Practice question
Why does separately listing a passed-on tax cost in an invoice not necessarily give the purchaser the statutory taxpayer’s refund entitlement?
Legal references
- Silkair v. CIR, G.R. 171383 and 172379, November 14, 2008: https://lawphil.net/judjuris/juri2008/nov2008/gr_171383_2008.html
Answer this question in flashcards to review your response and continue practicing.