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Philippine Bar review · Question

Practice question: Authority of Congress, Secretary of Finance, and Commissioner of Internal Revenue (CIR)

Essay Medium

Practice question

A general delegation authorizes routine tax-administration work to a division chief. The officer issues a first-impression ruling and purports to modify a contrary Bureau ruling, relying only on that general delegation. Assess the claimed authority under Section7.

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

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