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Showing 1–3 of 3 articles for “statutory taxpayer”

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Nov 12, 2012 excise tax tax refund tax credit diageo exported goods statutory taxpayer

Excise Tax Refunds for Exported Goods: Who Can Claim Under the Tax Code

The Supreme Court clarifies that only the statutory taxpayer—not the buyer—may claim excise tax refunds on exported goods.

Feb 25, 2010 excise tax tax refund silkair indirect tax judicial notice cir

Excise Tax Refunds: Proving Authority to Operate and the Proper Claimant

A foreign airline's failed excise tax refund claim shows why evidence rules matter and why only statutory taxpayers may seek refunds.

Nov 14, 2008 excise tax tax refund statutory taxpayer indirect tax international carrier nirc

Excise Tax Refund: Who Is the Proper Claimant Under Philippine Law

The Supreme Court clarifies that only the statutory taxpayer—the manufacturer—may claim excise tax refunds, even if the burden was shifted to the buyer.