Log In Create Account

Philippine Bar review · Question

Practice question: VAT on Digital Services (RA 12023)

Multiple Choice Easy

Practice question

What feature is central to the statutory definition of a digital service?
  1. Any service paid in coins
  2. Any handwritten letter
  3. Supply through the internet or another electronic network using information technology, with essentially automated supply
  4. Only a physical repair service
  5. Only a service supplied by a Philippine corporation

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.