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Total Shares Outstanding 25,000,000 On March 2019, Bato Realty Corp. finally decides to conduct an IPO and initially offers 25,000,000 of its unissued shares to the investing public for P1.50/share. During IPO period, one of its existing stockholders, Mrs. Villar, has likewise decided to sell her entire 5,000,000 shares to the public for P1.50/share. 13. How much is the percentage tax due on the primary offering? a. P375,000 C. P750,000 b. P1,500,000 d. nil 14. How much is the percentage tax due on the secondary offering? a. P75,000 c. P150,000 b. P300,000 000.8219 d. nil 15. If in June 2019, Bato Realty Corp. again decides to increase capitalization by offering another 30,000,000 of unissued shares to the public at P2.00/share, how much is the percentage tax due? a. P600,000 c. P2,400,000 b. P1,200,000 d. nil 16. If in July 2019, Mr. Trillane decides to sell his entire stock ownership to the public at P2.00/share, how much is the percentage tax due? a. P50,000 C. P400,000 b.P60,000 d.nil 060.09Questions 13 to 16 are the based on the following data: Bato Realty Corp., a closely-held corporation, has an authorized capital stock of 100,000,000 shares with par value of P1.00/share. Of the 100,000,000 authorized shares, 25,000,000 thereof is subscribed and fully paid up by the following stockholders: Mr. Trillanes 5,000,000 Mrs. Villar 5,000,000 Mr. Angara 5,000,000 Mr. Tolentino 5,000,000 Mr. Go 5,000,000