Shifting of Tax Burden

This topic has no further subtopics. Explore its practice questions below.

1. Can a special law covering a purchaser’s passed-on taxes require analysis beyond the ordinary shifting rule? Multiple Choice Easy
2. A taxable service provider adds VAT cost to passenger fares. Passengers argue they have replaced the provider as the BI… Multiple Choice Medium
3. A seller decides to absorb an indirect-tax cost instead of increasing its sale price. Does that choice alone eliminate … Multiple Choice Medium
4. In the historical fuel purchases adjudicated in PAL v. CIR (G.R. 198759), the franchise expressly addressed taxes bille… Multiple Choice Hard
5. A private contract says the purchaser will reimburse all VAT cost. During collection, the seller points to that contrac… Multiple Choice Hard
6. A seller absorbs VAT in one contract and passes it on in another. Explain why both choices can coexist with the seller … Essay Hard
7. Explain why PAL v. CIR (G.R. 198759) should not be reduced either to “buyers always have refunds” or to “buyers can nev… Essay Hard
8. A transport concession allocates VAT cost to passengers. Distinguish that economic provision from transferring the oper… Essay Hard