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What is VAT on Sale and Lease of Property about?

This document outlines the VAT (value-added tax) rules for the sale of services and use or lease of property in the Philippines. It states that there is a 12% VAT on the gross receipts derived from the sale or exchange of services including construction contractors, lessors of property, warehousing services, hotels, transportation, and other services. It also defines what transactions are subject to a 0% VAT rate or are effectively zero-rated including processing goods for export and services provided to in

Author

Zvioule Ma Fuentes

Language

EN