Processing and Issuance of TCC or Disbursement Voucher

May 10, 2001 REVENUE MEMORANDUM CIRCULAR NO. 22-01 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 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" for the month of March 2001, and ANNEX "B" for the month of April 2001. 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 Courts in favor of taxpayers. EDCIcH All internal revenue officials and employees are enjoined to give this Circular as wide a publicity as possible. ANNEX A Tax Credit Certificates and Disbursements Vouchers for Tax Refunds ANNEX B Tax Credit Certificates and Disbursements Vouchers for Tax Refunds (SGD.) EDMUNDO P. GUEVARA Deputy Commissioner Legal and Inspection Group