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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

Explain why delegation to an appropriately ranked BIR officer does not automatically transfer every CIR power. Use the rules-recommendation and substantive-ruling exceptions in 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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