Board's instructional authority limited by prohibitions, and directives must be followed and publicly or internally published.

The Board may issue orders, instructions, directions and circulars for proper administration, subject to limits: it cannot direct particular assessments or case dispositions, interfere with Commissioner (Appeals) discretion, extend statutory time limits, relax conditions for reliefs, admit claims after prescribed periods, or exempt taxable income except as provided. Income-tax authorities and executors must follow such instruments. Public instruments are to be notified in the Official Gazette; internal instruments must be published in a tax bulletin or on the Department intranet.

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