Problem 9-15

Arikoto, a Japanese nonresident foreign corporation, obtained a P 100,000,000 contract from the
Philippines Government to repair the La Mesa Dam. The registration fee to be paid to
the BIR by Arikoto would be
a. None
b. P 500
c. P 1,000
d. P 5,000
Problem 9-16
A multi-purpose cooperative is registered with the SEC and the CDA. It has a main office, a sales office
and a warehouse. For the year, it has P 5,000,000 total collection from its members. The annual
registration fee of the cooperative would be
a. Exempt
b. P 500
c. P 1,000
d. P 5,000

Problem 9-18
Bisa Yan, a VAT-registered exporter, reported the following sales during the year:
FOREIGN SALES DOMESTIC SALES
Gross Sales P 2,000,000 P 1,500,000
Related input VAT 36,000 20,000

The net VAT payable would be:

a. 180,000
b. 160,000
c. 134,000
d. 124,000