June 4, 2019
REVENUE MEMORANDUM ORDER NO. 041-19
| SUBJECT | : | Prescribing the Required Documents in the Processing of the Request for the Lifting of Warrant of Garnishment, Notice of Tax Lien, Notice of Levy and Notice of Encumbrance |
| TO | : | All Internal Revenue Officers and Others Concerned |
I. BACKGROUND
Warrant of Garnishment (WG), Notice of Tax Lien (NTL), Notice of Tax Levy (NOL) and Notice of Encumbrance (NOE) are generally issued to persons who have either control or custody of the properties owned by taxpayers with outstanding tax liabilities with this Bureau in order to enforce the collection remedies provided under the Tax Code, as amended. These warrants and notices prohibit the persons having control or custody of the properties of the delinquent taxpayers to dispose the same to other parties other than this Bureau since these properties shall be taken for partial/full settlement of the owner-delinquent taxpayer's tax liabilities. Delinquent taxpayers may, at any time prior to the transfer of ownership of these properties either to the government or the bidder to whom the subject properties were awarded,...
