TITLE IV
VALUE ADDED TAX
(As Last Amended by RA Nos. 8761,9010,9238,9337 & 9361)
(As Last Amended by RA Nos. 8761,9010,9238,9337 & 9361)
CHAPTER I - IMPOSITION OF TAX
SEC. 105. Persons Liable
SEC. 106. Value-Added Tax on Sale of Goods or Properties
SEC. 107. Value-Added Tax on Importation of Goods
SEC. 108. Value-added Tax on Sale of Services and Use or Lease of Properties
SEC. 109. Exempt Transactions
SEC. 110. Tax Credits
SEC. 111. Transitional/Presumptive Input Tax Credits
SEC. 112. Refunds or Tax Credits of Input Tax
CHAPTER II - COMPLIANCE REQUIREMENTS
SEC. 113. Invoicing and Accounting Requirements for VAT-Registered Persons
SEC. 114. Return and Payment of Value-Added Tax
SEC. 115. Power of the Commissioner to Suspend the Business Operations of a Taxpayer
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