Practice question
Can a special law covering a purchaser’s passed-on taxes require analysis beyond the ordinary shifting rule?
- Yes; the specific statutory exemption or entitlement must be examined
- No, special laws are always irrelevant
- Only if the purchaser owns the seller
- Only if the invoice omits the price
- No buyer can ever have any statutory tax benefit
Legal references
- Philippine Airlines, Inc. v. CIR, G.R. No. 198759, July 1, 2013, main decision: https://lawphil.net/judjuris/juri2013/jul2013/gr_198759_2013.html
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