RMC No. 05-2003 — Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of December 2002 Digest | Full Text | Attachment

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE January 14, 2003 REVENUE MEMORANDUM CIRCULAR No. 5-2003 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 and Others 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 December 2002, 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. All internal reve nue officials and employees are enjoined to give this Circular as wide a publicity as possible. (Original Signed) MILAGROS V. REGALADO Assistant Commissioner Legal Service