Practice question
A collector rejects Section246 solely because the taxpayer has not proved an ordinary statutory exemption. The taxpayer instead relies on a prejudicial retroactive change of a BIR ruling. Explain why the claims must first be classified correctly, and identify the factual inquiries relevant to Section246.
Legal references
- NIRC under RA8424, relevant unchanged provisions: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html Section246.
- CIR v. G&W Architects, GR246026, April21 2026, Dimaampao MAIN: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/70567 MAIN exception analysis.
Answer this question in flashcards to review your response and continue practicing.