BIR Commissioner may revoke, repeal or abrogate the acts or previous rulings of his predecessor
Category: General Taxation
An administrative officer such as the BIR Commissioner, may revoke, repeal or abrogate the acts or previous rulings of his predecessor in office-- the construction of a statute by those administering it is not binding on their successors if, thereafter, the latter becomes satisfied that a different construction should be given. (Philippine National Oil Company vs. Court of Appeals, 457 SCRA 5, July 14, 2005)
Newer Philippine Law Resources:
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