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Philippine Bar review · Question

Practice question: VAT on Digital Services (RA 12023)

Essay Medium

Practice question

Distinguish the statutory VAT-registered-business reverse charge from the nonresident supplier’s duty for the specified non-VAT-registered consumers.

Legal references

  • RA 12023, NIRC Sections 105,108,108-A,108-B and114(D): https://lawphil.net/statutes/repacts/ra2024/ra_12023_2024.html

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