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Philippine Bar review · Question

Practice question: Shifting of Tax Burden

Essay Medium

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

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