Exxonmobil Petroleum and Chemical Holdings, Inc.- Phil. Branch vs.

Commissioner of Internal Revenue

G.R. No. 180909 (January 19, 2011)

Doctrine:

The proper party to question, or to seek a refund of, an indirect tax, is the statutory taxpayer, or the person on
whom law imposes the tax and who paid the same, even if he shifts the burden thereof to another.