Question: Members of the KBP regularly receives broadcast orders from the Philippine Information

Agency. Does the VAT requirement apply to PIA regarding government plugs for airing in radio and TV
stations?
yes, subject to 12% VAT for the services rendered by the TV and radio broadcasting companies
no, its considered a VAT exempt transaction by being a government agency
not subject to VAT considering that it is not engaged in business
yes, subject to 0% VAT for engaging the services of TV and radio broadcasting companies.