Non-VAT individual and corporate taxpayers are exempted from the percentage tax on VAT-exempt persons if they avail of the 8% income tax rate. True False Question 6 The transport of goods or cargoes from the Philippines to a foreign country by a foreign carrier is subject to 3% international carrier's tax. True False Question 7 Both the person issuing and the one to whom the document is issued may be made liable to documentary stamp tax. True False Question 8 The reason for requiring that taxpayers be informed in writing of the facts and law on which the assessment is made is the constitutional guarantee that no personal shall be denied the equal protection of the laws. True False