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Philippine Bar review · Question

Practice question: Zero-Rated Transactions

Essay Hard

Practice question

An export-oriented-enterprise supplier relies only on its customer’s private statement that the export threshold was met. Identify the statutory compliance-determining agency and explain why the transaction’s other conditions still matter.

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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