Question: Jose, a sole proprietor, buys and sells kumot at kulambo both of which are subject to valueadded tax.

Since he is using the calendar year as his taxable year, his taxable quarters end on the last
day of March, June, September, and December. When should Jose file the VAT quarterly return for his
gross sales or receipts for the period of June 1 to September 30?
Within 25 days from September 30
Within 45 days from September 30
Within 15days from September 30
Within 30 days from September 30