RMO No. 35-2019: Revises certain policies in the enforcement of civil remedies for the collection of Accounts Receivable/Delinquent Accounts (AR/DAs)

Key points

1. Immediate civil remedies. The civil remedies under Section 205 of the NIRC, as amended, are pursued as soon as the responsible offices receive the Form 40-Collectible reports on the List of Unpaid Revenues and List of Unpaid Tax Assessments.
2. No more PCL or FNBS. The Preliminary Collection Letter (PCL) and Final Notice Before Seizure (FNBS) are no longer sent to delinquent taxpayers.
3. Warrant of Distraint and/or Levy. Once the reports and case dockets are received, the office checks that all applicable fields in the Form 40-Collectible reports are complete. If so, the WDL is issued right away in the current format.
4. Collection Manual. All other collection procedures in the Collection Manual that remain relevant continue to apply.

Who is affected

• Delinquent taxpayers
• Offices responsible for enforcing collection remedies