Practice question
Explain the significance of the preceding-year export threshold for the current export-oriented-enterprise zero-rating routes.
Legal references
- NIRC Sections 106,108,293(D),295(D), as amended by RA 12066, Sections 6-7,16,18: https://lawphil.net/statutes/repacts/ra2024/ra_12066_2024.html
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