Practice question
A lawyer invokes a prior Supreme Court circular inconsistent with the CPRA and argues that any older issuance necessarily prevails. Which assessment follows General Provisions Section 2?
- Every older circular always prevails
- The CPRA repeals the Constitution
- Only the lawyer decides inconsistency
- Inconsistent Court issuances or established principles are deemed modified or repealed to the extent contemplated by the CPRA clause
- All consistent laws are automatically erased
Legal references
- CPRA, A.M. No. 22-09-01-SC, Preamble and General Provisions Sections 1–3, official issued text circularized by the BIR: https://bir-cdn.bir.gov.ph/local/pdf/RMC%20No.%20123-2023%20Annex%20A.pdf
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