BIR Ruling

September 9, 1968 The Chief Tax Accounts Division Thru the ROH (Collection) S i r : In reply to your letter dated August 13, 1968 you are informed that the summary remedy of distraint and levy can be availed of at any time during the 5-year period for collection of taxes but not earlier than 3 months. It is the sole intention of the law in prescribing that the remedy of distraint and levy be availed of not later than 6 months from receipt of demand to accelerate tax collection by punishing internal revenue officers concerned accordingly for neglect in not so availing of the remedy within the period prescribed. The period prescribed was never intended as a limitation period for the enforcement of the remedy. The remedy of distraint and levy remains available for the entire period prescribed by Section 332 (c) of the Tax Code. Be guided accordingly. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue