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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

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Summary

RMC No. 84-2016 exempts taxpayers applying for tax credit or refund based on a Writ of Execution from the Court of Tax Appeals or Supreme Court from certain certification requirements.

Key points

  1. Exemption. These taxpayers need not submit Certifications on Outstanding Tax Liabilities or Delinquency Verification Slips, which are otherwise prescribed under all existing revenue regulations, rules and procedures.

Who is affected

  • Taxpayers applying for tax credit or refund based on a Writ of Execution issued by the Court of Tax Appeals or Supreme Court

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.