3. Collection Process

Must the Assessment be Final and Executory Before the CIR may Collect the Tax Deficiency?

It depends on the remedy sought.

• Summary Remedies of Distraint and Levy: The assessment need not be final and executory (R.A. No. 1125, as amended)¹
• Civil Case for Collection: The assessment must be final and executory (Yabes v. Flojo, G.R. No. L-46954, 20 July 1982²; San Juan v. Judge Conrado Vasquez, G.R. No. L-16814, 19 September 1961³; R.A. No. 1125 as amended, Sec. 7(c)(1)⁴)

Note: In the case of a false or fraudulent return with intent to evade tax or of failure to file a return... a [civil or criminal] proceeding in court for the collection of such tax may be filed without assessment (NIRC, Sec. 222[a])⁵