Practice question
When a seller passes an indirect tax through the selling price, does that alone make the seller the buyer’s withholding agent?
- Yes, in all cases
- Yes, whenever separately invoiced
- No; shifting does not itself create a withholding relationship
- Yes, whenever the buyer is foreign
- Yes, whenever payment is electronic
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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