Under Presidential Decree No. 242, who has authority to resolve administrative disputes involving agencies of the Executive Branch?

• A. The Court of Tax Appeals
• B. The President of the Philippines
• C. The Bureau of Internal Revenue
• D. The Supreme Court

Answer: (B)

The main idea is that inter-agency disputes within the executive branch are settled by the President. Presidential Decree No. 242 gives the Chief Executive the authority to resolve conflicts between executive agencies, so the President can issue a binding decision to harmonize functions and maintain smooth policy implementation. This centralized power prevents turf battles from paralyzing government operations and keeps the executive branch working as a coherent whole. The other bodies aren’t set up to perform that specific role: the Court of Tax Appeals handles tax disputes, the Bureau of Internal Revenue is one of the agencies involved in administration rather than an arbitrator, and the Supreme Court handles judicial review rather than resolving internal executive conflicts under this decree.