Persons and Transactions Subject to VAT

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1. Which activity generally falls within section 105’s VAT framework when done in the course of trade or business, subject… Multiple Choice Easy
2. Does importation require that the importer be in the regular business of importing before VAT can apply? Multiple Choice Easy
3. Under the EOPT amendments, what term governs the service-VAT base in section 108? Multiple Choice Easy
4. A nonstock nonprofit association regularly sells taxable goods in an economic activity. It claims nonprofit form alone … Multiple Choice Medium
5. A VAT-covered enterprise makes an incidental transaction connected with its regular economic activity. It says only its… Multiple Choice Medium
6. In 2026 a nonresident provider supplies taxable automated digital services consumed in the Philippines and satisfies th… Multiple Choice Hard
7. A VAT-registered consultant completes a taxable service and issues the required invoice in 2026, but the customer has n… Multiple Choice Hard
8. State the main persons and transactions covered by the section 105 VAT framework. Essay Medium
9. Explain the course-of-trade-or-business concept and why nonprofit status or incidental activity is not automatically de… Essay Medium
10. Explain RA 12023’s location rule for digital services delivered by nonresident providers. Essay Medium
11. Which noncash disposition is expressly treated as a sale under NIRC Section106(B)? Multiple Choice Easy
12. Under Section106(B)(3), what consignment period appears in the deemed-sale rule where actual sale is not made? Multiple Choice Easy