1.) A, a domestic corporation is engaged in the manufacture of raw materials for the production of medicines. A sells to many PEZA-registered enterprises operating within the export processing zones which is considered as outside of the Philippines. Is the sale of A to the businesses inside the ecozone subject to VAT? If so, at what rate?

2.) Marguerite owns a grocery store in Dumaguete City. She has a monthly income of 50,000.00. Will she be liable for Value-Added Taxes for selling in the course of trade or business?