Is the distributive share from a partnership subject to value added tax (VAT)?

Is CPA's share from the net profit of a CPA Partnership subject to tax????? EmelinoTMaestro.com is a member of a Certified Public Accountants Partnership. In the year 2017, the said partnership earned a net income (after deducting all the expenses) P20,000.000.00 in which he will receive P5,000.000.00 if it will be distributed tomorrow. Is his distributive share subject to .....
(a) VAT
(b) VAT exempt
(c) VAT zero
(d) withholding VAT
(e) Sorry, I don't know the answer

💚💛🧡💜🖤💙❤️STORY ABOUT BOOKS OF ACCOUNTS
Many participants from my previous seminars, workshops and trainings told me that I am an ?ANGEL? from up above, -an answer to their prayers, because they felt that the chronic disease being inflicted to them by many revenue officers and some friends and relatives has a real, within arm-reached and doable solution. However, when they asked me if I am a TAX BOOKKEEPER, my answer usually disappointed them.

💚💜🖤🧡💛❤️💙YOU HAVE TWO-FOLD TAX PROBLEMS
Many, for the past decades or so, has experienced the emotional stress and mental anguish of having NO ENTRIES IN THEIR BIR-REGISTERED BOOKS OF ACCOUNTS in which resulted to an average P350,000.00 bribe per Letter of Authority (The average number of LOAs issued within a year is 45,000.), notwithstanding, the penalty of TAX MAPPING that ranges from P25,000.00 up to P50,000.00 (Tax Mapping is being conducted twice a year.) The solution is to make easier the making of entries in the BIR registered books of accounts. How? (This is the 2nd problem.)

Many, for the past three decades of my practice as a Mentor, Lecturer and Tax Consultants to thousands of taxpayers, has experienced the quality of services of so many available bookkeepers, CPAs and consultants pretending to be proficient and competent in the field of taxation in which resulted to having NO ENTRIES IN THEIR BIR-REGISTERED BOOKS OF ACCOUNTS. This problem has been brought to me in which my solution is for you to study the TAX CODE that is to TRAIN yourself about its rigid and complex rules and regulations because if you are paying your trusted bookkeeper, CPA or consultant a fee up to P2,500.00 a month (I believe that this amount is the PICPA's proposed professional fee which you have to be paid to its members) for placing true and correct entries in your BIR-registered books of accounts, I will say to you that the P2,500.00 a month professional fee is the most expensive professional fee ever. Think about this 'YOU ARE PAYING SOMEONE FOR DOING NOTHING FOR YOU.' Really 'IGNORANCE IS THE MOST EXPENSIVE LIFESTYLE' and this is what I wanted to cure from the beginning. The solution is to have an artificial intelligent (AI) that will do the making entries in your books of account (What I am referring to is neither the traditional books of accounts nor the computerised accounting system.) using my designed and developed (tax basis) Computerised Books of Accounts (CBOA).

💜🖤🧡💛💙❤️💚 I will tell you the beauty secret of using CBOA on November 22, 2017 @ Luxent QC (12-5pm), Register @ EmelinoTMaestro.com. I will also give you a Certificate of Qualification wherein for 15 days from receipt thereof, you will be helped and assisted by my accredited Tax Bookkeepers in making entries in your BIR-registered books of accounts easier and a happier experience because me and my Tax Bookkeepers believe that you deserve to have a PEACE OF MIND. The CBOA has a commercial value of P50,000.00 plus VAT but it is FREE if you will attend the "HOME-BASED NEGOSYO: Making Money Out of Nothing At All" Event.

❤️💙🖤💜💚🧡💛 If you decide to be an affiliate of this EVENT, you will receive 50% share from the amount collected from your successful referrals which is to be paid on the 5th day from our date of validation. Thanks a lot for taking time to read and share this message and the picture hereunder to your friends, relatives and revenue officers.