Republic Acts1 min read
Section 6Sec./Art. 6
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Section106 of the National Internal Revenue Code of 1997, as amended, is hereby amended to read as follows:
SEC. 106.Value-Added tax on Sale of Goods or Properties.
(A) x x x
(1) x x x
(2) The following sales by VAT-registered persons shall be subject to zero percent (0%) rate:
(a) x x x
(b) x x x
(c) Sales to offshore gaming licensees subject to gaming tax under Section 125-A of this Code.
x x x.
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