In a significant move towards modernizing the tax collection processes and harnessing the power of technology, the Bureau of Internal Revenue (BIR), under the leadership of Commissioner Romeo D. Lumagui, Jr., has issued Revenue Regulations (RR) No. 11-2023 to prescribe the use of electronic mail (e-mail) and electronic signature (e-signature) as additional mode of service of the Warrants of Garnishment (WGs) to concerned depositary banks.
Traditionally, WGs against the deposits of delinquent taxpayers are issued and served physically or through constructive/substituted means by BIR collection personnel to the concerned depositary banks. Over the years, BIR collection personnel have encountered various challenges in carrying out this crucial function of tax administration.
With the issuance of RR No. 11-2023, the following guidelines shall be followed to implement the service thru e-mail of the electronically-signed WGs as additional mode of service:
|1) Electronically sign the WGs issued against the deposits of delinquent taxpayers.
|2) Provide official e-mail address(es) to the concerned BIR office where such bank is registered.
|3) Transmit and serve the signed WGs (showing the details of the concerned taxpayer’s tax liabilities) to Bank Head Offices and Bank Branches within the taxpayer’s locality simultaneously using the BIR’s official e-mail address.
(Request for an Acknowledgement Receipt of the electronically-signed WGs may be made from the authorized official of the concerned banks)
|4) Execute an Affidavit of Service with a printed proof of transmittal to be attached to the records of the case’s docket, together with the copy of the signed WGs sent via e-mail.
|BIR official or employee who sent the signed WGs via e-mail
|5) Send a copy of the served WGs, together with the Acknowledgment Receipt, to the delinquent taxpayer via his/her/its provided e-mail address, if applicable, and thru registered mail in the registered address of the taxpayer indicated in the Integrated Tax System (ITS) and/or Internal Revenue Integrated System (IRIS).
|6) a. Send a claim letter for the garnished amount to the concerned banks via e-mail;
b. Issue Authorization Letter to the handling Revenue Officer to collect the said garnishable amount; and
c. Claim the Manager’s Check corresponding to the taxpayer’s deposit/s under garnishment pursuant to the information electronically transmitted to the BIR by the concerned banks.
|7) Remit the check (payment of the taxpayer’s tax liability) to the Authorized Agent Bank where the taxpayer’s business is located.
|Concerned Revenue Officer
“The introduction of service of Warrants of Garnishment through e-mail and the use of e-signatures have become imperative to leverage the benefits of modern technology in making the collection of delinquent accounts easier for our Revenue Officers. This will translate to collection of more revenues to fund the government’s various priority projects,” said Commissioner Lumagui.