Practice question
A supplier says every sale to a foreign buyer is zero-rated. Distinguish an ordinary local retail delivery from the specified nonresident-buyer packaging route.
Legal references
- RA 12066, Sections 6-9, amended NIRC Sections 106, 108, 109 and 112(C): https://lawphil.net/statutes/repacts/ra2024/ra_12066_2024.html
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