Practice question
A taxpayer's question concerns an abstract interpretation of a Code provision, not an appeal from a disputed assessment. The CIR says his interpretative ruling is entirely immune from the Secretary's review. Is that position consistent with Section 4?
- Yes, exclusive and original means unreviewable
- Yes, all tax interpretation belongs to private accountants
- No, because every interpretation must first be issued by Congress
- Yes, if the ruling is signed personally
- No; the first paragraph expressly makes that interpretative power subject to the Secretary's review
Legal references
- NIRC Sections 4,22,23 and244: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/2/3896
- 1987 Constitution, ArticleVI Sections24,28: https://lawphil.net/consti/cons1987.html
- RA11976, Ease of Paying Taxes Act: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/2/96948
Answer this question in flashcards to review your response and continue practicing.