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RMO No. 30-2007: Directs certain revenue officials to intensify the collection of delinquent accounts through the issuance of Warrant of Distraint/Garnishment/Levy of personal/real property

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Summary

RMO No. 30-2007 directs revenue officials to intensify collection of delinquent accounts by issuing Warrants of Distraint, Garnishment or Levy on personal and real property.

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Key points

  1. Who must act. Chiefs of Revenue District Offices, Collection Divisions of Regional Offices, the Collection Enforcement Divisions of the Large Taxpayers Service and the National Office must use the summary remedies under Section 207 of the 1997 NIRC, as amended. They issue the warrants on all pending delinquent accounts, signed and approved by the concerned official under prevailing Revenue Delegation Authority Orders.
  2. Identifying and securing property. Revenue officers in charge of collection identify the properties and accounts in the taxpayer’s name to be levied, forfeited, seized or garnished. A Notice of Tax Lien and Notice of Levy are sent, with proper annotations on the ownership documents.
  3. Sale of distrained property. Sale under existing rules follows immediately, unless the taxpayer makes full payment of the delinquency taxes.

Who is affected

  • Heads of Revenue District Offices, regional Collection Divisions, LTS and National Office Collection Enforcement Divisions
  • Taxpayers with delinquent accounts

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.