Practice question
Explain why nonresident status and overseas infrastructure do not by themselves exclude digital services consumed in the Philippines from VAT.
Legal references
- RA 12023, NIRC Sections 105,108,108-A,108-B and114(D): https://lawphil.net/statutes/repacts/ra2024/ra_12023_2024.html
Answer this question in flashcards to review your response and continue practicing.