Taxes are the lifeblood of the government and should, as an inflexible policy, be collected promptly and without hindrance or delay (see Commissioner of Internal Revenue vs Standard Insurance Co., GR 219340) in order not to disrupt the operations of the government.
To further bolster this principle, Section 218 of the Tax Code, as amended, provides a non-interference policy with respect to collection of taxes by stating that "[n]o court shall have the authority to grant an injunction to restrain the collection of any national internal revenue tax, fee or charge imposed by the Tax Code.” Courts have cited this provision as basis for refusing injunctive relief when no grounds for such relief were shown.