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REVENUE REGULATIONS (RR) NO. 12-2025
Section 2 of this Revenue Regulation (RR) addresses the amendment to Section 5 of RR No. 03-69, specifically focusing on the provisions outlined in Section 5(a). This amendment introduces additional stipulations regarding the service of warrants and notices to taxpayers who have re-emerged from a status previously designated as Cannot Be Located (CBL) under the conditions specified in current revenue issuances.
Key changes are summarized as follows:
| For Individual Taxpayers | For Corporate Taxpayers |
| Amendment stipulates that an authorized representative or a household member of legal age, possessing adequate discernment, must voluntarily acknowledge the Warrant of Distraint/Levy (WDL) by providing their signature on the receipt section of the warrant. | The WDL may also be served to the vice president or comptroller of the Corporation. |
These regulations shall take effect immediately upon publication in the BIR official website.