Practice question
A tax-exempt government purchaser treats its procurement exemption as conclusive proof that payments to a taxable private contractor carry no withholding duty. Analyze the reasoning using CIR v COMELEC, without assuming the contractor has any independent exemption.
Legal references
- CIR v COMELEC, G.R. Nos.244155 and247508, May11,2021 MAIN: https://lawphil.net/judjuris/juri2021/may2021/gr_244155_2021.html MAIN discussion of procurement exemption versus withholding-agent liability.
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