Example: marketing
VALUE ADDED TAX - ntrc.gov.ph
likes of UBER, GRAB TAXI, their Partners/suppliers and similar arrangements, who are not holders of a valid and current Certificate of Public Convenience are known as land transportation service contractors subject to the 12% VAT. Otherwise, it is classified as a common carrier subject to the 3% domestic carrier tax under Sec. 117. (RMC 70-2015)
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