Can the government pursue distraint and levy and file a civil or criminal action at the same time?

• A. Yes, both may be used simultaneously, except for amounts not more than Php100
• B. No, only one remedy may be used at a time
• C. Yes, but only if the amount exceeds Php100
• D. No, civil action cannot be filed with distraint and levy

Answer: (A)

Distraint and levy is an administrative collection tool that the tax authority can use to seize property or funds to satisfy a tax debt. It isn’t the only way to recover taxes, and the law allows the government to pursue other enforcement paths at the same time—civil actions for collection or criminal actions for tax evasion can be filed concurrently to strengthen recovery and deterrence. The catch is a small-debt exception: for amounts not exceeding Php 100, civil or criminal actions cannot be pursued simultaneously with distraint and levy; the collection would proceed through distraint and levy alone in those tiny cases. This arrangement balances quick administrative collection with the wider options of judicial remedies for larger debts.