Which of the following is a general power of the CIR?

• A. Interpret tax laws and decide cases
• B. Initiate criminal prosecution
• C. Enter into international treaties
• D. Issue warrants for arrest

Answer: (A)

Interpreting tax laws and deciding cases is a core activity of the CIR because the Commissioner of Income Tax operates with quasi-judicial powers to apply the tax code to individual situations. This role involves interpreting provisions, making determinations on assessments, tax payable, relief, penalties, and resolving disputes within the tax administration. It’s the part of the job that requires applying statute to facts and issuing formal orders in tax matters.

Criminal prosecution, international treaties, and arrest warrants fall outside this quasi-judicial administrative remit. Prosecution is a function of law enforcement and prosecutors; international treaties are negotiated and entered by the government at the higher policy level; and arrest warrants are issued by police or judicial authorities, not by the CIR.