VAT person and to issue VAT receipts for professional fees received Section 236(G)(1)(b), NIRC. KaPedringMatibag, a sole proprietor, buys and sells…

The question

VAT person and to issue VAT receipts for professional fees received Section 236(G)(1)(b), NIRC. KaPedringMatibag, a sole proprietor, buys and sells "kumot at kulambo" both of which are subject to value-added tax. Since he is using the calendar year as his taxable year, his taxable quarters end on the last day of March, June, September, and December. When should KaPedring file the VAT quarterly return for his gross sales or receipts for the period of June 1 to September 30? (2011 Bar Question)

1. A.Within 25 days from September 30
2. B.Within 45 days from September 30
3. C.Within 15 days from September 30
4. D.Within 30 days from September 30

This question has not been answered yet.