BIR Ruling

October 30, 1968 The Regional Director Revenue Region No. 19 Cotabato City S i r : This refers to the inquiry of the Revenue District Officer, Cotabato City, dated October 22, 1968 regarding the collection by distraint and levy of 1966 accounts of taxpayers. In this connection, you are informed as follows: Statements of accounts for 1966 and prior years appearing in the record of the Bureau are liabilities predicated on demands or assessment notices previously issued. As a matter of fact, these tax liabilities are at this time already incontestable unless some of these accounts had been protested and are still pending adjudication by the Bureau. Inasmuch as demands for these tax liabilities had been made long before the enactment of Republic Act No. 5204, collection thereof can immediately be enforced by distraint and levy without the necessity of other demand. However, in order to give the taxpayers concerned a change to effect settlement, notices may be sent to them regarding their tax liabilities and advised to effect payment within fifteen days from receipt of the notice; otherwise, collection shall immediately be effected by distraint and levy. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue