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.