23. Which of the following statements is incorrect? a. A taxpayer whose annual gross receipts-'sales exceed Pillllllllllll shall pay VAT only if he is VAT registered. h. A taxpayer whose annual gross receipts:r sales do not exceed Pl but who is VAT registered shall pay VAT- Excise tax may be imposed together VAT. d. Percentage tax may he imposed together with excise tax F" 29. 'Which of the following importation is subjoct to VAT? Importation of frozen moat Importation of bamboo poles Importation of apples for personal consumption Importation of grapes for sale swap: 313. With regard to campaign contributions, which of the following is not correct?II a. Unutilized or excess campaign funds shall be considered as subject to donor's tax b. Campaign contributions, to be considered as exempt om income tax, must have been utilized to cover a candidate's expenditure for his electoral campaign c. Any winning candidate, who mils to le with the CUMELEC the appropriate Statement of Expenditures required under the Omnibus Election Code, shall be automatically precluded from claiming such expendimres as deductions from his campaign contributions d. Campaign contributions, net of a candidate's campaign expenditures must be included in the candidate's taxable income as stated in his ITR led for the subject taxable year