Practice question
Under RA12023's amended Section 110, may a nonresident digital service provider claim creditable input tax merely because it has VAT registration?
- No; the amendment expressly disallows creditable input tax for nonresident DSPs.
- Yes; registration automatically guarantees every input credit.
- Yes; all foreign purchases create refundable Philippine input VAT.
- No; because no nonresident DSP can register at all.
- Yes; an online marketplace label overrides the provision.
Legal references
- RA12023, digital-services VAT, NIRC108-B,110 and113: https://lawphil.net/statutes/repacts/ra2024/ra_12023_2024.html
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