BIR REVENUE MEMORANDUM ORDER NO. 42-2010

: Under Section 218 of the National Internal Revenue Code, no court except the Court of Tax Appeals has the authority to grant an injunction to restrain the collection of any national internal revenue tax, fee, or charge imposed by the Tax Code.
: The Court of Tax Appeals has exclusive jurisdiction to suspend the collection of taxes, but only under certain conditions such as when the collection may jeopardize the interests of the government or the taxpayer.
: The Court of Tax Appeals may suspend the collection of taxes when it believes the collection may jeopardize the government's or taxpayer's interests and may require the taxpayer to deposit the amount claimed or file a surety bond for not more than double the amount assessed.
: Constructive distraint may be placed if the taxpayer is retiring from business, intending to leave the Philippines, intending to remove or conceal property, or intending to obstruct the collection proceedings.
: No, appeals to the Court of Tax Appeals do not automatically suspend payment, levy, distraint, or sale of property unless the Court specifically suspends the collection under its discretionary power.
: This Order took effect immediately as of May 4, 2010, upon its adoption by the Commissioner of Internal Revenue.