1. In the recent case of Spouses Pacquiao v.

Court of Tax
1
Appeals , the Supreme Court affirmed the authority of the
Honorable Court of Tax Appeals to issue injunctive writs and even
to dispense with the filing of security bond. The Court ruled:

“…the Court still holds that 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 a 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:
Sec. 7.   Jurisdiction. — The Court of Tax Appeals
shall exercise:
a. Exclusive appellate jurisdiction to review by
appeal, as herein provided:
1. Decisions of the Commissioner of Internal
Revenue in cases involving disputed
assessments, refunds of internal revenue taxes,
fees or other charges, penalties imposed in
relation thereto, or other matters arising under the
National Internal Revenue or other laws
administered by the Bureau of Internal Revenue;

1
G.R. No. 213394, [April 6, 2016