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Delegation to admin agencies

• Energy regulatory commission


• Essence of tax is levying
• What is being delegated or passed on to BIR or BOC is the power to assess or collect.
o Only 2/3 aspects (the third being levying)
• Tax rate is determined by BIR subject to satisfaction of certain condition.
• Interpretive regulations – no need for notice and hearing
• Notice nad hearing needed for subordinate leg powers.

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