SEC. 205. Remedies for the Collection of Delinquent Taxes

The civil remedies for the collection of internal revenue taxes, fees or charges, and any increment thereto resulting from delinquency shall be:

(a) By distraint of goods, chattels, or effects, and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts and interest in and rights to personal property, and by levy upon real property and interest in rights to real property; and

(b) By civil or criminal action.

Either of these remedies or both simultaneously may be pursued in the discretion of the authorities charged with the collection of such taxes: Provided, however, That the remedies of distraint and levy shall not be availed of where the amount of tax involve is not more than One hundred pesos (P100).

The judgment in the criminal case shall not only impose the penalty but shall also order payment of the taxes subject of the criminal case as finally decided by the Commissioner.

The Bureau of Internal Revenue shall advance the amounts needed to defray costs of collection by means of civil or criminal action, including the preservation or transportation of personal property distrained and the advertisement and sale thereof, as well as of real property and improvements thereon.

(Section 205, National Internal Revenue Code)

[BIR RDO 38, Compliance on Delinquent Accounts

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Email: balace.law@gmail.com

Balace Law is a full-service law office based in Quezon City headed by Atty. Arnulfo B. Balace.

Atty. Balace handles legal services which include:

Labor Law, Conciliation and Mediation (Department of Migrant Workers (DMW), National Labor Relations Commission (NLRC)- (Position paper, Reply, Rejoinder), Department of Labor and Employment (DOLE) Human Resources (HR) and Labor Compliance.

Litigation Practice (Labor Law, Criminal Law, Civil Law and Obligations, Administrative Law & Taxation.

Construction Industry Arbitration Commission (CIAC) Cases

Human Settlements Adjudication Commission (HSAC) Cases

Business Registration Services

Department of Trade and Industry (DTI)

Securities and Exchange Commission (SEC)

Professional Regulation Commission (PRC)

Ombudsman (OMB)

Serves as external counsel, under retainership agreement, to companies in the field of Business Processing Outsourcing (BPO), construction, fashion and textile, drugs and pharmaceutical, international manpower services, vehicle paint protection, security agency, and information technology (IT) by providing human resources (HR) assistance and government and legal compliance.