Processing and Issuance of TCC or Disbursement Voucher

October 11, 2006 REVENUE MEMORANDUM CIRCULAR NO. 61-06 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 September, 2006, in compliance with the Writ of Execution issued by the Court of Tax Appeals in favor of taxpayers, is/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. CDHaET (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 SEPTEMBER, 2006 Name & Address of Taxpayer Case No. & Date of TCC Voucher Year Writ of Execution No. Kind of Tax Involved Amount Covered (P) 1 FIRST FAR EAST DEVELOPMENT 5355 2002-0002406 Unutilized Creditable 1993 4,538,238.00 CORPORATION April 5, 1999 Withholding Taxes BPI Buendia Center, Gen. Gil Puyat Avenue, Makati City