| http://www.w3.org/ns/prov#value | - Moreover, pursuant to Sec. 109(s) also of the Tax Code, sales by electric cooperatives duly registered with the CDA or NEA relative to the generation and distribution of electricity as well as importation of machineries and equipment including spare parts, shall be exempt from VAT. Hence, among payments made to Sorsogon II Electric Cooperative by the government including any of its political subdi
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