Practice question
Under the first paragraph of NIRC Section 4, the CIR's exclusive and original power to interpret the Code and other tax laws is subject to review by whom?
- The taxpayer's auditor
- The Secretary of Finance
- A private chamber of commerce
- Any city council
- The respondent's employer
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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