Practice question
Whose approval is required by Rule 9 for filing a criminal action involving the NIRC and other laws enforced by the BIR?
- The city assessor’s
- A private creditor’s
- The Commissioner of Internal Revenue’s
- The accused’s
- A barangay captain’s
Legal references
- https://lawphil.net/courts/supreme/am/am_05_11_07_cta_2005.html — Revised Rules of the CTA, Rule 9 sections 2–4 and 10
- https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html — NIRC, section 220
Answer this question in flashcards to review your response and continue practicing.