i. Civil Action

Civil and Judicial Actions as Remedies

Under Republic Act No. 7160, the civil remedies available for the collection of local taxes, fees, or charges, as well as related surcharges and interest resulting from delinquency, include administrative action and judicial action¹. Administrative action may be executed through distraint of personal property—including goods, chattels, effects, stocks, other securities, debts, credits, bank accounts, and rights to personal property—and through levy upon real property and rights therein¹. Either judicial action or administrative action, or all of these remedies, may be pursued concurrently or simultaneously at the discretion of the local government unit concerned¹.

In addition, Republic Act No. 386 provides for a civil action as a specific statutory remedy in other contexts:

• Remedies against a private nuisance: A civil action, or abatement without judicial proceedings².
• Remedies against a public nuisance: A prosecution under the Penal Code or any local ordinance, a civil action, or abatement without judicial proceedings³.