RR No. 12-2025 Digest

RR No. 12-2025 (issued March 6, 2025) further amends Section 5 of RR No. 3-69 on due process requirements in the enforcement of summary remedies. It details how a Warrant of Distraint and/or Levy (WDL) is served on delinquent taxpayers: personally for individuals (the taxpayer, an authorized representative, or a household member of legal age with sufficient discretion) and on designated corporate officers or a responsible person for corporations; constructively before two credible witnesses who are not BIR employees (preferably barangay officials) if the taxpayer refuses receipt or is absent, with a copy of the constructively served WDL sent by registered mail and/or electronic mail. It adds rules for taxpayers previously reported and published as Cannot Be Located (CBL) who resurface: upon reappearance, the WDL together with copies of served Warrants of Garnishment, Notice of Levy, Notice of Tax Lien, Notice of Encumbrance, and other correspondences must be simultaneously served.