Under Sec 7 of the NIRC, to whom may the CIR delegate the powers vested in him?

• A. To any subordinate officials with the rank equivalent to a division chief or higher
• B. Only to the Bureau Chief
• C. Cannot delegate any power
• D. To private external consultants

Answer: (A)

Delegation of powers is meant to keep tax administration efficient by letting the Commissioner act through trusted subordinates while preserving overall accountability. Under Sec 7, the Commissioner of Internal Revenue may assign his powers to subordinate officials who hold a rank at least equivalent to a division chief or higher. This ensures the people acting on his behalf have sufficient authority and responsibility to carry out the duties, such as issuing certain notices or performing examinations within delegated limits, without requiring the Commissioner's personal involvement in every case.

Delegating to private external consultants isn’t appropriate for official powers, and limiting delegation only to the Bureau Chief would unduly constrain day-to-day operations. The arrangement to empower division-chief-level or higher officials fits the practical needs of administering tax law while maintaining proper governance.