business taxes and transfer under train law

9-1. The taxpayer began his business in 2017. He did not register as a VAT taxpayer because he did not anticipate that his gross sales for the year will exceed P3,000,000. He had sales of P1,000,000 and cost of sales of P400,000 in 2018. How much was his tax on his business for the year?

9-2. Mr. X, is in a service business. He is not among those subject to Other Percentage Taxes under Title V of the Tax Code. He anticipated in 2019, his initial year of operations, that his gross receipts will not exceed P3,000,000. He did not opt to be VAT registered. How much was his business tax if:

In the first quarter of 2019:

(a) He had gross receipts of P120,000, and

(b) Cost and expenses of P20,000;

and beginning with the first quarter:

(a) He paid the 8% income tax on gross receipts?

(b) He paid the graduated income tax in the first quarter?

9-3. A Co. had gross sales never exceeding P3,000,000 in a year. It did not opt to be VAT registered. In a month, A Co. had the following data:

Sales P240,000

Purchases from VAT registered suppliers, VAT not included 80,000

How much taxes did he pay for the month?

9-4. Mr. A anticipates that his gross sales in a year will not exceed P3,000,000. He is deciding on whether to register as a VAT taxpayer or not. He forecasts that in the year 2018, he will have the following tax data:

Sales P1,500,000

Purchases of goods to be sold:

From VAT taxpayers, VAT not included 800,000

From non-VAT taxpayers 100,000

Miscellaneous expenses to be paid:

From VAT taxpayers, VAT not included 50,000

From non-VAT taxpayers 20,000

How much will be the total business taxes if:

1. He opts not to be VAT registered?
2. He opts to be VAT registered?
3. Taxwise, which is better, to be VAT registered or not?