Republic Acts1 min read
Section 7Sec./Art. 7
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Section 108 of the National Internal Revenue Code of 1997, as amended, is hereby amended to read as follows:
SEC. 108.Value-Added Tax on Sale of Services and Use or Lease of Properties.
(A) x x x
x x x
(B)Transactions Subject to Zero Percent (0%) Rate. The following services performed in the Philippines by VAT-registered persons shall be subject to zero percent (0%) rate:
(1) x x x
x x x
(9) Services rendered to offshore gaming licensees subject to gaming tax under Section 125-A of this Code by service providers, including accredited service providers as defined in Section 27(G) of this Code.
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