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What is Warrant of Distraint and Levy Explained about?

The Bureau of Internal Revenue (BIR) can enforce tax collection through warrants of distraint and/or levy (WDL) when taxpayers fail to pay delinquent taxes. However, the issuance of a WDL must comply with due process requirements, as courts have invalidated WDLs when taxpayers were not properly notified of their tax liabilities. Taxpayers have remedies available, including the ability to quash a WDL if due process is violated, even during ongoing cases before the Court of Tax Appeals.

Author

Najim

Language

EN