Practice question
How does the Court describe the mechanism of passing an indirect tax cost to a purchaser?
- A constitutional amendment
- Automatic assignment of every tax obligation
- A compulsory merger
- Automatic taxpayer substitution
- Generally a contractual allocation through the selling price
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
- Bagong Alyansang Makabayan v. Abaya, G.R. No. 221190, October 8, 2024, en banc main decision, discussion of VAT shifting: https://lawphil.net/judjuris/juri2024/oct2024/gr_221190_2024.html
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