Practice question
Which warehouse-sale category is expressly included in amended Section 106’s export-sales list?
- Every household storage locker
- Every ordinary retail warehouse
- Only warehouses with blue walls
- Sales to bonded manufacturing warehouses of export-oriented enterprises
- All storage fees regardless of customer
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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