Practice question
A purchaser seeks a tax refund solely because its invoice separately itemizes the excise-tax cost passed on by the statutory taxpayer. No special statutory entitlement is asserted. What is the doctrinal obstacle?
- Itemization makes the tax unconstitutional
- Every purchaser is prohibited from filing any court case
- The seller automatically loses all refund rights
- A separate line always establishes an agency relationship
- Bearing and itemizing the cost do not make the purchaser the statutory taxpayer entitled to that refund
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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