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Problem 1: In reviewing its tax compliance, Rang-ay Banco noted that it failed to remit the P90,000 final taxes it withheld for the month of February 2017. Compute the total amount of taxes due including the penalties if Rang-ay Banco settles the obligation on March 20, 2017.
a. P 90, 000
b. P 112, 500
c. P 113, 000
d. P 128, 000
Problem 2: Bangko Illustrado failed to withhold the final tax on the P1,200,000 interest expense which was credited to various accounts of individual depositors in the month of April 2016. It wants to settle the unpaid final withholding tax on June 10, 2017. Compute the surcharge and interest penalty due.
a. P 450, 000
b. P 320, 000
c. P 64, 000
d. P 58, 000
Financial Statement Analysis and Preparation
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