1. A taxpayer filed his income tax return in 10/28/22. The deadline for the return was 4/15/22.

If
he has P40,000 net tax due, compute the penalties in the form of interest.
2. What is the surcharge penalty?
3. A taxpayer received a notice from the BIR to file his 2020 income tax return not later than
1/15/22. The tax due per his return is P100,000. What is the total surcharge penalty?
4. What is his total interest penalty?
5. Compute the compromise penalty.
6. A taxpayer failed to pay and file his income tax return for the year 2021 which should have been
filed on or before 4/15/22. The BIR sent him a notice to file his return and pay his tax on or
before 7/18/22. He filed a return showing a basic tax due of P1,000,000. Compute the total
interest penalty.
7. He must pay a surcharge of how much?
8. A corporation failed to file its income tax return for the fiscal year ending 8/31/21. On 6/6/22, it
filed an income tax return with a basic tax still due and payable for the fiscal year amounting to
P500,000. Compute the interest penalty to be imposed by the BIR.
9. Compute the total tax assessment to be paid, excluding compromise penalty.