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	GR No. 210836 2015-09-01	CHEVRON PHILIPPINES INC. v. CIR BERSAMIN, J.
It is noteworthy that excise taxes are considered as a kind of indirect tax, the liability for the payment of which may fall on a person other than whoever actually bears the burden of the tax.[23] Simply put, the statutory taxpayer may shift the economic burden of the excise tax payment to another - usually the buyer.
	GR No. 188497 2014-02-19	CIR v. PILIPINAS SHELL PETROLEUM CORPORATION VILLARAMA, JR., J.
The excise taxes are of the nature of indirect taxes, the liability for the payment of which may fall on a person other than whoever actually bears the burden of the tax.[25]