PHILIPPINE TAXATION (TRAIN LAW)

QWERTY, a service provider, had the following receipts during the month:

Receipts from clients inside PEZA (3,000,000)

Receipt from clients in the customs territory, from government agencies and GOCCs 1,000,000

Receipt from clients in the customs territory, from Development Bank of the Philippines 1,200,000

Receipt from clients in the customs territory, from non-profit clients 1,500,0000

Receipt from clients in the customs territory, from private clients 2,000,000

Receipt from an export-oriented enterprise 2,000,000

Receipt from BOI registered enterprise with (60% export last year) 2,000,000.

Compute the total amount of zero-rated sales?