Practice question
Which rulings-related authority is expressly nondelegable under Section7(b)?
- Printing an already approved form.
- Sending an unchanged public circular to an addressee.
- Issuing rulings of first impression or reversing, revoking or modifying existing Bureau rulings.
- Receiving an ordinary taxpayer letter.
- Maintaining an office filing cabinet.
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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