RDAO No. 18-2022 — Delegates to certain revenue officials the authority to sign/approve and serve/execute Warrant of Distraints, Levy/Garnishment, Notices of Tax Liens, Encumbrance, Levy and Seizures, as well as the lifting thereof Digest | Full Text | Annexes

BUREAU OF INTERNAL REVENUE Republic of the Philippines Department of Finance Quezon City BUREAUOF INTTRNALRETNUF RECEYVED REC&T L'3:55 pmMIN-1 OCT 17 2022 IC

October 5, 2022

REVENUE DELEGATION AUTHORITY ORDER NO. 18- 2022

SUBJECT Warrants of Distraint, Levy/Garnishment, Notices of Tax Liens. Encumbrance, Levy and Seizures, as well as the Lifting Thereof Delegation to Certain Revenue Officials of the Authority to Sign

TO All Internal Revenue Officers and others concerned

I OBJECTIVES

Revenue Regions who are in-charge of the collection functions, it is deemed proper to shall sign, approve, serve and execute Warrants of Distraint, Levy/Garnishment. Notices of Tax Liens, Encumbrance, Levy and Seizures and Lifting of such Warrants Receivable/Delinquent Accounts (AR/DAs) which have been increasing over the years in the National and Regional Offices. In order to intensify the collection enforcement activity by the AR/DAs handling Offices, there is a need to fully utilize the remedies provided for under Sections 206 and 207 of the Tax Code of 1997 (Code) as amended. In this ight and with the institutionalization of the Arrears Management Section in the further update the delegation of authority and responsibility of revenue officials who and Notices. This Order is being issued to effectively manage the collection of Accounts

H SCOPE

This Order shall cover the delegation of authority to sign/approve and serve/execute the following: 5. Notice of Constructive Distraint of Personal Property. 1. Warrant of Distraint and/or Levy (WDL): 2. Warrant of Garnishment and lifting thereof; 3. Notice of Tax Liens, Notice of Encumbrance, and lifting thereof: 4. Notice of Levy on Real Property and lifting thereof; and

H. DELEGATED APPROVING/SIGNING AUTHORITY

hereby delegated to the following revenue officials for the proper enforcement of collection on assessment under the jurisdiction of their respective Offices: The authority to sign and approve the documents enumerated in Subsection II hereof is

(1) National Office (NO) Cases other (2) Large Taxpayers Service (LT) Cases (3) LargeTaxpayers "District Office (4) Regional Office (RO) Cases (LTDO) Cases than LT Cases Case Description Chief-Large TaxpayersDistrict Office Regional Director or in his absence the absence the HREA-LTS (Programs and Compliance Group) Assistant (HREA)-CS ACIR-Large Taxpayers Service or in his (LTDO) or in his absence the Assistant Chief-LTDO Assistant Regional Director ACIR-Collection Service (CS) or in his absence the Head Revenue Signing/Approving Officer Executive

compromise penalty, against a particular taxpayer as a result of a tax investigation or audit, surveillance, etc., or for self-assessed taxes (i.e., returns filed with no payment or delinquency tax assessed for each type of tax including surcharge and interest, except underpayment, dishonored checks, etc.). The amount to be reflected in the warrants/notices shall be the total amount of

IV. SERVICE AND EXECUTION

duly approved administrative summary process abovementioned in Subsection H hereof: The following Offices are hereby designated to cause the service and execution of the

(2) Large Taxpayers Service (LT) Cases [I (1) National Office (NO) Cases other (3) Large Taxpayers District Office (LTDO) Cases than LT Cases Case Description "LT-Collection Enforcement Division (ARMD) (LT-CED) Large Taxpayers District Office (LTDO) Accounts Receivable Monitoring Division Designated Office

(4) Regional Office (RO) Cases Regional Cotlection Division (RCD)

Code (NIRC) of 1997 as amended, existing Revenue Regulations and other issuances. In undermanned Regional Collection Divisions/LTDOs/LTCED where difficulty in coping with the workload is experienced, request for assistance to provide auxiliary revenue officers to aid in the service and execution of the warrants/notices and other processes must be sought from the concerned Regional Offices/LTS to ensure that same have been acted upon within the period prescribed by the National Internal Revenue

V. RECORDS AND REPORTS

the warrants of distraint, levy and garnishment. Before a copy of the warrant is furnished to the taxpayer, it must be recorded in the Warrant Register (Annex D. 1 and D.2) showing the following information: A Warrant Register must be maintained by each Office designated to serve and execute

(2) Name and address of the taxpayer; (1) Warrant Number; (3) Assessment number (including the year issued): BUREAU OF INTERNALREVINUE BREECNTS MOW SDN (4) Totat Amount Due: OCT 1 7 2022 3:5SPmV

E Y

(12) Remarks (l1) Amount Garnished; and including (10) Bank Reply; (6) Date the warrant was served and by whom; (8) Number, value and location of property seized, levied and/or distrained (9) Issued and Served Correspondences (Notice of Tax Lien, Notice of Levy, Notice (5) Date of Issuance of Warrant: (7) Kind of Service and recipient; of Encumbrance and Warrant of Garnishment):

which is due every 20th of the following month: shall monitor compliance by aforementioned Offices in the conduct of the aforestated delegated authority and functions. As such, all Offices in-charge in the service and execution of sumimary remedies shall submit the following reports to the ARMD. Moreover, the LTDOs shall submit the said required reports to the ARMD copy furnish ACIR-LTS not later than the 15th day after the close of the month except item no. 6 The ARMD under the Collection Service shall exercise supervision and control and

(6) Consolidated Report of Issued Notice of Lifting (Annex "C) (3) Monthly Report on Properties Redeemed within the Redemption Period (4) Consolidated Report of AR/DAs Paid and Transferred to Other Offices Prior (1) Consolidated Warrant of Distraint and/or Levy (WDL) Status Report (2) Monthly Consolidated List of Seized Properties (Annex "B) 5} Consolidated Warrant of Distraint and/or Levy Handled for Service and to Issuance of WDLs (Annex 300-1.59.2) Execution per Seizure Agent (Annex 300-1.59.3) (Annex 300-1.55) (Annex "A"}

VI. REPEALING CLAUSE:

service and execution of the aforestated summary process which are not inconsistent with the provisions of this Order shall still apply. inconsistent with any of the provisions of this Order. Accordingly, revenue issuances or portions thereof pertaining to the administrative procedures to be followed in the This Order amends the revenue issuances or portions of the existing revenue issuances

VI. EFFECTIVITY:

This order shall take effect immediately.

Commissioner of Internal Revenue LILIA CATRIS GUILLERMO Ul lLubL 001932

BURRAUOF INTERNAPRYENUE REC :

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