THE Bureau of Internal Revenue (BIR), as the internal revenue tax collecting body of the government, is empowered to use administrative and judicial remedies in collecting delinquent taxes, or taxes which are already due and demandable.

The BIR can collect taxes using the administrative remedy of issuing warrants of distraint (for personal properties) and/or levy (for real properties) or warrants of garnishment (for bank accounts). It can also resort to judicial remedy by instituting civil or criminal cases against the taxpayer, which cases the BIR may pursue separately or simultaneously.