Problem 3 - Promissory notes, credit facility, checks, time deposits, bills of exchange, letters of credit. assignment The following are the transactions of Sulatroniko Manufacturing Corporation for the year ended December 31, 20A1: a. Sulatroniko is expanding its operations. It will construct a new manufacturing plant with estimated cost of P600,000,000. To finance its expansion, it will obtain financing from Balintuna Bank. On February 1, 20A1, Sulatroniko entered into a Credit Facility Agreement (CFA) with Balintuna for P350,000,000. Sulatroniko had made P125,000,000 drawdown on March 15, 20A1. Another drawdown was made on October 15,20A1 for P180,000,000. These drawdowns were covered by promissory notes. These are due after five years from drawdown. b. On April 1,20A1, Diskarte Corporation, an affiliate, assigned its loan receivable from Panginain Corporation of P15,000,000 bearing 6% interest to Sulatroniko. It was granted on January 1,20A0 with term of five (5) years. This was covered by notarized deed of assignment. c. Sulatroniko also requested for the printing of 30 booklets of checks with 50 checks per booklet from Balintuna on May 1,20A1. d. Sulatroniko made additional bank deposits with Balintuna - Savings deposit of P25,000,0000 and current account deposit of P90,000,000 on March 15, 20A1; current account deposit of P125,000,000 on October 15,20A1; and time deposit of P150,000,000 on November 15,20A1 with three-year term. e. On June 1,20A1, Sulatroniko imported goods from Elektroniko Company, a resident of Germany, for P20,000,000. In this case, Sulatroniko issued Letter of Credit (LC) through Alemanya Bank for the said amount. This unconfirmed LC requires a " 90 days after sight" bill of exchange from Elektroniko drawn on Alemanya. As such, Elektroniko issued bill of exchange which was accepted by Sulatroniko. These were coursed through Balintuna. f. On September 1,20A1, Sulatroniko exported goods to Mekaniko Company, a resident of Singapore, for P30,000,000. In this case, Sulatroniko issued bill of exchange which was accepted by Mekaniko payable 90 days after sight. This was coursed through Balintuna. g. On December 1,20A1, Diskarte assigned again another loan receivable from Panginain of P35,000,000 bearing 5% interest to Sulatroniko. It was five (5) years and payable on December 31,20A1. However, Sulatroniko agreed with Panginain to extend the loan for three (3) years from its original maturity date. This was covered by notarized deed of assignment. Required: 1. Determine the DST payable, if any, for each of the above transactions. 2. Determine the deadline for filing of the DST return and payment of the related tax for each of the above transactions. 3. Determine the party required to remit the DST to the BIR (collecting agent)