Commercial and Taxation Laws › Taxation Law › Local Taxation (RA 7160, as amended) › Assessment and Collection of Local Taxes

a. Remedies of LGUs

Penalty on Local Treasurer

The local treasurer shall be automatically dismissed from the service after due notice and hearing, without prejudice to criminal prosecution if he does any of the following;

  • Fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed; or
  • Is found guilty of abusing the exercise thereof, by competent authority. (LGC, Sec. 177)1

Civil Cases

  • Who May Appeal, Mode of Appeal, and Effect of Appeal
  • Suspension of Collection of Taxes
  • Injunction Not Available to Restrain Collection

Penalty on Local Treasurer

The local treasurer shall be automatically dismissed from the service after due notice and hearing, without prejudice to criminal prosecution if he does any of the following;

  • Fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed; or
  • Is found guilty of abusing the exercise thereof, by competent authority. (LGC, Sec. 177)2

CIVIL CASES

Authorities

  • LGC, Sec. 177