RR No. 11-2023 — Prescribes the use of electronic mail (e-mail) and electronic signature as additional mode of service of the Warrant of Garnishment pursuant to Section 208 in relation to Section 244 of the National Internal Revenue Code of 1997, as amended (Published in Malaya on September 15, 2023)

TBUREAU OF INTERNTE REVENUE NANYTS IDOA SEP 14 2023 X

Bureau oF INTERNAL COM NS BUREAU OF INTERNAL REVENUE Republic of the Philippines Department of Finance Quezon City RECordS MGt. DiViSION eL I

SEP March 6, 2023

REVENUE REGULATIONS NO._11- 2023

SUBJECT PRESCRIBING THE USE OF ELECTRONIC MAIL (E-MAIL) AND ELECTRONIC SIGNATURE AS ADDITIONAL MODE OF

SERVICE OF THE WARRANT OF GARNISHMENT PURSUANT TO SECTION 208 IN RELATION TO SECTION 244 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED

TO All Internal Revenue Officers and Others Concerned

SECTION 1. BACKGROUND. - Traditionally, Warrants of Garnishment (WGs) against the deposits of delinquent taxpayers are issued and served physically, or via challenges in the pursuit of their specific function: Therefore, the service, thru electronic constructive/substituted means, to the concerned depositary banks. For the past years, collection personnel mandated to serve WGs were confronted with the different

exhaust the benefits of this modern day technology. Such innovation shall result into a speedy, efficient, and more effective way of determining and collecting the assets of mail (e-mail) and the use of electronic signature, of the WGs is necessary in order to delinquent taxpayers.

SECTION 2. SCOPE AND LEGAL BASIS. - Pursuant to Section 244, in relation to Section 245, of the National Internal Revenue Code of 1997, as amended, and taking into account Republic Act (RA) No. 8792, or the Electronic Commerce Act of 2000,' the Rules on Electronic Evidence? as well as the 2019 Amendments to the 1997 Rules of Civil Procedure,i

in relation to Section 209 of the same Code, regarding the authority of the Commissioner these Regulations are hereby promulgated for the purpose of implementing Section 208 of Internal Revenue to enforce collection of delinquent internal revenue tax liabilities, in

Electronic document shall have the legal effect, validity or enforceability as any other document or legal writing; and, that for evidentiary purposes, an electronic document shall be the functional equivalent of a written

same effect and validity as provided in the Rules. E-mails, digital signatures and other e-documents are now admissible as evidence in court. Court may electronicaly serve orders and other documents to all the parties in the case, which shall have the document under existing laws.

particular, the use of electronic mail (e-mail) and electronic signature as additional mode of service of the WGs.

Revenue Officers and employees are hereby mandated to observe and perform the SECTION 3. GENERAL POLICIES AND GUIDELINES. - The following

following general policies and guidelines in order to implement service thru e-mail of the WGs as additional mode of service:

1. The Regional Director concerned, Assistant Commissioner-Collection Service issued against the deposits of the delinquent taxpayer; (CS), Assistant Commissioner-Large Taxpayers Service (LTS), and Chief, Large Taxpayers District Offices (LTDOs), shall issue and electronically sign the WGs

2. The Collection Division concerned, Accounts Receivable Monitoring Division concerned shall use the Office's official electronic mail address to transmit and (ARMD), LT-Collection Enforcement Division (LTCED), and the LTDO serve the signed WGs to the Bank Head Offices and Bank Branches within the

tax liabilities of the taxpayers over which the corresponding WGs are based locality of the registered taxpayer simultaneously, showing the details of the and issued;

3. Bank Head Offices and Bank Branches are required to provide their officia

email address, if not yet available, to the concerned BIR office where they are

G OR C IVison 1 e t ^4 2023 STP Re however, may request for an acknowledgement receipt of the signed WGs registered: As proof of service, the concerned BIR official or emplovee who sent the e-mail 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. The Collection Division, ARMD, LTCED, and the LTDOs concerned, from the authorized official of the concerned banks;

shall be attached to the records of the docket of the case, together with the copy of the signed WGs sent via e-mail; shall execute an Affidavit of Service, with a printed proof of transmittal. This

6. The Collection Division, ARMD, LTCED, and the LTDOs concerned shall

issued WGs and send the corresponding reply thru the official e-mail address of the BIR. Immediately thereafter, a copy of the served WGs together with the Revenue Integrated System (IRIS); registered address indicated in the Integrated Tax System (ITS) and/or Internal request from the concerned banks to facilitate and act expeditiously on the acknowledgement receipt shall be sent to the concerned delinquent taxpayer thru his/her/its e-mail address, if applicable, and thru registered mail in the

7. The Collection Division, ARMD, LTCED and the LTDOs concerned shall send corresponding to deposit/s of the taxpayer under garnishment pursuant to the information electronically transmitted to the BIR by the concerned banks; 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

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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.

provision not affected by such declaration of invalidity shall remain in force and effect. declared invalid by a competent court, the remainder of these Regulations or any SECTION 3. SEPARABILITY CLAUSE. - If any provision of these Regulations is

modified, or amended accordingly. and other relevant revenue issuances inconsistent herewith are hereby repealed SECTION 4. REPEALING CLAUSE. The pertinent provisions of any regulations

following its publication in the Official Gazette or in a newspaper of general circulation. SECTION 5. EFFECTIVITY. - These regulations shall take effect fifteen (15) days

C C0 BENJAMIN E DIOKNO

Secretary of Finance

AU3 3 1 2023

Recommending Approval:

BUREAU C F +.. ROM 1EK I

-4 Wmissioner of Internal Revenue 006457 TT Io.10 c SEP I 4 2023 1U

RECORDS MGT. DIVISION