Article 145p. 145

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

protest". Verbal protests shall be confirmed in writing,

with a statement of the ground, therefor, within thirty

days. The tax may be paid under protest, and in such case

it shall be the duty of the Provincial, City or Municipal

Treasurers to annotate the ground or grounds therefor on

the receipt.

(b) In case of payments made under protest, the amount

or portion of the tax contested shall be held in trust by

the treasurer and the difference shall be treated as

revenue.

(c) In the event that the protest is finally decided in favor

of the government, the amount or portion of the tax held

in trust by the treasurer shall accrue to the revenue

account, but if the protest shall be decided finally in favor

of the protestant, the amount or portion of the tax

protested

against

may

either

be

refunded

to

the

protestant or applied as tax credit to any other existing or

future tax liability of the said protestant.

Section 63. Repayment of excessive collections. When it

appears

that

an

assessment

of

real

property

was

erroneous and unjust when made and the same is

reduced because of such error or injustice, and not by

reason of damage incurred or deterioration suffered by

such

property

subsequent

to

the

date

of

original

assessment, the taxpayer shall be entitled to the proper

refund for taxes and penalties paid by him for not more

than three years.

Timely notice shall be given by the Provincial or City

Treasurer to every taxpayer whose assessment is so

reduced and he shall be furnished a certificate showing

the amount of refund to which he is entitled for payment

already made.

Section 64. Restriction upon power of court to impeach

tax. No court shall entertain any suit assailing the validity

of tax assessed under this Code until the taxpayer shall

have paid, under protest, the tax assessed against him

nor shall any court declare any tax invalid by reason of

irregularities or informalities in the proceedings of the

officers charged with the assessment or collection of

taxes, or of failure to perform their duties within this time

herein

specified

for

their

performance

unless

such

irregularities, informalities or failure shall have impaired

the substantial rights of the taxpayer; nor shall any court

declare

any

portion

of

the tax assessed under the

provisions of Code invalid except upon condition that the

taxpayer

shall

pay

the

just

amount

of

the

tax, as

determined by the court in the pending proceeding.

Section 65. Notice of delinquency in the payment of the

real property tax. Upon the real property tax or any

installment thereof becoming delinquent, the provincial

or city treasurer shall immediately cause notice of the fact

to be posted at the main entrance of the provincial

building and of all municipal buildings or municipal or

city hall and in a public and conspicuous place in each

barrio of the municipality of the province or city as the

case may be. The notice of delinquency shall also be

published once a week for three consecutive weeks, in a

newspaper of general circulation in the province or city, if

any

there

be,

and

announced

by

a

crier

at

the

marketplace for at least three market days.

Such

notice

shall

specify the date upon which tax

became

delinquent,

and

shall

state

that

personal

property may be seized to effect payment. It shall also

state that, at any time, before the seizure of personal

property,

payment

may

be

made

with

penalty

in

accordance with the next following section, and further,

that unless the tax and penalties be paid before the

expiration of the year for which the tax is due, or the tax

shall have been judicially set aside, the entire delinquent

real property will be sold at public auction, and that

thereafter the full title to the property will be and remain

with the purchaser, subject only to the right of delinquent

taxpayer or any other person in his behalf to redeem the

sold property within one year from the date of sale.

Section 66. Penalty for delinquency. Failure to pay the

real property tax before the expiration of the period for

the

payment

without

penalty

of

the

quarterly

installments thereof shall subject the taxpayer to the

payment of a penalty of two per centum on the amount

of the delinquent tax for each month of delinquency or

fraction thereof, until the delinquent tax shall be fully

paid: Provided, That in no case shall the total penalty

exceed twenty-four per centum of the delinquent tax. The

rate of penalty for tax delinquency fixed herein shall be

uniformly applied in all provinces and cities.

Section

67. Remedies cumulative, simultaneous and

unconditional. Collection of the real property tax may be

enforced through any or all of the remedies provided

under this Code, and the use or non-use of one remedy

shall not be a bar against the institution of the others.

Formal demand for the payment of the delinquent taxes

and penalties due need not be made before any of such

remedies may be resorted to; notice of delinquency as

required in Section sixty-five hereof shall be sufficient for

the purpose.

Section

68.

Distraint

of

personal

property

for

delinquency. After delinquency in the payment of such

tax may be enforced by distraining the personal property

including the crops growing on land of the delinquent

taxpayer. In such case, the provincial or city treasurer or

his deputy shall issue a duly authenticated certificate,

based upon the records of his office, showing the fact of

the delinquency and the amount of tax and penalty due,

and this shall be sufficient warrant for the seizure of any

non-exempt

personal

property

belonging

to

the

delinquent taxpayer in question. Such process may be

executed by the provincial or city treasurer, his deputy, or

any officer authorized to execute legal process.

Section 69. Personal property exempt from distraint or

levy.

The

following

property

shall

be

exempt

from

distraint and the levy of attachment or execution for

delinquency in the payment of the real property tax:

(a) Tools and the implements necessarily used by the

delinquent taxpayer in his trade or employment.

(b) One horse, cow, carabao, or other beast of burden,

such

as

the

delinquent

taxpayer

may

select,

and

necessarily used by him in his ordinary occupation.

(c) His necessary clothing, and that of all his family.

(d)

Household

furniture

and

utensils

necessary

for

housekeeping,

and

used

for

that

purpose

by

the

delinquent taxpayers, such as he may select, of a value

not exceeding three thousand pesos.

(e)

Provisions,

including

crops,

actually

provided for

individual or family use sufficient for four months.

(f) The professional libraries of lawyers, judges, clergymen,

doctors,

school

teachers,

and

music

teachers,

not

exceeding five thousand pesos in value.

(g) One fishing boat and net, not exceeding the total

value

of

five

thousand

pesos,

the

property

of

any

fisherman, by the lawful use of which he earn a livelihood.

(h) Any material or article forming part of a house or

improvement of any real property.

Section 70. Sale of distrained personal property. Property

seized upon process under Section sixty-eight hereof

shall, after due advertisement, be exposed for sale at

public auction to the bidder, and so much of the property

shall be thus sold as may be necessary to satisfy the tax,

penalty, and cost of the seizure and sale. The purchaser at

such

sale

shall

acquire

an

indefeasible

title to the

property.

Advertisement in such cases shall be given by notice

stating the name of the owner of the property to be sold,

date, time, place and cause of the sale, posted for twenty

days before the date of the auction at the main entrance

of the city or municipal hall, or municipal building, and at

a public and conspicuous place in the barrio or street

where the property was seized, and announced by crier at

the marketplace at least three market days before the

auction sale.

© Compiled by RGL

145 of 201