Processing and Issuance of TCC or Disbursement Voucher

April 10, 2006 REVENUE MEMORANDUM CIRCULAR NO. 23-06 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 March 2006, in compliance with the Writ of Execution issued by the 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 the listed taxpayers have claims for refund/tax credit, involving the same kind of tax, amount and taxable year, still pending in offices with concurred 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. (SGD.) PABLO M. BASTES, JR. OIC, Head Revenue Executive Assistant Legal Service ANNEX A TAX CREDIT CERTIFICATES AND DISBURSEMENT VOUCHERS FOR TAX REFUNDS ISSUED PURSUANT TO RMC 10-2001 FOR THE MONTH OF MARCH, 2006 Case No. & Date of Writ TCC Voucher Kind of Tax Year Amount Covered Name & Address of Taxpayer of Execution No. Involved (P) 1 TAGANITO MINING CORPORATION 6597 00002489 VAT 2001 10,886,389.04 4/F Solid Mills Bldg., Dela Rosa St., Sept. 23, 2005 Legaspi Village, Makati City 2 SAN ROQUE POWER CORPORATION 6427 00002490 VAT Jan. 1 to 241,413,290.80 San Roque, San Manuel March 31, 2006 Dec. 2000 Pangasinan