Practice question
Who is the statutory taxpayer?
- Whoever ultimately uses the goods in every case
- The person on whom the law imposes the tax
- Whoever pays the highest price
- Every person in the distribution chain equally
- Only the person named in a private reimbursement clause
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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