BIR Ruling

November 8, 1968 The Acting Director Revenue Region No. 4 San Fernando, Pampanga S i r : In reply to the queries contained in your letter dated October 1, 1968 relative to Section 1 of Republic Act No. 5204, you are informed as follows: 1. The period prescribed for the issuance of the warrant of distraint and levy to not earlier than three months nor more than six months from the receipt of the demand was never intended as a limitation period for the enforcement of the remedy. 2. The remedy of distraint and levy remains available for the entire period prescribed by Section 332 (c) of the Tax Code. It is the sole intention of the law in prescribing that the remedy of levy be availed of not earlier than three months nor later than six 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. 3. The collection of taxes under assessment notice and/or letters of demand already received by delinquent taxpayers more than three months prior to June 15, 1968 must immediately be effected by distraint and levy. However, where the demands were received by them less than three months prior to June 15, 1968, the remedy should be resorted to only after three months from receipt by them of the demand. Be guided accordingly. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue