Practice question
A registered nonresident digital marketplace controls key aspects of nonresident sellers' supplies and sets their sale terms. All 108-B conditions are met. It argues only involvement in delivery could trigger its remittance obligation. Which is correct?
- Setting terms can never be relevant under 108-B.
- Every marketplace is exempt regardless of its control.
- Only a platform with a Philippine warehouse can ever be liable.
- The buyers' nationality alone controls the marketplace rule.
- The statutory alternatives include setting terms and conditions; delivery involvement is not the only listed route.
Legal references
- RA12023, digital-services VAT, NIRC108-B,110 and113: https://lawphil.net/statutes/repacts/ra2024/ra_12023_2024.html
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