Practice question
State the CPRA's transitory rule for pending cases and explain why neither 'never applies to pending cases' nor 'retroactivity has no qualification' is accurate.
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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