Tax Resources PH icon

TAX RESOURCES PH

Tax resources for Filipinos

RMO No. 76-98: Designates officials authorized to sign Warrants of Distraint and Levy/Garnishment and the lifting of the Notice of the Tax Liens and cancellation of the Writ of Garnishment and Authority to Cancel Assessment

Files
Download this file

Summary

RMO No. 76-98 designates the officials who may sign Warrants of Distraint and Levy/Garnishment, lift the Notice of Tax Liens, and cancel the Writ of Garnishment and Authority to Cancel Assessment (ATCA).

CollapseExpand

Key points

  1. Signing authority. Warrants of Distraint and Levy/Garnishment are signed by designated officials according to defined jurisdictional amounts.
  2. Designated officials. They are the Commissioner of Internal Revenue, the Deputy Commissioner (Operations), the Assistant Commissioner for Collection Service and the Regional Directors. Also designated are the Chiefs of the Collection Division and Assessment Division in the Regional Offices, the Chief of the Tax Fraud Division and all other operating units tasked to investigate/audit in the National Office, and the Revenue District Officers.

Who is affected

  • Commissioner, Deputy Commissioner (Operations), Assistant Commissioner for Collection Service
  • Regional Directors and Revenue District Officers
  • Chiefs of Collection and Assessment Divisions in Regional Offices

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.