Practice question
An airline pays an invoice including excise-tax costs passed on by the fuel manufacturer. The law imposes that tax on the manufacturer, and no special purchaser refund right applies. The airline relies only on paying the invoice. What is the obstacle?
- Every fuel purchase is prohibited
- No manufacturer may ever claim any refund
- Every invoice proves withholding agency
- Paying the passed-on cost alone does not make the airline the statutory taxpayer entitled to this refund
- Foreign airlines can never sue for any reason
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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