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Philippine Bar review · Question

Practice question: VAT on Digital Services (RA 12023)

Multiple Choice Easy

Practice question

Which item is expressly included in the special digital-invoice information under 113(B)(5)?
  1. The consumer's favorite music genre.
  2. Every shareholder's private password.
  3. A transaction reference number.
  4. Only an unrelated supplier's employee roster.
  5. The date of the seller's founder's birth alone.

Legal references

  • RA12023, digital-services VAT, NIRC108-B,110 and113: https://lawphil.net/statutes/repacts/ra2024/ra_12023_2024.html

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