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Philippine Bar review · Question

Practice question: Construction and Interpretation of Tax Laws and Tax Exemptions

Essay Medium Jurisprudence

Practice question

State the three exceptions to NIRC Section246 protection against prejudicial retroactive ruling changes. Explain the distinction between subsections(a) and(b) emphasized in the G&W Architects2026 MAIN opinion.

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 first-versus-second-exception discussion.

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