19. Ikapati Corporation (IC) is a value-added tax (VAT)-registered corporation that sells various kinds of instant noodles. It is recognized as the industry leader, especially after its spicy bulalo flavor gained immense popularity in December Page 6 of 7 2021. The success of IC has been attributed to its tax lawyer, Atty. Mahal, who helps IC understand the National Internal Revenue Code to its advantage. To show its appreciation, IC sent Atty. Mahal 1,000 boxes of spicy bulalo instant noodles. Is the transfer of 1,000 boxes of instant noodles to Atty. Mahal subject to VAT? Explain.