RMC No. 84-2016 — Exempts all taxpayers applying for issuance of tax credit/refund based on Writ of Execution issued by the Court of Tax Appeals and Supreme Court from the requirement of Certifications on Outstanding Tax Liabilities/Delinquency Verification Slips

REPUBLIC OF THE PHILIPPINES FECCRDS MGT. DISION EURFAU OF INTERNAL REVENNS

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE AUG 0 8 2015

Quezon City g

July 19.2016

REVENUE MEMORANDUM CIRCULAR NO 34- 321

SUBJECT Exempting all taxpayers applying for issuance of tax credit/refund based

on Writ of Execution issued by the Court of Tax Appeals and Supreme Court from the requirement of Certifications on Outstanding Tax Liabilities/Delinquency Verification Slips prescribed under all existing revenue regulations. rules and procedures

TO All Internal Revenue Officials. Employees and Others Concerned

*

I POLICIES AND GUIDELINES

of Execution issued by the Court of Tax Appeals or the Supreme Court from the those who have already applied, for the issuance of tax credit/refund based on a Writ This Circular is being issued to exempt all taxpayers who are applying, including

requirement of Certifications on Outstanding Tax Liabilities/Delinquency Verification Slips prescribed under all existing revenue regulations, rules and procedures.

H. REPEALING CLAUSE

hereby repealed, modified or amended accordingly All revenue issuances or portions thereof which are inconsistent herewith are

I. EFFECTIVITY

This Circular shall take effect immediately

Commissioner of Internal Revenue CAESAR R. DULAY

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