Who approves a request for reinvestigation?

Who approves a request for reinvestigation?

• A. The BIR Commissioner
• B. The Secretary of Finance
• C. The CTA
• D. The Commissioner of Internal Revenue (CIR)

Answer: (D)

Reinvestigation is an internal step within the Bureau of Internal Revenue to re-examine a tax case when there are grounds to believe the assessment or ruling needs closer review. The authority to approve such a reinvestigation rests with the Commissioner of Internal Revenue, who heads the BIR. This is an administrative decision made within the tax agency, not a judicial ruling, so it’s not handled by the Court of Tax Appeals. The Secretary of Finance oversees broader fiscal policy, not the grant of reinvestigation in individual cases. The distinction between the BIR Commissioner and the Commissioner of Internal Revenue is mostly about title consistency in different texts, but the approving authority for reinvestigation is the CIR.

Reinvestigation is an internal step within the Bureau of Internal Revenue to re-examine a tax case when there are grounds to believe the assessment or ruling needs closer review. The authority to approve such a reinvestigation rests with the Commissioner of Internal Revenue, who heads the BIR. This is an administrative decision made within the tax agency, not a judicial ruling, so it’s not handled by the Court of Tax Appeals. The Secretary of Finance oversees broader fiscal policy, not the grant of reinvestigation in individual cases. The distinction between the BIR Commissioner and the Commissioner of Internal Revenue is mostly about title consistency in different texts, but the approving authority for reinvestigation is the CIR.