Practice question
Explain RA 12023's educational-service changes relevant to online courses and sales of online subscription-based services to qualifying educational institutions. Does the amendment exempt every commercial online course?
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.