Tax Updates October 2021 (SyCipLaw Tax Issues And Practical Solutions (T.I.P.S.) Vol. 13)

1. If a taxpayer believes that a national internal revenue tax assessment issued against it is based on an unconstitutional law, may the taxpayer question the assessment by filing a petition for declaratory relief with prayer for injunction before the Regional Trial Court?

No. In Commissioner of Internal Revenue v. Standard Insurance Co., Inc. (G.R. No. 219340, April 28, 2021), the Supreme Court ruled that courts have no jurisdiction over petitions for declaratory relief against the imposition of tax liability or validity of tax assessments. Further, no court has the authority to grant an injunction to restrain the