This case has been cited 1 times or more.
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2014-11-11 |
LEONEN, J. |
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| Thus, rules and regulations implementing the law are designed to fill in the details or to make explicit what is general, which otherwise cannot all be incorporated in the provision of the law.[173] Such rules and regulations, when promulgated in pursuance of the procedure or authority conferred upon the administrative agency by law,[174] "deserve to be given weight and respect by the courts in view of the rule-making authority given to those who formulate them and their specific expertise in their respective fields."[175] To be valid, a revenue regulation must be within the scope of statutory authority or standard granted by the legislature. Specifically, the regulation must (1) be germane to the object and purpose of the law;[176] (2) not contradict, but conform to, the standards the law prescribes;[177] and (3) be issued for the sole purpose of carrying into effect the general provisions of our tax laws.[178] | |||||