This document discusses delegation of powers to administrative agencies. It notes that regulatory commissions like the energy commission are delegated some tax powers from Congress, specifically the power to assess and collect taxes but not to levy new tax rates. It also explains that administrative agencies can interpret existing tax laws through regulations without public notice and hearings, but need notice and hearings to exercise subordinate legislative powers.
This document discusses delegation of powers to administrative agencies. It notes that regulatory commissions like the energy commission are delegated some tax powers from Congress, specifically the power to assess and collect taxes but not to levy new tax rates. It also explains that administrative agencies can interpret existing tax laws through regulations without public notice and hearings, but need notice and hearings to exercise subordinate legislative powers.
This document discusses delegation of powers to administrative agencies. It notes that regulatory commissions like the energy commission are delegated some tax powers from Congress, specifically the power to assess and collect taxes but not to levy new tax rates. It also explains that administrative agencies can interpret existing tax laws through regulations without public notice and hearings, but need notice and hearings to exercise subordinate legislative powers.
This document discusses delegation of powers to administrative agencies. It notes that regulatory commissions like the energy commission are delegated some tax powers from Congress, specifically the power to assess and collect taxes but not to levy new tax rates. It also explains that administrative agencies can interpret existing tax laws through regulations without public notice and hearings, but need notice and hearings to exercise subordinate legislative powers.
• 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.