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Philippine Bar review · Question

Practice question: Proper Party to File Claim for Refund or Tax Credit

Essay Medium

Practice question

Distinguish a statutory taxpayer from a purchaser merely bearing an indirect tax’s economic burden.

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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