Visayas Geothermal Power Plant, Inc. vs. Commissioner of Internal Revenue

Amended Decision

Cf A Case Nos. 6790 & 6838 (Cf A EB Case No. 282)(G.R. No. 181276) Page 2 of 50 sale of electricity from geothermal resources, to sell or otherwise dispose of the Project and such other property, and to engage in any other activities related or incidental thereto. Respondent Commissioner of Internal Revenue (" CIR") is the duly appointed government official vested with the authority, among others, to grant refunds of unutilized input value-added taxes ("VAT") paid pursuant to the provisions of the National Internal Revenue Code ("Tax Code") with office address at the Fifth Floor, BIR National Office Building, Agham Road, Diliman, Quezon City.

Facts

The relevant antecedents are succinctly recited by the Court in Division in its Decision dated January 18, 2007, as follows:2 "On June 15, 1994, VGPCI was accredited and certified to by the Department of Energy ("DOE"), to own and operate a power plant facility comprising of three (3) steam turbine-generating units and related equipments, with a total capacity of 216 Megawatts situated in Malibog, Leyte Province. On January 23, 1996, VGPCI was registered as a VAT taxpayer with the Bureau of Internal Revenue ("BIR") Revenue District Office No. 89, Ormoc City and was issued Taxpayer's Identification No. 003-832-538-VA T. For the third and fourth quarters of 2001 and all the four ( 4) quarters of 2002, allegedly incurred input VAT amounting to P20,213,044.50 on its domestic purchases of goods and services and importation of goods used in its power generation activities. According to VGPCI, effective June 26, 2001, its sales of generated power are no longer subject to VAT at 10% but at 0% rate, pursuant to Republic Act No. 9136, otherwise known as the EPIRA Law, hence, it was not able to fully utilize the input VAT incurred in the subject period to the succeeding quarters. VGPCI purported unutilized input VAT are reflected in its I original and amended Quarterly VAT Returns for the third, fourth

CT A Case Nos. 6790 & 6838 (CT A EB Case No. 282)(G.R. No. 181276) quarters of 2001 and the four (4) quarters of 2002 filed with the Bureau of Internal Revenue ("BIR"), to wit: Third and Fourth Quarterly VAT Returns filed on October 25, 2001 and January 10, 2002, respectively: 3rd Qtr-2001 4th Qrt-2001 (Exhibit "F") (Exhibit "G") Taxable Sales (Others-Power Generation ) P225,035 ,466. 71 Zero Rated Sales/Receipts 634,795,458.64 P999,383,002.87 Total Sales/Receipts P859,830,925.35 P999,383,002.87 Output Tax P22,503,546. 6 7 P- Less: Input Tax Carried over from previous quarter 2,169,920.61 Domestic Purchases 1,717,928.52 1,634,537.98 Importation of Goods 1,364,456.29 1,781,706.63 Total Available Input Tax 3,082,384.81 5,586,165.22 VAT Payable/ (Excess Input Tax) P19,421,161.86 P_(5,586,165.22) Less: Tax Credits/Payments Monthly VAT Payments 7,061,700.17 - Creditable VAT Withheld- P- previous two months 13,502,128.01 Total P20,563,828.18 Tax Payable/(Overpayment) ?(1,142,666.32) ?(5,586,165.22) Original Quarterly VAT Returns for the four (4) quarters of 2002 filed on April 9, 2002, July 24, 2002, October 24, 2002 and January 27, 2003, respectively:

1st Qtr-2002 2nd Qtr-2002 3rd Qtr-2002 4th Qtr-2002 (Exhibit "H") (Exhibit "J") (Exhibit "L") (Exhibit "N") Taxable Sales p - p - p - p - Zero Rated 985,801,370.37 936,893,612.56 962,795,466.77 931,980,608.80 Sales/Receipts Total P985,801,370.37 P936,893,612.56 P962,795,466.77 P931, 980,608.80 Sales/ Receipts Output Tax p - p - p - p - Less: Input Tax Carried over 5,586,165.22 7,062,985.49 8,629,874.15 10,511,587.06 from previous quarter Domestic 1,269,764.72 1,429,966.54 2,535,782.04 Purchases Goods other 665,608.00 than car!ta!

v

Cf A Case Nos. 6790 & 6838 (Cf A EB Case No. 282)(G.R. No. 181276) goods Services Services rendered by Non-Resident Importation of Goods 207,055.55 136,922.12 616,672.56 Goods other than capital goods - - - Total Available Input Tax P7,062,985.49 P8,629,874.15 P11,782,328.75 (Excess Input Tax) and (Overpayment) ?(7,062,985.49) ?(8,629,874.15) ?(11,782,328. 75) 8,186,549.83 1,520,381.90 356,172.00 P21,240,298. 79 ? (21,240,298. 79) Amended Quarterly VAT Returns for the four (4) quarters of 2002 simultaneously filed on March 18, 2003: 1st Qtr-2002 2nd Qtr-2002 3rd Qtr-2002 4th Qtr-2002 (Exhibit "I") (Exhibit "K") (Exhibit "M") (Exhibit "0 ") Taxable Sales p - p - p - p - I Zero Rated 598,362,249.25 883,468,956.49 900,258,270.76 1,131,415,076.92 Sales I Receipts Total P598,362,249.25 P883,468,956.49 P900,258,270.76 Pl, 131,415,076.92 Sales I Receipts Output Tax p - p - p - p - Less: Input Tax Carried over 5,586,165.22 7,062,985.49 8,629,874.15 10,511,587.06 from previous quarter Domestic 1,269,764.72 1,429,966.54 1,528,890.88 Purchases Goods other 665,608.00 than capital goods Services 8,186,549.83 Services 1,520,381.90 rendered by Non-Resident Importation of 207,055.55 136,922.12 352,822.03 Goods Goods other - - - 356,172.00 than capital goods Total Available P7,062,985.49 P8,629,874.15 P10,511,587.06 P21,240,298.79 Input Tax (Excess Input ?(7,062,985.49) ?(8,629,874.15) ?(10,511,587.06) ?(21,240,298. 79) Tax) and (Overpayment) ----y

CfA Case Nos. 6790 & 6838 (CfA EB Case No. 282)(G.R. No. 181276)

In the belief that it is entitled to the said unutilized input VAT, VGPCI filed on June 26, 2003 a letter with the BIR Revenue District Office No. 89, Ormoc City, requesting for the refund of the amount of P1,142,666.32 allegedly representing its unutilized input VAT for the third quarter of 2001. A few days later, VGPCI elevated its claim to this Court via a Petition for Review filed on September 30, 2003 and docketed as CTA Case No. 6790. On December 18, 2003, during the pendency of CTA Case No. 6790, VGPCI filed with the BIR Revenue District Office No. 89, Ormoc City, another letter-request for refund, this time for the alleged unutilized input VAT covering the fourth quarter of 2001 and the four

(4) quarters of 2002 in the sum of P19,070,378.18. The next day, December 19, 2003, VGPCI filed a Petition for Review before this Court covering the said claim and docketed as CTA Case No. 6838. On January 30, 2004, this Court granted in open court VGPCI oral motion to consolidate CTA Case Nos. 6790 and 6838 involving the total claim of P20,213,044.50, as follows: CTA Case Period Covered Amount of Claim No.

6790 Sept. 2001 Php1,142,666.32 Php1,142,666.32 6838 Oct.- Dec. 2001 Php3,416,244.61 Jan. - Mar. 2002 1,476,820.27 Apr.- June 2002 1,566,888.66 July- Sept. 2002 1,881,712.91 Oct. - Dec. 2002 10,728,711.73 Php19,070,378.18 Tot a 1:

Php20,213,044.50 In her Answer to the Petitions, CIR raised the following Special and Affirmative Defenses: ''4.

VGPCI claim for refund is subject to administrative investigation/ examination by the CIR;

5.

To support its claim, it is imperative for VGPCI to prove, the following, viz:

1. The registration requirements of a value-added taxpayer in compliance (

CT A Case Nos. 6790 & 6838 (CT A EB Case No. 282)(G.R. No. 181276) with Section 6 (a) and (b) of the Revenue Regulations No. 6-97 in relation to Section 4.107-1(a) of Revenue Regulations No. 7-95, and Section 236 of the Tax Code, as amended;

11. The invoicing and accounting requirements for VAT registered persons, as well as the filing and payments of VAT in compliance with the provisions of Sections 113 and 114 of the Tax Code, as amended; 111. Proof of compliance with the prescribed checklist of requirements to be submitted involving claim for VAT refund in pursuance to Revenue Memorandum Order No.

53-98, otherwise, there would be no sufficient compliance with the filing of administrative claim for refund which is a condition sine qua non prior to the filing of judicial claim in accordance with the provision of Section 229 of the Tax Code, as amended. It is worthy of emphasis that Section 112 (D) of the Tax Code, as amended, requires the submission of complete documents in support of the application filed with the Bureau of Internal Revenue before the 120- day audit period shall apply, and before the taxpayer could avail of judicial remedies as provided for in the law. Hence, petitioner's failure to submit proof of compliance with the above-stated requirements warrants immediate dismissal of the petition for review;

1v. That the input taxes of P1,142,666.32 and P19,070,378.18 allegedly paid by VGPCI on its purchases of goods and /

CTA Case Nos. 6790 & 6838 (CTA EB Case No. 282)(G.R. No. 181276) services for the third quarter of taxable year 2001 and the fourth quarter of 2001 up to the fourth quarter of 2002, respectively, were attributable to its zero-rated sales and such have not been applied against any output tax and were not carried over in the succeeding taxable quarters;

v. That VGPCI administrative and judicial claims for tax credit or refund of the unutilized input tax (VAT) was filed within two (2) years after the close of the taxable quarter when the sales were made in accordance with Sections 112 (A) and (D) and 229 of the Tax Code, as amended; v1. That VGPCI domestic purchases of goods and services were made in the course of its trade or business, properly supported by VAT invoices and/ or official receipts and other documents, such as subsidiary purchase Journal, showing that it actually paid VAT in accordance with Sections 110(A) (2) and 113 of the Tax Code as amended, in pursuance to Section 4.104-5 (a) & (b) of Revenue Regulations No. 7-95 (Re: Substantiation of Claims of Input Tax Credit);

vu. The requirements as enumerated under Section 4.104-2 of the Revenue Regulations 7-95 (Re: Persons who can avail of the Input Tax Credits); 6.

Furthermore, in an action for refund the burden of proof is on the taxpayer to establish its right to refund and failure to sustain the burden is fatal to the claim for refund/ credit. This is so I because exemptions from taxation are highly

CTA Case Nos. 6790 & 6838 (CTA EB Case No. 282)(G.R. No. 181276) disfavored in law and he who claims exemption must be able to justify his claim by the clearest grant of organic or statutory law. An exemption from common burden cannot be permitted to exist upon vague implications (Asiatic Petroleum Co. {P.I} v. Llanes, 49 Phil. 466 cited in Collector of Internal Revenue vs. Manila Jockey Club, Inc., 98 Phil. 670); and 7.

Claims for refund are construed strictly against the claimant for the same partake [of] the nature of exemption from taxation." On July 6, 2006, this case was submitted for decision sans the memorandum of CIR.

On January 18, 2007, the Court in Division promulgated a Decision3 partially granting VGPCI consolidated Petitions for Review by granting the refund or issuance of tax credit certificate in the amount of Php16,355,749.74 and ruling that: a.) the EPIRA Law is applicable to VGPCI, therefore its sales of generated power shall be subject to Value Added Tax ("VAT") at zero-rated; b) out of the total claimed amount of Php20,213,044.50 only the amount of Php16,355,749.74 was properly substantiated by the required documents in accordance with Section 110 of the NIRC in relation to Section 4.104-5 of Revenue Regulations No. 7-95 as unutilized input VAT that can be applied against any output VAT liability in the succeeding taxable quarters in 2001 and 2002 and thereafter; and c). the reckoning of the two-year reglementary period for filing both the administrative and judicial claim for input VAT refund is from the date of filing the corresponding quarterly VAT return.4 On February 15, 2007, CIR filed her "Motion for Partial Reconsiderations while VGPCI filed its "Opposition (to the Motion for Partial Reconsideration dated February 14, 2007)" on March 30, 2007.6 On May 17, 2007, the Court in Division issued a Resolution7 denying the said motion as the sole issue raised by CIR has already been/ exhaustively discussed in the assailed decision. 3 ld., pp. 220-229.

4 Id., pp. 226-229.

5 /d., pp. 235-243.

6Jd, 246-257.

CT A Case Nos. 6790 & 6838 (Cf A EB Case No. 282)(G.R. No. 181276)

Unsatisfied, on June 26, 2007, CIR filed her "Petition for Reviews" with the Court En Bane. On August 16, 2007, VGPCI filed its "Comment (To Petitioner's Petition for Review dated June 12, 2007).9" On October 9, 2007, after considering the issues raised by both parties in their respective pleadings, the Court En Bane resolved to submit the case for decision. On November 20, 2007, the Court En Bane promulgated a Decision which concurred with the Court in Division's findings that VGPCI satisfied the following requisites in its claim for refund or issuance of a tax credit certificate on its claim of unutilized input VAT payments that are directly attributable to zero-rated or effectively zero- rated sales, as follows: 1) that the sales generated are zero-rated or effectively zero-rated sales; 2) that the input taxes were incurred or paid; 3) that such input VAT payments are directly attributable to zero- rated or effectively zero-rated sales; 4) that the input VAT payments were not applied against any output VAT liability; and 5) that the claim for refund or tax credit was filed within the two year prescriptive period.10 On the two year prescriptive period, the Court En Bane further ruled that "a taxpayer is not bound by the 120 day audit period, but on the two year prescriptive period counted from the date of filing of the return. Thus, when the two year period is about to lapse, the taxpayer may appeal to this Court without awaiting the verdict of the Commissioner of Internal Revenue on its claim for refund, by relying on the Supreme Court's decision in the case of Insular Lumber Company vs. Court of Tax Appeals.n With this, the said Court affirmed the claim of VGPCI and ordered CIR to refund or issue a tax credit certificate in the amount of Php16,355,749.74 representing unutilized input VAT covering the periods September 1, 2001 to December 31, 2002. Not content, CIR filed a "Motion for Reconsideration12" which /1 j assailed the aforesaid Decision of the Court En Bane. { \../ 8 ld., pp. 269-286.

9 ld., pp. 316-329.

10 Id., pp. 362.

II Id., pp. 362-365.

CTA Case Nos. 6790 & 6838 (CIA EB Case No. 282)(G.R. No. 181276)

In a Resolution13 dated January 9, 2008, the Court En Bane denied CIR's "Motion for Reconsideration" finding that the arguments raised by CIR have been extensively discussed and passed upon in the assailed Decision.

On March 3, 2008 by registered mail, CIR filed a Petition for Review on Certiorari under Rule 45 with the Supreme Court. The case was docketed as G.R. No. 181276 (CTA EB No. 282), entitled The Commissioner of Internal Revenue vs. Visayas Geothermal Power Company, Inc.14 On June 2, 2008 by registered mail, VGPCI filed its "Comment (Re: Petition for Review dated February 26, 2008).15" On November 21, 2008, after the grant of extension of time to file reply, respondent Office of the Solicitor General filed her "Reply.16" On February 16, 2009, the Supreme Court after giving due course to the Petition for Review on Certiorari, required both parties to submit their respective memoranda within thirty (30) days from notice thereof. On June 29, 2009, by registered mail, CIR filed her "Memorandum.17" While VGPCI filed its "Memorandum" on May 26, 2009 by registered maiPB On November 11, 2013, the Supreme Court promulgated a Decision19 which resolved the sole issue of whether VGPCI failed to observe the proper prescriptive period required by law for filing of an appeal before the CTA because it filed its petition before the end of the 120-day period granted to the CIR to decide its claim for refund under Section 112(D) of the NIRC. In ruling on the aforesaid issue, the Supreme Court pointed out "the rules for filing a claim for refund or tax credit of unutilized input /l / credit VAT as follows: ( v

CTA Case Nos. 6790 & 6838 (CIA EB Case No. 282}(G.R. No. 181276)

1. The taxpayer has two (2) years after the close of the taxable quarter when the relevant sales were made within which to file an administrative claim before the CIR for a refund of the creditable input tax or the issuance of a tax credit certificate, regardless of when the input VAT was paid, according to Section 112(A) of the NIRC and Mirant.

2. The CIR is given 120 days, from the date of the submission of the complete documents in support of the application for tax refund or tax credit, to act on the said application.

3. If the CIR fully or partially denies the application or fails to act on the same within the required 120-day period, the taxpayer is allowed to appeal the decision or inaction of the CIR to the CT A. For this reason, the taxpayer has 30 days from his receipt of the decision of the CIR or from the lapse of the 120-day period, within which to file a petition for review with the CTA. In no case shall a petition for review be filed with the CT A before the expiration of the 120-day period. The judicial claim need not be filed within the two-year prescriptive period referred to in Section 112(A), which only pertains to administrative claims.

4. The two-year period referred to in Section 229 of the NIRC does not apply to appeals filed before the CTA, in relation to claims for refund or issuance of tax credits made pursuant to Section 112. Consequently, an appeal may be maintained with the CTA for so long as it observes the abovementioned period for filing the appeal.

5. Following San Roque, the 120+30 day period is mandatory and jurisdictional from January 1, 1998 (the effectivity of the 1997 Tax Code). However, from December 10, 2003 (the date BIR Ruling No. DA 489-03 was issued) until October 6, 2010 (the promulgation of Aichi), judicial (

CT A Case Nos. 6790 & 6838 (CT A EB Case No. 282)(G.R. No. 181276) claims need not follow the 120+30 day period. Thereafter, Aichi shall be the controlling rule for all claims filed with the CTA and the 120+30 day period must be observed." It then applied the aforesaid rules to the case at bench by ruling that "the judicial claim filed on September 30, 2003 (CTA Case No. 6790) was prematurely filed and cannot be taken cognizance of because VGPCI failed to wait for the requisite 120 days after the filing of its claim for refund with the BIR before elevating the case to the CTA. However, the judicial claim filed on December 19, 2003 (CTA Case No. 6838), which was made after the issuance of BIR Ruling DA-480-03, can be considered by the CTA despite its hasty filing only one day after the application for refund was first lodged with the BIR." Therefore, finding that only the claim of VGPCI in CTA Case No. 6838 was timely filed, the Supreme Court remanded the said CTA Case to the Court a quo for the proper determination of the refundable amount due VGPCI while denying VGPCI's claim in CTA Case No. 6790 for its premature filing. Still feeling aggrieved with the Supreme Court's Decision, both parties filed their respective motions for partial reconsideration. However, both motions were denied with finality in a Resolution dated April23, 2014.

On June 16, 2014, an Entry of Judgment has been entered. The dispositive portion of which states: "WHEREFORE, the petition is partially GRANTED. The November 20, 2007 Decision and the January 9, 2008 Resolution of the Court of Tax Appeals En Bane are hereby REVERSED and SET ASIDE and the claim for refund with respect to CTA Case No. 6790 is DENIED. However, the claim pertaining to CT A Case No.6838 is remanded to the CTA for the proper determination of the refundable amount due respondent.

(a) Input taxes shall be allowed only if the domestic purchase of goods, properties or services is made in the course of trade or business. The input tax should be supported by an invoice or receipt showing the information as required under Section 108 (a) and 238 of the Code. Input tax on purchases of real property should be supported by a copy of the public instrument i.e. deed of absolute sale, deed of conditional sale, contract/ agreement to sell, etc., together with the VAT receipt issued by the seller.

A cash-register machine tape issued to a VAT registered buyer by a VAT-registered seller form a machine duly registered with the BIR in lieu of the regular sales invoice, shall constitute valid proof of substantiation of tax credit only if the name and TIN of the purchaser is indicated in the receipt and authenticated by a duly authorized representative of the seller.

(b) Input tax on importations shall be supported with the import entry or other equivalent document showing actual payment of VAT on the imported goods.

(c) Presumptive input tax shall be supported by an inventory of goods as shown in a detailed list to be submitted to the BIR.

(d) Input tax on "deemed sale'' transactions shall be I substantiated with the required invoices. 2o Records, CT A Case No. 6838, p. 4.

CT A Case Nos. 6790 & 6838 (CT A EB Case No. 282)(G.R. No. 181276)

(e) Input tax from payments made to non-residents shall be supported by a copy of the VAT declaration/ return filed by the resident licensee/lessee in behalf of the non-resident licensor/ lessor evidencing remittance of the VAT due." (Emphasis supplied).

After careful examination of documents21 formally offered as evidence by the petitioner together with the Independent Certified Public Accountant (ICP A) Report dated October 29, 2004, the following are the list of "Domestic Purchase of Goods and Services and Importations of Goods" which were properly substantiated for VAT purposes pursuant to the aforementioned provision. Domestic Purchases of Goods for the period from October 1, 2001 to December 31,2002 a) Fourth Quarter of 2001 Page no.

Date Supplier's Name in Exhibit uy n 19-Dec-02 Serv-Well Drugstore 3143 29-0ct-01 Areja Marketing 4244 04-0ct-02 Canon Marketing (Philippines), Inc. 4285 30-0ct-02 Canon Marketing (Philippines), Inc. 4286 26-Nov- 01 Cebu Atlantic Hardware, Inc. 4296 05-0ct-01 Cebu Progress Commercial 4318 29-Sep-01 Cebu Progress Commercial 4319 12-Dec-01 Cebu Tristar Corporation 4415 22-0ct-01 Coca-Cola Bottlers Philippines, Inc. 5135 01-Sep-01 Cod illa's Auto Parts Center 5141 01-Sep-01 Cod illa's Auto Parts Center 5142 23-Sep-01 Codilla's Auto Parts Center 5303 26-Sep-01 Codilla's Auto Parts Center 5315 12-Nov- 01 Cod ilia's Auto Parts Center 5357 09-0ct-01 Commercial Motors Corporation 5413 11-Dec-01 Cross Lug Trading 5419 21 Exhibit "Y" pp. 1 to 6997. Invoice Amount per Input VAT Number Invoice 57626 144,750.00 13,159.09 1214 834.00 75.82 C109911 20,900.00 1,900.00 C109637 2,320.00 210.90 110575 93,132.00 8,466.96 17448 6,120.00 556.36 17417 10,079.00 916.27 78209 5,000.00 454.55 3316603 5,280.00 480.00 10598 6,750.00 613.64 11648 36,000.00 3,272.73 I 536425 166.00 15.09 537688 132.00 12.00 549256 276.00 25.09 3773 30,450.00 2,768.18 25182 I

Cf A Case Nos. 6790 & 6838 (Cf A EB Case No. 282)(G.R. No. 181276)

26-Sep-01 Degalen Corporation 5438 111738 12-Sep-01 EBR Marketing Corporation 5454 22202 27-Sep-01 EBR Marketing Corporation 5457 49521 01-0ct-01 EBR Marketing Corporation 5458 49383 23-0ct-01 EBR Marketing Corporation 5462 21189 30-0ct-01 EBR Marketing Corporation 5464 51058 10-Nov- 01 EBR Marketing Corporation 5465 50593 13-Nov- 01 EBR Marketing Corporation 5466 51244 20-Sep-01 EBR Marketing Corporation 5469 49494 11/8/201 EBR Marketing Corporation 5470 51173 29-Nov- 01 Fastline Trading Services 5472 3291 29-Nov- 01 Fastline Trading Services 5473 3293 18-Nov- 01 Fastline Trading Services 5475 3269 12-Nov- 01 Fastline Trading Services 5476 3262 22-0ct-01 Fastline Trading Services 5479 3231 04-0ct-01 Fastline Trading Services 5481 2750 05-0ct-01 Fastline Trading Services 5482 3206 05-0ct-01 Fastline Trading Services 5483 3204 22-0ct-01 Everstrong Industrial Sales 5489 2670 21-Dec-01 El-Burgos Real Auto Supply 5498 96957 13-Nov- 01 El-Burgos Real Auto Supply 5501 92246 13-Nov- 01 EI-Burgos Real Auto Supply 5503 92163 5553, 04-0ct-01 Stellite Commercial Inc. 5554 22241 5573, 11-0ct-01 Goldwater Mart, Inc.

5587 80967 01-Dec-01 Unison Computer Sytems, Inc. 5559 5333 10-0ct-01 Gaisano Ormoc 5613 34742 04-0ct-01 Gaisano Ormoc 5615 34719 11-0ct-01 Gaisano Ormoc 5616 34749 11-0ct-01 Gaisano Ormoc 5618 34750 10-Nov- 01 Gaisano Ormoc 5619 35730 10-Nov- 01 Gaisano Ormoc 5621 35729 26-Nov- Global Commercial Trading 01 Corporation 5632 17466 Global Commercial Trading 31-0ct-01 _ Corport~tion 5634 17452 2,200.00 200.00 14,500.00 1,318.18 18,368.00 1,669.82 2,900.00 263.63 558.00 50.73 2,425.00 220.45 2,145.00 195.00 1,333.00 121.18 2,100.00 190.91 2,400.00 218.18 2,670.00 242.73 5,654.50 514.05 14,250.00 1,295.45 14,700.00 1,336.36 31,391.50 2,853.77 8,550.00 777.27 8,844.00 803.97 9,060.00 823.64 9,735.00 885.00 9,552.00 868.36 1,000.00 90.91 580.00 52.72 1,000.00 90.91 920.00 83.64 3,689.50 335.41 14,100.00 1,281.82 6,525.00 593.18 9,556.25 868.40 3,739.00 339.91 176.00 16.00 2,607.50 237.05 2,962.50 269.05 381,003.82 34,636.71 381,615.00 34,692.27 ~)

CT A Case Nos. 6790 & 6838 (CT A EB Case No. 282)(G.R. No. 181276)

Global Commercial Trading 31-0ct-01 Corporation 5635 17453 Global Commercial Trading 25-Sep-01 Corporation 5637 17308 24-Sep-01 Goldwater Mart, Inc.

5718 167990 16-Dec-01 Goldwater Mart, Inc.

5720 169245 02-0ct-01 Goldwater Mart, Inc.

5730 80907 04-0ct-01 Goldwater Mart, Inc.

5738 168188 04-0ct-01 Goldwater Mart, Inc.

5740 168206 06-0ct-01 Goldwater Mart, Inc.

5742 168207 06-0ct-01 Goldwater Mart, Inc.

5744 168209 11-Nov- 01 Goldwater Mart, Inc.

5746 168952 20-Nov- 01 Goldwater Mart, Inc.

5747 81359 24-Sep-01 Hi-Tech Motor Parts 5779 33557 30-0ct-01 Hi-Tech Motor Parts 5780 34762 31-0ct-01 Hi-Tech Motor Parts 5781 34814 07-Nov- 01 Jay C. Design, Inc.

5854 866 06-Dec-01 Lenton Marketing, Inc. 5861 39992 13-Nov- 01 Lenton Marketing, Inc. 5863 38697 17-0ct-01 Mabuhay Vinyl Corporation 5878 205823 21-Nov- 01 Mabuhay Vinyl Corporation 5880 206121 24-0ct-01 Mercury Drug Corporation 5919 21995 Microdata Systems & Management, 06-Sep-01 Inc.

5927 223 16-0ct-01 Modern Teknika Corporation 5928 282 09-0ct-01 NCH Philippines, Inc. 5962 10624 Philippine Spring Water Resources, 16-0ct-01 Inc.

6141 931676 Philippine Spring Water Resources, 16-0ct-01 Inc.

6144 931675 Philippine Spring Water Resources, 16-0ct-01 Inc.

6145 931677 20-Nov- 01 Rich world Electrical & Sales Co., Ltd. 6194 11117 07-Dec-01 Richworld Electrical & Sales Co., Ltd. 6196 11205 10-0ct-01 Richworld Electrical & Sales Co., Ltd. 6198 10935 25-0ct-01 Richworld Electrical & Sales Co., Ltd. 6200 10980 15-Sep-01 Rich world Electrical & Sales Co., Ltd. 6201 10742 05-Nov- 6249, 01 The Landmark 6391 960645 15-0ct-01 Sunfield Enterprises 6282 334 01-0ct-01 Sunfield Enterprises 6284 333 373,767.00 33,978.82 314,880.00 28,625.45 7,842.00 712.90 134,250.00 12,204.55 705.40 64.13 2,300.00 209.09 2,076.00 188.73 1,387.00 126.09 1,290.00 117.27 683.10 62.10 885.00 80.45 680.00 61.81 540.00 49.09 450.00 40.90 33,250.00 3,022.60 6,825.00 620.45 3,375.00 306.75 84,591.94 7,690.18 85,656.87 7,786.99 14,527.50 1,320.68 137,000.00 12,454.55 30,000.00 2,727.27 49,500.00 4,500.00 9,180.00 833.85 6,300.00 572.25 6,000.00 545.00 13,000.00 1,181.82 34,700.00 3,154.55 102,525.00 9,320.45 6,000.00 545.45 11,200.00 1,018.18 1,388.80 126.25 9,840.00 894.55 (

CTA Case Nos. 6790 & 6838 (CTA EB Case No. 282)(G.R. No. 181276)

13-Nov- 01 Stargate Steelers, Inc. 6290 588 27-Sep-01 Simpson Phils.

6305 1923 19-0ct-01 Simon Enterprises, Inc. 6308 13153 01-0ct-01 Serv-Well Drugstore 6358 63530 06-0ct-01 Serv-Well Drugstore 6359 63603 14-0ct-01 Serv-Well Drugstore 6360 63593 17-0ct-01 Serv-Well Drugstore 6361 63647 15-0ct-01 Serv-Well Drugstore 6362 63638 12-0ct-01 Serv-Well Drugstore 6366 63591 23-0ct-01 Serv-Well Drugstore 6367 79029 30-0ct-01 Serv-Well Drugstore 6383 57549 06-Nov- 01 Serv-Well Drugstore 6384 57550 05-Nov- 01 TOYOTA Cebu City, Inc. 6413 26515 05-0ct-01 Uni-Real Trading Corporation 6437 89407 15-Nov- 01 Uni-Real Trading Corporation 6440 89732 11-Sep-01 Up-Town Industrial Sales, Inc. 6452 102217 18-Sep-01 Williams Commercial Company Inc. 6461 77612 11-Sep-01 Williams Commercial Company Inc. 6463 77422 06-0ct-01 Williams Commercial Company Inc. 6465 77983 23-0ct-01 Williams Commercial Company Inc. 6468 78260 23-0ct-01 Williams Commercial Company Inc. 6469 78261 01-Dec-01 Williams Commercial Company Inc. 6471 79063 01-Dec-01 Williams Commercial Company Inc. 6472 79064 08-Nov- 01 Williams Commercial Company Inc. 6473 78534 21-Sep-01 ISUZU 6849 11907 . - Page no. in Invoice Date Supplier's Name Exhibit "Y" Number 23-Jan-01 Alemar's Marketing 68 42669 28-Jan-01 Alemar's Marketing 69 42693 08-Mar-01 Alemar's Bookstore 71 42873 10-Jan-02 Hi-Tech Motor Parts 143, 745, 37031 20,000.00 1,818.18 8,448.00 768.00 89,569.80 8,142.71 35,856.00 3,259.64 258.96 23.54 746.20 67.84 277.60 25.24 993.68 90.33 565.20 51.38 1,374.68 124.97 480.20 43.65 11,928.25 1,084.39 927.00 84.27 41,050.00 3,731.82 4,080.00 370.80 13,500.00 1,227.27 17,424.00 1,584.00 3,800.00 345.44 25,200.00 2,290.91 4,540.60 412.78 6,451.50 586.50 1,932.20 175.65 10,573.00 961.18 9,802.00 891.09 2,709.00 246.27 9,684.00 880.36 TOTAL Ph_£285,794.78 Amount per Input VAT Invoice 8,400.00 763.64 8,400.00 763.64 10,500.00 954.55 y

CT A Case Nos. 6790 & 6838 (CT A EB Case No. 282)(G.R. No. 181276)

773, 1903 07-Jan-02 EBR Marketing Corporation 271 53002 04-Jan-02 EBR Marketing Corporation 275 23551 09-Jan-02 EBR Marketing Corporation 277 23598 08-Mar-02 EBR Marketing Corporation 284 24251 15-Feb-02 EBR Marketing Corporation 287 24020 28-Feb-02 EBR Marketing Corporation 291 24162 25-Jan-01 Ameresco Commercial 305,306 8290 27-Feb-01 Associated Swedish 308 2948 23-Jan-01 Associated Swedish 311,312 2736 23-Jan-02 Atlas Superflags 313 11694 3-Jan-02 Metrowide Commodities 325,326 325 27-Feb-02 Metrowide Commodities 328,329 340 20-Mar-02 Siemens Inc.

341 46067 21-Jan-02 Stellite Commercial 343,344 22454 1-Feb-02 Lenton Marketing, Inc. 564 40799 13-Feb-02 Lenton Marketing, Inc. 566 41008 18-Feb-02 Leyte Petite Galleria 579 70060 18-Feb-02 Leyte Petite Galleria 582 70062 2-Jan-02 El Burgos Real Auto Supply 628 98380 4-Feb-02 EBR Marketing Corporation 635 54845 7-Feb-02 EBR Marketing Corporation 637 23957 25-Jan-02 EBR Marketing Corporation 639 23830 07-Jan-02 EBR Marketing Corporation 652 52936 02-Jan-02 El Burgos Real Auto Supply 704 98402 28-Jan-02 El-Burgos Real Auto Supply 705, 1868 101669 29-Jan-02 Hi-Tech Motor Parts 706, 1904 37720 24-Jan-02 El Burgos Real Auto Supply 712 101097 28-Feb-02 El Burgos Real Auto Supply 713 105675 04-Feb-02 Elasco International Corp. 728 10230 28-Jan-02 Goldwater Mart, Inc.

753 82084 11-Jan-02 Gaisano Ormoc 780 47424 30-Jan-02 Gaisano Ormoc 784 47747 27-Jan-02 Gaisano Ormoc 787 38825 07-Feb-02 Gaisano Ormoc 790 47845 2,000.00 181.82 1,001.50 91.05 1,980.00 180.00 156,648.00 14,240.73 2,145.00 195.00 9,480.00 861.82 16,500.00 1,500.00 682,000.00 62,000.00 21,750.00 1,977.27 65,475.00 5,952.23 6,800.00 618.18 13,380.00 1,216.36 13,450.00 1,222.73 71,786.00 6,526.00 5,985.00 544.09 66,500.00 6,045.45 80,720.00 7,338.18 31,504.76 2,864.07 69,994.75 6,363.16 650.00 59.09 2,350.00 213.64 1,804.00 164.00 1,835.00 166.82 690.00 62.73 1,700.00 154.55 2,100.00 190.91 760.00 69.09 720.00 65.45 1,800.00 163.64 87,800.00 7,981.82 555.00 50.45 2,943.25 267.57 2,657.00 241.55 5,193.25 472.11 1,944.45 176.7 r

Cf A Case Nos. 6790 & 6838 (Cf A EB Case No. 282)(G.R. No. 181276)

14-Feb-02 Gaisano Ormoc 791 48012 13-Feb-02 Gaisano Ormoc 792 47945 20-Feb-02 Gaisano Ormoc 793 48112 22-Feb-02 Gaisano Ormoc 795 39391 Global Power Equipment Marketing 04-Feb-02 Corp.

1126 189 Global Power Equipment Marketing 25-Feb-02 Corp.

1148 17686 Global Power Equipment Marketing 25-Jan-02 Corp.

1150 17665 26-Dec-01 Goldwater Mart, Inc.

1220 81768 07-Feb-02 Goldwater Mart, Inc.

1225 82139 07-Feb-02 Goldwater Mart, Inc.

1227 169461 26-Jan-02 Goldwater Mart, Inc.

1228 167500 26-Jan-02 Goldwater Mart, Inc.

1229 169555 09-Jan-02 Fastline Trading & Services 1460 3340 29-Jan-02 Fastline Trading & Services 1462 2431 21-Jan-02 Fastline Trading & Services 1466 2405 20-Feb-02 Fastline Trading & Services 1468 2468 22-Jan-02 Uni-Real Trading Corporation 1552 90636 01-Mar-02 Uni-Real Trading Corporation 1581 91942 11-Mar-02 Philippine SpringWater Resorces, Inc. 1661 247180 18-Jan-02 Philippine Spring Water Resorces, Inc. 1664 931956 07-Feb-02 Ranleaf Trading 1765 41 23-jan-02 Rich world Electrical & Sales Co. Ltd. 1786 11396 29-Jan-02 Rich world Electrical & Sales Co. Ltd. 1788 11451 13-Mar-02 Rich world Electrical & Sales Co. Ltd. 1790 11772 13-Mar-02 Richworld Electrical & Sales Co. Ltd. 1791 11771 04-Mar-02 Hawk Trading 1878 3383 07-Jan-02 Hi-Tech Motor Parts 1894 37995 05-Feb-02 Hi-Tech Motor Parts 1895 37965 06-Feb-02 Hi-Tech Motor Parts 1896 37982 26-Feb-02 Hi-Tech Motor Parts 1897 38682 28-Feb-02 Hi-Tech Motor Parts 1898 38734 01-Mar-02 ITI Island Tradewinds (Phils.), Inc. 2367 18968 15-Feb-02 Wes Automation Corp.

2896 8584 27-Feb-02 NCH Philippines, Inc. 2904 11313 12-Feb-02 Serv-well Drugstore 3162 57644 929.75 84.52 2,014.75 183.16 2,939.85 267.26 5,505.00 500.45 3,000.00 272.73 381,303.00 34,663.91 381,300.00 34,663.64 .

1,373.65 124.88 1,025.30 93.21 7,822.20 710.42 10,010.90 910.08 910.80 82.80 2,070.00 188.18 2,100.00 190.91 10,940.00 994.55 10,500.00 954.55 1,135.00 103.18 2,310.00 210.00 12,000.00 1,090.00 9,420.00 855.65 23,375.00 2,125.00 63,450.00 5,768.18 27,000.00 2,454.55 6,975.00 634.09 26,680.00 2,425.35 3,000.00 272.73 1,750.00 159.09 2,235.00 203.18 1,800.00 163.64 1,695.00 154.09 160.00 14.55 93,724.40 8,520.40 15,000.00 1,363.60 25,520.00 2,320.00 -r

CTA Case Nos. 6790 & 6838 (CT A EB Case No. 282)(G.R. No. 181276)

01-Mar-02 Serv-well Drugstore 3163 57645 24-Jan-02 Mom's Marketing 3279 87635 18-Feb-02 Systems Controls Instrumentations, Inc. 3400 2917 Williams Commercial Company 15-Jan-02 Incorporated 3447 79683 Williams Commercial Company 27-Feb-02 Incorporated 3449 80476 30-Jan-02 Sunfield Enterprises 3525 338 08-Mar-02 Simon Enterprises, Inc. 3694 103026 11-Mar-02 Southeast Tires Traders 3711 3430 12-Mar-02 Codilla's Petron Super Service Station 4039 571071 13-Mar-02 Cebu Atlantic Hardware, Inc. 4362 117728 31-Jan-02 Cebu Progress Commercial 4390 18235 23-Feb-02 Cebu Progress Commercial 4391 18363 ·- Page no. in Invoice Date Supplier's Name Exhibit "Y" Nurnbe r 31-Mar-02 Ace Hardware Phils., Inc. 43 77168 11-Jul-02 Alemar's Marketing 73 42950 20-Jun-02 ALS Marketing Enterprises 79 66332 06-Jun-02 3M Marble Hardware 138 51546 27-Mar-02 Hi-Tech Motor Parts 253, 1906 39626 06-May-02 EBR Marketing Corporation 297 25144 23-Apr-02 Ameresco Commercial 358 8364 23-Apr-02 Ameresco Commercial 359 8365 15-Apr-02 Applied Technology 363 2005 15-May-02 Bently Nevada 365 345 14-Mar-02 Center for Leadership and Change 367 4346 25-May-02 FH Commercial, Inc.

371 14914 16-Apr-02 FH Commercial, Inc.

374 14707 14-May-02 Metrowide Commodities 383 362 30-May-02 Phil. Umbrella Factory 385 71844 08-Mar-02 Unison Computer System 401 54123 01-Apr-02 Yek Yeu Merchandising, Inc. 403 179038 9,847.00 895.18 7,751.75 704.70 1,325.00 120.45 386,400.00 35,127.27 2,520.00 229.09 3,960.00 360.00 8,064.00 733.09 12,985.20 1,180.44 17,600.00 1,600.00 246.00 22.36 123,492.00 11,226.60 10,030.00 911.82 22,680.00 2,061.81 TOTAL Ph£ 291,795.47 Amount per Invoice Input VAT 658.75 59.89 20,250.00 1,840.90 950.00 86.36 1,170.00 106.36 520.00 42.27 3,200.00 290.91 36,000.00 3,272.73 93,228.00 8,475.27 16,304.20 1,482.20 106,315.00 9,665.00 2,422.50 220.23 89,550.00 8,140.91 55,440.00 5,040.00 29,410.00 2,673.63 6,800.00 618.00 1,377,300.00 125,209.08 61,560.00 5,596.25 r

Cf A Case Nos. 6790 & 6838 (Cf A EB Case No. 282)(G.R. No. 181276)

04-Apr-02 Leyte Agri Corporation 573 186 02-May-02 Luz Pharmacy 594 108 09-Apr-02 Luz Pharmacy 595 101 656,807, 12-Apr-02 EBR Marketing Corporation 1864 57154 28-May-02 EI-Burgos Real Auto Supply 707,2722 117008 04-May-02 EI-Burgos Real Auto Supply 715 114023 10-Apr-02 Gaisano Ormoc 797 41259 22-May-02 Gaisano Ormoc 798 41293 22-May-02 Gaisano Ormoc 799 41292 25-Ap_r-02 Gaisano Ormoc 800 41713 14-jun-02 Hi-Tech Motor Parts 811, 1909 41977 04-Mar-02 Gaisano Ormoc 1003 39757 08-Mar-02 Gaisano Ormoc 1004 39768 27-Feb-02 Gaisano Ormoc 1005 36369 04-Mar-02 Gaisano Ormoc 1006 39756 17-Apr-02 Gaisano Ormoc 1060 41272 17-Apr-02 Gaisano Ormoc 1061 41271 10-May-02 Gaisano Ormoc 1062 42253 06-May-02 Gaisano Ormoc 1068 36495 06-May-02 Gaisano Ormoc 1069 36494 06-May-02 Gaisano Ormoc 1070 36496 06-May-02 Gaisano Ormoc 1071 36497 06-Ma}'-02 Gaisano Ormoc 1072 36498 06-May-02 Gaisano Ormoc l073 36493 22-May-02 Global Commercial TradingCorporation 1141 18010 23-Apr-02 Global Commercial Trading Corporation 1143 17892 25-Mar-02 Global Commercial Trading Corporation 1145 17859 25-Mar-02 Global Commercial Trading Corporation 1146 17858 08-Apr-02 Goldwater Mart, Inc.

1230 168444 19-Apr-02 Juvel Enterprises 1452 2193 22-May-02 Juvel Enterprises 1454 2214 22-May-02 Juvel Enterprises 1455 2212 22-May-02 Juvel Enterprises 1456 2213 03-May-02 Fastline Trading & Services 1480 3765 16-Apr-02 Fastline Trading & Services 1481 3447 1,956.50 177.86 664.00 60.31 9,861.50 896.50 890.00 80.91 970.00 88.18 1,550.00 140.91 5,100.00 463.64 3,408.75 309.89 3,456.25 314.20 5,520.00 501.82 592.00 53.82 6,356.25 577.84 9,960.00 905.45 1,798.50 163.50 4,350.00 395.45 4,529.00 411.73 7,497.50 681.59 2,050.00 186.36 6,187.50 562.50 5,464.75 496.80 9,626.50 875.14 9,944.25 904.02 6,649.25 604.48 13,468.80 1,224.27 381,303.00 34,663.91 381,303.00 34,663.91 60,601.20 5,509.02 381,303.00 34,663.91 14,606.00 1,327.82 14,750.00 1,340.91 59,500.00 5,409.09 59,500.00 5,409.09 59,500.00 5,409.09 15,560.00 1,414.55 -------y

Cf A Case Nos. 6790 & 6838 (Cf A EB Case No. 282)(G.R. No. 181276)

22-Apr-02 Uni-Real Trading Corporation 1559 92770 25-Apr-02 Uni-Real Trading Corporation 1583 92641 25-May-02 Unisa Trades Enterprises, Inc. 1584 13140 20-May-02 United Bearing Industrial Corp. 1586 113025 02-Jun-02 United Bearing Industrial Corp. 1588 113839 11-Apr-02 Up-Town Industrial Sales, Inc. 1594 115662 14-May-02 Philippine Spring Water Resources, Inc. 1663 247382 14-May-02 Philippine Spring Water Resources, Inc. 1680 247615 03-Jun-02 Ran leaf Trading 1767 43 30-Mar-02 Richworld Electrical & Sales Co. Ltd. 1793 11818 20-Mar-02 Rich world Electrical & Sales Co. Ltd. 1794 11819 18-Mar-02 Richworld Electrical & Sales Co. Ltd. 1796 11884 19-Mar-02 Rich world Electrical & Sales Co. Ltd. 1797 11885 13-Apr-02 Richworld Electrical & Sales Co. Ltd. 1798 11988 07-May-02 Richworld Electrical & Sales Co. Ltd. 1800 12098 27-May-02 Diacomm Enterprises 1810 165 26-Apr-02 DialecLTic Trading 1818 2744 21-May-02 Dialectric Trading 1820 1567 24-Jun-02 Hawk Trading 1880 3530 04-Jun-02 Hawk Trading 1881 3532 24-Apr-02 Hi-Tech Motor Parts 1905 40326 21-May-02 Ormoc Liberty Marketing, Inc. 2195 134489 04-Apr-02 lsuzu Mandaue 2335 14870 16-Apr-02 Isuzu Mandaue 2338 15054 19-Apr-02 IT! Island Tradewinds (Phils.), Inc. 2369 18973 07-Jun-02 ITllsland Tradewinds (Phils.), Inc. 2371 18979 22-May-02 Rich world Electrical & Sales Co. Ltd. 2402 12213 18-Jun-02 Rich world Electrical & Sales Co. Ltd. 2404 12394 08-May-02 Rich world Electrical & Sales Co. Ltd. 2405 12143 16-Mar-02 Mabuhay Vinyl Corporation 2548 204092 03-Jun-02 Mabuhay Vinyl Corporation 2550 197356 20-Jun-02 Mind works Computer Center 2614,3268 8197 26-Apr-02 TEAM Systems Technology Company 2782 1172 13-Jun-02 TEAM Systems Technology Company 2785 1196 1,725.00 156.82 9,600.00 872.73 500.00 45.45 1,300.00 118.18 71,920.00 6,538.16 166,250.00 15,113.60 1,832.01 166.54 10,800.00 981.00 6,000.00 545.00 48,628.80 4,420.80 14,100.00 1281 .. 6 11,925.00 1,084.09 11,980.00 1,089.09 14,160.00 1,287.27 17,250.05 1,568.19 1,498.00 136.18 45,366.00 4,124.18 30,160.00 2,741.70 3,960.00 360.00 2,351.00 213.72 14,801.00 1,345.54 1,600.00 145.45 13,640.00 1,240.00 8,440.00 767.27 16,040.00 1,458.18 61,700.00 5,609.09 72,720.00 6,610.91 6,900.00 627.27 8,550.00 777.27 60,000.00 5,454.54 84,369.60 7,669.96 87,780.51 7,980.05 1,900.00 172.73 22,617.00 2,056.09

CT A Case Nos. 6790 & 6838 (CT A EB Case No. 282)(G.R. No. 181276)

24-Jun-02 Techno Mech Industrial Corporation 2787 1264 24-Jun-02 Techno Mech Industrial Corporation 2788 1266 27-Feb-02 Toyota Cebu City, Inc. 2885 21015 10-Apr-02 NCH Philippines, Inc. 2906 11518 21-Mar-02 Ng Khai Development Corporation 2923 16244 24-Ap_r-02 Yana Chemodities, Inc. 2987 100745 14-Jun-02 Sambarby Corporation 3125 83 11-Mar-02 Memory's Kodak Developin Center 3213 2402 Williams Commercial Company 01-Apr-02 I nco rpo rated 3452 81043 Williams Commercial Company 16-Apr-02 Incorporated 3454 81311 20-Mar-02 Sunfield Enterprises 3527 343 03-Jun-02 Sunfield Enterprises 3529 352 02-Jun-02 Synergy Industrial Supply 3547 21 04-Apr-02 Serv-Well Drugstore 3604 67916 04-Apr-02 Serv-Well Drugstore 3605 67918 05-Apr-03 Serv-Well Drugstore 3606 67868 04-Apr-02 Serv-Well Drugstore 3607 67914 06-May-02 Serv-Well Drugstore 3608 67840 07-Apr-02 Serv-Well Drugstore 3609 57964 10-Apr-02 Serv-Well Drugstore 3610 68277 07-Apr-02 Serv-Well Drugstore 3611 67945 12-Apr-02 Serv-Well Drugstore 3612 67936 13-Apr-02 Serv-Well Drugstore 3614 68293 29-Apr-02 Serv-Well Drugstore 3615 68180 20-Jun-02 Simon Enterprises, Inc. 3696 103448 20-Jun-02 Simon Enterprises, Inc. 3697 103447 07-Jun-02 Simpson's Phils., Inc. 3699 2030 22-May-02 Southeast Tires Traders 3713 2522 22-May-02 Southeast Tires Traders 3714 2523 22-May-02 Southeast Tires Traders 3715 2524 03-Jun-02 Southeast Tires Traders 3719 1155 03-Jun-02 Southeast Tires Traders 3720 1154 04-Jun-02 Codillas Petron Super Service Station 3850 587478 05-Jun-02 Codillas Petron Super Service Station 3857 587486 147,161.00 13,378.27 22,730.00 2,066.36 2,634.00 239.45 787,000.00 71,545.45 52,250.00 4,750.00 620,000.00 56,363.64 31,200.00 2,836.36 8,800.00 800.00 900.00 81.82 9,030.00 820.91 6,300.00 572.73 19,000.00 1,727.27 10,400.00 945.45 5,590.00 508.18 375.80 34.16 1,941.60 176.51 246.00 22.36 763.20 69.38 1,072.60 97.51 431.40 39.22 1,130.60 102.78 308.60 28.05 999.44 90.86 648.00 58.91 359.80 32.71 23,635.20 2,148.65 4,154.40 377.67 126,890.60 11,535.60 24,240.00 2,203.60 9,750.00 886.35 9,750.00 886.35 5,850.00 531.80 8,910.00 810.00 277.00 25.18

CT A Case Nos. 6790 & 6838 (CT A EB Case No. 282)(G.R. No. 181276)

B & V Business Machines Sales & 23-May-02 Services 4188 5061 B & V Business Machines Sales & 23-May-02 Services 4190 5060 20-Jun-02 Cebu Atlantic Hardware, Inc. 4364 121795 03-Apr-02 Cebu Progress Commercial 4393 18500 19-Apr-02 Cebu ProgrE!s.s_<::~ r11mercia l 4395 18597 ·- Page Date Supplier's Name no. in Invoice Exhibit Number uyu 08-Jun-02 Alemars Marketing 46 43139 27-Aug-02 Alemars Marketing 61 43356 13-Jul-02 Alemars Marketing 78 43235 18-Jul-02 American Packing Industries (Phils.) 85,86 32319/323 Corp.

20 30-Jul-01 EBR Marketing Corporation 108,674, 60948 683 268, 07-Sep-02 El Burgos Real Auto Supply 1900 129578 269, 07-Sep-02 Hi-Tech Motor Parts 1899 44790 22-Jul-02 EBR Marketing Corporation 299 24911 11-Jul-02 Allotrope Industrial Sales Corp. 410 858 19-Aug-02 Ameresco Commercial 412 8465 04-Jun-02 Ameresco Commercial 414 8407 04-Jun-02 Ameresco Commercial 415 8406 21-Jun-02 Center for Leadership and Charge 418 4556 21-Jun-02 Center for Leadership and Charge 420 4553 30-Jul-02 Multipal Corporation 439 2127 05-Jul-02 SAE Products Marketing Corporation 447 10386 02-Sep-02 SCL Worldnet Inc.

452 707 08-Aug-02 Unison Computer System 459 55484 09-Jul-02 Unison Computer System 461 55179 24-May- Libsales Industrial Parts & Gen. 02 Merchandising 585 1199 Libsales Industrial Parts & Gen. 09-Jul-02 Merchandising 586 975 Libsales Industrial Parts & Gen. 09-Jul-02 Merchandising 587 977 24-May- Libsales Industrial Parts & Gen. 02 Merchandising 588 1198 73.50 6.68 750.00 68.18 950.00 86.36 91,921.00 8,356.45 17,910.00 1,628.18 16,173.00 1,470.27 TOTAL Ph£ 585,595.22 Amount Input VAT per Invoice 2,600.00 236.36 4,050.00 368.18 10,600.00 963.64 79,687.55 7,244.10 800.00 72.73 1,030.00 93.64 675.00 61.36 1,210.00 110.00 269,600.00 24,509.09 882,000.00 80,181.20 269,600.00 24,509.09 269,600.00 24,509.09 1,800.00 163.64 1,700.00 154.55 65,300.40 5,936.40 43,466.36 3,951.36 83,125.00 7,556.82 9,450.00 859.09 190,000.00 17,272.72 1,188.00 108.00 21,500.00 1,954.50 21,500.00 1,954.50 1,188.00 108.00 ~r

Cf A Case Nos. 6790 & 6838 (Cf A EB Case No. 282)(G.R. No. 181276)

Libsales Industrial Parts & Gen. 09-Jul-02 Merchandising 589 976 24-May- Libsales Industrial Parts & Gen. 02 Merchandising 590 1197 Libsales Industrial Parts & Gen. 17-Aug-02 Merchandising 592 14 16-Aug-02 Luz Pharmacy 597 128 30-Aug-02 Luz Pharmacy 598 130 17-Jul-02 EBR Marketing Corporation 670 60770 04-Sep-02 El Burgos Real Auto Supply 716 129235 10-Sep-02 El Burgos Real Auto Supply 717 129964 29-Jul-02 Elros Trading 732 99 20-Aug-02 Gaisano Ormoc 1025 47596 20-Aug-02 Gaisano Ormoc 1025 47595 26-Aug-02 Gaisano Ormoc 1026 48970 20-Aug-02 Gaisano Ormoc 1027 47599 26-Aug-02 Gaisano Ormoc 1028 48972 29-Jul-02 Gaisano Ormoc 1030 46442 29-Jul-02 Gaisano Ormoc 1031 46441 19-Aug-02 Gaisano Ormoc 1032 47588 29-Jul-02 Gaisano Ormoc 1033 46440 28-Jul-02 Gaisano Ormoc 1039 46436 28-Jul-02 Gaisano Ormoc 1041 46435 15-Jul-02 Gaisano Ormoc 1043 45036 03-Jul-02 Gaisano Ormoc 1044 45037 13-Jul-02 Gaisano Onnoc 1045 46402 13-Jul-02 Gaisano Ormoc 1046 46403 13-Jul-02 Gaisano Ormoc 1047 46401 Global Commercial Trading 24-Aug-02 Corporation 1134 18185 Global Commercial Trading 24-Jul-02 Corporation 1136 18160 Global Commercial Trading 25-Jun-02 Corporation 1138 18030 Global Commercial Trading 25-Jun-02 Corporation 1139 18031 17-Sep-02 Gendiesel Philippines, Inc. 1168 8970 10-Jul-02 Fastline Trading & Services 1472 3796 10-Jul-02 Fastline Trading & Services 1473 3795 05-Jul-02 Fastline Trading & Services 1474 3551 29-Jul-02 Fastline Trading & Services 1476 3615 21,500.00 1,954.50 1,188.00 108.00 103,360.00 9,396.36 9,738.80 885.35 26,707.20 2,427.93 931.00 84.64 850.00 77.27 1,030.00 93.64 197,100.00 17,918.18 1,766.25 160.57 5,422.50 492.95 578.00 52.55 3,061.00 278.27 8,334.00 757.64 107.75 9.80 2,191.75 199.25 125.00 11.36 3,568.75 324.43 3,647.50 331.59 7,731.25 702.84 1,045.00 95.00 1,195.50 108.68 1,250.00 113.64 528.00 48.00 6,732.50 612.05 • 381,303.00 34,663.91 381,303.00 34,663.91 157,393.50 14,308.50 381,303.00 34,663.91 73,262.40 6,660.22 14,225.00 1,293.18 28,250.00 2,568.18 22,800.00 2,072.73 I

CIA Case Nos. 6790 & 6838 (CIA EB Case No. 282)(G.R. No. 181276)

25-Jul-02 Fastline Trading & Services 1477 3611 25-Jul-02 Fastline Trading & Services 1478 3610 07-Aug-02 Fastline Trading & Services 1485 3629 07-Aug-02 Fastline Trading & Services 1491 3626 17-Aug-02 Fastline Trading & Services 1492 3638 17-Aug-02 Fastline Trading & Services 1494 3636 1533, 06-Sep-02 ULB International Trad ing Corp. 3049 6484 16-Sep-02 UN Hardware & Auto Supply 1536 10525 16-Sep-02 UN Hardware & Auto Supply 1539 10524 28-Jun-02 Uni-Real Trading Corp. 1556 93636 08-Jul-02 Uni-Real Trading Corporation 1562 93727 22-Jul-02 Uni-Real Trading Corporation 1564 93859 02-Jul-02 Uni-Real Trading Corporation 1566 93644 02-Jul-02 Uni-Real Trading Corporation 1567 93643 02-Jul-02 Uni-Real Trading Corporation 1568 93645 09-Aug-02 Uni-Real Trading Corporation 1569 94067 07-Aug-02 Uni-Real Trading Corporation 1571 94041 19-Sep-02 Uni-Real Trading Corporation 1573 94690 19-Jun-02 Up-Town Industrial Sales, Inc. 1596 120426 22-Jun-02 Up-Town Industrial Sales, Inc. 1597 120611 24-Jun-02 Up-Town Industrial Sales, Inc. 1598 120658 22-Jun-02 Up-Town Industrial Sales, Inc. 1600 120612 15-Aug-02 Perri Carpets Enterprises 1657 38 04-Sep-02 Perri Carpets Enterprises 1659 39 14-Jun-02 Philippine Spring Water Resources, Inc. 1667 247496 02-Jul-02 Philippine Spring Water Resources, Inc. 1669 248520 20-Aug-02 Philippine Spring Water Resources, Inc. 1671 248674 08-Jul-02 Pryce Gases, Inc.

1748 5259 26-Aug-02 Ran leaf Trading 1769 46 04-Sep-02 Ranleaf Trading 1770 47 03-Jul-02 Rich world Electrical & Sales Co. Ltd. 1784 12493 23-Jul-02 Diacomm Enterprises 1812 168 04-Sep-02 Diacomm Enterprises 1814 174 -------·· 8,650.00 786.36 3,808.00 346.18 6,875.00 625.00 810.00 73.64 18,777.50 1,707.05 27,500.00 2,500.00 3,139.00 285.36 700.00 63.64 1,908.00 173.45 1,200.00 109.09 1,500.00 136.36 1 14,652.00 1,332.oo I 29,984.60 2,725.87 41,511.57 3,773.78 45,208.05 4,109.82 4,567.00 415.18 16,330.00 1,484.55 5,917.50 537.95 4,875.00 443.18 8,250.00 750.00 16,080.00 1,461.81 379.01 34.46 50,164.98 4,560.45 12,000.00 1,090.91 12,000.00 1,090.91 6,000.00 545.45 9,660.00 877.45 18,050.00 1,634.55 7,050.00 640.91 188,375.00 17,125.00 6,600.00 600.00 2,850.00 259.09 133,000.00 12,090.90 13,372.00 1,215.64 /

CTA Case Nos. 6790 & 6838 (CTA EB Case No. 282)(G.R. No. 181276)

29-Jul-02 Dialectric Trading 1822 1601 04-Jul-02 Hawk Trading 1883 3550 23-Jul-02 Hawk Trading 1885 3570 19-Aug-02 Hawk Trading 1887 3612 20-Sep-02 Hawk Trading 1889 3673 14-Sep-02 Hi-Tech Motor Parts 1902 18754 24-Jun-02 Up-Town Industrial Sales, Inc. 2001 120659 13-May- 02 Up-Town Industrial Sales, Inc. 2003 117874 03-Jul-02 Up-Town Industrial Sales, Inc. 2004 121400 05-Jul-02 Up-Town Industrial Sales, Inc. 2005 121535 05-Jun-02 Up-Town Indush·ial Sales, Inc. 2006 119448 21-Jun-02 Up-Town Industrial Sales, Inc. 2007 120499 17-Jul-02 Up-Town Industrial Sales, Inc. 2009 122184 18-Jul-02 Up-Town Industrial Sales, Inc. 2010 122333 08-Jul-02 Up-Town Industrial Sales, Inc. 2011 121707 31-Jul-02 Up-Town Industrial Sales, Inc. 2013 123094 14-Aug-02 Up-Town Industrial Sales, Inc. 2015 124108 04-Sep-02 Up-Town Industrial Sales, Inc. 2015 125577 26-Jul-02 Ormoc Liberty Marketing, Inc. 2197 13699 25-Jul-02 Ormoc Liberty Marketing, Inc. 2198 13686 06-Aug-02 Ormoc Liberty Marketing, Inc. 2200 13741 07-Jun-02 ITI Island Tradewinds (Phils.), Inc. 2373 18980 12-Jul-02 Rich world Electrical & Sales Co. Ltd. 2407 12638 23-Jul-02 Richworld Electrical & Sales Co. Ltd. 2409 12615 22-Jul-02 Richworld Electrical & Sales Co. Ltd. 2410 12612 12-Jul-02 Rich world Electrical & Sales Co. Ltd. 2411 12647 11-Jul-02 Richworld Electrical & Sales Co. Ltd. 2413 12619 17-Jul-02 Rich world Electrical & Sales Co. Ltd. 2414 12655 06-Sep-02 Rich world Electrical & Sales Co. Ltd. 2416 12948 18-Jun-02 Richworld Electrical & Sales Co. Ltd. 2432 12351 07-May- 02 Rich world Electrical & Sales Co. Ltd. 2434 12099 29-Aug-02 Ormoc Liberty Marketing, Inc. 2602 13840 Ormoc Mercury Hardware & Allied 09-Aug-02 Services, Inc.

2609 93842 15-Aug-02 Tacloban Gleen Marketing, Inc. 2774 3266 3,750.00 340.91 13,500.00 1,227.27 39,360.00 3,578.18 4,700.00 427.27 14,875.80 1,352.35 850.00 77.27 758.01 68.91 45,811.95 4,164.72 9,840.01 894.55 12,030.00 1,093.64 16,570.00 1,506.36 35,540.07 3,230.92 3,783.56 343.96 21,120.00 1,920.00 44,779.79 4,070.10 27,674.91 2,515.90 24,969.85 2,269.99 35,556.00 3,232.36 900.00 81.82 4,704.00 427.64 14,180.00 1,289.09 5,199.00 472.64 271,500.00 24,681.82 14,160.00 1,287.27 11,980.00 1,089.09 505,478.50 45,952.59 16,680.00 1,516.36 19,175.00 1,743.18 33,500.00 3,045.45 2,850.00 259.09 1,345.00 109.09 7,548.00 686.18 3,025.00 274.95 r

CT A Case Nos. 6790 & 6838 (CT A EB Case No. 282)(G.R. No. 181276)

15-Aug-02 Tacloban Gleen Marketing, Inc. 2775 3265 12-Sep-02 Tacloban Gleen Marketing, Inc. 2777 3229 23-Aug-02 Techno Mech Industrial Corporation 2790 1272 12-Aug-02 WellStuff Traders 2894 243 03-Sep-02 New Datche Philippine Traders Corp. 2900 17791 10-Jul-02 Ng Khai Development Corporation 2926 17612 19-Aug-02 Yana Chemodities, Inc. 2989 105728 17-Jun-02 Yana Chemodities, Inc. 2990 103738 17-Jun-02 Yana Chemodities, Inc. 2991 103691 29-Aug-02 Yana Chemodities, Inc. 2993 105817 17-Jul-02 Sellchem Corporation 3140 15392 10-Jul-02 Mind works Computer Center 3270 5770 26-Aug-02 Mind works Computer Center 3272 6094 04-Sep-02 Mitech 3274 3568 24-Jul-02 MZJT Marketing 3292 837 24-Jul-02 MZJT Marketing 3293 836 23-Aug-02 MZJT Marketing 3295 935 Williams Commercial Company 16-Jul-02 Incorporated 3451 82987 Williams Commercial Company 18-Jul-02 Incorporated 3457 83054 Williams Commercial Company 16-Aug-02 Incorporated 3459 83592 Williams Commercial Company 16-Aug-02 Incorporated 3460 83591 Williams Commercial Company 14-Sep-02 Incorporated 3462 84147 Williams Commercial Company 29-Aug-02 Incorporated 3463 83812 Williams Commercial Company 29-Aug-02 Incorporated 3464 83811 Williams Commercial Company 24-Jan-02 Incorporated 3484 79903 Williams Commercial Company 18-Apr-02 Incorporated 3486 81376 22-Jul-02 Yutek Hardware 3495 266192 20-Aug-02 Yutek Hardware 3496 265204 02-Jul-02 Sunfield Enterprises 3531 357 13-Jul-02 Sunfield Enterprises 3532 361 21-Aug-02 Sunfield Enterprises 3534 369 23-Aug-02 Sunfield Enterprises 3536 374 2_4_-_Ailg-02 Sunfield Enterprises 3537 375 5,428.00 493.45 5,428.00 493.45 3,550.00 322.73 19,500.00 1,772.70 31,632.00 2,875.64 37,559.00 3,414.45 51,550.00 4,686.36 12,100.00 1,100.00 3,300.00 300.00 5,500.00 500.00 22,500.00 2,045.00 119,655.50 10,877.77 1,550.00 140.91 2,400.00 218.18 27,450.00 2,495.45 12,500.00 1,136.36 42,970.00 3,906.36 5,700.00 517.92 13,449.00 1,222.64 6,575.00 597.73 3,200.00 290.91 14,162.00 1,287.45 2,388.00 217.09 3,107.00 282.45 1,920.00 174.55 2,550.00 231.82 1,429.00 129.91 31,300.91 2,845.53 19,627.36 1,784.31 9,100.00 827.27 16,849.60 1,531.78 20,850.00 1,895.40 21,350.00 1,940.91 11,800.00 1,072.70 (/

Cf A Case Nos. 6790 & 6838 (Cf A EB Case No. 282)(G.R. No. 181276)

23-Aug-02 Sunfield Enterprises 3539 373 23-Jul-02 Synergy Industrial Supply 3549 28 23-Jul-02 Synergy Industrial Supply 3550 29 17-May- 02 Serv-Well Drugstore 3643 68098 03-May- 02 Serv-Well Drugstore 3647 68112 19-Jun-02 Serv-Well Drugstore 3648 58484 02-May- 02 Serv-Well Drugstore 3657 68188 23-May- 02 Serv-Well Drugstore 3658 68045 03-Jul-02 Serv-Well Drugstore 3660 58277 19-Jun-02 Serv-Well Drugstore 3670 58356 18-Jun-02 Serv-Well Drugstore 3681 68000 22-May- 02 Serv-Well Drugstore 3682 68044 21-May- 02 Serv-Well Drugstore 3683 58301 18-Jul-02 Serv-Well Drugstore 3685 57924 21-Aug-02 Serv-Well Drugstore 3688 58743 16-Aug-02 Southeast Tires Traders 3722 3235 19-Jun-02 Codillas Petron Super Service Station 3915 593259 20-Dec-02 Colours Foto Shop 3941 9928 25-Nov-02 CUll International Corp. 3945 9955 ' ·- Page no.

Date Supplier's Name in Invoice Exhibit Number "Y" 09-0ct-02 El Burgos Real Auto Supply 250,726 133586 13-Nov- 02 Aspen Industrial 464 15120 02-0ct-02 Data Computer Forms, Inc. 470 38166 14-0ct-02 Irvil Ads Marketing 479 625 21-Nov- 02 Irvil Ads Marketing 477 649 11-Nov- 02 Justino Corporation 481 105544 05-Aug- 02 Metrowide Commodities 485 382 30-Sep-02 Meh·owide Commodities 486 399 11-Nov- 02 Philbag Industrial 489 11917 14-0ct-02 Stellite Commercial 503 23062 12,175.00 1,106.81 56,025.00 5,093.20 38,466.65 3,496.98 444.00 40.36 774.24 70.39 743.12 67.56 239.80 21.80 431.40 39.22 899.36 81.76 345.00 31.36 336.00 30.55 648.00 58.91 260.80 23.71 965.00 87.73 8,144.50 740.41 7,800.00 709.08 74.75 6.80 31,421.25 2,856.48 8,676.00 788.73 TOTAL Ph£ 620,835.01 Amount Input VAT per Invoice 570.00 51.82 !

55,000.00 5,000.00 35,766.00 3,251.45 25,000.00 2,272.00 25,000.00 2,272.00 43,286.25 3,935.10 13,450.00 1,222.73 10,500.00 954.55 8,640.00 785.45 2,800.00 254.55 I~

Cf A Case Nos. 6790 & 6838 (Cf A EB Case No. 282)(G.R. No. 181276)

28-0ct-02 Unison Computer System 507 56284 04-0ct-02 United Bearing 509 180550 23-Nov- 02 King's Bargain Center 554 116803 12-Dec- 02 Luz Pharmacy 599 144 10-0ct-02 EBR Marketing Corporation 611 65401 19-Sep-02 EBR Marketing Corporation 613 26453 24-Sep-02 EBR Marketing Corporation 614 26509 30-Aug- 02 EBR Marketing Corporation 616 26276 05-0ct-02 EBR Marketing Corporation 618 26603 16-0ct-02 EBR Marketing Corporation 621 26696 06-Dec- 02 EBR Marketing Corporation 622 68660 12-Dec- 02 EBR Marketing CorQOration 626 68766 09-0ct-02 EBR Marketing Corporation 627 65813 26-Nov- 02 EBR Marketing Corporation 695 28567 06-Dec- 02 EBR Marketing Corporation 696 68645 12-Dec- 02 EBR Marketing Corporation 697 68845 11-Nov- 02 El Burgos Real Auto Supply 700 137794 23-0ct-02 El Burgos Real Auto Supply 708 135338 23-0ct-02 El Burgos Real Auto Supply 709 135341 23-0ct-02 El Burgos Real Auto Supply 710 135340 30-Sep-02 El Burgos Real Auto Supply 718 132331 27-0ct-02 El Burgos Real Auto Supply 719 135892 25-0ct-02 El Burgos Real Auto Supply 720 135620 24-0ct-02 El Burgos Real Auto Supply 721 135486 09-Dec- 02 El Burgos Real Auto Supply 722 141554 09-Dec- 02 El Burgos Real Auto Supply 723 141555 10-0ct-02 El Burgos Real Auto Supply 725 133698 10-0ct-02 Elros Trading 734 117 22-0ct-02 Gaisano Ormoc 1079 48335 18-Dec- 02 Gaisano Onnoc 1102 48407 21-0ct-02 Gaisano Ormoc 1110 48334 21-0ct-02 Gaisano Ormoc 1111 48333 21-0ct-02 Gaisano Ormoc 1112 48329 21-0ct-02 Gaisano Ormoc 1113 48328 ....

- --- - - - 162,900.00 14,809.08 398,080.00 36,189.04 2,195.50 199.59 9,240.00 840.00 2,400.00 218.18 11,272.00 1,024.73 14,525.00 1,320.45 19,400.00 1,763.64 32,324.00 2,938.55 42,000.00 3,818.18 2,000.00 181.82 610.00 55.45 950.00 86.36 2,550.00 231.82 570.00 51.82 2,200.00 200.00 3,000.00 272.73 2,060.00 187.27 850.00 77.27 2,500.00 227.27 2,200.00 200.00 1,000.00 90.91 200.00 18.18 1,700.00 154.55 1,920.00 174.55 1,900.00 172.73 75.00 6.82 39,750.00 3,613.60 7,947.50 722.50 150,116.40 13,646.95 3,050.00 277.27 3,811.00 346.45 1,299.50 118.14 2,419.00 219.91 r

CT A Case Nos. 6790 & 6838 (CT A EB Case No. 282)(G.R. No. 181276)

21-0ct-02 Gaisano Ormoc 1114 48332 24-0ct-02 Gaisano Onnoc 1115 48350 24-0ct-02 Gaisano Onnoc 1117 48454 22-0ct-02 Gaisano Ormoc 1118 48336 24-0ct-02 Gaisano Ormoc 1119 48348 23-0ct-02 Global Commercial Trading Corporation 1129 18431 25-Sep-02 Global Commercial Trading Corporation 1131 18408 25-Sep-02 Global Commercial Trading Corporation 1132 18410 21-0ct-02 Fastline Trading & Services 1498 3382 24-0ct-02 Fastline Trading & Services 1500 3388 21-0ct-02 FastJine Trading & Services 1501 3384 21-0ct-02 Fastline Trading & Services 1502 3383 21-0ct-02 Fastline Trading & Services 1504 3385 11-Nov- 02 Fastline Trading & Services 1506 3394 14-Nov- 02 Fastline Trading & Services 1508 3398 16-0ct-02 Fastline Trading & Services 1509 3369 16-0ct-02 Fastline Trading & Services 1511 3374 28-Nov- 02 Fastline Trading & Services 1513 3956 28-Nov- 02 Fastline Trading & Services 1514 3958 10-0ct-02 UN Hardware & Auto Supply 1540 10919 22-0ct-02 Uni-Real Trading Corporation 1575 95214 22-0ct-02 Uni-Real Trading Corporation 1576 95213 11-Nov- 02 Uni-Real Trading Corporation 1578 95675 11-Nov- 02 Uni-Real Trading Corporation 1579 95671 17-Sep-02 Philippine Spring Water Resources, Inc. 1673 248767 24-Sep-02 Philippine S_£ring Water Resources, Inc. 1675 248792 18-Sep-02 Philippine Spring Water Resources, Inc. 1676 248775 27-Nov- 02 Philippine Spring Water Resources, Inc. 1678 251265 21-0ct-02 Ran leaf Trading 1772 49 26-Sep-02 Diacomm Enterprises 1816 1478 01-0ct-02 Up-Town Industrial Sales, Inc. 2018 127463 23-0ct-02 Up-Town Industrial Sales, Inc. 2020 128895 28-Sep-02 Ormoc Lantern Supply & Hardware 2191 171736 31-May- 02 lsuzu Mandaue 2341 15719 2,668.75 242.61 827.50 75.23 369.00 33.55 2,397.50 217.95 5,721.25 520.11 385,342.50 35,031.14 380,313.00 34,573.91 88,496.10 8,045.10 2,155.00 195.91 7,200.00 654.55 26,862.00 2,442.00 3,720.00 338.18 3,052.00 277.45 1,206.00 109.64 1,000.00 90.91 6,675.00 606.82 11,452.00 1,041.09 11,400.00 1,036.36 12,399.00 1,127.18 2,200.00 200.00 6,924.50 629.50 10,510.00 955.45 6,580.00 598.18 4,975.00 452.27 6,000.00 545.45 20,400.00 1,854.55 9,600.00 868.86 15,000.00 1,363.64 16,500.00 1,500.00 32,050.00 2,913.64 17,032.00 1,548.00 4,620.00 420.00 1,350.00 122.73 6,590.00 599.0 ?J

CT A Case Nos. 6790 & 6838 (CT A EB Case No. 282)(G.R. No. 181276)

27-Jul-02 lsuzu Mandaue 2342 16526 25-Jul-02 lsuzu Mandaue 2343 16483 27-Jul-02 lsuzu Mandaue 2344 16516 27-Jul-02 Isuzu Mandaue 2345 16515 27-Jul-02 Isuzu Mandaue 2346 16514 25-Jul-02 lsuzu Mandaue 2347 3538 27-Jul-02 lsuzu Mandaue 2351 16531 29-Jul-02 lsuzu Mandaue 2352 16535 26-Jul-02 lsuzu Mandaue 2353 3855 22-Jul-02 Isuzu Mandaue 2354 16412 22-Jul-02 lsuzu Mandaue 2355 16411 24-May- 02 lsuzu Mandaue 2356 15594 22-Jul-02 Isuzu Mandaue 2357 16414 22-Jul-02 Isuzu Mandaue 2358 16413 20-May- 02 lsuzu Mandaue 2359 15522 20-May- 02 lsuzu Mandaue 2360 15515 30-May- 02 Isuzu Mandaue 2361 15703 02-0ct-02 Richworld Electrical & Sales Co. Ltd. 2419 13106 15-0ct-02 Richworld Electrical & Sales Co. Ltd. 2421 13119 30-Sep-02 Richworld Electrical & Sales Co. Ltd. 2422 10927 05-Nov- 02 Rich world Electrical & Sales Co. Ltd. 2424 13254 22-Nov- 02 Richworld Electrical & Sales Co. Ltd. 2426 13374 01-0ct-02 Richworld Electrical & Sales Co. Ltd. 2436 13026 23-0ct-02 RL Appliance, Inc.

2439 4112 10-0ct-02 Mabuhay Vinyl Corporation 2552 198474 13-Nov- 02 Mabuhay Vinyl Corporation 2553 198763 21-0ct-02 Onnoc Liberty Marketing, Inc. 2604 13962 Ormoc Mercury Hardware & Allied Services, 03-Sep-02 Inc.

2611 94494 15-Nov- 02 Tacloban Gleen Marketing, Inc. 2779 3758 07-0ct-02 Ng Khai Development Corporation 2927 18713 07-0ct-02 Ng Khai Development Corporation 2928 18722 23-0ct-02 Ng Khai Development Corporation 2929 18957 28-0ct-02 Ng Khai Development Corporation 2930 19014 23-0ct-02 Ng Khai Development Corporation 2931 18956 4,099.50 372.68 1,820.00 165.45 5,760.00 523.64 20,068.20 1,824.38 13,302.00 1,209.27 14,200.00 1,290.91 4,221.00 383.73 5,791.50 526.50 10,800.00 981.82 13,390.00 1,217.27 230.00 20.91 5,650.00 513.64 2,565.00 233.18 1,885.00 171.36 631.00 57.36 6,602.50 600.23 610.00 55.45 11,580.00 1,052.73 64,750.00 5,886.35 45,500.00 4,136.00 91,000.00 8,272.00 4,900.00 445.45 2,733.00 248.45 11,348.00 1,031.64 86,400.00 7,854.55 85,176.00 7,743.27 812.50 73.86 48,475.00 4,406.82 28,811.00 2,619.18 7,020.00 638.18 4,680.00 425.45 8,930.00 811.82 4,295.00 390.45 13,225.00 1,202 ~- ~

CTA Case Nos. 6790 & 6838 (CTA EB Case No. 282)(G.R. No. 181276)

03-0 ct-02 Yana Chemodities, Inc. 2995 106193 50,350.00 4,577.27 19-Nov- 02 Mercury Drug Corporation 3243 30-0ct-02 Mitech 3276 30-Sep-02 MZJT Marketing 3297 17-0ct-02 Central Quality Appliance, Inc. 3330 02-Aug- 02 Williams Commercial Company Incorporated 3466 23-Sep-02 Williams Commercial Company Incorporated 3468 24-Sep-02 Williams Commercial Company Incorporated 3469 07-Nov- 02 Williams Commercial Company Incorporated 3472 18-0ct-02 Williams Commercial Company Incorporated 3474 08-Nov- 02 Williams Commercial Company Incorporated 3475 18-0ct-02 Williams Commercial Company Incorporated 3476 19-0ct-02 Williams Commercial Company Incorporated 3477 18-0ct-02 Williams Commercial Company Incorporated 3478 19-0 ct-02 Williams Commercial Company Incorporated 3479 08-Nov- 02 Williams Commercial Company Incorporated 3480 08-Nov- 02 Williams Commercial Company Incorporated 3481 26-Nov- 02 Williams Commercial Company Incorporated 3482 05-0ct-02 Sunfield Enterprises 3541 18-Sep-02 Sunfield Enterprises 3545 3674, 02-0ct-02 Serv-Well Drugstore 3690 05-Dec- 02 Simpson's Phils., Inc. 3701 01-0 ct-02 Simpson's Phils., Inc. 3702 02-0 ct-02 Southeast Tires Traders 3724 04-0ct-02 Chrisan Traders 3958 03-0ct-02 FH Commercial 6872 Domestic Purchases of Services for the period from October 1, 2001 to December 31, 2002 ·- Page no. in Date Supplier's Name Exhibit "Y" 23789 1,320.00 120.00 3578 27,450.00 2,495.45 1002 5,440.00 494.55 10170 2,295.00 208.64 83336 6,213.50 564.86 84302 4,550.40 413.67 84341 9,757.50 887.05 85154 7,190.00 653.64 _I 84829 4,045.00 367.73 85165 780.00 70.91 i 84821 1,526.40 138.76 84840 440.00 4o.oo I 84831 14,335.00 1,303.18 84820 13,971.00 1,270.09 85171 3,322.00 302.00 85166 780.00 70.91 85528 3,000.00 272.73 386 18,650.00 1,695.45 381 1,450.00 131.82 80002 46,200.00 4,200.00 !

2363 69,213.04 6,292.09 2227 23,070.96 2,097.36 1836 7,720.00 701.82 48 2,200.00 200.00 15642 1,425.00 129.55 TOTAL Php 292,772.30 ~ Official Amount per Receipt Input VAT Numbe OR

CT A Case Nos. 6790 & 6838 (CT A EB Case No. 282)(G.R. No. 181276) r 11-Jan-02 Ormoc Villa Hotel 2640 3551 Asmaputi Construction & Eng'g 28-Sep-01 Services 4205 7 Asmaputi Construction & Eng'g 22-0ct-02 Services 4207 8 19-0ct-02 Aboitiz One, Inc.

4211 327625 22-0ct-02 Aboitiz One, Inc.

4213 327629 30-0ct-02 Aboitiz One, Inc.

4223 71973 19-Nov-02 Aboitiz One, Inc.

4225 71976 18-Dec-01 Aboitiz One, Inc.

4227 327767 05-0ct-01 Aboitiz One, Inc.

4229 327612 American Chilis Grill & Bar 11-0ct-01 Restaurant 4238,5679 1835 American Chilis Grill & Bar 4239,6254, 18-Nov-01 Restaurant 6783,6783 2480 09-Nov-01 Build & Design Enterprisees 4264 114 07-Dec-01 Build & Design Enterprisees 4267 120 21-Dec-01 Build & Design Enterprisees 4271 122 19-0ct-01 Casablanca Foods, Inc. 4289 7401 20-0ct-01 Dusit Thani Food Corporation 4290,5449 4302 Cebu Engineering & Industrial 13-Dec-01 Ventures 4297 232 19-Nov-01 CFM-Yl Ventures, Inc. 5103 192 03-Dec-01 CFM-Yl Ventures, Inc. 5105 503 10-Dec-01 CFM-Yl Ventures, Inc. 5107 365 14-Dec-01 CFM-Yl Ventures, Inc. 5109 370 21-Dec-02 CFM-YI Ventures, Inc. 5111 373 14-0ct-01 Chi to's Chow Bar & Restaurant 5113 11898 16-Dec-01 Chito's Chow Bar & Restaurant 5114 12232 19-0ct-02 Chito's Chow Bar & Restaurant 5120 11849 29-0ct-02 Chito's Chow Bar & Restaurant 5122 12008 28-Dec-01 Chito's Chow Bar & Restaurant 5126 12144 Trigs Food Corporation Jollibee 22-Sep-01 Ormoc 5397,6426 6251 Ameresco Commercial and 27-Nov-01 Industrial Co., Inc.

5522 9874 12-0ct-01 Slabadu Cafe Incorporated 5576,5590, 2150 5725,6303 Global Power Equipment 12-0ct-01 Marketing Corp.

5642 111 Global Power Equipment 22-Dec-02 Marketing Corp.

5644 112 I 26,645.02 2,422.27 619,341.43 56,303.77 392,537.78 35,685.25 385.00 35.00 776.73 69.70 872.35 78.40 2,522.10 232.62 1,219.35 112.00 4,018.00 371.13 1,799.99 163.64 1,963.62 178.51 43,740.00 3,976.36 4,860.00 441.82 I !

10,856.40 986.95 719.99 65.45 773.00 70.27 129,452.13 11,768.38 266,563.17 24,233.02 160,771.16 14,615.56 29,618.13 2,692.56 17,863.47 1,623.95 218,080.01 19,825.46 2,761.00 251.00 24,340.00 2,212.73 2,070.00 188.18 3,602.00 327.45 9,446.56 858.78 1,450.00 131.82 100,396.22 8,740.40 50,000.00 4,545.45 44,567.08 4,051.55 89,468.18 ~133.47 v

CTA Case Nos. 6790 & 6838 (CTA EB Case No. 282)(G.R. No. 181276)

Global Power Equipment 26-Nov-02 Marketing Corp.

5646 116 06-Nov-01 Global Restaurant Concepts, Inc. 5671 23012 10-0ct-01 Global Restaurant Concepts, Inc. 5676 22909 21-Dec-01 Globe Telecom, Inc.

5680 1595626 21-Dec-01 Globe Telecom, Inc.

5691 1595624 21-Dec-01 Globe Telecom, Inc.

5693 1595625 05-0ct-01 Globe Telecom, Inc.

5714 1595621 19-0ct-01 GTV Construction 5749 215 13-Nov-01 GTV Construction 5751 218 16-Nov-01 GTV Construction 5753 219 14-Dec-01 GTV Construction 5756 223 28-Dec-01 GTV Construction 5763 225 Machine-Aid Tech Philippines, 26-0ct-01 Inc.

5888 3311 Manila Pest Control Co., Inc. 16-Nov-01 (MAPECON) 5902 115 Manila Pest Control Co., Inc. 18-Dec-01 (MAPECON) 5905 130 12-Nov-01 Neville Clarke Philippines, Inc. 5963, 6500 7274 29-0ct-01 Ormoc D & T General Services 5993 23 28-Dec-01 Ormoc Villa Hotel 6006 3443 14-Dec-01 Ormoc Villa Hotel 6009 3430 03-Dec-01 Ormoc Villa Hotel 6011 3416 03-Dec-01 Ormoc Villa Hotel 6016 3415 12-0ct-01 Ormoc Villa Hotel 6023 3168 05-0ct-01 Ormoc Seaman Supply 6033 145 Trigs Food Corporation Jollibee 28-Sep-01 Ormoc 6040 6282 19-Nov-01 Ormoc Global Manpower Services 6068 94 15-0ct-01 Ormoc Global Manpower Services 6072 78 15-0ct-01 Ormoc Global Manpower Services 6080 76 05-0 ct-01 Ormoc Global Manpower Services 6082 75 20-Dec-01 Ormoc Global Manpower Services 6092 132 14-Dec-01 Ormoc Global Manpower Services 6097 131 16-Nov-01 Ormoc Global Manpower Services 6099 88 26-Nov-01 Ormoc Global Manpower Services 6105 97 19-Nov-01 Ormoc Global Manpower Services 6107 95 09-Nov-01 Ormoc Global Manpower Services 6119 114 26-0ct-01 Ormoc Global Manpower Services 6121 80 I 19,844.71 1,804.06 i 1,108.70 100.79 I 1,876.61 170.15 19,020.61 1,721.51 I 12,909.73 1,151.56 i 13,026.49 1,183.32 18,328.15 1,666.20 83,830.58 7,620.96 50,658.87 4,605.35 76,461.05 6,951.00 52,530.21 4,775.47 12,559.42 1,141.77 717,228.29 65,202.57 15,552.00 1,413.82 15,552.00 1,413.82 27,500.00 2,500.00 351,972.65 31,997.51 51,193.35 4,653.94 8,096.75 736.07 43,806.52 3,982.41 14,400.00 1,309.09 56,534.20 5,139.47 106,943.11 9,722.10 1,260.00 114.54 51,027.54 4,638.87 133,439.39 12,130.85 14,422.91 1,311.17 59,719.09 5,429.01 ' 43,679.82 3,970.89 17,329.09 1,575.37 13,422.73 1,220.25 ' 45,417.81 4,128.89 99,926.02 9,084.18 16,200.00 1,472.73 1/

Cf A Case Nos. 6790 & 6838 (Cf A EB Case No. 282)(G.R. No. 181276)

07-Dec-01 Onnoc Global Manpower Services 6123 121 16-Nov-01 Ormoc Global Manpower Services 6132 90 Probe Detective Investigation 12-0ct-01 Security Agency 6147 3557 Probe Detective Investigation 19-0ct-01 Security Agency 6149 3535 Probe Detective Investigation 08-Nov-01 Security Agency 6151 3541 Probe Detective Investigation 19-Nov-01 Security Agency 6156 3590 Probe Detective Investigation 03-Dec-01 Security Agency 6158 5362 Probe Detective Investigation 14-Dec-01 Security Agency 6161 5367 Probe Detective Investigation 21-Dec-01 Security Agency 6163 5388 R. A. Bensig Construction & Gen. 31-0ct-01 Services 6171 459 R. A. Bensig Construction & Gen. 29-Nov-01 Services 6173 468 R. A. Bensig Construction & Gen. 14-Dec-01 Services 6174 481 R. A. Bensig Construction & Gen. 21-Dec-01 Services 6177 604 R. A. Bensig Construction & Gen. 30-0ct-01 Services 6179 601 R. A. Bensig Construction & Gen. 03-0ct-01 Services 6183 453 R. A. Bensig Construction & Gen. 03-0ct-01 Services 6185 454 28-Dec-01 Rental Equipment 6188 475 6254,6782, 21-Nov-01 Fusion Cuisine 6782 1259 14-Nov-01 Sukhothai 6257,6395 191679 07-Nov-01 Sukhothai 6259 191210 24-Nov-01 Bistro Americano Corporation 6265 75065 07-Dec-01 Standard Insurance Co., Inc. 6291 658689 07-Dec-01 Standard Insurance Co., Inc. 6292 658691 07-Dec-01 Standard Insurance Co., Inc. 6293 658690 07-Dec-01 Standard Insurance Co., Inc. 6294 658688 07-Dec-01 Standard Insurance Co., Inc. 6295 658687 07-Dec-01 Standard Insurance Co., Inc. 6296 658686 24-Nov-01 The RPL Hotel's, Inc 6401 64445 Trigs Food Corporation Jollibee 04-Dec-01 Ormoc 6419 6679 Trigs Food Corporation Jollibee 28-Sep-01 Ormoc 6420 6156 Trigs Food Corporation Jollibee 14-Sep-01 Ormoc 6421 6210 26-0ct-01 Yakal Construction 6479 3058 05-0ct-01 Yumpil lndustries, Inc. 6487 3086 8,856.00 805.09 30,009.28 2,728.12 !

5,238.00 476.18 113,861.22 10,351.02 87,156.27 7,923.30 142,336.07 12,939.64 100,517.02 9,137.91 110,918.50 10,083.50 101,674.17 9,243.11 i !

103,916.47 9,446.95 i 133,961.82 12,178.35 19,137.40 1,739.76 14,845.09 1,349.55 37,554.55 3,414.05 2,749.09 249.92 2,000.00 181.82 1,472.73 133.88 3,920.60 356.42 534.60 48.60 1,797.00 163.36 1,827.00 166.09 1,840.88 167.35 602.70 44.55 1,180.80 87.27 602.70 44.55 602.70 44.55 1,180.80 87.27 602.70 44.55 1,670.00 151.82 980.00 89.09 984.00 89.45 1,600.00 145.45 97,800.00 8,890.91 239,616.27 21,783.30 ;/

Cf A Case Nos. 6790 & 6838 (Cf A EB Case No. 282)(G.R. No. 181276)

12-0ct-01 Yumpil Industries, Inc. 6489 3087 29-0ct-01 Yumpil Industries, Inc. 6491 3094 26-Nov-01 Yumpillndustries, Inc. 6493 3095 17-Nov-01 HSAI-Raintree, Inc.

6499 2636 26-Nov-01 Impact Management Systems 6794,6794 1296 Industrial Inspection (International), 26-0ct-01 Inc.

6801 42771 Industrial Inspection (International), 16-Nov-01 Inc.

6804 42776 BM12079 19-0ct-01 Islacom 6810 2 BM12868 29-0ct-01 Isla com 6814,6815 2 BM15567 04-Dec-01 Isla com 6827 to 6829 2 BM17189 29-Dec-01 Islacom 6831 to 6833 2 21-Dec-01 Ormoc D & T General Services 6853 31 - Official Date Supplier's Name Page no. in Receipt Exhibit "Y' Numbe r 07-Jan-02 Aboitiz One, Inc.

3 327809 15-Feb-02 Aboitiz One, Inc.

7 327822 257,765, 19-Feb-02 Cebu Midtown Hotel 1601,1602, 128110 3044, 4388 21-Jan-02 EBR Marketing Corporation 273 14438 14-Mar-02 Ameresco Commercial 301 9987 17-Jan-02 House of Travel Inc.

314 151504 SGV Development Dimensions 27-Mar-02 International Inc.

338 6479 513, 1192, 09-Feb-02 Max's Cebu 2451,2591, 14473 3004 545,2527, 08-Feb-02 Kenny Rogers Roasters 3095 116 18-Jan-02 Kristancor Scientific Technologies 555 95 12-Feb-02 EBR Marketing Corporation 633 14612 Global Power Equipment Marketing 25-Mar-02 Corp.

1122 129 Global Power Equipment Marketing 29-Jan-02 Corp.

1124 120 26-Feb-02 Gillesania Printing Press 1162 4367 18-Feb-02 GH Clothing 1167 491 08-Feb-02 Global Restaurant Concepts, Inc. 1190,3002 25641 - -- - 77,615.08 7,055.92 26,624.03 2,420.37 8,623.90 783.99 13,063.50 1,187.59 6,490.00 590.00 305,698.37 27,790.76 323,433.00 29,403.00 21,307.75 1,776.75 112,519.48 9,938.79 168,368.15 15,163.95 124,685.97 11,181.63 149,228.58 13,566.23 TOTAL Php657,078.33 Amount Input VAT per OR 458.53 42.37 505.95 45.94 1,950.00 177.27 13,073.50 468.50 95,923.64 8,720.33 18,684.82 40.91 181,490.91 16,499.17 857.00 77.91 507.00 46.09 33,181.82 3,016.53 1,615.09 146.83 5,743.64 522.15 9,940.86 903.71 2,500.00 227.27 5,500.00 500.00 /

CT A Case Nos. 6790 & 6838 (CT A EB Case No. 282)(G.R. No. 181276)

1209, 1648, 20-Jan-02 Gloria Maris 2865,3046, 2374 4183 1212, 1621, 22-Feb-02 Pasay Centennial Restaurant, Inc. 1649,3726, 1245 4185 Probe Detective Investigation Security 21-Jan-02 Agency 1703 5823 Probe Detective Investigation Security 11-Feb-02 Agency 1705 5845 Probe Detective Investigation Security 22-Feb-02 Agency 1708 3651 Probe Detective Investigation Security 18-Mar-02 Agency 1712 3682 Probe Detective Investigation Security 18-Mar-02 Agency 1714 3681 Probe Detective Investigation Security 08-Mar-02 Agency 1727 3679 DHL Worldwide Express (Phil.) 18-Mar-02 Corporation 1805 2471 Industrial Inspection (International), 18-Mar-02 Inc.

1981 43464 18-Feb-02 Ormoc D & T General Services 2061 43 06-May- 02 Ormoc D & T General Services 2063 46 26-Apr-02 Ormoc Glass Trading 2072 18605 15-Apr-02 Ormoc Global Manpower Services 2103 249 01-Apr-02 Ormoc Global Manpower Services 2106 239 12-Apr-02 Ormoc Global Manpower Services 2109 245 BM2596 05-Apr-02 lslacom 2231 to2233 92 04-Feb-02 Ormoc Villa Hotel 2643 3571 04-Mar-02 Ormoc Villa Hotel 2645 3755 22-Mar-02 Ormoc Villa Hotel 2650 3777 08-Mar-02 Ormoc Villa Hotel 2690 3748 25-Jan-02 Ormoc Villa Hotel 2693 3639 11-Feb-02 Yumpillndustries, Inc. 2996 3113 18-Mar-02 Yumpil Industries, Inc. 2998 3122 18-Jan-02 Sabin Resort & Dev. Corp. 3075 7374 06-Jan-02 Sabin Resort & Dev. Corp. 3077 7327 28-Jan-02 Sabin Resort & Dev. Corp. 3078 7386 15-Feb-02 Sabin Resort & Dev. Corp. 3080 7754 08-Mar-02 Sabin Resort & Dev. Corp. 3081 8002 08-Mar-02 Sabin Resort & Dev. Corp. 3082 7994 22-Dec-01 Mitsubishi Photo 3277 4272 31-Jan-02 Chi to's Chow Bar & Restaurant 3342 12409 1,619.14 147.19 1,331.00 121.00 645.00 58.64 107,483.20 9,771.20 103,827.37 9,438.85 79,042.21 7,185.66 1,849.97 168.18 71,313.44 6,483.04 77,001.98 7,000.18 1,148.40 104.40 90,749.51 8,249.96 16,580.98 1,507.36 5,674.92 515.90 10,633.00 966.64 2,749.09 249.92 2,945.45 267.77 2,945.46 267.77 164,999.90 14,851.83 69,439.39 6,312.67 93,481.59 8,498.33 9,229.40 839.04 13,674.53 1,243.14 1,042.91 94.81 437,400.00 39,763.64 682,927.20 62,084.29 3,030.00 275.45 12,670.00 1,151.82 12,145.00 1,104.09 2,658.00 241.64 765.00 69.55 1,512.00 137.45 1,156.25 105.11 1,164.00 105.82 y

Cf A Case Nos. 6790 & 6838 (Cf A EB Case No. 282)(G.R. No. 181276)

21-Feb-02 Chito's Chow Bar & Restaurant 3345 12517 04-Mar-02 Chi to's Chow Bar & Restaurant 3347 12531 04-Mar-02 Chito's Chow Bar & Restaurant 3349 12529 21-Feb-02 Zalar Enterprises 3505 20 25-Apr-02 Standard Insurance Co., Inc. 3728 741055 25-Apr-02 Standard Insurance Co., Inc. 3730 741054 25-Apr-02 Standard Insurance Co., Inc. 3732 741057 25-Apr-02 Standard Insurance Co., Inc. 3734 741056 25-Apr-02 Standard Insurance Co., Inc. 3736 741058 25-Apr-02 Standard Insurance Co., Inc. 3738 741059 25-Apr-02 Standard Insurance Co., Inc. 3740 741060 Cebu Engineering & Industrial 08-Feb-02 Ventures 4369 239 Cebu Engineering & Industrial 18-Mar-02 Ventures 4371 272 . - Offici a I Date Supplier's Name Page no. in Receip Exhibit 'Y' t Numb er 30-Apr-02 Aboitiz One, Inc.

11 328352 31-May-02 Aboitiz One, Inc.

13 328224 31-May-02 Aboitiz One, Inc.

15 328222 24-May-02 Aboitiz One, Inc.

17 328366 12-Apr-02 Aboitiz One, Inc.

33 328254 4/12/200 Aboitiz One, Inc.

35 328255 06-May-02 Asian Marine Transport Corporation 101 49709 17-May-02 Asian Marine Transport Corporation 103 49868 120, 1844, 23-Apr-02 Triple-V Food Services, Inc. 2871 230025 134, 1961, 24-Apr-02 HSAI-Raintree, Inc.

2762 3712 10-May-02 EBR Marketing Corporation 292 13822 18-jul-02 Ameresco Commercial 351 10139 18-Jul-02 Ameresco Commercial 354 10141 169582 04-Apr-02 Globe Telecom GMC 376 7 23-May-02 lnchem Environment Inc. 379 1555 02-May-02 Pr_or\t() ~)(!'ress 388 39179 1,316.62 119.69 2,767.35 251.58 1,337.64 121.60 80,587.64 7,326.15 602.70 49.00 1,180.80 90.00 602.70 49.00 602.70 49.00 602.70 49.00 602.70 49.00 602.70 49.00 14,383.64 1,307.60 57,534.55 5,230.41 TOTAL Ph_e 235,558.35 Amount Input VAT per OR 386.82 35.73 648.51 59.14 570.46 52.73 629.78 57.41 2,333.80 215.19 502.28 45.60 4,500.00 409.09 1,700.00 154.55 922.00 83.82 8,766.00 720.00 2,250.13 204.56 368,181.82 33,471.07 396,752.73 36,068.43 53,166.67 4,833.33 574,257.60 52,205.24 2,082.61 y

Cf A Case Nos. 6790 & 6838 (Cf A EB Case No. 282)(G.R. No. 181276)

22-Aug-02 Siemens, Inc.

392 39756 06-Jun-02 Tone Guide Press 394 24725 516, 1951, 24-May-02 Hotel Villa Rosa!

2467, 2733, 5866 4131 517, 1950, 25-May-02 Hotel Villa Rosa!

2468,2734, 5899 4132 Barrio Fiesta Pinoy Hotpot at 525,1850, 26-May-02 2477,2743, 12412 Bakahan - Manokan 4193 28-May-02 Triple-V Food Services, Inc. 526, 1847, 232765 2480,4140, 531,2535, 10-May-02 Trigs Food Corp.

2856 5464 23-May-02 Kenny Rogers Roasters 547, 1854, 827 2474,4139 09-M~-02 EBR Marketing Corporation 659 13817 07-Jun-02 EBR Marketing Corporation 665 13904 DHL Worldwide Express (Phil.) 25-Jun-02 Corporation 1340 89948 DHL Worldwide Express (Phil.) 25-Jun-02 Corporation 1343 89947 DHL Worldwide Express (Phil.) 19-Apr-02 Corporation 1368 21084 DHL Worldwide Express (Phil.) 14-Jun-02 Corporation 1371 89936 DHL Worldwide Express (Phil.) 14-Jun-02 Corporation 1373 89935 DHL Worldwide Express (Phil.) 11-Apr-02 Corporation 1374 21061 1651,2388, 09-Apr-02 Pasay Centennial Restaurant, Inc. 2398,2465, 1904 2712 Probe Detective Investigation Security 07-Apr-02 Agency 1716 3688 Probe Detective Investigation Security 22-Apr-02 Agency 1718 3691 Probe Detective Investigation Security 03-May-02 Agency 1720 3694 Probe Detective Investigation Security 17-May-02 Agency 1722 3697 Probe Detective Investigation Security 24-May-02 Agency 1724 3699 Probe Detective Investigation Security 14-Jun-02 Agency 1726 3451 Probe Detective Investigation Security 05-Jul-02 Agency 1730 3456 23-Apr-02 100 Acre Foods Corporation 1846,2746 16916 03-May-02 Hotel Inter-Continental Manila 1945 15656 13-Apr-02 HSAI-Raintree, Inc.

1957 3474 18-Apr-02 HSAI-Raintree, Inc.

1959,3517 3491 01-jun-02 HSAI-Raintree, Inc.

1964,2699 3877 30-May-02 Inter-Ocean Container Lines, Inc. 1997 35723 27-May-02 Ormoc D & T General Service 2065,2068 63 22,908.76 1,027,420.4 8 93,401.86 24,250.91 2,204.63 2,000.00 181.82 2,000.00 181.82 1,268.00 115.27 1,302.00 118.36 949.00 86.27 903.50 82.14 1,009.00 91.73 1,822.55 165.69 2,270.80 206.44 773.25 70.30 5,335.43 485.04 7,305.66 664.15 3,726.29 338.75 843.00 22.73 495.00 45.00 78,607.67 7,146.15 93,102.94 8,463.90 88,159.40 8,014.49 74,969.60 6,815.42 74,977.46 6,816.13 82,906.72 7,536.97 74,977.46 6,816.13 725.00 65.91 3,630.00 330.00 5,176.34 360.00 2,237.06 203.37 6,507.00 591.55 3,500.00 318.18 4,277.34 ------- - ---y

CfA Case Nos. 6790 & 6838 (CfA EB Case No. 282}(G.R. No. 181276)

21-May-02 Ormoc Global Manpower Services 2111 260 10-Jun-02 Ormoc Global Manpower Services 2122 269 24-May-02 Ormoc Global Manpower Services 2126 264 07-Jun-02 Ormoc Global Manpower Services 2132 266 01-Jul-02 Ormoc Global Manpower Services 2134 285 2216 to BM301 21-May-02 lslacom 2218 592 BM301 21-May-02 Isla com 2247 to2249 242 09-Apr-02 Ormoc Villa Hotel 2655 3238 09-Apr-02 Ormoc Villa Hotel 2660 3237 06-May-02 Ormoc Villa Hotel 2662 3934 24-May-02 Ormoc Villa Hotel 2664 4056 05-Jul-02 Ormoc Villa Hotel 2666 4266 26-Apr-02 Trigs Food Corp. (Greenwich Ormoc) 2853 5423 27-May-02 Trigs Food Corp. (Greenwich Ormoc) 2861 5506 13-May-02 Wiratun Const., Inc.

2979 1 07-Jun-02 Yakal Construction 2982 3130 12-Apr-02 Yumpillndustries, Inc. 3000 3129 12-Apr-02 Sabin Resort & Dev. Corp. 3069 7897 22-Apr-02 Sambarby Corporation 3123 150 15-Mar-02 Memory's Kodak Developing Center 3209 41 03-Apr-02 Chito's Chow Bar & Restaurant 3339 12679 09-Apr-02 Chito's Chow Bar & Restaurant 3340 12759 10-Apr-02 Chi to's Chow Bar & Restaurant 3341 12761 09-Apr-02 Chi to's Chow Bar & Restaurant 3351 12751 29-Apr-02 Chi to's Chow Bar & Restaurant 3352 12904 13-May-02 Chi to's Chow Bar & Restaurant 3353 12951 03-May-02 Chito's Chow Bar & Restaurant 3360 12905 10-May-02 Chi to's Chow Bar & Restaurant 3361 12909 27-May-02 Chi to's Chow Bar & Restaurant 3362 12964 02-Jun-02 Chito's Chow Bar & Restaurant 3366 13119 01-Jul-02 Chi to's Chow Bar & Restaurant 3369 13267 22-Apr-02 Yumpil lndustries, Inc. 3490 3130 06-May-02 Yumpillndustries, Inc. 3492 3132 47,050.69 77,836.25 7,076.02 2,804.01 254.91 55,451.13 5,041.01 1,944.00 176.73 15,078.12 1,370.74 202,001.03 18,216.26 178,563.65 16,048.76 1,625.45 147.77 17,813.63 1,619.42 21,289.30 1,935.39 6,000.00 545.45 46,339.73 4,212.70 615.00 55.91 540.00 49.09 32,989.09 2,999.01 105,545.45 9,595.04 48,600.00 4,418.18 1,930.00 175.45 3,000.00 272.73 2,475.00 225.00 2,533.00 230.27 2,303.00 209.36 2,947.00 267.91 582.00 52.91 2,407.00 218.82 2,871.82 261.07 2,553.00 232.09 2,685.00 244.09 445.75 40.52 605.00 55.00 373.09 33.92 75,880.80 6,898.25 16,494.55 1,499.50 ~

Cf A Case Nos. 6790 & 6838 (Cf A EB Case No. 282)(G.R. No. 181276)

05-Apr-02 Chi to's Chow Bar & Restaurant 3955 12689 12-Apr-02 Chito's Chow Bar & Restaurant 3956 12771 24-May-02 Canon Marketing {Philippines), Inc. 4327 466087 24-May-02 Canon Marketing (Philippines), Inc. 4329 466088 05-Jul-02 Canon Marketing (Philippines), Inc. 4333 473323 Cebu Engineering & Industrial 03-May-02 Ventures 4373 247 Cebu Termite Control System 10-Apr-02 (fERMI CON) 43% 3113 Cebu Termite Control System 22-Apr-02 (fERMI CON) 4399 3154 Cebu Termite Control System 11-Jun-02 (TERM! CON) 4401 3309 Cebu Termite Control System 05-Jul-02

(TERM ICON)

4403 3362 ·- Page no. in Official Date Supplier's Name Receipt Exhibit "Y" Number 09-Jul-02 Aboitiz One. Inc.

1 328559 12-Jul-02 Aboitiz One. Inc.

5 328562 08-Aug-02 Aboitiz One. Inc.

19 328803 28-Jun-02 Aboitiz One. Inc.

21 328513 28-Jun-02 Aboitiz One. Inc.

23 328514 05-Sep-02 Aboitiz One. Inc.

25 328903 09-Sep-02 Aboitiz One. Inc.

27 328906 11-Aug-02 Aboitiz One. Inc.

29 328809 09-Aug-02 Aboitiz One. Inc.

31 328806 30-Jul-02 Asian Marine Transport Corporation 110 67397 07-Aug-02 Asprac Agricultural Corp. 111 22147 12-Sep-02 House of Travel 432 153435 12-Sep-02 House of Travel 434 153436 19-Sep-02 House of Travel 436 153470 19-Sep-02 Perkin-Elmer Instruments 440 1190 29-Aug-02 Plantilla Press 444 4734 03-Aug-02 Leyte Park Resort 577 86092 09-Aug-02 EBR Marketing Corporation 671 15547 08-Aug-02 Zen Restaurant Corporation 759,2026, 1980 2483,2528, 1,961.00 178.27 1,910.00 173.64 1,428.55 129.87 1,428.55 129.87 1,428.55 129.87 17,672.73 1,606.61 13,509.82 1,228.17 6,754.91 614.08 6,754.91 614.08 6,754.91_ - 614.08 TOTAL Ph£ 377,013.88 Amount Input VAT per OR 443.96 40.20 934.28 85.59 535.22 48.65 405.90 37.49 538.71 49.79 1,537.70 140.05 718.28 65.60 313.89 28.16 936.44 85.80 1,700.00 154.54 2,285.00 207.73 5,408.27 13.64 6,028.27 13.64 6,028.27 13.64 60,464.29 5,496.75 932.73 84.79 29,048.07 2,640.73 2,410.36 219.12 1,816.36 165.12 v

CTA Case Nos. 6790 & 6838 (CfA EB Case No. 282)(G.R. No. 181276)

2876,2933, 4154 760,2025, 08-Aug-02 Nipa Hut Restaurant 2484,2529, 34729 2875,2934, 4155 Cabalen Capampangan Specialty 761,2028, 09-Aug-02 2487,2593, 27286 Restaurant 2879,2937 763, 2027, 10-Aug-02 Max'sCebu 2489, 2595, 20444 2881, 2938, 4326 1196,2486, 09-Aug-02 Global Restaurant Concepts, Inc. 2531,2694, 29578 2871, 2935, 4157 05-Jul-02 GTV Construction 1248 240 13-Sep-02 GTV Construction 1253 254 DHL Worldwide Express (Phil.) 06-Aug-02 Corporation 1380 157062 1532,2490, 11-Sep-02 Starbucks Coffee 3512 1133 23-Aug-02 United Rebuilders, Inc. 1589 2247 Probe Detective Investigation Security 19-Jul-02 Agency 1732 3457 Probe Detective Investigation Security 05-Aug-02 Agency 1734 3461 Probe Detective Investigation Security 19-Aug-02 Agency 1736 3464 Probe Detective Investigation Security 02-Sep-02 Agency 1738 3470 Probe Detective Investigation Security 23-Sep-02 Agency 1740 3476 Probe Detective Investigation Security 04-0ct-02 Agency 1742 3477 26-Jul-02 Rental Equipment 1773 492 09-Aug-02 Rental Equipment 1775 492 04-0ct-29 Rental Equipment 1777 183 Hi-Tek Electro Mechanical Sales & 22-Jul-02 Services Corp.

1912 3474 26-Sep-02 lkea Cake & Snack 1966,3389 76% 26-Sep-02 Chito's Chow Bar & Restaurant 1968,3390 13760 21-Jun-02 Ormoc Glass Trading 2070 18638 23-Aug-02 Ormoc Global Manpower Services 2094 297 06-Sep-02 Ormoc Global Manpower Services 2101 1453 17-Jul-02 Onnoc Global Manpower Services 2137 1406 17-Jul-02 Onnoc Global Manpower Services 2147 1404 30-Sep-02 Ormoc Global Manpower Services 2148 1432 BM4040 23-Sep-02 Islacom 2262 to 2266 82 26-]ul-02 Ormoc Villa Hotel 2669 4406 994.00 90.36 906.00 82.36 861.00 78.27 1,223.95 111.27 598,391.20 54,399.20 22,508.18 2,046.20 5,867.40 533.40 535.00 48.64 88,363.64 8,033.06 76,129.84 6,920.89 75,420.79 6,856.44 82,499.34 7,499.94 74,977.46 6,816.13 97,585.32 8,871.39 132,348.59 12,031.69 5,890.91 535.54 23,645.45 2,149.59 14,629.09 1,329.92 357,381.81 32,489.26 394.00 35.82 1,364.00 124.00 2,868.00 260.73 1,944.00 176.73 1,944.00 176.73 54,259.28 4,932.66 4,000.00 363.64 4,339.64 394.51 358,956.25 32,225.98 35,073.50 3,188.50 (/

CT A Case Nos. 6790 & 6838 (CT A EB Case No. 282)(G.R. No. 181276)

15-Aug-02 Ormoc Villa Hotel 2672 4434 19-Mar-02 Tops Textile & Tailoring 2811 6488 29-Aug-02 Trigs Food Corp.

2845 8252 North Atlantic Steel Hardware and 30-Jan-02 Electrical Supply 2943 123806 North Atlantic Steel Hardware and 05-Feb-02 Elech·ical Supply 2947 125330 02-Aug-02 Yakal Construction 2984 3251 28-0ct-02 Sal's Bar & Restaurant 3121 2421 22-Jul-02 Chito's Chow Bar & Restaurant 3336 13283 09-Aug-02 Chito's Chow Bar & Restaurant 3372 13456 09-Aug-02 Chi to's Chow Bar & Restaurant 3376 13453 02-Aug-02 Chito's Chow Bar & Restaurant 3380 13363 23-Aug-02 Chi to's Chow Bar & Restaurant 3381 13459 20-Sep-02 Chito's Chow Bar & Restaurant 3383 13495 26-Aug-02 Wiratun Const., Inc.

3488 15 SFE-Scanwell Freight Express (Phils) Inc. 01-Aug-02 - Cebu Branch 3692 551 23-Aug-02 Standard Insurance Co., Inc. 3771 851543 23-Aug-02 Standard Insurance Co., Inc. 3773 851542 23-Aug-02 Standard Insurance Co., Inc. 3775 851541 23-Aug-02 Standard Insurance Co., Inc. 3777 851540 23-Aug-02 Standard Insurance Co., Inc. 3779 851539 23-Aug-02 Standard Insurance Co., Inc. 3780 851538 23-Aug-02 Standard Insurance Co., Inc. 3782 851537 23-Aug-02 Standard Insurance Co., Inc. 3784 851535 23-Aug-02 Standard Insurance Co., Inc. 3786 851536 23-Aug-02 Standard Insurance Co., Inc. 3788 851544 23-Aug-02 Standard Insurance Co., Inc. 3790 851545 23-Aug-02 Standard Insurance Co., Inc. 3792 851546 09-Aug-02 Canon Marketing (Philippines), Inc. 4337 473582 25-0ct-02 Canon Marketing (Philippines), Inc. 4339 481786 25-0ct-02 Canon Marketing (Philippines}, Inc. 4341 481785 Cebu Termite Control System 13-Sep-02 (TERM! CON) 4405 3515 Cebu Termite Control System 14-0ct-02

(TERM ICON)

4407 3560 1,232.00 112.00 2,985.00 271.36 573.00 52.09 1,728.00 157.09 1,151.90 104.72 19,636.36 1,785.12 4,432.91 402.99 2,860.73 246.36 2,103.05 191.19 1,041.71 94.70 1,015.00 92.27 1,205.67 109.61 2,634.22 239.47 65,978.18 5,998.02 863.64 78.51 1,180.80 96.00 602.70 49.00 602.70 49.00 602.70 49.00 602.70 49.00 602.70 49.00 602.70 49.00 602.70 49.00 602.70 49.00 602.70 49.00 638.94 51.94 2,890.50 235.00 1,428.55 129.87 1,428.55 129.87 1,428.55 129.87 6,754.91 614.08 8,345.45 758.68 TOTAL Php 214,915.69 ~

0' A Case Nos. 6790 & 6838 (0' A EB Case No. 282)(G.R. No. 181276)

·- Page no.

Official Date Supplier's Name in Exhibit Receipt "Y" Number 18-0ct-02 Aboitiz One Inc.

37 328955 18-0ct-02 Aboitiz One Inc.

39 328953 17-Dec-02 Asprac Agricultural Corp. 114 22551 15-Nov-02 Asprac Agricultural Corp. 116 62589 CALENERGY International Services, 11-Nov-06 Inc. ROHQ 466 4 CALENERGY International Services, 04-Dec-02 Inc. ROHQ 468 8 14-Nov-02 House of Travel 471 153959 14-Nov-02 House of Travel 473 153858 25-0ct-02 Protective Systems Technologies 492 1188 04-0ct-02 Chito's Chow Bar & Restaurant 827,2540, 13784 2886,3950 Global Power Equipment Marketing 21-0ct-02 Corp.

1120 252 29-Nov-02 Gillesania Printing Press 1158 5384 Global Power Equipment Marketing 22-Nov-02 Corp.

1176 259 Global Power Equipment Marketing 25-0ct-02 Corp.

1179 253 Global Power Equipment Marketing 02-Nov-02 Corp.

1182 254 Global Power Equipment Marketing 09-Dec-02 Corp.

1184 264 Global Power Equipment Marketing 09-Dec-02 Corp.

1186 263 Global Power Equipment Marketing 22-Nov-02 Corp.

1188 258 02-0ct-02 Global Restau rant Concepts, Inc. 1193 30196 27-Dec-02 Globe Telecom, Inc.

1198 1650580 05-Dec-02 GTV Construction 1260 268 DHL Worldwide Express (Phil.) 03-Dec-02 Corporation 1348 184848 DHL Worldwide Express (Phil.) 21-0ct-02 Corporation 1398 217669 15-0ct-02 JB Sports 1447 24706 23-Nov-02 Jett Trading Inc.

1450 14471 03-Dec-02 Fastpak Global Express Corp. 1515 541041 15-Nov-02 Pambato Cargo Fowarder, Inc. 1645 130022 05-0ct-02 Prize Catch Food Services, Inc. 1688 462 Probe Detective Investigation Security 18-0ct-02 Agency 1691 3481 Probe Detective Investigation Security 15-Nov-02 Agency 1694 3490 Probe Detective Investigation Security 02-Dec-02 Agency 1697 3493 16-Dec-02 Probe Detective Investigation Security 1700 3498 Amount per OR Input VAT 560.82 50.50 604.45 54.50 1,060.36 96.40 1,680.00 152.73 3,405,681.06 298,336.55 4,319,419.99 384,707.89 6,028.27 13.64 6,330.55 27.27 98,183.15 8,925.74 3,025.00 275.00 731,650.91 66,513.72 3,414.27 310.39 810.00 73.64 88,706.05 8,064.19 90,340.78 8,212.80 9,818.18 892.56 10,603.64 963.97 95,432.73 8,675.70 2,491.82 226.53 14,835.93 1,314.19 1,196,782.39 108,798.40 250.00 22.73 2,331.00 22.73 42,513.50 3,864.35 1,949.50 177.23 477.16 43.38 2,640.60 240.05 1,685.00 153.18 141,894.10 12,899.46 122,546.45 11,140.59 114,230.70 10,384.61 y

CT A Case Nos. 6790 & 6838 (CT A EB Case No. 282)(G.R. No. 181276)

Agency Probe Detective Investigation Security 30-0ct-02 Agency 1744 3487 28-0ct-02 Rental Equipment 1779 203 11-Nov-02 Rental Equipment 1781 186 25-0ct-02 H. Serafica & Sons Corporation 1872 4728 11-Nov-02 H. Serafica & Sons Corporation 1875 4730 Hi-Tek Electro Mechanical Sales & 08-Nov-02 Services Corp.

1914 3626 08-Nov-02 Ikea Cake & Snack 1976 7890 Industrial Inspection (International), 18-0ct-02 Inc.

1984 44032 Industrial Inspection (International), 18-0ct-02 Inc.

1987 44031 22-0ct-02 Old Swiss Inn Restaurant 2046 21160 11-Nov-02 Ormoc Glass Trading 2076 19087 23-Dec-02 Ormoc Glass Trading 2078 19302 22-Nov-02 Ormoc Global Manpower Services 2151 1472 20-Dec-02 Onnoc Global Manpower Services 2159 1478 08-Nov-02 Ormoc Global Manpower Services 2161 1507 2291 to BM4197 07-0ct-02 Islacom 2292 72 2304 to BM4490 13-Nov-02 Isla com 2305 32 20-Dec-02 Isuzu 2339 24647 23-Nov-02 Max's Makati 2506,2598 11983 15-Nov-02 Ormoc Villa Hotel 2677 4894 08-Nov-02 Ormoc Villa Hotel 2682 4882 15-0ct-02 Ormoc Villa Hotel 2685 4895 02-0ct-02 Trigs Food Corp. Oollibee Onnoc) 2848 8447 07-0ct-02 Wiratun Const., Inc.

2980 17 28-Sep-02 La Parilla Hotel 3010 65355 11-Dec-02 Sabin Resort & Dev. Corp. 3086 11465 27-Nov-02 Sabin Resort & Dev. Corp. 3089 11184 23-Dec-02 Sabin Resort & Dev. Corp. 3090 11603 14-0ct-02 Centurion Security Agency, Inc. 3331 82407 03-0ct-02 Chito's Chow Bar & Restaurant 3392 13783 11-Nov-02 Chito's Chow Bar & Restaurant 3394 14054 28-0ct-02 Chito's Chow Bar & Restaurant 3396 13838 20-Nov-02 Slabadu Cafe Incorporated 3703 1654 114,663.79 10,423.98 123,604.98 11,236.82 9,736.36 885.12 34,185.80 3,107.80 238,254.55 21,659.50 117,886.36 10,716.94 714,763.62 64,978.51 719.00 65.36 565,527.28 51,411.57 356,989.10 32,453.55 744.79 67.71 10,309.09 937.19 24,054.55 2,186.78 66,445.81 6,040.53 133,460.89 12,132.81 201,155.40 18,286.85 160,885.45 14,492.99 123,661.14 11,099.48 214,297.33 9,069.27 2,018.00 183.45 1,744.68 158.61 3,327.38 302.49 2,547.33 231.58 779.00 70.82 10,996.36 999.67 • • 1,273.75 115.80 1,330.00 120.91 • 16,130.00 1,466.36 265,947.80 24,177.07 1,043.00 94.82 2,400.00 218.18 :

1,501.05 129.73 1,052.51 95.68 26,700.00 2,427.27 ~

CT A Case Nos. 6790 & 6838 (CT A EB Case No. 282)(G.R. No. 181276)

29-Nov-02 Standard Insurance Co., Inc. 29-Nov-02 Standard Insurance Co., Inc. 28-0ct-02 Chito's Chow Bar & Restaurant 01-Dec-02 Chi to's Chow Bar & Restaurant 19-Nov-02 Classy Stitches 14-0ct-02 Build & Design Enterprises 15-Nov-02 Canon Marketing (Philippines), Inc. Cebu Engineering & Industrial 15-Nov-02 Ventures 05-Dec-02 Cebu Midtown Hotel Cebu Termite Control System 25-Nov-02 (fERMI CON) Importation of Goods which are properht supported by lEIRDs IEIRD Date Number Vendor Name 3793 3795 3948 3951 3971 4197 4346 4375 4386 3576 13-Feb- Fisher Rosemount Manufacturing 02

02 C182

(M) 17-Apr- 02 02596 Sumitomo Corporation 17-Apr- 02 02597 Sumitomo Corporation

SECOND QUARTER OF 2002

08-Aug- 02 021366 Ace Glass Inc., Chemical Ind. 19-jun- Industrial & Environment Solutions, 02 96802 Inc.

05-Sep- 02

1569 02

Sumitomo Corporation 04-Sep- 02

1559 02

Arizona Instrument 12-Aug- 02 021387 Kokusai Commerce Co., Ltd. 23-Jul-02 021259 Swep AG 08-Jul-02 021174 Scott Specialty Gases 31-May- 02 02899 SBB Japan Co., Ltd.

THIRD QUARTER OF 2002

02-Sep- 02 154202 Sumitomo Corporation 13-Sep- 02

1607 02

California Customs Glass 915661 915662 13839 14181 16997 154 488181 337 4369 3576 Page Number in Exhibit "Y" 6915 6928 6930 6895 6902 6917 6918 6919 9621 6922 6926 6894 6899 602.70 1,180.80 526.25 833.70 19,636.36 1,803.60 2,857.10 36,818.18 2,000.00 15,100.36 TOTAL Tax Base 52,422.95 121,571.79 88,670.39 Sub-Total 125,911.00 684,743.32 544,563.98 309,635.70 93,162.29 190,503.17 217,039.90 Sub-Total 449,240.30 I 49.00 90.00 47.84 75.79 1,785.12 163.96 259.74 3,347.11 163.27 1,372.76 Php 1,255,034.41 Input VAT 5,242.00 12,157.00 8,867.00 26,266.00 12,591.00 68,474.00 54,456.00 9,196.00 30,964.00 9,316.00 19,050.00 21,704.00 225,751.00 44,924.00 Amount not readable y

CfA Case Nos. 6790 & 6838 (CfA EB Case No. 282)(G.R. No. 181276)

03-Sep- Industrial & Environment 02

1548 02

Solutions, Inc.

6900 27-Aug- 02

1508 02

Okusai Commerce Co., Ltd. 6908 19-Nov- SiemensEnergy & Automation, 01

01 C1775

Inc.

6929

FOURTH QUARTER OF 2002

202,564.65 20,256.00 2,210,308.35 221,031.00 180,463.71 18,046.00 Sub-Total 304,257.00 TOTAL Ph£ 556,274.00 Purchase of Services from Non-Residents which are properly supported by Withholding VAT Certificates (BIR Form No. 1600) Period Payee Covered Oct-01 Siemens Advanced Engineering PTE LTD Oct-01 Sumitomo Corporation Tokyo Nov-01 PB Power New Zealand LTD Nov-01 Sumitomo Corporation Tokyo Dec-01 Siemens Advanced Engineering PTE LTD Dec-01 National Engineering Laboratory Dec-01 Sumitomo Corporation Tokyo Fourth Quarter of 2001 Feb-02 J PB Power New Zealand LTD First Quarter of 2002 Apr-02 Brooks Automation PTE LTD Apr-02 PB Power Limited Jun-02 Marley Asia Pacific (SEA) SON BHD Jun-02 Hydrocarbon Risk Consultants Limited Second Quarter of 2002 Jul-02 PB Power Limited Sep-02 Brooks Automation PTE LTD Third Quarter of 2002 Oct-02 Brooks Automation PTE LTD Nov-02 PB Power New Zealand LTD Nov-02 Brooks Automation PTE LTD PB Power Limited PB Power New Zealand LTD Dec-02 Sumitomo Corporation Tokyo Fourth Quarter of 2002 Page Number in Amount Exhibit "Y" Withheld at 10°;(, 6933 13,023.36 6935 205,973.74 6937 10,333.79 6939 331,599.17 6941 106,338.91 6943 341,084.71 6945 405,434.73 Sub-Total Php 1,413,788.41 6951 22,560.84 Sub-Total Php 22,560.84 6954 13,039.44 6956 18,983.11 6959 49,285.98 6961 73,647.14 Sub-Total Php 154,955.67 6963 69,301.93 6966, 6968 3,830.50 Sub-Total Php ..

_ 7~132.~ 6970 245,071.26 6972 28,073.93 6974 106,500.00 6976 1,140,736.71 Sub-Total Php 1,520,381.90 TOTAL Php 3,184,819.25 I

CTA Case Nos. 6790 & 6838 (CTA EB Case No. 282)(G.R. No. 181276)

Therefore, from the foregoing, the allowable input tax for the period of claim is Php 8,557,486.70, sum-up as follows: 2001 2002 2nd 3rd 4th Quarter 1st Quarter Quarter Quarter 4th Quarter TOTAL Domestic Purchases of Goods 285,794.78 291,795.47 585,595.22 620,835.01 292,772.30 2,076, 792.79 Domestic Purchases of Services 657,078.33 235,558.35 377,013.88 214,915.69 1,255,034.41 2,739,600.66 Importation of Goods - - 26,266.00 225,751.00 304,257.00 556,274.00 Purchase of Services from Non-Residents 1,413,788.41 22,560.84 15-!,955.67 73,132.43 1,520,381.90 3,184,819.25 TOTAL Php 8,557,486.70 However, upon careful review of submitted official receipts for the period starting from October 1, 2001 to December 31, 2002, OR number 666 amounting to Php21,686,928.42 was not stamped with the word "zero-rated" on its face. Consequently, out of the substantiated input VAT of Php8,557,486.70 an additional disallowance of input VAT in the amount of Php42,065.59 shall be deducted representing the Ratio of Sales not properly supported by Official Receipts over the Total Gross Receipts from October 1, 2001 to December 31, 2002.22 The additional disallowance is computed as follows: Substantiated Claim Multiply by the Ratio of Sales not properly supported by Official Receipts over the Total Gross Receipts from October 1, 2001 to December 31, 2002, computed as follows: Php21,686,928.42 Ph£4,411,815,317.49 Additional Disallowance Php 8,557,486.70 0.0049156474 Ph£ 42,065.59 Therefore, out of the claimed unutilized input VAT of Php19,070,378.18, only the amount of Php8,515,421.11 has been fully substantiated pursuant to Section 4.104-5 of Revenue Regulations No. 7- 95 covering the period from October 1, 2001 to December 31, 2002.

WHEREFORE, premises considered, CIR is hereby ORDERED to REFUND or ISSUE a TAX CREDIT CERTIFICATE to VGPCI in the amount of Php8,515,421.11 representing unutilized input VAT covering the period from October 1, 2001 to December 31, 2002

Cf A Case Nos. 6790 & 6838 (Cf A EB Case No. 282)(G.R. No. 181276)

I CONCUR:

fo CAESAR A. CASANOVA Associate Justice ATTESTATION I attest that the conclusions in the above Decision were reached in consultation before the case was assigned to the writer of the opinion of the Court's Division. Associate JUstice Chaifperson CERTIFICATION Pursuant to Section 13 of Article VIII of the Constitution, and the Division Chairperson's Attestation, it is hereby certified that the conclusions in the above Decision were reached in consultation before the case was assigned to the writer of the opinion of the Court's Special Division.

Presiding Justice