An individual may be required to file and pay both VAT and tax on non-VAT on same taxable year. 8. Will never happen, b. If an individual initially registered as a non-VAT, but later breached the VAT threshold and mandated to pay VAT, in the middle of the year. If an individual initially registered as a VAT, but later breached the VAT threshold and mandated to pay VAT, in the middle of the year. d. If the gross sales or gross receipts of the VAT taxpayer initially do not exceed P3,000,000, but later, in the middle of the year, exceeded P3,030,000.