Not Knowing how to distinguish difference between :
| ZERO RATED SALES | EXEMPT SALES |
| No output tax | No output tax |
| Subject to 0% | Exempt from VAT |
| VAT on purchases is claimed as input tax | VAT on purchases is claimed as expense |
| Taxpayer should be VAT-registered | Taxpayer should be non-vat registered |
Reference : Sec 4.106.5 ; 4.108.5 and 4.109-1 RR 16-05