upervis employee of XYZ Corporation. He provided the following data for the taxable year 2022: Salaries @ P150,000 a month share SSS contributions-EE PHIC contributions-EE share Pag-ibig contributions-EE share SSS contributions-ER share PHIC contributions-ER share Pag-ibig contributions-ER share Allowances subject to liquidation Allowances NOT subject to liquidation Rice allowance P2,500 a month Christmas gift/bonus 13th month pay and midyear bonus Productivity pay covered by a CBA Monetized unused vacation leave for 15 days Monetized unused sick leave for 5 days Medical cash allowance to dependents Actual medical benefits Amount in BIR Form 2316 received from the employer for taxable year 2022 Sales Sales returns and allowances Cost of sales Operating expenses: Salaries Depreciation Rental Interest income from peso bank deposits-BDO Interest income from dollar bank deposits-BDO PCSO winnings Dividend income from domestic corporation Gain on sale of land in the Philippines held as capital asset with cost of P2,000,000, zonal value is P1,800,000 Gain on sale of shares of domestic corporation (non-listed) Gain on sale of shares of domestic corporation (listed) Total amount in BIR Forms 2307 received from buyers-1st to 3rd QTR Total amount in BIR Forms 2307 received from buyers-4th QTR Payment for BIR Form 1701Q-1st Quarter Payment for BIR Form 1701Q-2nd Quarter Payment for BIR Form 1701Q-3rd Quarter Required: P1,800,000 32,000 15,000 9,000 64,000 15,000 9,000 50,000 90,000 30,000 40,000 250,000 25,000 82,500 27,500 3,000 10,000 498,000 6,100,000 100,000 2,745,000 600,000 200,000 100,000 50,000 90,000 100,000 30,000 600,000 100,000 200,000 40,000 1. Total EXEMPT de minimis benefits 2. Total TAXABLE 13th month pay and other benefits 3. Fringe benefits tax 4. Total allowable deductions from business income of XYZ Corporation in relation to Pedro's salaries and benefits. 5. Total FWT 6. Total CGT 7. Taxable compensation income 8. Taxable business income 9. Regular income tax due 10. Total creditable taxes 21,000 25,000 30,000 45,000 11. Regular Income tax still due IF FILED AND PAID ON OR BEFORE THE DEADLINE 12. Deadline of filing of Pedro's annual ITR for taxable year 2022 13. Surcharge if Pedro paid his 2022 ITR one day late. 14. Interest if Pedro paid his 2022 ITR one day late. 15. Compromise penaty if Pedro paid his 2022 ITR one day late. 16. Is Pedro qualified to substituted filing of ITR? 17. What is the appropriate BIR Form for this kind of ITR? 18. Is Pedro required to submit an audited financial statement as an attachment to his ITR?