Issuance of Warrant of Garnishment Addressed to the Disbursing Officer of an Agency of a Foreign Government

February 15, 1988 REVENUE MEMORANDUM CIRCULAR NO. 05-88 SUBJECT : Issuance of Warrant of Garnishment Addressed to the Disbursing Officer of an Agency of a Foreign Government TO : All Internal Revenue Officers and Others Concerned For the information and guidance of all concerned, there is published hereunder US embassy Note No. 798 dated December 11, 1987 to the effect that court and analogous processes, such as a Warrant of Garnishment issued by the Bureau of Internal Revenue, involving foreign governments should first be forwarded to the Department of Foreign Affairs for the Department's consideration and then if deemed appropriate, delivered to the Embassy concerned by diplomatic note; that the Disbursing Officer of an agency of a foreign government like the United States Facility, Subic Naval Base to whom the said Warrant of Garnishment is issued, is without authority to comply with the same; and that the money intended for the salaries of the employees of the United States Government like those of the US Facility, Subic Naval Base but which are not yet actually paid to the said employees are still property of the US Government which cannot be the subject of a Warrant of Garnishment in satisfaction of the internal revenue tax liabilities of the employees.' cd " Embassy of the United States of America " No . 798 " The Embassy of the United States of America presents its compliments to the Department of Foreign Affairs and has the honor to refer to the attached Warrants of Garnishment issued by the Ministry of Finance, Bureau of Internal Revenue . The warrants were delivered by regular mail to the Disbursing Officer of the United States Facility, Subic Naval Base . " The Embassy believes the Department will agree that the attempted service of process at the premises of an Agency of the United States Government is not consonant with international practice and is inconsistent with Philippine Department of Justice Circular No. 47 of August 5, 1970 (as amended) which requires that court and analogous processes involving foreign governments be forwarded to the Department of Foreign Affairs for the Department's consideration and then if deemed appropriate, delivered to the Embassy by diplomatic note. It appears the Ministry of Finance did not send these documents through the Department of Foreign Affairs . " The Embassy also wishes to note that the United States Government is without authority to comply with the warrants. Until actually paid, the salaries of its employees are property of the United States Government and not subject to attachment under United States and international law . "Embassy of the United States of America "Manila, December 11, 1987 " The Embassy respectfully requests the Department to inform the Ministry of Finance, Bureau of Internal Revenue of the foregoing. The warrants are hereby returned for such disposition as the Department deems appropriate . " The Embassy of the United States of America avails itself of the opportunity to renew to the Department of Foreign Affairs of the Republic of the Philippines the assurance of its highest consideration ." It is desired that this Circular be given as wide a publicity as possible. (SGD.) BIENVENIDO A. TAN, JR. Commissioner