Processing and Issuance of TCC or Disbursement Voucher

January 30, 2002 REVENUE MEMORANDUM CIRCULAR NO. 04-02 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 2001, 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 revenue officials and employees are enjoined to give this Circular as wide a publicity as possible. (SGD.) EDMUNDO P. GUEVARA Deputy Commissioner Legal and Inspection Group ANNEX A Tax Credit Certificates and Disbursement Vouchers for Tax Refunds