Description
The Bureau of Internal Revenue (BIR) holds sweeping powers to assess and collect taxes in the Philippines, including garnishing bank accounts, seizing property, and shutting down businesses without court approval. While these measures aim to enforce compliance, they can severely impact taxpayers’ operations and finances. This guide examines ten extreme BIR enforcement scenarios—such as business closures under “Oplan Kandado,” asset garnishments, and criminal charges—and the legal remedies available. It highlights procedural safeguards, the Taxpayer’s Bill of Rights, and recent rulings to help taxpayers protect their interests amid intensified enforcement.
