Proper Party to File Claim for Refund or Tax Credit

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1. For an indirect tax, who is generally the proper refund claimant under the statutory-taxpayer doctrine? Multiple Choice Easy
2. Does bearing an indirect tax’s cost through a purchase price alone make the purchaser the statutory taxpayer? Multiple Choice Easy
3. Under CIR v. Smart, can a withholding agent have legal standing to seek recovery of erroneously withheld and remitted t… Multiple Choice Easy
4. An airline pays an invoice including excise-tax costs passed on by the fuel manufacturer. The law imposes that tax on t… Multiple Choice Medium
5. A withholding agent properly recovers taxes erroneously withheld from the principal taxpayer. Under Smart, what corresp… Multiple Choice Medium
6. A Philippine payor, legally responsible for withholding, erroneously withholds and remits tax from a foreign service pr… Multiple Choice Hard
7. A purchaser merely reimburses a seller’s indirect-tax cost in the price. It invokes Smart to call itself a withholding … Multiple Choice Hard
8. Distinguish a statutory taxpayer from a purchaser merely bearing an indirect tax’s economic burden. Essay Medium
9. Explain the withholding agent’s legal interest in a refund under Smart and the responsibility accompanying recovery. Essay Medium
10. Does proving that a person is a proper refund claimant automatically prove that a refund is due? Explain. Essay Medium
11. In a claim for unutilized creditable income tax withheld from its own income, who ordinarily asserts the underlying inc… Multiple Choice Easy
12. In Sonoma Services, what does a proper withholding tax certificate establish for the income recipient’s claim? Multiple Choice Easy