You and Jackie are arguing whether tax laws can be retroactive in its application. Jackie noted that they can only be prospective but you take the stand that it may retroactive. Which of the following would be the least fit example you could give?   A. tax laws imposing business tax B. tax laws implementing riles and regulations that are remedial in nature C. tax circulars that are intended for internal purposes of BIR D. tax memoranda that are interpretative in nature

Income Tax Fundamentals 2020
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Chapter12: Tax Administration And Tax Planning
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You and Jackie are arguing whether tax laws can be retroactive in its application. Jackie noted that they can only be prospective but you take the stand that it may retroactive.

Which of the following would be the least fit example you could give?
 
A. tax laws imposing business tax
B. tax laws implementing riles and regulations that are remedial in nature
C. tax circulars that are intended for internal purposes of BIR
D. tax memoranda that are interpretative in nature
 
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