b. Judicial Remedies

Judicial Remedies for Tax Collection and Customs Grievances

Under the Local Government Code (Republic Act No. 7160), a local government unit may collect delinquent local taxes, fees, or charges, including related surcharges and interest, through judicial action as a civil remedy¹. The code provides that civil collection may proceed through administrative action—via distraint of personal property and levy upon real property—or through judicial action¹. At the discretion of the local government unit concerned, either of these remedies or all may be pursued concurrently or simultaneously¹.

Similarly, for the collection of the basic real property tax and any other tax levied under the title on Real Property Taxation, the local government unit concerned may enforce collection either by administrative action through levy on real property or by judicial action².

In the area of customs administration, Republic Act No. 10863 establishes that the State must provide a fair and expeditious administrative and judicial appellate remedy for customs-related grievances and matters to protect and enhance government revenue and ensure modern, transparent customs processes³.