1. Consumption tax is a tax level upon businesses.

2. A purchase is a form of consumption.

3. A tax on consumption is the acquisition will effectively causes all residents of the state to pay
tax.
4. Consumption is the acquisition or utilization of goods and services.
5. Income tax is based on the taxpayer's capacity to sacrifice for the support of the government.
6. Consumption tax is more consistent with the " ability to pay " theory rather that the ' Benefit
received' theory.
7. A tax on consumption would support savings initiative.
8. Consumption taxes should not apply to basic necessities.
9. Both domestic consumption and foreign consumption are subject to tax
10. Resident seller shall pay consumption tax on foreign consumption.
11. Non-resident seller are exempt from consumption taxes on their domestic sales.
12. The sale by non-resident persons abroad is subject to Philippine consumption tax.
13. The utilization or consumption of goods or services shall be taxable in their country
14. The sale by non0resident persons in the Philippines is exempt from consumption tax.
15. The sale by resident in the Philippines is subject to consumption tax.
16. The consumption tax for purchases of goods or services from foreign sources shall be payable by
the buyer.
17. Business tax is a form of consumption tax.
18. Consumption tax is a form of business tax.
19. Business tax is imposed on the sales of sellers which is the purchase made by buyers.
20. The VAT on importation is payable only by those regularly engaged in trade or business