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Whether The Increased Personal and Additional Exemptions Provided by R
Whether The Increased Personal and Additional Exemptions Provided by R
Whether The Increased Personal and Additional Exemptions Provided by R
In this case, respondents went beyond enforcement of the law, given the
absence of a provision in R.A. 9504 mandating the prorated application of
the new amounts of personal and additional exemptions for 2008. Further,
even assuming that the law intended a prorated application, there are no
parameters set forth in R.A. 9504 that would delimit the legislative power
surrendered by Congress to the delegate. In contrast, Section 23(d) of the
1939 Tax Code authorized not only the prorating of the exemptions in case
of change of status of the taxpayer, but also authorized the Secretary of
Finance to prescribe the corresponding rules and regulations.