Practice question
When VAT is passed on as part of a price, who remains primarily and legally liable for that VAT under the shifting explanation in Bayan v. Abaya (2024)?
- Every passenger automatically
- Only the seller’s employee
- Only the person holding the invoice
- The person made liable by law, such as the taxable seller
- No one remains liable
Legal references
- 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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