CE Luzon Geothermal Power Company, Inc. vs. Commissioner of Internal Revenue

Amended Decision

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73) Page 2 o£70 EDC"), pursuant to a Power Purchase Agreement ("PPA").2 It was issued a Certificate of Accreditation by the Department of Energy (DOE) on June 15, 1994 and registered with the Bureau of Internal Revenue (BIR) as a value-added tax ("VAT") taxpayer, with Tax Identification Number ("TIN") 003-924-356-000.3 Respondent Commissioner of Internal Revenue (" CIR") is the duly appointed Commissioner of Internal Revenue empowered to perform the duties of said office including, among others, the power to decide, approve and grant refunds or tax credits of erroneously or excessively paid taxes. [S]he holds office at the BIR National Office Building, BIR Road, Diliman, Quezon City.4

Facts

The relevant antecedents are succinctly recited by the Court in Division in its Decision dated August 26, 2009, as follows:s "Petitioner filed its Quarterly VAT Returns for taxable year 2004, which reflected the following information: Period Date of Filing Zero-Rated Sales Input VAT Exhibit Covered 1st Quarter April 26, 2004 p 939,531,582.28 P7,640,716.26 "D" 2nd 1,278,777,054.28 2,879,103.77 "F" Quarter July 26,2004 3rd Quarter October 25, 944,618,618.11 6,887,641.90 "H" 2004 4th Quarter January 25, 1,523,421,116.17 4,383,880.15 2005 "J" TOTAL P4,686,348,370.84 P21,791,342.08 Petitioner later filed Amended Quarterly VAT Returns for the 1st, 2nd, and 3rd quarters of taxable year 2004, which indicated the following details: 2 Records, CTA Case No. 7393), pp. 552-553; penned by Associate Justice Lovell R. Bautista with former Presiding Justice Ernesto D. Acosta, and Associate Justice Caesar A. Casanova concurring. V

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73)

ExcessfUnutilized Input VAT Credits Period Domestic Date of Zero-Rated Purchases Services Importation Covered Domestic TOTAL (Quarter) Filing Sales of Goods Purchases of Rendered other than other than Services by Non- Capital Capital Residents Goods Goods First November 939,531,582.28 705,UU.72 7,290,564.59 19,747.32 395,147.00 8,411,252.63 24,2004 Second November 1,278,777.054.28 777,449.47 1,868,151.21 286,776.02 107,487.00 3,039,863.70 24,2004 Third November 944,618,618.11 1,685,621.25 2,862,388.27 147,737.4 2,233,851.00 6,929,597.92 24,2004 Fourth January 1,523,421,116.17 1,004,266.38 2,074,029.23 664,843.01 640,741.53 4,383,880.15 25,2005 Total ExcessfUnutilized VAT Credits for the 1" to 41h Quarters of CY 2004 (10"!.• of Total Purchases) 22,764,594.40 L_ -- --- - --·- -- -- - - -- Petitioner filed its administrative claims for refund of input VAT for the 1st quarter in the amount of P8,411,252.63 on April 12, 2005, and for the 2nd, 3rd, 4th quarters in the aggregate amount of P14,353,341.77 on December 14,2005. Due to respondent's inaction, petitioner filed the present Petition for Review on December 29, 2005, praying for the refund or issuance of tax credit certificate in the total amount of P22,764,594.40, allegedly representing unutilized input VAT from petitioner's domestic purchases, services rendered by non-residents, and importation of goods for the four quarters of taxable year 2004. Summons was issued on January 16, 2006, which was received by respondent on January 17, 2006. In h[er] Answer filed on March 14, 2006, respondent averred the following Special and Affirmative Defenses: '5. He reiterates and pleads the preceding paragraphs of this answer as part of his Special and Affirmative Defenses.

6. Petitioner's alleged claim for refund is subject to administrative investigation/ examination by respondent;

7. Taxes remitted to the BIR are presumed to have been made in the regular course of business and in accordance ~ with the provision of law; ( ' Exhibit "E" "G" "W" "J"

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73)

8. To support its claim for refund, it is imperative for petitioner to prove the following, viz.:

a. The registration requirements of a value- added taxpayer in compliance with the pertinent provision of the Tax Code of 1997, as amended, and its implementing revenue regulations;

b. The invoicing and accounting requirements for VAT-registered persons, as well as the filing and payment of VAT in compliance with the provisions of Sections 113 and 114 of the Tax Code of 1997, as amended;

c. Proof of compliance with the submission of complete documents in support of the administrative claim for refund pursuant to Section 112 (D) of the Tax Code of 1997, as amended, 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;

d. That the input taxes of P22,764,594.40 allegedly representing unutilized input VAT from its domestic purchases of goods and services, services rendered by non-residents and importation of goods for the calendar year 2004 were:

d.i paid by the petitioner; d.ii attributable to its zero- rated or effectively zero-rated sales; and d.iii such have not been applied against any output tax;

e. That petitioner's claim for tax credit or refund of the unutilized input tax (VAT) was filed within two (2) years after the close of the taxable ~

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) quarter when the sales were made in accordance with Section 112 (A) of the Tax Code of 1997, as amended;

f. That petitioner's domestic purchases of goods and services, services rendered by non-residents and importation of goods 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 of 1997, as amended;

g. That petitioner has complied with the governing rules and regulations with reference to recovery of tax erroneously or illegally collected as explicitly found in Section 112 (A) and 229 of the Tax Code, as amended.

9. Excess input tax over output tax should be carried over to the succeeding quarter/ s. However, input tax attributed to capital goods purchases or to zero-rated sales may be opted to be refunded or credited against other internal revenue taxes. This is provided under Section 110 (B) of the Tax Code of 1997, as amended, which states in part: ' ... If the input tax exceeds the output tax, the excess shall be carried over to the succeeding quarter or quarters. Any input tax attributable to the purchase of capital goods or to zero-rated sales by a VAT-registered person may at his option be refunded or credited against other internal revenue taxes, subject to the provisions of Section 112 .... ' (underscoring supplied) Likewise, Section 110 (C) of the Tax Code of 1997, as amended, provides:

'Determination of Creditable Input Tax - The sum of the excess input tax carried over from the preceding month or quarter and the input tax creditable to a VAT-registered person during the taxable month or quarter shall be reduced by the amount of claim for refund or tax credit for value/ < CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) added tax and other adjustments, . supplied) ' (underscoring

10. 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 because exemptions from taxation are highly 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 v. Manila Jockey Club, Inc., 98 Phil. 670);

11. Claims for refund are construed strictly against the claimant for the same partake the nature of exemption from taxation.

Petitioner filed its Pre-Trial Brief on April 3, 2006; while respondent filed h[er] Pre-Trial Brief (For the Respondent) on April 4, 2006. On April 7, 2006, the parties were ordered to submit their Joint Stipulation of Facts and Issues within fifteen days thereafter. On April 26, 2006, the parties filed their Joint Stipulation of Facts and Issues, which was approved in a Resolution dated April28, 2006. Pursuant to Section 5 (b) of Rule 6 of the Revised Rules of Court of Tax Appeals, respondent transmitted the BIR Records to this Court on July 6, 2006. Petitioner filed a Motion for the Commissioning of an Independent Certified Public Accountant on October 30, 2006, and a Submission (Re: Motion for the Commissioning of an Independent Certified Public Accountant) on November 6, 2006; which was granted in a Resolution dated December 5, 2006. Accordingly, Mr. Jerome Antonio B. Constantino was commissioned as the Independent Certified Public Accountant (CPA), pursuant to Rules 12 and 13 of the Revised Rules of the Court of Tax Appeals. On December 18, 2006, the Court-commissioned Independent CPA submitted his Report.

After petitioner's presentation of evidence, it filed its Formal Offer of Evidence on November 12, 2007, submitting ~-

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73)

Exhibits 'A' to 'NN,' inclusive of submarkings. In a Resolution dated January 22, 2008, the afore-mentioned exhibits were admitted, except for Exhibit 'I' for failure of petitioner's witness to identify the same in Court. On June 17,2008, respondent's counsel manifested that he is waiving respondent's right to present evidence since there was no report of investigation. In a Resolution dated June 23, 2008, the parties were ordered to file their respective Memorandum within thirty days from June 17,2008. In a Resolution dated August 26, 2008, the case was submitted for decision, taking into consideration the parties' Memoranda, both filed on August 15, 2008.6" On August 26, 2009, the Court in Division promulgated its Decision7 which ruled that petitioner is entitled to the refund or issuance of tax credit certificate in the reduced amount of Php19,264,022.79, representing unutilized input VAT for the four quarters of taxable year 2004. The dispositive portion of the decision states:

"WHEREFORE, petitioner's claim for refund or issuance of tax credit certificate is hereby PARTIALLY GRANTED. Accordingly, respondent is hereby ORDERED TO REFUND OR ISSUE A TAX CREDIT CERTIFICATE in favor of petitioner in the reduced amount of Php19,264,022.79, representing its excessjunutilized input VAT for the period covering the four quarters of taxable year 2004.

WHEREFORE, petitioner's Motion for Partial Reconsideration is hereby PARTIALLY GRANTED. The Decision dated August 26, 2009 is hereby MODIFIED. On the other hand, respondent's Motion for Reconsideration is hereby DENIED for lack of merit. 9 Id., pp. 662-665.

10 Id., pp. 671-678.

11 Id., pp. 685-701.

12 Id., pp. 707-715.

13 Records, Amended Decision, CTA Case No. 7393, pp. 718-736; penned by Associate Justice Lovell R. Bautista with Associate Justice Caesar A. Casanova concurring, while former Presiding Justice ~ Ernesto D. Acosta dissenting. .

/ Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 9 o£70 Accordingly, respondent is hereby ORDERED to REFUND or ISSUE a TAX CREDIT CERTIFICATE in favor of petitioner in the increased amount of Php19,302,698.48, representing its excess/unutilized input VAT for the period covering the four quarters of taxable year 2004.

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73)

On June 27, 2011, the Court En Bane rendered a Decision, and ruled that petitioner belatedly filed its Petition for Review for its claim for the 1st quarter of the taxable year 2004, while for the 2nd, 3rd and 4th quarters of taxable year 2004's claim, the Court En Bane found that petitioner filed its claim prematurely.22 The dispositive portion of the Decision states:

WHEREFORE, premises considered, the Petition for Review docketed as CTA EB No. 604 is GRANTED while the Petition for Review docketed as CTA EB No. 606 is DENIED. Accordingly, the Decision of the former First Division of this Court in CTA Case No. 7393, dated August 26, 2009 and its Amended Decision, dated March 2, 2010, are hereby REVERSED and SET ASIDE. CTA Case No. 7393 is hereby DISMISSED for lack of jurisdiction. No pronouncement as to costs.

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73)

Applying our ruling in San Roque, we find that, although prematurely filed, petitioner's judicial claims for refund for the 2nd, 3rd, and 4th quarters of 2004 must be allowed pursuant to BIR Ruling No. DA-489-03, which provides that 'taxpayer-claimant need not wait for the lapse of the 120-day period before it could seek judicial relief with the CTA by way of Petition for Review. However, petitioner's judicial claim for refund for the 1st quarter of 2004 must be denied since it was filed beyond the 120+30 day periods provided for in Section 112(D) of the 1997 NIRC."

The dispositive portion of the Resolution36 states: "WHEREFORE, CE Luzon Geothermal Company, Inc.'s Motion for Reconsideraiton is hereby PARTIALLY GRANTED. The Court's Resolution dated April 25, 2012 is hereby REVERSED and SET ASIDE. Let the case be REMANDED to the Court of Tax Appeals for the proper determination of CE Luzon Geothermal Power Company, Inc.'s tax credit/ refund.

(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 substantiated with the required invoices.

(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." After careful examination of the documents39 formally offered as evidence by the petitioner together with the Independent Certified Public Accountant ("ICPA") Report, are the list of input taxes classified as: (a) Domestic Purchases of Goods Other than Capital Goods; (b) Domestic Purchases of Services; (c) Importations of Goods Other than Capital Goods; and (d) Services Rendered by Non-Residents, which are /~

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73) properly substantiated pursuant to the aforementioned provision, for 2nd, 3rd, and 4th quarters of 2004, herein summarized as follows: 2nd Quarter 3rd Quarter 4th Quarter Domestic Purchases - Goods other I than Ca_pital Goods 660,761.87i 1,477,777.07ii 982,982.28iii i Domestic Purchases - Services 2,17 4,339 .43iv 2,628,544.24v 1,762,612.92vi Importations - Goods other than Capital Goods 9,499.00vii 1,389,000.00viii 192,728. OOix Services rendered by Non- resident 286,776.02x 147,737.40xi 580,040.61 xii Total ln.P_ut Taxes 3,131,376.3240 5,643,058.7241 3,518,363.8142 Whereas, the declared input taxes per quarterly VAT returns for the same periods may be summarized below: Domestic Purchases - Goods other than Capital Goods Domestic Purchases - Services Importations - Goods other than Capital Goods Services rendered by Non-resident Total Input Taxes per 2550Q VAT Returns 2nd Quarter 777,449.47 1,868,151.21 107,487.00 286,!76.02- 3,039,863.70 3rd Quarter 4th Quarter 1,685,621.25 1,004,266.38 2,737,411.12 2,07 4,029.23 2,233,851.00 640,741.53 _]47,73?.40_ L_ 664,~43.01.

6,804,620.77 4,383,880.15 Based from the foregoing tables, it is to be noted that for the 2nd quarter, the substantiated input taxes for Domestic Purchases on Services in the amount of Php2,174,339.43 is higher than the declared input taxes for Domestic Purchases Services in the amount of Php1,868,151.21. Since the amount of VAT to be claimed as refund should not be higher than the amount actually declared per VAT returns and paid; then the allowable input VAT for Domestic Purchases of Services for the 2nd quarter shall be limited to the amount declared I I I per VAT return less the following disallowances, to wit: )-"' 40 Summation of endnotes i + iv + vi i+ x. 41 Summation of endnotes ii + v + viii + xi. 42 Summation of endnotes iii + vi + ix + xii.

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 16 o£70 OR OR Date OR No.

Name of Seller TIN Amoun VAT t Sal's Bar & 113-496-367-000 24-Mar-04 4522 Restaurant v 362 32.91 08-May- 256019 04 5 Trigs Food Corp 005-670-524 v 480 43.64 12-May- 419410 04 8 Trigs Food Corp 005-670-524 v 1050 95.45 Total Amount of Inr.ut Tax to be disallowed 172.00 Exhibit KK Remarks L-2Q- 549 out of period L-2Q- not in the name of 600 Petitioner L-2Q- not in the name of 600 Petitioner Thus, the properly substantiated input taxes for 2nd, 3rd, and 4th quarters of 2004 shall be summarized as follows: 2nd Quarter 3rd Quarter 4th Quarter Total -- Domestic Purchases - Goods other than Capital Goods 660,761.87 1,477,777.07 982,982.28 3,121,521.22 Domestic Purchases - Services 1,867,979.21 2,628,544.24 1,762,612.92 6,259,136.37 Importations - Goods other than Capital Goods 9,499.00 1,389,000.00 192,728.00 1,591,227.00 Services rendered by Non-resident 286,776.02 147,737.40 580,040.61 1,014,554.03 Total Purchases 2,825,016.10 5,643,058.72 3,518,363.81 11,986,438.62 However, upon careful review of submitted official receipts for the period of claim, only the following items were properly substantiated by official receipts pursuant to Section 4.108-1 (VAT Invoice or Receipt Invoicing Requirements) of RR 7-95, to wit: Quarte OR OR Name of ORAmount in OR Amount Total OR No TIN USDtoPHP Exhibit r Date Buyer PHP inUSD Amount 02- 000-169- Apr-04 144 PNOC-EDC 125-000 165,330,351.43 165,330,351.43 11-9 05- 000-169- Apr-04 145 PNOC-EDC 125-000 4,123,435.81 4,123,435.81 11-10 05- 000-169- Apr-04 146 PNOC-EDC 125-000 3,486,587. 93 195,248,924.08 195,248,924.08 II-11 30- 000-169- Apr-04 147 PNOC-EDC 125-000 164,125,634.74 164,125,634.74 11-12 Second 04- 000-169- May-04 148 PNOC-EDC 125-000 4,016,166.28 4,016,166.28 11-13 02-Jun- 000-169- 04 149 PNOC-EDC 125-000 4,620,571.59 4,620,571.59 11-14 02-Jun- 000-169- 04 150 PNOC-EDC 125-000 163,854,187.59 163,854,187.59 11-15 03- 000-169- May-04 151 PNOC-EDC 125-000 3,473,673.55 193,830,984.09 193,830,984.09 11-16 28-Jun- 000-169- 04 152 PNOC-EDC 125-000 164,545,625.19 164,545,625.19 11-17

TOTAL OR AMOUNT

1,059,695,880.80

GROSS RECEIPTS PER 2550-Q VAT RETURNS

1,278,777,054.28 Not properly supported by ORs --- 219,081,173.48 :

I OR Quarte OR No Name of TIN OR Amount in OR Amount USDto PHP Total OR Exhibit I r Date Buyer PHP inUSD Amount 08-Jul- 04 153 PNOC-EDC Third 03- Aug-04 155 PNOC-EDC 000-169- 125-000 4,734,662. 93 000-169- 125-000 164,149,420.35 4, 734,662.93 164,149,420.35 11-18 11-20 / /

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73)

03- 000-169- Aug-04 156 PNCX::-EDC 125-000 5,078,168.29 03- 000-169- Aug-04 157 PNCX::-EDC 125-000 3,486,587.95 27- 000-169- Aug-04 158 PNCX::-EDC 125-000 164,605,793.71 03-Sep- 000-169- 04 159 PNCX::-EDC 125-000 4,757,580.49 03-Sep- 000-169- 04 160 PNCX::-EDC 125-000 3,480,670.44 02-Jul- 000-169- 04 171 PNCX::-EDC 125-000 3,479,406.55

TOTAL OR AMOUNT

GROSS RECEIPTS PER 2550-Q VAT RETURNS

Not properly su~orted _!)y ORs __ Quarte OR OR Name of OR Amount in OR Amount No TIN r Date Buyer PHP inUSD 04-0ct- 000-169- 04 161 PNCX::-EDC 125-000 3,311,705.02 04-0ct- 000-169- 04 162 PNCX::-EDC 125-000 162,945,435.08 04-0ct- 000-169- 04 163 PNCX::-EDC 125-000 3,430,540.17 03- 000-169- Nov-04 166 PNCX::-EDC 125-000 4,684,166.71 03- 000-169- Nov-04 167 PNCX::-EDC 125-000 184,013,508.73 03- 000-169- Fourth Nov-04 168 PNCX::-EDC 125-000 3,513,341.70 07-Dec- 000-169- 04 169 PNCX::-EDC 125-000 173,737,899.53 07-Dec- 000-169- 04 170 PNCX::-EDC 125-000 3,951,624.23 29-Dec- 000-169- 04 172 PNCX::-EDC 125-000 174,581,025.40 29-Dec- 000-169- 04 173 PNCX::-EDC 125-000 4,737,548.27 07-Dec- 000-169- 04 174 PNCX::-EDC 125-000 3,494,457.23 29-Dec- 000-169- 04 175 PNCX::-EDC 125-000 3,495,488.50

TOTAL OR AMOUNT

GROSS RECEIPTS PER 2550-Q VAT RETURNS

Not properly supported by ORs I 5,078,168.29 11-21 193,854,290.02 193,854,290.02 11-22 I 164,605,793.71 11-23 I 4,757,580.49 11-24 ;

194,395,444.07 194,395,444.07 11-25 194,150,885.49 194,150,885.49 11-36 925,726,245.35 944,618,618.11 18,892,372.76 Total OR USDtoPHP Exhibit Amount 3,311,705.02 11-26 162,945,435.08 11-27 192,453,303.54 192,453,303.54 11-28 4,684,166.71 11-31 184,013,508.73 11-32 197,274,136.46 197,274,136.46 11-33 173,737,899.53 11-34 3,951,624.23 II-35 174,581,025.40 11-37 4,737,548.27 II-38 195,165,436.30 195,165,436.30 11-39 196,096,904.85 196,096,904.85 11-40 1,492,952,694.11 1,523,421,116.17 30,468,422.06 I Since from the foregoing, there are input taxes not properly supported by OR's, an additional disallowance shall be computed to reduce the properly substantiated input taxes, to wit: Substantiated Claim Multiply by the Ratio of Sales: Not Properly Supported Offidal Receipts Total Gross Receipts Additional Disallowance

2ND QUARTER

2,825,016.10 219,081,173.48 1,278,777,054.28 17.13% 483,984.16 3RDQUARTER 5,643,058.72 18,892,372.76 944,618,618.11 2.00% 112,861.18

4TH QUARTER

3,518,363.81 30,468,422.06 1,523,421,116.17 2.00% 70,367.28 ('-' Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) PagelS of 70 Thus, the amount of unutilized input tax for the 2nd, 3rd, and 4th quarters of 2004, that petitioner is entitled is in the amount of Phpll,319,226.01, computed as follows: Substantiated Claim Less: Additional Disallowance Total Allowable Unutilized Input VAT ~uarter of 2004 Second Quarter 2,825,016.10 483,984.16 2,341,031.94 Third Fourth Quarter Quarter 5,643,058.72 3,518,363.81 112,861.18 70,367.28 5,530,197.54 3,447,996.53 Therefore, petitioner is entitled to the refund of the amount of Phpll,319,226.01 representing unutilized input VAT for the 2nd, 3rd, and 4th quarters of 2004.

WHEREFORE, premises considered, CIR is hereby ORDERED to REFUND or ISSUE a TAX CREDIT CERTIFICATE to CE Geothermal in the amount of Phpll,319,226.01representing unutilized input VAT for the 2nd, 3rd and 4th quarters of 2004.

I CONCUR:

LOVELLAUTISTA Associate Justice CAESA~ANOVA 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.

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73)

LOVELL Associate Justice Chairperson 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 Invoice Invoice Name of Seller TIN Invoice VAT Exhibit Date No.

Amount KK 23-Jun- 200-422-170-000 04 533 Aerophone Enterprises & Co. v 16,500.00 1,500.00 L-2Q-15 21-Apr- 156-696-258-000 04 5166 ALD Commercial v 7,020.00 638.18 L-2Q-17 21-May- Ameresco Comm'l & Indl. Co. 000-346-058-000 04 9029 Inc.

v 330,000.00 30,000.00 L-2Q-19 19-Apr- 083-150-482-190 04 1599 Areja Marketing v 10,750.00 977.27 L-2Q-21 24-May- 083-150-482-190 04 1605 Areja Marketing v 12,900.00 1,172.73 L-2Q-23 24-May- 083-150-482-190 04 1604 Areja Marketing v 18,165.00 1,651.36 L-2Q-24 24-May- 083-150-482-190 04 1603 Areja Marketing v 11,700.00 1,063.64 L-2Q-25 21-Jun- 083-150-482-190 04 1617 Areja Marketing v 324.00 29.45 L-2Q-26 05-May- 083-150-482-190 04 1610 Areja Marketing v 2,880.00 261.82 L-2Q-27 19-Apr- 083-150-482-190 04 1597 Areja Marketing v 1,190.00 108.18 L-2Q-27a 14-Apr- 000-412-606-000 04 6567 Atlas Copco (Philippines) Inc. v 65,270.70 5,933.70 L-2Q-34 19-Apr- Brodeth Marketing (Ormoc 005-355-070-000 04 3187 Branch) v 999,991.75 90,908.34 L-2Q-36 21-Apr- Canon Marketing (Philippines), 000-159-448-000 04 255848 Inc.

v 12,600.00 1,145.45 L-2Q-43 28-May- 820-100-069-983 04 598 Clarean Trading Philippines v 2,880.00 261.82 L-2Q-48 '

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73)

07-Jun- 820-100-069-983 04 604 Clarean Trading Philippines v 12-Apr- 820-100-069-983 04 577 Clarean Trading Philippines v 14-Jun- Canon Marketing (Philippines), 000-159-448-000 04 263740 Inc.

v 26-May- Canon Marketing (Philippines), 000-159-448-000 04 263600 Inc.

v 14-Jun- Canon Marketing (Philippines), 000-159-448-000 04 263741 Inc.

v 28-May- Canon Marketing (Philippines), 000-159-448-000 04 263640 Inc.

v I 05-Apr- Canon Marketing (Philippines), 000-159-448-000 04 255762 Inc.

v 1 15-Apr- 820-100-069-983 04 581 Clarean Trading Philippines v 1 21-Apr- 820-100-069-983 04 584 Clarean Trading Philippines v 11-May- 820-100-069-983 04 592 Clarean Trading Philippines v 13-May- 820-100-069-983 04 505 Clarean Trading Philippines v 24-May- 820-100-069-983 04 589 Clarean Trading Philippines v 30-Jun- Coca-Cola Bottlers Philippines, 000-112-104-101 04 10126 Inc.

v 03-May- 901-116-379-000 04 1760 Cedilla's Auto Parts Center v 29-May- 901-116-379-000 04 2107 Cedilla's Auto Parts Center v 01-Apr- Cedilla's Petron Super Service 089-104-743-443 04 740531 Station v 01-Apr- Cedilla's Petron Super Service 089-104-743-443 04 739905 Station v 02-Apr- Cedilla's Petron Super Service 089-104-743-443 04 740765 Station v 01-Apr- Cedilla's Petron Super Service 089-104-743-443 04 739910 Station v 02-Apr- Cedilla's Petron Super Service 089-104-743-443 04 739972 Station v 02-Apr- Cedilla's Petron Super Service 089-104-743-443 04 740853 Station v 04-Apr- Cedilla's Petron Super Service 089-104-743-443 04 740944 Station v 04-Apr- Cedilla's Petron Super Service 089-104-743-443 04 741384 Station v 04-Apr- Cedilla's Petron Super Service 089-104-743-443 04 740648 Station v 05-Apr- Cedilla's Petron Super Service 089-104-743-443 04 741477 Station v 06-Apr- Cedilla's Petron Super Service 089-104-743-443 04 741175 Station v 06-Apr- Cedilla's Petron Super Service 089-104-743-443 04 741577 Station v 06-Apr- Cedilla's Petron Super Service 089-104-743-443 04 741546 Station v 06-Apr- Cedilla's Petron Super Service 089-104-743-443 04 742525 Station v 06-Apr- Cedilla's Petron Super Service 089-104-743-443 04 741493 Station v 07-Apr- Cedilla's Petron Super Service 089-104-743-443 04 741627 Station v 07-Apr- Cedilla's Petron Super Service 089-104-743-443 04 741679 Station v 07-Apr- Cedilla's Petron Super Service 089-104-743-443 04 742713 Station v 07-Apr- Cedilla's Petron Super Service 089-104-7 43-443 04 742557 Station v 07-Apr- Cedilla's Petron Super Service 089-104-743-443 04 741625 Station v 08-Apr- Cedilla's Petron Super Service 089-104-743-443 04 741685 Station v 09-Apr- Cedilla's Petron Super Service 089-104-743-443 04 742640 Station v 2,880.00 261.82 L-2Q-49 2,880.00 261.82 L-2Q-49a 10,250.00 931.82 L-2Q-54 10,100.00 918.18 L-2Q-58 26,000.00 2,363.64 L-2Q-60 55,000.00 5,000.00 L-2Q-61 2,700.00 245.45 L-2Q-63 16,200.00 1,472.73 L-2Q-122 1,925.00 175.00 L-2Q-123 I I 2,880.00 261.82 L-2Q-125 2,695.00 245.00 L-2Q-126 2,695.00 245.00 L-2Q-127 159,210.00 14,473.64 L-2Q-129 1,867.00 169.73 L-2Q-131 2,450.00 222.73 L-2Q-134 970.40 88.22 L-2Q-146 643.09 58.46 L-2Q-146 505.26 45.93 L-2Q-146 411.68 37.43 L-2Q-146 880.22 80.02 L-2Q-147 456.02 41.46 L-2Q-147 813.62 73.97 L-2Q-147 600.00 54.55 L-2Q-147 813.34 73.94 L-2Q-148 1,224.12 111.28 L-2Q-148 790.92 71.90 L-2Q-148 819.13 74.47 L-2Q-148 1,084.85 98.62 L-2Q-149 515.93 46.90 L-2Q-149 600.00 54.55 L-2Q-149 965.67 87.79 L-2Q-149 1,057.99 96.18 L-2Q-150 580.27 52.75 L-2Q-150 968.97 88.09 L-2Q-150 814.95 74.09 L-2Q-150 881.20 80.11 L-2Q-151 _!69.04_ --~ 69.91

L-2Q-151 /'V

\ Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73) Page 21 o£70 08-Apr- Codilla's Petron Super Service 089-104-743-443 04 727048 Station v 10-Apr- Codilla's Petron Super Service 089-104-7 43-443 04 741736 Station v 10-Apr- Codilla's Petron Super Service 089-104-7 43-443 04 741734 Station v 10-Apr- Codilla's Petron Super Service 089-104-743-443 04 741751 Station v 11-Apr- Codilla's Petron Super Service 089-104-7 43-443 04 741785 Station v 11-Apr- Codilla's Petron Super Service 089-104-743-443 04 741793 Station v 13-Apr- Codilla's Petron Super Service 089-104-7 43-443 04 742048 Station v 14-Apr- Codilla's Petron Super Service 089-104-743-443 04 742106 Station v 14-Apr- Codilla's Petron Super Service 089-104-7 43-443 04 727349 Station v 14-Apr- Codilla's Petron Super Service 089-104-743-443 04 743375 Station v 14-Apr- Codilla's Petron Super Service 089-104-7 43-443 04 742152 Station v 14-Apr- Codilla's Petron Super Service 089-104-7 43-443 04 727052 Station v 19-Apr- Codilla's Petron Super Service 089-104-743-443 04 743489 Station v 15-Apr- Codilla's Petron Super Service 089-104-743-443 04 742162 Station v 16-May- Codilla's Petron Super Service 089-104-7 43-443 04 746240 Station v 17-May- Codilla's Petron Super Service 089-104-743-443 04 758997 Station v 17-May- Codilla's Petron Super Service 089-104-7 43-443 04 1496 Station v 17-May- Codilla's Petron Super Service 089-104-743-443 04 1782 Station v 18-May- Codilla's Petron Super Service 089-104-7 43-443 04 1739 Station v 18-May- Codilla's Petron Super Service 089-104-7 43-443 04 132 Station v 19-May- Codilla's Petron Super Service 089-104-7 43-443 04 3029 Station v 20-May- Codilla's Petron Super Service 089-104-743-443 04 3064 Station v 20-May- Codilla's Petron Super Service 089-104-7 43-443 04 311 Station v 20-May- Codilla's Petron Super Service 089-104-7 43-443 04 3062 Station v 20-May- Codilla's Petron Super Service 089-104-743-443 04 336 Station v 20-May- Codilla's Petron Super Service 089-104-743-443 04 750372 Station v 21-May- Codilla's Petron Super Service 089-104-7 43-443 04 3502 Station v 20-May- Codilla's Petron Super Service 089-104-743-443 04 32'\ Station v 20-May- Codilla's Petron Super Service 089-104-7 43-443 04 750370 Station v 20-May- Codilla's Petron Super Service 089-104-743-443 04 288 Station v 22-May- Codilla's Petron Super Service 089-104-743-443 04 522 Station v 22-May- Codilla's Petron Super Service 089-104-743-443 04 525 Station v 21-May- Codilla's Petron Super Service 089-104-7 43-443 04 3245 Station v 21-May- Codilla's Petron Super Service 089-104-743-443 04 496 Station v 24-May- Codilla's Petron Super Service 089-104-7 43-443 04 622 Station v 24-May- Codilla's Petron Super Service 089-104-743-443 04 1947 Station v 23-May- Codilla's Petron Super Service 089-104-7 43-443 L__04- 3138 Station v - - 3,950.00 359.09 L-2Q-151 621.35 56.49 L-2Q-151 600.00 54.55 L-2Q-152 500.00 45.45 L-2Q-152 500.00 45.45 L-2Q-152 685.43 62.31 L-2Q-152 444.70 40.43 L-2Q-153 437.28 39.75 L-2Q-153 537.00 48.82 L-2Q-153 1,138.00 103.45 L-2Q-153 1,036.32 94.21 L-2Q-154 740.00 67.27 L-2Q-154 898.39 81.67 L-2Q-154 600.00 54.55 L-2Q-154 300.00 27.27 L-2Q-156 322.00 29.27 L-2Q-156 1,152.35 104.76 L-2Q-156 504.00 45.82 L-2Q-156 j I 651.92 59.27 L-2Q-157 1,016.14 92.38 L-2Q-157 593.51 53.96 L-2Q-157 1,020.78 92.80 L-2Q-157 1,097.61 99.78 L-2Q-158 809.90 73.63 L-2Q-158 971.31 88.30 L-2Q-158 474.00 43.09 L-2Q-158 598.31 54.39 L-2Q-159 1,122.73 102.07 L-2Q-159 160.00 14.55 L-2Q-159 1,282.46 116.59 L-2Q-159 840.04 76.37 L-2Q-160 730.42 66.40 L-2Q-160 390.40 35.49 L-2Q-160 752.42 68.40 L-2Q-160 633.03 57.55 L-2Q-161 406.50 36.95 L-2Q-161 ----- 1,085.75- __ 98.7_Q_ L_1-2Q-161 /

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73)

22-May- Codilla's Petron Super Service 089-104-743-443 04 403 Station v 24-May- Codilla's Petron Super Service 089-104-743-443 04 661 Station v 24-May- Codilla's Petron Super Service 089-104-7 43-443 04 3356 Station v 25-May- Codilla's Petron Super Service 089-104-7 43-443 04 682 Station v 25-May- Codilla's Petron Super Service 089-104-743-443 04 730 Station v 26-May- Codilla's Petron Super Service 089-104-7 43-443 04 842 Station v 26-May- Codilla's Petron Super Service 089-104-743-443 04 3833 Station v 26-May- Codilla's Petron Super Service 089-104-7 43-443 04 805 Station v 25-May- Codilla's Petron Super Service 089-104-743-443 04 727 Station v 27-May- Codilla's Petron Super Service 089-104-7 43-443 04 751381 Station v 27-May- Codilla's Petron Super Service 089-104-743-443 04 909 Station v 27-May- Codilla's Petron Super Service 089-104-7 43-443 04 3797 Station v 27-May- Codilla's Petron Super Service 089-104-7 43-443 04 879 Station v 29-May- Codilla's Petron Super Service 089-104-743-443 04 2044 Station v 28-May- Codilla's Petron Super Service 089-104-743-443 04 993 Station v 28-May- Codilla's Petron Super Service 089-104-7 43-443 04 947 Station v 28-May- Codilla's Petron Super Service 089-104-743-443 04 2023 Station v 31-May- Codilla's Petron Super Service 089-104-743-443 04 2233 Station v 29-May- Codilla's Petron Super Service 089-104-7 43-443 04 2096 Station v 29-May- Codilla's Petron Super Service 089-104-743-443 04 3435 Station v 29-May- Codilla's Petron Super Service 089-104-7 43-443 04 2043 Station v 28-May- Codilla's Petron Super Service 089-104-743-443 04 3996 Station v 01-Jun- Codilla's Petron Super Service 089-104-7 43-443 04 2234 Station v 02-Jun- Codilla's Petron Super Service 089-104-7 43-443 04 751471 Station v 02-Jun- Codilla's Petron Super Service 089-104-7 43-443 04 2398 Station v 02-Jun- Codilla's Petron Super Service 089-104-743-443 04 4401 Station v 03-Jun- Codilla's Petron Super Service 089-104-743-443 04 2506 Station v 04-Jun- Codilla's Petron Super Service 089-104-7 43-443 04 4853 Station v 02-Jun- Codilla's Petron Super Service 089-104-743-443 04 2406 Station v 02-Jun- Codilla's Petron Super Service 089-104-743-443 04 4412 Station v 04-Jun- Codilla's Petron Super Service 089-104-7 43-443 04 2602 Station v 04-Jun- Codilla's Petron Super Service 089-104-743-443 04 2573 Station v 04-Jun- Codilla's Petron Super Service 089-104-7 43-443 04 4627 Station v 05-Jun- Codilla's Petron Super Service 089-104-7 43-443 04 4896 Station v 05-Jun- Codilla's Petron Super Service 089-104-743-443 04 2673 Station v 05-Jun- Codilla's Petron Super Service 089-104-743-443 04 2686 Station v 06-Jun- Codilla's Petron Super Service 089-104-743-443 04 2707 Station v 868.64 78.97 L-2Q-161 818.10 74.37 L-2Q-162 709.12 64.47 L-2Q-162 762.02 69.27 L-2Q-162 I 764.09 69.46 L-2Q-162 I 390.40 35.49 L-2Q-163 1,152.66 104.79 L-2Q-163 997.78 90.71 L-2Q-163 901.59 81.96 L-2Q-163 I 112.00 10.18 L-2Q-164 2,377.63 216.15 L-2Q-164 I 447.63 40.69 L-2Q-164 657.04 59.73 L-2Q-164 676.78 61.53 L-2Q-165 1,148.81 104.44 L-2Q-165 659.03 59.91 L-2Q-165 1,077.45 97.95 L-2Q-165 649.66 59.06 L-2Q-166 611.52 55.59 L-2Q-166 673.44 61.22 L-2Q-166 578.87 52.62 L-2Q-166 1,094.63 99.51 L-2Q-167 780.94 70.99 L-2Q-169 161.00 14.64 L-2Q-169 1,008.36 91.67 L-2Q-169 446.70 40.61 L-2Q-169 861.26 78.30 L-2Q-170 668.42 60.77 L-2Q-170 785.74 71.43 L-2Q-170 750.21 68.20 L-2Q-170 933.37 84.85 L-2Q-171 1,197.65 108.88 L-2Q-171 414.41 37.67 L-2Q-171 615.97 56.00 L-2Q-171 949.32 86.30 L-2Q-172 850.17 77.29 L-2Q-172 390.16 35.47 L-2Q-172 v ,/

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73)

06-Jun- Codilla's Petron Super Service 089-104-743-443 04 5114 Station v 07-Jun- Codilla's Petron Super Service 089-104-7 43-443 04 2708 Station v 08-Jun- Codilla's Petron Super Service 089-104-743-443 04 2882 Station v 08-Jun- Codilla's Petron Super Service 089-104-7 43-443 04 2914 Station v 09-Jun- Codilla's Petron Super Service 089-104-743-443 04 2971 Station v 09-Jun- Codilla's Petron Super Service 089-104-7 43-443 04 2968 Station v 09-Jun- Codilla's Petron Super Service 089-104-743-443 04 2924 Station v 11-Jun- Codilla's Petron Super Service 089-104-743-443 04 6174 Station v 10-Jun- Codilla's Petron Super Service 089-104-743-443 04 6053 Station v 11-Jun- Codilla's Petron Super Service 089-104-743-443 04 6154 Station v 11-Jun- Codilla's Petron Super Service 089-104-743-443 04 6151 Station v 12-Jun- Codilla's Petron Super Service 089-104-743-443 04 6213 Station v 12-Jun- Codilla's Petron Super Service 089-104-743-443 04 6217 Station v 12-Jun- Codilla's Petron Super Service 089-104-743-443 04 6247 Station v 12-Jun- Codilla's Petron Super Service 089-104-7 43-443 04 750894 Station v 13-Jun- Codilla's Petron Super Service 089-104-743-443 04 5682 Station v 14-Jun- Codilla's Petron Super Service 089-104-7 43-443 04 6398 Station v 14-Jun- Codilla's Petron Super Service 089-104-743-443 04 5745 Station v 14-Jun- Codilla's Petron Super Service 089-104-7 43-443 04 6352 Station v 15-Jun- Codilla's Petron Super Service 089-104-7 43-443 04 6457 Station v 15-Jun- Codilla's Petron Super Service 089-104-743-443 04 6409 Station v 24-May- 000-067-683-000 04 7276 Degalen Corporation v 01-Jun- 200-310-243-000 04 27 Diacorrun Enterprises v 05-Apr- 890-004-305-869 04 33656 EBR Marketing Corporation v 06-May- 890-004-305-869 04 1712 EBR Marketing Corporation v 06-May- 890-004-305-869 04 1668 EBR Marketing Col}'_oration v 30-Apr- 890-004-305-869 04 321 EBR Marketing Corporation v 30-Apr- 890-004-305-869 04 320 EBR Marketing Corporation v 30-Apr- 890-004-305-869 04 322 EBR Marketing Corporation v 02-Jun- 890-004-305-869 04 36789 EBR Marketing Corporation v 03-Jun- 890-004-305-869 04 36804 EBR Marketing Corporation v 22-May- 890-004-305-869 04 36655 EBR Marketing Cof£oration v 10-Jun- 890-004-305-869 04 36862 EBR Marketing Corporation v 12-Apr- 005-459-810-003 04 9026 El Burgos Real Auto Supply v 09-Jun- 206-043-243-000 04 174 Elros Trading v 15-Apr- 04 2851 Elson's Convenience Store 917-641-080 v 15-Apr- 04 2837 Elson's Convenience Store 917-641-080 v 814.18 74.02 L-2Q-172 780.00 70.91 L-2Q-173 878.08 79.83 L-2Q-173 I 815.11 74.10 L-2Q-173 715.48 65.04 L-2Q-173 i 1,065.82 96.89 L-2Q-174 942.71 85.70 L-2Q-174 461.41 41.95 L-2Q-174 I 918.12 83.47 L-2Q-174 1,016.59 92.42 L-2Q-175 999.97 90.91 L-2Q-175 1,060.96 96.45 L-2Q-175 937.07 85.19 L-2Q-175 1,086.16 98.74 L-2Q-176 204.75 18.61 L-2Q-176 580.74 52.79 L-2Q-176 1,130.29 102.75 L-2Q-176 850.02 77.27 L-2Q-177 2,630.63 239.15 L-2Q-177 955.70 86.88 L-2Q-177 770.51 70.05 L-2Q-177 60,000.00 5,454.55 L-2Q-199 92,826.25 8,438.75 L-2Q-208 11,750.00 1,068.18 L-2Q-212 1,325.00 120.45 L-2Q-215 1,450.00 131.82 L-2Q-215 1,270.00 115.45 L-2Q-216 1,036.00 94.18 L-2Q-217 158.85 14.44 L-2Q-218 2,200.00 200.00 L-2Q-220 3,300.00 300.00 L-2Q-221 9,900.00 900.00 L-2Q-222 15,200.00 1,381.82 L-2Q-224 3,800.00 345.45 L-2Q-228 343,168.00 31,197.09 L-2Q-230 4,017.50 365.23 L-2Q-232 3,442.00 312.91

L-2Q-23: ~

. '

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73)

12-May- 04 3913 Elson's Convenience Store 917-641-080 v 12-May- 04 3915 Elson's Convenience Store 917-641-080 v 28-Apr- 04 2873 Elson's Convenience Store 917-641-080 v 01-Jun- 04 4032 Elson's Convenience Store 917-641-080 v 11-Jun- 04 4055 Elson's Convenience Store 917-641-080 v 10-Jun- 04 4057 Elson's Convenience Store 917-641-080 v 17-Jun- 04 4083 Elson's Convenience Store 917-641-080 v 15-Jun- 04 4076 Elson's Convenience Store 917-641-080 v 11-Jun- Elson's -The Household 04 4703 Specialist Center 917-641-080 v 01-Apr- 100-099-108-001 04 4804 Fastline Trading & Services v 06-May- 100-099-108-001 04 4813 Fastline Trading & Services v 06-May- 100-099-108-001 04 4814 Fastline Trading & Services v 06-May- 100-099-108-001 04 4816 Fastline Trading & Services v 06-May- 100-099-108-001 04 4817 Fastline Trading & Services v 11-May- 000-070-981-000 04 50487 Gaisano Ormoc v 15-Apr- 000-070-981-000 04 51428 Gaisano Ormoc v 31-May- 000-070-981-000 04 51456 Gaisano Ormoc v 11-May- 000-070-981-000 04 50485 Gaisano Ormoc v 27-Apr- 000-070-981-000 04 50460 Gaisano Ormoc v 22-Apr- 000-070-981-000 04 51450 Gaisano Ormoc v 04-Jun- 000-070-981-000 04 51812 Gaisano Ormoc v 04-Jun- 000-070-981-000 04 51809 Gaisano Ormoc v 13-May- 000-070-981-000 04 50486 Gaisano Ormoc v 27-Apr- 000-070-981-000 04 50461 Gaisano Ormoc v 22-Apr- 000-070-981-000 04 50451 Gaisano Ormoc v 21-Jun- 000-070-981-000 04 51847 Gaisano Ormoc v 14-Apr- Genesis Industrial Sales & 082-108-152-215 04 230 Services v 28-Apr- Global Commercial Trading 000-119-887-000 04 1045 COI]J.

v 14-Apr- Global Commercial Trading 000-119-887-000 04 975 COI]J.

v 14-Apr- Global Commercial Trading 000-119-887-000 04 976 Corp.

v 25-May- Global Commercial Trading 000-119-887-000 04 1165 Corp.

v 08-May- 202-455-209-000 04 39065 Glorious Auto Supply v 26-May- HI'S Software & 005-104-887-000 04 4103 Communication Corporation v 07-Jun- 107-526-065-000 04 21 Infiniteaccess Electrosystems v 28-Apr- 002-245-557-000 04 7823 Islands Souvenirs Incorporated v 28-Apr- 002-245-557-000 04 7824 Islands Souvenirs Incorporated v 01-Jun- 050-000-125-061 04 1251 Isometric Industrial Corporation v 3,637.00 330.64 L-2Q-235 15,060.00 1,369.09 L-2Q-237 1,296.00 117.82 L-2Q-239 3,000.00 272.73 L-2Q-241 1,298.50 118.05 L-2Q-243 371.00 33.73 L-2Q-244 269.45 24.50 L-2Q-246 491.35 44.67 L-2Q-247 2,400.00 218.18 L-2Q-248 1,490.00 135.45 L-2Q-250 1,687.50 153.41 L-2Q-252 840.00 76.36 L-2Q-253 2,341.50 212.86 L-2Q-254 5,997.75 545.25 L-2Q-256 576.00 52.36 L-2Q-292 10,072.50 915.68 L-2Q-292 6,795.75 617.80 L-2Q-294 336.00 30.55 L-2Q-296 5,544.00 504.00 L-2Q-296 1 1,680.00 152.73 L-2Q-297 1,860.00 169.09 L-2Q-297 ' 3,068.75 278.98 L-2Q-298 3,180.00 289.09 L-2Q-298 3,180.00 289.09 L-2Q-299 5,192.50 472.05 L-2Q-299 500.00 45.45 L-2Q-300 6,260.00 569.09 L-2Q-302 71,680.39 6,516.40 L-2Q-312 243,303.00 22,118.45 L-2Q-314 269,309.70 24,482.70 L-2Q-316 524,302.68 47,663.88 L-2Q-318 2,860.00 260.00 L-2Q-323 77,040.00 7,003.64 L-2Q-339 141,075.00 12,825.00 L-2Q-341 6,688.00 608.00 L-2Q-351 6,479.00 589.00 L-2Q-353 339,839.50 30,894.50

L-2Q-355 ~

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73)

16-Apr- 005-104-972-000 04 26766 Isuzu Mandaue v 16-Apr- 005-104-972-000 04 26767 Isuzu Mandaue v 05-Apr- Libsales Industrial Parts & Gen. 180-812-231-000 04 1308 Merchandising v 05-Apr- Libsales Industrial Parts & Gen. 180-812-231-000 04 606 Merchandising v 26-Apr- Libsales Industrial Parts & Gen. 180-812-231-000 04 1315 Merchandisin_g v 26-Apr- Libsales Industrial Parts & Gen. 180-812-231-000 04 1313 Merchandising v 26-Apr- Libsales Industrial Parts & Gen. 180-812-231-000 04 1314 Merchandising v 01-Jun- Libsales Industrial Parts & Gen. 180-812-231-000 04 1353 Merchandising v 05-May- 04 2030 Luz Pharmacy 005-355-070 v 18-Jun- 04 2037 Luz Pharmacy 005-355-070 v 17-May- 04 45096 Meg_a Six Coi}J_oration 005-759-260 v 01-Apr- 000-388-47 4-004 04 402941 Mercury Dr~ Corporation v 05-Apr- 000-388-47 4-004 04 404439 Mercury Drug Corporation v 05-Apr- 000-388-47 4-004 04 404440 Mercury Drug Corporation v 12-Apr- 000-388-47 4-004 04 404729 Mercury Drug Corporation v 13-Apr- 000-388-47 4-004 04 404765 Mercury Drug Corporation v 16-Apr- 000-388-47 4-004 04 404894 Merc~ry Drug_ Coi}J_oration v 11-May- 000-388-47 4-004 04 400250 Mercury Drug Corporation v 19-Apr- 000-388-47 4-004 04 400881 Mercury Drug Corporation v 13-May- 000-388-47 4-004 04 401070 Mercury Drug Corporation v 24-Apr- 000-388-47 4-004 04 400931 Mercury Drug Corporation v 16-May- 000-388-47 4-004 04 401083 Mercury Drug Corporation v 14-May- 000-388-47 4-004 04 401075 Merc1.1_ry Drug_ Coi}J_oration v 07-May- Mitsubishi Motors Cebu Corp. - 000-067-151-003 04 1251 Tacloban Branch v 24-Jun- Mitsubishi Motors Cebu Corp. - 000-067-151-003 04 1312 Tacloban Branch v 07-May- Mitsubishi Motors Cebu Corp. - 000-067-151-003 04 1252 Tacloban Branch v 12-Apr- PS20002 000-385-447-002 04 1434 Monark Equipment Corp. v 12-May- 123-826-366-000 04 2124 MZJT Marketing v 17-May- 123-826-366-000 04 2127 MZJT Marketing v 17-Jun- 123-826-366-000 04 2181 MZJT Marketing v 17-Apr- Ng Khai Development 002-242-266-000 04 24894 Corporation v 16-Apr- Ng Khai Development 002-242-266-000 04 24877 Corporation v 03-May- Ng Khai Development 002-242-266-000 04 25077 Corporation v 20-Apr- Ng Khai Development 002-242-266-000 04 24915 Corporation v 24-Apr- Ng Khai Development 002-242-266-000 04 24971 Corporation v 18-Jun- Ng Khai Development 002-242-266-000 04 25688 Corporation v 04-Jun- North Atlantic Steel Hardware 906-931-243-000 04 296729 and Electrical Supply v 10,759.50 978.14 L-2Q-357 57,361.00 5,214.64 L-2Q-358 206,245.00 18,749.55 L-2Q-387 9,307.50 846.14 L-2Q-389 13,200.00 1,200.00 L-2Q-391 98,363.00 8,942.09 L-2Q-392 123,975.00 11,270.45 L-2Q-394 412,238.36 37,476.21 L-2Q-396 7,456.00 677.82 L-2Q-398 19,800.00 1,800.00 L-2Q-400 1,870.00 170.00 L-2Q-404 1,140.00 103.64 L-2Q-405 375.00 34.09 L-2Q-406 712.50 64.77 L-2Q-406 1,212.50 110.23 L-2Q-407 1,140.00 103.64 L-2Q-408 I 1,212.50 110.23 L-2Q-409 I 10,904.16 991.29 L-2Q-410 i I 618.75 56.25 L-2Q-415 2,052.50 186.59 L-2Q-416 I 1,290.00 117.27 L-2Q-416 !

660.00 60.00 L-2Q-418 6,117.00 556.09 L-2Q-419 17,149.28 1,559.03 L-2Q-423 5,542.45 503.86 L-2Q-425 134,713.58 12,246.69 L-2Q-426 12,780.00 1,161.82 L-2Q-429 20,163.50 1,833.05 L-2Q-431 2,775.00 252.27 L-2Q-433 750.00 68.18 L-2Q-435 36,951.00 3,359.18 L-2Q-438 15,620.00 1,420.00 L-2Q-439 433,980.00 39,452.73 L-2Q-441 3,810.00 346.36 L-2Q-442 20,750.00 1,886.36 L-2Q-443 15,725.00 1,429.55 L-2Q-445 1,140.00 _103.6!_ ___1:_2Q-446 r/'

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73)

08-May- North Atlantic Steel Hardware 906-931-243-000 04 38566 and Electrical Supply v 22-Apr- 660-101-719-592 04 45739 Ormoc Alemars Marketing v 26-Apr- 660-101-719-592 04 45753 Ormoc Alemars Marketing v 04-May- 660-101-719-592 04 44130 Ormoc Alemars Marketing v 08-May- 04 880 Penshoppe 000-068-427 v 14-Apr- Philippine Spring Water 000-063-916-000 04 258968 Resources, Inc.

v 14-Apr- Philippine Spring Water 000-063-916-000 04 258970 Resources, Inc.

v 26-May- Philippine Spring Water 000-063-916-000 04 260018 Resources, Inc.

v 20-Apr- Rich world Electrical & Sales 001-228-285-000 04 16959 Co., Ltd.

v 18-Jun- Richworld Electrical & Sales 001-228-285-000 04 17348 Co., Ltd.

v 24-Jun- Richworld Electrical & Sales 001-228-285-000 04 17366 Co., Ltd.

v 02-Apr- 04 89245 Serv-well Drug 101-719-391 v 13-Apr- 04 89356 Serv-well Drug 101-719-391 v 21-Apr- 04 89396 Serv-well Drug 101-719-391 v 01-May- 04 89521 Serv-well Drug 101-719-391 v 03-May- 04 89458 Serv-well Drug 101-719-391 v 06-May- 04 89548 Serv-well Drug 101-719-391 v 14-May- 04 89593 Serv-well Drug 101-719-391 v 11-May- 04 89620 Serv-well Drug 101-719-391 v 24-May- 04 89707 Serv-well Drug 101-719-391 v 17-May- 04 89636 Serv-well Drug 101-719-391 v 11-Jun- 04 80257 Serv-well Drug 101-719-391 v 20-May- 04 80242 Serv-well Dru_g_ 101-719-391 v 07-May- 04 80233 Serv-well Drug 101-719-391 v 24-Jun- 000-070-7 44-000 04 123990 Simon Enterprises, Inc. v 20-May- ORMOO Southern Industrial Gases 002-396-529-000 04 0485 Phils., Inc.

v 14-May- 000-272-335-000 04 9621 Tacloban Gleen Marketing, Inc. v 06-Apr- 000-272-335-000 04 6731 Tacloban Gleen Marketing, Inc. v 23-Jun- 033-881-787-000 04 143873 Treasure Packaging Corporation v 29-Apr- 04 24559 UN Hardware & Auto Supply 101-720-127 v 01-Apr- 04 102409 Uni-real Trading Corporation 004-305-254 v 01-Apr- 04 102406 Uni-real Trading Corporation 004-305-254 v 05-Apr- 04 102360 Uni-real Trading Corporation 004-305-254 v 01-Apr- 04 102405 Uni-real Trading Corporation 004-305-254 v 01-Apr- 04 102408 Uni-real Trading Corporation 004-305-254 v 13-Apr- 04 102363 Uni-real Trading Corporation 004-305-254 v 13-Apr- 04 102377 Uni-real Trading Corporation 004-305-254 v 5,598.00 508.91 L-2Q-449 5,000.00 454.55 L-2Q-457 2,500.00 227.27 L-2Q-459 5,390.00 490.00 L-2Q-461 L-2Q- 1,194.00 108.55 496a 12,000.00 1,090.91 L-2Q-500 7,500.00 681.82 L-2Q-500 12,000.00 1,090.91 L-2Q-502 21,600.00 1,963.64 L-2Q-526 7,500.00 681.82 L-2Q-528 195,210.00 17,746.36 L-2Q-530 2,162.00 196.55 L-2Q-568 513.60 46.69 L-2Q-568 327.40 29.76 L-2Q-569 875.60 79.60 L-2Q-569 996.60 90.60 L-2Q-570 400.80 36.44 L-2Q-570 232.00 21.09 L-2Q-571 600.60 54.60 L-2Q-571 696.00 63.27 L-2Q-572 1,212.96 110.27 L-2Q-572 3,885.00 353.18 L-2Q-573 7,166.55 651.50 L-2Q-573 14,047.60 1,277.05 L-2Q-574 61,416.00 5,583.27 L-2Q-576 6,720.00 610.91 L-2Q-580 2,200.00 200.00 L-2Q-588 2,800.00 254.55 L-2Q-590 18,225.00 1,656.82 L-2Q-598 805.00 73.18 L-2Q-609 2,415.00 219.55 L-2Q-612 2,617.00 237.91 L-2Q-613 6,371.75 579.25 L-2Q-616 2,527.00 229.73 L-2Q-618 2,705.00 245.91 L-2Q-619 50,300.00 4,572.73 L-2Q-622 12,333.50 1,121.23 L-2Q-623 y ..

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73)

22-Apr- 04 102472 Uni-real Trading Corporation 004-305-254 v 14-Apr- 04 102436 Uni-real Trading Corporation 004-305-254 v 14-Apr- 04 102435 Uni-real Trading Corporation 004-305-254 v 08-May- 04 107512 Uni-real Trading Corporation 004-305-254 v 08-May- 04 107511 Uni-real Trading Corporation 004-305-254 v 21-Apr- 04 102767 Uni-real Trading C~oration 004-305-254 v 18-May- 04 107514 Uni-real Trading Corporation 004-305-254 v 18-May- 04 107513 Uni-real Trading Corporation 004-305-254 v 20-May- 04 107521 Uni-real Trading Corporation 004-305-254 v 29-Apr- 04 107250 Uni-real Trading Corporation 004-305-254 v 20-May- 04 107519 Uni-real Trading Corporation 004-305-254 v 12-May- 04 107517 Uni-real Trading Corporation 004-305-254 v 12-May- 04 107516 Uni-real Trading Corporation 004-305-254 v 12-May- 04 107515 Uni-real Trading Col}J_oration 004-305-254 v 28-May- 04 107522 Uni-real Trading Corporation 004-305-254 v 27-May- 04 107523 Uni-real Trading Corporation 004-305-254 v 31-May- 04 107524 Uni-real Trading Corporation 004-305-254 v 09-May- 04 107525 Uni-real Trading Corporation 004-305-254 v 21-May- 04 107526 Uni-real Trading Corporation 004-305-254 v 22-May- 04 107527 Uni-real Tradin_g ColJloration 004-305-254 v 21-May- 04 107528 Uni-real Trading Corporation 004-305-254 v 31-May- 04 107529 Uni-real Trading Corporation 004-305-254 v 06-May- 000-062-769-000 04 12806 Up-Town Industrial Sales, Inc. v 22-May- 000-062-769-000 04 13785 Up-Town Industrial Sales, Inc. v 28-May- 000-062-769-000 04 14171 Up-Town Industrial Sales, Inc. v 18-May- 04 1 Vizads Boutig_ue and Gift ShoE_ 137-825-086 v 03-Apr- Williams Commercial Company 003-741-488-000 04 94806 Incorporated v 03-Apr- Williams Commercial Company 003-741-488-000 04 94805 Incorporated v 02-Apr- Williams Commercial Company 003-741-488-000 04 94784 Incorporated v 19-Apr- Williams Commercial Company 003-741-488-000 04 94993 Incorporated v 19-Apr- Williams Commercial Company 003-741-488-000 04 94992 Incorporated v 20-Apr- Williams Commercial Company 003-741-488-000 04 95074 Incorporated v 19-Apr- Williams Commercial Company 003-741-488-000 04 94994 Incorporated v 20-Apr- Williams Commercial Company 003-741-488-000 04 95071 Incorporated v 19-Apr- 04 41 Yon Yap Electrical Enterprises 180-495-068 v 07-May- 915-377-652-001 04 239 Oracle Manufacturing v 14-May- Perkin-Elmer Instruments 004-987-592-000 04 2234 (Philippines) Corporation v 3,625.00 329.55 L-2Q-625 875.00 79.55 L-2Q-626 2,375.00 215.91 L-2Q-627 41,974.00 3,815.82 L-2Q-629 63,262.50 5,751.14 L-2Q-630 2,544.00 231.27 L-2Q-631 7,131.50 648.32 L-2Q-633 6,375.00 579.55 L-2Q-634 2,230.00 202.73 L-2Q-635 2,650.00 240.91 L-2Q-636 2,450.00 222.73 L-2Q-637 1,387.75 126.16 L-2Q-638 2,950.00 268.18 L-2Q-640 2,950.00 268.18 L-2Q-641 30,833.00 2,803.00 L-2Q-644 3,280.00 298.18 L-2Q-646 2,525.00 229.55 L-2Q-647 2,500.00 227.27 L-2Q-648 850.00 77.27 L-2Q-649 1,742.00 158.36 L-2Q-650 1,515.00 137.73 L-2Q-651 15,600.00 1,418.18 L-2Q-653 j 73,022.40 6,638.40 L-2Q-655 15,671.94 1,424.72 L-2Q-657 24,500.00 2,227.27 L-2Q-659 9,200.00 836.36 L-2Q-662 1,600.00 145.45 L-2Q-672 2,616.00 237.82 L-2Q-673 4,300.00 390.91 L-2Q-674 3,950.00 359.09 L-2Q-676 3,105.00 282.27 L-2Q-677 14,527.00 1,320.64 L-2Q-678 13,262.00 1,205.64 L-2Q-679 5,250.00 477.27 L-2Q-681 1,200.00 109.09 L-2Q-683 15,750.00 1,431.82 L-2Q-700 301,620.()0 _27,420.0Q_ __!.-2Q-70: ( Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 28 o£70 20-Apr- Center for Leadership and 004-617-352-000 04 6222 Change, Inc.

v 04-May- 000-247-463-000 04 18938 FH Commercial, Inc.

v Total Domestic Purchases of Goods for the 2nd Quarter of 2004 ii Invoice Invoice Name of Seller TIN Date No.

01-Jul- 156-696-258-000 04 5867 ALD Commercial v 01-Jul- 156-696-258-000 04 5868 ALD Commercial v 21-Jul- 156-696-258-000 04 6162 ALD Commercial v 21-Jul- 156-696-258-000 04 6159 ALD Commercial v 21-Jul- 156-696-258-000 04 6160 ALD Commercial v 02- 200-422-170-000 Aug-04 710 Aerophone Enterprises & Co. v 04- 200-422-170-000 Aug-04 712 Aerophone Enterprises & Co. v 15-Sep- 138-414-756-000 04 20484 AJL Surplus & Auto Supj)ly v 09- American Packing Industries 000-409-984-001 Aug-04 03-00143 (Phils.) Corp.

v 16-Sep- American Packing Industries 000-409-984-001 04 03-00168 (Phils.) Corp.

v 09- American Packing Industries 000-409-984-001 Aug-04 03-00145 (Phils.) Corp:

v 13-Jul- 083-150-482-190 04 1623 Areja Marketing v 14-Jul- 083-150-482-190 04 1620 Areja Marketing v 15- 083-150-482-190 Aug-04 1645 Areja Marketing v 29-Jul- 083-150-482-190 04 1631 Areja Marketin_g v 13-0ct- 083-150-482-190 04 1641 Areja Marketing v 23-Sep- 083-150-482-190 04 1647 Areja Marketing v 24-Jun- 083-150-482-190 04 1612 Areja Marketing v 24-Jun- 083-150-482-190 04 1613 Areja Marketing v 24-Jun- 083-150-482-190 04 1621 Areja Marketing v 24-Jun- 083-150-482-190 04 1614 Areja Marketing v 24-Jun- 083-150-482-190 04 1615 Areja Marketing v 26- 083-150-482-190 Aug-04 1628 Areja Marketing v 24-Jul- 004-869-216-001 04 26817 Avid Sales Corporation v 21- 004-869-216-001 Aug:-04 27103 Avid Sales Corporation v 23-Jul- Canon Marketing (Philippines), 000-159-448-000 04 27252* Inc.

v 03-Jul- 000-256-902-000 04 119321 Cebu Tristar Corporation v 14-Jul- 000-256-902-000 04 119874 Cebu Tristar Corporation v 20-Jul- 000-256-902-000 04 120191 Cebu Tristar Corporation v 22-Jun- 820-100-069-983 04 608 Clarean Trading Philipp_ines v 28-Jun- 820-100-069-983 04 610 Clarean Trading Philippines v 1,400.00 127.27 L-2Q-714 172,800.00 15,709.09 L-2Q-716 7,268,380.59 660,761.87 Invoice VAT Exhibit Amount KK 23,100.00 2,100.00 L-3Q-2 27,000.00 2,454.55 L-3Q-3 I 46,152.00 4,195.64 L-3Q-5 10,752.00 977.45 L-3Q-6 13,500.00 1,227.27 L-3Q-7 11,600.00 1,054.55 L-3Q-25 11,000.00 1,000.00 L-3Q-27 25,000.00 2,272.73 L-3Q-29 7,961.70 723.78 L-3Q-36 7,500.02 681.82 L-3Q-38 15,000.00 1,363.64 L-3Q-39 1,680.00 152.73 L-3Q-41 260.00 23.64 L-3Q-42 1,800.00 163.64 L-3Q-44 900.00 81.82 L-3Q-46 15,400.00 1,400.00 L-3Q-48 12,868.00 1,169.82 L-3Q-50 68,000.00 6,181.82 L-3Q-52 20,205.00 1,836.82 L-3Q-54 4,200.00 381.82 L-3Q-55 45,500.00 4,136.36 L-3Q-56 69,000.00 6,272.73 L-3Q-57 3,150.00 286.36 L-3Q-59 5,040.00 458.18 L-3Q-61 24,089.00 2,189.91 L-3Q-61b 6,624.00 602.18 L-3Q-68 299,613.60 27,237.60 L-3Q-97 10,000.00 909.10 L-3Q-99 68,540.00 6,230.91 L-3Q-101 3,000.00 272.73 L-3Q-252 2,760.00 250.91

L-3Q-253 -IV

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 29 o£70 02-Jun- 820-100-069-983 04 536 Clarean Trading Philippines v 19-Jul- 820-100-069-983 04 706 Clarean Trading Philippines v 30-Jun- 820-100-069-983 04 702 Clarean Trading Philippines v 09- 820-100-069-983 Aug-04 615 Clarean Trading Philippines v 11- 820-100-069-983 Aug-04 622 Clarean Trading Philippines v 23- 820-100-069-983 Aug-04 626 Clarean Trading Philippines v 23- 820-100-069-983 Aug-04 627 Clarean Trading Philippines v 06- Coca Cola Bottlers Philippines, 000-112-104-101 Aug-04 12314 Inc.

v 06- Coca Cola Bottlers Philippines, 000-112-104-101 Aug-04 12313 Inc.

v 20-Sep- Coca Cola Bottlers Philippines, 000-112-104-101 04 2745 Inc.

v 07-Sep- 901-116-379-000 04 3891 Codilla's Auto Parts Center v 16-Jun- Codilla's Petron Super Service 089-104-7 43-443 04 6566 Station v 17-Jun- Codilla's Petron Super Service 089-104-7 43-443 04 6599 Station v 17-Jun- Codilla's Petron Super Service 089-104-743-443 04 6654 Station v 17-Jun- Codilla's Petron Super Service 089-104-7 43-443 04 7104 Station v 17-Jun- Codilla's Petron Super Service 089-104-743-443 04 6644 Station v 17-Jun- Codilla's Petron Super Service 089-104-743-443 04 6622 Station v 18-Jun- Codilla's Petron Super Service 089-104-743-443 04 751303 Station v 18-Jun- Codilla's Petron Super Service 089-104-7 43-443 04 6749 Station v 20-Jun- Codilla's Petron Super Service 089-104-7 43-443 04 6849 Station v 21-Jun- Codilla's Petron Super Service 089-104-7 43-443 04 6971 Station v 21-Jun- Codilla's Petron Super Service 089-104-743-443 04 6911 Station v 21-Jun- Codilla's Petron Super Service 089-104-743-443 04 6922 Station v 21-Jun- Codilla's Petron Super Service 089-104-743-443 04 6934 Station v 21-Jun- Codilla's Petron Super Service 089-104-743-443 04 751846 Station v 21-Jun- Codilla's Petron Super Service 089-104-743-443 04 7339 Station v 22-Jun- Codilla's Petron Super Service 089-104-743-443 04 7654 Station v 22-Jun- Codilla's Petron Super Service 089-104-7 43-443 04 8004 Station v 23-Jun- Codilla's Petron Super Service 089-104-7 43-443 04 8113 Station v 23-Jun- Codilla's Petron Super Service 089-104-743-443 04 7537 Station v 24-Jun- Codilla's Petron Super Service 089-104-743-443 04 8235 Station v 24-Jun- Codilla's Petron Super Service 089-104-743-443 04 8240 Station v 25-Jun- Codilla's Petron Super Service 089-104-743-443 04 7908 Station v 25-Jun- Codilla's Petron Super Service 089-104-743-443 04 8354 Station v 25-Jun- Codilla's Petron Super Service 089-104-743-443 04 8359 Station v 25-Jun- Codilla's Petron Super Service 089-104-743-443 04 7855 Station v 25-Jun- Codilla's Petron Super Service 089-104-743-443 04 7930 Station v 2,995.00 272.27 L-3Q-255 2,995.00 272.27 L-3Q-257 2,995.00 272.27 L-3Q-258 i 2,360.00 214.55 L-3Q-260 I i 3,000.00 272.73 L-3Q-262 I 3,000.00 272.73 L-3Q-263 5,190.00 471.82 L-3Q-265 I I 13,725.00 1,247.73 L-3Q-267 I 13,725.00 1,247.73 L-3Q-268 1 I 9,150.00 831.82 L-3Q-270 I I 27,000.00 2,454.55 L-3Q-275 ' 1,328.46 120.77 L-3Q-278 1,243.21 113.02 L-3Q-278 736.57 66.% L-3Q-278 698.16 63.47 L-3Q-278 1,098.68 99.88 L-3Q-279 1,078.20 98.02 L-3Q-279 242.00 22.00 L-3Q-279 736.04 66.91 L-3Q-279 436.60 39.69 L-3Q-280 553.63 50.33 L-3Q-280 1,168.39 106.22 L-3Q-280 1,057.63 96.15 L-3Q-280 1,088.08 98.92 L-3Q-281 300.00 27.27 L-3Q-281 1,222.03 111.09 L-3Q-281 538.64 48.97 L-3Q-281 1,049.56 95.41 L-3Q-282 906.83 82.44 L-3Q-282 1,100.15 100.01 L-3Q-282 732.85 66.62 L-3Q-282 763.85 69.44 L-3Q-283 1,072.93 97.54 L-3Q-283 503.39 45.76 L-3Q-283 1,045.31 95.03 L-3Q-283 880.10 80.01 L-3Q-284 434.52 39.50

L-3Q-284 ~

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 30 o£70 25-Jun- Codilla's Petron Super Service 089-104-743-443 04 8350 Station v 26-Jun- Codilla's Petron Super Service 089-104-743-443 04 8386 Station v 26-Jun- Codilla's Petron Super Service 089-104-743-443 04 9074 Station v 27-Jun- Codilla's Petron Super Service 089-104-743-443 04 8442 Station v 27-Jun- Codilla's Petron Super Service 089-104-743-443 04 8439 Station v 28-Jun- Codilla's Petron Super Service 089-104-743-443 04 8550 Station v 28-Jun- Codilla's Petron Super Service 089-104-743-443 04 8551 Station v 29-Jun- Codilla's Petron Super Service 089-104-743-443 04 9266 Station v 30-Jun- Codilla's Petron Super Service 089-104-743-443 04 8650 Station v 30-Jun- Codilla's Petron Super Service 089-104-743-443 04 8694 Station v 30-Jun- Codilla's Petron Super Service 089-104-743-443 04 8684 Station v 17-Jul- Codilla's Petron Super Service 089-104-743-443 04 12273 Station v 17-Jul- Codilla's Petron Super Service 089-104-743-443 04 12295 Station v 17-Jul- Codilla's Petron Super Service 089-104-743-443 04 12248 Station v 18-Jul- Codilla's Petron Super Service 089-104-743-443 04 13115 Station v 18-Jul- Codilla's Petron Super Service 089-104-743-443 04 12297 Station v 20-Jul- Codilla's Petron Super Service 089-104-743-443 04 13510 Station v 20-Jul- Codilla's Petron Super Service 089-104-743-443 04 12507 Station v 20-Jul- Codilla's Petron Super Service 089-104-743-443 04 12467 Station v 20-Jul- Codilla's Petron Super Service 089-104-743-443 04 12544 Station v 20-Jul- Codilla's Petron Super Service 089-104-743-443 04 12541 Station v 22-Jul- Codilla's Petron Super Service 089-104-743-443 04 12753 Station v 21-Jul- Codilla's Petron Super Service 089-104-743-443 04 12668 Station v 23-Jul- Codilla's Petron Super Service 089-104-743-443 04 13807 Station v 23-Jul- Codilla's Petron Super Service 089-104-743-443 04 13904 Station v 23-Jul- Codilla's Petron Super Service 089-104-743-443 04 12795 Station v 23-Jul- Codilla's Petron Super Service 089-104-743-443 04 12852 Station v 23-Jul- Codilla's Petron Super Service 089-104-743-443 04 12884 Station v 24-Jul- Codilla's Petron Super Service 089-104-743-443 04 13913 Station v 25-Jul- Codilla's Petron Super Service 089-104-743-443 04 12975 Station v 25-Jul- Codilla's Petron Super Service 089-104-743-443 04 14004 Station v 27-Jul- Codilla's Petron Super Service 089-104-743-443 04 14212 Station v 27-Jul- Codilla's Petron Super Service 089-104-743-443 04 15246 Station v 27-Jul- Codilla's Petron Super Service 089-104-743-443 04 14187 Station v 27-]ul- Codilla's Petron Super Service 089-104-743-443 04 14137 Station v 27-Jul- Codilla's Petron Super Service 089-104-743-443 04 752900 Station v 28-Jul- Codilla's Petron Super Service 089-104-743-443 04 14325 Station v 1,243.05 113.00 L-3Q-284 888.68 80.79 L-3Q-284 359.56 32.69 L-3Q-285 511.50 46.50 L-3Q-285 1,203.72 109.43 L-3Q-285 1,084.38 98.58 L-3Q-285 575.35 52.30 L-3Q-286 465.05 42.28 L-3Q-286 657.42 59.77 L-3Q-286 771.35 70.12 L-3Q-286 1,138.01 103.46 L-3Q-287 1,109.11 100.83 L-3Q-290 539.78 49.07 L-3Q-290 1,072.87 97.53 L-3Q-290 945.71 85.97 L-3Q-290 807.28 73.39 L-3Q-291 696.77 63.34 L-3Q-291 408.40 37.13 L-3Q-291 1,198.76 108.98 L-3Q-291 828.85 75.35 L-3Q-292 1,127.12 102.47 L-3Q-292 1,168.76 106.25 L-3Q-292 501.07 45.55 L-3Q-292 306.30 27.85 L-3Q-293 745.39 67.76 L-3Q-293 878.55 79.87 L-3Q-293 1,196.06 108.73 L-3Q-293 792.46 72.04 L-3Q-294 898.% 81.72 L-3Q-294 782.94 71.18 L-3Q-294 776.06 70.55 L-3Q-294 1,154.32 104.94 L-3Q-295 405.54 36.87 L-3Q-295 727.38 66.13 L-3Q-295 1,269.92 115.45 L-3Q-295 145.00 13.18 L-3Q-296 1,031.66 93.79 L-3Q-296 I Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 31 o£70 28-Jul- Codilla's Petron Super Service 089-104-743-443 04 14341 Station v ! 28-Jul- Codilla's Petron Super Service 089-104-743-443 04 14236 Station v I 28-Jul- Codilla's Petron Super Service 089-104-743-443 04 14313 Station v 28-Jul- Codilla's Petron Super Service 089-104-743-443 I 04 752421 Station v I 29-Jul- Codilla's Petron Super Service 089-104-743-443 04 14447 Station v 30-Jul- Codilla's Petron Super Service 089-104-743-443 04 14450 Station v 30-Jul- Codilla's Petron Super Service 089-104-743-443 04 14478 Station v 30-Jul- Codilla's Petron Super Service 089-104-743-443 04 14538 Station v 31-Jul- Codilla's Petron Super Service 089-104-743-443 04 14548 Station v 31-Jul- Codilla's Petron Super Service 089-104-743-443 04 15580 Station v 31-Jul- Codilla's Petron Super Service 089-104-743-443 04 14628 Station v 31-Jul- Codilla's Petron Super Service 089-104-743-443 04 14626 Station v 31-Jul- Codilla's Petron Super Service 089-104-743-443 04 752245 Station v 31-Jul- Codilla's Petron Super Service 089-104-743-443 04 15463 Station v 01- Codilla's Petron Super Service 089-104-743-443 Aug-04 14641 Station v 01- Codilla's Petron Super Service 089-104-7 43-443 Aug-04 14638 Station v 02- Codilla's Petron Super Service 089-104-743-443 Aug-04 14757 Station v 02- Codilla's Petron Super Service 089-104-743-443 Aug-04 14724 Station v 02- Codilla's Petron Super Service 089-104-743-443 Aug-04 14783 Station v 03- Codilla's Petron Super Service 089-104-743-443 Aug-04 14830 Station v 03- Codilla's Petron Super Service 089-104-743-443 Aug-04 14875 Station v 03- Codilla's Petron Super Service 089-104-743-443 Aug-04 14848 Station v 03- Codilla's Petron Super Service 089-104-743-443 Aug-04 14849 Station v 04- Codilla's Petron Super Service 089-104-743-443 Aug-04 14886 Station v 04- Codilla's Petron Super Service 089-104-743-443 Aug-04 752568 Station v 04- Codilla's Petron Super Service 089-104-743-443 Aug-04 14922 Station v 05- Codilla's Petron Super Service 089-104-743-443 Aug-04 16040 Station v 05- Codilla's Petron Super Service 089-104-743-443 Aug-04 18224 Station v 05- Codilla's Petron Super Service 089-104-743-443 Aug-04 16064 Station v 05- Codilla's Petron Super Service 089-104-743-443 Aug-04 18026 Station v 06- Codilla's Petron Super Service 089-104-743-443 Aug-04 18316 Station v 06- Codilla's Petron Super Service 089-104-743-443 Aug-04 16149 Station v 06- Codilla's Petron Super Service 089-104-743-443 Atl&-04 16157 Station v 06- Codilla's Petron Super Service 089-104-7 43-443 Aug-04 16129 Station v 07- Codilla's Petron Super Service 089-104-743-443 Aug-04 16233 Station v 07- Codilla's Petron Super Service 089-104-743-443 Aug-04 18359 Station v 08- Codilla's Petron Super Service 089-104-743-443 Aug-04 16235 Station v 623.03 56.64 L-3Q-296 1,174.19 106.74 L-3Q-296 952.56 86.60 L-3Q-297 316.00 28.73 L-3Q-297 1,485.66 135.06 L-3Q-297 915.04 83.19 L-3Q-297 736.10 66.92 L-3Q-298 I 1,249.77 113.62 L-3Q-298 I 1,210.82 110.07 L-3Q-298 j I 786.19 71.47 L-3Q-298 696.08 63.28

L-3Q-299 I

979.73 89.07 L-3Q-299 I 735.00 66.82 L-3Q-299 940.04 85.46 L-3Q-299 876.00 79.64 L-3Q-301 526.26 47.84 L-3Q-301 860.01 78.18 L-3Q-301 1,380.86 125.53 L-3Q-301 925.78 84.16 L-3Q-302 933.19 84.84 L-3Q-302 204.20 18.56 L-3Q-302 883.43 80.31 L-3Q-302 734.41 66.76 L-3Q-303 1,058.72 96.25 L-3Q-303 555.00 50.45 L-3Q-303 1,183.69 107.61 L-3Q-303 754.11 68.56 L-3Q-304 510.64 46.42 L-3Q-304 955.06 86.82 L-3Q-304 533.84 48.53 L-3Q-304 297.85 27.08 L-3Q-305 584.12 53.10 L-3Q-305 1,016.55 92.41 L-3Q-305 1,054.26 95.84 L-3Q-305 979.49 89.04 L-3Q-306 529.24 48.11 L-3Q-306 1,Q38.91 - 94.45 L-3Q-30n ~

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73)

08- Cedilla's Petron Super Service 089-104-743-443 Aug-04 16244 Station v 08- Cedilla's Petron Super Service 089-104-743-443 Aug-04 16250 Station v 09- Cedilla's Petron Super Service 089-104-743-443 Aug-04 18493 Station v 09- Cedilla's Petron Super Service 089-104-743-443 Aug-04 16323 Station v 09- Cedilla's Petron Super Service 089-104-743-443 Aug-04 752769 Station v 09- Cedilla's Petron Super Service 089-104-743-443 A~04 18558 Station v 09- Cedilla's Petron Super Service 089-104-743-443 Aug-04 18381 Station v 09- Cedilla's Petron Super Service 089-104-743-443 Aug-04 16328 Station v 09- Cedilla's Petron Super Service 089-104-743-443 Aug-04 16348 Station v 10- Cedilla's Petron Super Service 089-104-743-443 Aug-04 16443 Station v 11- Cedilla's Petron Super Service 089-104-743-443 Aug-04 16507 Station v 11- Cedilla's Petron Super Service 089-104-743-443 Aug-04 16551 Station v 12- Cedilla's Petron Super Service 089-104-743-443 A~04 166..18 Station v 12- Cedilla's Petron Super Service 089-104-743-443 Aug-04 16553 Station v 13- Cedilla's Petron Super Service 089-104-743-443 Aug-04 18803 Station v 13- Cedilla's Petron Super Service 089-104-743-443 Aug-04 16710 Station v 13- Cedilla's Petron Super Service 089-104-743-443 Aug-04 16734 Station v 14- Cedilla's Petron Super Service 089-104-743-443 Aug-04 16780 Station v 15- Cedilla's Petron Super Service 089-104-743-443 Aug-04 17090 Station v 15- Cedilla's Petron Super Service 089-104-743-443 Aug-04 16857 Station v 15- Cedilla's Petron Super Service 089-104-743-443 Aug-04 16855 Station v 15- Cedilla's Petron Super Service 089-104-743-443 Aug-04 752957 Station v 13- Cedilla's Petron Super Service 089-104-743-443 Aug-04 18685 Station v 13- Cedilla's Petron Super Service 089-104-743-443 A~04 18687 Station v 13- Cedilla's Petron Super Service 089-104-743-443 Aug-04 16755 Station v 13- Cedilla's Petron Super Service 089-104-743-443 Aug-04 17020 Station v 13- Cedilla's Petron Super Service 089-104-743-443 Aug-04 18689 Station v 16- Cedilla's Petron Super Service 089-104-743-443 Aug-04 16875 Station v 16- Cedilla's Petron Super Service 089-104-743-443 Aug-04 16871 Station v 17- Cedilla's Petron Super Service 089-104-743-443 A~-04 19056 Station v 17- Cedilla's Petron Super Service 089-104-743-443 Aug-04 752971 Station v 17- Cedilla's Petron Super Service 089-104-743-443 Aug-04 17386 Station v 18- Cedilla's Petron Super Service 089-104-743-443 Aug-04 19071 Station v 18- Cedilla's Petron Super Service 089-104-743-443 Aug-04 19109 Station v 18- Cedilla's Petron Super Service 089-104-7 43-443 Aug-04 19154 Station v 19- Cedilla's Petron Super Service 089-104-743-443 Aug-04 19234 Station v 19- Cedilla's Petron Super Service 089-104-743-443 Aug-04 19192 Station v 1,140.90 103.72 L-3Q-306 1,077.65 97.97 L-3Q-307 1,022.67 92.97 L-3Q-307 4,204.00 382.18 L-3Q-307 2,774.00 252.18 L-3Q-307 910.90 82.81 L-3Q-308 1,261.28 114.66 L-3Q-308 992.52 90.23 L-3Q-308 1,403.00 127.55 L-3Q-308 1,348.96 122.63 L-3Q-309 1,434.21 130.38 L-3Q-309 1,185.53 107.78 L-3Q-309 1,372.42 124.77 L-3Q-309 1,061.89 96.54 L-3Q-310 558.59 50.78 L-3Q-310 210.20 19.11 L-3Q-310 1,262.71 114.79 L-3Q-310 1,301.22 118.29 L-3Q-311 1,116.25 101.48 L-3Q-311 1,201.12 109.19 L-3Q-311 590.03 53.64 L-3Q-311 140.75 12.80 L-3Q-312 1,758.90 159.90 L-3Q-315 1,407.18 127.93 L-3Q-315 738.81 67.16 L-3Q-315 1,130.56 102.78

L-3Q-315 J

I 818.43 74.40 L-3Q-316 _, 1,953.49 177.59 L-3Q-316 I 1,189.67 108.15 L-3Q-316 619.41 56.31 L-3Q-316 52.00 4.73 L-3Q-317 904.68 82.24 L-3Q-318 1,151.56 104.69 L-3Q-318 210.20 19.11 L-3Q-318 1,511.34 137.39 L-3Q-318 1,123.78 102.16 L-3Q-319 1,948.44 _177.1~ L .. L-3Q-31~ y

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73)

19- Codilla's Petron Super Service 089-104-7 43-443 Aug-04 17512 Station v 19- Codilla's Petron Super Service 089-104-7 43-443 Aug-04 17297 Station v 20- Codilla's Petron Super Service 089-104-743-443 Aug-04 17661 Station v 20- Codilla's Petron Super Service 089-104-7 43-443 Aug-04 19312 Station v 21- Codilla's Petron Super Service 089-104-7 43-443 Aug-04 19391 Station v 21- Codilla's Petron Super Service 089-104-7 43-443 Aug-04 17851 Station v 23- Codilla's Petron Super Service 089-104-743-443 Aug-04 19538 Station v 23- Codilla's Petron Super Service 089-104-743-443 Aug-04 19543 Station v 21- Codilla's Petron Super Service 089-104-7 43-443 Aug-04 17685 Station v 23- Codilla's Petron Super Service 089-104-7 43-443 Aug-04 753840 Station v 23- Codilla's Petron Super Service 089-104-7 43-443 Aug-04 753386 Station v 23- Codilla's Petron Super Service 089-104-7 43-443 Au_&04 19563 Station v 23- Codilla's Petron Super Service 089-104-7 43-443 Aug-04 19561 Station v 23- Codilla's Petron Super Service 089-104-7 43-443 Aug-04 17759 Station v 24- Codilla's Petron Super Service 089-104-743-443 Aug-04 19599 Station v 25- Codilla's Petron Super Service 089-104-7 43-443 Aug-04 19718 Station v 26- Codilla's Petron Super Service 089-104-7 43-443 Aug-04 20225 Station v 26- Codilla's Petron Super Service 089-104-743-443 A~-04 20313 Station v 26- Codilla's Petron Super Service 089-104-743-443 Aug-04 19853 Station v 27- Codilla's Petron Super Service 089-104-7 43-443 Aug-04 20276 Station v 27- Codilla's Petron Super Service 089-104-7 43-443 Aug-04 753417 Station v 27- Codilla's Petron Super Service 089-104-7 43-443 Aug-04 19921 Station v 28- Codilla's Petron Super Service 089-104-743-443 Aug-04 20280 Station v 28- Codilla's Petron Super Service 089-104-743-443 Aug-04 20369 Station v 28- Codilla's Petron Super Service 089-104-7 43-443 Aug-04 21034 Station v 28- Codilla's Petron Super Service 089-104-743-443 Aug-04 19945 Station v 28- Codilla's Petron Super Service 089-104-7 43-443 Aug-04 19957 Station v 29- Codilla's Petron Super Service 089-104-7 43-443 Aug-04 21054 Station v 29- Codilla's Petron Super Service 089-104-743-443 A~-04 20384 Station v 31- Codilla's Petron Super Service 089-104-7 43-443 Aug-04 21271 Station v 31- Codilla's Petron Super Service 089-104-743-443 Aug-04 21267 Station v 31- Codilla's Petron Super Service 089-104-743-443 Aug-04 21268 Station v 13-Sep- Crest Sun Industrial Products, 001-943-797-000 04 16210 Inc.

v 13-Sep- Crest Sun Industrial Products, 001-943-797-000 04 16207 Inc.

v 13-Sep- Crest Sun Industrial Products, 001-943-797-000 04 16206 Inc.

v 05-Jul- Crest Sun Industrial Products, 001-943-797-000 04 16052 Inc.

v 13-Jul- Crest Sun Industrial Products, 001-943-797-000 04 16074 Inc.

v 312.38 28.40 L-3Q-319 712.39 64.76 L-3Q-319 1,040.01 94.55 L-3Q-320 1,539.11 139.92 L-3Q-320 967.63 87.97 L-3Q-320 741.85 67.44 L-3Q-320 1,481.10 134.65 L-3Q-321 746.35 67.85 L-3Q-321 588.60 53.51 L-3Q-321 9,685.00 880.45 L-3Q-322 1,005.00 91.36 L-3Q-322 614.25 55.84 L-3Q-323 1,254.17 114.02 L-3Q-323 1,915.20 174.11 L-3Q-323 1,301.86 118.35 L-3Q-323 769.99 70.00 L-3Q-324 796.74 72.43 L-3Q-324 853.12 77.56 L-3Q-324 1,260.26 114.57 L-3Q-324 701.11 63.74 L-3Q-325 156.00 14.18 L-3Q-325 1,406.08 127.83 L-3Q-325 950.94 86.45 L-3Q-325 541.66 49.24 L-3Q-326 1,201.93 109.27 L-3Q-326 900.02 81.82 L-3Q-326 705.71 64.16 L-3Q-326 520.10 47.28 L-3Q-327 870.07 79.10 L-3Q-327 692.33 62.94 L-3Q-327 751.15 68.29 L-3Q-327 1,148.53 104.41 L-3Q-328 14,652.00 1,332.00 L-3Q-336 7,326.00 666.00 L-3Q-337 9,268.00 842.55 L-3Q-338 L-3Q- 9,451.00 859.18 340a L-3Q- 14,400.00 1,309.09 340b 11

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73)

07-Jul- 000-067-683-000 04 7867 Degalen Corporation v 06- 000-067-683-000 Aug-04 8256 Degalen Corr_oration v 19- 000-067-683-000 Aug-04 8460 Degalen Corr_oration v 24- 000-067-683-000 Aug-04 8552 Degalen Corporation v 24- 000-067-683-000 Aug-04 8553 Degalen Corporation v 12-Jul- 200-310-243-000 04 33 Diacornm Enterprises v 1 02-Jul- 890-004-305-869 04 37057 EBR Marketing Corporation v 1 05-Jul- 890-004-305-869 04 37091 EBR Marketing Corporation v 20-Jul- 890-004-305-869 I o4 37299 EBR Marketin_g_ CorE_oration v 1 26-Jul- 890-004-305-869 04 37376 EBR Marketing Corporation v 14- 890-004-305-869 Aug-04 91678 EBR Marketing Corporation v 15- 890-004-305-869 Aug-04 91679 EBR Marketing Corporation v 20-Jul- 890-004-305-869 04 37364 EBR Marketing Corporation v 30- 890-004-305-869 Aug-04 91965 EBR Marketing Corporation v 23- 890-004-305-869 Aug-04 91822 EBR Marketin_g_ CorE_oration v 06-Sep- 890-004-305-869 04 92096 EBR Marketin_g CorE_oration v 03- 005-459-810-003 Aug-04 219375 El-Burgos Real Auto Supply v 11- 005-459-810-003 Aug-04 220023 El-Burgos Real Auto Supply v 15-Jul- 04 4139 Elson's Convenience Store 917-641-080 v 14-Jul- 04 4135 Elson's Convenience Store 917-641-080 v 23-Jul- 04 4166 Elson's Convenience Store 917-641-080 v 28-Jul- 04 4181 Elson's Convenience Store 917-641-080 v 26- Aug-04 4257 Elson's Convenience Store 917-641-080 v 02-Sep- 04 4310 Elson's Convenience Store 917-641-080 v 11-Sep- 04 4324 Elson's Convenience Store 917-641-080 v 14-Jul- 04 4126 Elson's Convenience Store 917-641-080 v 15-Jul- 04 4130 Elson's Convenience Store 917-641-080 v 28-Jul- 04 4180 Elson's Convenience Store 917-641-080 v 15-Jul- 04 4131 Elson's Convenience Store 917-641-080 v 15-Jul- 04 4132 Elson's Convenience Store 917-641-080 v 26-Jul- 04 4174 Elson's Convenience Store 917-641-080 v 18- Au_g~04 4305 Elson's Convenience Store 917-641-080 v 11-Jun- 100-099-108-001 04 4823 Fastline Trading & Services v 29- 100-099-108-001 May-04 4820 Fastline Trading & Services v 08-Jul- 100-099-108-001 04 4826 Fastline Trading & Services v 19-Jul- 100-099-108-001 04 4828 Fastline Trading & Services v 29- 000-070-981-000 May-04_ 51893 Gaisano Ormoc - L_ - v - -- 57,180.00 5,198.18 L-3Q-398 72,135.00 6,557.73 L-3Q-400 56,700.00 5,154.55 L-3Q-401 12,090.00 1,099.09 L-3Q-403 28,200.00 2,563.64 L-3Q-404 31,720.00 2,883.64 L-3Q-410 193,953.00 17,632.09 L-3Q-414 34,320.00 3,120.00 L-3Q-415 16,261.00 1,478.27 L-3Q-417 .I I 13,712.00 1,246.55 L-3Q-419 2,016.00 183.27 L-3Q-420 I 2,016.00 183.27 L-3Q-422 I 36,400.00 3,309.09 L-3Q-423 I 2,690.00 244.55 L-3Q-424 I 2,690.00 244.55 L-3Q-425 2,691.00 244.64 L-3Q-426 1,150.00 104.55 L-3Q-427 1,610.00 146.36 L-3Q-429 884.65 80.42 L-3Q-431 2,100.00 190.91 L-3Q-433 790.00 71.82 L-3Q-435 476.35 43.30 L-3Q-437 899.50 81.77 L-3Q-440 1,497.00 136.09 L-3Q-443 1,778.00 161.64 L-3Q-445 16,755.00 1,523.18 L-3Q-447 7,557.50 687.05 L-3Q-449 22,813.00 2,073.91 L-3Q-450 79,656.00 7,241.45 L-3Q-451 12,565.00 1,142.27 L-3Q-452 35,000.00 3,181.82 L-3Q-454 10,934.00 994.00 L-3Q-456 5,418.50 492.59 L-3Q-463 5,888.50 535.32 L-3Q-464 1,987.40 180.67 L-3Q-466 2,960.00 269.09 L-3Q-468 396.00 36.00 L-3Q-504 r- Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73) Page 35 o£70 22-Apr- 000-070-981-000 04 51449 Gaisano Ormoc v 02- 000-070-981-000 Aug-04 53216 Gaisano Ormoc v 02- 000-070-981-000 Aug-04 53217 Gaisano Ormoc v 02- 000-070-981-000 Aug-04 53218 Gaisano Ormoc v 31-Jul- 000-070-981-000 04 53286 Gaisano Ormoc v 20- 000-070-981-000 Aug-04 52828 Gaisano Ormoc v 17-Sep- 000-070-981-000 04 53889 Gaisano Ormoc v 02- Genesis Industrial Sales & 082-108-152-215 Aug-04 246 Services v 08-Jun- Global Commercial Trading 000-119-887-000 04 1274 Corp.

v 17-Jun- Global Commercial Trading 000-119-887-000 04 1350 Corp.

v 19-Jul- Global Commercial Trading 000-119-887-000 04 1543 Corp.

v 28-Jul- Global Commercial Trading 000-119-887-000 04 1625 Corp.

v 19- Global Commercial Trading 000-119-887-000 Aug-04 1731 Corp.

v 04- Global Commercial Trading 000-119-887-000 Aug-04 1645 COI}J.

v 05- 102-980-039-000 Aug-04 4839 Hawk Trading v 06-Sep- 102-980-039-000 04 4894 Hawk Trading v 09-Jul- 110-072-260-000 04 67898 Hi-Tech Motor Parts v 05-Jul- 110-072-260-000 04 67739 Hi-Tech Motor Parts v 15-Jul- 110-072-260-000 04 68159 Hi-Tech Motor Parts v 08-Jul- 110-072-260-000 04 24472 Hi-Tech Motor Parts v 05-Jul- 110-072-260-000 04 24471 Hi-Tech Motor Parts v 03- 110-072-260-000 Aug-04 24680 Hi-Tech Motor Parts v 02-Sep- 110-072-260-000 04 69535 Hi-Tech Motor Parts v 25-Sep- Hi-Tek Electro-Mechanical Sales 04 4858 & Services Corp.

004-352-366 v 26-Apr- 005-104-972-000 04 27006 Isuzu Mandanue v 03-Jul- 005-104-972-000 04 28350 Isuzu Mandanue v 11-Jun- 005-104-972-000 04 5963 Isuzu Mandanue v 31- 005-104-972-000 Aug-04 29440 Isuzu Mandanue v 05- 168-286-651-000 Aug-04 2621 Juvel Enterprises v 05- 168-286-651-000 Aug-04 2620 Juvel Enterprises v 10- 168-286-651-000 Aug-04 2622 Juvel Enterprises v 01-Jun- Libsales Industrial Parts & Gen. 180-812-231-000 04 1354 Merchandising v 08-Jun- Libsales Industrial Parts & Gen. 180-812-231-000 04 1357 Merchandising v 28-Jun- Libsales Industrial Parts & Gen. 180-812-231-000 04 1384 Merchandising v 28-Jun- Libsales Industrial Parts & Gen. 180-812-211-000 04 1382 Merchandising v 28-Jun- Libsales Industrial Parts & Gen. 180-812-231-000 04 1381 Merchandising v 18-Jul- Libsales Industrial Parts & Gen. 180-812-231-000 04 1380 Merchandising v 1,584.00 144.00 L-3Q-504 3,981.25 361.93 L-3Q-506 4,980.75 452.80 L-3Q-506 1,084.75 98.61 L-3Q-507 7,438.27 676.21 L-3Q-509 4,392.75 399.34 L-3Q-511 18,196.50 1,654.23 L-3Q-513 67,109.90 6,100.90 L-3Q-515 21,735.78 1,975.98 L-3Q-531 524,302.68 47,663.88 L-3Q-533 524,302.68 47,663.88 L-3Q-534 51,300.00 4,663.64 L-3Q-536 559,161.57 50,832.87 L-3Q-538 5,366.79 487.89 L-3Q-540 6,267.00 569.73 L-3Q-618 7,760.00 705.45 L-3Q-620 1,500.00 136.36 L-3Q-627 880.00 80.00 L-3Q-628 1,900.00 172.73 L-3Q-629 530.00 48.18 L-3Q-631 1,350.00 122.73 L-3Q-632 3,650.00 331.82 L-3Q-633 810.00 73.64 L-3Q-634 69,363.64 6,305.79 L-3Q-635 890.00 80.91 L-3Q-684 28,420.00 2,583.64 L-3Q-687 37,050.00 3,368.18 L-3Q-689 9,180.00 834.55 L-3Q-691 20,295.00 1,845.00 L-3Q-717 92,760.00 8,432.73 L-3Q-718 11,699.95 1,063.63 L-3Q-720 282,476.80 25,679.71 L-3Q-722 5,450.00 495.45 L-3Q-726 331,945.00 30,176.82 L-3Q-728 34,100.00 3,100.00 L-3Q-729 247,950.00 22,540.91 L-3Q-730 198,800.00 18,072.73

L-3Q-7 ~

' Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 36 o£70 27-Jul- Libsales Industrial Parts & Gen. 180-812-231-000 04 1420 Merchandising v 06- Libsales Industrial Parts & Gen. 180-812-231-000 Aug-04 1423 Merchandising v 09- Libsales Industrial Parts & Gen. 180-812-231-000 Aug-04 1419 Merchandising v 23- Libsales Industrial Parts & Gen. 180-812-231-000 Aug-04 1449 Merchandising v 23- Libsales Industrial Parts & Gen. 180-812-231-000 Aug-04 1448 Merchandising v ! 15-Jul- Mega Six Paint Center & Gen. 04 1692 Merchandise 107-224-993 v 12- Aug-04 51744 Mega Six Corporation 005-759-260 v 25-Jun- Memory's Kodak Developing 04 3885 Center 101-719-868 v 15-Jul- 000-388-47 4-004 04 409301 Mercury Drug Corporation v 03- 000-388-47 4-004 Aug-04 401885 Mercury Drug Corporation v 01-Jul- 000-388-47 4-004 04 401498 Mercury Drug Corporation v 18- 000-388-47 4-004 Aug-04 410764 Mercury Drug Corporation v 15-Jul- 000-388-47 4-004 04 401692 Mercury Drug Corporation v 25-Jul- 000-388-47 4-004 04 401798 Mercury Drug Corporation v 21-Jul- Metrowide Commodities 004-828-548-000 04 646 Corporation v 21-Jul- Metrowide Commodities 004-828-548-000 04 645 Corporation v 14-Jul- Microdata Systems and 000-132-948-001 04 1807 Management, Inc.

v 19-Jul- 04 8675 Mind works Computer Center 168-330-128 v 26-Jul- 04 8683 Mind works Computer Center 168-330-128 v 14- May-04 1215 Mitsubishi Motors Tacloban 650-067-151 v 07-Jul- Mitsubishi Motors Cebu Corp.- 04 1338 Tacloban Branch 650-067-151 v 02-Jul- 123-826-366-000 04 2206 MZJT Marketing v 28-Jul- 123-826-366-000 04 2275 MZJT Marketing v 28-Jul- 123-826-366-000 04 2276 MZJT Marketing v 20-Jul- 123-826-366-000 04 2277 MZJT Marketing v 30-Apr- 000-133-262-000 04 14058 Nalco Philippines, Inc. v 31- 000-133-262-000 May-04 14356 Nalco Philippines, Inc. v 31-Jul- 000-133-262-000 04 14931 Nalco Philippines, Inc. v 30-Jun- 000-133-262-000 04 14615 Nalco Philippines, Inc. v 23-Jun- 000-098-135-000 04 15672 NCH Philippines, Inc. v 23-Jun- 000-098-135-000 04 17987 NCH Philippines, Inc. v 30-Jul- 000-098-135-000 04 18155 NCH Philippines, Inc. v 09- 000-098-135-000 Aug-04 15920 NCH Philippines, Inc. v 21-Jul- Ng Khai Development 002-242-266-000 04 26200 Corporation v 10-Jul- Ng Khai Development 002-242-266-000 04 26034 Corporation v 19- Ng Khai Development 002-242-266-000 Aug-04 26590 Corporation v 21-Jul- Ng Khai Development 002-242-266-000 04 26198 Corporation v - ---------- 1,520,475.00 138,225.00 L-3Q-734 36,000.00 3,272.73 L-3Q-736 5,000.00 454.55 L-3Q-738 122,947.50 11,177.05 L-3Q-740 93,120.00 8,465.45 L-3Q-742 7,800.00 709.09 L-3Q-748 720.00 65.45 L-3Q-749 1,400.00 127.27 L-3Q-750 1,220.00 110.91 L-3Q-751 2,880.00 261.82 L-3Q-756 13,087.50 1,189.77 L-3Q-756 2,565.00 233.18 L-3Q-757 1,118.00 101.64 L-3Q-759 3,068.75 278.98 L-3Q-759 L-3Q- 19,950.00 1,813.64 759b L-3Q- 3,250.00 295.45 759c 25,000.00 2,272.73 L-3Q-761 2,115.00 192.27 L-3Q-762 750.00 68.18 L-3Q-764 2,345.00 213.18 L-3Q-766 5,356.08 486.92 L-3Q-768 33,190.00 3,017.27 L-3Q-773 25,992.00 2,362.91 L-3Q-775 13,610.00 1,237.27 L-3Q-776 7,780.00 707.27 L-3Q-777 192,000.00 17,454.55 L-3Q-779 192,000.00 17,454.55 L-3Q-783 192,000.00 17,454.55 L-3Q-784 192,000.00 17,454.55 L-3Q-785 157,608.00 14,328.00 L-3Q-787 9,240.00 840.00 L-3Q-789 57,974.40 5,270.40 L-3Q-791 67,122.00 6,102.00 L-3Q-793 10,130.00 920.91 L-3Q-795 111,744.00 10,158.55 L-3Q-797 1,499,610.30 136,328.21 L-3Q-798 10,321.65 938.33

L-3Q-800 /

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 37 o£70 28- Ng Khai Development 002-242-266-000 , Aug-04 26743 COI])_oration v 03-Sep- Ng Khai Development 002-242-266-000 04 26834 COI}'oration v !

06- Aug-04 151766 Nissan Cebu Distributors, Inc. 002-39-844-000 v 08- Northern Star Trading General 103-786-148-000 May-04 38569 Merchant v 25-Jun- 660-101-719-592 04 44131 Ormoc Alemars Marketing v 26-Apr- 660-101-719-592 04 45754 Ormoc Alemars Marketing_ v 13-Jul- 660-101-719-592 04 44133 Ormoc Alemars Marketin_g v 13-Jul- 660-101-719-592 04 44134 Ormoc Alemars Marketing v 29-Jul- 660-101-719-592 04 44137 Ormoc Alemars Marketing v 12- 660-101-719-592 Aug-04 46048 Ormoc Alemars Marketing v 16- 660-101-719-592 Aug-04 46055 Ormoc Alemars Marketing v 13-Sep- 660-101-719-592 04 46175 Ormoc Alemars Marketing v 27- 660-101-719-592 A~04 46102 Ormoc Alemars Marketin_g v 02-Sep- 660-101-719-592 04 46104 Ormoc Alemars Marketing v 22-Sep- 660-101-719-592 04 44139 Ormoc Alemars Marketing v 23-Jul- 04 1507 Ormoc Diesel Center 178-644-904 v 26- Aug-04 910 Ormoc Global Enterprises 101-719-907 v 07- Ormoc Macmercury Hardware A~04 70 & Allied Services, Inc. 005-760-260 v 02- Ormoc Macmercury Hardware A~04 2039 & Allied Services, Inc. 005-760-260 v 21- Ormoc Macmercury Hardware Aug-04 2040 & Allied Services, Inc. 005-760-260 v 07- Ormoc Macmercury Hardware Aug-04 1874 & Allied Services, Inc. 005-760-260 v 06- Ormoc Super Shell Service Aug-04 18949 Station 005-759-639 v 30- Ormoc Super Shell Service Aug-04 19071 Station 005-759-639 v 29-Apr- Ormoc Super Shell Service 04 18528 Station 005-759-639 v 13-Jun- Ormoc Super Shell Service 04 18707 Station 005-759-639 v 22-Jun- Philippine Spring Water 000-063-916-000 04 260759 Resources, Inc.

v 20-Jul- Philippine Spring Water 000-063-916-000 04 260885 Resources, Inc.

v 10- Philippine Spring Water 000-063-916-000 AJ!g-04 260998 Resources, Inc.

v 24- Philippine Spring Water 000-063-916-000 Aug-04 262051 Resources, Inc.

v 07-Sep- Philippine Spring Water 000-063-916-000 04 262625 Resources, Inc.

v 21-Jul- 91241351 Pilipinas Shell Petroleum 000-164-757-000 04 8 Corporation v 21-Jul- 91241350 Pilipinas Shell Petroleum 000-164-757-000 04 6 Corporation v 20- 000-292-468-006 May-04 10229 Pryce Gases, Inc.

v 10- 000-292-468-006 Aug-04 10719 Pryce Gases, Inc.

v 24-Jun- Richworld Electrical & Sales Co., 001-228-285-000 04 17367 Ltd.

v 09-Jul- Rich world Electrical & Sales Co., 001-228-285-000 04 17468 Ltd.

v 14-Jul- Rich world Electrical & Sales Co., 001-228-285-000 04 17464 Ltd.

v -- 174,650.00 15,877.27 L-3Q-801 115,950.00 10,540.91 L-3Q-803 L-3Q- 10,435.00 948.64 803b 9,600.00 872.73 L-3Q-806 1 I 2,750.00 250.00 L-3Q-825 I 2,500.00 227.27 L-3Q-826 10,750.00 977.27 L-3Q-828 1,360.00 123.64 L-3Q-830 5,025.00 456.82 L-3Q-832 I 4,350.00 395.45 L-3Q-834 i L-3Q- 22,250.00 2,022.73 836a I L-3Q- 2,000.00 181.82 836b 2,750.00 250.00 L-3Q-838 10,750.00 977.27 L-3Q-840 2,020.00 183.64 L-3Q-842 2,925.00 265.91 L-3Q-843 126,301.34 11,481.94 L-3Q-853 10,052.50 913.86 L-3Q-858 4,915.00 446.82 L-3Q-863 77,775.00 7,070.45 L-3Q-864 92,000.00 8,363.64 L-3Q-866 930.00 84.55 L-3Q-871 270.00 24.55 L-3Q-871 370.00 33.64 L-3Q-872 108.00 9.82 L-3Q-872 12,000.00 1,090.91 L-3Q-902 30,000.00 2,727.27 L-3Q-904 9,000.00 818.18 L-3Q-906 9,000.00 818.18 L-3Q-908 12,000.00 1,090.91 L-3Q-909 40,964.88 3,724.08 L-3Q-911 170,705.92 15,518.72 L-3Q-912 1,240.00 112.73 L-3Q-931 13,400.00 1,218.18 L-3Q-933 10,546.00 958.73 L-3Q-943 14,280.00 1,298.18 L-3Q-944 26,185.00_ 2,380.45 L-3Q-945 - ~ Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 38 o£70 25-Jun- Rich world Electrical & Sales Co., 001-228-285-000 04 17434 Ltd.

v 25-Jun- Richworld Electrical & Sales Co., 001-228-285-000 04 17465 Ltd.

v 08-Jul- Rich world Electrical & Sales Co., 001-228-285-000 04 17439 Ltd.

v 16-Jul- Rich world Electrical & Sales Co., 001-228-285-000 04 17477 Ltd.

v 21-Jul- Rich world Electrical & Sales Co., 001-228-285-000 04 17494 Ltd.

v 19-Jul- Rich world Electrical & Sales Co., 001-228-285-000 04 17483 Ltd.

v 15-Jul- Richworld Electrical & Sales Co., 001-228-285-000 04 17474 Ltd.

v 03- Richworld Electrical & Sales Co., 001-228-285-000 Aug-04 10083 Ltd.

v 03- Richworld Electrical & Sales Co., 001-228-285-000 Aug-04 10076 Ltd.

v 06- Richworld Electrical & Sales Co., 001-228-285-000 Aug-04 10096 Ltd.

v 09- Richworld Electrical & Sales Co., 001-228-285-000 Aug-04 10123 Ltd.

v 17- Richworld Electrical & Sales Co., 001-228-285-000 Aug-04 10190 Ltd.

v 12- Richworld Electrical & Sales Co., 001-228-285-000 Aug-04 10153 Ltd.

v 23-Jul- 04 7892 RL Appliance, Inc.

005-459-648 v 27-Jul- 04 7907 RL Appliance, Inc.

005-459-648 v 09- Aug-04 7976 RL ~liance, Inc.

005-459-648 v 30- Aug-04 8073 RL Appliance, Inc.

005-459-648 v 23-Jul- 103-287-744-000 04 28264 Sealand Industrial Supply v 23-Jul- 103-287-744-000 04 28265 Sealand Industrial Supply v 13- 103-287-744-000 Aug-04 28283 Sealand Industrial Supply v 01-Jul- 04 80271 Serv-Well Drug 101-719-391 v 01-Jul- 04 80270 Serv-Well Drug 101-719-391 v 13-Jul- 04 80279 Serv-Well Drug 101-719-391 v 01-Jun- 04 89688 Serv-Well Drug 101-719-391 v 11-Jun- 04 89485 Serv-Well Drug 101-719-391 v 02-Jun- 04 89758 Serv-Well Drug 101-719-391 v 14-Jun- 04 89820 Serv-Well Drug 101-719-391 v 07- Aug-04 80288 Serv-Well Drug 101-719-391 v 03- Aug-04 80287 Serv-Well Drug 101-719-391 v 08-Jul- 04 80370 Serv-Well Drug 101-719-391 v 07-Jul- 04 80362 Serv-Well Drug 101-719-391 v 27-Jul- 04 80564 Serv-Well Drug 101-719-391 v 12-Jul- 04 80333 Serv-Well Drug 101-719-391 v 23- Aug-04 80698 Serv-Well Drug 101-719-391 v 03- Aug-04 80514 Serv-Well Drug 101-719-391 v 19- Aug-04 80740 Serv-Well Drug 101-719-391 v 24-Sep- 04 80998 Serv-Well Drug 101-719-391 v 75,910.00 6,900.91 L-3Q-946 10,500.00 954.55 L-3Q-947 562,500.00 51,136.36 L-3Q-948 19,950.00 1,813.64 L-3Q-950 30,000.00 2,727.27 L-3Q-952 6,060.00 550.91 L-3Q-954 73,895.00 6,717.73 L-3Q-955 172,640.00 15,694.55 L-3Q-957 76,360.00 6,941.82 L-3Q-958 64,205.00 5,836.82 L-3Q-960 10,641.00 967.36 L-3Q-962 133,460.00 12,132.73 L-3Q-964 4,800.00 436.36 L-3Q-966 29,745.00 2,704.09 L-3Q-968 14,520.00 1,320.00 L-3Q-969 26,450.00 2,404.55 L-3Q-971 I 5,385.00 489.55 L-3Q-973 I L-3Q- 90,000.00 8,181.82 1005 L-3Q- 389,590.20 35,417.29 1006 L-3Q- 85,500.00 7,772.73 1008 L-3Q- 516.00 46.91 1010 L-3Q- 14,476.00 1,316.00 1010 L-3Q- 4,487.90 407.99 1011 L-3Q- 580.80 52.80 1013 L-3Q- 577.80 52.53 1014 L-3Q- 882.80 80.25 1015 L-3Q- 866.40 78.76 1016 L-3Q- 2,875.00 261.36 1018 L-3Q- 5,740.00 521.82 1018 L-3Q- 505.40 45.95 1021 L-3Q- 897.40 81.58 1022 L-3Q- 222.80 20.25 1023 L-3Q- 584.08 53.10 1024 L-3Q- 955.36 86.85 1027 L-3Q- 616.32 56.03 1028 L-3Q- 312.00 28.36 1029 L-3Q- 1,599.60 145.42 1031 ~

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73)

I 24-Sep- 04 80299 Serv-Well Drug 101-719-391 v 1 24-Sep- 04 80300 Serv-Well Drug 101-719-391 v 20-Sep- Sharp (Phils.) Services 005-584-085-000 04 613 Col]J_oration v 14-Jul- 000-070-7 44-000 04 124046 Simon Enterprises, Inc. v 04- 000-070-7 44-000 Aug-04 123941 Simon Enterprises, Inc. v 04-Sep- 003-743-192-000 04 968 Simpson's Phils., Inc. v 02-Jul- ORMOOO Southern Industrial Gases Phils., 002-396-529-000 04 895 Inc.

v 21-Jul- ORM001 Southern Industrial Gases Phils., 002-396-529-000 04 090 Inc.

v 02-Jul- ORMOOO Southern Industrial Gases Phils., 002-396-529-000 04 896 Inc.

v 09- ORM001 Southern Industrial Gases Phils., 002-396-529-000 Aug-04 252 Inc.

v 08-Sep- ORM001 Southern Industrial Gases Phils., 002-396-529-000 04 536 Inc.

v 23-Jul- 04 435 Sunfield Enterprises 187-369-006 v 05-Jul- 000-272-335-000 04 123506 Tacloban Gleen Marketing, Inc. v 05-Jul- 000-272-335-000 04 12."1507 Tacloban Gleen Marketing, Inc. v 23-Jul- 000-272-335-000 04 12"1514 Tacloban Gleen Marketing, Inc. v 23-Jul- 000-272-335-000 04 123824 Tacloban Gleen Marketing, Inc. v 15-Jul- Techno Mech Industrial 04 1436 Corporation 000-314-410 v 15-Jul- Techno Mech Industrial 04 1437 Corporation 000-314-410 v 26-Jul- Techno Mech Industrial 04 1442 Corporation 000-314-410 v 17- Techno Mech Industrial Aug-04 1449 Col]J_oration 000-314-410 v 15-Jul- 04 26632 UN Hardware & Auto Supply 101-720-127 v 07- Aug-04 27213 UN Hardware & Auto Supply 101-720-127 v 08- Aug-04 27192 UN Hardware & Auto Supply 101-720-127 v 10- Aug-04 27271 UN Hardware & Auto Supply 101-720-127 v 13-Sep- 04 28012 UN Hardware & Auto Supply 101-720-127 v 02-Sep- 000-299-812-001 04 101 Unified Chemical Industries, Inc. v 07-Jun- 04 107530 Uni-real Trading Corporation 004-305-254 v 07-Jun- 04 107531 Uni-real Trading Corporation 004-305-254 v 07-Jun- 04 107532 Uni-real Trading Corporation 004-305-254 v 13- May-04 107533 Uni-real Trading Corporation 004-305-254 v 20- May-04 107534 Uni-real Trading Corporation 004-305-254 v 20- May-04 107535 Uni-real Trading Corporation 004-305-254 v 21- May-04 107536 Uni-real Trading Corporation 004-305-254 v 21- May-04 107537 Uni-real TradingCol]J_oration 004-305-254 v 17-Jun- 04 107538 Uni-real Trading Corporation 004-305-254 v 23-Jun- 04 107539 Uni-real Trading Corporation 004-305-254 v 23-Jun- 04 107540 Uni-real Trading Corporation 004-305-254 v L-3Q- 8,657.50 787.05 1032 L-3Q- 10,127.50 920.68 1033 L-3Q- 1,306.50 118.77 1036 L-3Q- 12,246.00 1,113.27 1038 L-3Q- 94,660.80 8,605.53 1040 L-3Q- 45,000.00 4,090.91 1042 L-3Q- 4,680.00 425.45 1044 L-3Q- 12,760.00 1,160.00 1046 L-3Q- 15,120.00 1,374.55 1047 L-3Q- 16,800.00 1,527.27 1049 L-3Q- 28,880.00 2,625.45 1051 L-3Q- 13,199.20 1,199.93 1059 L-3Q- 2,100.00 190.91 1061 L-3Q- 1,700.00 154.55 1063 L-3Q- 6,270.00 570.00 1065 L-3Q- 8,900.00 809.09 1066 L-3Q- 27,000.00 2,454.55 1068 L-3Q- 35,880.00 3,261.82 1069 15,390.00 1,399.09 L-3Q- L-3Q- 75,600.00 6,872.73 1072 L-3Q- 1,350.00 122.73 1091 L-3Q- 3,000.00 272.73 1092 L-3Q- 1,100.00 100.00 1093 I L-3Q- 1,080.00 98.18 1094 L-3Q- I 1,450.00 131.82 1095 L-3Q- 25,660.80 2,332.80 1097 L-3Q- 2,450.00 222.73 1099 L-3Q- 2,450.00 222.73 1100 L-3Q- 2,940.00 267.27 1101 L-3Q- 3,000.00 272.73 1102 L-3Q- 2,660.00 241.82 1103 L-3Q- 1,436.50 130.59 1105 L-3Q- 5,800.00 527.27 1106 L-3Q- 1,449.50 131.77 1107 L-3Q- 12,420.00 1,129.09 1108 L-3Q- 3,550.00 322.73 1110 L-3Q- 40,148.00 3,649.82 1111 /

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73)

! 11-Jun- 04 107541 Uni-real Trading Corporation 004-305-254 v 1 11-Jun- 04 107542 Uni-real Trading Corporation 004-305-254 v 11-Jun- I o4 107543 Uni-real Trading Corporation 004-305-254 v 11-Jun- 04 107544 Uni-real Trading Corporation 004-305-254 v 11-Jun- 04 107545 Uni-real Trading Corporation 004-305-254 v 11-Jun- 04 107546 Uni-real Trading Corporation 004-305-254 v 11-Jun- 04 107547 Uni-real Trading Corporation 004-305-254 v 01-Jul- 04 107548 Uni-real Trading Corporation 004-305-254 v 02-Jul- 04 107549 Uni-real Trading Corporation 004-305-254 v 02-Jul- 04 107550 Uni-real Trading Corporation 004-305-254 v 25-Jun- 04 107652 Uni-real Trading Corporation 004-305-254 v 23-Jun- 04 107653 Uni-real Trading Corporation 004-305-254 v 21-Jun- 04 107654 Uni-real Trading Corporation 004-305-254 v 01-Jul- 04 107655 Uni-real Tradin_g Co!£oration 004-305-254 v 02-Jul- 04 107656 Uni-real Trading Corporation 004-305-254 v 02-Apr- 04 102352 Uni-real Trading Corporation 004-305-254 v 24-Jun- 04 107657 Uni-real Trading Corporation 004-305-254 v 08-Jul- 04 107658 Uni-real Trading Corporation 004-305-254 v 06-Jul- 04 107659 Uni-real Tradin_gCorp_oration 004-305-254 v 06-Jul- 04 107660 Uni-real Trading Corporation 004-305-254 v 06-Jul- 04 107661 Uni-real Trading Corporation 004-305-254 v 06-Jul- 04 107662 Uni-real Trading Corporation 004-305-254 v 06-Jul- 04 107663 Uni-real Trading Corporation 004-305-254 v 06-Jul- 04 107664 Uni-real Trading Corporation 004-305-254 v 19-Jul- 04 107665 Uni-real Trading Corporation 004-305-254 v 19-Jul- 04 107666 Uni-real Trading Corporation 004-305-254 v 15-Jul- 04 107667 Uni-real Trading Corporation 004-305-254 v 23-Jul- 04 107668 Uni-real Trading Corporation 004-305-254 v 02- Aug-04 107669 Uni-real Trading Corporation 004-305-254 v 23-Jul- 04 107670 Uni-real Trading Corporation 004-305-254 v 29-Jul- 04 107671 Uni-real Trading Corporation 004-305-254 v 29-Jul- 04 107672 Uni-real Trading Corporation 004-305-254 v 16- Aug-04 107673 Uni-real Trading Corporation 004-305-254 v 13- Allg-04 107674 Uni-real Trading Corporation 004-305-254 v 10- Aug-04 107675 Uni-real Trading Corporation 004-305-254 v 10- Aug-04 107676 Uni-real Trading Corporation 004-305-254 v 27-Jul- _Q_4

- _1076Z7

'---Uni-~al Tra_ding C~rporation - 0()4-305-~4 v - L-3Q- 2,950.00 268.18 1113 L-3Q- 2,950.00 268.18 1114 L-3Q- 2,680.00 243.64 1115 L-3Q- 2,130.00 193.64 1116 L-3Q- 2,370.00 215.45 1117 L-3Q- I 2,290.00 208.18 1118 L-3Q- i 1,686.00 153.27 1119 L-3Q- 8,245.00 749.55 1121 L-3Q- 2,740.00 249.09 1122 L-3Q- 2,734.00 248.55 1123 L-3Q- i 920.00 83.64 1124 L-3Q- 770.00 70.00 1125 i L-3Q- 2,106.00 191.45 1126 • L-3Q- 2,990.00 271.82 1127 L-3Q- 2,728.00 248.00 1128 L-3Q- 2,870.00 260.91 1129 L-3Q- 18,720.00 1,701.82 1132 L-3Q- 14,400.00 1,309.09 1133 L-3Q- 2,230.00 202.73 1134 L-3Q- 2,650.00 240.91 1135 L-3Q- 912.00 82.91 1136 L-3Q- 2,290.00 208.18 1137 L-3Q- 2,880.00 261.82 1138 L-3Q- 2,880.00 261.82 1139 L-3Q- 3,106.50 282.41 1143 L-3Q- 45,000.00 4,090.91 1144 L-3Q- 32,400.00 2,945.45 1145 L-3Q- 465.00 42.27 1146 L-3Q- 2,975.00 270.45 1147 L-3Q- 27,745.00 2,522.27 1148 L-3Q- 47,197.50 4,290.68 1157 L-3Q- 16,470.00 1,497.27 1158 L-3Q- 1,160.00 105.45 1160 L-3Q- 2,975.00 270.45 1161 L-3Q- 12,750.00 1,159.09 1171 L-3Q- 10,350.00 940.91 1172 L-3Q- __ 14,540.00 L___ 1,321.82 1173 (/ '

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73)

10- Aug-04 107678 Uni-real Trading Corporation 004-305-254 v 12- Aug-04 107679 Uni-real Trading Corporation 004-305-254 v 11- Aug-04 107680 Uni-real Trading Coi]J_oration 004-305-254 v 02-Sep- 04 107682 Uni-real Trading Corporation 004-305-254 v 13- Aug-04 107683 Uni-real Trading Corporation 004-305-254 v 20- Aug-04 107684 Uni-real Trading Corporation 004-305-254 v 05- Aug-04 107685 Uni-real Trading Corporation 004-305-254 v 05- A1!&04 107686 Uni-real Trading C()rporation 004-305-254 v 05- A'!&04 107687 Uni-real Trading Corporation 004-305-254 v 05- Aug-04 107688 Uni-real Trading Corporation 004-305-254 v 05- Aug-04 107689 Uni-real Trading Corporation 004-305-254 v 06- Aug-04 107690 Uni-real Trading Corporation 004-305-254 v 13- Aug-04 107691 Uni-real Trading Corporation 004-305-254 v 12- Aug-04 107692 Uni-real Trading Coi]J_oration 004-305-254 v 12- Aug-04 107693 Uni-real Trading Corporation 004-305-254 v 07- Aug-04 107694 Uni-real Trading Corporation 004-305-254 v 09- Aug-04 107695 Uni-real Trading Corporation 004-305-254 v 09- Aug-04 107696 Uni-real Trading Corporation 004-305-254 v 10- Aug-04 107697 Uni-real Trading Corporation 004-305-254 v 26- A1!&04 107698 Uni-real Trading Corporation 004-305-254 v 31-Jul- 04 107699 Uni-real Trading Corporation 004-305-254 v 02-Sep- 04 107700 Uni-real Trading Corporation 004-305-254 v 31-Jul- 04 107701 Uni-real Trading Corporation 004-305-254 v 22-Jun- 000-062-769-000 04 15811 Up-Town Industrial Sales, Inc. v 26-Jun- 000-062-769-000 04 16327 U~Town Industrial Sales, Inc. v 21-Jul- 000-062-769-000 04 17922 Up-Town Industrial Sales, Inc. v 10-]ul- 000-062-769-000 04 17191 Up-Town Industrial Sales, Inc. v 14-Jul- 000-062-769-000 04 17383 Up-Town Industrial Sales, Inc. v 19-Jul- 000-062-769-000 04 17756 Up-Town Industrial Sales, Inc. v 20-Jul- 000-062-769-000 04 17804 U~Town Industrial Sales, Inc. v 24-Jul- 000-062-769-000 04 18217 Up-Town Industrial Sales, Inc. v 24-Jul- 000-062-769-000 04 18181 Up-Town Industrial Sales, Inc. v 24-Jul- 000-062-769-000 04 18072 Up-Town Industrial Sales, Inc. v 24-Jul- 000-062-769-000 04 18231 Up-Town Industrial Sales, Inc. v 03- 000-062-769-000 Aug-04 18927 Up-Town Industrial Sales, Inc. v 27-Jul- 000-062-769-000 04 18306 Up-Town Industrial Sales, Inc. v 05- 000-062-769-000 Aug-04 19069 Up-Town Industrial Sales, Inc. v L-3Q- 3,302.00 300.18 1175 L-3Q- 9,340.00 849.09 1176 L-3Q- 12,200.00 1,109.09 1177 L-3Q- 12,253.64 1,113.97 1181 L-3Q- 29,343.00 2,667.55 1183 L-3Q- 51,481.00 4,680.09 1185 L-3Q- 11,424.00 1,038.55 1189 L-3Q- 3,800.00 345.45 1190 L-3Q- 6,469.00 588.09 1191 L-3Q- 8,052.00 732.00 1192 L-3Q- 3,050.00 277.27 1193 L-3Q- 3,025.00 275.00 1194 L-3Q- 10,350.00 940.91 1196 L-3Q- 8,500.00 772.73 1197 L-3Q- 2,000.00 181.82 1198 L-3Q- 8,250.00 750.00 1199 L-3Q- 72,047.00 6,549.73 1200 L-3Q- 22,395.25 2,035.93 1201 L-3Q- 11,372.50 1,033.86 1202 L-3Q- 12,051.70 1,095.61 1203 L-3Q- 42,482.00 3,862.00 1204 L-3Q- 5,000.00 454.55 1205 L-3Q- 48,635.50 4,421.41 1209 L-3Q- 161,112.00 14,646.55 1213 L-3Q- 121,374.00 11,034.00 1215 L-3Q- I 21,842.70 1,985.70 1217 L-3Q- 74,070.00 6,733.64 1218 L-3Q- 57,939.00 5,267.18 1219 L-3Q- 6,500.00 590.91 1220 L-3Q- 39,708.00 3,609.82 1221 L-3Q- 4,374.00 397.64 1223 L-3Q- 4,250.00 386.36 1224 L-3Q- 3,108.00 282.55 1225 L-3Q- 2,920.00 265.45 1226 L-3Q- 5,104.00 464.00 1228 L-3Q- 26,219.04 2,383.55 1229 L-3Q- 16,092.00 1,462.91 1230 ~

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73)

23- 000-062-769-000 Aug-04 20314 Up-Town Industrial Sales, Inc. v 04- 000-062-769-000 Aug-04 18999 Up-Town Industrial Sales, Inc. v 04-Sep- 000-062-769-000 04 21217 Up-Town Industrial Sales, Inc. v 12- 890-113-484-362 Aug-04 46019 US Abucay_ Trading_ & SupplY v 15-Jul- 04 7 Vizads Boutique and Gift Shop 137-825-088 v 26-Jun- 000-388-901-000 04 127925 W & L Trading Corporation v 23-Jun- 000-388-901-000 04 127915 W & L Trading Corporation v 17- 189-548-183-000 Aug-04 956 Wellstuff Traders v 28-Jun- Williams Commercial Company 003-741-488-000 04 95984 Incorporated v 21-Jul- Williams Commercial Company 003-7 41-488-000 04 96647 Incorporated v 23-Jul- Williams Commercial Company 003-741-488-000 04 96677 Incorporated v 27-Jul- Williams Commercial Company 003-741-488-000 04 96777 Incorporated v 27-Jul- Williams Commercial Company 003-741-488-000 04 96779 Incorporated v 20- Williams Commercial Company 003-741-488-000 May-04 95496 Incorporated v 25-Jun- Williams Commercial Company 003-741-488-000 04 96083 Incorporated v 13-Apr- 04 37 Yon Yap Electrical Entel]Jrises 180-495-068 v 28-Jul- 04 72 Yon Yap Electrical Enterprises 180-495-068 v 03- Aug-04 77 Yon Yap Electrical Enterprises 180-495-068 v 09- Aug-04 84 Yon Yap Electrical Enterprises 180-495-068 v 03- Aug-04 81 Yon Yap Electrical Enterprises 180-495-068 v 22-Sep- 04 108 Yon Yap Electrical Entel]Jrises 180-495-068 v 31-Jul- 04 73 Yon Yap Electrical Enterprises 180-495-068 v 31-Jul- 04 74 Yon Yap Electrical Enterprises 180-495-068 v 19-Jul- 200-239-306-000 04 2025 R.a.T. Philippines, Inc. v 13-Jul- 204-248-281-000 04 2581 Access Frontier v 13-Jul- 204-248-281-000 04 2580 Access Frontier v 21-Jul- 000-375-094-000 04 1888 Arnzen Industies, Incorported v 23-Jul- MH0074 001-113-555-000 04 3 Citibind Corporation v 16- MH0078 001-113-555-000 Aug-04 3 Citibind Corporation v 20-Jul- 005-581-602-000 04 10922 Digitron International Sales, Inc. v 13-Sep- 000-158-133-000 04 841 Eagle Process Controls, Inc. v 03- 000-247-463-000 Aug-04 19484 FH Commercial, Inc.

v 26-Jul- 000-247-463-000 04 19434 FH Commercial, Inc.

v 25- King's Industrial Safety Supply, 213-489-827-000 Aug-04 22553 Inc.

v 01-Jun- Metrowide Commodities 004-828-548-000 04 616 Coi]Joration v 21-Apr- Manila Machinery & Supply 000-130-122-000 04 4263 Company, Inc.

v 10- 001-482-761-000 Aug-04 1877 Master Automated Systems, Inc. v 13,320.00 1,210.91 152,168.00 13,833.45 9,850.00 895.45 913.00 83.00 28,650.00 2,604.55 12,210.00 1,110.00 14,357.00 1,305.18 209,720.00 19,065.45 16,490.00 1,499.09 8,375.00 761.36 4,780.00 434.55 17,811.00 1,619.18 19,972.00 1,815.64 1,450.00 131.82 882.00 80.18 2,117.00 192.45 330.00 30.00 1,600.00 145.45 2,940.00 267.27 2,380.00 216.36 1,744.00 158.55 2,370.00 215.45 2,765.00 251.36 8,949.00 813.54 86,035.80 7,821.44 30,935.66 2,812.33 350,550.19 31,868.20 3,300.00 300.00 3,780.00 343.64 3,570.00 324.55 89,280.00 8,116.36 197,600.00 17,963.64 10,886.90 989.72 12,960.00 1,178.18 101,825.75 9,256.89 46,200.00 4,200.00 5,172.00 470.18 L-3Q- 1232 L-3Q- 1233 L-3Q- 1235 L-3Q- 1238 L-3Q- 1240 L-3Q- 1250 L-3Q- 1252 L-3Q- 1252d L-3Q- 1254 L-3Q- 1256 L-3Q- 1258 L-3Q- 1259 L-3Q- 1260 L-3Q- 1262 L-3Q- 1264 L-3Q- 1272 L-3Q- 1274 L-3Q- 1278 L-3Q- 1283 L-3Q- 1285 L-3Q- 1287 L-3Q- 1289b L-3Q- 1289c L-3Q- 1290 L-3Q- 1292 L-3Q- 1294 L-3Q- 1295 L-3Q- 1301 L-3Q- 1302 L-3Q- 1304 L-3Q- 1305 L-3Q- 1306 L-3Q- 1307 L-3Q- 1309 L-3Q- 1312 L-3Q- 1317 L-3Q- 1318 ' '

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73)

08-Jun- Spirax Sarco Private Umited 004-836-971-000 04 14189 (Philippines Branch) v 20-Jul- Trigon Management & Industrial 000-192-542-000 04 8571 Corp.

v 05-Jul- 000-062-827-000 04 26449 Vette Industrial Sales Co., Inc. v 25- 000-151-512-000 May-04 166 Wise & Company, Inc.

v 23-Jul- 001-755-540-000 04 2228 Zenith Wire & Conduit, Inc. v - - -- Total Domestic Purchases of Goods for the 3rd Quarter of 2004 iii Invoice Invoice Name of Seller TIN Date No.

16-Aug- Ameresco Comm'l & Ind'l. Co., 000-346-058-000 04 9095 Inc.

v 08-Nov- 083-150-482-190 04 1651 Areja Marketing v 08-Nov- 083-150-482-190 04 1652 Areja Marketing v 09-Dec- 083-150-482-190 04 1657 Areja Marketing v 14-0ct- 000-412-606-000 04 708192 Atlas Copco (Philippines) Inc. v 28-Sep- Canon Marketing (Philippines) 000-159-448-000 04 281031 Inc.

v 05-0ct- Canon Marketing (Philippines) 000-159-448-000 04 281077 Inc.

v 14-0ct- Canon Marketing (Philippines) 000-159-448-000 04 281169 Inc.

v 14-0ct- Canon Marketing (Philippines) 000-159-448-000 04 281167 Inc.

v 04-Nov- Cebu Ever Good 082-103-789-576 04 9920 Merchandising v 02-Jul- 002-884-643-000 04 24298 Cebu Progress Commercial v 02-Jul- 002-884-643-000 04 24297 Cebu Progress Commercial v 27-0ct- 002-884-643-000 04 24394 Cebu Progress Commercial v 18-Nov- 002-884-643-000 04 24499 Cebu Progress Commercial v 16-Nov- 000-256-902-000 04 125934 Cebu Tristar Corporation v 27-Sep- 820-100-069-983 04 716 Clarean Trading Philippines v 14-0ct- 820-100-069-983 04 721 Clarean Trading Philippines v 19-0ct- 820-100-069-983 04 729 Clarean Trading Philippines v 01-Dec- 820-100-069-983 04 639 Clarean Trading Philippines v 07-May- 901-116-379-000 04 1823 Codilla's Auto Parts Center v 26-Sep- Codilla's Petron Super Service 089-104-7 43-000 04 25369 Station v 16-Sep- Codilla's Petron Super Service 089-104-7 43-000 04 24279 Station v 18-Sep- Codilla's Petron Super Service 089-104-7 43-000 04 2472* Station v 18-Sep- Codilla's Petron Super Service 089-104-743-000 04 23817 Station v 18-Sep- Codilla's Petron Super Service 089-104-743-000 04 23814 Station v 15-Sep- Codilla's Petron Super Service 089-104-7 43-000 04 24727 Station v 20-Sep- Codilla's Petron Super Service 089-104-743-000 04 26018 Station v 20-Sep- Codilla's Petron Super Service 089-104-743-000 - 04 - 23908 Station v L-3Q- 163,097.40 14,827.04 1328 L-3Q- 43,872.00 3,988.36 1333 L-3Q- 4,750.00 431.82 1335 L-3Q- 18,000.00 1,636.36 1340 L-3Q- 11,162.50 1,014.77 1342 16,255,547.91 1,477,777.07 Invoice VAT Exhibit Amount KK 101,420.00 9,220.00 L-4Q-18 26,040.00 2,367.27 L-4Q-20 3,960.00 360.00 L-4Q-21 6,600.00 600.00 L-4Q-23 251,389.38 22,853.58 L-4Q-29 8,660.00 787.27 L-4Q-39 5,500.00 500.00 L-4Q-41 10,100.00 918.18 L-4Q-42 22,050.00 2,004.55 L-4Q-44 80,600.00 7,327.27 L-4Q-49 8,100.00 736.36 L-4Q-58 7,380.00 670.91 L-4Q-59 40,000.00 3,636.36 L-4Q-61 38,750.00 3,522.73 L-4Q-63 55,550.00 5,050.00 L-4Q-70 2,890.00 262.73 L-4Q-111 2,850.00 259.09 L-4Q-112 53,994.00 4,908.55 L-4Q-114 3,160.00 287.27 L-4Q-116 8,400.00 763.64 L-4Q-120 1,334.99 121.36 L-4Q-122 969.15 88.10 L-4Q-123 1,406.99 127.91 L-4Q-123 1,230.07 111.82 L-4Q-123 495.73 45.07 L-4Q-123 576.78 52.43 L-4Q-124 1,400.04 127.28 L-4Q-124 1,400.50 127.32

L-4Q-124 /

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73) Page44 o£70 20-Sep- Codilla's Petron Super Service 089-104-743-000 04 23940 Station v 20-Sep- Codilla's Petron Super Service 089-104-7 43-000 04 23943 Station v 21-Sep- Codilla's Petron Super Service 089-104-7 43-000 04 26084 Station v 22-Sep- Codilla's Petron Super Service 089-104-743-000 04 26121 Station v 22-Sep- Codilla's Petron Super Service 089-104-743-000 04 25047 Station v 22-Sep- Codilla's Petron Super Service 089-104-743-000 04 25002 Station v 23-Sep- Codilla's Petron Super Service 089-104-743-000 04 25197 Station v 23-Sep- Codilla's Petron Super Service 089-104-7 43-000 04 25191 Station v 24-Sep- Codilla's Petron Super Service 089-104-7 43-000 04 24880 Station v 23-Jun- Codilla's Petron Super Service 089-104-7 43-000 04 25201 Station v 24-Sep- Codilla's Petron Super Service 089-104-743-000 04 26498 Station v 25-Sep- Codilla's Petron Super Service 089-104-743-000 04 25282 Station v 26-Sep- Codilla's Petron Super Service 089-104-743-000 04 25382 Station v 26-Sep- Codilla's Petron Super Service 089-104-743-000 04 25375 Station v 27-Sep- Codilla's Petron Super Service 089-104-743-000 04 25420 Station v 28-Sep- Codilla's Petron Super Service 089-104-743-000 04 25522 Station v 28-Sep- Codilla's Petron Super Service 089-104-743-000 04 26673 Station v 29-Sep- Codilla's Petron Super Service 089-104-743-000 04 25633 Station v 29-Sep- Codilla's Petron Super Service 089-104-743-000 04 25639 Station v 29-Sep- Codilla's Petron Super Service 089-104-743-000 04 25645 Station v 30-Sep- Codilla's Petron Super Service 089-104-7 43-000 04 25750 Station v 30-Sep- Codilla's Petron Super Service 089-104-7 43-000 04 25741 Station v 30-Sep- Codilla's Petron Super Service 089-104-7 43-000 04 25756 Station v 30-Sep- Codilla's Petron Super Service 089-104-7 43-000 04 26794 Station v 18-0ct- Codilla's Petron Super Service 089-104-7 43-000 04 755254 Station v 19-0ct- Codilla's Petron Super Service 089-104-7 43-000 04 754565 Station v 23-0ct- Codilla's Petron Super Service 089-104-7 43-000 04 755520 Station v 28-0ct- Codilla's Petron Super Service 089-104-7 43-000 04 755006 Station v 16-0ct- Codilla's Petron Super Service 089-104-7 43-000 04 29688 Station v 16-0ct- Codilla's Petron Super Service 089-104-7 43-000 04 30065 Station v 16-0ct- Codilla's Petron Super Service 089-104-7 43-000 04 29708 Station v 17-0ct- Codilla's Petron Super Service 089-104-743-000 04 29725 Station v 17-0ct- Codilla's Petron Super Service 089-104-7 43-000 04 29723 Station v 17-0ct- Codilla's Petron Super Service 089-104-743-000 04 30096 Station v 18-0ct- Codilla's Petron Super Service 089-104-7 43-000 04 30202 Station v 18-0ct- Codilla's Petron Super Service 089-104-743-000 04 30139 Station v 18-0ct- Codilla's Petron Super Service 089-104-7 43-000 04 29608 Station v 1,337.91 121.63 L-4Q-124 1,201.12 109.19 L-4Q-125 1,132.04 102.91 L-4Q-125 924.99 84.09 L-4Q-125 530.97 48.27 L-4Q-125 1,045.97 95.09 L-4Q-126 603.39 54.85 L-4Q-126 881.95 80.18 L-4Q-126 1,456.52 132.41 L-4Q-126 1,217.18 110.65 L-4Q-127 946.49 86.04 L-4Q-127 962.24 87.48 L-4Q-127 994.47 90.41 L-4Q-127 1,177.34 107.03 L-4Q-128 980.91 89.17 L-4Q-128 1,770.77 160.98 L-4Q-128 1,287.38 117.03 L-4Q-129 1,000.17 90.92 L-4Q-129 1,647.19 149.74 L-4Q-129 591.84 53.80 L-4Q-129 1,501.24 136.48 L-4Q-130 . 909.96 82.72 L-4Q-130 1,222.65 111.15 L-4Q-130 417.59 37.96 L-4Q-130 145.00 13.18 L-4Q-132 252.00 22.91 L-4Q-133 145.00 13.18 L-4Q-133 131.00 11.91 L-4Q-133 689.36 62.67 L-4Q-134 1,208.66 109.88 L-4Q-134 524.43 47.68 L-4Q-134 765.61 69.60 L-4Q-134 664.31 60.39 L-4Q-135 723.07 65.73 L-4Q-135 1,087.72 98.88 L-4Q-135 1,571.74 142.89 L-4Q-135 1,357.74 123.43

L-4Q-131 ~

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page45 o£70 I 19-0ct- Codilla's Petron Super Service 089-104-7 43-000 ' 04 30267 Station v 19-0ct- Codilla's Petron Super Service 089-104-743-000 04 30254 Station v 1 19-0ct- Codilla's Petron Super Service 089-104-7 43-000 04 30258 Station v 19-0ct- Codilla's Petron Super Service 089-104-743-000 04 30291 Station v 19-0ct- Codilla's Petron Super Service 089-104-7 43-000 04 29903 Station v 20-0ct- Codilla's Petron Super Service 089-104-743-000 04 30374 Station v I 20-0ct- Codilla's Petron Super Service 089-104-743-000 04 30353 Station v I 20-0ct- Codilla's Petron Super Service 089-104-7 43-000 04 30311 Station v 16-0ct- Codilla's Petron Super Service 089-104-743-000 04 29000 Station v 21-0ct- Codilla's Petron Super Service 089-104-743-000 04 30398 Station v 21-0ct- Codilla's Petron Super Service 089-104-743-000 04 30481 Station v 21-0ct- Codilla's Petron Super Service 089-104-7 43-000 04 30430 Station v 22-0ct- Codilla's Petron Super Service 089-104-743-000 04 30526 Station v 22-0ct- Codilla's Petron Super Service 089-104-743-000 04 30486 Station v 22-0ct- Codilla's Petron Super Service 089-104-7 43-000 04 30511 Station v 23-0ct- Codilla's Petron Super Service 089-104-743-000 04 30571 Station v 23-0ct- Codilla's Petron Super Service 089-104-7 43-000 04 30586 Station v 23-0ct- Codilla's Petron Super Service 089-104-7 43-000 04 31066 Station v 26-0ct- Codilla's Petron Super Service 089-104-743-000 04 30838 Station v 26-0ct- Codilla's Petron Super Service 089-104-7 43-000 04 30848 Station v 26-0ct- Codilla's Petron Super Service 089-104-743-000 04 31212 Station v 27-0ct- Codilla's Petron Super Service 089-104-7 43-000 04 31691 Station v 27-0ct- Codilla's Petron Super Service 089-104-7 43-000 04 30867 Station v 28-0ct- Codilla's Petron Super Service 089-104-743-000 04 30975 Station v 28-0ct- Codilla's Petron Super Service 089-104-743-000 04 30978 Station v 28-0ct- Codilla's Petron Super Service 089-104-7 43-000 04 32038 Station v 29-0ct- Codilla's Petron Super Service 089-104-743-000 04 32088 Station v 29-0ct- Codilla's Petron Super Service 089-104-7 43-000 04 33133 Station v 29-0ct- Codilla's Petron Super Service 089-104-7 43-000 04 32105 Station v 29-0ct- Codilla's Petron Super Service 089-104-7 43-000 04 32129 Station v 30-0ct- Codilla's Petron Super Service 089-104-743-000 04 33209 Station v 31-0ct- Codilla's Petron Super Service 089-104-743-000 04 31504 Station v 31-0ct- Codilla's Petron Super Service 089-104-7 43-000 04 33254 Station v 31-0ct- Codilla's Petron Super Service 089-104-743-000 04 32243 Station v 31-0ct- Codilla's Petron Super Service 089-104-743-000 04 32244 Station v 19-Nov- Codilla's Petron Super Service 089-104-7 43-000 04 756106 Station v 26-Nov- Codilla's Petron Super Service 089-104-743-000 L ...

04 756338 Station v - '--- ----- 559.11 50.83 L-4Q-136 1,513.77 137.62 L-4Q-136 709.56 64.51 L-4Q-136 69.51 6.32 L-4Q-137 I 1,294.21 117.66 L-4Q-137 I 1,539.11 139.92 L-4Q-137 I 873.65 79.42 L-4Q-137 I 510.86 46.44 L-4Q-138 !

811.04 73.73 L-4Q-138 843.30 76.66 L-4Q-138 629.95 57.27 L-4Q-138 I 1,326.67 120.61 L-4Q-139 1,274.35 115.85 L-4Q-139 530.57 48.23 L-4Q-139 1,777.90 161.63 L-4Q-139 409.99 37.27 L-4Q-140 1,334.15 121.29 L-4Q-140 1,257.95 114.36 L-4Q-140 1,502.46 136.59 L-4Q-140 1,116.21 101.47 L-4Q-141 436.40 39.67 L-4Q-141 1,865.35 169.58 L-4Q-141 722.56 65.69 L-4Q-141 878.75 79.89 L-4Q-142 1,303.38 118.49 L-4Q-142 1,346.52 122.41 L-4Q-142 1,126.94 102.45 L-4Q-143 440.23 40.02 L-4Q-143 1,171.62 106.51 L-4Q-143 995.99 90.54 L-4Q-143 665.52 60.50 L-4Q-144 816.24 74.20 L-4Q-144 638.24 58.02 L-4Q-144 1,003.26 91.21 L-4Q-144 1,099.56 99.96 L-4Q-145 215.00 19.55 L-4Q-147 322.00 29.27 L-4Q-14/ v Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page46 o£70 29-Nov- Codilla's Petron Super Service 089-104-743-000 04 756414 Station v 16-Nov- Codilla's Petron Super Service 089-104-7 43-000 04 34389 Station v 18-Nov- Codilla's Petron Super Service 089-104-7 43-000 04 34579 Station v 18-Nov- Codilla's Petron Super Service 089-104-7 43-000 04 34558 Station v 18-Nov- Codilla's Petron Super Service 089-104-7 43-000 04 34600 Station v 17-Nov- Codilla's Petron Super Service 089-104-7 43-000 04 35596 Station v 18-Nov- Codilla's Petron Super Service 089-104-743-000 04 35831 Station v 19-Nov- Codilla's Petron Super Service 089-104-743-000 04 36084 Station v 20-Nov- Codilla's Petron Super Service 089-104-7 43-000 04 36240 Station v 20-Nov- Codilla's Petron Super Service 089-104-7 43-000 04 34712 Station v 20-Nov- Codilla's Petron Super Service 089-104-743-000 04 34706 Station v I 20-Nov- Codilla's Petron Super Service 089-104-7 43-000 04 34720 Station v 21-Nov- Codilla's Petron Super Service 089-104-7 43-000 04 34761 Station v I 22-Nov- Codilla's Petron Super Service 089-104-7 43-000 04 36568 Station v 23-Nov- Codilla's Petron Super Service 089-104-743-000 04 34894 Station v 23-Nov- Codilla's Petron Super Service 089-104-7 43-000 04 34931 Station v 24-Nov- Codilla's Petron Super Service 089-104-743-000 04 37005 Station v 24-Nov- Codilla's Petron Super Service 089-104-7 43-000 04 37007 Station v 24-Nov- Codilla's Petron Super Service 089-104-743-000 04 37037 Station v 24-Nov- Codilla's Petron Super Service 089-104-7 43-000 04 37059 Station v 26-Nov- Codilla's Petron Super Service 089-104-7 43-000 04 37179 Station v 26-Nov- Codilla's Petron Super Service 089-104-743-000 04 36883 Station v 29-Nov- Codilla's Petron Super Service 089-104-743-000 04 38160 Station v 26-Nov- Codilla's Petron Super Service 089-104-7 43-000 04 38040 Station v 29-Nov- Codilla's Petron Super Service 089-104-7 43-000 04 37373 Station v 29-Nov- Codilla's Petron Super Service 089-104-743-000 04 37375 Station v 29-Nov- Codilla's Petron Super Service 089-104-743-000 04 37341 Station v 29-Nov- Codilla's Petron Super Service 089-104-7 43-000 04 38249 Station v 30-Nov- Codilla's Petron Super Service 089-104-743-000 04 38377 Station v 14-Dec- Codilla's Petron Super Service 089-104-743-000 04 756062 Station v 11-Dec- Codilla's Petron Super Service 089-104-7 43-000 04 39331 Station v 11-Dec- Codilla's Petron Super Service 089-104-743-000 04 40655 Station v 11-Dec- Codilla's Petron Super Service 089-104-7 43-000 04 40663 Station v 11-Dec- Codilla's Petron Super Service 089-104-743-000 04 40434 Station v 11-Dec- Codilla's Petron Super Service 089-104-7 43-000 04 40431 Station v 12-Dec- Codilla's Petron Super Service 089-104-743-000 04 39355 Station v 12-Dec- Codilla's Petron Super Service 089-104-743-000 04 39356 Station v 360.00 32.73 L-4Q-147 1,825.88 165.99 L-4Q-148 723.60 65.78 L-4Q-148 710.26 64.57 L-4Q-148 618.34 56.21 L-4Q-148 984.34 89.49 L-4Q-149 1,525.81 138.71 L-4Q-149 1,208.82 109.89 L-4Q-149 363.54 33.05 L-4Q-149 1,817.96 165.27 L-4Q-150 992.92 90.27 L-4Q-150 1,214.59 110.42 L-4Q-150 968.44 88.04 L-4Q-150 I 1,043.80 94.89 L-4Q-151 I 1,148.99 104.45 L-4Q-151 I 639.18 58.11 L-4Q-151 I 1,189.94 108.18 L-4Q-151 I 1,550.92 140.99 L-4Q-152 1,248.81 113.53 L-4Q-152 845.12 76.83 L-4Q-152 986.90 89.72 L-4Q-152 566.02 51.46 L-4Q-153 893.40 81.22 L-4Q-153 1,448.19 131.65 L-4Q-153 1,387.86 126.17 L-4Q-153 1,110.22 100.93 L-4Q-154 1,155.92 105.08 L-4Q-154 1,895.07 172.28 L-4Q-154 964.90 87.72 L-4Q-154 312.00 28.36 L-4Q-156 959.86 87.26 L-4Q-157 969.26 88.11 L-4Q-157 1,113.72 101.25 L-4Q-157 1,060.50 96.41 L-4Q-157 1,091.28 99.21 L-4Q-158 766.15 69.65 L-4Q-158 1,152.21 104.75

L-4Q-158 J

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73) Page47 o£70 I 12-Dec- Cedilla's Perron Super Service 089-104-743-000 04 40676 Station v I 13-Dec- Cedilla's Perron Super Service 089-104-7 43-000 04 40682 Station v 13-Dec- Cedilla's Perron Super Service 089-104-7 43-000 04 39469 Station v 13-Dec- Cedilla's Perron Super Service 089-104-7 43-000 04 39438 Station v 14-Dec- Cedilla's Perron Super Service 089-104-743-000 04 39511 Station v 14-Dec- Cedilla's Perron Super Service 089-104-7 43-000 04 40935 Station v 01-Dec- Cedilla's Perron Super Service 089-104-743-000 04 37536 Station v 02-Dec- Cedilla's Perron Super Service 089-104-7 43-000 04 38764 Station v 02-Dec- Cedilla's Perron Super Service 089-104-7 43-000 04 38496 Station v 02-Dec- Cedilla's Petron Super Service 089-104-743-000 04 37586 Station v 05-Dec- Cedilla's Perron Super Service 089-104-743-000 04 38911 Station v 06-Dec- Cedilla's Perron Super Service 089-104-7 43-000 04 37888 Station v 07-Dec- Cedilla's Perron Super Service 089-104-743-000 04 40247 Station v 08-Dec- Cedilla's Perron Super Service 089-104-7 43-000 04 39017 Station v 09-Dec- Cedilla's Petron Super Service 089-104-743-000 04 39190 Station v 09-Dec- Cedilla's Perron Super Service 089-104-7 43-000 04 39148 Station v 09-Dec- Cedilla's Perron Super Service 089-104-743-000 04 39199 Station v 10-Dec- Cedilla's Perron Super Service 089-104-743-000 04 40426 Station v 10-Dec- Cedilla's Perron Super Service 089-104-7 43-000 04 39278 Station v 11-Dec- Cedilla's Perron Super Service 089-104-743-000 04 39329 Station v 11-Dec- 134-005-57 4-002 04 189610 Coen Fashion House v 17-Dec- 134-005-57 4-002 04 193268 Coen Fashion House v 22-0ct- Crest Sun Industrial Products, 001-943-797-000 04 20038 Inc.

v 30-Nov- 000-067-683-000 04 9779 Degalen Corporation v 30-Nov- 000-067-683-000 04 9782 Degalen Corporation v 16-Dec- 200-310-243-000 04 60 Diacomm Enterprises v 28-Jul- 200-310-243-000 04 736 Diacomm Enterprises v 26-Apr- 890-004-305-869 04 36367 EBR Marketing Corporation v 29-0ct- 890-004-305-869 04 38549 EBR Marketing Corporation v 17-Sep- 890-004-305-869 04 38083 EBR Marketing Corporation v 22-Nov- 890-004-305-869 04 38853 EBR Marketing Corporation v 01-Dec- 890-004-305-869 04 38958 EBR Marketing Corporation v 27-Nov- 890-004-305-869 04 38920 EBR Marketing Corporation v 03-Dec- 890-004-305-869 04 38984 EBR Marketing Corporation v 16-0ct- 890-004-305-869 04 38402 EBR Marketing Col}'oration v 25-0ct- 890-004-305-869 04 38500 EBR Marketing Corporation v 25-0ct- 890-004-305-869 04 38499 EBR Marketing Corporation v 822.37 74.76 L-4Q-158 852.33 77.48 L-4Q-159 1,488.93 135.36 L-4Q-159 1,881.94 171.09 L-4Q-159 1,272.74 115.70 L-4Q-159 964.80 87.71 L-4Q-160 1,302.05 118.37 L-4Q-160 510.89 46.44 L-4Q-160 1,250.28 113.66 L-4Q-160 1,453.59 132.14 L-4Q-161 1,313.50 119.41 L-4Q-161 1,539.58 139.96 L-4Q-161 1,488.47 135.32 L-4Q-161 1,242.42 112.95 L-4Q-162 675.36 61.40 L-4Q-162 1,929.36 175.40 L-4Q-162 1,003.15 91.20 L-4Q-162 192.26 17.48 L-4Q-163 949.00 86.27 L-4Q-163 1,250.09 113.64 L-4Q-163 1,100.00 100.00 L-4Q-164 5,400.00 490.91 L-4Q-165 18,315.00 1,665.00 L-4Q-167 225,000.00 20,454.55 L-4Q-196 3,250.00 295.45 L-4Q-197 38,400.00 3,490.91 L-4Q-202 38,688.75 3,517.16 L-4Q-204 1,100.00 100.00 L-4Q-206 140,971.00 12,815.55 L-4Q-208 8,435.00 766.82 L-4Q-209 17,600.00 1,600.00 L-4Q-211 8,336.00 757.82 L-4Q-213 359,861.00 32,714.64 L-4Q-214 15,868.00 1,442.55 L-4Q-216 3,800.00 345.45 L-4Q-217 3,800.00 345.45 L-4Q-218 3,800.00 345.45 L-4Q-219 \/--

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73)

23-0ct- 890-004-305-869 04 38477 EBR Marketing Corporation v 23-0ct- 890-004-305-869 04 38476 EBR Marketing Corporation v 16-0ct- 890-004-305-869 04 38409 EBR Marketing Corporation v 16-0ct- 890-004-305-869 04 38404 EBR Marketin_g ColJloration v 15-0ct- 890-004-305-869 04 38384 EBR Marketing Corporation v 15-0ct- 890-004-305-869 04 38387 EBR Marketing Corporation v 15-0ct- 890-004-305-869 04 38388 EBR Marketing Corporation v 16-0ct- 890-004-305-869 04 38400 EBR Marketing Corporation v 12-0ct- 005-459-810-003 04 227464 El-Burgos Real Auto Supply v 16-Sep- 04 4352 Elson's Convenience Store 917-641-080 v 28-Sep- 04 4374 Elson's Convenience Store 917-641-080 v 30-Sep- 04 4378 Elson's Convenience Store 917-641-080 v 02-Sep- 04 4287 Elson's Convenience Store 917-641-080 v 18-Aug- 04 4245 Elson's Convenience Store 917-641-080 v 27-0ct- 04 4464 Elson's Convenience Store 917-641-080 v 21-0ct- 04 4447 Elson's Convenience Store 917-641-080 v 18-Aug- 04 4304 Elson's Convenience Store 917-641-080 v 02-Sep- 04 4291 Elson's Convenience Store 917-641-080 v 02-Dec- 04 3969 Elson's Convenience Store 917-641-080 v 06-Dec- 04 3973 Elson's Convenience Store 917-641-080 v 09-Dec- 04 3978 Elson's Convenience Store 917-641-080 v 17-Dec- 04 3989 Elson's Convenience Store 917-641-080 v 14-Dec- 04 3985 Elson's Convenience Store 917-641-080 v 13-Dec- 04 3980 Elson's Convenience Store 917-641-080 v 13-Dec- 04 3981 Elson's Convenience Store 917-641-080 v 15-0ct- 100-099-108-001 04 4845 Fastline Tradin_g_ & Services v 12-0ct- 100-099-108-001 04 4840 Fastline Trading & Services v 12-0ct- 100-099-108-001 04 4842 Fastline Trading & Services v 26-0ct- 100-099-108-001 04 4847 Fastline Trading & Services v 16-0ct- 100-099-108-001 04 4849 Fastline Trading & Services v 20-Nov- 100-099-108-001 04 4856 Fastline Trading & Services v 30-Aug- 000-247-463-000 04 20026 FH Commercial , Inc.

v 21-0ct- 000-070-981-000 04 53452 Gaisano Ormoc v 25-0ct- 000-070-981-000 04 54122 Gaisano Ormoc v 29-Sep- 890-113-494-331 04 2732 Gillesania Printing Press v 07-0ct- 890-113-494-331 04 2747 Gillesania Printing Press v 19-0ct- 890-113-494-331 04 2772 Gillesania Printing Press v 3,800.00 345.45 3,800.00 345.45 3,800.00 345.45 3,800.00 345.45 3,800.00 345.45 3,800.00 345.45 3,800.00 345.45 3,800.00 345.45 1,580.00 143.64 6,167.50 560.68 4,850.00 440.91 6,555.00 595.91 6,192.00 562.91 7,414.00 674.00 1,453.50 132.14 11,250.00 1,022.73 11,966.50 1,087.86 8,415.00 765.00 21,179.25 1,925.39 17,484.00 1,589.45 2,904.00 264.00 2,640.00 240.00 2,112.00 192.00 499,800.00 45,436.36 492,200.00 44,745.45 16,225.00 1,475.00 8,715.00 792.27 2,900.00 263.64 29,820.00 2,710.91 1,496.00 136.00 1,218.90 110.81 12,291.00 1,117.36 133,300.00 12,118.18 5,224.85 474.99 2,397.50 217.95 240.00 21.82 1,544.00 140.36 L-4Q-220 L-4Q-221 L-4Q-222 L-4Q-223 L-4Q-224 L-4Q-225 L-4Q-226 L-4Q-227 L-4Q-230 L-4Q-233 L-4Q-234 L-4Q-235 L-4Q-237 L-4Q-238 L-4Q-240 L-4Q-241 L-4Q-243 L-4Q-244 L-4Q-247 L-4Q-248 L-4Q-250 L-4Q-251 L-4Q-252 I L-4Q-253 L-4Q-254 L-4Q-259 L-4Q-260 L-4Q-262 L-4Q-264 L-4Q-266 L-4Q-268 L-4Q- 302a L-4Q-305 L-4Q-309 L-4Q-311 L-4Q-313 L-4Q-315 / (

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73)

02-Nov- 890-113-494-331 04 2795 Gillesania Printin_g Press v 25-Nov- 890-113-494-331 04 2847 Gillesania Printing Press v 17-Dec- 890-113-494-331 04 2889 Gillesania Printing Press v 01-Dec- 890-113-494-331 04 2861 Gillesania Printing Press v 20-Sep- Global Commercial Trading 000-119-887-000 04 1868 Corp.

v 01-Dec- 102-980-039-000 04 5114 Hawk Trading v 02-0ct- 110-072-260-000 04 25117 Hi-Tech Motor Parts v 16-Jul- Hi-Tek Electro-Mechanical 04 8987 Sales & Services Inc. 004-352-366 v 01-Dec- 04 14428 IKEA Cakes & Snacks 128-674-079 v 19-0ct- 005-104-972-000 04 30497 Isuzu Mandaue v 08-0ct- 200-137-479-000 04 56610 Lenton Marketing, Inc. v 14-Nov- 200-137-479-000 04 57022 Lenton Marketing, Inc. v 26-Nov- 200-137-479-000 04 57359 Lenton Marketing, Inc. v 07-0ct- Libsales Industrial Parts & Gen. 180-812-231-000 04 1477 Merchandising v 06-Dec- Libsales Industrial Parts & Gen. 180-812-231-000 04 1527 Merchandising v 03-Nov- 04 402324 Mercury Drug Corporation 000-388-47 4-004 18-Sep- Metrowide Commodities 004-828-548-000 04 680 Corporation v 25-Aug- Metrowide Commodities 004-828-548-000 04 663 CO!J'oration v 01-0ct- Metrowide Commodities 004-828-548-000 04 689 Corporation v 27-Dec- Metrowide Commodities 004-828-548-000 04 737 Corporation v 01-Dec- Moto Industrial Traders 000-479-590-002 04 618 Corporation v 14-Dec- 123-826-366-000 04 2491 MZJT Marketing v 31-0ct- 000-133-262-000 04 15831 Nalco Philij>pines, Inc. v 30-Sep- 000-133-262-000 04 15560 Nalco Philippines, Inc. v 05-Aug- 000-098-135-000 04 15915 NCH Philippines, Inc. v 28-0ct- 000-098-135-000 04 16273 NCH Philippines, Inc. v 13-Sep- New Yutek Hardware & Ind'l 222-341-922-000 04 12846 Supply Corp.

v 10-Sep- New Yutek Hardware & Ind'l 222-341-922-000 04 12844 Supply Corp.

v 15-0ct- Ng Khai Development 002-242-266-000 04 27451 Corporation v 28-0ct- Ng Khai Development 002-242-266-000 04 27670 Corporation v 25-Nov- 660-101-719-592 04 46437 Ormoc Alemars Marketing v 02-Dec- 04 16065 Ormoc Liberty Marketing, Inc. 004-305-246 v 30-Nov- 04 16047 Ormoc Liberty Marketing, Inc. 004-305-246 v 30-Nov- 04 16064 Ormoc Liberty Marketing, Inc. 004-305-246 v 28-0ct- Ormoc Super Shell Service 04 19285 Station 005-759-639 v 17-Aug- Ormoc Super Shell Service 04 18983 Station 005-759-639 v 15-0ct- 000-136-129-000 04 16794 P.T. Cerna Corporation v 8,500.00 772.73 L-4Q-318 L-4Q- 240.00 21.82 318a 12,600.00 1,145.45 L-4Q-320 L-4Q- 2,595.90 235.99 320a 529,054.35 48,095.85 L-4Q-322 9,600.00 872.73 L-4Q-373 3,000.00 272.73 L-4Q-377 173,745.00 15,795.00 L-4Q-379 14,428.00 1,311.64 L-4Q-380 12,000.00 1,090.91 L-4Q-419 7,310.00 664.55 L-4Q-425 45,000.00 4,090.91 L-4Q-427 5,400.00 490.91 L-4Q-429 13,500.00 1,227.27 L-4Q-431 192,000.00 17,454.55 L-4Q-433 13,599.30 1,236.30 L-4Q-438 L-4Q- 101,825.75 9,256.89 438a L-4Q- 29,459.50 2,678.14 438b L-4Q- 70,910.00 6,446.36 438c L-4Q- 4,790.00 435.45 438d 59,400.00 59,400.00 L-4Q-440 31,680.00 2,880.00 L-4Q-444 536,000.00 48,727.27 L-4Q-446 536,000.00 48,727.27 L-4Q-447 35,164.80 3,196.80 L-4Q-450 2,618.00 238.00 L-4Q-452 133,340.00 12,121.82 L-4Q-457 229,360.00 20,850.91 L-4Q-458 25,395.00 2,308.64 L-4Q-460 17,735.00 1,612.27 L-4Q-462 20,600.00 1,872.73 L-4Q-480 31,136.00 2,830.55 L-4Q-489 4,920.00 447.27 L-4Q-491 7,400.00 672.73 L-4Q-492 600.00 54.55 L-4Q-503 520.00 47.27 L-4Q-503 38,300.00 3,481.82 l-_-4Q-528~

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73)

I 09-Nov- 000-136-129-000 I 04 17456 P.T. Cerna Corporation v I 09-Nov- 000-136-129-000 .

04 17464 P.T. Cerna Corporation v 01-Sep- Pacific Orient Winds 000-165-000-000 04 2892 Corporation v 02-0ct- Philippine Spring Water 000-063-916-000 04 262760 Resources, Inc.

v 12-Nov- Philippine Spring Water 000-063-916-000 04 263792 Resources, Inc.

v 23-0ct- Philippine Spring Water 000-063-916-000 04 262841 Resources, Inc.

v 21-Jul- 04 56 R.M. Armea Enterprises 183-804-955 v 25-0ct- 04 52 R.M. Armea Enterprises 183-804-955 v 14-Dec- 04 60 R.M. Armea Enterprises 183-804-955 v 16-Dec- 04 62 R.M. Armea Enterprises 183-804-955 v 19-0ct- Rich world Electrical & Sales 001-228-285-000 04 10705 Co., Ltd.

v 17-Nov- Richworld Electrical & Sales 001-228-285-000 04 10971 Co., Ltd.

v 30-Nov- Rich world Electrical & Sales 001-228-285-000 04 11116 Co., Ltd.

v 08-Dec- Rich world Electrical & Sales 001-228-285-000 04 11139 Co., Ltd.

v 16-Dec- Rich world Electrical & Sales 001-228-285-000 04 11232 Co., Ltd.

v 30-Nov- Rich world Electrical & Sales 001-228-285-000 04 11120 Co., Ltd.

v 31-Aug- 04 80887 Serv-Well Drug 101-719-391 v 11-0ct- 04 81054 Serv-We!l Drug 101-719-391 v 18-0ct- 04 81055 Serv-Well Drug 101-719-391 v 08-Sep- 04 80911 Serv-Well Drug 101-719-391 v 22-Sep- 04 80990 Serv-Well Drug 101-719-391 v 04-Nov- 04 81063 Serv-Well Drug 101-719-391 v 03-Nov- 04 81060 Serv-Well Drug 101-719-391 v 15-Dec- ORM002 Southern Industrial Gases 002-396-529-000 04 451 Phils., Inc.

v 15-Sep- 650-000-272-335 04 728 Tadoban Gleen Marketing, Inc. v 01-0ct- 000-272-355-000 04 123545 Tacloban Gleen Marketing, Inc. v 04-0ct- 04 28448 UN Hardware & Auto Supply_ 101-720-127 v 06-0ct- 04 28471 UN Hardware & Auto Supply 101-720-127 v 26-Jul- Unified Chemical Industries, 000-299-812-001 04 149 Inc.

v 22-Jul- Unified Chemical Industries, 000-299-812-001 04 150 Inc.

v 12-Aug- 04 107601 Uni-Real Tradin_g Co_rp_oration 004-305-254 v 14-Sep- 04 107602 Uni-Real Tradin_g Corp_oration 004-305-254 v 02-Aug- 04 107603 Uni-Real Trading Corporation 004-305-254 v 31-Jul- 04 107604 Uni-Real Trading Corporation 004-305-254 v 09-Sep- 04 107605 Uni-Real Trading Corporation 004-305-254 v 01-0ct- 04 107606 Uni-Real Trading Corporation 004-305-254 v 09-Sep- 04 107607 Uni-Real Trading Corporation 004-305-254 v 12,120.00 1,101.82 L-4Q-530 I i 6,820.00 620.00 L-4Q-531 i L-4Q- I 18,933.00 1,721.18 531b I 9,000.00 818.18 L-4Q-533 I I 9,000.00 818.18 L-4Q-535 9,000.00 818.18 L-4Q-537 25,000.00 2,272.73 L-4Q-552 24,500.00 2,227.27 L-4Q-554 16,000.00 1,454.55 L-4Q-556 80,000.00 7,272.73 L-4Q-558 39,730.00 3,611.82 L-4Q-566 138,014.99 12,546.82 L-4Q-568 21,685.00 1,971.36 L-4Q-569 132,000.00 12,000.00 L-4Q-571 L-4Q- 36,100.00 3,281.82 571a L-4Q- 12,084.00 1,098.55 571b 415.00 37.73 L-4Q-605 3,110.00 282.73 L-4Q-607 9,750.00 886.36 L-4Q-608 270.00 24.55 L-4Q-610 212.60 19.33 L-4Q-611 5,957.90 541.63 L-4Q-613 6,390.00 580.91 L-4Q-614 16,620.00 1,510.91 L-4Q-616 7,900.00 718.18 L-4Q-621 30,980.00 2,816.36 L-4Q-623 2,280.00 207.27 L-4Q-638 1,642.00 149.27 L-4Q-639 83,602.20 7,600.20 L-4Q-641 288,405.16 26,218.65 L-4Q-642 9,180.00 834.55 L-4Q-644 3,000.00 272.73 L-4Q-646 6,440.00 585.45 L-4Q-647 15,545.00 1,413.18 L-4Q-648 3,505.00 318.64 L-4Q-650 3,556.00 323.27 L-4Q-651 8,410.00 764.55 L-4Q-653 - ~

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73)

01-0ct- 04 107608 Uni-Real Trading Corporation 004-305-254 v 22-0ct- 04 105061 Uni-Real Trading Corporation 004-305-254 v 28-0ct- 04 107609 Uni-Real Trading Corporation 004-305-254 v 25-0ct- 04 107610 Uni-Real Tradinz Corporation 004-305-254 v 02-Nov- 04 107611 Uni-Real Trading Corporation 004-305-254 v 17-Nov- 04 107612 Uni-Real Trading Corporation 004-305-254 v 13-Dec- 04 107613 Uni-Real Trading Corporation 004-305-254 v 13-Dec- 04 107614 Uni-Real Trading_ C()_rporation 004-305-254 v 01-Jul- 04 107615 Uni-Real Trading_ C()_rporation 004-305-254 v 02-Dec- 04 107616 Uni-Real Trading Corporation 004-305-254 v 01-Dec- 04 107617 Uni-Real Trading Corporation 004-305-254 v 08-Dec- 04 107618 Uni-Real Trading Corporation 004-305-254 v 07-Dec- 04 107619 Uni-Real Trading Corporation 004-305-254 v 22-Dec- 04 107620 Uni-Real Trading Corporation 004-305-254 v 24-Nov- 000-062-769-000 04 26778 Up-Town Industrial Sales, Inc. v 22-Nov- 04 48000 US Abucay Trading & Supply 113-484-362 v 22-Nov- 04 47999 US Abucay Trading & Supply 113-484-362 v 13-Dec- 04 9 Vizads Boutique and Gift Shop 137-825-086 v 15-0ct- 189-548-183-000 04 1028 WellStuff Traders v 18-Sep- Williams Commercial Company 003-741-488-000 04 97700 Incorporated v 27-Sep- Williams Commercial Company 003-741-488-000 04 97891 Incorporated v 27-Sep- Williams Commercial Company 003-741-488-000 04 97890 Incorporated v 21-Jun- Williams Commercial Company 003-7 41-488-000 04 98171 Incorporated v 19-Jun- Williams Commercial Company 003-741-488-000 04 98172 Incorporated v 12-0ct- Williams Commercial Company 003-741-488-000 04 98181 Incol]_)_orated v 12-0ct- Williams Commercial Company 003-741-488-000 04 98188 Incorporated v 12-0ct- Williams Commercial Company 003-741-488-000 04 98182 Incorporated v 12-0ct- Williams Commercial Company 003-7 41-488-000 04 98184 Incorporated v 19-0ct- Williams Commercial Company 003-7 41-488-000 04 98308 Incorporated v 18-Nov- Williams Commercial Company 003-741-488-000 04 98841 Incorporated v 27-0ct- Williams Commercial Company 003-7 41-488-000 04 98474 Incorporated v 26-Nov- Williams Commercial Company 003-741-488-000 04 99012 Incorporated v 06-0ct- 04 148 Yon Ya.[>_ Electrical Enterprises 180-495-068 v 06-Dec- 04 595 Yon Yap Electrical Enterprises 180-495-068 v 16-0ct- 04 557 Yon Yap Electrical Enterprises 180-495-068 v 05-Aug- 005-062-081-000 04 552 Bently Nevada v 03-Nov- 000-336-596-000 04 1636 9eo_s_tar _Phil_ipp_ines,_Im:. v - - ---- ----- -------- I 3,510.00 319.09 L-4Q-654 1 2,100.00 190.91 L-4Q-659 I I 39,035.30 3,548.66 L-4Q-661 59,460.00 5,405.45 L-4Q-666 38,256.00 3,477.82 L-4Q-669 25,560.00 2,323.64 L-4Q-679 30,924.00 2,811.27 L-4Q-681 15,969.00 1,451.73 L-4Q-682 41,442.50 3,767.50 L-4Q-683 6,950.00 631.82 L-4Q-684 13,850.00 1,259.09 L-4Q-685 25,616.00 2,328.73 L-4Q-686 69,500.00 6,318.18 L-4Q-688 278,325.00 25,302.27 L-4Q-691 15,840.00 1,440.00 L-4Q-693 1,570.00 142.73 L-4Q-694 1,675.00 152.27 L-4Q-695 38,000.00 3,454.55 L-4Q-698 12,147.00 1,104.27 L-4Q-700 39,000.00 3,545.45 L-4Q-702 L-4Q- 320.00 29.09 702a L-4Q- 320.00 29.09 702b 30,964.00 2,814.91 L-4Q-704 4,890.00 444.55 L-4Q-705 15,083.00 1,371.18 L-4Q-707 825.00 75.00 L-4Q-708 2,325.00 211.36 L-4Q-709 7,784.00 707.64 L-4Q-710 1,848.00 168.00 L-4Q-712 3,021.00 274.64 L-4Q-714 L-4Q- 150.00 13.64 714a 5,768.00 524.36 L-4Q-716 360.00 32.73 L-4Q-720 740.00 67.27 L-4Q-722 2,980.00 270.91 L-4Q-723 706,340.80 64,212.80 L-4Q-728 21,912.00 1,992.00

L-4Q-733 ~

!

I

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73)

22-0ct- Master Automated Systems, 001-482-761-000 04 1925 Inc.

v 30-Jun- Master Automated Systems, 001-482-761-000 04 1842 Inc.

v 01-0ct- 001-755-540-000 _____()!___ L_~622_ Zenith Wire & Con_<!uit, Inc~ v Total Domestic Purchases of Goods for the 4th Quarter of 2004 iv OR OR No.

Name of Seller TIN Date 06- May- 004-266-868-000 04 7259 Able Services, Inc.

v 27- May- 004-266-868-000 04 7263 Able Services, Inc.

v 117-Jun- 004-266-868-000 04 7266 Able Services, Inc.

v • 01-Jul- 004-266-868-000 04 7267 Able Services, Inc.

v 26- 000-855-492-000 ~-04 594404 Aboitiz One, Inc.

v 10-Jun- ORM- 000-855-492-012 04 0005656 Aboitiz One, Inc.

v 22-Jun- ORM- 000-855-492-012 04 0005662 Aboitiz One, Inc.

v 16- 000-855-492-000 Apr-04 594402 Aboitiz One, Inc.

v 03- May- 890-000-222-726 04 23473 Asprac Agricultural Corp. v 29- Canon Marketing (Philippines), 000-159-448-000 Apr-04 555660 Inc.

v 24-Jun- Canon Marketing (Philippines), 000-159-448-000 04 566583 Inc.

v 26-Jul- Canon Marketing (Philippines), 000-159-448-000 04 567039 Inc.

v 26-Jul- Canon Marketing (Philippines), 000-159-448-000 04 567040 Inc.

v 02- May- 106-129-871-000 04 4721 Cebu Termite Control System v STaDI Center for Skills 19- Transformation and Discovery, 223-256-310-000 A_j)r-04 198 Inc.

v 06- May- 138-931-272-000 04 312 Cerilles Enterprises v 21-Jun- 138-931-272-000 04 272 Cerilles Enterprises v 05-Jul- 138-931-272-000 04 316 Cerilles Entel"£l"ises v 26- 133-496-367-000 Apr-04 18880 Chi to's Chow Bar & Restaurant v 12- 133-496-367-000 Apr-04 18861 Chi to's Chow Bar & Restaurant v 12- 133-496-367-000 Apr-04 18862 Chi to's Chow Bar & Restaurant v 20- May- 133-496-367-000 04 17216 Chi to's Chow Bar & Restaurant v 13- May- 133-496-367-000 04 17204 Chi to's Chow Bar & Restaurant v 27- May- 133-496-367-000 04 17227 Chi to's Chow Bar & Restaurant v 21-Jun- 133-496-367-000 04 17248 Chi to's Chow Bar & Restaurant v 21-Jun- 133-496-367-000 04 17246 Chi to's Chow Bar & Restaurant v 1,088,567.10 98,960.65 L-4Q-735 L-4Q- 23,947.59 2,177.05 735a 363,040.32 33,003.67 L-4Q-746 10,218,805.07 982,982.28 OR Amount VAT Exhibit KK 62,799.83 5,709.08 L-2Q-1 28,498.32 2,590.76 L-2Q-4 57,104.79 5,191.34 L-2Q-6 28,797.53 2,617.96 L-2Q-9 535.60 48.69 L-2Q-11 1,158.40 105.31 L-2Q-12 1,117.95 101.63 L-2Q-13 i 712.35 64.76 L-2Q13a 7,353.82 668.53 L-2Q-30 1,610.18 146.38 L-2Q-40 3,220.36 292.76 L-2Q-44 3,220.36 292.76 L-2Q-50 9,716.82 883.35 L-2Q-53 15,650.00 1,422.73 L-2Q-64 14,509.09 1,319.01 L-2Q-67 43,978.58 3,998.05 L-2Q-69 4,886.51 444.23 L-2Q-71 53,987.21 4,907.93 L-2Q-73 3,064.26 278.57 L-2Q-75 1,824.22 165.84 L2Q-80 414.33 37.67 L-2Q-82 5,875.00 534.09 L-2Q-84 2,385.33 216.85 L-2Q-87 64,431.82 5,857.44 L-2Q-89 4,487.89 407.99 L-2Q-95 9,429.94 857.27

L-2Q-98 ~

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73)

01-Jul- 133-496-367-000 04 17661 Chito's Chow Bar & Restaurant v 01-Jul- 133-496-367-000 04 17660 Chito's Chow Bar & Restaurant v 03- May- 133-496-367-000 04 18890 Chito's Chow Bar & Restaurant v 06- DCV Industrial Controls 103-424-717-000 Apr-04 154 Enterprises v 03- May- DCV Industrial Controls 103-424-717-000 04 155 Enterprises v 06- May- DCV Industrial Controls 103-424-717-000 04 156 Enterprises v 11- May- DCV Industrial Controls 103-424-717-000 04 157 Enterprises v 09-Jun- DCV Industrial Controls 103-424-717-000 04 159 Enterprises v 19- DHL Worldwide Express (Phils) 212-186-731-000 Apr-04 440610 Corporation v 01- DHL Worldwide Express (Phils) 212-186-731-000 Apr-04 440596 Corporation v 23- DHL Worldwide Express (Phils) 212-186-731-000 Apr-04 440618 Corporation v 20- May- DHL Worldwide Express (Phils) 212-186-731-000 04 440664 Corporation v 01-Jun- DHL Worldwide Express (Phils) 212-186-731-000 04 440681 Corporation v 16-Sep- 04 2882 EGS Entel]J_rises 113-504-989 v 12- 001-947-880-000 Apr-04 606835 Fastpak Global Express Corp. v 19-Jul- 001-947-880-026 04 1096 Fastpak Global Express Corp. v 07-Jun- 001-947-880-026 04 1067 Fastpak Global Express Corp. v 17-Jun- 001-947-880-026 04 1068 Fastpak Global Express Corp. v 17-Jun- 001-947-880-026 04 1069 Fastpak Global Exgress Corp. v 06- 183-875-303-000 Apr-04 8049 Fevzi's Catering v 15- 183-875-303-000 Apr-04 8063 Fevzi's Catering v 12- 183-875-303-000 Apr-04 8059 Fevzi's Catering v 06- 183-875-303-000 Apr-04 8052 Fevzi's Catering v 06- 183-875-303-000 A_])l"-04 8053 Fevzi's Catering v 06- 183-875-303-000 Apr-04 8058 Fevzi's Catering v 06- 183-875-303-000 Apr-04 8057 Fevzi's Catering v 06- 183-875-303-000 Apr-04 8056 Fevzi's Catering v 06- 183-875-303-000 A_pr-04 8055 Fevzi's Catering v 19- 183-875-303-000 Apr-04 8066 Fevzi's Catering v 22- 183-875-303-000 Apr-04 8070 Fevzi's Catering v 29- 183-875-303-000 Apr-04 8081 Fevzi's Catering v 03- May- 183-875-303-000 04 8089 Fevzi's Catering v 06- May- 183-875-303-000 04 8092 Fevzi's Catering ____ v 19,761.05 1,796.46 L-2Q-106 3,643.53 331.23 L-2Q-110 61,865.35 5,624.12 L-2Q-114 87,656.73 7,968.79 L-2Q-186 42,885.82 3,898.71 L-2Q-188 145,246.25 13,204.20 L-2Q-190 184,807.64 16,800.69 L-2Q-193 12,473.02 1,133.91 L-2Q-196 7,006.46 636.95 L-2Q-200 1,656.67 150.61 L-2Q-202 1,644.93 149.54 L-2Q-203 1,297.00 117.91 L-2Q-204 1,959.70 178.15 L-2Q-206 38,945.46 3,540.50 L-2Q-225 2,834.51 257.68 L-2Q-257 4,614.55 419.50 L-2Q-258 1,005.62 91.42 L-2Q-260 303.38 27.58 L-2Q-262 133.53 12.14 L-2Q-264 14,376.70 1,306.97 L-2Q-266 14,050.47 1,277.32 L-2Q-267 2,641.10 240.10 L-2Q-268 780.55 70.96 L-2Q-269 961.20 87.38 L-2Q-270 2,073.60 188.51 L-2Q-271 1,296.00 117.82 L-2Q-272 581.24 52.84 L-2Q-273 1,531.64 139.24 L-2Q-274 6,666.55 606.05 L-2Q-275 25,390.47 2,308.22 L-2Q-276 11,795.56 1,072.32 L-2Q-277 11,790.66 1,071.88 L-2Q-278 19,981.32 1,816.48

L-2Q-279 ~

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73)

1 17- May- 183-875-303-000 I 04 8097 Fevzi's Catering v !

20- l M;:- 183-875-303-000 8101 Fevzi's Catering v I 24- I May- 183-875-303-000 04 8102 Fevzi's Catering v I 27- May- 183-875-303-000 04 8105 Fevzi's Caterin_g v 03-Jun- 183-875-303-000 04 8109 Fevzi's Catering v 07-Jun- 183-875-303-000 04 8112 Fevzi's Catering v 10-Jun- 183-875-303-000 04 8114 Fevzi's Catering v 14-Jun- 183-875-303-000 04 8117 Fevzi's Catering v 16-Jun- 183-875-303-000 04 8119 Fevzi's Catering v 24-Jun- 183-875-303-000 04 8126 Fevzi's Catering v 01-Jul- 183-875-303-000 04 8130 Fevzi's Catering v 29- 890-113-494-331 Apr-04 8373 Gillesania Printing Press v 29- 890-113-494-331 Apr-04 8376 Gillesania Printing Press v 19-Jul- 890-113-494-331 04 9051 Gillesania Printing Press v 07- May- 000-768-480-000 04 12629123 Globe Telecom, Inc.

v 07- May- 000-768-480-000 04 12629122 Globe Telecom, Inc.

v 10-Jun- 000-768-480-000 04 12629680 Globe Telecom, Inc.

v 10-Jun- 000-768-480-000 04 12629679 Globe Telecom, Inc.

v 28-Jun- 890-115-151-127 04 334 GTV Construction v 19- Apr-04 3927 Hi-Cool Sales & Services 145-787-332 v 13- May- 04 3962 Hi-Cool Sales & Services 145-787-332 v 01-Jun- 04 3887 Hi-Cool Sales & Services 145-787-332 v 01-Jul- 04 146155 Hotel Don Felipe 000-905-170 v 01-Jul- 04 146154 Hotel Don Felipe 000-905-170 v 26-Jul- 000-360-916-026 04 23757 Innove Communications v 19- 000-360-916-026 Apr-04 15486 Innove Communications v 11- May- 000-360-916-026 04 17533 Innove Communications v 29- 000-161-762-000 A_l)l'-04 43172 Inter-Ocean Container Lines, Inc. v 15- J.E. Arradaza Construction & Apr-04 376 Supply 126-623-184 v 05- May- J.E. Arradaza Construction & 04 385 Supply 126-623-184 v 07-Jun- J.E. Arradaza Construction & 04 388 Supply 126-623-184 v 01-Jul- J.E. Arradaza Construction & 04 393 Supply 126-623-184 v 7,127.02 647.91

L-2Q-280 I

I 10,330.78 939.16 L-2Q-281 j I 16,761.60 1,523.78 L-2Q-282 I 9,986.07 907.82 L-2Q-283 I 7,902.65 718.42 L-2Q-284 5,262.55 478.41 L-2Q-285 8,424.98 765.91 L-2Q-286 j I 11,102.40 1,009.31 L-2Q-287 6,061.75 551.07 L-2Q-288 12,285.49 1,116.86 L-2Q-289 53,401.11 4,854.65 L-2Q-290 7,592.60 690.24 L-2Q-303 235.64 21.42 L-2Q-307 18,133.64 1,648.51 L-2Q-309 10,980.42 998.22 L-2Q-319 11,510.52 1,046.41 L-2Q-320 10,853.65 986.70 L-2Q-321 11,926.16 1,084.20 L-2Q-322 98,770.91 8,979.17 L-2Q-324 8,443.64 767.60 L-2Q-328 79,095.27 7,190.48 L-2Q-330 12,371.50 1,124.68 L-2Q-332 8,345.46 758.68 L-2Q-334 5,282.28 480.21 L-2Q-336 L-2Q-342 150,758.67 13,705.33 to343 L-2Q-344 142,971.61 12,997.42 to 345 L-2Q-346 17,822.47 1,620.22 to347 1,536.84 139.71 L-2Q-348 336,606.54 30,600.59 L-2Q-362 122,125.72 11,102.34 L-2Q-367 22,090.91 2,008.26 L-2Q-373 2,454.55 223.14 L-2Q-375

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73)

28- May- J.E. Arradaza Construction & 04 387 Supply 126-623-184 v 31- May- J Gatchalian Auto Body Shop & 04 1253 Equipment Rental 168-332-960 v 13- May- L. Baltonado Construction & 04 9250 Development Corporation 000-226-508 v 27- Made for U Customizing 228-290-652-000 Apr-04 839 Corporation v 12- 138-995-557-000 Apr-04 171 Orca Enterprises v 01-Jul- 138-995-557-000 04 175 Orca Enterprises v 08-Jul- 04 20941 Ormoc Glass Trading, Inc. 113-492-339 v 20- May- Ormoc Global Manpower 04 1673 Services 101-719-907 v 03-Jun- Ormoc Global Manpower 04 1566 Services 101-719-907 v 12- 000-226-557-000 ~-04 7520 Ormoc Villa Hotel v 12- 000-226-557-000 Apr-04 7521 Ormoc Villa Hotel v 26- 000-226-557-000 Apr-04 7528 Ormoc Villa Hotel v 13- May- 000-226-557-000 04 7540 Ormoc Villa Hotel v 24- May- 000-226-557-000 04 7549 Ormoc Villa Hotel v 27- May- 000-226-557-000 04 7804 Ormoc Villa Hotel v 27- May- 000-226-557-000 04 7805 Ormoc Villa Hotel v 01-Jul- 000-226-557-000 04 8002 Ormoc Villa Hotel v 17- May- 000-488-793-000 04 235782 PLDT v 22- Probe Detective Security Agency 222-412-244-000 Apr-04 924 & Allied Services, Inc. v 13- May- Probe Detective Security Agency 222-412-244-000 04 929 & Allied Services, Inc. v 24- May- Probe Detective Security Agency 222-412-244-000 04 931 & Allied Services, Inc. v 31- May- Probe Detective Security Agency 222-412-244-000 04 934 & Allied Services, Inc. v 17-Jun- Probe Detective Security Agency 222-412-244-000 04 940 & Allied Services, Inc. v 03-Jun- 04 199 Rental Equi]:>_ment 115-336-098 v 05-Jul- 04 210 Rental Equipment 115-336-098 v 05-Jul- 04 209 Rental Equipment 115-336-098 v 17- Apr-04 19055 Sabin Resort & Dev. Corp. 005-466-549 v 06- May- 04 19130 Sabin Resort & Dev. Corp. 005-466-549 v 20- May- 04 19604 Sabin Resort & Dev. Corp. 005-466-549 v 27- May- 04 19615 Sabin Resort & Dev. Corp. 005-466-549 v 2,500.00 227.27 L-2Q-376a 13,058.18 1,187.11 L-2Q-377 34,440.00 3,130.91 L-2Q-380 I 4,516.00 410.55 L-2Q-401 I 14,962.91 1,360.26 L-2Q-450 I 32,580.66 2,961.88 L-2Q-452 4,153.09 377.55 L-2Q-462 32,297.80 2,936.16 L-2Q-465 32,284.01 2,934.91 L-2Q-467 I 43,091.81 3,917.44 L-2Q-473 I 999.00 90.82 L-2Q-479 4,899.76 445.43 L-2Q-481 3,649.42 331.77 L-2Q-483 11,698.56 1,063.51 L-2Q-486 43,380.12 3,943.65 L-2Q-490 1,024.10 93.10 L-2Q-492 20,061.49 1,823.77 L-2Q-494 5, 922,864.00 538,442.18 L-2Q-504a 218,539.65 19,867.24 L-2Q-505 204,709.97 18,610.00 L-2Q-507 204,620.56 18,601.87 L-2Q-508 204,174.93 18,561.36 L-2Q-511 217,989.80 19,817.25 L-2Q-514 31,652.73 2,877.52 L-2Q-516 9,698.18 881.65 L-2Q-519 12,027.27 1,093.39 L-2Q-521 1,250.00 113.64 L-2Q-531 3,687.82 335.26 L-2Q-532 90,595.31 8,235.94 L-2Q-535 118.470.11 10,770.01 L-2Q-537 ~/ '

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73)

02-Jun- 04 19961 Sabin Resort & Dev. Corp. 005-466-549 v 24-Jun- 04 20307 Sabin Resort & Dev. Corp. 005-466-549 v 12- 113-496-367-000 Apr-04 4472 Sal's Bar & Restaurant v 12- 113-496-367-000 A_IJr-04 4473 Sal's Bar & Restaurant v 02- 113-496-367-000 Apr-04 4610 Sal's Bar & Restaurant v 19- 113-496-367-000 Apr-04 4655 Sal's Bar & Restaurant v 13- May- 113-496-367-000 04 4485 Sal's Bar & Restaurant v 17- May- 000-821-466-000 04 1382294 Standard Insurance Co., Inc. v 17- May- 000-821-466-000 04 1382295 Standard Insurance Co., Inc. v I 17- May- 000-821-466-000 04 1382296 Standard Insurance Co., Inc. v 17- May- 000-821-466-000 04 1382297 Standard Insurance Co., Inc. v 16-Jul- 000-821-466-000 04 1426472 Standard Insurance Co., Inc. v 16-Jul- 000-821-466-000 04 1426471 Standard Insurance Co., Inc. v 16-Jul- 000-821-466-000 04 1426470 Standard Insurance Co., Inc. v 16-Jul- 000-821-466-000 04 1426469 Standard Insurance Co., Inc. v 16-Jul- 000-821-466-000 04 1426467 Standard Insurance Co., Inc. v 16-Jul- 000-821-466-000 04 1426468 Standard Insurance Co., Inc. v 16-Jul- 000-821-466-000 04 1426466 Standard Insurance Co., Inc. v 16-Jul- 000-821-466-000 04 1426465 Standard Insurance Co., Inc. v 22-Jul- 660-101-719-500 04 6998 To_I>S Textile & Tailoring v 12- Tubod Engineering Works & Apr-04 811 Industrial Sales 130-472-335 v 29- Tubod Engineering Works & Apr-04 815 Industrial Sales 130-472-335 v 15-Jul- Tubod Engineering Works & 04 820 Industrial Sales 130-472-335 v 26-Jul- Tubod Engineering Works & 04 826 Industrial Sales 130-472-335 v 24-Jun- 160-755-426-000 04 77 Zalar Enterprises v 11- May- 183-875-303-000 04 8096 Fevzi's Catering v 06- May- Asia International Travel 000-154-162-000 04 97143 Corporation v 09-Jul- 000-112-313-000 04 24740 Ayala Aon Risk Services, Inc. v 22- Calenergy International Services, 216-696-877-000 Apr-04 71 Inc.-ROHQ v 17- May- Calenergy International Services, 216-696-877-000 04 75 Inc. -ROHQ v 16-Jun- Calenergy International Services, 216-696-877-000 04 81 Inc. -ROHQ v 06- May- 000-415-853-000 04 156992 House of Travel, Inc. v 1,745.00 158.64 L-2Q-539 7,309.64 664.51 L-2Q-540 5,883.79 534.89 L-2Q-542 1,575.82 143.26 L-2Q-546 515.00 46.82 L-2Q-549 1,202.50 109.32 L-2Q-550 1,472.73 133.88 L-2Q-551 602.70 54.79 L-2Q-581 602.70 54.79 L-2Q-581 602.70 54.79 L-2Q-582 602.70 54.79 L-2Q-582 ' 602.70 54.79 L-2Q-584 602.70 54.79 L-2Q-584 602.70 54.79 L-2Q-585 602.70 54.79 L-2Q-585 602.70 54.79 L-2Q-586 1,180.80 107.35 L-2Q-586 602.70 54.79 L-2Q-587 602.70 54.79 L-2Q-587 8,100.00 736.36 L-2Q-592 9,425.46 856.86 L-2Q-601 68,727.27 6,247.93 L-2Q-603 20,618.18 1,874.38 L-2Q-605 73,636.36 6,694.21 L-2Q-607 13,254.55 1,204.96 L-2Q-684 17,713.95 1,610.36 L-2Q-686 6,235.53 566.87 L-2Q-687 41,772.87 3,797.53 L-2Q-688 4,748,149.50 431,649.95 L-2Q-689 3,635,065.70 330,460.52 L-2Q-690 3,482,362.60 316,578.42 L-2Q-691 5,891.89 __ 535.63_ _ L-2Q-69~ ~ Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 57 o£70 20- May- 000-415-853-000 04 157071 House of Travel, Inc. v 24-Jun- 000-415-853-000 04 157246 House of Travel, Inc. v 27- May- 000-467-472-000 04 3302 Joaquin Cunanan & Co. v 27- May- 000-467-472-000 04 3374 Joaquin Cunanan & Co. v 03-Jun- 216-380-617-000 04 828 Link Edge, Inc.

v 01-Jul- 216-380-617-000 04 833 Link Edge, Inc.

v 27- May- 000-502-547-000 04 10186 SGV&Co v 01-Jul- 000-502-547-000 04 11817 SGV&Co v 10-Jun- 001-439-622-000 04 13269 The Leather Collection, Inc. v 09-Jul- 04 4931 Tradepoints, Inc.

000-147 484-000 v 02- 000-412-382-001 Apr-04 50453 Airlift Asia, Inc.

v 06- May- 000-412-382-001 04 50836 Airlift Asia, Inc.

v 13- May- 000-412-382-001 04 50837 Airlift Asia, Inc.

v 03-Jun- 000-412-382-001 04 51041 Airlift Asia, Inc.

v 13-Jul- 000-412-382-001 04 51351 Airlift Asia, Inc.

v 17-Jun- SFE Scanwell Consolidators 000-414-608-000 04 14657 (Phils.), Inc.

v 17-Jun- SFE Scanwell Consolidators 000-414-608-000 04 14658 (Phils. ), Inc.

v 13- May- SFE - Scanwell Freight Express 04 865 (Phils.) Inc.- Cebu Branch 000-414-569 v Total Domestic Purchases of Services for the 2nd Quarter of 2004 v OR OR No.

Name of Seller TIN Date 27-Sep- A.S. Maputi Construction & 121-483-312-000 04 19 Eng'g Services v 15-Jul- 004-266-868-000 04 7271 Able Services, Inc.

v 12- 004-266-868-000 Aug-04 7273 Able Services, Inc.

v 02-Jul- ORMOOO 000-855-492-012 04 5671 Aboitiz One, Inc.

v 23-Jul- ORMOOO 000-855-492-012 04 5675 Aboitiz One, Inc.

v 23-Jul- ORMOOO 000-855-492-012 04 5676 Aboitiz One, Inc.

v 06- ORMOOO 000-855-492-012 Aug-04 5683 Aboitiz One, Inc.

v 04- ORMOOO 000-855-492-012 Aug-04 5682 Aboitiz One, Inc.

v 12- ORMOOO 000-855-492-012 Aug-04 5684 Aboitiz One, Inc.

v 17-Sep- ORMOOO 000-855-492-012 04 5695 Aboitiz One, Inc.

v 02- Addy's Refrigation Service 660-110-665-085 Aug-04 101 Center v 05-Sep- Addy's Refrigation Service 660-110-665-085 04 58 Center v ------------------ 5,891.89 535.63 L-2Q-693 11,783.78 1,071.25 L-2Q-694 618,750.00 56,250.00 L-2Q-695 4,000.00 363.64 L-2Q-696 185,209.15 16,837.20 L-2Q-697 186,785.20 16,980.47 L-2Q-698 100,120.00 9,101.82 L-2Q-705 30,000.00 2,727.27 L-2Q-706 103,032.00 9,366.55 L-2Q-708 11,777.25 1,070.66 L-2Q-710 115,340.72 10,485.52 L-2Q-719 41,961.05 3,814.64 L-2Q-724 60,460.05 5,496.37 L-2Q-729 19,273.27 1,752.12 L-2Q-735 228,658.76 20,787.16 L-2Q-739 70,225.93 6,384.18 L-2Q-743 16,092.00 1,462.91 L-2Q-746 17,042.40 1,549.31 L-2Q-748 23,917,733.68 2,174,339.43 OR Amount VAT Exhibit KK 142,222.60 12,929.33 L-3Q-8 32,805.97 2,982.36 L-3Q-10 28,609.65 2,600.88 L-3Q-12 1,104.50 100.41 L-3Q-14 421.20 38.29 L-3Q-15 551.20 50.11 L-3Q-16 950.50 86.41 L-3Q-17 653.50 59.41 L-3Q-18 1,020.02 92.73 L-3Q-19 2,318.59 210.78 L-3Q-20 2,847.27 258.84 L-3Q-21 14,727.27 1,338.84 L-3Q-22 /

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73)

27-Sep- Ameresco Comm'l & Ind'l. Co., 000-346-058-000 04 10945 Inc.

v 26- May- Berchem Mfg. & Mktg.

083-169-374-935 04 10 Enterprises v 30-Sep- Canon Marketing (Philippines), 000-159-448-000 04 584786 Inc.

v 23-Sep- Cebu Engineering & Industrial 131-434-724-000 04 487 Ventures v 26-Jul- Cebu Power Components 212-927-683-000 04 269 Services Inc.

v 09- Cebu Power Components 212-927-683-000 Aug-04 270 Services Inc.

v 09- Cebu Power Components 212-927-683-000 Aug-04 271 Services Inc.

v 30- Cebu Power Components 212-927-683-000 Aug-04 304 Services Inc.

v 03- Cebu Power Components 212-927-683-000 Aug-04 272 Services Inc.

v 16-Sep- Cebu Power Components 212-927-683-000 04 305 Services Inc.

v 22-Jul- Cebu Termite Control System 106-129-871-000 04 4812 (TERMICON) v 19- Cebu Termite Control System 106-129-871-000 Aug-04 4825 (TERMICON) v 16-Sep- Cebu Termite Control System 106-129-871-000 04 4841 (TERMICON) v STaDI Center for Skills 15-0ct- Transformation and Discovery, 04 359 Inc.

223-256-310 v 05- Aug-04 317 Cerilles Enterprises 138-931-272 v 09-Sep- 04 321 Cerilles Enterprises 138-931-272 v 09-Sep- 04 320 Cerilles Enterprises 138-931-272 v 29-Sep- 04 328 Cerilles Enterprises 138-931-272 v 15-Jul- 133-496-367-000 04 17681 Chi to's Chow Bar & Restaurant v 29-Jul- 133-496-367-000 04 17953 Chi to's Chow Bar & Restaurant v 29-Jul- 133-496-367-000 04 17954 Chito's Chow Bar & Restaurant v 05- 133-496-367-000 Aug-04 17962 Chi to's Chow Bar & Restaurant v 01- 133-496-367-000 Aug-04 19003 Chito's Chow Bar & Restaurant v 12- 133-496-367-000 Aug-04 17981 Chito's Chow Bar & Restaurant v 12- 133-496-367-000 Aug-04 17980 Chi to's Chow Bar & Restaurant v 23- 133-496-367-000 Aug-04 19165 Chito's Chow Bar & Restaurant v 26- 133-496-367-000 Aug-04 17997 Chito's Chow Bar & Restaurant v 12- 133-496-367-000 Aug-04 17985 Chi to's Chow Bar & Restaurant v 02-Sep- 133-496-367-000 04 19254 Chito's Chow Bar & Restaurant v 02-Sep- 133-496-367-000 04 19255 Chito's Chow Bar & Restaurant v 16-Sep- 133-496-367-000 04 19265 Chito's Chow Bar & Restaurant v 13-Sep- 133-496-367-000 04 19263 Chito's Chow Bar & Restaurant v 13-Sep- 133-496-367-000 04 19264 Chito's Chow Bar & Restaurant v 09- DCV Industrial Controls 103-424-717-000 Aug-04 167 Enterprises v 19- DCV Industrial Controls 103-424-717-000 Aug-04 172 Enterprises v 26- DCV Industrial Controls 103-424-717-000 Aug-04 201 Enterprises v - 1,013,530.91 92,139.17 L-3Q-30 15,400.00 1,400.00 L-3Q-63 3,220.36 292.76 L-3Q-64 184,900.91 16,809.17 L-3Q-71 94,293.99 8,572.18 L-3Q-73 28,715.31 2,610.48 L-3Q-75 10,477.11 952.46 L-3Q-77 76,297.49 6,936.14 L-3Q-79 3,576.00 325.09 L-3Q-82 1,104,545.44 100,413.22 L-3Q-83 7,150.00 650.00 L-3Q-89 15,650.00 1,422.73 L-3Q-91 3,950.00 359.09 L-3Q-94 16,759.95 1,523.63 L-3Q-102 259,480.85 23,589.17 L-3Q-104 5,998.58 545.33 L-3Q-108 ' 28,826.30 2,620.57 L-3Q-110 12,656.68 1,150.61 L-3Q-112 3,847.75 349.80 L-3Q-114 8,644.91 785.90 L-3Q-117 10,611.49 964.68 L-3Q-131 4,410.33 400.94 L-3Q-140 1,102.00 100.18 L-3Q-146 5,660.18 514.56 L-3Q-148 17,627.56 1,602.51 L-3Q-152 715.00 65.00 L-3Q-169 24,031.96 2,184.72 L-3Q-174 2,411.35 219.21 L-3Q-195 56,732.90 5,157.54 L-3Q-198 891.49 81.04 L-3Q-241 21,600.00 1,963.64 L-3Q-244 864.94 78.63 L-3Q-247 1,382.40 125.67 L-3Q-249 175,313.46 15,937.59 L-3Q-341 503,672.72 45,788.43 L-3Q-344 97,150.91 8,831.90 L-3Q-347 v I Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 59 o£70 30- DCV Industrial Controls 103-424-717-000 Aug-04 204 Enterprises v 09-Sep- DCV Industrial Controls 103-424-717-000 04 174 Enterprises v 13-Sep- DCV Industrial Controls 103-424-717-000 04 176 Enterprises v 16-Sep- DCV Industrial Controls 103-424-717-000 04 175 Enterprises v 20-Sep- DCV Industrial Controls 103-424-717-000 04 178 Entt!l])_rises v i 21-Sep- DCV Industrial Controls 103-424-717-000 I 04 180 Enterprises v 04-0ct- DCV Industrial Controls 103-424-717-000 04 181 Enterprises v 23-Sep- 000-160-088-000 04 7159 DHL Philippines Corporation v 31-Jul- DHL Worldwide Express (Phils) 212-186-731-000 04 47511 Corporation v 01-Sep- 000-160-088-000 04 7043 DHL Philippines Corporation v 16-Sep- 04 2883 EGS Enterprises 113-504-989 v 09-Sep- 082-005-268-964 04 238 Eutopia Builders Corporation v 30-Sep- 082-005-268-964 04 240 Eutopia Builders Corporation v 12- 001-947-880-026 Aug-04 1417 Fastpak Global Express Corp. v 12- 001-947-880-026 Aug-04 1418 Fastpak Global Express Corp. v 09-Sep- 001-947-880-026 04 1449 Fastpak Global Express Corp. v 09-Sep- 001-947-880-026 04 1450 Fastpak Global Express Corp. v 13-Sep- 001-947-880-026 04 1682 Fastpak Global Express Corp. v 08-Jul- 183-875-303-000 04 8131 Fevzi's Catering v 15-Jul- 183-875-303-000 04 8137 Fevzi's Catering v 22-Jul- 183-875-303-000 04 8140 Fevzi's Catering v 29-Jul- 183-875-303-000 04 8145 Fevzi's Catering v 05- 183-875-303-000 Aug-04 8147 Fevzi's Catering v 09- 183-875-303-000 Aug-04 8150 Fevzi's Catering v 16- 183-875-303-000 Aug-04 8159 Fevzi's Catering v 19- 183-875-303-000 Aug-04 8162 Fevzi's Catering v 23- 183-875-303-000 Aug-04 8165 Fevzi's Catering v 23- 183-875-303-000 Aug-04 8154 Fevzi's Catering v 13- 183-875-303-000 Aug-04 8153 Fevzi's Catering v 30- 183-875-303-000 Aug-04 8172 Fevzi's Catering v 23- 183-875-303-000 Aug-04 8170 Fevzi's Catering v 23- 183-875-303-000 Aug-04 8168 Fevzi's Catering v 06-Sep- 183-875-303-000 04 8176 Fevzi's Catering v 16-Sep- 183-875-303-000 04 8183 Fevzi's Catering v 23-Sep- 183-875-303-000 04 8186 Fevzi's Catering v 27-Sep- 183-875-303-000 04 8189 Fevzi's Catering v 19-Jul- 890-113-494-331 04 - 9053 Gillesania Printing Press v 92,006.19 8,364.20 L-3Q-349 50,779.64 4,616.33 L-3Q-353 47,637.82 4,330.71 L-3Q-355 391,969.31 35,633.57 L-3Q-357 87,656.73 7,968.79 L-3Q-369 2,012,469.05 182,951.73 L-3Q-371 629,331.71 57,211.97 L-3Q-388 9,289.00 844.45 L-3Q-405 1,355.03 123.18 L-3Q-406 2,044.00 185.82 L-3Q-408 19,090.91 1,735.54 L-3Q-411 141,381.82 12,852.89 L-3Q-457 282,763.64 25,705.79 L-3Q-459 3,795.61 345.06 L-3Q-469 3,436.36 312.40 L-3Q-471 3,610.73 328.25 L-3Q-473 4,338.26 394.39 L-3Q-475 1,050.55 95.50 L-3Q-477 12,756.76 1,159.71 L-3Q-479 53,404.02 4,854.91 L-3Q-480 24,244.04 2,204.00 L-3Q-481 8,345.45 758.68 L-3Q-482 18,495.49 1,681.41 L-3Q-483 61,013.13 5,546.65 L-3Q-484 7,506.00 682.36 L-3Q-485 62,436.27 5,676.02 L-3Q-486 117,692.02 10,699.27 L-3Q-487 2,395.64 217.79 L-3Q-488 280.80 25.53 L-3Q-490 38,466.65 3,496.97 L-3Q-492 724.58 65.87 L-3Q-493 2,863.96 260.36 L-3Q-495 5,007.27 455.21 L-3Q-497 17,113.09 1,555.74 L-3Q-498 6,794.18 617.65 L-3Q-499 7,865.35 715.03 L-3Q-500 3,224.98 293.18

L-3Q-516 /

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73)

23-Sep- 890-113-494-331 04 9505 Gillesania Printing Press v 27-Jul- 890-113-494-331 04 9031 Gillesania Printing Press v 02- 890-113-494-331 Aug-04 9105 Gillesania Printing Press v 23- 890-113-494-331 Aug-04 9237 Gillesania Printing Press v 01-Sep- 890-113-494-331 04 9296 Gillesania Printing Press v 22-Sep- 890-113-494-331 04 9442 Gillesania Printing Press v 29-Jul- Global Power Equipment 04 502 Marketing Corp.

005-077-803 v 23- Global Power Equipment Aug-04 504 Marketing Corp.

005-077-803 v 05-Sep- Global Power Equipment 04 505 Marketing Corp.

005-077-803 v 20-Sep- Global Power Equipment 04 506 Marketing Corp.

005-077-803 v 24-Jul- 000-768-480-000 04 12712392 Globe Telecom, Inc.

v 26-Jul- 000-768-480-000 04 12712391 Globe Telecom, Inc.

v 03-Sep- 000-768-480-000 04 12712993 Globe Telecom, Inc.

v 03-Sep- 000-768-480-000 04 12712994 Globe Telecom, Inc.

v 19- 200-139-594-000 Aug-04 2871 Goldtelecomm Specialist, Inc. v 22-Jul- 890-115-151-127 04 336 GTV Construction v 02- 890-115-151-127 Aug-04 337 GTV Construction v 23- 890-115-151-127 Aug-04 340 GTV Construction v 23- 890-115-151-127 Aug-04 339 GTV Construction v 27-Sep- 890-115-151-127 04 346 GTV Construction v 30-Sep- 890-115-151-127 04 348 GTV Construction v 12- Aug-04 4098 Hi-Cool Sales & Services 145-787-332 v 19- Aug-04 5864 Hi-Cool Sales & Services 145-787-332 v 16- Aug-04 146171 Hotel Don Felipe 000-906-170 v 02-Sep- 04 146176 Hotel Don Felipe 000-906-170 v 02-Sep- 04 146175 Hotel Don Feli£_e 000-906-170 v 30-Jul- 000-360-916-026 04 24422 Innove Communications v 17-Sep- 000-360-916-026 04 28473 Innove Communications v 30-Jul- 000-360-916-000 04 186318 Innove Communications v 10-Sep- 000-360-916-000 04 191442 Innove Communications v 19- 000-161-762-000 Aug-04 42637 Inter-Ocean Container Lines, Inc. v 22-Sep- 000-161-762-000 04 42657 Inter-Ocean Container Lines, Inc. v 29-Jul- J Gatchalian Auto Body Shop & 04 2204 Equipment Rental 168-332-960 v 02-Sep- J Gatchalian Auto Body Shop & 04 2208 Equipment Rental 168-332-960 v 02-Sep- J Gatchalian Auto Body Shop & 04 2209 Equipment Rental 168-332-960 v 13-Sep- J Gatchalian Auto Body Shop & 04 2213 Equipment Rental 168-332-960 v 02- J. E. Arradaza Construction & Aug-04 397 Supply 126-62..1-184 v 5,084.85 462.26 L-3Q-519 480.00 43.64 L-3Q-521 353.45 32.13 L-3Q-523a 589.09 53.55 L-3Q-524 1,080.00 98.18 L-3Q-526 2,094.00 190.36 L-3Q-528 69,954.55 6,359.50 L-3Q-541 338,727.28 30,793.39 L-3Q-543 617,367.28 56,124.30 L-3Q-545 106,232.13 9,657.47 L-3Q-549 8,095.56 735.96 L-3Q-553 10,346.75 940.61 L-3Q-554 14,767.81 1,342.53 L-3Q-563 10,020.77 910.98 L-3Q-564 2,749.09 249.92 L-3Q-573 39,272.73 3,570.25 L-3Q-579 21,238.69 1,930.79 L-3Q-581 6,254.18 568.56 L-3Q-583 118,760.73 10,796.43 L-3Q-586 363,854.95 33,077.72 L-3Q-588 302,979.28 27,543.57 L-3Q-604 79,095.27 7,190.48 L-3Q-621 69,363.64 6,305.79 L-3Q-625 12,113.67 1,101.24 L-3Q-637 6,836.21 621.47 L-3Q-646 9,274.06 843.10 L-3Q-652 L-3Q-661 156,030.61 14,184.60 to662 L-3Q-670 180,660.42 16,423.67 to671 25,199.99 2,290.91 L-3Q-678a 25,199.99 2,290.91 L-3Q-678b 1,861.83 169.26 L-3Q-679 1,914.75 174.07 L-3Q-681 2,945.46 267.77 L-3Q-692 18,709.09 1,700.83 L-3Q-694 18,709.09 1,700.83 L-3Q-696 19,243.64 1,749.42 L-3Q-698 7,805.16 709.56

L-3Q· T

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73)

09- J. E. Arradaza Construction & Aug-04 400 Supply 126-623-184 v 16- J. E. Arradaza Construction & : Aug-04 402 Supply 126-623-184 v 06-Sep- J. E. Arradaza Construction & 04 410 Supply 126-623-184 v I 3o- J. E. Arradaza Construction & • Aug-04 408 Supply 126-623-184 v 13-Sep- J. E. Arradaza Construction & I 04 413 Supply 126-623-184 v I 27-Sep- J. E. Arradaza Construction & 04 416 SU££ly 126-623-184 v 1 02~ep- 000-467-472-000 4415 Joaquin Cunanan & Co. v 29-0ct- 000-467-472-000 I 04 4925 Joaquin Cunanan & Co. v 11- 000-467-472-000 Nov-04 5023 Joaquin Cunanan & Co. v 26- Aug-04 2 Join Us Cuisine Branch 2 135-483-446 v 15-Jul- Libsales Industrial Parts & Gen. 180-812-231-000 04 2826 Merchandising v 23-Sep- Machine Aid Tech Philippines, 000-130-106-000 04 5582 Inc.

v 23-Sep- Machine Aid Tech Philippines, 000-130-106-000 04 5580 Inc.

v 22-Jul- 000-662-632-000 04 117942 Makati Shangri-la Manila v 16-Sep- Mercer Human Resource 001-419-555-000 04 3691 Consulting, Inc.

v 27-Sep- 530-165-596-412 04 348 MRC Engineering v 12- 138-995-557-000 Aug-04 179 Orca Enterprises v 09-Sep- 138-995-557-000 04 185 Orca Enterprises v 20-Sep- 138-995-557-000 04 186 Orca Enterprises v 14-Sep- 138-995-557-000 04 2412 Orca Enterprises v 20-Sep- 138-995-557-000 04 187 Orca Enterprises v 23-Sep- 138-995-557-000 04 191 Orca Enterprises v 30-Sep- 138-995-557-000 04 192 Orca Enterprises v 30-Sep- 138-995-557-000 04 193 Orca Enterrrises v 27-Jul- 04 21180 Ormoc Glass Trading, Inc. 113-492-339 v 22-Jul- 04 21201 Ormoc Glass Trading, Inc. 113-492-339 v 27-Sep- 04 21243 Ormoc Glass Trading, Inc. 113-492-339 v 17-Sep- 04 21430 Ormoc Glass Trading, Inc. 113-492-339 v 17-Sep- 04 21429 Ormoc Glass Trading, Inc. 113-492-339 v 11- Aug-04 3935 OrmocNet 197-622-306 v 12- Aug-04 3945 Ormoc Net 197-622-306 v 29-Jul- Ormoc Petals Garden & Flower 890-101-719-868 04 81 Shop v 01-Jul- 000-226-577-000 04 8006 Ormoc Villa Hotel v 22-Jul- 000-226-577-000 04 8029 Ormoc Villa Hotel v 02- 000-226-577-000 Aug-04 8043 Ormoc Villa Hotel v 12- 000-226-577-000 Aug-04 8210 Ormoc Villa Hotel v 23- 000-226-577-000 Aug-04 8224 Ormoc Villa Hotel v 158,661.82 14,423.80 L-3Q-702 8,836.36 803.31 L-3Q-705 90,072.00 8,188.36 L-3Q-707 2,700.00 245.45 L-3Q-709 180,144.00 16,376.73 L-3Q-711 15,120.00 1,374.55 L-3Q-713 167,693.90 15,244.90 L-3Q-714a 49,497.00 4,499.73 L-3Q-714b 148,629.80 13,511.80 L-3Q-714c 199,506.46 18,136.95 L-3Q-715 44,570.62 4,051.87 L-3Q-723 56,749.09 5,159.01 L-3Q-743a 137,454.55 12,495.87 L-3Q-744 13,040.50 1,185.50 L-3Q-745a 47,025.00 4,275.00 L-3Q-750a 26,655.77 2,423.25 L-3Q-770 14,962.91 1,360.26 L-3Q-807 52,508.08 4,773.46 L-3Q-809 6,676.36 606.94 L-3Q-811 2,650.91 240.99 L-3Q-813 24,460.99 2,223.73 L-3Q-815 95,869.64 8,715.42 L-3Q-817 124,481.78 11,316.53 L-3Q-820 24,618.11 2,238.01 L-3Q-822 693.64 63.06 L-3Q-837 23,286.36 2,116.94 L-3Q-844 18,006.55 1,636.96 L-3Q-846 589.09 53.55 L-3Q-848 2,945.45 267.77 L-3Q-850 3,210.00 291.82 L-3Q-867 800.00 72.73 L-3Q-868 3,981.27 361.93 L-3Q-869 1,236.60 112.42 L-3Q-873 92,366.80 8,396.98 L-3Q-875 8,299.11 754.46 L-3Q-880 65,309.07 5,937.19 L-3Q-882 32,315.27 2,937.75 L-3Q-8~ y

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73)

26- 000-226-577-000 Aug-04 8235 Ormoc Villa Hotel v 02-Sep- 000-226-577-000 04 8240 Ormoc Villa Hotel v 09-Sep- 000-226-577-000 04 8751 Ormoc Villa Hotel v 16-Sep- 000-226-577-000 04 8763 Ormoc Villa Hotel v 27-Sep- 000-226-577-000 04 8781 Ormoc Villa Hotel v 27-Sep- 000-226-577-000 04 8785 Ormoc Villa Hotel v 08- May- Probe Detective Security Agency 222-412-244-000 04 943 & Allied Services, Inc. v 15-Jul- Probe Detective Security Agency 222-412-244-000 04 945 & Allied Services, Inc. v 26-Jul- Probe Detective Security Agency 222-412-244-000 04 947 & Allied Services, Inc. v 19- Probe Detective Security Agency 222-412-244-000 Aug-04 950 & Allied Services, Inc. v 09-Sep- Probe Detective Security Agency 222-412-244-000 04 1804 & Allied Services, Inc. v 20-Sep- Probe Detective Security Agency 222-412-244-000 04 1807 & Allied Services, Inc. v 30-Sep- Probe Detective Security Agency 222-412-244-000 04 1811 & Allied Services, Inc. v 29-Jul- 04 211 Rental Equipment 115-336-098 v 16- Aug-04 213 Rental Equipment 115-336-098 v 02-Sep- 04 214 Rental Equipment 115-336-098 v 20-Sep- 04 219 Rental Equipment 115-336-098 v 22-Jul- 04 20852 Sabin Resort & Dev. Corp. 005-466-549 v 22-Jul- 04 20853 Sabin Resort & Dev. Corp. 005-466-549 v 22-Jul- 04 20851 Sabin Resort & Dev. Corp. 005-466-549 v 21-Jul- 04 20803 Sabin Resort & Dev. Corp. 005-466-549 v 19- Aug-04 20891 Sabin Resort & Dev. Corp. 005-466-549 v 19- Aug-04 20892 Sabin Resort & Dev. Corp. 005-466-549 v 29-Jul- 113-496-367-000 04 4879 Sal's Bar & Restaurant v 19-Jul- 113-496-367-000 04 4870 Sal's Bar & Restaurant v 19-Jul- 113-496-367-000 04 4871 Sal's Bar & Restaurant v 29-Jul- 113-496-367-000 04 4880 Sal's Bar & Restaurant v 01- 113-496-367-000 Aug-04 5191 Sal's Bar & Restaurant v 16-Sep- 113-496-367-000 04 5319 Sal's Bar & Restaurant v 16-Sep- 113-496-367-000 04 5394 Sal's Bar & Restaurant v 08-Jul- 113-496-367-000 04 4866 Sal's Bar & Restaurant v 20-Sep- SFE - Scanwell Freight Express 04 870 (Phils.) Inc.- Cebu Branch 000-414-569 v 01-Jul- 000-502-547-000 04 11818 SGV&Co.

v 06-Sep- 080-136-457-988 04 644 Steelcoat Marketing v 16-Sep- 080-136-457-988 04 645 Steelcoat Marketing v 22-Jul- 201-888-636-000 04 24603 The Richmond Hotel v 22,627.48 2,057.04 L-3Q-888 74,672.37 6,788.40 L-3Q-890 69,138.81 6,285.35 L-3Q-893 7,536.15 685.10 L-3Q-895 9,211.91 837.45 L-3Q-897 237.00 21.55 L-3Q-899 204,695.07 18,608.64 L-3Q-913 204,568.44 18,597.13 L-3Q-915 204,762.09 18,614.74 L-3Q-917 229,088.98 20,826.27 L-3Q-919 272,006.99 24,727.91 L-3Q-922 218,435.32 19,857.76 L-3Q-926 216,668.90 19,697.17 L-3Q-928 22,756.36 2,068.76 L-3Q-934 51,736.36 4,703.31 L-3Q-936 13,965.00 1,269.55 L-3Q-938 9,652.00 877.45 L-3Q-940 3,579.71 325.43 L-3Q-974 22,954.91 2,086.81 L-3Q-978 7,459.86 678.17 L-3Q-981 i 1,500.00 136.36 L-3Q-983 1 3,564.00 324.00 L-3Q-984 3,436.36 312.40 L-3Q-986 4,418.18 401.65 L-3Q-988 635.24 57.75 L-3Q-992 ' 760.91 69.17 L-3Q-994 2,000.45 181.86 L-3Q-996 1,145.25 104.11 L-3Q-998 101,849.89 9,259.08 L-3Q-999 949.00 86.27

L-3Q-1003 I

L-3Q- 1,472.70 133.88 1013a i 2,945.45 267.77 L-3Q-1034 i L-3Q- 30,000.00 2,727.27 1035a ' 566,631.82 51,511.98 L-3Q-1052 62,959.09 5,723.55 L-3Q-1055 L-3Q- 18,486.65 1,680.60 1072a y

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73)

23-Sep- 660-101-719-500 04 7032 Tops Textile & Tailoring v 02- Tubod Engineering Works & Aug-04 828 Industrial Sales 130-472-335 v 12- Tubod Engineering Works & Aug-04 829 Industrial Sales 130-472-335 v 26- Tubod Engineering Works & Aug-04 830 Industrial Sales 130-472-335 v 09-Sep- Tubod Engineering Works & 04 831 Industrial Sales 130-472-335 v 20-Sep- Tubod Engineering Works & 04 832 Indus trial Sales 130-472-335 v 30-Sep- 890-113-495-719 04 1699 VSK Vehicle & Equipment Rental v 19-Jun- Waterfront Cebu City Hotel & 003-978-239-000 04 210313 Casino v 09-Sep- Asia International Travel 000-154-162-000 04 100019 Corporation v 08-Jul- Calenergy International Services, 216-696-877-000 04 84 Inc.-ROHQ v 19- Calenergy International Services, 216-696-877-000 Aug-04 88 Inc. -ROHQ v 23-Sep- Calenergy International Services, 216-696-877-000 04 92 Inc. -ROHQ v 09-Sep- 000-708-773-000 04 3150 Inchem Environmental, Inc. v 12- 216-380-617-000 Aug-04 837 Link Edge, Inc.

v 07-0ct- 216-380-617-000 04 840 Link Edge, Inc.

v 30-Sep- 000-129-601-000 04 582 Manila Execon Group, Inc. v 05- 000-488-793-000 Aug-04 274015 PLDT Com_pany v 13- 000-488-793-000 Aug-04 274466 PLDT Company v 03-Sep- 000-488-793-000 04 277206 PLDT Company v 21-0ct- Protectivw Systems 042-004-631-248 04 2130 Technologies, Inc.

v 08-Jul- 001-439-622-000 04 13333 The Leather Collection, Inc. v 22-Jul- 050-002-035-951 04 6765 Trends & Technologies, Inc. v 15-Jul- 000-412-382-001 04 51352 Air lift Asia Inc.

v 26-Jul- 000-412-382-001 04 51364 Airlift Asia Inc.

v 29-Jul- 000-412-382-001 04 51452 Air lift Asia Inc.

v 19- 000-412-382-001 Aug-04 51557 Airlift Asia Inc.

v 02-Sep- 000-412-382-001 04 51568 Airlift Asia Inc.

v 09-Sep- 000-412-382-001 04 51624 Air lift Asia Inc.

v 16-Sep- 000-412-382-001 04 51625 Air lift Asia Inc.

v 23-Sep- 000-412-382-001 04 51798 Airlift Asia Inc.

v 30-Sep- 000-412-382-001 04 51800 Airlift Asia Inc.

v 19- DHL Worldwide Express (Phils) 212-186-731-000 Aug-04 47534 Corporation v 19- 000-161-762-000 Aug-04 42635 Inter-Ocean Container Lines, Inc. v Total Domestic Purchases of Services for the 3rd Quarter of 2004 vi OR OR No.

Name of Seller TIN Date 09-Sep- ORMOOO 000-855-492-012 04 5697 Aboitiz One, Inc.

v 101,682.00 9,243.82 L-3Q-1073 54,981.82 4,998.35 L-3Q-1082 13,745.46 1,249.59 L-3Q-1083 70,484.73 6,407.70 L-3Q-1085 L-3Q- 41,236.36 3,748.76 1088a 6,872.73 624.79 L-3Q-1089 364,598.18 33,145.29 L-3Q-1241 L-3Q- 7,854.00 714.00 1252a 2,179.64 198.15 L-3Q-1296 3,140,550.20 285,504.56 L-3Q-1298 3,201,323.10 291,029.37 L-3Q-1299 3,779,129.00 343,557.18 L-3Q-1300 L-3Q- 67,288.32 6,117.12 1307a 370,285.30 33,662.30 L-3Q-1310 187,190.85 17,017.35 L-3Q-1311 L-3Q- 19,262.29 1,751.12 1313a L-3Q- 59,228.64 5,384.42 1318a L-3Q- 59,228.63 5,384.42 1320a L-3Q- 59,228.64 5,384.42 1322a 14,727.27 1,338.84 L-3Q-1325 7,776.00 706.91 L-3Q-1329 9,818.18 892.56 L-3Q-1330 43,231.55 3,930.14 L-3Q-1362 503,626.05 45,784.19 L-3Q-1370 5,555.82 505.07 L-3Q-1376 172,501.49 15,681.95 L-3Q-1378 30,056.09 2,732.37 L-3Q-1394 107,920.61 9,810.96 L-3Q-1397 141,182.67 12,834.79 L-3Q-1406 67,846.34 6,167.85 L-3Q-1414 522,204.39 47,473.13 L-3Q-1418 12,995.00 1,181.36 L-3Q-1430 93,826.17 8,529.65 L-3Q-1433 28,913,986.67 2,628,544.24 OR Amount VAT Exhibit KK 309.00 28.09 L-4Q-1 I / /

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73)

06-0ct- ORMOOO 000-855-492-012 04 6001 Aboitiz One, Inc.

v 08-0ct- ORMOOO 000-855-492-012 04 6003 Aboitiz One, Inc.

v 12-0ct- ORMOOO 000-855-492-012 04 6005 Aboitiz One, Inc.

v 25-0ct- ORMOOO 000-855-492-012 04 6011 Aboitiz One, Inc.

v 23- ORMOOO 000-855-492-012 Nov-04 6021 Aboitiz One, Inc.

v 25- ORMOOO 000-855-492-012 Nov-04 6023 Aboitiz One, Inc.

v 09- ORMOOO 000-855-492-012 Dec-04 6034 Aboitiz One, Inc.

v 25-0ct- Addy's Refrigeration Service 04 60 Center 110-665-085 v 03- Addy's Refrigeration Service Dec-04 66 Center 110-665-085 v 23- Addy's Refrigeration Service Dec-04 67 Center 110-665-085 v 28-0ct- Ameresco Comm'l & Ind'l. Co., 000-346-058-000 04 10983 Inc.

v 28-0ct- Ameresco Comm'l & Ind'l. Co., 000-346-058-000 04 10982 Inc.

v 11-0ct- 890-000-222-726 04 24627 Asprac Agricultural Corp. v 14-0ct- 890-000-222-726 04 24632 Asprac Agricultural Corp. v 28-0ct- Canon Marketing (Philippines) 000-159-448-000 04 585041 Inc.

v 28-0ct- Canon Marketing (Philippines) 000-159-448-000 04 585033 Inc.

v 25- Canon Marketing (Philippines) 000-159-448-000 Nov-04 585316 Inc.

v 07-0ct- Cebu Engineering & Industrial 131-434-724-000 04 489 Ventures v 04- Cebu Power Exponents Services, 212-927-683-000 Nov-04 279 Inc.

v 04- Cebu Power Exponents Services, 212-927-683-000 Nov-04 280 Inc.

v 02- Cebu Power Exponents Services, 212-927-683-000 Dec-04 226 Inc.

v 18-0ct- Cebu Termite Control System 106-129-871-000 04 5068 (TERMICON) v 18- Cebu Termite Control System 106-129-871-000 Nov-04 5087 (TERMICON) v 07-0ct- 133-496-367-000 04 19292 Chi to's Chow Bar & Restaurant v 07-0ct- 133-496-367-000 04 19291 Chi to's Chow Bar & Restaurant v 15-0ct- 133-496-367-000 04 19300 Chi to's Chow Bar & Restaurant v 15-0ct- 133-496-367-000 04 19701 Chi to's Chow Bar & Restaurant v 25-0ct- 133-496-367-000 04 19712 Chi to's Chow Bar & Restaurant v 25-0ct- 133-496-367-000 04 19710 Chito's Chow Bar & Restaurant v 04- 133-496-367-000 Nov-04 19727 Chi to's Chow Bar & Restaurant v 18- 133-496-367-000 Nov-04 19953 Chi to's Chow Bar & Restaurant v 06- 133-496-367-000 Dec-04 20102 Chi to's Chow Bar & Restaurant v 13- 133-496-367-000 Dec-04 20119 Chi to's Chow Bar & Restaurant v 09- 133-496-367-000 Dec-04 20110 Chi to's Chow Bar & Restaurant v 20- 133-496-367-000 Dec-04 20130 Chito's Chow Bar & Restaurant v 29- 133-496-367-000 Dec-04 20144 Chi to's Chow Bar & Restaurant v 23- 133-496-367-000 Dec-04 20135 Chito's Chow Bar & Restaurant v 457.10 41.55 L-4Q-2 792.93 72.08 L-4Q-3 1,204.82 109.53 L-4Q-4 I 314.50 28.59 L-4Q-5 I 758.00 68.91 L-4Q-5a 422.50 38.41 L-4Q-5b I 1,714.08 155.83 L-4Q-6 i 19,636.36 1,785.12 L-4Q-7 14,727.27 1,338.84 L-4Q-9 19,145.46 1,740.50 L-4Q-11 48,109.09 4,373.55 L-4Q-13 64,505.46 5,864.13 L-4Q-15 4,978.31 452.57 L-4Q-24 3,598.36 327.12 L-4Q-26 4,830.54 439.14 L-4Q-32 10,949.55 995.41 L-4Q-36 1,640.00 149.09 L-4Q-43 20,544.55 1,867.69 L-4Q-46 73,106.90 6,646.08 L-4Q-50 8,122.98 738.45 L-4Q-52 7,226.18 656.93 L-4Q-55 7,020.00 638.18 L-4Q-64 15,650.00 1,422.73 L-4Q-66 1,963.64 178.51 L-4Q-71 826.69 75.15 L-4Q-73 1,389.27 126.30 L-4Q-75 1,292.07 117.46 L-4Q-77 4,353.38 395.76 L-4Q-79 466.36 42.40 L-4Q-81 726.55 66.05 L-4Q-83 4,160.45 378.22 L-4Q-85 7,650.38 695.49 L-4Q-87 10,040.07 912.73 L-4Q-92 2,772.42 252.04 L-4Q-95 12,041.02 1,094.64 L-4Q-97 1,700.51 154.59 L-4Q-101a 11,008.14 1,000.74

L-4Q-102 /'

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73)

29- 133-496-367-000 Dec-04 20143 Chi to's Chow Bar & Restaurant v 04- 001-159-593-000 Nov-04 2944 Cifra Marketing CorE_oration v 14-0ct- DCV Industrial Controls 103-424-717-000 04 205 En ter£fises v 21-0ct- DCV Industrial Controls 103-424-717-000 04 209 Enterprises v 28-0ct- DCV Industrial Controls 103-424-717-000 04 213 Enterprises v 11- DCV Industrial Controls 103-424-717-000 Nov-04 183 Enterprises v 30- DCV Industrial Controls 103-424-717-000 Nov-04 217 Enterprises v 06- DCV Industrial Controls 103-424-717-000 Dec-04 222 Enterprises v 16- DCV Industrial Controls 103-424-717-000 Dec-04 191 Enterprises v 29- DCV Industrial Controls 103-424-717-000 Dec-04 196 Enterprises v 06-0ct- DHL Worldwide Express (Phils) 212-186-731-000 04 47582 Corporation v 30- DHL Worldwide Express (Phils) 212-186-731-000 Nov-04 129402 Corporation v 28-0ct- 082-005-268-964 04 242 Eutof>ia Builders Corporation v 02- 000-312-748-000 Nov-04 3620 Fast Cargo Logistics Corporation v 14-0ct- 001-947-880-026 04 1689 Fastpak Global Express Corp. v 14-0ct- 001-947-880-026 04 1688 Fastpak Global Express Corp. v 14-0ct- 001-947-880-026 04 1694 Fastpak Global Express Co_rp. v 14-0ct- 001-947-880-026 04 1693 Fastpak Global Express Corp. v 29-0ct- 001-947-880-026 04 1819 Fastpak Global Express Corp. v 12- 001-947-880-026 Nov-04 1695 Fastpak Global Express Corp. v 06-0ct- 183-875-303-000 04 8193 Fevzi's Catering v 11-0ct- 183-875-303-000 04 8197 Fevzi's Catering v 14-0ct- 183-875-303-000 04 8202 Fevzi's Catering v 18-0ct- 183-875-303-000 04 8204 Fevzi's Catering v 21-0ct- 183-875-303-000 04 8206 Fevzi's Catering v 28-0ct- 183-875-303-000 04 8209 Fevzi's Catering v 02- 183-875-303-000 Nov-04 8211 Fevzi's Catering_ v 04- 183-875-303-000 Nov-04 8214 Fevzi's Catering v 18- 183-875-303-000 Nov-04 8221 Fevzi's Catering v 25- 183-875-303-000 Nov-04 8228 Fevzi's Catering v 30- 183-875-303-000 Nov-04 8230 Fevzi's Catering v 06- 183-875-303-000 Dec-04 8241 Fevzi's Catering v 09- 183-875-303-000 Dec-04 8242 Fevzi's Catering v 30- 183-875-303-000 Nov-04 8232 Fevzi's Catering v 13- 183-875-303-000 Dec-04 8245 Fevzi's Catering v 03- 183-875-303-000 Dec-04 8239 Fevzi's Catering v 20- 183-875-303-000 Dec-04 8255 Fevzi's Catering v -~ 6,222.76 565.71 L-4Q-108 76,363.64 6,942.15 L-4Q-109a 151,037.30 13,730.66 L-4Q-168 36,542.29 3,322.03 L-4Q-173 41,786.18 3,798.74 L-4Q-175 104,985.95 9,544.18 L-4Q-178 202,417.53 18,401.59 L-4Q-181 97,150.91 8,831.90 L-4Q-186 78,918.84 7,174.44 L-4Q-188 19,387.96 1,762.54 L-4Q-191 102.51 9.32 L-4Q-198 1,391.57 126.51 L-4Q-200 47,127.27 4,284.30 L-4Q-255 5,500.00 500.00 L-4Q-257 728.00 66.18 L-4Q-269 711.00 64.64 L-4Q-270 1,662.00 151.09 L-4Q-271 240.00 21.82 L-4Q-272 300.00 27.27 L-4Q-273 838.00 76.18 L-4Q-274 13,435.20 1,221.38 L-4Q-275 2,823.71 256.70 L-4Q-276 2,592.00 235.64 L-4Q-278 4,393.64 399.42 L-4Q-280 5,838.87 530.81

L-4Q-281 I

4,863.93 442.18 L-4Q-282 I 10,850.07 986.37 L-4Q-283 i 1,741.75 158.34 L-4Q-284 13,946.73 1,267.88 L-4Q-286 1,123.20 102.11 L-4Q-286a i 5,390.18 490.02 L-4Q-287 ' 5,829.05 529.91 L-4Q-289 13,652.18 1,241.11 L-4Q-290 2,300.40 209.13 L-4Q-291 8,506.47 773.32 L-4Q-293 2,666.62 242.42 L-4Q-294 10,430.84 948.26 L-4Q-296 - /

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73)

23- 183-875-303-000 Dec-04 8259 Fevzi's Catering v 16- 183-875-303-000 Dec-04 8252 Fevzi's Catering v 16- 183-875-303-000 Dec-04 8250 Fevzi's Catering v 29- 183-875-303-000 Dec-04 8263 Fevzi's Catering v 16- Global Power Equipment Nov-04 512 Marketin_gCof£.

005-077-803 v 30- Global Power Equipment Nov-04 514 Marketin_g Corp.

005-077-803 v 12-0ct- 000-768-480-000 04 12713525 Globe Telecom, Inc.

v 12-0ct- 000-768-480-000 04 12713527 Globe Telecom, Inc.

v 12-0ct- 000-768-480-000 04 12713526 Globe Telecom, Inc.

v 12-0ct- 000-768-480-000 04 12713524 Globe Telecom, Inc.

v 18- 000-768-480-000 Nov-04 12764078 Globe Telecom, Inc.

v 18- 000-768-480-000 Nov-04 12764077 Globe Telecom, Inc.

v 22- 000-768-480-000 Dec-04 12764640 Globe Telecom, Inc.

v 16- 890-115-151-127 Nov-04 183 GTV Construction v 18- 890-115-151-127 Nov-04 186 GTV Construction v 09- 890-115-151-127 Dec-04 189 GTV Construction v 16- 890-115-151-127 Dec-04 191 GTV Construction v 16- Dec-04 4194 Hi-Cool Sales & Services 145-787-332 v 29- Dec-04 4225 Hi-Cool Sales & Services 145-787-332 v 23-Jun- 004-845-460-000 04 28449 Imperial Palace Suites, Inc. v 15-Jun- 004-845-460-000 04 27917 Imr_erial Palace Suites, Inc. v 30- 004-845-460-000 Ma_y-04 27529 Imr_erial Palace Suites, Inc. v 10-Jun- 004-845-460-000 04 27773 Imperial Palace Suites, Inc. v 26-0ct- 000-360-916-026 04 32131 Innove Communications v 08- 000-360-916-026 Dec-04 36540 Innove Communications v 22- 000-360-916-026 Dec-04 37711 Innove Communications v 25-0ct- J.E. Arradaza Construction & 04 423 Supply 126-623-184 v 21- 000-537-293-000 Nov-04 83663 La Parilla Inc.

v 03- Leadership Initiatives 212-464-109-000 Dec-04 410 International, Inc.

v 11- Machine Aid Tech Philippines, 000-130-106-000 Nov-04 6053 Inc.

v 11- 000-662-632-000 Nov-04 12081 Makati Shangri-La Manila v 11- 000-662-632-000 Nov-04 12079 Makati Shangri-La Manila v 08- 530-165-596-412 Nov-04 355 MRC Engineering v 03- 002-857-755-000 Dec-04 10821 Neville-Clarke Philippines, Inc. v 07-0ct- 138-995-557-000 04 2 Orca Enterprises v 08- 138-995-557-000 Nov-04 11 Orca Enterprises v 03- 138-995-557-000 Nov-04 7 Orca Enterprises v 18,925.53 1,720.50 L-4Q-297 1,586.62 144.24 L-4Q-298 916.04 83.28 L-4Q-300 1,080.00 98.18 L-4Q-301a 163,227.27 14,838.84 L-4Q-323 9,327.27 847.93 L-4Q-326 11,452.54 1,041.14 L-4Q-330 8,738.18 794.38 L-4Q-331 10,970.61 997.33 L-4Q-332 10,896.97 990.63 L-4Q-333 6,043.81 549.44 L-4Q-350 12,248.13 1,113.47 L-4Q-351 3,336.60 303.33 L-4Q-360 94,871.13 8,624.65 L-4Q-363 41,456.29 3,768.75 L-4Q-365 84,929.24 7,720.84 L-4Q-367 207,405.00 18,855.00 L-4Q-369 8,816.73 801.52 L-4Q-374 79,095.27 7,190.48 L-4Q-376a 11,491.16 1,044.65 L-4Q-381 15,000.00 1,363.64 L-4Q-381 20,000.00 1,818.18 L-4Q-382 10,000.00 909.09 L-4Q-382 L-4Q-383 129,083.64 11,734.88 to384 L-4Q-392 145,565.37 13,233.22 to393 L-4Q-401 125,319.22 11,392.66 to402 30,024.00 2,729.45

L-4Q-420 J

2,064.50 187.68 L-4Q-422 !

71,250.00 6,477.27 L-4Q-423 I 855,572.07 77,779.28 L-4Q-434 41,764.09 3,796.74 L-4Q-435a 7,479.98 680.00 L-4Q-435b 2,961.75 269.25 L-4Q-441 I I 4,400.00 400.00 L-4Q-453 I 1,767.27 160.66 L-4Q-463 93,634.04 8,512.19 L-4Q-4'~ 2,160.00 196.36 _!AQ-4 v L

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73)

11- 138-995-557-000 Nov-04 12 Orca Enterprises v 17- 138-995-557-000 Nov-04 14 Orca Enterprises v 26- 138-995-557-000 Nov-04 16 Orca Enterprises v 06- 138-995-557-000 Dec-04 18 Orca Enterprises v 13- 138-995-557-000 Dec-04 20 Orca Enterprises v 08- 138-995-557-000 Dec-04 19 Orca Enterprises v 09- Dec-04 21637 Ormoc Glass Trading, Inc. 113-492-339 v 25- Nov-04 21629 Ormoc Glass Trading, Inc. 113-492-339 v 18- Ormoc Global Manpower Dec-04 1568 Services 101-719-907 v 07-0ct- 000-226-557-000 04 8551 Ormoc Villa Hotel v 11-0ct- 000-226-557-000 04 8561 Ormoc Villa Hotel v I 07-0ct- 000-226-557-000 04 8552 Ormoc Villa Hotel v 22- 000-226-557-000 Nov-04 8805 Ormoc Villa Hotel v 07-0ct- 000-226-557-000 04 8555 Ormoc Villa Hotel v 21-0ct- 000-226-557-000 04 8571 Ormoc Villa Hotel v 22- 000-226-557-000 Nov-04 8803 Ormoc Villa Hotel v 08- 000-226-557-000 Nov-04 8590 Ormoc Villa Hotel v 25- 000-226-557-000 Nov-04 8809 Ormoc Villa Hotel v 23- 000-226-557-000 Dec-04 8843 Ormoc Villa Hotel v 05- 000-488-793-000 Nov-04 296474 PLOT Company v 18-0ct- Probe Detective Security Agency 222-412-244-000 04 1815 & Allied Services, Inc. v 04- Probe Detective Security Agency 222-412-244-000 Nov-04 1818 & Allied Services, Inc. v 18- Probe Detective Security Agency 222-412-244-000 Nov-04 1822 & Allied Services, Inc. v 02- Probe Detective Security Agency 222-412-244-000 Dec-04 1826 & Allied Services, Inc. v 16- Probe Detective Security Agency 222-412-244-000 Dec-04 1827 & Allied Services, Inc. v 22- Nov-04 226 Rental Eq_uipment 115-336-098 v 28- Dec-04 229 Rental Equipment 115-336-098 v 25- 119-082-567-000 Aug-04 9 RMP Consultancy v 15-0ct- 04 21887 Sabin Resort & Dev. Corp. 005-466-549 v 30- Nov-04 22609 Sabin Resort & Dev. Corp. 005-466-549 v 09- Dec-04 22621 Sabin Resort & Dev. Corp. 005-466-549 v 25-0ct- 113-496-367-000 04 5338 Sal's Bar & Restaurant v 06- 113-496-367-000 Dec-04 5617 Sal's Bar & Restaurant v 09- 113-496-367-000 Dec-04 5620 Sal's Bar & Restaurant v 09- 113-496-367-000 Dec-04 5621 Sal's Bar & Restaurant v 13- 113-496-367-000 Dec-04 5629 Sal's Bar & Restaurant v 29- 113-496-367-000 Dec-04 5635 Sal's Bar & Restaurant v 18,583.86 1,689.44 L-4Q-469 1,531.64 139.24 L-4Q-471 931.00 84.64 L-4Q-472a 735.00 66.82 L-4Q-473 26,623.96 2,420.36 L-4Q-475 2,749.10 249.92 L-4Q-477 27,981.82 2,543.80 L-4Q-484 2,450.00 222.73 L-4Q-485a 59,382.08 5,398.37 L-4Q-486 30,719.91 2,792.72 L-4Q-505 3,623.40 329.40 L-4Q-507 6,677.64 607.06 L-4Q-509a 2,663.67 242.15 L-4Q-509b 1,965.60 178.69 L-4Q-510 9,886.91 898.81 L-4Q-512 34,745.37 3,158.67 L-4Q-514 1,285.20 116.84 L-4Q-517 16,357.09 1,487.01 L-4Q-519 7,959.60 723.60 L-4Q-522 59,228.64 5,384.42 L-4Q-537a 220,274.10 20,024.92 L-4Q-538 224,802.66 20,436.61 L-4Q-540 239,522.53 21,774.78 L-4Q-542 237,578.47 21,598.04 L-4Q-544 224,892.43 20,444.77 L-4Q-547 41,131.36 3,739.21 L-4Q-561 10,917.82 992.53 L-4Q-563 7,700.00 700.00 L-4Q-572 3,140.00 285.45 L-4Q-575 73,373.45 6,670.31 L-4Q-576 2,484.00 225.82 L-4Q-578 5,100.55 463.69 L-4Q-580 3,524.00 320.36 L-4Q-585 2,058.00 187.09 L-4Q-587 759.50 69.05 L-4Q-590 2,887.53 262.50 L-4Q-592 4,086.33 371.48

L-4Q-594 /

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73)

08- Nov-04 17 Sangami Enterprises 169-374-935 v 26- 000-821-466-039 Nov-04 1670 Standard Insurance Co., Inc. v 26- 000-821-466-039 Nov-04 1671 Standard Insurance Co., Inc. v 30-Sep- 000-821-466-039 04 1463024 Standard Insurance Co., Inc. v 18-0ct- 000-511-151-000 04 944079 Sulpicio Lines, Inc.

v 22- 000-565-060-000 Dec-04 475641 Sunstar Publishing, Inc. v 20- 660-101-719-500 Dec-04 7099 Tops Textile & Tailoring v 25-0ct- Tubod Engineering Works & 04 834 Industrial Works 130-472-335 v 04- Tubod Engineering Works & Nov-04 835 Industrial Works 130-472-335 v 02- Tubod Engineering Works & Dec-04 842 Industrial Works 130-472-335 v 23- Tubod Engineering Works & Dec-04 843 Industrial Works 130-472-335 v 29- Tubod Engineering Works & Dec-04 845 Industrial Works 130-472-335 v 23- Asia International Travel 000-154-162-000 Dec-04 102394 Corporation v 05- 000-112-313-000 Nov-04 26475 Ayala Aon Risk Services, Inc. v 28-0ct- Calenergy International Services, 216-696-877-000 04 96 Inc.- ROHQ v 18- Calenergy International Services, 216-696-877-000 Nov-04 100 Inc. -ROHQ v 23- Calenergy International Services, 216-696-877-000 Dec-04 104 Inc. -ROHQ v 23- 000-129-601-000 Dec-04 620 Manila Execon Group, Inc. v 20- 002-856-627-000 Nov-04 9408 Manila Pavilion Hotel v 09- Protective Systems Technologies, 042-004-631-248 Dec-04 2188 Inc.

v 15-0ct- 000-515-350-000 04 18086 RMR Electric Corporation v 03- 000-515-350-000 Dec-04 18467 RMR Electric Corporation v 13-Sep- Top Rigid Industrial Safety 205-859-203-000 04 7988 Supply, Inc.

v 10- 000-147-484-000 Nov-04 5039 Tradepoints, Inc.

v 29-Sep- 003-873-214-000 04 11218 Trane Philippines v 11-0ct- 000-412-382-001 04 51812 Airlift Asia Inc.

v 22-0ct- 000-412-382-001 04 51972 Airlift Asia Inc.

v 11- 000-412-382-001 Nov-04 52164 Airlift Asia Inc.

v 02- 000-412-382-001 Dec-04 52165 Airlift Asia Inc.

v 10- 000-412-382-001 Dec-04 52319 Airlift Asia Inc.

v 23- 000-412-382-001 Dec-04 52422 Airlift Asia Inc.

v 16- 000-412-382-001 Dec-04 52320 Airlift Asia Inc.

v 11-0ct- 000-412-382-001 04 51813 Airlift Asia Inc.

v 28-0ct- 000-161-762-000 04 42682 Inter-Ocean Container Lines, Inc. v 18- 000-161-762-000 Nov-04 42689 Inter-Ocean Container Lines, Inc. v 28-0ct- SFE -Scan well Freight Express 04 872 (Phils.) Inc.- Cebu Branch 000-414-569 v 23- SFE - Scanwell Freight Express Dec-04 876 (Phils.) Inc.- Cebu Branch 000-414-569 v 113,400.00 10,309.09 L-4Q-602 539.00 49.00 L-4Q-616a 539.00 49.00 L-4Q-616b 3,173.40 288.49 L-4Q-616c 2,000.33 181.85 L-4Q-617 5,154.55 468.60 L-4Q-618 44,668.80 4,060.80 L-4Q-624 40,824.00 3,711.27 L-4Q-627 6,804.00 618.55 L-4Q-629 147,272.72 13,388.43 L-4Q-631 24,545.46 2,211.41 L-4Q-633 70,210.98 6,382.82 L-4Q-635 6,824.62 620.42 L-4Q-724 97,044.78 8,822.25 L-4Q-727 3,131,476.30 284,679.66 L-4Q-729 3,640,189.80 330,926.35 L-4Q-730 4,048,633.00 368,057.55 L-4Q-731 353,875.00 32,170.45 L-4Q-734a 7,520.00 683.64 L-4Q-734b 4,251.00 386.45 L-4Q-736 1,400.00 127.27 L-4Q-738 840.00 76.36 L-4Q-738a 100,396.00 9,126.91 L-4Q-740 17,670.37 1,606.40 L-4Q-741a 40,000.00 3,636.36 L-4Q-742 92,484.80 8,407.71 L-4Q-747 209,868.55 19,078.96 L-4Q-755b 7,206.51 655.14 L-4Q-766 157,395.42 14,308.67 L-4Q-768 927,592.50 84,326.59 L-4Q-780 46,025.51 4,184.14 L-4Q-786 40,997.79 3,727.07 L-4Q-790 191,372.54 17,397.50 L-4Q-803 56,439.82 5,130.89 L-4Q-815 4,909.09 446.28 L-4Q-817 17,370.33 1,579.12 L-4Q-819 /' 388,698.14 35,336.19 L-4Q-821

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73)

Domestic Purchases of Services for the 4th Quarter of 2004 19,388,742.09 1,762,61292 vii Import Entry & Internal BOC Receipt or Official Revenue Declaration Rece!Pt IEIRD BOCor Exhibi Name of Seller Tax Base Date No.

Exhibit Date OR No.

t 12- May- CI075 L-2Q- 12- L-2Q- 04 04 742

M~-04 110940934

741 ABB Industry PTE Ltd. 94,985.12 ------- Total Input VAT on Importations for the 2nd Quarter of 2004 viii Import Entry & Internal BOC Receipt or Official Revenue Declaration Receipt IEIRD BOCor Exhibi Name of Seller Tax Base Date Exhibit Date No.

OR No.

t 27-Jul- C1735 L-3Q- 27-Jul- L-3Q- 04 04 1346 04 111928232 1347 ABB Industry PTE Ltd. 28-Jul- C1744 L-3Q- 28-Jul- L-3Q- Kokusai Commerce Co.

04 04 1348 04 111928625 1349 Ltd.

3,627,153.91 29-Jul- L-3Q- Kokusai Commerce Co.

04 111928923 1350 Ltd.

14-Jul- C1616 L-3Q- 14-Jul- L-3Q- Kokusai Commerce Co.

04 04 1352 04 111903276 1353 Ltd.

1,848,906.43 27-Jul- L-3Q- Kokusai Commerce Co.

04 111928223 1354 Ltd.

16- Aug- C1930 L-3Q- 16- L-3Q- Kokusai Commerce Co.

04 04 1355 Aug-04 113573521 1357 Ltd.

1,744,652.78 14- Apr- L-3Q- 14-Apr- L-3Q- 04 C82204 1364 04 109762466 1365 McMaster-Carr Supply Co. 14- Apr- L-3Q- 14-Apr- L-3Q- 04 C82304 1367 04 109762441 1368 McMaster-Carr Supply Co. 14-Apr- L-3Q- 04 109792724 1369 McMaster-Carr Sll£l'ly_ Co. 16- C1372 L-3Q- 16-Jun- L-3Q- Mine Safety Appliances Jun-04 04 1373 04 111008073 1374 Co.

16-Jun- L-3Q- Mine Safety Appliances 04 111008292 1375 Co.

12- May- C1074 L-3Q- 12- L-3Q- 04 04 1384 May-04 110940943 1385 Arizona Instrument 192,355.72 25- May- C1179 L-3Q- 24- L-3Q- Ametek Power Instrument 04 04 1387 May-04 110975715 1388 Ltd.

22- C1425 L-3Q- 22-Jun- L-3Q- Jun-04 04 1391 04 111860585 1393 Omni Controls Inc.

361,689.74 22-Jun- L-3Q- 04 11860795 1392 Omni Controls Inc.

02- Aug- C1793 L-3Q- 02- L-3Q- Kian Seng Hardware 04 04 1400 Aug-04 111935065 1401 Trading PTE Ltd.

206,652.80 18- May- C1127 L-3Q- 18- L-3Q- 04 04 1409 May-04 110948354 1410 Hoffer Flow Controls 35,866.88 26-Jul- C1715 L-3Q- 26-Jul- L-3Q- Emerson Process 04 04 1439 04 111927627 1411 Management 298,292.10 26-Jul- L-3Q- Emerson Process 04 111927812 1440 Management 03- May- c 1003 L-3Q- 03- L-3Q- 04 ~. 0'!_ 1442 ~-04 _!10932753 ___].441__ '-Cooper Power Systems 75,844.03 - - Total Input VAT on Importations for the 3rd Quarter of 2004 ix VAT 9,499.00 9,499.00 VAT 388,474.00 362,715.00 10,847.00 184,891.00 13,523.00 174,465.00 3,885.00 3,654.00 33.00 85,998.00 23.00 19,236.00 42,677.00 I 36,169.00 I 414.00 i 20,665.00 3,587.00 29,529.00 631.00 7,584.00 1,389,000.00 I

CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73)

Import Entry & Internal BOC Receipt or Official Revenue Declaration Receipt IEIRD BOCor Exhibi Name of Seller Tax Base VAT Date No.

Exhibit Date OR No.

t 28-Jul- C1751 L-4Q- 28-Jul- L-4Q- Emerson Process 04 04 749 04 111928634 751 Management 220,413.00 22,041.00 29-Jul- L-4Q- Emerson Process 04 111928914 750 Management 13.00 26-Jul- C1716 L-4Q- 26-Jul- L-4Q- Kokusai Commerce Co., 04 04 758 04 111927611 759 Ltd 271,476.13 27,148.00 27-Jul- L-4Q- Kokusai Commerce Co., 625.oo I 04 111928336 760 Ltd 28-Jul- C1750 L-4Q- 28-Jul- L-4Q- Kokusai Commerce Co., 04 04 763 04 111928476 764 Ltd 758,668.91 75,867.00 !

29-Jul- L-4Q- Kokusai Commerce Co., 04 111928932 765 Ltd 3,645.00 18- May- C1126 L-4Q- 18- L-4Q- 04 04 788 May-04 110948363 789 Metrix Instruments 241,662.90 24,166.00 29-Jul- C1762 L-4Q- 29-Jul- L-4Q- L & K Ind. Supplies & 04 04 793 04 111928957 794 Serv. Co.

149,006.00 14,901.00 30- C2343 L-4Q- 30-Sep- L-4Q- Sep-04 04 797 04 114339434 798 Arizona Instrument 89,557.79 8,956.00 30-Jul- L-4Q- 04 111929675 809 Flowserve PTE Ltd 21.00 30- Aug- C2050 L-4Q- 30- L-4Q- 04 04 813 Aug-04 113592771 814 Flowserve PTE Ltd 153,447.48 15,345.00 Total Input VAT on Importations for the 3rd Quarter of 2004 192,728.00 X Mont Tax Tax Quarter h Name Non-Resident Individual Tax Base Rate Withheld Exhibit Apr- L-2Q-750 to L-2Q- 04 ABB Industry PTE Ltd. 844,365.00 10% 84,436.50 751 Second Apr- L-2Q-750 to L-2Q- 04 Dyadem International 68,855.20 10% 6,885.52 751 May- L-2Q-752 to L-2Q- 04 ABB Industry PTE Ltd. 1,954,540.00 10% 195,454.00 753 Sub-Total 286,776.02 xi Mont Tax Tax Quarter h Name Non-Resident Individual Tax Base Rate Withheld Exhibit Brooks Automation (Singapore) L-3Q-1435 to L-3Q- Jul-04 PTE Ltd.

91,030.00 10% 9,103.00 1436 Brooks Automation (Singapore) L-3Q-1435 to L-3Q- Third Jul-04 PTE Ltd.

128,636.70 10% 12,863.67 1436 Brooks Automation (Singapore) L-3Q-1435 to L-3Q- Jul-04 PTE Ltd.

982,851.50 10% 98,285.15 1436 Aug- Hydrocarbon Risk Consultant L-3Q-1437 to L-3Q- 04 Limited -----~ 274,855.80_ - 10%_ ____ 27,485.58 1438a Sub-Total 147,737.40 xii Mont Tax Tax Quarter h Name Non-Resident Individual Tax Base Rate Withheld Exhibit L-4Q-830 to L-3Q- Oct-04 Fulkerson & Associates 168,174.90 10% 16,817.49 831 Nov- Thomason Mechanical L-4Q-832 to L-3Q- Fourth 04 Corporation 848,024.00 10% 84,802.40 833 Dec- L-4Q-834 to L-3Q- 04 Kokusai Commerce Co. Ltd. 4,243,502.00 10% 424,350.20 835 Dec- L-4Q-834 to L-3Q- -------_Q!_ '--Mar~ Cooling_'!'ec~ologi~s 540,705.20 10% _54,070.5~ 835 ---- -- - ----- Sub-Total 580,040.61 ~/ ('