Practice question
Under NIRC Section7, what minimum subordinate rank is specified for the CIR's general delegation authority?
- Rank equivalent to division chief or higher.
- Any temporary messenger regardless of rank.
- Every private tax consultant automatically.
- Only a customer of the taxpayer.
- Any person selected by the taxpayer without official authority.
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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