Warrants of distraint and/or levy

TAXES are the lifeblood of the government. Thus, Section 218 of the National Internal Revenue Code, as amended, sets out the primordial "no injunction rule" that bars courts from restraining the collection of any national internal revenue tax, fee or surcharge imposed by the Tax Code.

To achieve its mandate to assess and collect taxes, the Bureau of Internal Revenue (BIR) is empowered under Section 206 of the Tax Code to exercise the following remedies: issue a distraint of personal property/levy on real property and file a civil or criminal action against a taxpayer. Either or both may be pursued by the BIR.