Commercial and Taxation Laws › Taxation Law › Tax Remedies
6. Government Remedies
GOVERNMENT REMEDIES
Remedies Available to the Government (NIRC, Sec. 205)1
- Administrative Remedies; and
- Distraint; and
- Levy
Note: Distraint and levy are unavailable when tax liability is not more than PhP 100
- Judicial Remedies
- Civil; and
- Criminal Actions
Pursuing SEC. 205 Remedies Simultaneously
The above remedies may be pursued singly or simultaneously at the discretion of the revenue authorities (NIRC, Sec. 205)2
Authorities
- NIRC, Sec. 205