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All Jurisprudence based

0 tracked cards Commercial and Taxation Laws

An LGU imposes local business tax on MegaTech Manufacturing, Inc. After a demand for payment, MegaTech fails to pay. The City Treasurer proceeds with the LGU remedy of distraint and levy by seizing MegaTech's delivery trucks and pallets stored at the company's yard, and later sells them at a public auction to satisfy the tax. MegaTech challenges the levy as invalid for lack of due process, claiming no prior notice was given before seizure. (a) Identify the controlling doctrine on remedies of local government units for collecting local taxes and name the remedy invoked in this case. (b) Distinguish the remedy of distraint and levy from a civil action for collection of local taxes. (c) Apply the doctrine to MegaTech's facts: is the levy valid or not, and why?

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Sale of real property within the LGU's jurisdiction to satisfy the tax is the remedy invoked; levy must follow a judicial process. Civil action for collection of local taxes is the remedy invoked; the levy is valid if a demand letter was properly issued. Distraint and levy on movables (non-judicial) is the remedy invoked; the levy is invalid for lack of prior notice, violating due process. Administrative compromise or settlement with the LGU is the remedy invoked; the levy is invalid because there was no legislative approval.

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