Processing and Issuance of TCC or Disbursement Voucher

November 11, 2004 REVENUE MEMORANDUM CIRCULAR NO. 67-04 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 Concerned Pursuant to Revenue Memorandum Circular No. 10-2001, notice is hereby given that Tax Credit Certificates (TCCs) and Disbursement Vouchers for tax refund issued for the month of October, 2004, 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". 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 the Courts in favor of taxpayers. EHCaDS All internal revenue officials and employees are enjoined to give this Circular as wide a publicity as possible. (SGD.) MILAGROS V. REGALADO 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 OCTOBER, 2004 Name & Address of Taxpayer Case No. & Date of TCC Voucher Kind of Tax Year Amount Covered Writ of Execution No. Involved (P) 1. PHILIPPINE INVESTMENT 6015 00002452 Section 204 of the Fiscal year 10,603,942.27 MANAGEMENT CONSULTANTS March 21, 2003 Tax Code as amended ended (PHINMA), INC. representing excess October 31, Phinma Plaza, #39 Plaza Drive, creditable withholding 1997 Rockwell Center, Makati City taxes