RMC No. 15-2005: Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of March 2005

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Summary

RMC No. 15-2005 circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for March 2005, in compliance with Writs of Execution in favor of taxpayers.

Key points

  1. Source of the list. The refunds and credits were issued under the Writ of Execution issued by the Supreme Court, Court of Appeals and Court of Tax Appeals in favor of taxpayers.
  2. Verification step. The list must be checked to find out whether the listed taxpayers have pending claims for refund or tax credit for the same kind of tax, amount and taxable year. This is to ensure no double refund or credit takes place.

Who is affected

  • Taxpayers on the March 2005 list

Deadlines and effectivity

  • List covers March 2005

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.