Computation for Vatable sales:

1. Ordinary Vatable Sale (No discount)

Item Price: Php 100.00 (Vat inclusive)

Price / 1.12 = 89.3 (vatable sale)

Add VAT (Price vatable sale) = 10.7 (VAT)
Payable = Php 100

2. Vatable Sale with ordinary discount

Item Price: Php 100 (Vat inclusive)

Discount: 10 %

Price/1.12 = 89.3 (vatable sale)

Les discount 10% = 8.93
= 80.37 (vatable sale)
Add 12% Vat = 9.64
Total Payable = 90.01

3. Sale with Senior Citizen Discount or PWD discount

Item Price: Php 100 (Vat Inclusive)

Discount: 20%

Price/1.12 = 89.3 (vatable sale)

Les Discount 20% = 17.86
Total Payable = 71.44

4. Sale to Groups with Senior Citizen or PWD discounts

No. of Customer =5
No. of SC or PWD =1
Total Payable =1,000 (Vat inclusive)

A. Divide Total Payable by 5 = 200/customer

B. Compute the discount for senior citizen:
i. Take out VAT (200/1.12) = 178.57 (non-vatable sale)
ii. Less 20% discount = 142.85 (Due for Senior)
C. Compute payable and Vat of Others:
i. Total/1.12 (800/1.12) = 714.29 (Vatable Sale
ii. Add 12% Vat = 85.71
Summary:
Total Vatable Sales : 714.29
Total Non- Vatable Sale : 142. 85
Total Vat (12%) : 85.71
Total Payable : 942.85