RMC No. 38-2007 — Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of April 2007 Digest | Full Text

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE May 15, 2007 REVENUE MEMORANDUM CIRCULAR NO. 38-2007 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, 2007, 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. (Original Signed) JAMES H. ROLDAN Assistant Commissioner Legal Service K-/ltu

ANNEX "A" TAX CREDIT CERTIFICATES AND DISBURSEMENT VOUCHERS FOR TAX REFUNDS ISSUED PURSUANT TO RMC 10-2001 FOR THE MONTH OF APRIL, 2007 Name & Address of Taxpayer Case No. & Date of TCC Voucher Kind of Tax Year Amount Covered Writ of Execution No. Involved (P) 1 PHILAQUA CONSULTANTS, INC. Creditable ACCRA Bldg., 122 Gamboa Street, 6675 2006-00000214 Withholding Tax 2000 1,696,371.05 Legaspi Village, Makati City July 3, 2006 2 ANNO DOMINI DRUG, INC. 6437 2006-00000206 Income Tax 1999 & 138,182.11 J. P. Rizal Street, Barangay 13, March 31, 2006 2000 519,424.36 Laoag, City, Ilocos Norte 6438 2006-00000215 Income 1999 & 3 ST. WILLIAM DRUG CORPORATION 2000 July 3, 2006 Laoag City Commercial Complex, F. R. Castro Avenue, Laoag City, Ilocos Norte /tcc&dv4tr