Practice question
Which is expressly a Section 115 ground concerning a VAT-registered person?
- Hiring another employee
- Changing its business logo
- Offering a lawful discount
- Failure to file the required VAT return
- Operating on weekends
Legal references
- NIRC Section 115(a): https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
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