31. Which of the following statements is not correct in succession? a. Legitimate children share equally in their legitime of 132 of the net distributable estate b. 1When the m services with one legitimate child, the legitime of the spouses is lftl of the net distributable estate c. 1When the spouse survives with two legitimate children, the legitime of the spouse is U4 of the net distributable estate d. The W of the legitimate and illegitimate children talre precedence over the legitime of the surviving spouse 32. Statement 1: VAT is implosed on. goods brought into the Philippines, whether for use in business or not. Statement 2: 111 the case of goods imported into the Philippines by a VAT exempt person which are subsequently sold to taxable persons, the latter shall be considered the importer thereof and shall be liable for VAT due on such importation. Statement 1 Statement 2 a. True m; b. False Eula; c. False True d. True False 33. The allowable transitional input tax is a. The lower between 2% of the value of the beginning inventory or actual VAT paid on such inventory b. The higher between 2% of the value of the beginning inventory or actual VAT paid on such inventory (3. The actual VAT paid on the beginning inventory d. 2% of the value of beginning inventory