Practice question
Congress enacts a complete tax law. The CIR recommends regulations implementing its reporting mechanics, and the Secretary promulgates rules within the statute. A business argues that every administrative detail must instead be individually enacted by Congress, while another asserts that the same authority permits unlimited new taxes. Which assessment is correct?
- Both arguments are correct
- Only unlimited tax creation is authorized
- Neither extreme is correct: Section 244 permits implementing regulations but does not grant unlimited power to legislate new taxes
- All regulations are invalid unless taxpayers unanimously consent
- The CIR's recommendation alone transforms every proposal into an Act of Congress
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
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