BIR Ruling

June 13, 1967 Mr. Alfonso B. Camillo Chief, Tax Accounts Division B.I.R., Manila S i r : This refers to your letter dated March 30, 1967, requesting information as to the proper remedy that a Seizure Agent should take if in the execution of a Warrant of Distraint and Levy, he is refused access to the dwelling of a delinquent taxpayer to distrain the personal properties of the taxpayer located therein such as pianos, stereophonic, appliances, television sets, refrigerators, etc. cdpr In reply, you are informed that the Seizure Agent has under the circumstances no recourse but to submit his report on the proceedings reciting therein the details thereof. The Office concerned should then refer the case to the Legal Department or Legal Branch, as the case may be for appropriate judicial action, civil or criminal, or both. Be guided accordingly. prcd Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue