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Philippine Bar review · Question

Practice question: Zero-Rated Transactions

Multiple Choice Easy

Practice question

Which agency does amended Section 106(A)(2)(a)(3) identify to determine export-oriented-enterprise compliance with its export threshold?
  1. Only the supplier’s auditor
  2. Only the customer’s sales manager
  3. The Export Marketing Bureau of the DTI
  4. Only the barangay council
  5. Only a private freight forwarder

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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