Apr 062016
Due process is the cornerstone of democracy. It safeguards our right to life, liberty and property against the arbitrary or excessive use of the state’s power.
In a recent decision (CTA Case No.8593, 9 February 2016), the Court of Tax Appeals (CTA) reiterated the doctrine that when an administrative rule is not merely interpretative in nature, the issuing agency is strictly required to accord the process to those directly affected before the issuance is given the force and effect of law. In context, a rule is not interpretative when it goes beyond merely facilitating the implementation of the law and instead, effectively increases the burden of taxpayers.