Processing and Issuance of TCC or Disbursement Voucher

May 11, 2006 REVENUE MEMORANDUM CIRCULAR NO. 29-06 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 April, 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 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. DIcTEC (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 APRIL, 2006 Name & Address of Taxpayer Case No. & Date of TCC Voucher Kind of Year Amount Covered Writ of Execution No. Tax Involved (P) 1 ATR KIM ENG FINANCIAL CORPORATION 5598 2002-00002491 Income Tax 1995 34,533,973.52 Unit 811 8th Floor, Tower One & Exchange Plaza February 21, 2006 Ayala Triangle, Ayala Avenue Makati City 2 SUCAT LAND CORPORATION 6676 2002-00002492 Income Tax 2000 2,005,737.00 Unit 811 8th Floor, Tower One & Exchange Plaza March 6, 2006 Ayala Triangle, Ayala Avenue Makati City 3 THE COCA-COLA EXPORT CORPORATION 6861 2002-00002493 Final taxes Jan. to 37,054,567.02 10/F King's Court Bldg. I February 23, 2006 on royalties June, 2002 2129 Pasong Tamo Pio del Pilar, Makati City