Identify transaction whether they are:

A. Subject to 12% VAT

B. Subject to 0% VAT

C. Subject to other percentage taxes

D. Exempt from VAT or OPT

1. Distribution or transfer of inventories to shareholders or investors as share in the profits

2. Sale of lower an agricultural product by a vat-registered flower shop

3. The sale of raw materials or packaging materials to an export-oriented enterprise whose export sales exceed seventy percent or total annual production

4. Sale by a real estate developer of Residential House and Lot worth 2,800,000

5. Sale of water utilities by franchise grantess with total gross receipts exceeding 10,000,000

6. Sales of shares worth 10,000,000 not listed in the stock exchange

7. Sale of goods in a country by an export oriented enterprise

8. Sale of power or fuel generated through renewable sources of energy

9. Sale of sliced fruits by a non-vat registered restaurant

10. Sale of boneless fish in a market