8box Solutions Inc.

4_20230710_150500_0001

Contact Number: 09369340340
Email: sales@8box.solutions

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: 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 other than LT Cases Accounts Receivable Monitoring Division (ARMD)  Large Taxpayers Service (LT) Cases LT-Collection Enforcement Division (LT-CED)  Large Taxpayers District Office (LTDO) Cases Large Taxpayers District Office (LTDO)  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 Case Description Signing/Approving Officer  National Office (NO) Cases other than LT Cases ACIR-Collection Service (CS) or in his absence the Head Revenue Executive Assistant (HREA)-CS  Large Taxpayers Service (LT) Cases ACIR-Large Taxpayers Service or in his absence the HREA-LTS (Programs and Compliance Group)  Large Taxpayers District Office (LTDO) Cases Chief-Large Taxpayers District Office (LTDO) or in his absence the Assistant Chief-LTDO  Regional Office (RO) Cases Regional Director or in his absence the Assistant Regional Director 2 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.