In my own understanding, business tax is taxes that come from companies such as corporations while

income taxes comes from personal individual like for example tax from your salary.

Yes, even it’s out of ordinary, the course of trade or business, sells, barters, exchanges, leases goods or
properties, renders services, and any person who imports goods shall be liable to the value-added tax.
This answer was based on the REPUBLIC ACT NO. 7716 Sec. 99. I believe that even it’s out of line of
ordinary transaction it is still taxable because I am basing on ethical behavior, we all know that it is
taxable even it is illegal but somehow we can say it is not taxable because it passes through illegal
means. Even it is unrightful act of way it is still taxable because it didn’t change the fact that it is taxable.

Yes, PPE are taxable because of their fixed amount of assets but only assets that are not impaired
because any adjustment due to impairment should not be included for tax purposes. This is because PPE
declines in value over time and that is why only PPE that is not impared included as taxable.