Practice question
A duly CHED-accredited private educational institution provides an online course as its educational service. It makes no option to treat the transaction as taxable. Does online delivery alone remove Section 109(H)'s exemption?
- Yes, because all online services are taxable without exception.
- Yes, because educational exemptions require physical attendance.
- Yes, because CHED accreditation never matters.
- No. The amended exemption expressly includes qualifying online courses.
- No, because every online seller is exempt.
Legal references
- NIRC Section 109(1)(G)–(I), as amended by RA 10963 Section 34 and RA 12023 Section 5; https://lawphil.net/statutes/repacts/ra2017/ra_10963_2017.html ; https://lawphil.net/statutes/repacts/ra2024/ra_12023_2024.html
Answer this question in flashcards to review your response and continue practicing.