BIR Commissioner may revoke, repeal or abrogate the acts or previous rulings of his predecessor

An administrative officer such as the BIR Commissioner, may revoke, repeal or abrogate the acts or previous rulings of his predecessor in office-- the construction of a statute by those administering it is not binding on their successors if, thereafter, the latter becomes satisfied that a different construction should be given. (Philippine National Oil Company vs. Court of Appeals, 457 SCRA 5, July 14, 2005)