May I ask if sale of service by a VAT registered company to a zero rated VAT company is Tax exempt if the name indicated on the invoices was the name of the agent/middleman and not the name of the zero rated companies. What advisable remedies are available to the the taxpayer providing service to avail of the zero rated VAT sale. Will he compel the agent to issue directly the invoices with the name of the zero rated companies indicated therein?