4. Civil Penalties

Civil Remedies and Redress for Delinquencies and Violations

Under the National Internal Revenue Code, the civil remedies for the collection of internal revenue taxes, fees or charges, and any increment resulting from delinquency include: (a) distraint of personal property and levy upon real property; and (b) civil or criminal action¹. Either or both remedies may be pursued simultaneously at the discretion of the collecting authorities, except that distraint and levy cannot be availed of when the tax involved does not exceed one hundred pesos (₱100)¹. In criminal cases filed for collection, the judgment must not only impose the penalty but also order payment of the taxes as finally decided by the Commissioner¹.

In the sphere of competition law, the Philippine Competition Commission has original and primary jurisdiction to investigate and decide violations, and may institute appropriate civil or criminal proceedings². After due notice and hearing, upon a finding based on substantial evidence that an entity has engaged in an anti-competitive agreement or abused its dominant position, the Commission may redress the violation through remedies such as injunctions, required divestment, and disgorgement of excess profits².