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Exemptions from VAT

Total questions: 10

Worksheet time: 5mins

Name
Class
Date
1.

A non-VAT registered entity and whose sales for the year did not exceed the VAT threshold is...........

a)

subject to 12% VAT

b)

Subject to percentage tax

c)

Exempt from VAT

2.

Which of the following is subject to VAT?

a)

Privately owned CPA review center.

b)

Privately owned educational institution registered with TESDA.

c)

Government owned educational institution with CHED.

3.

Which option is false? A 60-year old man who appears to be 45 years old only shall be exempt from VAT upon showing of .......

a)

Any valid identification card which bears his date of birth.

b)

His senior citizens identification card.

c)

His maintenance medicine.

4.

All of the following except one are subject to VAT.

a)

Lease of cold storage rooms in ice plants and cold storage.

b)

Sale of school textbooks.

c)

Importation of radio and television equipment by broadcasting and television stations.

5.

Coro Realty Business sold a commercial lot amounting P1,900,000. This transaction is...........

a)

Zero-rated

b)

Subject to VAT

c)

VAT exempts

6.

Goods considered essential to consumers.

a)

Prime commodities

b)

Basic necessities

7.

What are the requisites to be considered a senior citizen?

a)

Included under operating expenses

b)

Filipino citizen Resident of the Philippines At least 60 years old

c)

Filipino domestic Resident of the Philippines At least 60 years old

8.

Considered as goods vital to the needs of consumers for their sustenance and existence.

a)

Basic necessities

b)

Prime commodities

9.

Reniel a senior citizen purchased 10 pieces of medicine tablets from B.B pharmacy, each tablet is for sale of undiscounted selling price of ₱20 net of VAT. How much should be paid by Reniel?

a)

200

b)

160

c)

176

d)

140.8

10.

Reniel a senior citizen purchased 10 pieces of medicine tablets from B.B pharmacy amounting ₱112 gross of VAT. How much should be paid by Reniel?

a)

100

b)

80

c)

88

d)

112