Practice question
How does Section 109 treat an individual's services rendered under an employer-employee relationship?
- As taxable professional services in every case
- As VAT-exempt under the specified employee-service category
- As zero-rated exports in every case
- As automatically exempt from income tax as well
- As services that require every employee to issue a VAT invoice
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.