Question: John Corporation operates a website wherein it sells
goods and products manufactured in the Philippines for delivery to
the relatives of its customers in the Philippines. The said payment
is remitted by the credit card companies through the Philippine
banking system to John Corporation, the said sale shall besubject
to the ordinary 12% VAT as a sale of goodssubject to the ordinary
12% VAT as a sale of servicenot subject to VAT because it is an
exempt transaction under Section 109Subject to VAT at the rate of
0%
