Practice question
A VAT-registered physician independently renders professional consultations. Assume no other exemption applies. The physician claims that Section 109(G)'s hospital-service exemption necessarily covers the separate professional fees. Which is correct?
- Correct, because every health-related service is exempt.
- Correct, because VAT registration creates an exemption.
- Correct, because professionals are expressly included without exception.
- Incorrect, because no hospital service can be exempt.
- Incorrect, because Section 109(G) excepts services rendered by professionals.
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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