Tax Alerts

Use of electronic mail (e-mail) and electronic signature as additional mode of service of the Warrant of Garnishment (WGs)

(Revenue Regulations No. 11-2023, issued on September 14, 2023)

This Tax Alert is issued to inform all concerned of the policies and guidelines on the use of e-mail and e-signatures as an additional mode of service of Warrants of Garnishment to facilitate the collection of assets of delinquent taxpayers.

For a speedy, efficient, and more effective way of determining and collecting the assets of delinquent taxpayers, the BIR is now allowing the use of electronic mail (e-mail) and electronic signature for the service of Warrants of Garnishment (WGs) to concerned depositary banks of delinquent taxpayers.

The following general policies and guidelines will be observed in implementing the service thru e-mail of the WGs:

  1. The Regional Director concerned, Assistant Commissioner-Collection Service (CS), Assistant Commissioner-Large Taxpayers Service (LTS), and Chief, Large Taxpayers District Offices (LTDOs), shall issue and electronically sign the WGs issued against the deposits of the delinquent taxpayer;
  2. The Collection Division concerned, Accounts Receivable Monitoring Division (ARMD), LT-Collection Enforcement Division (LTCED), and the LTDO concerned shall use its official electronic mail address to transmit and serve the signed WGs to the Bank Head Offices and Bank Branches;
  3. Bank Head Offices and Bank Branches are required to provide their official email address to the concerned BIR office where they are registered;
  4. Service thru e-mail is complete at the time of such e-mail is made, or, when available, at the time that the electronic notification of service of the WGs is sent;
  5. As proof of service, the concerned BIR official or employee who sent the e-mail shall execute an Affidavit of Service, with a printed proof of transmittal;
  6. A copy of the served WGs together with the acknowledgement receipt shall be sent to the concerned delinquent taxpayer thru his/her/its e-mail address, and thru registered mail to its registered address;
  7. The Collection Division, ARMD, LTCED and the LTDOs concerned shall send a claim letter for the garnished amount, if any, via e-mail addressed to the concerned banks and issue Authorization Letter to the handling Revenue Officer to collect the said garnishable amount, and claim the manager's check corresponding to deposit/s of the taxpayer under garnishment pursuant to the information electronically transmitted to the BIR by the concerned banks;
  8. The Revenue Officer concerned shall remit the check in payment of the tax liability/s of the taxpayer to the authorized agent bank where the taxpayer's business is located.

The Regulations took effect fifteen (15) days following its publication in Malaya on September 15, 2023.