Tax Remedies Chapter 2 Report
Tax Remedies Chapter 2 Report
Tax Remedies Chapter 2 Report
TAX REMEDIES
Chapter 2 Remedies for Collection of Taxes
Sections 205 to 222
distraint
Remediesdelinquent taxes
By
Levy
By
court actions
When the protest is not acted upon by the CIR within 180
days from submission of documents and the taxpayer
failed to appeal with the CTA within 30 days from the lapse
of the 18day period.
Necessity of assessment in
case of civil actions
There
The
the penalty;
Section 206.
Constructive Distraint
of the Property of a
Taxpayer
When a property of a
taxpayer may be placed
under constructive distraint?
The
If
Within
Leave
BIR is authorized to
issue a warrant of
garnishment against
the bank account of a
taxpayer despite the
pendency of the
taxpayers protest.
Section 208.
Procedure for
Distraint and
Garnishment
Requirement of notice
Notification
Not
Very
Property
so purchased may be
resold by the Commissioner or his
deputy, and the net proceeds
therefrom shall be remitted to the
Section 213.
Advertisement and
Sale
Section 214.
Redemption of
Property Sold
Period of Redemption
Within
Effects of redemption of
property sold
Such
Section 215.
Forfeiture to
Government for Want
of Bidder
Period of redemption
Within
After
Section 218.
Injunction not
Available to Restrain
Collection
Except:
When:
There
CIR;
In the opinion of the CTA, the collection may
jeopardize the interest of the Government and/or
the taxpayer;
The taxpayer may be required to deposit the
amount claimed or to file a surety bond for not
more than double the amount with the Court.
Tax Lien
Tax
Sue
Civil
They
No
determination of the
existence of a tax fraud for the
imposition of the criminal
penalties rests solely upon the
Judiciary Branch of the
Government where the RTC has
exclusive original jurisdiction.
Civil
Cases
Criminal
Cases
Principal Amount of
Taxes (exclusive of
charges and
penalties)
Court
The
End of Report