Revenue District Audit Order · RDAOCollection / payment / refund

RDAO No. 18-2022

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Document type: RDAO
Number: 18
Year: 2022
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REVENUE DELEGATION AUTHORITY ORDER NO. 18-2022 issued on October 17, 2022 delegates to certain revenue officials the authority to sign/approve and serve/execute Warrants of Distraint, Levy/Garnishment, Notices of Tax Liens, Encumbrance, Levy and Seizures, as well as the lifting thereof. The authority to sign and approve documents enumerated in Section II of the Order is delegated to the following revenue officials: Case Description Signing/Approving Officer  National Office (NO) Cases ACIR-Collection Service (CS) or in his other than LT Cases absence the Head Revenue Executive Assistant (HREA)-CS  Large Taxpayers Service (LT) ACIR-Large Taxpayers Service or in his Cases absence the HREA-LTS (Programs and Compliance Group)  Large Taxpayers District Office Chief-Large Taxpayers District Office (LTDO) (LTDO) Cases or in his absence the Assistant Chief-LTDO  Regional Office (RO) Cases Regional Director or in his absence the Assistant Regional Director The amount to be reflected in the warrants/notices shall be the total amount of delinquency tax assessed for each type of tax including surcharge and interest, except 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 underpayment, dishonored checks, etc.). The following Offices are designated to cause the service and execution of the duly approved administrative summary process documents in Subsection II of the Order: Case Description Designated Office  National Office (NO) Cases Accounts Receivable Monitoring Division other than LT Cases (ARMD)  Large Taxpayers Service (LT) LT-Collection Enforcement Division Cases (LT-CED)  Large Taxpayers District Office Large Taxpayers District Office (LTDO) (LTDO) Cases  Regional Office (RO) Cases Regional Collection Division (RCD) 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 the same have been acted upon within the period prescribed by the National Internal Revenue Code (NIRC) of 1997, as amended, existing Revenue Regulations and other issuances. A Warrant Register must be maintained by each Office designated to serve and execute 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 information specified in the Section V of the Order. The ARMD, under Collection Service, shall exercise supervision and control and shall monitor compliance by aforementioned offices in the conduct of the delegated authority and functions. As such, all Offices in-charge in the service and execution of summary remedies shall submit to the ARMD the required reports specified in the Order. 2

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Issuance analysis

Structured from the available issuance text · Collection / payment / refund

RDAO No. 18-2022 delegates to designated BIR revenue officials the authority to sign/approve and serve/execute Warrants of Distraint, Levy/Garnishment, Notices of Tax Liens, Encumbrance, Levy and Seizures, as well as to lift them. Signing authority is assigned by case type (National Office, Large Taxpayers Service, Large Taxpayers District Office, and Regional Office cases), specific offices are designated to serve and execute the documents, warrant amounts must reflect the total delinquency (with surcharge and interest, except compromise penalty), a Warrant Register must be maintained, and the Accounts Receivable Monitoring Division (ARMD) supervises and monitors compliance.

Purpose

To delegate the authority to sign/approve and serve/execute (and lift) administrative summary collection remedies — Warrants of Distraint, Levy/Garnishment, Notices of Tax Liens, Encumbrance, Levy and Seizures — to specified revenue officials, to designate the offices that will serve and execute these documents, and to require compliance reporting to the ARMD.

In brief

Delegates to named BIR officials the power to sign/approve and serve/execute (and lift) Warrants of Distraint, Levy/Garnishment, Notices of Tax Liens, Encumbrance, Levy and Seizures, and designates the offices that will serve and execute them.

Keywords

Warrant of DistraintLevy and garnishmentNotice of tax lienDelegation of authorityDelinquency taxCompromise penaltyAccounts Receivable Monitoring Division (ARMD)Warrant RegisterLarge Taxpayers ServiceSelf-assessed taxesSummary remediesNIRC of 1997

Key points

The Order delegates to certain revenue officials the authority to sign/approve and serve/execute Warrants of Distraint, Levy/Garnishment, Notices of Tax Liens, Encumbrance, Levy and Seizures, as well as the lifting thereof.
Signing/approving authority is assigned by case type: ACIR-Collection Service (or HREA-CS in his absence) for National Office cases other than LT cases; ACIR-Large Taxpayers Service (or HREA-LTS) for LT cases; Chief (or Assistant Chief)-LTDO for LTDO cases; and Regional Director (or Assistant Regional Director) for Regional Office cases.
The amount to be reflected in the warrants/notices is the total delinquency tax assessed for each type of tax, including surcharge and interest, except compromise penalty.
The delegated authority covers delinquencies arising from tax investigation, audit or surveillance, as well as self-assessed taxes such as returns filed with no payment or underpayment and dishonored checks.
Designated offices to serve and execute the approved summary process documents are: ARMD for National Office cases other than LT cases; LT-Collection Enforcement Division for LT cases; the LTDO for LTDO cases; and the Regional Collection Division for Regional Office cases.
Each designated office must maintain a Warrant Register, and a copy of the warrant must be recorded in the register (Annex D.1 and D.2) before it is furnished to the taxpayer.
The ARMD, under Collection Service, exercises supervision and control and monitors compliance of the designated offices, which must submit the required reports specified in the Order.
Undermanned Regional Collection Divisions, LTDOs and LT-CED may request auxiliary Revenue Officers from concerned Regional Offices/LTS to ensure warrants/notices are acted upon within the periods prescribed by the NIRC of 1997, as amended, and existing revenue regulations.

Forms referenced

The Order's Warrant Register annexes (Annex D.1 and D.2) must be used to record warrants before copies are furnished to taxpayers.

Affected taxpayers

Taxpayers with delinquency tax assessments resulting from tax investigation, audit, or surveillance.
Taxpayers with self-assessed taxes left unpaid or underpaid, including cases involving dishonored checks.
Taxpayers whose cases are handled at any level of the BIR — National Office (non-LT), Large Taxpayers Service, Large Taxpayers District Offices, and Regional Offices — since service and execution of the warrants/notices is designated across all these case types.