Podcast
Questions and Answers
What is the exclusive jurisdiction of the Court of Tax Appeals?
What is the exclusive jurisdiction of the Court of Tax Appeals?
- To issue revenue regulations
- To review on appeal decisions, tax assessments, refunds, penalties (correct)
- To enact tax laws
- To interpret and construct tax statutes
What is the most disfavored type of tax laws according to the text?
What is the most disfavored type of tax laws according to the text?
- Tax assessments
- Tax exemptions (correct)
- Tax treaties
- Tax statutes
Which of the following is NOT a type of revenue issuance by the DOF BIR?
Which of the following is NOT a type of revenue issuance by the DOF BIR?
- Revenue Regulations
- Revenue Memorandum Circulars
- Revenue Memorandum Orders
- Revenue Memorandum Statutes (correct)