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Serving of warrants of garnishments via email

RECENTLY, the Bureau of Internal Revenue (BIR) issued Revenue Regulations 11-2023 (the Regulation) dated Sept. 14, 2023, which prescribes the use of email and electronic signature as an additional mode of service of Warrants of Garnishment (WGs). The Regulation provides that, starting Oct. 1, 2023, the Revenue Officers may serve WGs via email to depository banks, thereby initiating the collection process without the need for personal service. Furthermore, the Regulation requires bank head office...
National Internal Revenue Code Bureau Of Internal Revenue Internal Revenue Revenue Regulations Revenue Officers Tax Code

California About To Adopt Sweeping New Greenhouse Gas Emissions Disclosure And Climate-Related Financial Risk Reporting Requirements: Implications For Companies - Climate Change

Governor Newsom has announced his intent to sign into law the nation's most extensive greenhouse gas (GHG) emissions disclosure and climate-related financial risk reporting legislation...
United States Emissions Reporting Organization California Senate Rules Committee California Senate Rules Committee Floor Analysis Council Proposal Recommendations Of The Task
Source: mondaq.com

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Best evidence obtainable in assessment cases • Atty. Rodel C. Unciano

Under existing rules, tax assessments are ordinarily based on the returns and documents submitted by the taxpayer during the examination. However, when a report required by law as basis of the assessment is not forthcoming within the time fixed by laws, or when there is reason to believe that the taxpayerโ€™s reports are false, incomplete
Supreme Court Tax Code Revenue Memorandum Circular Presumptive Income Level Assessment Approach Local Treasurer

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