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Philippine Bar review · Question

Practice question: VAT on Digital Services (RA 12023)

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Practice question

A nonresident DSP makes mixed taxable and exempt digital supplies on one invoice. State the relevant special invoice particulars and component disclosure obligation without assuming that every component shares one tax status.

Legal references

  • RA12023, digital-services VAT, NIRC108-B,110 and113: https://lawphil.net/statutes/repacts/ra2024/ra_12023_2024.html

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