BIR tax collection injunction restrictions

Section 218 of the Tax Code clearly prohibits courts other than the CTA from issuing injunctions or temporary restraining orders (TRO) against BIR tax collections.
Only the CTA has the judicial authority to suspend tax collection if it determines that enforcement jeopardizes government or taxpayer interests.
When suspending collection, the CTA may require taxpayers to deposit the assessed amount or post a surety bond not exceeding twice the amount claimed.
Any TRO or injunction issued by courts other than the CTA is invalid and subject to annulment and cancellation.
BIR legal officers are mandated to promptly seek annulment of unauthorized TROs and initiate administrative cases against erring judges.
Notable jurisprudence reinforcing this rule includes Zuno vs. Judge Cabredo and Republic vs. Judge Caguioa cases.

After the Commissioner of Internal Revenue issues a final decision on a disputed assessment, or the CTA upholds such decision, the BIR shall immediately issue and serve warrants of distraint, garnishment, and levy.
These enforcement actions follow guidelines established in Revenue Memorandum Order No. 39-2007 and related BIR issuances.
Section 206 authorizes the BIR to place constructive distraint on property of delinquent taxpayers or those intending to evade tax collection by:
1. Retiring from business subject to tax.
2. Leaving the Philippines.
3. Removing property from the country.
4. Hiding or concealing property.
5. Obstructing tax collection proceedings.

The Revenue Memorandum Order takes effect immediately as of May 4, 2010.
It mandates strict compliance with the rules regarding injunctions and tax collection enforcement to protect government revenue interests.
The Commissioner of Internal Revenue enforces this order to uphold tax laws and prevent unauthorized judicial interference in tax collection processes.