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Philippine Bar review · Question

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

Essay Medium Jurisprudence

Practice question

Explain why Section 4's review by the Secretary of Finance should not be confused with its reference to the CTA.

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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