I came across a restaurant does not add 12% on the overall total. Their was a senior couple guest who argued that the bill should also include the vat exemption although the restaurant does not charge them the 12% vat anymore.
Is this allowed or does this depend on the restaurant.
To be liable, the business entity's annual gross sales or receipts must exceed Php1,919,500.00. Thus, if the annual gross sales or receipts is less than this amount, the business entity may opt to register as a non-VAT business and consequently not charge for VAT for it's goods or services.