Practice question
Why should a current economic-zone VAT problem not be answered solely by quoting an older cross-border case?
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
- NIRC Sections 106,108,293(D),295(D), as amended by RA 12066, Sections 6-7,16,18: https://lawphil.net/statutes/repacts/ra2024/ra_12066_2024.html
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