Amending Certain Sections of the National… Section 291

Injunction not available to restrain collection of tax.

Section 291

SEC. 291. Injunction not available to restrain collection of tax.—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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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

CitationAmending Certain Sections of the National… Section 291 (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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