RMO No. 39-2007: Prescribes the issuance of Warrants of Distraint and Garnishment, and/or Levy on disputed assessments finally decided by the BIR against the taxpayer on assessments upheld by the Court of Tax Appeals

Summary

RMO No. 39-2007 prescribes the issuance of Warrants of Distraint and Garnishment, and/or Levy on disputed assessments finally decided against the taxpayer or upheld by the Court of Tax Appeals (CTA).

Key points

1. Covered assessments. The Order covers disputed assessments finally decided by the CIR or Regional Director against the taxpayer. It also covers assessments upheld by the CTA in Division, whether or not appealed to the CTA En Banc, and those upheld by the CTA En Banc, whether or not appealed to the Supreme Court.
2. Issuance of warrants. Warrants of Distraint and Garnishment, and/or Levy are issued and served immediately once the CIR or Regional Director issues the final decision, or the CTA issues its decision upholding the assessment.

Who is affected

• Taxpayers with disputed assessments decided against them or upheld by the CTA

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.