Sales tax and VAT same?

On page 401 of Reviewer on Taxation, 2014 Edition by Victorino C. Mamalateo we see this:

 

Mamalateo's reviewer is the most recommended by bar takers. So I got one. I have not read the beginning pages yet as I bought this only now when I am already taking Tax II. My professor, Neri Yu, is a fine guy and leans toward the government in his discussions. Natural for someone who works at the BIR, right?

So, is VAT a sales tax? Mamalateo does not discuss that.