Practice question
Does bearing an indirect tax’s cost through a purchase price alone make the purchaser the statutory taxpayer?
- Yes, in every transaction
- No; economic burden and statutory liability are distinct
- Yes, whenever separately billed
- Yes, whenever the buyer is foreign
- Yes, whenever cash is used
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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