Practice question
A tourist orders goods through an online marketplace, receives them here and carries them abroad. It relies only on destination theory to claim the Section112-A mechanism, despite the IRR's online-store exclusion. Which is best?
- The particular refund mechanism's eligibility limits still apply; destination theory alone does not dispense with them.
- Every online purchase is automatically eligible regardless of express conditions.
- Taking goods abroad repeals every accreditation and in-person requirement.
- Only the invoice font decides the result.
- The goods automatically become tax-free financial services.
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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