6. Which is not specifically subject to a percentage tax? a. International sea or air carrier b.

Domestic common carrier by land

ANSWER
D
B
A
B
A
omestic common carrier by land c. Domestic common carrier by sea d. A and B 7. From which of the following sources is the gross receipt
owing sources is the gross receipt of an international carrier subject to percentage tax? a. Outgoing transport of passengers b. Outgoing t
sport of passengers b. Outgoing transport of cargoes c. Incoming transport of passengers or cargoes d. None of these 8. A domestic carrie
None of these 8. A domestic carrier which is also engaged in international transport operation is subject to a. VAT b. Percentage tax c. Exc
to a. VAT b. Percentage tax c. Excise Tax d. VAT and Percentage tax 9. On transport of excess baggage, cargoes or mails, an international c
argoes or mails, an international carrier shall pay a. Percentage tax if it is below the VAT threshold. b. Percentage tax even if it is above th
ercentage tax even if it is above the VAT threshold. c. VAT regardless of whether it is below or above the VAT threshold. d. No business tax
VAT threshold. d. No business tax. 10. Which is a VAT-exempt receipt to a bus operator? a. Receipts from passengers b. Receipt from car
m passengers b. Receipt from cargoes c. Receipt from baggage d. None of these