Practice question
A city treasurer argues that the CIR's power under NIRC Section 204 automatically gives every local treasurer identical power to compromise RPT. Which answer is correct?
- All government officials share every tax power
- The NIRC automatically makes the CIR the city assessor
- A taxpayer can delegate CIR authority to the treasurer
- Local taxes require no legal source of compromise power
- The local treasurer must identify applicable local-law authority; the CIR's national internal-revenue power is not automatically transferred
Legal references
- RA7160, Sections22(c),192,206,226,231,252–253 and276–277: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
- Guialani v. Court of Appeals, GR221253-54 and consolidated cases, April26 2021, main decision: https://lawphil.net/judjuris/juri2021/apr2021/gr_221253-54_2021.html
- RA12001, Sections13–18 and38: https://lawphil.net/statutes/repacts/ra2024/ra_12001_2024.html
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