Practice question
A fuel manufacturer legally owes excise tax and adds its cost to an airline’s invoice. Which statement follows Silkair’s shifting doctrine?
- The airline necessarily replaces the manufacturer as taxpayer
- Both necessarily become the same legal person
- The invoice extinguishes the excise liability
- The manufacturer remains the statutory taxpayer although the airline bears the passed-on cost
- The airline’s payment is automatically a direct remittance to the BIR
Legal references
- Silkair v. CIR, G.R. 171383 and 172379, November 14, 2008: https://lawphil.net/judjuris/juri2008/nov2008/gr_171383_2008.html
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