lepanto Building 8747 Paseo de Roxas, Makati City Barangay Cantao-an, Naga, Cebu 6. AT & T Communications 6281 2006-00000236 Input VAT Jan. 1, 1999 3,634,446.68 Services Phils., Inc. March 24, 2006 to 18th Floor, BA Lepanto Dec. 31,1999 Building 8747 Paseo de Roxas, Makati City