Practice question
An online commercial seller offers recorded hobby tutorials but is not an accredited educational institution and does not satisfy another exemption. It claims that describing every subscription as learning automatically exempts the sale. Assume the supply otherwise falls within taxable digital services. Which answer is best?
- Every instructional topic automatically exempts any seller
- All internet content is educational and exempt
- A foreign website can choose exemption by labeling
- The educational exemption has stated institutional and transaction conditions; the label alone is insufficient
- Charging a fee automatically converts the seller into DepEd
Legal references
- RA 12023, NIRC Sections 105,108,108-A,108-B and114(D): https://lawphil.net/statutes/repacts/ra2024/ra_12023_2024.html
- RA12023, Section5, NIRC109(H): https://lawphil.net/statutes/repacts/ra2024/ra_12023_2024.html
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