Practice question
What defines a nonresident digital service provider under Section 108-A?
- It uses a foreign-language logo
- It accepts foreign currency
- It sells only to corporations
- It has a foreign customer
- It has no physical presence in the Philippines
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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