Maria is engaged in six (6) different businesses. Two is a restaurant, two are laundry shops, one is a salon and one is a supermarket. She pays the annual registration fee for each of her business. Joseph, on the other hand, is only engaged in restaurant but his business has already three (4) branches in the city. He only pays the annual registration fee for his main branch since the other two are just extensions of his main branch. Who among the two is correct in paying the annual registration fee and why?

Ali Corporation's business is expanding into multiple segments. They have an accountant who performs the accounting and finance works within the company. Ali find it very useful to hire somebody who will assist their accountant to do the job, so they decided to outsource a CPA to help review their records and their existing system. Star pays P15,000 every month as a professional fee to the CPA while their accountant is paid P20,000.

a.Will the CPA's income be subject to business tax? Why and why not?

b. Will the accountant's income be subject to business tax? Why and why not?

c. Will it be possible to be taxed with business tax and income tax to the same taxpayer?