Practice question
For covered digital services consumed in the Philippines, what is the general VAT rate under RA 12023?
- 0% in every case
- 5%
- 8%
- 12%
- 35%
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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