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VAT Quiz

Total questions: 25

Worksheet time: 2hrs 28mins

Name
Class
Date
1.

Which is a source of input VAT?

a)

Purchase of agricultural or marine food products from VAT-sellers

b)

Purchase if vatable goods or services from non-VAT suppliers

c)

Sale of vatable goods or services by a VAT seller

d)

Purchase of vatable goods or services from VAT suppliers

2.

A VAT taxpayer sold goods for ₱1,000,000.00 exclusive of VAT. He purchased the goods for ₱800,000,00 exclusive of ₱96,000.00 VAT. Assuming it is a sole transaction, how much is the VAT payable?

(a)  

3.

Which is vatable?

a)

Sale of fertilizers

b)

Sale of fruits

c)

Sale of bamboo handicrafts

d)

Sale of vegetables

4.

The VAT threshold for seller of goods and services is ₱1,000,000.00.

a)

True

b)

False

5.

Evo Corporation, a VAT registered business purchased foams for the creation of their products amounting to P10,000,000.00 exclusive of VAT. Compute for the value of INPUT VAT.

a)

P1,200,000.00

b)

0

c)

P600,000.00

d)

P120,000.00

6.

Evo Corporation, a VAT registered business purchased foams for the creation of their products amounting to P10,000,000.00 exclusive of VAT. Compute for the value of OUTPUT VAT.

a)

P1,200,000.00

b)

0

c)

P600,000.00

d)

P120,000.00

7.

Input VAT are computed from _____.

a)

Sales

b)

Purchases

c)

Official Receipt

d)

the heart

8.

Output VAT are computed from _____.

a)

Sales

b)

Purchases

c)

Official Receipt

d)

the heart

9.

Senglot Hardware Co., a VAT registered business sold rugby in their stores amounting P560,000.00 inclusive of VAT. Compute for the value of OUTPUT VAT.

a)

60,000

b)

0

c)

67,200

d)

75,264

10.

Senglot Hardware Co., a VAT registered business sold rugby in their stores amounting P560,000.00 EXCLUSIVE of VAT. Compute for the value of OUTPUT VAT.

a)

60,000

b)

0

c)

67,200

d)

75,264

11.

Miya Corp., a VAT registered business engage in the production of arrows made purchases during the year from a VAT supplier amounting to P1,120,000.00 gross of VAT. Compute for the value of INPUT VAT.

a)

120,000.00

b)

0

c)

134,400

d)

1,000,000

12.

Miya Corp., a VAT registered business engage in the production of arrows made purchases during the year from a VAT supplier amounting to P1,120,000.00 Net of VAT. Compute for the value of INPUT VAT.

a)

120,000.00

b)

0

c)

134,400

d)

1,000,000

13.

Miya Corp., a VAT registered business engage in the production of arrows made purchases during the year from a VAT supplier amounting to P1,120,000.00 gross of VAT. How much is the value of purchases without the VAT (tax base)?

a)

120,000.00

b)

0

c)

134,400

d)

1,000,000

14.

Monthly VAT return is referred to us as ____?

a)

BIR form 2550M

b)

BIR form 2550Q

c)

Official Receipt

d)

Sales Invoice

15.

How much is the output VAT for month of April?

(a)  

16.

What VAT return does the company need to file for the month of March?

a)

2550Q

b)

2551Q

c)

2550M

d)

2551M

17.

How much is the tax due on April 25?

(a)  

18.

How much is the Input VAT for month of June?

(a)  

19.

How much is the tax due for the month of July?

(a)  

20.

How much is the total output VAT for the second quarter?

(a)  

21.

How much is the total tax due for the 3rd quarter of the year?

(a)  

22.

How much is the tax due for the month of August?

(a)  

23.

How much is the input VAT for the month of August?

(a)  

24.

How much is the VAT due for the moth of May?

(a)  

25.

Assuming Mugiwara Retail is a non-VAT tax payer, how much is the total business tax due during the year?

(a)