RR No. 12-2025 — Further amending Section 5 of Revenue Regulations No. 3-69, relative to the due process requirement in the service and execution of summary remedies (Date Posted: March 6, 2025)

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE

NOV 2 9 2024

REVENUE REGULATIONS NO. 0 1 2 - 2 0 2 5

SUBJECT -69, Relative to the Due Process Requirement in the Service and Execution of Summary Remedies Further Amending Section 5 of Revenue Regulations (RR) No. 3

TO All Internal Revenue Officers and Others Concerned

207 and 208 of the National Internal Revenue Code of 1997{(Tax Code), as amended, this Regulation is hereby promulgated to amend the provisions of(Revenue Regulations (RR) No. 3-6 . SECTION 1. Scope. -- Pursuant to the provisions of Sections 244 and 245 in relation to Sections

SECTION 2. Amendment. - Section 5 of RR No. 3-69 is hereby amended pertaining to the pertinent provision of Section 5 (a) and shall include additional provision related to the service

Cannot Be Located (CBL) under the circumstances presciibed in the existing revenue of warrants and notices to taxpayers who have resurfaced that were previously identified as

issuances, to wit:

"SECTION 5. Due Process Requirements in the Enforcement of Summary Remedies

taxpayer (individual or corporation) refuses to receive the WDL or is absent requiring two (2) credible witnesses who are not BiR employee preferably receives correspondence for the corporation. In cases, however, where the barangay officials, to sign in the acknowledgement receipt portion of the portion of the warrant, for individual taxpayer. For corporation, the WDL shall be served to the President, Vice President, iManager, Treasurer or from his/her given address, the WDL shall be constructively served by designated to serve the Warrant of Distraint and/or Leyy (WDL) shall serve the authorized representative, or to a member of his/her household of legal age with sufficient discretion, and shall require the same to acknowledge the receipt of_the warrant by voluntarily signing his/her name on the receipt Comptroller or to any responsible person of the corporation who customarily same personally upon the delinquent taxpayer himself/herself or his/her (a) Service and Execution of Warrants and Notices. The Revenue Officer

of the WDL which was previously served constructively shall be sent thru registered mail and/or electronic mail to the delinquent taxpayer. leave the duplicate copy of the warrant at the premises of the taxpayer. A copy warrant and require a copy the identification.card as a proof of witness and

BUREAU QF INTERNAL REVENUE XXX XXX XXX RECORD MANAGAMENT DIVISION SE

MAR 0 6 2025

W ADMIR UNT- TiME: .. 130

reappearance, issued WDL together with the copies of the served Warrants of and Published as CBL has Resurfaced. -- For purposes.of this Section, the term Office of this Bureau of Internal Revenue (BIR), or their whereabouts are known to the BIR through an informant, and other Iegal means. In such. other correspondences shall be simultaneously served to such delinquent taxpayer or his/her authorized representative. "resurfaced" shall mean that the taxpayers personally appear before any Garnishment, Notice of Levy, Notice of Tax Lien, Notice of Encumbrance and (c) Service of warrants and notices in case Taxpayer Previously Reported

modified accordingly. inconsistent with any provisions of these Regulations are hereby repealed, amended, or SECTION 3. Repealing Clause. - All existing rules and regulations or parts thereof

in the BIR Official Website. SECTION 4. Effectivity. -- These Regulations shall take effect immediately upon publication

F Finance H 3 0 2UZ5

Recommending Approval:

LUMAGUI JR ( or sioner of Internal Revenue

RiiRCAU OF INYFEWAL REVFKUP ECORDS AIRMAGEENT SIVRIOE

b2 3 S 4

HAR 052025

BY u a aDMiP UMit THME: 9130

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