Summary
RMC No. 42-2006 circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for June 2006, in compliance with a Writ of Execution of the Court of Tax Appeals.
CollapseExpand
Key points
- List circularized. The refunds and credits on the list were issued in favor of taxpayers under the Writ of Execution issued by the Court of Tax Appeals.
- Check against double refund. Steps must be taken to verify whether the listed taxpayers have pending claims for refund or tax credit involving the same kind of tax, amount and taxable year. This is to prevent a double refund or credit.
Deadlines and effectivity
- Covers refunds issued for the month of June 2006
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.