GJ started operating his new salon business during 2017. He provides services for corporate accounts with 60-day payment term. He submits the following data in 2018:

Supplies inventory, 1/1/2018 Php50,000

Supplies inventory, 12/31/2018 Php80,000

Revenues Php3,000,000

Accounts receivable, Jan. 1, 2018 Php500,000

Accounts receivable, Dec. 31, 2018 Php700,000

Purchase of supplies from VAT registered entities (net) Php100,000

Purchase of supplies from non-VAT registered entities Php50,000

Determine the following:

1. What is the applicable business tax for the taxpayer?
2. How much is the correct business tax due?
3. Assume the taxpayer is non-VAT registered, how much is the VAT payable for the year?
4. Assume the taxpayer is VAT registered, how much is the VAT payable for the year?