Republic Act No. 8424 (Tax Reform Act of 1997)
An Act Amending the National Internal Revenue Code as Amended and for other Purposes TITLE IV VALUE- ADDED TAX CHAPTER I – IMPOSITION OF TAX Section 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 …