Money in the Hands of Government Disbursing Officer Cannot Be Garnished to Satisfy Employee's Income Tax Delinquency

December 2, 1985 BIR RULING NO. 212-85 304 376-60 212-85 S i r : This refers to your letter dated September 13, 1985 questioning the legality of the Warrant of Garnishment issued on January 9, 1985 by the Regional Director, Revenue Region No. 3-B, Valenzuela, Metro Manila, to the Chief Cashier/Disbursing Officer, National Irrigation Administration, EDSA, Diliman, Quezon City on your salary and allowance from said Office. In reply, please be informed that money still in the hands of government disbursing officer although intended as salary of a government employee cannot be garnished in satisfaction of his income tax delinquency the reason being that the government as a "garnishee" cannot be sued indirectly by itself or without its consent. Such being the case, the aforesaid Warrant of Garnishment is void and of no legal effect. This will serve as an authority for the Chief Cashier/Disbursing Officer of the National Irrigation Administration to disregard the said Warrant of Garnishment and pay the salary and allowance due to you. Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner