Practice question
A VAT-registered nonresident digital marketplace controls key aspects and participates in ordering, with all other 108-B conditions met. It says absence of direct delivery by its employees defeats the rule. Resolve.
- Only physical delivery by employees can ever count.
- Ordering involvement is also a listed alternative; its stated control and ordering functions must be assessed.
- Every automated ordering function is legally invisible.
- The platform automatically becomes a tax-exempt school.
- Its registration necessarily exempts all seller transactions.
Legal references
- RA12023, digital-services VAT, NIRC108-B,110 and113: https://lawphil.net/statutes/repacts/ra2024/ra_12023_2024.html
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