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Seven people who are responsible for my persistent activities

0 Views· 11/26/23
Aryel Narvasa
Aryel Narvasa

Accomplish WDL-BIR Form No. 1301 or ITS BIR Form No. 0700, whichever is applicable, in quadruplicate (Annex 300-1.27);

Accurately fill-up the form, more particularly on thename and address of the taxpayer, the amount of tax due,the date of assessment, the applicable tax type, taxable period, and the assessment number.

The amount to be reflected in the warrant 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 investigation or audit, surveillance, etc. or for self-assessed taxes (i.e., returns filed with no payment or underpayment, dishonored checks, second installment etc.);

2. Forward the accomplished form, together with the docket of the case, to the duly authorized official for affixture of his/her signature thereon; and

3. Indicate the WDL number and post all relevant information in the Warrant Register maintained in the Office of the RDO/LTDO/LTCED in the manner prescribed in RR No. 3-69 and RDAO No. 1-2001.

The RD/RDO/LTDO Chief/ACIR-LTS or their authorized representative shall:

1. Review and sign the accomplished WDL; and

2. Return the signed WDL to the Revenue Officer/Seizure Agent for recording of the same in the Warrant Register and service thereof to the taxpayer.

Procedures in the Actual Service of the WDL

The actual service of a WDLoccurs when thetaxpayer or his/her/its duly authorized representative acknowledges the receipt of the warrant by voluntarily signing his/her name on the receipt portion of the warrant.

The Revenue Officer/Seizure Agent shall serve the WDL to the taxpayer within ten (10) days from receipt of the signed WDL.

If the taxpayer is located and is willing to acknowledge the receipt of the WDL:

a. For the individual taxpayer, the Revenue Officer/Seizure Agent shall:

Require the taxpayer/authorized representative, or a member of his household, of legal age and with sufficient discretion to sign on the acknowledgment receipt portion of all the copies of the warrant;

Ascertain the identification of the receiving party through the presentation of valid identification (ID) [e.g. those issued by government agencies such as the driver’s license by the Land Transportation Office (LTO), the Social Security System (SSS) ID and the Government Security and Insurance System (GSIS)]. Reflect the particulars of the ID presented by the authorized representative in the WDL;

Indicate the actual date and time of the service of the warrant;

Sign over the printed name as the service officer/seizure agent of the warrant and indicate the office address and the telephone number where he/she can be contacted by the taxpayer or his/her duly authorized representative;

Give the duplicate copy of the warrant to the taxpayer or his duly authorized representative;

Attach the original copy of the warrant received by the taxpayer and the other copies thereof to the docket;

Prepare and submit a progress report (Annex 300-1.28) to the RDO/LTDO/ LTCED Chief not later than the following day of the actualservice of the warrantand attach the same to the docket (Refer to CM 305.2.1-Notice of Tax Lien (NTL)/CM 305.3-Distraint of Personal Property/CM 307-Monitoring Warrant Enforcement).

b. If the taxpayer is a corporation, the Revenue Officer/Seizure Agent shall:

1. Serve the WDL to the President, Vice-President, Manager, Treasurer or Comptroller or to any responsible person of the corporation; and

2. Perform all the procedures as in the case of an individual taxpayer described above.

Procedures in the Constructive Service of the WDL

If the taxpayer (individual or corporation) refuses to acknowledge the receipt of the WDL, the Revenue Officer/Seizure Agent shall:

1. Indicate the date and time of the service of the warrant on the acknowledgement receipt portion;

2. Have two (2) credible witnesses, preferably two officers of the BIR, sign in the spaces provided for the witnesses;

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