Both Installments of Income Tax Not Paid on Time may be Collected Immediately by Distraint and Levy

September 12, 1975 BIR RULING NO. 006-75 Both installments of income tax not paid on time may be collected immediately by distraint and levy . 1. Where the tax shown on the return is not paid on time (including dishonored checks), it can be collected immediately by distraint and levy. This is for the reason that the requirement of the 90-day period is intended for deficiency assessments and not for tax due per return of the taxpayer, the basis therefore being already known to him. 2. In case of failure by taxpayer to pay the 2nd installment of the tax shown on the return, which is on July 15, the tax, for the same reason, may also be collected immediately by distraint and levy. However, before resorting to the summary remedies for collection, the taxpayer should be notified of the fact of dishonor of his check and advised to redeem the check within a certain period (perhaps 15 days from receipt of notice) and to pay all penalties incident to delinquency, with the warming that should be fail to do so, he shall be criminally prosecuted and the tax collected by summary remedies. ( Note : The above ruling was revoked after we had gone to press. Editor) cd