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of <h1>Monetary limits revised for departmental appeals; recurring legal questions can proceed regardless of limits. Effective July 16, 2007.</h1> The circular clarifies the revision of monetary limits for filing appeals by the department before appellate bodies. It refers to Instruction No. 02/2005, specifying that 'tax effect' pertains only to tax, excluding interest. It updates the instruction to allow cases involving recurring legal questions to be considered on their merits, regardless of monetary limits. Previous instructions, including Instruction No. 979 and Instruction No. 985, will continue to guide the filing of departmental appeals. This directive is effective from July 16, 2007.
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