Amendments on tax collection remedies

After the taxpayer’s failure to pay delinquent tax within the prescribed period, real property may be levied upon before, during, or after distraint of personal property.
An internal revenue officer authorized accordingly must prepare an authenticated certificate specifying taxpayer's name and the tax/penalties due.
This certificate functions as a legal execution nationwide.
Levy is effected by writing a description of the property on the certificate.
Written notice of levy must be sent to the Register of Deeds where the property is located and to the taxpayer or relevant agents/occupants.
If personal property seized is insufficient to satisfy the tax, levy on real estate must proceed within thirty days after distraint.
A report on the levy must be submitted within ten days to the Revenue District Officer, Revenue Regional Director, and Commissioner of Internal Revenue.

Officials who fail to issue or execute warrants for distraint or levy within 30 days after the relevant deadlines are subject to automatic dismissal.
Abusive exercise of warrants by officials, confirmed through competent authority, will also lead to automatic dismissal.
Due notice and hearing are required before dismissal.

Within 20 days after a levy, the officer must advertise the property or sufficient portion to cover tax liabilities.
Advertisement period lasts at least 30 days and includes:
- Posting notices at municipal/city hall entrance and a public place in the locality of the property.
- Publication once a week for three weeks in a regularly circulated local newspaper.
Advertisement must state the total amount of taxes/penalties due, the sale time/place, taxpayer’s name, and property description.
Taxpayer may stop proceedings anytime before sale by paying all dues.
If unpaid, sale proceeds as scheduled at municipal buildings or on the property itself.
A return of the sale proceedings must be filed within five days, sent to all key revenue offices.
The collection agent issues a certificate of sale to the purchaser showing property details, purchaser, and sums due.
Excess sale proceeds beyond the tax claim and sale cost must be returned to the property owner.
Collection agents may advance costs for collection and sale, with proper documentation and reflected in monthly reports.