THE Bureau of Internal Revenue (BIR) has continuously issued guidelines and publications to modernize and improve some of its antiquated procedures, consistent with the government's commitment to sound fiscal management tax administration reforms that will not just ease doing business and tax payments but also boost the country's economic recovery.
There are a number of BIR issuances aimed at reforming tax administration, including Revenue Regulation (RR) 11-2023 and Revenue Memorandum Circular (RMC) 109-2023. The first, issued Sept. 14, 2023, prescribed the use of email and electronic signatures as an additional mode of serving warrants of garnishment (WGs), pursuant to Section 208 in relation to Section 244 of the National Internal Revenue Code of 1997, as amended.
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