This case has been cited 2 times or more.
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2012-01-25 |
VILLARAMA, JR., J. |
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| On the other hand, the Solicitor General on behalf of respondent, maintains that the excise tax passed on to the petitioner by Petron being in the nature of an indirect tax, it cannot be the subject matter of an administrative claim for refund/tax credit, following the ruling in Contex Corporation v. Commissioner of Internal Revenue.[7] Moreover, assuming arguendo that petitioner falls under any of the enumerated transactions/persons entitled to tax exemption under Section 135 of the 1997 Tax Code, what the law merely contemplates is exemption from the payment of excise tax to the seller/manufacturer, in this case Petron, but not an exemption from payment of excise tax to the BIR, much more an entitlement to a refund from the BIR. Being the buyer, petitioner is not the person required by law nor the person statutorily liable to pay the excise tax but the seller, following the provision of Section 130 (A) (1) (2). | |||||
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2011-07-19 |
ABAD, J. |
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| Parenthetically, VAT on tollway operations cannot be deemed a tax on tax due to the nature of VAT as an indirect tax. In indirect taxation, a distinction is made between the liability for the tax and burden of the tax. The seller who is liable for the VAT may shift or pass on the amount of VAT it paid on goods, properties or services to the buyer. In such a case, what is transferred is not the seller's liability but merely the burden of the VAT. [29] | |||||