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(c) Nonavailability of Injunction to Restrain Tax Collection

Injunction Not Available to Restrain Collection

General rule: No injunction to restrain collection of taxes

Exception: Suspension may be allowed as follows:

There is an appeal to the CTA, and
In the opinion of the court, the collection by the government agencies may jeopardize the interest of the Government and/or the taxpayer, and
The CTA may require the taxpayer to deposit the amount claimed or to file a surety bond for not more than double that amount. It may dispense with security in exceptional circumstances, including a prima facie invalid assessment (Sec. 11, RA 1125, as amended by RA 9282; Tridharma Marketing Corp. v. Court of Tax Appeals).

General rule: No injunction to restrain collection of taxes

Exception: Suspension may be allowed when:

There is an appeal to the CTA, and
In the opinion of the court, the collection by the government agencies may jeopardize the interest of the Government and/or the taxpayer, and
The CTA may require the taxpayer to deposit the amount claimed or to file a surety bond for not more than double that amount, but may dispense with security in exceptional circumstances, including a prima facie invalid assessment (Sec. 11, RA 1125, as amended by RA 9282).