Practice question
Congress fixes the taxable transaction and statutory rate. A revenue regulation purports to replace that rate with a higher one without delegated authority. Does Section 244 alone authorize the change?
- Yes, regulations may amend every tax rate
- Yes, administrative convenience overrides statutes
- Yes, if the CIR recommends it
- No; authority to enforce the Code does not itself authorize amendment of the legislative tax rate
- No, because no implementing regulations may ever be issued
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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