Rianne is an operator of ten (10) buses with routes from Manila to Subic and is likewise a transportation contractor with three (3) freight trucks. For the taxable year 2018, he reported gross receipts from his bus operations of P36,000,000. His gross receipts, however, from his freight of goods or cargoes amounted only to P800,000 for the year.

Use the data for the next (2) two questions:

1.Assuming Rianne is non-vat registered, how much is his total business tax due?

2.Assuming Rianne is vat registered, how much is his total business tax due?