ABC Corporation has the following sales during the month of October: Sales to a private company, VAT exc; of P 100,000  Sales to private companies, 0% VAT rate; P 100,000  Sales of exempt goods; P 100,000  Sales to Govt; subject to 5% final VAT withholding tax; P100,000  The following input taxes were passed on by its suppliers:  Input tax on taxable goods at 12%; P 6,000  Input tax on zero-rated sales of P 3,000  Input tax on sales to Govt of P 7,000  Input tax on depreciable asset- Not attributable to any specific activity (amortization)  of P 20,000  Input tax on exempt sales of P 1,000 Compute the VAT Payable below:  VAT output: Total VAT output Less: VAT input VAT payable (Excess VAT input)

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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ABC Corporation has the following sales during the month of October:

Sales to a private company, VAT exc; of P 100,000 

Sales to private companies, 0% VAT rate; P 100,000 

Sales of exempt goods; P 100,000 

Sales to Govt; subject to 5% final VAT withholding tax; P100,000 

The following input taxes were passed on by its suppliers: 

Input tax on taxable goods at 12%; P 6,000 

Input tax on zero-rated sales of P 3,000 

Input tax on sales to Govt of P 7,000 

Input tax on depreciable asset- Not attributable to any specific activity (amortization)  of P 20,000 

Input tax on exempt sales of P 1,000

Compute the VAT Payable below: 

VAT output:

Total VAT output

Less: VAT input

VAT payable (Excess VAT input)

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