10-1. The Z Co. is a holder of several franchises to operate essential public utilities. Gross receipts, VAT not included, from activities covered by the franchise were:

For selling electricity P 2,000,000

For selling water 1,800,000

For operating a stretch of superhighway 2,300,000

and in addition had gross receipts from:

Rent of heavy equipment 500,000

Percentage tax?

Output value-added tax?

10-2. The A Co. and the G Co. are stiff competitors in radio and television broadcasting, one against the government administration, and the other a defender of the government administration. In 2018, the gross receipts of the two companies were:

A Co. 4,800,000

B Co. 11,000,000

In January 2019, the two companies had gross receipts of:

A Co. 300,000

B Co. 1,000,000

Percentage tax for January, 2019?

Output value-added tax?

10-3. Mr. SP, a citizen of the Philippines, is a sports promoter, promoting sports competitions and events in the Philippines. He had the following data in a month, any tax not included:

Gross receipts, professional boxing, with MPqio as defending world champion 3 000 000

Gross receipts, international football 1 500 000

Gross receipts, Asian swimming meet 1 000 000

Gross receipts, world chess championship 1 300 000

Gross receipts, Philippine professional basketball 900 000

The percentage tax?