Practice question
A seller supplies ordinary frozen fish for human consumption. The goods meet the agricultural/marine food original-state conditions and no contrary special fact exists. The collector denies exemption solely because the fish was frozen. Which is correct?
- All freezing creates taxable manufacture
- Only live fish can qualify
- Only raw timber is covered
- A freezer’s brand decides
- The stated simple-preservation rule defeats that sole ground for denial
Legal references
- RA 9337, Section 7, amended NIRC Section 109(A)-(B): https://lawphil.net/statutes/repacts/ra2005/ra_9337_2005.html
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