Exempting All Taxpayers Applying for Issuance of Tax Credit/Refund Based on Writ of Execution Issued by the Court of Tax Appeals and Supreme Court from the Requirement of Certifications on Outstanding Tax Liabilities/Delinquency Verification Slips Prescribed under All Existing Revenue Regulations, Rules and Procedures

July 19, 2016 REVENUE MEMORANDUM CIRCULAR NO. 084-16 SUBJECT : Exempting All Taxpayers Applying for Issuance of Tax Credit/Refund Based on Writ of Execution Issued by the Court of Tax Appeals and Supreme Court from the Requirement of Certifications on Outstanding Tax Liabilities/Delinquency Verification Slips Prescribed under All Existing Revenue Regulations, Rules and Procedures TO : All Internal Revenue Officials, Employees and Others Concerned I. Policies and Guidelines This Circular is being issued to exempt all taxpayers who are applying, including those who have already applied, for the issuance of tax credit/refund based on a Writ of Execution issued by the Court of Tax Appeals or the Supreme Court from the requirement of Certifications on Outstanding Tax Liabilities/Delinquency Verification Slips prescribed under all existing revenue regulations, rules and procedures. II. Repealing Clause All revenue issuances or portions thereof which are inconsistent herewith are hereby repealed, modified or amended accordingly. III. Effectivity This Circular shall take effect immediately. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue