Calculate the Overseas Communication Tax (OCT) given gross receipts of P20,000,000 from overseas calls and a tax rate of 10%.

The Overseas Communication Tax (OCT) is imposed on gross receipts from overseas calls.

From the given data:
Gross receipts – overseas calls = P20,000,000

The standard OCT rate is 10%.

$$\text{Overseas Communication Tax} = \text{Gross receipts from overseas calls} \times \text{OCT Rate}$$ $$\text{Overseas Communication Tax} = \text{P20,000,000} \times 10\%$$ $$\text{Overseas Communication Tax} = \text{P20,000,000} \times 0.10$$ $$\text{Overseas Communication Tax} = \text{P2,000,000}$$

The calculated OCT is P2,000,000. This matches option A.

The final answer is $\text{A. 2,000,000}$.