Act No. 2339 Section 150

Civil remedies for collection of delinquent axes.

Section 150

SEC. 150. Civil remedies for collection of delinquent axes.—The civil remedies for the collection of internal-revenue taxes and any increment thereto resulting from delinquency shall be (a) by distraint of personal property and upon exhaustion thereof by levy upon real property and (b) by legal action. Either of these remedies or both simultaneously may be pursued in the discretion of the authorities charged with the collection of such taxes; but the civil remedy for the collection of the cedula tax shall be exclusively by distraint. No exemption shall be allowed against the internal-revenue taxes in any case.

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CitationAct No. 2339 Section 150 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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