Please help me answer 2-7

2. Which of the following is a zero-rated sale of goods? A. Export sale of a person who is not VAT-registered B. Sale of non-food agricultural products C. The sale and actual shipment of goods from the Philippines to a foreign country, paid for in acceptable foreign currency, accounted for in accordance with the rules and regulations of the BSP D. Sale of cotton and cotton seeds 3. In the value-added tax on sale of services, the output tax is computed: A. on billings for the month. B. on collections during the month on all billings made. C. on the contract price of contracts completed during the taxable period. D. on labor performed under the contract for services. 4. In case of sale, barter or exchange of real property subject to VAT, the term "fair market value" shall mean: A. the fair market value as determined by the Commissioner of the Bureau of Internal Revenue (BIR) B. the fair market value as shown in the schedule of values of the Provincial and City Assessors. C. whichever is lower between the zonal value and the value per real property declaration. D. whichever is higher between the zonal value and the value per real property declaration. 5. A seller of goods is not VAT-registered. His annual gross sales amounted to P2,000,000. To what business tax is he liable to pay? A. 3% other percentage tax B. 12% value-added tax C. 3% common carrier's tax D. Not subject to any percentage tax 6. Trafalgar Law is engaged in the following: Accountancy practice, gross receipts of P600,000 Trucking business, gross receipts of P500,000 Lease of apartment building (monthly rental is 210,000 per unit), gross receipts of P700,000 He is not VAT-registered. Which of the following statements is correct? A. He is considered a VAT-registrable taxpayer. B. He is mandatorily required to register under the VAT system. C. He can optionally register under the VAT system. D. He is not subject to any percentage tax. 7. A VAT-registered person shall issue for every sale, barter or exchange of goods or properties a: A. VAT sales invoice C. VAT credit certificate B. VAT official receipt D. VAT refund