Philippine Mining Service Corporation vs. Commissioner of Internal Revenue

AMENDED DECISION

2. Respondent's "[MPR] (Re: Decision promulgated [o]8 July 2024)"3 filed on o6 August 2024, with petitioner's "Comment (Re: Respondent's [MPR dated] 01 August 2024)"4 (Comment) filed on 16 September 2024.

Both MPRs contest the Decision of o8 July 2024s (assailed Decision) which partially granted petitioner's claim for value-added tax (VAT) refund for calendar year (CY) 2019. The dispositive portion reads-

WHEREFORE, premises considered, the instant Petition for Review filed on 17 May 2021 by petitioner Philippine Mining Service Corporation is hereby PARTIALLY GRANTED. Accordingly, respondent Commissioner of Internal Revenue is ORDERED TO REFUND or TO ISSUE A TAX CREDIT CERTIFICATE in the amount of FORTY-SIX MILLION,

SIX HUNDRED THIRTY-SEVEN

THOUSAND, TWO HUNDRED FIFTY-THREE PESOS and 64/Ioo (P46,637,253.64), representing its unutilized excess input Value- Added Tax for the four (4) taxable quarters of CY 2019 which is attributable to its zero-rated sales for the same period.

, Philippine Mining Service Corporation v. Commissioner of Internal Revenue were ultimately not given any probative value for being scanned copies only.

Disagreeing with the Court's findings, petitioner points out that Court has already previously admitted Exhibits "P-14" series and further declared "P-4o" as a duplicate, thus, it could not later on deny them of probative value. It also argues that under Section 49, Rule 130 of the Revised Rules ofEvidenceo, a duplicate is admissible to the same extent as an original when there is no genuine issue raised on its authenticity or that it is unjust or inequitable to admit the duplicate in lieu of the original. In its case, since respondent did not raise any genuine issue regarding the subject exhibits' authenticity, neither were there circumstances showing that their admission will be improper or unjust, the Court should maintain to consider the said exhibits as duplicate (equivalent to an original document). Notwithstanding petitioner's insistence that the previously admitted exhibits, particularly, Exhibits "P-14-2", "P-14-3", "P-14-5", "P

" "P

8" "P

" "P

" "P

" d "P 6"u (E h'b't -14-7 , -14- , -14-10 , -14-12 , -14-14 , an -14-1 x 1 1 "P-14" series ), are the equivalent of the originals; it, nevertheless, submitted the certified true copies (CTCs) of these PEZA Certificates .. With the submission of the CTCs, petitioner asks that the relevantt 9 10 II Sec. 4. Original of document. A.M. No. 19-08-15-SC. Attached as Annex "A" in petitioner's Motion for Partial Reconsideration (of the Decision dated 08 July 2024) Exhibit Client name Description Validity Period Reference P-14-2 Coral Bay Nickel Corporation Certificate No. 2019-0474 For the year 2019 P-14-3 PEBA Tandem Manufacturing, Certificate No. 2019-2388 July I to December Inc.

31 , 2019 P-14-5 Philippine Sinter Corporation Certificate No. 2019-0963 January I to June 30, 2019 P-14-7 Philippine Sinter Corporation Certificate No.

2019-0963 July I to December (Update No. 0 147) 31,2019 P-14-8 Pioneer Float Glass Certificate No. 2019-1195 For the year 2019 Manufacturing P-14-10 Taganito Hpal Nickel Corporation Certificate No. 2019-0476 For the year 2019 P-14-12 Unichamp Mineral Philippines, Certificate No. 2019-0327 For the year 2019 Inc.

P-14-14 Visayas Slaked Lime Corporation Certificate No. 20 19-144 7 January I to June 30, 2019 P-14-16 Visayas Slaked Lime Corporation Certificate No.

2019-1447 July I to December (UodateNo.l202) 31, 2019

, Philippine Mining Service Corporation v. Commissioner of Internal Revenue disallowed zero-rated sales be now considered in the computation of its claim for VAT refund. Lastly, petitioner posits that the disallowed input VAT due to alleged alterations on the amounts, address and business styles should not affect the validity thereof for the claim of refund. Citing Republic Act (RA) No. 11976 12 (also known as Ease of Paying Taxes Act), petitioner insists that as long as the pertinent details are present in the invoice like the amount of sales, VAT, registered name and tax identification number, description of goods or services and date of transaction, the VAT amount shall be allowed as an input tax credit. Applying the foregoing in this case, as the relevant details were indicated in the invoices, hence the VAT amount reflected therein should be considered for refund claim purposes. Petitioner also insists that the danger of admitting ghost receipts as evidence (which the Court seeks to prevent) is unlikely since all its purchase transactions are valid and accounted for. The supposed alterations on the invoices or receipts are ordinary human error and normal in the day-to-day business operation. In opposing petitioner's arguments, respondent echoes that tax refunds are in the nature of tax exemptions and are, thus, strictly construed against the claimant. Any doubt thereon must be resolved in favor of the government. In this respect, respondent does not see any error in the Court's findings that petitioner failed to submit competent evidence to support its refund claim. As regards respondent's MPR, he or she reiterates that based on the Memorandum Report of 15 February 2021, petitioner's application for refund must be denied for its failure to substantiate its claim both in fact and in law. He or she also insists that this Court should confine itself to the Bureau of Internal Revenue's (BIR's) findings of denial and only consi~ieces of evidence which were submitted in the administrative Ievel.O 12 AN ACT INTRODUCING ADMINISTRATIVE TAX REFORMS, AMENDING SECTIONS 21, 22, 51, 56, 57, 58, 76, 77, 81, 90, 91, 103, 106, 108, 109, 11 0, 11 2, 11 3, 11 4, 11 5, 11 6, 11 7, 11 8, 11 9, 120, 128, 200, 204, 229, 235, 236, 237, 238, 24 1, 242, 243, 245, 248, AND 269; AND REPEALING SECTION 34(K) OF THE NATIONAL REVENUE CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES

. Philippine Mining Service Corporation v. Commissioner of Internal Revenue

Lastly, respondent maintains that the law requires that only "creditable input taxes" that are "directly attributable" may be refunded. In petitioner's case, it failed to establish direct attributability between input tax on purchases vis-a-vis its zero-rated sales. With petitioner's failure to comply with the refund's documentary and evidentiary requirements, its refund claim must necessarily be denied. In the Comment to respondent's MPR, petitioner counters that in judicial refund cases, this Court may conduct trial de novo in the determination of the claim. Being a court of record, it is not precluded from appreciating evidence that were not previously presented to the BIR.

We resolve.

After a careful consideration and evaluation of the parties' arguments, this Court is constrained to deny respondent's MPR. On the other hand, We find partial merit in petitioner's MPR.

RESPONDENT'S MOTION FOR

PARTIAL RECONSIDERATION. It is noted that respondent's first two (2) arguments are merely a rehash of his or her earlier submissions which the Court has thoroughly discussed in the assailed Decision. In Licomcen Incorporated v. Foundation Specialists, Inc. 13, the Supreme Court, citing Ortigas and Company Limited Partnership v. judge Tirso Velasco, et a/. 14, held that: 13 14 The filing of a motion for reconsideration, authorized by Rule 52 of the Rules of Court, does not impose on the Court the obligation to deal individually and specifically with the grounds relied upon therefor, in much the same way that the Court does in its judgment or final order as regards the issues raised and submitted for decision. This would be a useless formality or ritual invariably involving merely¥ a reiteration of the reasons already set forth in the judgment or final U G.R. No. 167022, 31 August 2007. G.R. No. I 09645 (Resolution), 04 March 1996.

, Philippine Mining Service Corporation v. Commissioner of Internal Revenue order for rejecting the arguments advanced by the movant; and it would be a needless act, too, with respect to issues raised for the first time, these being, ... deemed waived because not asserted at the first opportunity. It suffices for the Court to deal generally and summarily with the motion for reconsideration, and merely state a legal ground for its denial (Sec. 14, Art. VIII, Constitution); i.e., the motion contains merely a reiteration or rehash of arguments already submitted to and pronounced without merit by the Court in its judgment, or the basic issues have already been passed upon, or the motion discloses no substantial argument or cogent reason to warrant reconsideration or modification of the judgment or final order; or the arguments in the motion are too unsubstantial to require consideration, etc. As regards respondent's argument that the law requires that only Hereditable input taxes" that are ((directly attributable" may be refunded, the Supreme Court in Republic of the Philippines, represented by the Commissioner oflnternal Revenue v. Taganito HPAL Nickel Corporation 1s ruled to the contrary stating that direct attributability is not required for refund cases under Section 11216 of the National Internal Revenue Code (NIRC) of 1997, as amended- 15 16 Tellingly, Section n2(A) does not require direct attributability for input tax to be creditable or refundable. In sooth, the law allows as tax credit an allocable portion of a taxpayer's input tax that is not directly and entirely attributable to their zero-rated sales. In such instance, what the law requires is for the creditable input tax to be attributable to the zero-rated or effectively zero-rated sales. At any rate, creditable input tax does not arise solely from purchases that form part of the finished goods. A plain reading of Section no of the Tax Code readily reveals that it did not limit creditable input tax to purchases or importation of goods which are to be converted into or intended to form part of a finished product for sale, or to be used in the chain of production. In particular, Section no(A) also treats as input tax all VAT due from or paid by a VAT- registered person in the course of their trade or business on the importation of goods or local purchase of goods or services, including lease or use of property, from a VAT-registered person. Corollary thereto, even if the purchased goods do not find their way into the taxpayer's finished product, the input tax incurred therefrom can still . be credited against the output tax as long as it is (1) incurred or paid t' G.R. No. 259024, 28 September 2022 (Notice of Resolution); Citations omitted and italics in the original text.

SEC. 112. Refunds or Tax Credits of Input Tax.

, Philippine Mining Service Corporation v. Commissioner of Internal Revenue in the course of the VAT-registered taxpayer's trade or business, and

(2) supported by a VAT invoice issued in accordance with the invoicing requirements of the law. Veritably, in a plethora of analogous cases involving claims for input tax refund or issuance of tax credit certificate, the CTA is steadfast in its posture that Section 112 of the Tax Code does not require direct attributability of input taxes to zero-rated sales. This posture becomes all the more significant when juxtaposed with the well-entrenched principle that the factual findings and conclusions of the CTA, as a highly specialized court, are accorded respect and deemed final and conclusive. Therefore, this Court perceives no cogent reason to diverge from the judgment reached by the CTA En Bane in this case.

PETITIONER'S MOTION FOR PARTIAL

RECONSIDERATION (MPR). As for petitioner's contention on the alterations, We underscore that what were previously disallowed were altered invoices that were without any countersignatures. To restate Our assailed Decision- 17 Per respondent's VAT Refund Notice and its attachments, this pertains to alterations, erasures, or additions of amounts, addresses, or business names without the required countersignature. For this kind of disallowance, the time that the countersignature was made is of crucial importance. It is incumbent upon petitioner to show that it was already countersigned at the time of respondent's review and not after respondent rendered a decision. It bears noting that an appeal of an unsuccessful administrative claim, the taxpayer has to convince this Court that respondent had no reason to deny its claim. It is thus, important that petitioner was able to show that such disallowance has no basis. Consequently, petitioner cannot rectify the lapse by filing 'cured' documents before this Court. After all, basic is the rule that the party producing a document which has been altered must account for ~ny alteration.

17 t Citations omitted and emphasis supplied, supra at note 5, p. 638 .

. Philippine Mining Service Corporation v. Commissioner of Internal Revenue

To add, the invoices are the only third-party documents which could prove the existence of petitioner's purchase transactions. If there have been alterations and that they were countersigned, it remains crucial for petitioner to similarly show that these countersignatures were made before the administrative claim for refund was filed. Absent proof that establishes the same, We have no other recourse but to maintain the disallowed input VAT. As for the CTCs of the PEZA Certificates, a second hard look on submitted CTCs of Exhibits "P-14" series and the admitted scanned copies of Exhibits "P-14" series (which documents also happen to be included in the BIR Records), compels Us to modify Our earlier declarations in the assailed Decision. We note earlier that, with petitioner's MPR, it has submitted the CTCs of Exhibit "P-14" series or the PEZA Certificates that indicate the PEZA registration of petitioner's clients and their entitlement to VAT- zero rating transactions of their local purchases. The Officer-in-Charge of PEZA's Incentive Management Division, Ms. Grethel D. Tan (OIC- IMD Tan) attested and verified the CTCs as the duplicates of the electronic files. Likewise, the CTCs reveals that the PEZA Certificates were issued and signed by PEZA's Deputy Director General for Operations, Ms. Mary Harriet 0. Adorbo (Dir. Gen. Adorbo). On the other note, the PEZA Certificates contained in the BIR Records are considered as public records. RA 94 7018, also known as the National Archives of the Philippines Act of 2007, defines public records as record or classes of records, in any form, in whole or in part, created or received by a government agency in the conduct of its affairs, and have been retained by that government agency or its successors as evidence or because of the information contained therein. In the instant case, the BIR VAT Credit Audit Division (VCAD) received the subject PEZA Certificates 19 in the conduct of its affairs (i.e., processing claims for refund) and retained them as evidence _ (considering that they formed part of the BIR Records elevated to thet 18 19 AN ACT TO STRENGTHEN THE SYSTEM OF MANAGEMENT AND ADMINISTRATION OF ARCHlY AL RECORDS, ESTABLISHING FOR THE PURPOSE THE NATIONAL ARCHIVES OF THE PHILIPPINES, AND FOR OTHER PURPOSES. BIR Records, pp. 195-219.

, Philippine Mining Service Corporation v. Commissioner of Internal Revenue

Court). Additionally, an examination of the said PEZA Certificates reveals that these were attested by Amelita A. Escober, chief of the BIR VCAD, as CTCs of the documents submitted to her office. A detailed companson of the submitted CTCs with the PEZA Certificates (in the BIR Record) and the admitted scanned copies of Exhibits "P-14" series reveals that they are the exact copies of each other.

With the foregoing, while We initially had reservations assigning probative value to Exhibits "P-14" series, there really appears no genuine issue on their authenticity. As stated, even respondent's own BIR Records carry these documents. Equally, with the BIR Records being treated as public documents, entries in public records made in the performance of a duty by a public officer are prima facie evidence of the facts therein stated. Section 23 of Rule 130 of the Revised Rules of Evidence states - Sec. 23. Public documents as evidence. - Documents consisting of entries in public records made in the performance of a duty by a public officer are prima facie evidence of the facts therein stated. All other public documents are evidence, even against a third person, of the fact which gave rise to their execution and of the date of the latter. In the assailed Decision, We have previously disallowed the sales (in the amount of P64o,2m,oo9.19) rendered to the alleged PEZA- registered entities for petitioner's failure to substantiate its claims due to the non-presentation of the originals or CTCs of the relevant PEZA Certificates (Exhibit "P-14" series). However, with the submission of the foregoing CTCs and Our determination that these are the exact replicates of the PEZA Certificates in the BIR Records and the admitted scanned copies of Exhibits "P-14" series, We are constrained to conclude that, indeed, petitioner's sales were indeed made to PEZA-registered entities and that these are considered zero-rated transactions as a result of the said entities' tax benefits pursuant to Section w6(A)( 2) ( a)(s)'" oft 20 SEC. 106. Value-Added Tax on Sale of Goods or Properties.- (A) Rate and Base of Tax.- ... ...

(2) The fo llowing sales by VAT-registered persons shall be subject to zero percent (0%) rate:

, Philippine Mining Service Corporation v. Commissioner of Internal Revenue the NIRC of 1997, as amended2\ in relation to Section 4.1o6-s(a)(5)22 of Revenue Regulations (RR) No. 16-200523, as amended by RR No. 04-2007.24 To recall, based on the first (1st) to fourth (4th) Amended Quarterly VAT Returns for CY 201925, petitioner reported its zero-rated sales in the amount of P1,278,436,846.23, of which P640,201,009.19 is composed of indirect exports, or sales of goods to PEZA-registered and Board of Investments (BOI)-registered entities. As summarized in the amended Independent Certified Public Accountant (I CPA) Repore6: 3rd quarter of 4th quarter of 15t quarter of CY 2nd quarter of CY

CY 2019

CY 2019

2019 covering 2019 covering covering July to covering January to April to May 2019 September 2019 October to March 2019 December 2019 Total

a. Sale to PEZA and 801 registered customers - Schedule of Zero-rated Sales of Goods- Indirect Export Sales (Exhibit P-u-1) 165,191>491.97 193>551,067·36 172>351,722.68 109,106,727.18 640,201,009.19 For an export sale to qualify for VAT zero-rating under Section 1o6(A)(2)(a)(5) of the NIRC of1997, as amended, the following essential elements must be present - 21 22 23 24 25 26

1. The sale was made by a VAT registered person; and, t

(a) Export Sales. - The term 'export sales' means:

(5) Those considered export sales under Executive Order No. 226, otherwise known as the Omnibus Investment Code of 1987, and other special laws. Before the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Law. SEC. 4.106-5 . Zero-Rated Sales of Goods or Properties.- ... The following sales by VAT-registered persons shall be subject to zero percent (0%) rate:

(a) Export sales.- ...

(5) Transactions considered export sales under Executive Order No. 226, otherwise known as the Omnibus Investments Code of 1987, and other special laws. Consolidated Value-Added Tax Regulations of2005. Amending Certain Provisions of Revenue Regu lations No. 16-2005, As Amended, Otherwise Known as the Consolidated Value-Added Tax Regulations of2005. Exhibits Exhibit "P-10-4", "P-10-9", " P-10-13", and "P-10-18", USB. Table lifted from amended Independent Certified Public Accountant (ICPA) Report, p. 13, Exhibit "P-39", USB .

. Philippine Mining Service Corporation v. Commissioner of Internal Revenue

2. The sale of goods must be to an entity entitled to incentives under Executive Order (EO) No. 226, otherwise known as the Omnibus Investment Code of1987, and other special laws. As determined in the assailed Decision, petitiOner is a VAT- registered entity. Hence, the first essential element was already fulfilled. As to the second essential element, the case records show that petitioner had sold goods to the following companies:

1. Philippine Sinter Corporation;

2. Visayas Slaked Lime Corporation; 3· Taganito Hpal Nickel Corporation; 4· Coral Bay Nickel Corporation; 5· Unichamp Mineral Philippines, Inc.;

6. Pioneer Float Glass Manufacturing, Inc.; 7· PEBA Tandem and Manufacturing, Inc.; and,

8. Carmen Copper Corporation. To prove that its clients are duly registered with the PEZA and the BOI, petitioner presented the following certifications (as summarized in the amended ICPA Report): Customers Proof of Zero-Rating Exhibit Covered Period Reference7 Confirmation letter from BOI dated January 28, Carmen Copper 2019; Certificate No. 2019- January 1 to December Corporation 048 P-14 31, 2019 PEZA certification dated Coral Bay Nickel January 9, 2019; Certificate Corporation Nos. 2019-0440, 2019-0474 P-14-1, P-14-2 For the year 2019 PEZA certification dated Peba Tandem & July 12, 2019; Certificate July 1 to December 31, Manufacturing, Inc.

No. 2019-2388 P-14-3 2019 PEZA certification dated January 30, 2019;

Philippine Sinter Certificate No. 2019-0710, January 1 to June 30, Corporation 2019-0963 P-14-4, P-14-5 2019 PEZA certification dated July 1 to December 31, May 15, 2019; Certificate P-14-6, P-14-7 2019 27 USB.

. Philippine Mining Service Corporation v. Commissioner of Internal Revenue

Customers Proof of Zero-Rating Exhibit Reference7 No. 2019-0710-0169, 2019- 0963 PEZA certification dated Pioneer Float Glass January 21, 2019;

Manufacturing Inc.

Certificate No. 2019-1195 P-14-8 PEZA certification dated Taganito Hpal Nickel January 9, 2019; Certificate Corporation No. 2019-0427, 2019-0476 P-14-9, P-14-10 PEZA certification dated Unichamp Mineral January 9, 2019; Certificate Philippines, Inc.

No. 2019-0214, 2019-0327 P-14-11, P-14-12 PEZA certifications dated February 26, 2019;

Certificate No. 2019-1295, Visayas Slaked Lime 2019-1447 P-14-13, P-14-14 Corporation PEZA certification dated August 1, 2019; Certificate No. 2019-1295-1002, 2019- 1447 P-14-15, P-14-16 Covered Period For the year 2019 For the year 2019 For the year 2019 January 1 to June 30, 2019 July 1 to December 31, 2019 Except for Carmen Copper's BOI confirmation letter, petitioner submitted the CTCs of the PEZA Certificates (Exhibits "P-14-2", "P

" "P

" "P

" "P

8" "P

" "P

" "P

" d -14-3 , -14-5 , -14-7 , -14- , -14-10 , -14-12 , -14-14 , an "P-14-16") which confirmed that the above-listed clients are with PEZA registrations valid for CY 2019. Likewise, the PEZA Certificates stated that the clients are "qualified enterprise for the purpose of VAT zero- rating of its transactions with its local suppliers of goods, properties and services needed in its registered activity and actually delivered into and used and consumed by [the relevant company] inside its PEZA registered facility in [particular ecozone] in accordance with Section 4.106-6 and 4.108-6 of [RR] No. 16-2005, the Consolidated [VAT] Regulations 2005".

Moreover, petitioner presented the VAT zero-rated sales invoices28 for the sales amounting to a total of P64o,2m,oo9.19. Except for the sales rendered to Carmen Copper, an examination of the sales . invoices reveals that they are compliant with the invoicing requirements t

Philippine Mining Service Corporation v. Commissioner of Internal Revenue prescribed under Section n3(A) and(B)29 of the NIRC of 1997, as amended, in relation to Section 4.113-1 (A) and (B)3° of RR No. 16-2005. Exhibit Sales in Amoun t of Sales Reference Date Name of Buyer Address Foreign (in Php) Currency First quarter P- 17-123 P- 17-124 P- 17-125 29 30

PH ILIPPINE SINTER

23F, O ledan Square 6788 01/03/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, O ledan Square 6788 01/03/2019 CORPORATION Ayala Ave., Makati City Taganito Special Economic

VISA YAS SLAKED LIME

Zone Brgy. Taganito, 01/o6/2019 CORPORATION Claver, Surigao del Norte s 71,88~ . 00 SEC. 113. Invoicing and Accounting Requirements for VAT-Registered Persons. - (A) Invoicing Requirements. - A VAT -registered person shall issue: (I) A VAT invoice for every sale, barter or exchange of goods or properties; and 2,067,467-48 2,073.930·56 3,763,898.6o (B) Information Contained in the VAT Invoice or VAT Official Receipt. - The fo llowing information shall be indicated in the VAT invoice or VAT official receipt: (I) A statement that the seller is a VAT -registered person, followed by his Taxpayer' s Identification Number (TIN);

(2) The total amount which the purchaser pays or is obligated to pay to the seller with the indication that such amount includes the value-added tax: Provided, That:

(c) If the sale is subject to zero percent (0%) value-added tax, the term 'zero-rated sale' shall be written or printed prominently on the invoice or receipt;

(3) The date of transaction, quantity, unit cost and description of the goods and properties or nature of the service; and ( 4) In the case of sales in the amount of One thousand pesos (PI ,000) or more where the sale or · transfer is made to a VAT-registered person, the name, business style, if any, address and Taxpayer Identification Number (TIN) of the purchaser, customer or client. SEC. 4.113-1. Invoicing Requirements.- (A) A VAT -registered person shall issue: - ( I) A VAT invoice for every sale, barter or exchange of goods or properties; and Only VAT-registered persons are requ ired to print their TIN followed by the word "VAT" in their invoice or official receipts. Said documents shall be considered as a ' VAT Invoice' or VAT official receipt. All purchases covered by invoices/receipts other than VAT InvoiceN AT Official Receipt shall not give rise to any input tax. VAT invoice/official receipt shall be prepared at least in duplicate, the original to be given to the buyer and the dup licate to be retained by the seller as part of his accounting records. (B) Inform ation contained in VAT invoice or VAT official receipt.- The fo llowing information shall be indicated in VAT invoice or VAT official receipt: (I) A statement that the seller is a VAT -registered person, followed by his TIN;

(2) The total amount which the purchaser pays or is obligated to pay to the seller with the indication that such amount includes the VAT; Provided, That:

(c) If the sale is subject to zero percent (0%) VAT, the term "zero-rated sale" shall be written or printed prominently on the invoice or receipt;

(3) In the case of sales in the amount of One thousand pesos (PI ,OOO.OO) or more where the sale or transfer is made to a VAT-registered person, the name, business style, if any, address and TIN of the purchaser, customer or client.

, Philippine Mining Service Corporation v. Commissioner of Internal Revenue

PHILIPPI NE SINTER

23F, Oledan Square 6788 P- 17-126 01/07/2019 CORPORATION Ayala Ave., Makati City Taganito Special Economic

VISAYASSLAKED LIME

Zone Brgy. Taganito, P- 17-130 01/12/2019 CORPORATION Claver, Surigao del Norte s 71,885.00 Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, P- 17-131 01/13/2019

NICKEL CORPORATION

Surigao del Norte 8410 $ 32,775.00

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-132 01/14/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-133 01/15/2019 CORPORATION Ayala Ave., Makati City Taganito Special Economic

VISAYAS SLAKED LIME

Zone Brgy. Taganito, P- 17-134 01/17/2019 CORPORATION Claver, Surigao del Norte s 71,885.00 Taganito Special Economic

VISAYASSLAKED LIM E

Zone Brgy. Taganito, P- 17-137 01/27/2019 CORPORATION Claver, Surigao del Norte s 71,88s.oo Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, P- 17-138 01/28/2019

NIC KEL CORPORATION

Surigao del Norte 8410 $ 32,775.00 Taganito Special Economic

TAGANJTO HPAL

Zone, Taganito, Claver, P- 17-139 01/28/2019

NICKEL CORPORATION

Surigao del Norte 8410 s 44,85o.oo

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-140 01/29/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-144 02/04/2019 CORPORATION Ayala Ave., Makati City Taganito Special Economic

VISAYASSLAKED LIME

Zone Brgy. Taganito, P- 17-145 02/ 04/2019 CORPORATION Claver, Surigao del Norte s 71,885.00 Rio Tuba Export Processing Zone, Rio Tuba,

UNICHAMP MINERAL

Bataraza, Palawan, P- 17-146 02/07/2019 PHILIPPINES, INC.

Philippines 5306 $ 86,250.00

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-147 02/10/2019 CORPORATION Ayala Ave., Makati City Taganito Special Economic

VISAYAS SLAKED LIME

Zone Brgy. Taganito, P- 17-148 02/12/2019 CORPORATION Claver, Surigao del Norte s 71,885.00

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-149 02/14/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-150 02/15/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oiedan Square 6788 P- 17-151 02/17/2019 CORPORATION Ayala Ave., Makati City Taganito Special Economic

VISAYASSLAKED LIME

Zone Brgy. Taganito, P- 17-152 02/17/2019 CORPORATION Claver, Surigao del Norte $ 71,911.14

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-153 02/19/2019 CORPORATION Ayala Ave., Makati City Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, P- 17-154 02/19/2019

NICKEL CORPORATION

Surigao del Norte 8410 s 43,125.00 Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, P- 17-155 02/20/2019

NICKEL CORPORATION

Surigao del Norte 8410 $ 45.425.00

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-156 02/20/2019 CORPORATION Ayala Ave., Makati City Taganito Special Economic

VISAYASSLAKED LIME

Zone Brgy. Taganito, P- 17-157 02/22/2019 CORPORATION Claver, Surigao del Norte $ 71.924.21

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-158 02/23/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-159 02/24/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-160 02/26/2019 CORPORATION Ayala Ave., Makati City 2,o58,391.32 1.755,272.40 1,712,166.oo 626,488.12 1,402,462.87 1,907,723·79 3.750,240-45 3.790.496.05 1,728,225.75 2,364.940.50 2,084,105·44 1,913,867·48 3.755,272.40 4,511,737·50 682,494·54 1,364.989.08 3.738,020.00 776.423·48 2,007,900.00 847.423.04 3.771,020.18 854,806.41 2,242,500.00 2,376,181.75 782,525.15 3.744.374·37 793.837.60 86oo4o6.8o 873,353-36 P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P-

Philippine Mining Service Corporation v. Commissioner of Internal Revenue

PHILIPPINE SINTER

23F, Oledan Square 6788 17-161 02/26/2.019 CORPORATION Ayala Ave., Makati City Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, 17-162 02/27/2019

NICKEL CORPORATION

Surigao del Norte 8410 $ )2,775·00

PH ILIPPINE SINTER

23F, Oledan Square 6788 17-16J 02/2.8/2019 CORPORATION Ayala Ave., Makati City_ Taganito Special Economic s _}1,6:zs.oo

TAGANITO HPAL

Zone, Taganito, Claver, 17-164 02/2.8/2.019

NICKEL CORPORATION

Surigao del Norte 8410 $ ~/3.20.00

PHILIPPINE SINTER

23F, Oledan Square 6788 17-165 Oj/02/2.019 CORPORATION Ayala Ave., Makati City Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, 17-166 03/02/2019

NICKEL CORPORATION

Surigao del Norte 8410 $ 43,125.00

PH ILIPPINE SINTER

23F, Oledan Square 6788 17-168 OJ/04/2.019 CORPORATION Ayala Ave., Makati City Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, 17-169 oJ/05/2.019

NICKEL CORPORATION

Surigao del Norte 8410 $ 45.425.00

PHILIPPINE SINTER

23F, Oledan Square 6788 17-170 03/06/2019 CORPORATION Ayala Ave., Makati Ci!}'_

PHILIPPINE SINTER

23F, Oledan Square 6788 17-172 03/08/2019 CORPORATION Ayala Ave., Makati City Taganito Special Economic

VISAYAS SLAKED LIME

Zone Brgy. Taganito, 17-171 01/o8/2.019 CORPORATION Claver, Surigao del Norte $ 71,98g-s6 Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, 17-174 OJ/08/2.019

NICKEL CORPORATION

Surigao del Norte 8410 $ 32,775·00

PHILI PPINE SINTER

23F, Oledan Square 6788 17-175 03/10/2.019 CORPORATION Ayala Ave., Makati City Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, 17-176 03/10/2.019

NICKEL CORPORATION

Surigao del Norte 8410 s 44,85o.oo Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, 17-177 OJ/10/2.019

NICKEL CORPORATION

Surigao del Norte 8410 s 43,125.00

PHI LI PPINE SINTER

23F, O ledan Square 6788 17-178 Oj/ 11/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 17-179 03/ 11/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 17-180 03/13/2.019 CORPORATION Ayala Ave., Makati City Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, 17-183 03/18/2019

NICKEL CORPORATION

Surigao del Norte 8410 s 44,85o.oo Taganito Special Economic s 31,625.00

TAGANITO HPAL

Zone, Taganito, Claver, 17-184 OJ/18/2.019

NICKEL CORPORATION

Surigao del Norte 8410 s ~/3.20 . 00 Taganito Special Economic

VISA YAS SLAKED LIME

Zone Brgy. Taganito, 17-185 03/2.4/2.019 CORPORATION Claver, Surigao del Norte $ 71~24 . 2 1

PHILIPPINE SINTER

23F, Oledan Square 6788 17-186 01/26/2019 CORPORATION Ayala Ave., Makati City Rio Tuba Export Processing Zone, Rio Tuba,

UNICHAMP MINERAL

Bataraza, Palawan, 17-187 03/27/2019 PHILIPPINES, INC.

Philippines 5306 $ 86,250.00

PHILIPPINE SINTER

23F, Oledan Square 6788 17-188 03/28/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 17-189 03/2.9/2.019 CORPORATION Ayala Ave., Makati City Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, 17-190 o'lho/2019

NICKEL CORPORATION

Surigao del Norte 8410 s 44,85o.oo Taganito Special Economic s 31,625.00

TAGANITO HPAL

Zone, Taganito, Claver, 17-191 03/30/2.019

NICKEL CORPORATION

Surigao del Norte 8410 s 25,85o.oo 2,062,618:~8 1 ,7 0~,281 . 2~ 796,lll.68 2,989,274·75 786,797·5~ 2,21J,012.50 2,001,667 . ~8 2,1~1,198.oo 850,140.72 886,706.25

3. 754.975·45 1,709,544·00 799.490.12 2,144.7~8.00 2 , 2~4 .~7~ .0 0 887,269.2~ 2,086,243.15 888,193·93 2.363, 1 46.~o 3,028.)57·75 3,]78,897·99 691,036.50 1,381.355·04 4.~22,087 . ~0 2 , 06~ .7 1~ . 76 639,166.50 2;~67,181 . 00 3,013.510.50

, Philippine Mining Service Corporation v. Commissioner of Internal Revenue

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-192 03/31/2019 CORPORATION Ayala Ave., Makati City Rio Tuba Export Processing Zone, Rio Tuba,

CORAL BAY NICKEL

Bataraza, Palawan, P- 17-129 01/14/2019 CORPORATION Philippines 5306 $ 74,750.00

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-2 01/08/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-5 01/18/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-7 01/18/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-10 01/24/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-13 02/ 04/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-18 02/ 08/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-19 02/13/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-21 02/25/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-23 03/04/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-25 03/13/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-26 03/15/2019 CORPORATION Ayala Ave., Makati City

PHILIPPI NE SINTER

23F, Oledan Square 6788 P- 17-28 03/20(2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-32 03/30/2019 CORPORATION Ayala Ave., Makati City 03/04/2019

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-167 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-14 01/31/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-141 01/31/2019 CORPORATION Ayala Ave., Makati City Asahi Special Economic Zone (ASEZ), 730 M.H. Del

PIONEER FLOAT GLASS

Pilar, Brgy. Pinagbuhatan, P- 17-35 03/30/2019 MANUFACTURING, INC.

Pasig City, Philippines 1602 Total Sales for First Quarter Second quarter

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-193 04/01/2019 CORPORATION Ayala Ave., Makati City Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, P- 17-194 04/02/2019

NICKEL CORPORATION

Surigao del Norte 8410 $ 32,775·00

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-195 04/04/2019 CORPORATION Ayala Ave., Makati City Taganito Special Economic

VISA YAS SLAKED LIME

Zone Brgy. Taganito, P- 17-196 04/04/2019 CORPORATION Claver, Surigao del Norte $ 71,950·35 Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, P- 17-197 04/07/2019

NICKEL CORPORATION

Surigao del Norte 8410 s 44,85o.oo Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, P- 17-198 04/10/2019

NICKEL CORPORATION

Surigao del Norte 8410 $ 32,775·00 Taganito Special Economic

VISAYAS SLAKED LIME

Zone Brgy. Taganito, P- 17-199 04/11/2019 CORPORATION Claver, Surigao del Norte $ 72,041.84 Rio Tuba Export Processing Zone, Rio Tuba,

CORAL BAY NICKEL

Bataraza, Palawan, P- 17-200 04/12/2019 CORPORATION Philippines 5306 $ 74,750.00 845,012.00 3,904,940.00 2,600,214-40 2,618,415.88 2,635,921.oo 2,673.418.56 2,651,545·44 2,591,544·06 2,583,229.00 2,643,056.o6 2,595.485·79 2,637,115.20 2,635,227.28 2,618,179.20 2,648,534.60 8oo,961.09 (53,566.10} 6,339-44 1,312,620.00 165,191,491.97 2,074.443·66 1,721,343.00 858,107.80 3,760,125.29 2,)40,721.50 1,710,199·50 3.746,896.10 3,875,787.50

. Philippine Mining Service Corporation v. Commissioner of Internal Revenue

Taganito Special Economic

VISA YAS SLAKED LIME

Zone Brgy. Taganito, P- 17-201 04/17/2019 CORPORATION Claver, Surigao del Norte s 71,885.00 Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, P- 17-202 04/18/2019

NICKEL CORPORATION

Surigao del Norte 8410 s 44.850.00 Taganito Special Economic

VISAYASSLAKED LIME

Zone Brgy. Taganito, P- 17-205 04/25/2019 CORPORATION Claver, Surigao del Norte $ 72,015·70

PH ILIPPINE SINTER

23F, Oledan Square 6788 P- 17-206 04/26/2019 CORPORATION Ayala Ave., Makati City Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, P- 17-207 04/28/2019

NICKEL CORPORATION

Surigao del Norte 8410 s 44,85o.oo Taganito Special Economic

VISAYAS SLAKED LIME

Zone Brgy. Taganito, P- 17-208 05/02/2019 CORPORATION Claver, Surigao del Norte s 72,028.77 Taganito Special Economic TAGAN!TO HPAL Zone, Taganito, Claver, P- 17-209 05/03/2019

NICKEL CORPORATION

Surigao del Norte 8410 S 44,85o.oo

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-210 05/03/2019 CORPORATION Ayala Ave., Makati City

PH ILIPPINE SINTER

23F, O ledan Square 6788 P- 17-211 05/03/2019 CORPORATION Ayala Ave., Makati City

PH ILIPPINE SINTER

23F, Oledan Square 6788 P- 17-213 05/09/2019 CORPORATION Ayala Ave., Makati City Taganito Special Economic

VISAYASSLAKED LIME

Zone Brgy. Taganito, P- 17-214 05/ 10/2019 CORPORATION Claver, Surigao del Norte $ 71,924.21 Rio Tuba Export Processing Zone, Rio Tuba,

UNICHAMP MINERAL

Bataraza, Palawan, P- 17-215 o5/10/2019 PHILIPPINES, INC.

Philippines 5306 $ 86,250.00 Taganito Special Economic TAGAN!TO HPAL Zone, Taganito, Claver, P- 17-216 05/11/2019

NICKEL CORPORATION

Surigao del Norte 8410 s 44,85o.oo

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-217 05/12/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-218 o5/I2/2o19 CORPORATION Ayala Ave., Makati City Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, P- 17-219 05/14/2019

NICKEL CORPORATION

Surigao del Norte 8410 s 44,85o.oo

PH ILIPPINE SINTER

23F, Oledan Square 6788 P- 17-220 05/18/2019 CORPORATION Ayala Ave., Makati City Taganito Special Economic

VISA YAS SLAKED LIME

Zone Brgy. Taganito, P- 17-221 o5/2o/2019 CORPORATION Claver, Surigao del Norte s 71,989.56

PHILIPPINE SINTER

23F, O ledan Square 6788 P- 17-224 05/24/2019 CORPORATION Ayala Ave., Makati City Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, P- 17-225 05/24/2019

NICKEL CORPORATION

Surigao del Norte 8410 $ 43.700.00 Taganito Special Economic

TAGAN ITO HPAL

Zone, Taganito, Claver, P- 17-226 05/25/2019

NICKEL CORPORATION

Surigao del Norte 8410 s 44,85o.oo

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-227 05/27/2019 CORPORATION Ayala Ave., Makati City Taganito Special Economic s 31,625.00

TAGANITO HPAL

Zone, Taganito, Claver, P- 17-228 05/28/2019

NICKEL CORPORATION

Surigao del Norte 8410 s 25,85o.oo

PH ILIPPINE SINTER

23F, Oledan Square 6788 P- 17-229 o~ /28 /2 019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-231 05/31/2019 CORPORATION Ayala Ave., Makati City Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, P- 17-233 o6/o2/2019

NICKEL CORPORATION

Surigao del Norte 8410 s 44.850.00 3.717,892.20 2,)23,230.00 3.759,219·54 2,093.937·12 2,338,927·50 3,752,698.92 2,324,127.00 2,054.563.65 2,035.451.43 2,013,598·44 3.758,039·97 4.499.662.50 2.)39.824.50 2,051,887·50 1,911,278.!6 2.)39,824·50 1,362,124·53 621,401.20 3.782,)31.48 2,043.326.08 2,295,124.00 2,348.346.oo 2,106,322.90 2,997,)21.25 2,078,78].20 2,069,779·08 2,342,067.00

. Philippine Mining Service Corporation v. Commissioner of Internal Revenue

Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, P- 17-234 o6/o3/2019

NICKEL CORPORATION

Surigao del Norte 8410 $ 44,275.00

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-235 o6/o4/2019 CORPORATION Ayala Ave., Makati City Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, P- 17-236 o6/o6/2019

NICKEL CORPORATION

Surigao del Norte 8410 s 44,85o.oo Taganito Special Economic

VISAYAS SLAKED LIME

Zone Brgy. Taganito, P- 17-237 o6/o6/2019 CORPORATION Claver, Surigao del Norte $ 72,028.77

PH ILIPPINE SINTER

23F, Oledan Square 6788 P- 17-239 o6/o8/2019 CORPORATION A_yala Ave., Makati City Taganito Special Economic TAGAN!TO HPAL Zone, Taganito, Claver, P- 17-240 o6/ o8/2o19

NICKEL CORPORATION

Surigao del Norte 8410 s 32,775·00 Taganito Special Economic TAGAN!TO HPAL Zone, Taganito, Claver, P- 17-241 o6/ o9/2019

NICKEL CORPORATION

Surigao del Norte 8410 s 44,85o.oo

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-242 o6/10/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, O ledan Square 6788 P- 17-243 o6/ 11/2019 CORPORATION Ayala Ave., Makati City Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, P- 17-244 o6/n /2o19

NICKEL CORPORATION

Surigao del Norte 8410 s 44,85o.oo Taganito Special Economic

VISA YAS SLAKED LIME

Zone Brgy. Taganito, P- 17-245 o6/I3/2019 CORPORATION Claver, Surigao del Norte $ 71,898.07

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-247 o6/I6/2019 CORPORATION Ayala Ave., Makati City Taganito Special Economic TAGAN!TO HPAL Zone, Taganito, Claver, P- 17-248 o6/I7/2019

NICKEL CORPORATION

Surigao del Norte 8410 $ 44,275.00 Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, P- 17-250 o6/2o/2019

NICKEL CORPORATION

Surig_ao del Norte 8410 s 44,85o.oo Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Ciaver, P- 17-251 o6/2o/2o19

NICKEL CORPORATION

Surigao del Norte 8410 s 44,85o.oo Taganito Special Economic

VISAYAS SLAKED LIME

Zone Brgy. Taganito, P- 17-252 o6/21/2019 CORPORATION Claver, Surigao del Norte $ 72,107.19 Rio Tuba Export Processing Zone, Rio Tuba, UN! CHAMP MINERAL Bataraza, Palawan, P- 17-253 o6/22/2019 PHILIPPINES, INC.

Philippines ~ 30 6 $ 86,250 .00

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-254 o6/22/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, O ledan Square 6788 P- 17-255 o6/23/2019 CORPORATION Ayala Ave., Makati City Taganito Special Economic

TAGANITO HPAL

Zone Brgy. Taganito, P- 17-256 o6/25/2019

NICKEL CORPORATION

Claver, Surigao del Norte $ 44,275·00 Taganito Special Economic

TAGANITO HPAL

Zone Brgy. Taganito, P- 17-257 o6/25/2019

NICKEL CORPORATION

Claver, Surigao del Norte $ 32,775·00

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-38 04/06/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-45 05/07/2019 CORPORATION Ayala Ave., Makati City

PH ILIPPINE SINTER

23F, Oledan Square 6788 P- 17-46 os/o7/2019 CORPORATION Ayala Ave., Makati City

PHILIPPI NE SINTER

23F, Oledan Square 6788 P- 17-48 05/ 11/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-49 05/16/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-50 05/21/2019 CORPORATION Ayala Ave., Makati City 2,312,040.50 2,062,342·35 2,)21,436.00 3,728,209.14 2,06),256.oo 1,696.434·00 2,321,436.oo 1,999.452·56 2,071,422.08 2.335,788.oo 3.736.542.70 2,0)2,739·16 2,298.315.25 2,327,266.50 2.327,266.50 ) ,729.383.87 4 •439,287.50 2,019,062.68 1,908,280.83 2,280,162.50 1,687.912.50 2,604,484.24 2,602,685.52 2,599.555·68 2,582,646.26 2,589.986.52 2,596.434·96

, Philippine Mining Service Corporation v. Commissioner of Internal Revenue

PH ILIPPINE SINTER

23F, Oledan Square 6788 P- 17-51 05/25/2019 CORPORATION Ayala Ave., Makati City

PH ILIPPINE SINTER

23F, O ledan Square 6788 P- 17-55 o6/o6/2o19 CORPORATION Ayala Ave., Makati City

PH ILIPPINE SINTER

23F, O ledan Square 6788 P- 17-60 o6/I4/2019 CORPORATION Ayala Ave., Makati City

PH ILIPPINE SINTER

23F, Oledan Square 6788 P- 17-61 o6/I4/2019 CORPORATION Ayala Ave., Makati City

PH ILIPPINE SINTER

23F, O ledan Square 6788 P- 17-62 o6/I4/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-63 o6/I8/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 P- n-64 o6/2o/2019 CORPORATION Ayala Ave., Makati City

PH ILIPPINE SINTER

23F, O ledan Square 6788 P- 17-65 o6/21/2019 CORPORATION Ayala Ave., Makati City

PH ILIPPINE SINTER

23F, Oledan Square 6788 P- 17-66 o6/26/2019 CORPORATION Ayala Ave., Makati City P- 04/22/2019

PH ILIPPINE SINTER

23F, Oledan Square 6788 17-203 CORPORATION Ayala Ave., Makati City

PH ILIPPINE SINTER

23F, Oledan Square 6788 P- 17-54 05/31/2019 CORPORATION Ayala Ave., Makati City

PH ILIPPINE SINTER

23F, Oledan Square 6788 P- 17-232 05/31/2019 CORPORATION Ayala Ave., Makati City

PIONEER FLOAT GLASS

Asahi Special Economic MANUFACTURING, INC.

Zone (ASEZ), 730 M.H. Del Pilar, Brgy. Pinagbuhatan, P- 17-57 o6/ u /2o19 Pasig City, Philippines 1602

PIONEER FLOAT GLASS

Asahi Special Economic MANUFACTURING, INC.

Zone (ASEZ), 730 M.H. Del Pilar, Brgy. Pinagbuhatan, P- 17-58 o6/ 11/2019 Pasig City, Philippines 1602

PIONEER FLOAT GLASS

Asahi Special Economic MANUFACTURING, INC.

Zone (ASEZ), 730 M.H . Del Pilar, Brgy. Pinagbuhatan, P- 17-59 06/11/2019 Pasig City, Philippines 1602 Asahi Special Economic Zone (ASEZ), 730 M.H. Del

PIONEER FLOAT GLASS

Pilar, Brgy. Pinagbuhatan, P- 17-42 04/30/2019 MANUFACTURING, INC.

Pasig City, Philippines 1602 Asahi Special Economic Zone (ASEZ), 730 M.H. Del

PIONEER FLOAT GLASS

Pilar, Brgy. Pinagbuhatan, P- 17-43 04/30/2019 MANUFACTURING, INC.

Pasig City, Philippines 1602 Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, P- 17-230 os/31/2019

NICKEL CORPORATION

Surigao del Norte 8410 $ 44,8so.oo Asahi Special Economic Zone (ASEZ), 730 M.H. Del

PIONEER FLOAT GLASS

Pilar, Brgy. Pinagbuhatan, P- 17-70 o6/22/2019 MANUFACTURING, INC.

Pasi_g City, Philippines 1602

PH ILIPPINE SINTER

23F, Oledan Square 6788 P- 17-41 04/24/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-71 o6/29/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-72 o6/3o/2o19 CORPORATION Ayala Ave., Makati City Total Sales for Second Quarter Th ird quarter Taganito Special Economic

VISAYASSLAKED LIME

Zone Brgy. Taganito, P- 17-260 07/03/2019 CORPORATION Claver, Surigao del Norte $ 54.854·79 Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, P- 17-261 07/05/2019

NICKEL CORPORATION

Surigao del Norte 8410 s 44,85o.oo Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, P- 17-262 o7/o5/2019

NICKEL CORPORATION

Surigao del Norte 8410 s 44,85o.oo 2,634.575·46 2,589.797·08 2,551,530.24 2,646,728.11 2,639·507·55 2,568,8o6.76 205_0,524·48 2,555·352.80 2,572,659·90 868,249·74 (117,)03.26) - 176,591.14 147.337·67 85,794.89 1,307,460.00 1,299,66o.oo 2,)43.861.00 1,291,950.00 2,720,722.00 2,697.359·00 2,697.359·00 193.551,067·36 2,803,628.32 2,291,835·00 2,291,835·00

Philippine Mining Service Corporation v. Commissioner of Internal Revenue

PH ILIPPINE SINTER

23F, Oledan Square 6788 P- 17-74 07/06/2019 CORPORATION Ayala Ave., Makati City

PH ILIPPINE SINTER

23F, Oledan Square 6788 P- 17-263 07/06/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-264 07/06/2019 CORPORATION Ayala Ave., Makati City Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, P- 17-265 07/ 07/2019

NICKEL CORPORATION

Surigao del Norte 8410 s 44,275-00 Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, P- 17-266 07/ 07/2019

NICKEL CORPORATION

Surigao del Norte 8410 s 44,85o.oo

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-267 07/08/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-268 07/08/2019 CORPORATION Ayala Ave., Makati City Taganito Special Economic

VISAYASSLAKED LIME

Zone Brgy. Taganito, P- 17-269 07/09/2019 CORPORATION Claver, Surigao del Norte s 72,002.63 Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, P- 17-270 07/10/2019

NICKEL CORPORATION

Surigao del Norte 8410 s 32·775-00

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-271 07/ ll/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-272 07/ ll/2019 CORPORATION Ayala Ave., Makati City Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, P- 17-273 07/12/2019

NICKEL CORPORATION

Surigao del Norte 8410 s 44,85o.oo Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, P- 17-274 07/14/2019

NICKEL CORPORATION

Surigao del Norte 8410 s 44,85o.oo

PHI LI PPINE SINTER

23F, Oledan Square 6788 P- 17-275 07/15/2019 CORPORATION Ayala Ave., Makati City Taganito Special Economic

VISAYAS SLAKED LIME

Zone Brgy. Taganito, P- 17-276 07/17/2019 CORPORATION Claver, Surigao del Norte s 71,950·35

PHILIPPINE SINTER

23F, O ledan Square 6788 P- 17-277 07/18/2019 CORPORATION Ayala Ave., Makati City Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, P- 17-278 07/19/2019

NICKEL CORPORATION

Surigao del Norte 8410 s 44,275-00 Rio Tuba Export Processing Zone, Rio Tuba,

CORAL BAY NICKEL

Bataraza, Palawan, P- 17-279 07/19/2019 CORPORATION Philippines 5306 s 74.750.00

PH ILIPPI NE SINTER

23F, O ledan Square 6788 P- 17-280 07/20/2019 CORPORATION Ayala Ave., Makati City

PH ILIPPINE SINTER

23F, Oledan Square 6788 P- 17-281 07/20/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-282 07/24/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-283 07/25/2019 CORPORATION Ayala Ave., Makati City Taganito Special Economic

VISAYAS SLAKED LIME

Zone Brgy. Taganito, P- 17-284 07/ 2<;/2019 CORPORATION Claver, Surigao del Norte s 72,002.63 Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, P- 17-285 07/28/2019

NICKEL CORPORATION

Surigao del Norte 8410 s 44,275-00

PH ILIPPINE SINTER

23F, O ledan Square 6788 P- 17-77 07/31/2019 CORPORATION Ayala Ave., Makati City Taganito Special Economic

VISAYAS SLAKED LIME

Zone Brgy. Taganito, P- 17-287 o8/o4/2019 CORPORATION Claver, Surigao del Norte s 71,989.56 Taganito Special Economic

VISAYASSLAKED LIME

Zone Brgy. Taganito, P- 17-289 o8/10/2019 CORPORATION Claver, Surigao del Norte s 72,028.77 2,486,346-46 1,991,626.07 1,989,547·49 2,265,109.00 2,294,526.oo 1,993,636·32 1,992,595-80 3,695,895.oo 1,682.)40·75 1,900,782.72 1,888,124.16 2,299,011.00 2,294,526.oo 1,889,778.oo 3,665,150.83 1,871,517-48 2,2'j9,j'jj.2'j ,,814,492.<;0 1,870,930.86 2,028,826.72 1,869,109.76 1.404,885.60 6og,687.oo j ,68g,414-76 2,265,109.00 2,66o,576.oo 1,6g8,103.70 3.738,293·16 P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P-

Philippine Mining Service Corporation v. Commissioner of Internal Revenue

PHILIPPINE SINTER

23F, Oledan Square 6788 17-290 o8/ n/2019 CORPORATION Ayala Ave., Makati City Rio Tuba Export Processing Zone, Rio Tuba,

UNICHAMP MINERAL

Bataraza, Palawan, 17-291 o8/12/2019 PH ILIPPINES, INC.

Philippines 5306 s 86,25o.oo Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, 17-292 o8/12/2019

NICKEL CORPORATION

Surigao del Norte 8410 S 48,510.00

PH ILIPPINE SINTER

23F, Oledan Square 6788 17-293 o8/16/2019 CORPORATION Ayala Ave., Makati City Taganito Special Economic

VISA YAS SLAKED LIME

Zone Brgy. Taganito, 17-294 o8/18/2019 CORPORATION Claver, Surigao del Norte s 72,015.70

PHILIPPINE SINTER

23F, Oledan Square 6788 17-296 o8/24/2019 CORPORATION Ayala Ave., Makati City Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, 17-297 o8/24/2019

NICKEL CORPORATION

Surigao del Norte 8410 $ 44.850.00

PHILIPPI NE SINTER

23F, Oledan Square 6788 17-88 o8/27/2019 CORPORATION Ayala Ave., Makati City

PH ILIPPINE SINTER

23F, Oledan Square 6788 17-298 o8/27/2019 CORPORATION Ayala Ave., Makati City Taganito Special Economic

VISAYAS SLAKED LIME

Zone Brgy. Taganito, 17-300 o8/29/2019 CORPORATION Claver, Surigao del Norte s 71,937·28

PHILIPPI NE SINTER

23F, O ledan Square 6788 17-301 o8/3o/2019 CORPORATION Ayala Ave., Makati City Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, 17-302 09/01/2019

NICKEL CORPORATION

Surigao del Norte 8410 $ 44,275·00 Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, 17-303 og/01/2019

NICKEL CORPORATION

Surigao del Norte 8410 s 44,85o.oo

PH ILIPPINE SINTER

23F, Oledan Square 6788 17-304 09/02/2019 CORPORATION Ayala Ave., Makati City Rio Tuba Export Processing Zone, Rio Tuba,

CORAL BAY NICKEL

Bataraza, Palawan, 17-305 09/04/2019 CORPORATION Philippines 5306 $ 74.750.00 Taganito Special Economic

VISAYAS SLAKED LIME

Zone Brgy. Taganito, 17-306 09/04/2019 CORPORATION Claver, Surigao del Norte $ 71,963-42 Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, 17-307 09/os/2019

NICKEL CORPORATION

Surigao del Norte 8410 s 44,8so.oo Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, 17-309 09/09/2019

NICKEL CORPORATION

Surigao del Norte 8410 s 44,85o.oo Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, 17-310 09/09/2019

NICKEL CORPORATION

Surigao del Norte 8410 s 44,8so.oo Taganito Special Economic

TAGAN ITO HPAL

Zone, Taganito, Claver, 17-311 09/10/2019

NICKEL CORPORATION

Surigao del Norte 8410 s 32,775·00 Taganito Special Economic

VISAYAS SLAKED LIME

Zone Brgy. Taganito, 17-313 09/18/2019 CORPORATION Claver, Surigao del Norte $ 72,041.84 Rio Tuba Export Processing Zone, Rio Tuba,

UNICHAMP MINERAL

Bataraza, Palawan, 17-314 09/21/2019 PHILIPPINES, INC.

Philippines 5306 s 86,25o.oo Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, 17-315 09/22/2019

NICKEL CORPORATION

Surigao del Norte 8410 $ 49,140.00 Taganito Special Economic

VISAYASSLAKED LIME

Zone Brgy. Taganito, 17-318 09/23/2019 CORPORATION Claver, Surigao del Norte $ 71,924.21

PHILIPPINE SINTER

23F, Oledan Square 6788 17-316 09/24/2019 CORPORATION Ayala Ave., Makati City 1,895,)20.00 4·476,375·00 2,517,669.00 1,958.44o.oo 3.778,663·78 2,055,126-42 2,)47,000.50 2,610,520.65 2,073,630.65 J,760,I61.6J 1,909,131.64 2,)08,055·75 2,JJ8,0J0.5_0 2,036,817.09 3,go6.435.00 3,76o,8o8.33 2,)38,030.50 2,330.4o6.oo 2,330.406.oo 1,699,o56.oo 3,77o,669.91 4.497,075·00 2,562,159·60 3.75o,128.J1 2,025,694·83 P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P-

Philippine Mining Service Corporation v. Commissioner of Internal Revenue

PHILIPPINE SINTER

23F, Oledan Square 6788 17-317 09 /2~/2019 CORPORATION Ayala Ave., Makati City Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, 17-319 09/26/2019

NICKEL CORPORATION

Surigao del Norte 8410 $ 44,275·00 Taganito Special Economic

VISAYAS SLAKED LIME

Zone Brgy. Taganito, 17-320 09/29/2019 CORPORATION Claver, Surigao del Norte $ 71,898.07 Taganito Special Economic TAGAN!TO HPAL Zone, Taganito, Claver, 17-321 09/30/2019

NICKEL CORPORATION

Surigao del Norte 8410 s 44,85o.oo Taganito Special Economic TAGAN!TO HPAL Zone, Taganito, Claver, 17-122 09/30/2019

NICKEL CORPORATION

Surigao del Norte 8410 s 44,85o.oo

PHILIPPINE SINTER

23F, Oledan Square 6788 17-73 07/04/2019 CORPORATION Ayala Ave., Makati City

PH ILIPPINE SINTER

23F, Oledan Square 6788 17-80 o8/o5/2019 CORPORATION Ayala Ave., Makati City

PH ILIPPINE SINTER

23F, Oledan Square 6788 17-82 o8/2o/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 17-92 09/13/2019 CORPORATION Ayala Ave., Makati City

PH ILIPPINE SINTER

23F, Oledan Square 6788 17-94 09/2">,/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, O ledan Square 6788 17-95 09/23/2019 CORPORATION Ayala Ave., Makati City St. No. 2 Crescent Road,

PEBA TANDEM &

Cebu Light Industrial Park, 17-365 07/20/2019 MANUFACTURING, INC.

Basak, Lapu-Lapu City St. No. 2 Crescent Road,

PEBA TANDEM &

Cebu Light Industrial Park, 17-366 o8/ o7/2019 MANUFACTURING, INC.

Basak, Lapu-Lapu City St. No. 2 Crescent Road,

PEBA TANDEM &

Cebu Light Industrial Park, 17-367 o8/o7/2019 MANUFACTURING, INC.

Basak, Lapu-LapuCity St. No. 2 Crescent Road,

PEBA TANDEM &

Cebu Light Industrial Park, 17-368 09/18/2019 MANUFACTURING, INC.

Basak, Lapu-LapuCity

PH ILIPPINE SINTER

23F, O ledan Square 6788 17-78 07/31/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 17-79 07/31/2019 CORPORATION Ayala Ave., Makati City

PH ILIPPINE SINTER

23F, Oledan Square 6788 17-89 o8/31/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 19-48 09/16/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 17-121 ogh o/2019 CORPORATION Ayala Ave., Makati City Asahi Special Economic Zone (ASEZ), 730 M.H. Del

PIONEER FLOAT GLASS

Pilar, Brgy. Pinagbuhatan, 17-83 o8/2o/2019 MANUFACTURING, INC.

Pasig City, Philippines 1602 Asahi Special Economic Zone (ASEZ), 730 M.H. Del

PIONEER FLOAT GLASS

Pilar, Brgy. Pinagbuhatan, 17-93 09/13/2019 MANUFACTURING, INC.

Pasig City, Philippines 1602 Total Sales for Th ird Quarter Fourth quarter

PHILIPPINE SINTER

23F, Oledan Square 6788 P- 17-324 10/01/2019 CORPORATION Ayala Ave., Makati City Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, P- 17-325 10/02/2019 NICKEL CORPORA T!ON Surigao del Norte 8410 $ 44.8)0.00 Rio Tuba Export Processing Zone, Rio Tuba,

CORAL BAY NICKEL

Bataraza, Palawan, P- 17-326 10/04/2019 CORPORATION Philippines 5306 $ 74.750.00 2,032,810.80 2,313,811.50 3.741,575·56 2,333·994·00 2,)33.994·00 2,491,982.88 2 , ~32,~62 . 20 2,614,310.88 2,637,652.60 2,578,685.31 2,592,095·01 8,590.50 10,237·88 10,889.06 10,751.06 (124,174·40) (99,145·13) (172,984·43) (539,272.86) (709·54) 1,299,66o.oo 1,212,000.00 172,)51,722.68 2,034.678.98 2,325,921.00 3,883,262.50 P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P-

Philippine Mining Service Corporation v. Commissioner of Internal Revenue

Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, 17-327 10/0)/2019

NICKEL CORPORATION

Surigao del Norte 8410 $ 44,275.00 Taganito Special Economic

VISAYAS SLAKED LIME

Zone Brgy. Taganito, 17-329 10/07/2019 CORPORATION Claver, Surigao del Norte $ 71,976-49 Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, 17-330 10/08/2019

NICKEL CORPORATION

Surigao del Norte 8410 s 44,85o.oo Taganito Special Economic

VISAYAS SLAKED LIME

Zone Brgy. Taganito, 17:)32 10/!8/2019 CORPORATION Claver, Surigao del Norte $ 71,950·35 Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, 17-333 10/I8/2o19

NICKEL CORPORATION

Surigao del Norte 8410 $ 44./3.20.00 Rio Tuba Export Processing Zone, Rio Tuba,

UNICHAMP MINERAL

Bataraza, Palawan, 17-334 10/!9/2019 PHILIPPINES, INC.

Philippines 5306 $ 86,250,00 Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, 17-335 10/22/2019

NICKEL CORPORATION

Surigao del Norte 8410 $ 44,850.00 Taganito Special Economic

VISAYAS SLAKED LIME

Zone Brgy. Taganito, 17-336 10/23/2019 CORPORATION Claver, Surigao del Norte $ 71.924.21 Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, 17-338 10/26/2019

NICKEL CORPORATION

Surigao del Norte 8410 $ 44.850.00 Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, 17-339 10/27/2019

NICKEL CORPORATION

Surigao del Norte 8410 $ 44,85o.oo Asahi Special Economic Zone (ASEZ), 730 M.H. Del

PIONEER FLOAT GLASS

Pilar, Brgy. Pinagbuhatan, 17-104 10/30/2019 MANUFACTURING, INC.

Pasig City, Philippines 1602 Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, 17-340 10/30/2019

NICKEL CORPORATION

Surigao del Norte 8410 $ 44,27).00 Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, 17-341 10/31/2019

NICKEL CORPORATION

Surigao del Norte 8410 s 44,85o.oo Taganito Special Economic

VISAYAS SLAKED LIME

Zone Brgy. Taganito, 17-342 n /04/2019 CORPORATION Claver, Surigao del Norte $ 71,937·28 Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, 17-346 n /o5/2o19

NICKEL CORPORATION

Surigao del Norte 8410 $ 44.8)0.00 Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, 17-344 ll/09/2019

NICKEL CORPORATION

Surigao del Norte 8410 s 44,85o.oo Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, 17-345 ll/09/2019

NICKEL CORPORATION

Surigao del Norte 8410 $ 44,275.00

PHILIPPINE SINTER

23F, Oledan Square 6788 17-108 ll/ll/2019 CORPORATION Ayala Ave., Makati City Taganito Special Economic

VISAYASSLAKED LIME

Zone Brgy. Taganito, 17-347 ll/ll/2019 CORPORATION Claver, Surigao del Norte $ 72,002.63

PHILIPPINE SINTER

23F, Oledan Square 6788 17-349 ll/20/2019 CORPORATION Ayala Ave., Makati City Taganito Special Economic

VISAYASSLAKED LIME

Zone Brgy. Taganito, 17-350 ll/20/2019 CORPORATION Claver, Surigao del Norte $ 71,963-42 Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, 17-351 11/24/2019

NICKEL CORPORATION

Surigao del Norte 8410 s 44,85o.oo Asahi Special Economic Zone (ASEZ}, 730 M.H. Del

PIONEER FLOAT GLASS

Pilar, Brgy. Pinagbuhatan, 17-llO ll/2)/2019 MANUFACTU RIN G, INC. Pasig City, Philippines 1602

PHILIPPINE SINTER

23F, Oledan Square 6788 17-352 ll/25/2019 CORPORATION Ayala Ave., Makati City 2,289,460.25 3,721,904.30 2,325,921.00 3,704,723.52 2IJ09,J26. 50 4.428,075·00 2,295.423.00 3.678.923·34 2,299,0ll.OO 2,299,0ll.OO 1,044,228.21 2,259,796.oo 2,288,695·50 ,,652,255.71 2,264,92).00 2,264.476.50 2,235.444·75 2,518,429-40 3,635.412.79 2,005,043-45 3,655.741.74 2,277.483.00 1,2)8,)30.00 1,974.847-44 P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P- P-

Philippine Mining Service Corporation v. Commissioner of Internal Revenue

Rio Tuba Export Processing Zone, Rio Tuba,

UNICHAMP MINERAL

Bataraza, Palawan, 17->~> n /26/2019 PHILIPPINES, INC.

Philippines 5306 $ 86,250.00 Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, 17-354 ll/28/2019

NICKEL CORPORATION

Surigao del Norte 8410 s 44,85o.oo Taganito Special Economic

VISA YAS SLAKED LIME

Zone Brgy. Taganito, 1?-'355 n /28/2019 CORPORATION Claver, Surigao del Norte $ 71,917.28 Taganito Special Economic

TAGANITO HPAL

Zone, Taganito, Claver, 17-356 ll/29/2019

NICKEL CORPORATION

Surigao del Norte 8410 s 44,275.00

PHILIPPINE SINTER

23F, Oledan Square 6788 17-357 12/os/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 17-358 12/09/2019 CORPORATION Ayala Ave., Makati City Taganito Special Economic

VISAYAS SLAKED LIME

Zone Brgy. Taganito, 17-359 12/09/2019 CORPORATION Claver, Surigao del Norte $ 71,9l1.14 Taganito Special Economic

VISA YAS SLAKED LIME

Zone Brgy. Taganito, 17-360 12/16/2019 CORPORATION Claver, Surigao del Norte $ 71,9ll.14

PHILIPPINE SINTER

23F, Oledan Square 6788 17-361 12/20/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 17-162 12/21/2015)_ CORPORATION Ayala Ave., Makati City Asahi Special Economic Zone (ASEZ), 730 M.H. Del

PIONEER FLOAT GLASS

Pilar, Brgy. Pinagbuhatan, 17-120 12/27/2019 MANUFACTURING, INC.

Pasig City, Philippines 1602 Asahi Special Economic Zone (ASEZ), 730 M.H. Del

PIONEER FLOAT GLASS

Pilar, Brgy. Pinagbuhatan, 17-ll3 n/28/2019 MANUFACTURING, INC.

Pasig City, Philippines 1602

PHILIPPINE SINTER

23F, Oledan Square 6788 17-H6 12/!j/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 17-121 12/31/2019 CORPORATION Ayala Ave., Makati City St. No. 2 Crescent Road,

PEBA TANDEM &

Cebu Light Industrial Park, 17-371 10/28/2019 MANUFACTURING, INC.

Basak, Lapu-Lapu City

PIONEER FLOAT GLASS

Asahi Special Economic MANUFACTURING, INC.

Zone (ASEZ), 730 M.H. Del Pilar, Brgy. Pinagbuhatan, 17-97 10/10/2019 Pasig City, Philippines 1602

PIONEER FLOAT GLASS

Asahi Special Economic MANUFACTURING, INC.

Zone (ASEZ), 730 M.H. Del Pilar, Brgy. Pinagbuhatan, 17-102 10/28/2019 Pasig City, Philippines 1602

PIONEER FLOAT GLASS

Asahi Special Economic MANUFACTURING, INC.

Zone (ASEZ), 730 M.H. Del Pilar, Brgy. Pinagbuhatan, 17-103 10/28/2019 Pasig City, Philippines 1602

PHILIPPINE SINTER

23F, Oledan Square 6788 17-122 12/27/2019 CORPORATION Ayala Ave., Makati City

PHILIPPINE SINTER

23F, Oledan Square 6788 17-ll4 ll/28/2019 CORPORATION Ayala Ave., Makati City Total Sales for Fourth Quarter Total valid zero-rated sales made to PEZA-registered entities for CY 2019 4·379·775·00 2,278,380.00 1,6s8,7w.o6 2,249,170.00 1,987,)60.20 2,042,767.65 3,650,928.58 3.636.546.35 1,844,137·68 1,876,617.60 1,347.776.00 1,266,330.00 2,512,975.80 z,646,546.oo n,156.44 131,300.88 2°9.379·56 (6),217.88) (164,165.74) 2,652.463.00 109,o8s,7o8.o6 640,179·990,07 With the foregoing, petitiOner also complied with the second essential element. Thus, its valid zero-rated sales rendered to PEZA- registered entities for CY 2019 is P64D,179·99o.o7. t

Philippine Mining Service Corporation v. Commissioner of Internal Revenue

To recapitulate, out of the total zero-rated sales for CY 2019 amounting to PI,278,436,846.23, only the amount of PI,26I,489,713.63 represents petitioner's valid zero-rated sales for the same period, to wit: Total zero-rated sales for CY 2019 1,278>436,846.23 Less:

Direct sales without remittance 3>426,769·73 Direct sales with bill of lading not in customer's name which is not properly substantiated 2,931,187·50 Direct sales with customer who is not the remitter 10,568,156.25 Zero-Rated Sales made to PEZA and BOI registered entities not supported with original PEZA or BOI certifications 21,019.12 (16,94 7,132.60) Total valid zero-rated sales for CY 2019 1,26I,489,713·63 Using the valid zero-rated sales for CY 2019, the proper computation for the VAT refund will be as follows: Declared Input VAT allocated to Declared Zero-Rated Sales Pn4,136,o62.95 Less: Output VAT Still Due 9,363,946-46 Excess and U nutilized Input VAT attributable to Declared Zero-Rated Sales P1o4,772,n6.so Less: Unsubstantiated or Invalid Input VAT 8,809,054.61 Substantiated or Valid Input VAT deemed attributable to Zero-Rated Sales r 95,963,o61.s9 Divided by Declared Zero-Rated Sales for CY 2019 1,278>436,846.23 Multiplied by Valid Zero-Rated Sales for CY 2019 1,261>489, 713.63 Refundable Excess and Unutilized Input VAT Attributable to Valid Zero-Rated Sales P94,69o,962.50 Having thus established that there is a refundable excess input VAT attributable to valid zero-rated sales in the amount of Pg4,6go,g62.50, which is well within the input VAT claim of f>Io4,888,177·67 that remained unutilized until the same was deducted as part of the "VAT Refund/TCC Claimed" in petitioner's Amended Quarterly VAT Return for the 2nd Quarter of CY 20203\ it has sufficiently proven its entitlement to a refund or iss_uance of a Tax Credit Certificate (TCC) in the said amount for CY 2019. t

_,. Philippine Mining Service Corporation v. Commissioner of Internal Revenue

It is well-established that claims for tax refund, like tax exemptions, are construed strictissimi juris against the taxpayer. However, when the claim for refund has a clear legal basis and is sufficiently supported by evidence, as in the present case, then the Court shall not hesitate to grant the refundY

WHEREFORE, premises considered, petitiOner Philippine Mining Service Corporation's "Motion for Partial Reconsideration (of the Decision dated o8 July 2024)" is hereby PARTIALLY GRANTED, while respondent Commissioner of Internal Revenue's "Motion for Partial Reconsideration (Re: Decision promulgated [o]8 July 2024)" is hereby DENIED for lack of merit. ACCORDINGLY, respondent Commissioner of Internal Revenue 1s ORDERED TO REFUND or TO ISSUE A TAX CREDIT CERTIFICATE in the amount of NINETY-FOUR MILLION SIX

HUNDRED NINETY THOUSAND NINE HUNDRED SIXTY-TWO

PESOS and so/too (Pg4,6go,g62.5o), representing its unutilized excess input Value-Added Tax for the four (4) taxable quarters of CY 2019 which is attributable to its zero-rated sales for the same period.

I CONCUR:

32 /mM1!hii-- LANEES. CUI-DAVID Associate Justice See Chevron Holdings, Inc. (Formerly Caltex Asia Limited) v. Commissioner of Internal Revenue, G.R. No. 215159, 05 July 2022; citing San Roque Power Corporation v. Commissioner of Internal Revenue, G.R. No. 180345, 25 November 2009; Commissioner of Internal Revenue v. Philippine Air Lines, Inc., G.R. No. 180043, 14 July 2009.

_ Philippine Mining Service Corporation v. Commissioner of Internal Revenue

ATTESTATION I attest that the conclusions in the above Amended Decision were reached in consultation before the case was assigned to the writer of the opinion of the Court's Division. 0~0-VILLENA ciate Justice Special 2nd 1vision Acting Chairperson CERTIFICATION Pursuant to Article VIII, Section 13 of the Constitution, and the Special 2nd Division Acting Chairperson's Attestation, it is hereby certified that the conclusions in the above Amended Decision were reached in consultation before the case was assigned to the writer of the opinion of the Court's Division. Presiding Justice