CHAPTER III - DELINQUENT ACCOUNTS

Publication of the List of Delinquent Taxpayers The Commissioner, may authorize, when deemed necessary and upon prior approval of the Secretary of ...

Delinquency Verification is being undertaken by various offices in the BIR in the course of the discharge of their respective functions on matters ...

Executive Order (EO) No. 398 dated 12 January 2005 requires the presentation of a Tax Clearance Certificate (TCL) issued by the Bureau of Internal ...

Warrant enforcement is being monitored also through the submission of pertinent reports by the responsible officers/offices. The system of reportin...

The handling of accounts receivables/delinquent accounts is being monitored through the submission of the pertinent reports reflecting the creation...

Redemption of Property A one-year redemption period is provided for the taxpayer from the date the Provisional Certificate of Sale of Real Property...

The property is declared forfeited if the highest bid is lower than the bid of the government. Or if there is no bidder present during the conduct ...

Advertisement of Sale of Seized Real Property Within twenty (20) days after levy, the real property subject of the levy, or a usable portion thereo...

The levy on the delinquent taxpayer’s real property may be effected before, simultaneously or after the distraint of any personal property belongin...

In the event that the taxpayer pays his tax liability prior to the sale of the distrained property, it is the duty of the Revenue Officer to releas...

When the amount of bid for the property under distraint is not equal to the amount of the tax or it is very much less than the actual market value ...

The seized and distrained personal property/ies of the taxpayer shall be sold at a public auction in order to satisfy the delinquent tax, together ...