Practice question
An electronic publication seller asserts that every downloaded item is exempt because CREATE added digital format. Explain the statutory limitation.
Legal references
- CREATE RA 11534, Section 12, amended NIRC Section 109(1)(R), digital books and publications: https://lawphil.net/statutes/repacts/ra2021/ra_11534_2021.html
Answer this question in flashcards to review your response and continue practicing.