Processing and Issuance of TCC or Disbursement Voucher

December 22, 2006 REVENUE MEMORANDUM CIRCULAR NO. 75-06 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 November, 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". cDHAES 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. 07taxcda All internal revenue officials and employees are enjoined to give this Circular as wide a publicity as possible. (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 NOVEMBER, 2006 Name & Address of Taxpayer Case No. & Date of Writ of Execution TCC Voucher No. Kind of Tax Year Amount Covered Involved (P) 1 BPI as Trustee of Various Trust Accounts 5979 2006-00000202 Erroneously 1998 2,667,653.99 (Formerly: Far East Bank and Trust Company Withheld Final Taxes as Trustee of Various Retirement Funds) on Interest Income BPI Bldg., Ayala Avenue corner Paseo de Roxas, Legaspi Village, Makati City