Practice question
Under amended 115, which agencies implement the Commissioner's specified digital-service blocking power?
- DICT through the NTC.
- Only a private competitor.
- Only the taxpayer's landlord.
- Only a stock-exchange broker.
- Only an unrelated barangay contractor.
Legal references
- NIRC Sections208-210,215-219: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
- RA12023 Section9, amended NIRC115: https://lawphil.net/statutes/repacts/ra2024/ra_12023_2024.html
- CIR v. Elric Auxiliary Services Corporation, G.R.226945, February19,2026, MAIN decision: https://lawphil.net/judjuris/juri2026/feb2026/gr_226945_2026.html
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