Collection of Delinquent Accounts of Taxpayers Residing Abroad

October 8, 1990 REVENUE MEMORANDUM ORDER NO. 47-90 SUBJECT : Collection of Delinquent Accounts of Taxpayers Residing Abroad TO : All Internal Revenue Officers and Others Concerned Effective immediately, no tax docket shall be forwarded to the International Tax Affairs Division for the collection of delinquent accounts of taxpayers residing abroad. The reason for this is the fact that this division has no representative abroad who can collect said accounts. Instead, efforts should be exerted by the designated revenue officer to locate assets belonging to the delinquent taxpayers in their former place of abode through the information obtained from the employers, neighbors, friends, and relatives. acd If there are properties left by the taxpayers, the same can be seized or levied upon and sold in accordance with the collection enforcement procedures outlined in the Tax Code even in the absence of the taxpayers. This is effected by the posting of notice of tax sale, publication of tax sale in case of real properties and notices to occupants of said property of the sale since the same is equivalent to an action " in rem ". If there are no leviable properties left by the taxpayers, the affidavit required under RMO 40-87 shall be executed by the revenue officer concerned. On the basis of the affidavit, an ATCA shall be issued to remove the amount temporarily from the General Control Ledger and to place these in the suspense file, to be revived when the taxpayers return to the country. cd i In cases, however, where the prospect of collecting the account is remote, as when the taxpayer is a foreigner or a Filipino who has become a naturalized citizen abroad, the account/docket for such taxpayer shall be filed permanently as closed case. (SGD.) JOSE U. ONG Commissioner of Internal Revenue