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A. Yes.
In
Philippine
Airlines
v.
Commissioner of Internal Revenue,
G.R. No. 198759, July 1, 2013, the Supreme
Court held that the rule in the Silkair case does is
inapplicable to a case where the party to which
the economic burden is shifted is provided an
exemption from both direct and indirect taxes. In
Silkair, the Court held that the the proper party
to question, or seek a refund of, an indirect tax is
the statutory taxpayer, the person on whom the
tax is imposed by law and who paid the same
even if he shifts the burden thereof to another.
--------------------------------------------------------GENERAL PRINCIPLES
--------------------------------------------------------Q. What is a tax amnesty?
A. A Tax amnesty refers to the articulation of the
absolute waiver by a sovereign of its right to
collect taxes and power to impose penalties on
persons or entities guilty of violating a tax law.
Tax amnesty aims to grant a general reprieve to
tax evaders who wish to come clean by giving
them an opportunity to straighten out their
records.
(CS
Garments,
Inc.
v.
Commissioner of Internal Revenue,
G.R. No. 182399, March 12, 2014)
Q. ABC
Petroleum
sold
to
various
international airlines petroleum fuel.
ABC Petroleum is prohibited from
passing on the said excise taxes to the
international airlines as the latter are
exempt from excise tax under Section
135. Thus, ABC Petroleum sought to
refund the said excise taxes. The BIR
argues that pursuant to the Philippine
Acetylene case, a tax exemption being
enjoyed by the buyer cannot be the basis
of a claim for tax exemption by the
manufacturer or seller of the goods for
any tax due to it as the manufacturer or
seller. Can ABC Petroleum refund the
said excise taxes?
( Luzon
Hydro
Corporation
v.
Commissioner of Internal Revenue,
G.R. No. 188260, November 13, 2013)
--------------------------------------------------------VALUE-ADDED TAX
--------------------------------------------------------Q. What are the requirements for a claim
for VAT refund?
!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!
1
5!
2)
3)
4)
5)
Q. What is the reckoning date of the twoyear prescriptive period to file the
administrative claim for refund?
6!
Corporation
v.
Commissioner
of
Internal Revenue, G.R. No. 196113,
Philex
Mining
Corporation
v.
Commissioner of Internal Revenue,
G.R. No. 197156, February 12, 2013 )
In
Team
Energy
Corporation
v.
Commissioner of Internal Revenue, G.R.
No. 197760, January 13, 2014 , petitioner filed
its judicial claim on April 18, 2007 or after the
issuance of BIR Ruling No. DA-489-03 on
10!
13!