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Topic

Question Type

Essay Multiple Choice

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All Jurisprudence based

0 tracked cards Commercial and Taxation Laws

A private contract says the purchaser will reimburse all VAT cost. During collection, the seller points to that contract as replacing the person liable under the Tax Code. The buyer insists the contract is economically meaningless. Which is correct?

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The BIR is bound to collect only from the buyer The entire Tax Code is suspended The contract automatically changes statutory taxpayers The agreement can allocate the economic cost between parties without substituting the statutory taxpayer

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