1. Mr. Amiable imported various merchandise from abroad. The importation was invoiced at $ 5,000. Mr. Amiable also incurred the following costs of importation: Insurance P 4,000 Freight 15,000 Wharfage fee 4,000 Arrastre charge 7,000 Brokerage fee 8,000 Facilitation fee 5,000 Mr. Dolinger was also assessed P 24,000 and P 18,000, respectively, for customs duties and excise tax. The applicable exchange rate was P51 : $1. What is the VAT on importation?

2. Mr. Peace, a VAT-registered food retailer, imported the following from China: Landed cost Fruits P 750,000 Vegetables P540,000 Frozen meat P150,000 Marinated milkfish P300,000 Total P1,740,000 Compute the VAT on importation

3. Love imported various personal and household effects with a value aggregating P500,000. P420,000 of these was subjected to a 8% customs duty by the BOC. What is the VAT on importation?

4. Pacman imported a brand-new Jaguar, 2018 model for his wife. Total landed costs is P15,000,000, exclusive of P3,000,000 custom duties, P2,000,000 excise tax, and P1,000,000 facilitation fee. Vat payable is how much?