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 review on appeal decisions, tax assessments, refunds, penalties (correct)
- To interpret and construct tax statutes
- To issue revenue regulations
- To enact tax laws
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 statutes
- Tax assessments
- Tax exemptions (correct)
- Tax treaties
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 Memorandum Orders
- Revenue Regulations
- Revenue Memorandum Circulars
- Revenue Memorandum Statutes (correct)