Practice question
After RA 12023, which educational services are expressly included in the Section 109(H) exemption when rendered by a duly accredited private educational institution?
- Only classroom courses paid in cash
- Every unaccredited commercial advertisement
- Online courses, seminars and trainings within the qualifying educational services
- Only courses supplied from outside the Philippines
- Only courses using printed textbooks
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.