Tax Notes: Electronic mail and signature as additional mode of service for warrant of garnishment

Tax Notes: Electronic mail and signature as additional mode of service for warrant of garnishment

The Bureau of Internal Revenue issued Revenue Regulation (RR) No. 11-2023 on Sept. 14, 2023, prescribing the use of electronic mail (e-mail) and electronic signature as an additional mode of service of the Warrant of Garnishment pursuant to Section 244 of the National Internal Revenue Code of 1997, as amended.

Prior to the issuance of RR No. 11-2023, Warrants of Garnishment (WGs) against the deposits of delinquent taxpayers are issued and served to the concerned depositary banks physically or by constructive/substituted means.

Now, the service thereof may be done through electronic mail and the use of electronic signatures is allowed.

The Warrants of Garnishment enclosed in an electronic document shall have the legal effect, validity, or enforceability as any other document or legal writing, and for evidentiary purposes, an electronic document shall be the functional equivalent of a written document under existing laws taking into account the Electronic Commerce Act of 2000.

The following revenue officers and employees are also mandated by the regulation to observe and perform the following general policies and guidelines to implement the use of e-mail of the WGs as an additional mode of service:

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

2. The Collection Division concerned, Accounts Receivable Monitoring Division (ARMD), LT-Collection Enforcement Division (LTCED), and the LTDO concerned shall use the Office’s official electronic mail address to transmit and serve the signed WGs to the Bank Head Offices and Bank Branches within the the locality of the registered taxpayer simultaneously, showing the details of the tax liabilities of the taxpayers over which the corresponding WGs are based and issued.

3. Bank Head Offices and Bank Branches are required to provide their official email address, if not yet available, to the concerned BIR office where they are registered.

4. Service through e-mail is complete at the time such e-mail is made, or, when available, at the time that the electronic notification of service of the WGs is sent. However, an acknowledgment receipt of the signed WGs from the authorized officials of the concerned banks may be requested.

5. As proof of service, the concerned BIR official or employee who sent the e-mail shall execute an “Affidavit of Service,” with a printed proof of transmittal. This shall be attached to the records of the case’s docket, along with the copy of the signed WGs sent via e-mail.

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

7. The Collection Division, ARMD, LTCED, and the LTDOs concerned shall send a claim letter for the garnished amount, if any, via e-mail addressed to the concerned banks and issue an Authorization Letter to the handling Revenue Officer to collect the said garnishable amount, and claim the manager’s check corresponding to deposit/s of the taxpayer under garnishment pursuant to the information electronically transmitted to the BIR by the concerned banks;

8. The Revenue Officer shall remit the check in payment of the tax liability of the taxpayer to the authorized agent bank where the taxpayer’s business is located.


P&A Grant Thornton

Certified Public Accountants


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