Nature and extent of tax lien.
Section 301
SEC. 301. Nature and extent of tax lien.—If any person, corporation, partnership, joint-account (cuenta en partv-tipacion), association, or insurance company liable to pay an internal revenue tax, neglects or refuses to pay the after demand, the amount shall be a lien in favor the Government of the Philippines from the time when e assessment was made by the Commissioner until paid, ft interest, penalties, and costs that may accrue in thereto upon all property and rights to property belonging to the taxpayer: Provided, That this lien- shall not be valid against any mortgagee, purchaser, or judgment creditor until notice of such lien shall be filed by the Commissioner in the office of the register of deeds of the province or city where the property of the taxpayer is situated or located.