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Actual distraint Constructive distraint

1. Personal property is physically taken.
2. The taxpayer is already delinquent.
1. Personal property is not physically
taken.
2. There is no findings yet of a
delinquency, only that the taxpayer
is leaving the country or disposing
of his property to defraud his creditors
(including his tax obligation to the
government) or is in the process of
liquidation.

Levy Distraint Garnishment

1. As to subject Real property Personal property Personal property
matter owned by and in owned by and in owned by the
possession of the possession of the taxpayer but in the
taxpayer taxpayer. possession of a third
party.
2. As to disposition Forfeited in favor Purchased by the Purchased by the
forwant of bidders of the government government then government then
or bids inadequate then sold to meet resold to meet resold to meet the
to satisfy tax the deficiency. the deficiency. deficiency.
deficiency
3. As to Advertisement No advertisement No advertisement is
advertisement for once a week for is required. required.
sale three weeks.
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BIR
1 Letter of Authority (LOA)
2 Examination of the BIR
3 Notice of Informal Conference
(RR No. 7-2018)
4 Preliminary Assessment Notice Administrative remedies
(PAN)
5 Formal Letter of Demand and
Final Assessment Notice (FLD/
FAN)
6 Protest denied or unacted
within 180 days from filing a
request for reconsideration
or from submission of the
required supporting documents
in request for reinvestigation.
7 Appeal denied by the CTA
8 Appeal denied by the CTA en
banc
TAXPAYER
Respond to the PAN within 15 days from date
of receipt.
Within 30 days from receipt of the FLD/
FAN, protest (request for Reconsideration or
Reinvestigation) the assessment.
Within 60 days from filing of the protest
(request for reinvestigation) submit all
relevant supporting documents.
Within 30 days from receipt of adverse
decision or within 30 days from expiry of the
180 days period (if no decision), appeal to the
CTA.
Judicial remedies
Within 15 days (extendable 15 days) from
receipt of adverse decision by a CTA Division,
appeal to the CTA en banc.
Within 15 days (extendable 30 days) from
the receipt of adverse decision by the CTA en
banc, appeal to the SC.
Note: The FLD/FAN/FDDA shall become final,
executory, demandable, and unappealable,
should the taxpayer fail to avail of the
administrative and judicial remedies
accorded to him by law.
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Taxpayer
Administrative remedies
Within 2 years from the date of payment,
file a claim for refund.
BIR
A return filed showing an overpayment is
automatically considered written claim
for refund.

If tax is paid in installments, the 2-year The CIR may, even without a written claim
period is counted from the date of the therefore, refund any tax erroneously or
last installment payment. illegally collected, when this is evident in
the return filed.

Judicial remedies
Within 30 days from receipt of the ad- Claim for refund denied, or unacted by the
verse decision by the CIR but still within CIR while the 2-year period is about to
the 2-year peremptory period, or where elapse.
the claim for refund is still unacted by the
CIR yet the 2-year peremptory period is
about to expire: appeal or institute judi-
cial action with the CTA of the claim for
refund.

Within 15 days (extendable 15 days) from Appeal denied by the CTA.

receipt of the adverse decision by the
CTA, appeal the claim for refund to the
CTA en banc.

Within 15 days (extendable 30 days) from Appeal denied by the CTA en banc.
receipt of the adverse decision by the CTA
en banc, appeal the claim for refund to
the SC.

Note: The tax erroneously or illegally paid is forfeited in favor of the government as a
general-fund, should the taxpayer fail to avail of the administrative and judicial rem-
edies provided to him by law.
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Date of tax erroneously paid June 10, 2016

Date of claim for refund was filed with BIR March 3, 2018
Date of BIR decision of denial was received April 5, 2018
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