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Philippine Bar review · Question

Practice question: VAT Exempt Persons and Transactions

Essay Hard

Practice question

Explain how the original-state exemption accommodates simple food preservation and why that does not mean every manufactured food is necessarily exempt.

Legal references

  • RA 9337, Section 7, amended NIRC Section 109(A)-(B): https://lawphil.net/statutes/repacts/ra2005/ra_9337_2005.html

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