RR 11-2023

Revenue Regulations No. 11-2023 (September 14, 2023) prescribes electronic mail (e-mail) and electronic signature as an additional mode of serving Warrants of Garnishment (WGs), pursuant to Sections 208 and 244 of the NIRC of 1997. Designated BIR officials issue and electronically sign WGs against delinquent taxpayers' deposits; BIR collection units transmit the signed WGs simultaneously via the BIR's official e-mail to bank head offices and branches, showing the tax liabilities involved. Banks must provide their official e-mail addresses to the BIR. Service by e-mail is complete when the e-mail is sent (or when electronic notification is sent), and proof of service is an Affidavit of Service with printed proof of transmittal. Copies of served WGs and acknowledgements are sent to the delinquent taxpayer by e-mail (if applicable) and registered mail. BIR then sends a claim letter for the garnished amount and an authorization letter to the Revenue Officer, who claims the manager's check and remits it to the authorized agent bank toward the taxpayer's tax liability.