CA 466 Section 305

Injunction not available to restrain collection of tax.

Section 305

SEC. 305. Injunction not available to restrain collection of tax. — No court shall have 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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Other provisions in CHAPTER I - Remedies in General

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationCA 466 Section 305 (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).

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