Practice question
An airline pays fuel invoices that include excise-tax costs. It argues that separate invoice disclosure, its end-user status and its actual economic loss together necessarily make it the statutory taxpayer for a refund. Assume the tax is imposed by law on the manufacturer and no special refund right applies. What should control?
- End-user status automatically overrides the charging law
- Actual economic loss alone identifies every refund claimant
- The charging law’s taxpayer designation; the listed facts show burden, not transferred statutory liability
- Invoice disclosure always transfers the government’s claim to the airline
- All passed-on costs are unlawful
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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