The Bureau of Internal Revenue (BIR) has the power to enforce the collection of unpaid taxes either through summary administrative remedies, such as the issuance of a warrant of distraint and/or levy (WDL), or judicial ones, such as filing a civil or criminal action against the taxpayer.

For the former, the BIR may seize the taxpayer’s personal properties, including but not limited to, stocks, securities, debts, credits, bank accounts and rights to personal properties, when he or she fails to pay his or her delinquent tax within the required period. Furthermore, the bureau may levy on the delinquent taxpayer’s real properties, simultaneously or after the distraint of personal properties.