Practice question
A division chief is authorized to carry out routine delegated tasks and argues that this necessarily includes overturning an existing Bureau tax ruling. What does Section7 require?
- Division-chief rank eliminates every nondelegable category.
- A routine task authorization is automatically a new statute.
- Only the taxpayer's preference determines who may reverse the ruling.
- Every old ruling expires whenever a division chief changes offices.
- The nondelegable ruling-reversal exception must be respected despite the officer's otherwise sufficient rank.
Legal references
- NIRC, Sections 5-7,22-23 and32, as enacted in RA8424 and subject to the cited later amendments: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
Answer this question in flashcards to review your response and continue practicing.