Mabuhay Insurance Company had the following data on collections of premiums and disbursements during the period: Cash collection Checks Accounts receivables Payments expenses to VAT business Payments of expenses to non-VAT business Life insurance 150,000 45,000 25,200 Non-life insurance 145,700 34,600 58,900 43,000 35,000 How much is the percentage tax due and/or VAT payable