An Act Exempting Educational Applications, Gadgets, Computers And E-Books From Value -Added Tax For The Principal Use Of Teachers And Students In Online And Distance Learning, Amending For The Purpose

An Act Exempting Educational Applications, Gadgets, Computers And E-Books From Value -Added Tax For The Principal Use Of Teachers And Students In Online And Distance Learning, Amending For The Purpose Section 109 (1) Of The National Internal Revenue Code Of 1997, As Amended