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isahttp://webisa.webdatacommons.org/
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n5lawphil.
provhttp://www.w3.org/ns/prov#
xsdhhttp://www.w3.org/2001/XMLSchema#
Subject Item
isa:166343034
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The qualification in the law that the 10% VAT covers only sales of real property primarily held for sale to customers, i.e. for trade or business thus takes into consideration a taxpayer's capacity to pay.
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n5:net
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