Spouses Emmanuel and Jinkee Pacquiao v CTA and CIR; G.R. No. 213394; 06 Apr 2016

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Petitioner spouses filed an Urgent Motion for the CTA to lift the warrants of distraint, levy and garnishments issued by the CIR against them in connection with their deficiency income tax and VAT assessments for taxable years 2008 and 2009.

On 22 April 2014, the CTA issued a resolution granting the petitioners’ Urgent Motion, ordering the CIR to desist from collecting on the deficiency tax assessments against the petitioners.

Whether or not the CTA may issue injunctive writs to restrain the collection of tax.

YES. The CTA has ample authority to issue injunctive writs to restrain the collection of tax and to even dispense with the deposit of the amount claimed or the filing of the required bond whenever the method employed by the CIR in the collection of tax jeopardizes the interests of the taxpayer for being patently in violation of the law. Such authority emanates from the jurisdiction conferred to it not only by Section 11 of R.A. No. 1125, but also by Section 7 of the same law which, as amended provides that the CTA shall exercise exclusive appellate jurisdiction to review by appeal “other matters arising under the National Internal Revenue Code or other laws administered by the Bureau of Internal Revenue.”

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