Practice question
A qualifying nonresident tourist pays for accommodation consumed during a Philippine stay and seeks the goods-export refund solely because the tourist later leaves. Which is correct?
- Every local hotel stay automatically becomes exported goods.
- Leaving the country converts every local service into zero-rated consumption abroad.
- A foreign passport cancels every VAT on domestic hospitality.
- The tourist goods-refund IRR excludes services such as accommodation; departure does not export the already consumed service.
- The hotel automatically becomes a foreign tax authority.
Legal references
- RA12079, NIRC112-A tourist VAT-refund mechanism: https://lawphil.net/statutes/repacts/ra2024/ra_12079_2024.html
- Signed2025 IRR of RA12079, Sections3-5: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/2/100686
- Tayam v. Recto, G.R.280898, April 22, 2026, EN BANC MAIN decision, destination principle and tourist refunds: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/18/70454
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