Practice question
For an indirect tax, who is generally the proper refund claimant under the statutory-taxpayer doctrine?
- The person on whom the law imposes the tax and who paid it
- Every consumer in the supply chain automatically
- Only the person paying the highest price
- Every employee of the seller
- Any unrelated observer
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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