Practice question
What transaction document does amended 113(A) require for a VAT-registered nonresident DSP's digital-service sale?
- Only a private oral promise with no required document.
- A digital sales or commercial invoice.
- Only the consumer's passport as the seller's invoice.
- A deed transferring the seller's entire business.
- A patent registration certificate.
Legal references
- RA12023, digital-services VAT, NIRC108-B,110 and113: https://lawphil.net/statutes/repacts/ra2024/ra_12023_2024.html
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