MANILA, Philippines — Can the court issues a temporary restraining order stopping the Bureau of Internal Revenue (BIR) from collecting taxes?
This question cropped up as Revenue Commissioner Kim S. Jacinto-Henares received last
Monday a letter from the Supreme Court asking her why she should not be cited for contempt for allegedly defying its TRO stopping the collection of the 20 percent final withholding tax on the controversial PEACe bonds totaling to P5 billion.
Henares said she will submit to the SC her answer on Dec. 1.
But some BIR officials who refused to be named said the SC cannot issue such TRO under existing tax laws.
They cited Section 218 of the Tax Code which stipulates that "no court shall have the authority to grant an injunction to restrain the collection of any national internal revenue tax, fee or charge imposed by this Code."
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