Seminars Schedules

Chapter I – Imposition of Tax

Saturday, 18 June 2011, 9:39 | Category : National Taxes, Value Added Tax
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SEC. 105. Persons Liable. – Any person who, in the course of trade or business, sells barters, exchanges, leases goods or properties, renders services, and any person who imports goods shall be subject to the value-added tax (VAT) imposed in Sections 106 to 108 of this Code. The value-added tax is an indirect tax and […]

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