Injunction not available to restrain collection of tax.
Section 139
SEC. 139. Injunction not available to restrain collection of tax.—No court shall have authority to grant an injunction to restrain the collection of any internal-revenue tax.
Act No. 2339 Section 139
Act No. 2339 Section 139
Other provisions in CHAPTER FOUR.
- Section 140: Recovery of tax paid under protest.
- Section 141: Action to contest forfeiture of chattel.
- Section 142: Form and mode of. proceeding in actions arising under Internal Revenue Law.
- Section 143: Authority of Collector to make compromises and to refund taxes.
- Section 144: Satisfaction of judgment recovered against treasurer or other officer.
- Section 145: Remedy for enforcement of statutory penal provisions.
- Section 146: Remedy for enforcement of forfeitures.
- Section 147: Same; when to be sold or destroyed.
- Section 148: Disposition of funds recovered in legal proceedings or obtained from forfeitures.
- Section 149: Nature and extent of tax lien.
CitationAct No. 2339 Section 139 (LawPlayer, data as of July 4, 2026)
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).
Continue your research
Act No. 2339, full textChapter navigation and full text, so you can read this section in contextPhilippines legislationPhilippine Laws by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and yearCHAPTER FOUR. — read this in contextThe surrounding text of the act in order, so you can see what comes before and afterChapters and sections