7. Judicial Remedies

Judicial Remedies in Local and Customs Taxation

Under the Local Government Code of 1991 (Republic Act No. 7160), judicial action is expressly recognized as one of the remedies available to local government units for tax enforcement and collection. For the collection of delinquent local taxes, fees, or charges, along with related surcharges and interests, a local government unit may pursue civil remedies through:

• Administrative action, which includes the distraint of personal property of whatever character (including goods, chattels, effects, stocks, securities, debts, credits, bank accounts, and rights to personal property) and levy upon real property and interests therein; and¹
• Judicial action¹.

Either or all of these civil remedies may be pursued concurrently or simultaneously at the discretion of the local government unit concerned¹. 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 avail itself of remedies either by administrative action through levy on real property or by judicial action².

In the sphere of customs and tariff administration, the State adheres to the policy of providing a fair and expeditious administrative and judicial appellate remedy for customs-related grievances and matters pursuant to the Customs Modernization and Tariff Act (Republic Act No. 10863)³.