REVENUE MEMORANDUM ORDER NO. 19-2006 issued on August 31, 2006 prescribes the guidelines and procedures for the processing of pending claims for tax credit/refund of Excise Tax paid on petroleum products sold to international carriers and other exempt entities or agencies pursuant to Section 135 of the Tax Code. The provisions of the Order shall apply to existing/pending claims for tax credit/refund of Excise Tax paid on petroleum products that have been filed with Revenue District Offices, Large Taxpayer Audit and Investigation Division I (LTAID I), LTAID II and Large Taxpayers District Offices as of the effective date of the Order, relative to the sale and delivery of tax-paid petroleum products by a local manufacturer/producer or importer to the following: a. International carriers; b. International organizations; and c. Entities exempt from direct and indirect taxes. The BIR office where the claim for the tax credit/refund is pending shall process and act on the pending claims upon receipt of all documents listed in Annex A of this Order. Claims for tax credit/refund of Excise Tax paid on petroleum products sold to qualified purchasers that are filed after the effectivity of this Order shall be governed by a separate issuance.