REVENUE MEMORANDUM CIRCULAR NO. 4-2007 issued on January 17, 2007 circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of December 2006, in compliance with the Writ of Execution issued by the Court of Tax Appeals in favor of taxpayers.
        To ensure that no double refund/credit may take place, necessary steps should be taken to verify whether the listed taxpayers have pending claims for refund/tax credit involving the same kind of tax, amount and taxable year.