Taxation, 2012 Bar — Question 39

MULTIPLE CHOICE

A hotel operator that is a VAT-registered person and who leases luxury vehicles to its hotel customers is: a) Subject to the 3% common carriers tax and 12% VAT; b) Subject to the 3% common carriers tax only; c) Subject to the 12% VAT only; d) Exempt from both the 3% common carriers tax and 12% VAT.

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