Practice question
Which qualification appears in the Section 109 exemption for medical, dental, hospital and veterinary services?
- Services rendered by professionals are excepted from that exemption.
- Every separately billed physician's fee is exempt under that provision.
- Every health-related retail sale is exempt under that provision.
- The exemption covers only treatment paid in dollars.
- The exemption applies only to foreign hospitals.
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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