Practice question
An employee receives salary for services under an employer-employee relationship. Explain the VAT treatment of those services and why that treatment alone does not decide the employee's income-tax liability.
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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