BIR allows use of e-signatures in warrants of garnishment

THE Bureau of Internal Revenue (BIR) said it is allowing the use of e-mails and e-signatures in the issuance of warrants of garnishment.

In its Revenue Regulations No. 11-2021, the BIR said that it is prescribing the use of e-mails and e-signatures as an additional mode of service for warrants of garnishment to facilitate the collection of delinquent taxes.

“Traditionally warrants of garnishment against the deposits of delinquent taxpayers are issued and served physically or via constructive/substituted means, to the concerned depositary banks,” the BIR said.

“For the past years, collection personnel mandated to serve warrants of garnishment were confronted with challenges in the pursuit of their specific functions. Therefore, the service through electronic mail and the use of electronic signatures on the warrants of garnishment are necessary in order to exhaust the benefits of this modern-day technology,” it added.

The agency said this will help make determining and collecting assets of delinquent taxpayers more efficient. — Luisa Maria Jacinta C. Jocson