Practice question
Under the cross-border doctrine, VAT should generally not form part of the cost of goods destined for what?
- Consumption by a wealthy person
- Consumption by any corporation
- Consumption outside the territorial border of the taxing authority
- Consumption paid for electronically
- Consumption involving a long contract
Legal references
- CIR v. Seagate Technology, G.R. 153866, February 11, 2005 (destination principle): https://lawphil.net/judjuris/juri2005/feb2005/gr_153866_2005.html
- Maibarara Geothermal v. CIR, G.R. 250479, July 18, 2022: https://lawphil.net/judjuris/juri2022/jul2022/gr_250479_2022.html
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