Blank Quiz: Activity 3 For Modules 4, 5 and 6

Blank Quiz
Activity 3 for Modules 4, 5 and 6

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Family name, First Name *
Your answer
Which of the following is not exempt from business tax? *

1 point
Sale of specialty feeds

Sale of balut
Sale of regular white egg
A water-refill station is exempt from business tax. *

1 point
YES
NO
Sale of "tinapa" is exempt from business tax. *

1 point
YES
NO
The service of milling palay into rice is exempt from business tax regardless of the
the amount of revenue or gross receipts. *
1 point
YES
NO
A doctor renders service to her clients through her private clinic. The gross receipts
of the doctor is vatable (subject to business tax, either VAT or percentage
depending on the amount). *
1 point
YES
NO
Juan was hospitalized. Aside from medicine, room, and other miscellaneous
charges, he paid for a doctor's fee. The doctor's fee is subject to business tax. *
1 point
YES
NO (withholding tax?)
Services rendered by regional or area headquarters established in the Philippines

by multinational corporations which act as supervisory, communications and
coordinating centers for their affiliates, subsidiaries or branches in the Asia-Pacific
Region and do not earn or derive income from the Philippines are exempt from
business tax. *
1 point
YES
NO
Regional operating headquarters of multinational corporations in the Philippines

are subject to business tax. *
1 point
YES
NO
An agricultural cooperative duly registered with the CDA sold its processed
agricultural products to non-members. The sale is subject to business tax. *
1 point
YES
NO
Export sales of non-VAT registered persons are exempt from business tax. *
1 point
YES
NO
Export sales of VAT-registered persons are subject to business tax. *

1 point
YES
NO
Export sales of VAT-registered persons are subject to zero% VAT because the
consumption is outside the Philippines. *
1 point
YES
NO
Sale of assets not primarily held for sale or lease in the business is exempt from
business tax. *
1 point
YES
NO (VAT)
Juan is engaged in the business of pressure washing (use of high-pressure water

in cleaning molds, grimes, etc.) On one occasion, he sold some of his old
equipment. The sale is subject to business tax. *
1 point
YES
NO
Leandro leases several residential units for not more than P15,000 per unit per
month. For the taxable year, the total annual gross receipts is P1,500,000.
Leandro's rental business is subject to percentage tax. *
1 point
YES
NO
Leandro leases several residential units for more than P15,000 per unit per month.
For the taxable year, the total annual gross receipts is P1,500,000. Leandro's rental
business is subject to percentage tax. *
1 point
YES
NO
The Eagle's Nook Subdivision is managed by its own homeowner's association.

Every month, the association collects from subdivision homeowners a certain
amount as association fees for the maintenance and protection of the subdivision.
The collection of monthly fees is subject to percentage tax if the annual aggregate
amount does not exceed P3M. *
1 point
YES
NO
Ramos is a jeepney operator. His total gross receipts for the taxable year is P3.2M.
The operation is subject to VAT. *
1 point
YES
NO
ABC Corporation is a bus operator. The corporations carries both cargoes and
passengers for a fee. The receipts of ABC from the transport of cargoes is subject
to VAT. The receipts from transport of passengers is subject to percentage tax. *
1 point
YES
NO
ABC Corporation (domestic carrier) is the owner-operator of several shipping

vessels. The corporations carries both cargoes and passengers within Philippine
territory for a fee. The receipts of ABC from the transport of cargoes is subject to
VAT. The receipts from transport of passengers is subject to percentage tax. *
1 point
YES
NO
Transport of passengers by international carriers is exempt from business tax. *

1 point
YES
NO
Transport of cargoes from Philippines to abroad by international carriers doing

business in the Philippines is subject to VAT. *
1 point
YES
NO
Sale of COVID-related medicines are VAT exempt. *

1 point
YES
NO
Input VAT attributable to exempt transaction are not allowed to be credited against
any output VAT. *
1 point
YES
NO
Sale of certain goods or services to senior citizens and/or PWDs is VAT exempt. *
1 point
YES
NO
Sale of certain goods or services to senior citizens and/or PWDs is with 20%
discount on the selling price. *
1 point
YES
NO
Mercury drug store (VAT-registered) sold medicines to a senior citizen. The total
selling price of the items sold is P1,000. How much will Mercury collect from the
senior citizen? *
1 point
P1,000
P1,120
P800
P680
Mercuria drug store (non-VAT-registered) sold medicines to a senior citizen. The

total selling price of the items sold is P1,000. How much will Mercury collect from
the senior citizen? *
1 point
P1,000
P1,030
P800
P830
Juan is engaged in selling various types of ornamental plants. For the taxable year,
his total annual receipts is P3,200.000. Juan's business is - *
1 point
exempt from business tax

subject to VAT
subject to percentage tax
Taxpayer is non-VAT registered. His total sales amounted to P800,000. Input VAT
paid by him on his purchases is P10,000. What is the treatment of the input VAT? *
1 point
Deducted from any output VAT

Deducted from percentage tax
Deducted from gross sales as cost of sales
No tax treatment
Taxpayer is VAT-registered. His total sales is P800,000. He paid a total input VAT
on his purchases of P10,000. What is the treatment of the input VAT? *
1 point
Deducted from output VAT

Deducted as cost of goods sold
Deducted from output VAT and gross income
Taxpayer is VAT-registered. His total vatable sales is P800,000. He also

recognized P100,000 exempt VAT exempt sales. He paid a total input VAT
P100,000 attributable to his vatable sales. He also paid input VAT of P20,000
attributable to his VAT exempt sales. What is the treatment of the P20,000 input
VAT? *
1 point
Deducted from output VAT

Deducted as cost of goods sold/expense
Deducted from output VAT and gross income
For the 2021 taxable quarter , the total sales of Juan is P150,000. Juan is non-VAT
registered. The sale pertains to a retail business. How much is business tax due for
the quarter? *
1 point
P4,500
P1,500
zero
Juan is non-VAT registered taxpayer. He sold goods for P200,000 to a VAT-

registered buyer in 2021. Which is correct? *
1 point
Juan will collect 12% VAT from the buyer.

Juan will collect 1% percentage from the buyer and pays the same as percentage tax due to
the BIR.
Juan will not collect business tax from the buyer but will pay 1% percentage tax to the BIR.
Juan is VAT registered taxpayer. He sold goods for P200,000 to a non-VAT-

registered buyer in 2021. Which is correct? *
1 point
Juan will collect 12% VAT from the buyer.

Juan will collect 1% percentage from the buyer and pays the same as percentage tax due to
the BIR.
Juan will not collect business tax from the buyer but will pay 12% output VAT to the BIR.
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Blank Quiz

Activity 3 for Modules 4, 5 and 6

Family name, First Name *

Which of the following is not exempt from business tax? *

Sale of specialty feeds

A water-refill station is exempt from business tax. *

Sale of "tinapa" is exempt from business tax. *

Services rendered by regional or area headquarters established in the Philippines

Regional operating headquarters of multinational corporations in the Philippines

Export sales of VAT-registered persons are subject to business tax. *

Juan is engaged in the business of pressure washing (use of high-pressure water

The Eagle's Nook Subdivision is managed by its own homeowner's association.

ABC Corporation (domestic carrier) is the owner-operator of several shipping

Transport of passengers by international carriers is exempt from business tax. *

Transport of cargoes from Philippines to abroad by international carriers doing

Sale of COVID-related medicines are VAT exempt. *

Mercuria drug store (non-VAT-registered) sold medicines to a senior citizen. The

exempt from business tax

Deducted from any output VAT

Deducted from output VAT

Taxpayer is VAT-registered. His total vatable sales is P800,000. He also

Deducted from output VAT

Juan is non-VAT registered taxpayer. He sold goods for P200,000 to a VAT-

Juan will collect 12% VAT from the buyer.

Juan is VAT registered taxpayer. He sold goods for P200,000 to a non-VAT-

Juan will collect 12% VAT from the buyer.

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