SEC. 207. SEC. 208. SEC. 209. SEC. 210. SEC. 211. SEC. 212. SEC. 213. SEC. 214. SEC. 215. SEC. 216. SEC. 217. SEC. 218. SEC. 219. SEC. 220. SEC. 221. SEC. 222. SEC. 223. SEC. 224. SEC. 225. SEC. 226. SEC. 227. Summary Remedies.............................................................................208 Procedure for Distraint and Garnishment.............................................209 Sale of Property Distrained and Disposition of Proceeds....................... 210 Release of Distrained Property Upon Payment Prior to Sale ................. 210 Report of Sale to Bureau of Internal Revenue....................................... 210 Purchase by Government at Sale Upon Distraint.................................. 210 Advertisement and Sale....................................................................... 211 Redemption of Property Sold...............................................................212 Forfeiture to Government for Want of Bidder.......................................212 Resale of Real Estate Taken for Taxes...................................................212 Further Distraint or Levy.....................................................................213 Injunction not Available to Restrain Collection of Tax..........................213 Nature and Extent of Tax Lien..............................................................213 Form and Mode of Proceeding in Actions Arising under this Code........213 Remedy for Enforcement of Statutory Penal Provisions........................213 Exceptions as to Period of Limitation of Assessment and Collection of Taxes...............................................................................213 Suspension of Running of Statute of Limitations.................................. 214 Remedy for Enforcement of Forfeitures................................................ 214 When Property to be Sold or Destroyed................................................215 Disposition of Funds Recovered in Legal Proceedings or Obtained from Forfeitures..................................................................................215 Satisfaction of Judgment Recovered Against any Internal Revenue Officer......................................................................215 CHAP. III. SEC. 228. SEC. 229. SEC. 230. SEC. 231. PROTESTING AN ASSESSMENT, REFUND, ETC..................................215 Protesting of Assessment.....................................................................215 Recovery of Tax Erroneously or Illegally Collected............................... 216 Forfeiture of Cash Refund and of Tax Credit......................................... 217 Action to Contest Forfeiture of Chattel................................................. 217 TITLE IX. COMPLIANCE REQUIREMENTS......................................................218 CHAP. I. SEC. 232. SEC. 233. SEC. 234. SEC. 235. KEEPING OF BOOKS OF ACCOUNTS AND RECORDS.......................... 218 Keeping of Books of Accounts.............................................................. 218 Subsidiary Books................................................................................. 218 Language in which Books are to be Kept; Translation........................... 219 Preservation of Books of Accounts and Other Accounting Records....... 219 CHAP. II. SEC. 236. SEC. 237. ADMINISTRATIVE PROVISIONS.........................................................220 Registration Requirements..................................................................220 Issuance of Receipts or Sales or Commercial Invoices...........................224 Isla Lipana & Co., the Philippine member firm of the PwC network