Practice question
A tourist buys a consumable product and partly consumes it in the Philippines before taking the remainder abroad. It claims foreign destination of the remainder necessarily overrides the IRR's partial-consumption exclusion for that item. Which is best?
- Any partial export automatically erases all stated conditions.
- The product becomes a service merely by being opened.
- The refund is mandatory solely because payment used a foreign card.
- Partial local consumption is expressly irrelevant under Section5.
- The stated partial local consumption must be assessed under the express exclusion, rather than ignored solely because part leaves.
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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