RR No. 11-2023: Prescribes the use of electronic mail (e-mail) and electronic signature as additional mode of service of the Warrant of Garnishment pursuant to Section 208 in relation to Section 244 of the National Internal Revenue Code of 1997, as amended

Key points

1. Issuance. The Regional Director, Assistant Commissioner-Collection Service, Assistant Commissioner-Large Taxpayers Service and Chief of the LTDOs issue and electronically sign Warrants of Garnishment against deposits of a delinquent taxpayer.
2. Service by e-mail. The Collection Division, ARMD, LTCED and LTDO concerned send the signed warrants from the official e-mail address to the bank head offices and local branches simultaneously, with the details of the tax liabilities. Banks without an official e-mail address must give one to the BIR office where they are registered.
3. When service is complete. Service is complete when the e-mail is made, or when the electronic notification of service is sent, if available. The BIR office may request an acknowledgement receipt from the bank’s authorized official.
4. Proof of service. The sender executes an Affidavit of Service with a printed proof of transmittal, attached to the case docket with the signed warrants.
5. Notice and collection. A copy of the served warrants and the acknowledgement receipt goes to the delinquent taxpayer by e-mail, if applicable, and by registered mail. The BIR sends the banks a claim letter for the garnished amount, and the Revenue Officer claims the manager’s check and remits it to the authorized agent bank where the taxpayer’s business is located.

Who is affected

• Regional Directors and Assistant Commissioners
• Collection Divisions, ARMD, LTCED and LTDOs
• Banks, head offices and branches
• Delinquent taxpayers

Deadlines and effectivity

• Service complete at the time the e-mail is made or the electronic notification is sent