Practice question
A registered nonresident marketplace controls key aspects of supplies by nonresident sellers and both sets terms and facilitates ordering. Explain why physical delivery by the platform's own employees is not the sole statutory test under 108-B.
Legal references
- RA12023, digital-services VAT, NIRC108-B,110 and113: https://lawphil.net/statutes/repacts/ra2024/ra_12023_2024.html
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