Tax Waze by Bustamante Lozada and Associates
Who may claim a tax refund or tax credit - Printable Version

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Who may claim a tax refund or tax credit - admin - 06-02-2019

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 (GR 171383 & 172379, Nov. 14, 2008).