The ff. are the Journal Entries for VATable Sales/Receipts - Private
a) If the purchaser did not deduct Creditable Withholding Tax
dr Cash xxx
cr VATable Sales - Private xxx
cr VAT output xxx
b) If the purchaser deducted Creditable Withholding Tax
dr Cash xxx
dr Creditable WHT xxx
cr VATable Sales - Private xxx
cr VAT output xxx
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