Practice question
A volunteer offers unpaid personal time while a business offers free commercial equipment for a campaign. Explain why the Section 94(a) personal-service exclusion does not automatically cover both.
Legal references
- BP 881: https://lawphil.net/statutes/bataspam/bp1985/bp_881_1985.html Sections 94(a) and 95(d)–(g), final paragraph.
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