Practice question
A VAT-registered commercial coaching company supplies online seminars. It is not a government educational institution or duly accredited private educational institution. It claims exemption solely because its product is called an educational webinar. Assume no other exemption or qualifying sale of subscription services to a recognized institution. Which is correct?
- The label alone does not establish the qualified Section 109(H) exemption.
- Every webinar is exempt regardless of provider or statutory conditions.
- Online delivery conclusively establishes government-institution status.
- Charging a fee automatically makes the company accredited.
- The company can claim exemption merely by printing the word school.
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
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