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Philippine Bar review · Question

Practice question: VAT on Digital Services (RA 12023)

Essay Medium

Practice question

Does the VAT on Digital Services Act remove every educational or banking-service exemption merely because the service uses an online platform?

Legal references

  • RA12023, Section5, NIRC109(H) and(V): https://lawphil.net/statutes/repacts/ra2024/ra_12023_2024.html

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