REVENUE MEMORANDUM CIRCULAR NO. 19-2005 issued on May 18, 2005 circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of April 2005, in compliance with the Writ of Execution issued by the Supreme Court, Court of Appeals and Court of Tax Appeals in favor of taxpayers.
        To ensure that no double refund/credit will take place, the said list should be verified to establish whether or not the listed taxpayers have pending claims for refund/tax credit involving the same kind of tax, amount and taxable year.