Court of Tax Appeals · First Division

Air Liquide Philippines, Inc. vs. Commissioner of Internal Revenue

CTA Case No. 8114 December 10, 2014

REPUBLIC OF THE PHILIPPINES

COURT OF TAX APPEALS

QUEZON CITY

FIRST DIVISION

AIRLIQUIDE

PHILIPPINES, INC.,

CTA CASE NO. 8114

Petitioner,

Members:

-versus-

Del Rosario, Chairperson

Uy, and

COMMISSIONER OF INTERNAL

REVENUE,

Respondent.

Mindaro-Grulla, JJ.

Promulgated:

flEC 1 0

X-------------------------------------

DECISION

DEL ROSARIO, P.J.:

THE CASE

-------X The Petition for Review involves petitioner Air Liquide Philippines, Inc.'s claim for the issuance of a tax credit certificate in the total amount of P42,842,406.08, representing its alleged unutilized input value-added tax (VAT) paid for the second to fourth quarters of2008.

THE PARTIES

Petitioner is a corporation duly registered with the Securities and Exchange Commission ("SEC") to engage in the manufacture, production, purchase, wholesale, importation, marketing and generally deal in all kinds of industrial, medical and specialty liquid gases, other chemicals and their residual components, under its Articles of Incorporation with SEC Certificate of Registration No. AS094-00011713. 1 It is a VAT-registered entity since 9 October 1995 with principal place of business at Lot 37 DBP A venue, FTI Complex Taguig, Metro Manila, as shown in its Bureau of {11

Air Liquide Philippines, Inc. v. C!R

Page 2 of /49 Internal Revenue ("BIR") Certificate of Registration Number OCN 9RC0000057089.2 Respondent is the duly appointed Commissioner of the BIR, vested with the power to grant/deny administrative claims for refund and/or tax credit of erroneously paid or illegally collected internal revenue taxes.

THE FACTS

Petitioner filed its Quarterly VAT Return3 for the second, third and fourth quarters of 2008 on July 23, 2008,4 October 24, 2008,5 and January 26, 2009,6 respectively, declaring the following: Vatable Sales/Receipts Zero-Rated Sales/Receipts Exempt Sales Total Sales/Receipts Output Tax Due Less: Allowable Input Tax Input Tax Carried Over from Previous Quarter Input Tax Deferred on Capital Goods Exceeding I' I Million from Previous Quarter Total Input Tax from Current Transactions Purchase of Capital Goods not exceeding I' I Million Purchase of Capital Goods exceeding I' I Million Domestic Purchase of Goods Other than Capital Goods Importation of Goods Other than Capital Goods Domestic Purchase of 2 Id, pp. 593 & 1430; Exhibit B. 3 Exhibits EE, FF, & GG. 4 Exhibit EE-6.

5 Exhibit FF-6.

6 Exhibit GG-6.

2nd Quarter 3rd Quarter 4th Quarter Exhibit "EE" Exhibit "FF" Exhibit "GG" 71,679,327.92 83,843,269.33 75,110,620.42 168,753,161.67 170,320,537.90 151,455,855.42 I, 146,526.86 1,062,045.89 I ,340,504. 77 241,579,016.45 255,225,853.12 227,906,980.61 8,601,519.35 I 0,061,192.32 9,013,274.45 145,964,824.92 159,985,661.69 172,148,493.67 I ,302,163.97 I ,694,991.26 2,222,432.15 147,266,988.89 161,680,652.95 174,370,925.82 57,231.18 51,669.16 114,349.78 482,959.62 641,519.26 967,628.23 6,452,201.70 7,011,608.39 4,170,454.89 3,063,240.00 4,380,383.00 2,771,218.00 12,525,162.87 I 0,206,839.67 I 0,399,209.43

Air Liquide Philippines, Inc. v. CIR

Services Total Available Input Tax Less: Deductions from input tax Input Tax on Purchases of Capital Goods exceeding !'!Million deferred for the succeeding period Total Allowable Input Tax Net VAT Payable Less: Tax Credits/Payments Creditable VAT withheld Tax Overpayment 169,847,784.26 183,972,672.43 192,793,786.15 I ,694,991.26 2,222,432.15 3,019,297.38 168,152,793.00 181,750,240.28 189,774,488.77 (159,551,273.65) (171,689,047.96) (180,761,214.32) 434,388.73 459,444.22 410,238.33 (159,985,662.38) ( 172, 148,492.18) (181,171,452.65) On 18 February 2010, petitioner filed with respondent, through the BIR-Revenue District Office No. 121, an application for refund or issuance of tax credit certificate for its alleged unutilized input VAT attributable to zero-rated sales for the second to fourth quarters of 2008 in the amount of P42,842,406.08/ out of the total input tax payment of P63,295,675.188 for the same period.9 Alleging inaction by respondent on its administrative claim, 10 petitioner filed the Petition for Review before this Court on 28 June 2010. 11 In her Answer12 filed on 18 August 2010, respondent interposed the following special and affirmative defenses, to wit: "5. Taxes paid and collected by the Bureau of Internal Revenue (BIR) are presumed to have been made in accordance with law, rules and regulations and the burden to prove otherwise is upon petitioner.

6. Petitioner's alleged claim for refund is subject to administrative routinary investigation/examination by the Bureau oflntemal Revenue. 7 Determined by petitioner based on the total input tax payment of P63,295,675.18, taking into consideration its alleged VAT zero-rated sales of P491,624,544.99 over the aggregate sales of P724, 711,850.18 (Exhibit C). 8 Input taxes from current transactions ofP22,580,795.37 (consisting of the following input taxes: P57,231.18 + P482,959.62 +P6,452,201. 70 + P3,063,240.00 + P 12,525, 162.87, as reflected in the above table) for the second quarter of 2008, P22,292,019.48 (consisting oft he following input taxes: P51,669.16 + P641,519.26 + P7,011,608.39 + P4,380,383.00 + P 10,206,839.67, as reflected in the above table) for the third quarter of2008, and Pl8,422,860.33 (P 114,349.78 + P967, 628.23 + P4,170,454.89 + P2, 771,218.00 + P10,399,209.43, as reflected in the above table) for the fourth quarter of2008 (Exhibit C, in relation to Exhibits EE, FF, and GG).

9 Stipulation of Facts, JSFI & Pre-Trial Order; Docket, pp. 593 & 1430; Exhibit C.

10 Docket, p. 2.

11 Stipulation of Facts, JSFI & Pre-Trial Order, Docket, pp. 593 & 1430.

12 Docket, pp. 161-166.

Air Liquide Philippines, Inc. v. CIR

7. Petitioner must prove that it has complied with the provisions of Section 112(A) and (C) of the NIRC of 1997, as amended, on the prescriptive period for filing claims for VAT refund/credit.

8. Petitioner must prove compliance with the prescribed checklist of requirements to be submitted involving applications for VAT refund pursuant to Revenue Memorandum Order No. 53-98, otherwise there would be no sufficient compliance with the filing of an administrative application for refund, such being mere pro-forma, which is a condition sine qua non prior to the filing of a judicial claim in accordance with the provision of Section 112 of the NIRC of 1997, as amended. Further, Section 112(C) of the NIRC of 1997, as amended, requires the submission of complete documents in support of the application filed with the BIR before the 120-day audit period shall apply, and before the taxpayer could avail of the judicial remedies as provided for in the law. Hence, petitioner's failure to submit proof of compliance with the above-stated requirements warrants immediate dismissal of the Petition for Review. 9.

Petitioner must likewise prove compliance with the substantiation requirements mandated in Sections II 0 and 113 of the NIRC of 1997, as amended, in relation to the provisions of Revenue Regulations No. 7-95. Under Revenue Memorandum Circular No. 42- 2003, failure to comply with the invoicing requirements on the documents supporting the sale of goods and services will result in the disallowance of the claim for input VAT on the purchaser-claimant.

10. The amount of P42,842,406.08 being claimed by Petitioner as alleged unutilized input VAT paid for the 2"ct to 4th quarters of 2008 is not properly documented.

II. It is well-established in this jurisdiction that claims for refund are construed strictly against the claimant for the same partake of the nature of exemption from taxation and are therefore held against the claimant. Petitioner must present clear and convincing evidence to merit a tax refund. The taxpayer has the burden of establishing the factual basis of its claim for refund." After the pre-trial conference on 16 September 2010, the parties filed their Joint Stipulation of Facts and Issues 13 (JSFI) on 6 October 2010. In a Resolution14 dated 8 October 2010, pre-trial was terminated and the parties were ordered to proceed with the trial on the merits presenting only evidence not covered by their joint stipulation. During trial, petitioner presented both its testimonial and documentary evidence while respondent waived its right to present any evidence. or'\

13 Docket, pp. 592-595.

14 Docket, p. 598.

Air Liquide Philippines, Inc. v. CIR

The case was submitted for decision on February 13,2014. 15

THE ISSUES

The parties raised the following issues for the resolution of the Court, to wit:

1. Whether petitioner has filed its judicial and administrative claim for refund within the period prescribed by law;

2. Whether petitioner has complied with the submission of complete documents in support of its administrative claim for refund; and,

3. Whether or not petitioner is entitled to the issuance of a tax credit certificate for its unutilized/excess input VAT payments for the 2"d to 41h Quarters of 2008 amounting to Php42,842,406.08.

THE RULING OF THE COURT

Section 112(A) of the National Internal Revenue Code (NIRC) of 1997, as amended, specifies the requirements for refund or issuance of tax credit certificate of input VAT attributable to zero-rated or effectively zero- rated sales, to wit:

"SEC. 112.Refunds or Tax Credits of Input Tax.- (A) Zero-rated or Effectively Zero-rated Sales.- Any VAT- registered person, whose sales are zero-rated or effectively zero-rated may, within two (2) years after the close of the taxable quarter when the sales were made, apply for the issuance of a tax credit certificate or refund of creditable input tax due or paid attributable to such sales, except transitional input tax, to the extent that such input tax has not been applied against output tax: Provided, however, That in the case of zero-rated sales under Section 106(A)(2)(a)(l), (2) and (b) and Section 108(8)(¹) and (2), the acceptable foreign currency exchange proceeds thereof had been duly accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP): Provided, further, That where the taxpayer is engaged in zero-rated or effectively zero-rated sale and also in taxable or exempt sale of goods or properties or services, and the amount of creditable input tax due or paid cannot be directly and entirely attributed to any one of the transactions, it shall be allocated proportionately on the basis of the volume of sales: Provided, finally, That for a person making

15 Docket, p. 1506.

Air Liquide Philippines, Inc. v. CIR sales that are zero-rated under Section I 08(B)(6), the input taxes shall be allocated ratably between his zero-rated and nonzero-rated sales." From the foregoing, in order to be entitled to a refund or tax credit of input tax attributable to zero-rated or effectively zero-rated sales, the following requisites must be complied with: a) the taxpayer is VAT -registered; b) the taxpayer is engaged in zero-rated or effectively zero-rated sales; c) the input taxes are due or paid; d) the input taxes are not transitional input taxes; e) the input taxes have not been applied against output taxes during and in the succeeding quarters; f) the input taxes claimed are attributable to zero-rated or effectively zero-rated sales;

g) for zero-rated sales under Sections I 06 (A) (2) (I) and (2); I 06 (B); and I 08 (B) (I) and (2), the acceptable foreign currency exchange proceeds have been duly accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas; h) where there are both zero-rated or effectively zero-rated sales and taxable or exempt sales, and the input taxes cannot be directly and entirely attributable to any of these sales, the input taxes shall be proportionately allocated on the basis of sales volume; and i) the claim is filed within two years after the close of the taxable quarter when such sales were made. 16 The Court will initially ascertain the timeliness of the filing of petitioner's administrative and judicial claims as the same will determine whether it is still necessary for the Court to resolve petitioner's compliance with the other requisites for input VAT refund. The claim before the administrative level and the subsequent petition for review before the Court were seasonably filed. ~

16 Luzon Hydro Corporation vs. Commissioner of Internal Revenue, G.R. No. 188260, November 13, 2013.

Air Liquide Philippines, Inc. v. CIR

As explicitly stated under Section 112(A) of the NIRC of 1997, as amended, the application for tax credit certificate/refund of unutilized excess input VAT must be filed within two years after the close of the taxable quarter when the zero-rated or effectively zero-rated sales were made. The present claim covers the second to fourth quarters of 2008 which respectively closed on 30 June 2008; 30 September 2008; and 31 December 2008. Counting two years from the said dates, petitioner had until 30 June 2010; 30 September 2010; and 31 December 2010, respectively, within which to file its administrative claim for refund/tax credit. Evidently, the administrative claim for refund filed on 18 February 2010 17 with the BIR was filed within the two-year prescriptive period laid down under Section 112(A) of the NIRC of 1997, as amended. Anent petitioner's judicial claim, its timeliness is governed by Section 112(C) of the NIRC of 1997, as amended, which provides: "SEC. 112. Refunds or Tax Credits of Input Tax.- (C) Period within which Refund or Tax Credit of Input Taxes shall be Made. - In proper cases, the Commissioner shall grant a refund or issue the tax credit certificate for creditable input taxes within one hundred twenty (120) days from the date of submission of complete documents in support of the application filed in accordance with Subsection (A) hereof. In case of full or partial denial of the claim for tax refund or tax credit, or the failure on the part of the Commissioner to act on the application within the period prescribed above, the taxpayer affected may, within thirty (30) days from the receipt of the decision denying the claim or after the expiration of the one hundred twenty day-period, appeal the decision or the unacted claim with the Court of Tax Appeals." The above-quoted provision reveals that the taxpayer may appeal the denial or the inaction of the CIR within thirty (30) days from receipt of the decision denying the claim or the expiration of the 120-day period given to the CIR to decide the claim, 18 reckoned from the date of submission of complete documents in support of the application for refund. In this case, the 120-day period started to run on the date of filing of the administrative claim on 18 February 2010 as it is evident in petitioner's letter-claim application19 that petitioner simultaneously submitted documents in support of its input VAT claim, to wit: 0"\ 17 Exhibit C.

18 Nippon Express (Philippines) Corporation v. Commissioner of Internal Revenue, G.R. No. 196907, March 13,2013. 19 Exhibit "C", pp. 3-4.

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 81/4 Page 8 of !49 "In view of the foregoing, we hereby submit, on behalf of ALPHIL, an application for the issuance of a tax credit certificate covering the unapplied/excess input VAT in the amount of PESOS: FORTY TWO

MILLION EIGHT HUNDRED FORTY TWO THOUSAND FOUR

HUNDRED SIX AND EIGHT CENTAVOS (Php42,842,406.08) for the period 1 April to 31 December 2008. We attach herewith the following documents in support of our application:

1. Three (3) copies of the BIR Form 1914;

2. Amended Articles of Incorporation and Amended By-Laws of ALPHIL;

3. ALPHIL's Corporation Data as of26 April2007;

4. BIR Certificate of Registration;

5. Permit to Use Computer Generated Sales Invoices/Receipts;

6. General Information Sheet for year 2008;

7. 2008 Audited Income Tax Return;

8. 2008 Audited Financial Statement;

9. Monthly VAT Returns:

a. April, 2008;

b. May, 2008;

c. July, 2008;

d. August, 2008;

e. October, 2008; f.

November, 2008;

10. Quarterly VAT Returns:

a. 2nd Quarter of2008;

b. 3'd Quarter of 2008;

c. 41h Quarter of2008;

d. 41h Quarter of2009;

11. Schedule of Sales with photocopies of Sales Official Receipts and Sales Invoices issued by ALPHIL for:

a. April, 2008;

b. May, 2008;

c. June, 2008;

d. July, 2008;

e. August, 2008; f.

September, 208;

g. October, 2008;

h. November, 2008; 1.

December, 2008;

12. Schedule of Local Purchases with photocopies of the VAT invoices for the purchase of goods and the VAT official receipts for the purchase of services for:

a. April, 2008;

b. May, 2008;

c. June 2008;

d. July, 2008;

e. August, 2008; f.

September, 208;

g. October, 2008;

Air Liquide Philippines, Inc. v. CIR CTA Case No. 8I/4 h. November, 2008;

December, 2008;

13. Schedule of Importation, with copies of import entry and internal revenue declarations duly validated with official receipt and copies of Bureau of Customs receipts/confirmation receipts for:

a. April, 2008;

b. May, 2008;

c. June 2008;

d. July, 2008;

e. August, 2008; f.

September, 208;

g. October, 2008;

h. November, 2008; 1.

December 2008;

14. Sworn Certification of ALPHIL showing the amount of Zero- Rated Sales, Taxable Sales and Exempt Sales for the 2"d to 41h Quarters of 2008;

15. Certification from the Department of Finance that ALPHIL has not filed a similar claim for refund with the Bureau of Internal Revenue, Bureau of Customs and Board of Investments for the period !January 2008 to December 2008;

16. Copies of the Service Contracts of ALPHIL with its PEZA- registered clients; and 1 7. Diskettes containing:

a. Schedule oflmportation;

b. Schedule of Sales; and

c. Schedule of Purchases." The allegation of respondent that petitioner failed to submit in the administrative level proof of compliance with the prescribed checklist pursuant to Revenue Memorandum Order No. 53-98 is belied by the afore- stated submission.

Moreover, if there is indeed truth to the allegation of non-submission of complete documents before the BIR, respondent could have simply denied outright the administrative claim on that ground, and not allow the lapse of considerable length of time without action on petitioner's claim. To be sure, the judicial claim filed by petitioner on 28 June 2010 was seasonably filed within 30 days after the lapse of the 120-day period on 18 June 2010, reckoned from the filing of the administrative claim on 18 February 2010. (J"\ Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 81/4 Page /0 of 149 The Court will now proceed to determine petitioner's compliance with the remaining requisites for refund of input VAT. Petitioner is VAT-registered It is undisputed that petitioner is a VAT -registered entity as jointly stipulated by the parties?0 The said status of petitioner is confirmed by BIR's Certificate ofRegistration21 dated October 9, 1995 showing that VAT is among the registered tax type of petitioner. Sales to entities registered with PEZA and SBMA and those registered with BOI whose products are 100% exported are considered export sales subject to zero percent VAT rate, and services rendered to entities exempt from tax by virtue of a special law are subject to zero percent VAT rate Petitioner alleges that it sold products and rendered related services to entities registered with the PEZA, Subic Bay Metropolitan Authority (SBMA) and Board of Investments (BOI). Petitioner posits that such sales of goods and related services, being considered export sales under Republic Act (RA) No. 7916, RA No. 7227 and Executive Order (EO) No. 226, are subject to zero percent (0%) VAT under Sections 106(A)(2)(a)(5) and 108(B)(3) of the NIRC of 1997, as amended, which provide: "SEC. 106. Value-Added Tax on Sale of Goods or Properties.- (A) Rate and Base of Tax. - There shall be levied, assessed and collected on every sale, barter or exchange of goods or properties, a value- added tax equivalent to ten percent (10%) of the gross selling price or gross value in money of the goods or properties sold, bartered or exchanged, such tax to be paid by the seller or transferor: Provided, That the President, upon the recommendation of the Secretary of Finance, shall, effective January 1, 2006, raise the rate of value-added tax to twelve percent (12%), after any of the following conditions has been satisfied: XXX XXX XXX XXX

20 Joint Stipulation of Facts and Issues (JSFI), Stipulation of Facts, par. 3, Docket, Vol. II, ~· 000593.

1 Exhibit B.

Air Liquide Philippines, Inc. v. CIR

Page II of 149 2) The following sales by VAT -registered persons shall be subject to zero percent (0%) rate:

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

(5) Those considered export sales under Executive Order No. 226, otherwise known as the Omnibus Investment Code of 1987, and other special laws; and XXX XXX XXX "SEC. 108. Value-added Tax on Sale of Services and Use or Lease of Properties.- XXX XXX XXX (B) Transactions Subject to Zero Percent (0%) Rate. - The following services performed in the Philippines by VAT -registered persons shall be subject to zero percent (0%) rate: XXX XXX XXX "(3) Services rendered to persons or entities whose exemption under special laws or international agreements to which the Philippines is a signatory effectively subjects the supply of such services to zero percent (0%) rate; (Emphasis supplied) Indeed, sales by a VAT-registered taxpayer from the customs territory to entities located in export processing zones are considered export sales under E.O. No. 226, otherwise known as the "Omnibus Investments Code of 1987", the relevant portions of which read as follows: "ARTICLE 23. "Export Sales" shall mean the Philippine port F.O.B. value, determined from invoices, bills of lading, inward letters of credit, landing certificates, and other commercial documents, of exports products exported directly by a registered export producer or the net selling price of export products sold by a registered export producer to another export producer, or to an export trader that subsequently exports the same: Provided, That sales of export products to another producer or to an export trader shall only be deemed export sales when actually exported by the latter, as evidenced by landing certificates or similar commercial documents: Provided, further, That without actual exportation the following shall be considered constructively exported for purposes of this provision: (I) sales to bonded manufacturing warehouses of export-oriented manufacturers; (2) sales to export processing zones; (3) sales to registered export traders operating bonded trading warehouses supplying raw materials used in the manufacture of export products under guidelines to be set by the Board in consultation with the Bureau of Internal Revenue and the Bureau of Customs; (4) sales to foreign military bases, diplomatic missions and other agencies and/or instrumentalities granted tax immunities, of locally manufactured, 0'""\ Air Liquide Philippines, Inc. v. C!R Page !2 of 149 assembled or repacked products whether paid for in foreign currency or not: Provided, further, That export sales of registered export trader may include commission income: and Provided, finally, That exportation of goods on consignment shall not be deemed export sales until the export products consigned are in fact sold by the consignee."(Emphasis supplied) XXX XXX XXX "ARTICLE 77. Tax Treatment of Merchandise in the Zone. - (I) Except as otherwise provided in this Code, foreign and domestic merchandise, raw materials, supplies, articles, equipment, machineries, spare parts and wares of every description, except those prohibited by law, brought into the zone to be sold, stored, broken up, repacked, assembled, installed, sorted, cleaned, graded, or otherwise processed, manipulated, manufactured, mixed with foreign or domestic merchandise whether directly or indirectly related in such activity, shall not be subject to customs and internal revenue laws and regulations nor to local tax ordinances, the provisions of law to the contrary notwithstanding.

(2) Merchandise purchased by a registered zone enterprise from the customs territory and subsequently brought into the zone, shall be considered as export sales and the exporter thereof shall be entitled to the benefits allowed by law for such transaction .... " (Emphasis supplied) Further, RA 7916 otherwise known as "The Special Economic Zone Act of 1995" provides that ECOZONES are considered separate customs territory, and the business establishments operating within the ECOZONES are entitled to certain fiscal incentives. Sections 8 and 23 of RA 7916 provide:

"SECTION 8. ECOZONE to be Operated and Managed as Separate Customs Territory. - The ECOZONES shall be managed and operated by the PEZA as separate customs territory." XXX XXX XXX "SECTION 23. Fiscal Incentives. Business establishments operating within the ECOZONES shall be entitled to the fiscal incentives as provided for under Presidential Decree No. 66, the law creating the Export Processing Zone Authority, or those provided under Book VI of Executive Order No. 226, otherwise known as the Omnibus Investment Code of 1987."

RA 7227, otherwise known as the "Bases Conversion and Development Act of 1992", provides a similar provision treating the Subic Special Economic Zone as a separate customs territory, viz.: "SECTION 12.

Subic Special Economic Zone. - xxx

Air Liquide Philippines, Inc. v. CIR CTA Case No. 8II4

(b) The Subic Special Economic Zone shall be operated and managed as a separate customs territory ensuring free flow or movement of goods and capital within, into and exported out of the Subic Special Economic Zone, as well as provide incentives such as tax and duty free importations of raw materials, capital and equipment. However, exportation or removal of goods from the territory of the Subic Special Economic Zone to the other parts of the Philippine territory shall be subject to customs duties and taxes under the Customs and Tariff Code and other relevant tax laws of the Philippines;" In Commissioner of Internal Revenue vs. Toshiba Information Equipment (Phils.), Inc.,22 the Supreme Court made the following illumination regarding the fiction created by RA 7916 and its tax implication, viz.:

"This Court agrees, however, that PEZA-registered enterprises, which would necessarily be located within ECOZONES, are VAT-exempt entities, not because of Section 24 of Rep. Act No. 7916, as amended, which imposes the five percent (5%) preferential tax rate on gross income of PEZA-registered enterprises, in lieu of all taxes; but, rather, because of Section 8 of the same statute which establishes the fiction that ECOZONES are foreign territory. XXX XXX XXX Section 8 of Rep. Act No. 7916, as amended, mandates that the PEZA shall manage and operate the ECOZONES as a separate customs territory; thus, creating the fiction that the ECOZONE is a foreign territory.

As a result, sales made by a supplier in the Customs Territory to a purchaser in the ECOZONE shall be treated as an exportation from the Customs Territory. Conversely, sales made by a supplier from the ECOZONE to a purchaser in the Customs Territory shall be considered as an importation into the Customs Territory.

Given the preceding discussion, what would be the VAT implication of sales made by a supplier from the Customs Territory to an ECOZONE enterprise?

The Philippine VAT system adheres to the Cross Border Doctrine, according to which, no VAT shall be imposed to form part of the cost of goods destined for consumption outside of the territorial border of the taxing authority. Hence, actual export of goods and services from the Philippines to a foreign country must be free of VAT; while, those destined for use or consumption within the Philippines shall be imposed with ten percent (I 0%) VAT." (Emphasis supplied) Likewise, in Commissioner of Internal Philippines, Inc. 23, the Supreme Court held that: 22 G.R. No. 150154, August 9, 2005. 23 G.R. No. 149671, July 21,2006. Revenue vs. Sekisui Jushi Air Liquide Philippines, Inc. v. CIR CTA Case No. 81/4 "Notably, while an ecozone is geographically within the Philippines, it is deemed a separate customs territory and is regarded in law as foreign soil. Sales by suppliers from outside the borders of the ecozone to this separate customs territory are deemed as exports and treated as export sales. These sales are zero-rated or subject to a tax rate of zero percent." (Emphasis supplied) With respect to sales by a VAT-registered supplier to a BOI-registered manufacturer/producer, Section 4.106-5 of Revenue Regulations No. 16-05 24 provides:

"SECTION 4.106-5. Zero-Rated Sales of Goods or Properties. - A zero-rated sale of goods or properties (by a VAT -registered person) is a taxable transaction for VAT purposes, but shall not result in any output tax. However, the input tax on purchases of goods, properties or services, related to such zero-rated sale, shall be available as tax credit or refund in accordance with these Regulations. The following sales by VAT -registered persons shall be subject to zero percent ( 0%) rate: (a) Export sales.- 'Export Sales' shall mean: (5) Transactions considered export sales under Executive Order No. 226, otherwise known as the Omnibus Investments Code of 1987, and other special laws. Considered export sales under Executive Order No. 226" shall mean the Philippine port F.O.B. value determined from invoices, bills of lading, inward letters of credit, landing certificates, and other commercial documents, of export products exported directly by a registered export producer, or the net selling price of export products sold by a registered export producer to another export producer, or to an export trader that subsequently exports the same; Provided, That sales of export products to another producer or to an export trader shall only be deemed export sales when actually exported by the latter, as evidenced by landing certificates or similar commercial documents; Provided, further, That without actual exportation the following shall be considered constructively exported for purposes of these provisions: (1) sales to bonded manufacturing warehouses of export-oriented manufacturers; (2) sales to export processing zones; (3) sales to registered export traders operating bonded trading warehouses supplying raw materials in the manufacture of export products under guidelines to be set by the Board in consultation with the Bureau of Internal Revenue (BIR) and the Bureau of Customs (BOC); (4) sales to diplomatic missions and other agencies and/or instrumentalities granted tax immunities, of locally manufactured, assembled or repacked products whether paid for in foreign currency or not. ~ 24 Consolidated Value-Added Tax Regulations of2005 issued on 1 September 2005.

Air Liquide Philippines, Inc. v. CIR

For purposes of zero-rating, the export sales of registered export traders shall include commission income. The exportation of goods on consignment shall not be deemed export sales until the export products consigned are in fact sold by the consignee; and Provided, finally, that sales of goods, properties or services made by a VAT -registered supplier to a HOI-registered manufacturer/producer whose products are 100% exported are considered export sales. A certification to this effect must be issued by the Board of Investment (BOI) which shall be good for one year unless subsequently re-issued by the BOI." (Emphasis supplied) Clearly, sales of goods to entities located in ECOZONES and those registered manufacturer/producer with BOI whose products are 100% exported are considered "export sales" subject to zero percent (0%) VAT rate pursuant to Section 106(A)(2)(a)(5) of the NIRC of 1997, as amended. Similarly, services rendered to entities registered with the PEZA and SBMA are subject to zero percent (0%) VAT rate pursuant to Section 108(B)(3) ofthe NIRC of 1997, as amended.

Petitioner substantiated portion of its declared zero-rated sales/receipts In its Quarterly VAT Returns for the second, third and fourth quarters of taxable year 2008, petitioner reflected the amount of P490,529,554.99 as zero-rated sales/receipts, detailed as follows: Zero-Rated Exhibit Year 2008 Sales/Receipts "EE" or LLL-4-3 2nd Quarter p 168,753,161.67 "FF" or LLL-4-6 3rd Quarter 170,320,537.90 "GG" or LLL-4-9 4th Quarter 151,455,855.42 p 490,529,554.99 To substantiate the aforestated zero-rated sales/receipts, petitioner presented sales invoices25 issued to its clients for the subject period of claim, Certification26 from PEZA dated April28, 2010 attesting that the enterprises listed therein are registered with PEZA, Certificates of Registration and Tax Exemption issued by SBMA on December 4, 2008 and September 2, 2008 to NIDEC Subic Philippines Corporation and HHIC-PHIL INC., respectively27, letter 28 dated November 30, 2010 from PEZA to petitioner confirming that it av'/ 25Exhibits 7723-7734, 7736-7750, 7752-7797, 7800-7844, 7846-7865, 7867-7875, 7877- 7989, 7991-8778, 8780-8963, 9566-9969, 9971-11433, 11435-11589, 11592-11842, 11844-11966,11968-12784,12786-12982,12984-13186,13188-13239,13241-13250. 26 Exhibit "PP"; LLL-8. 27 Exhibits "III" and "JJJ"; LLL-8. 28 Exhibit LLL-8.

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8I I 4 Page 16 ofl49 has issued VAT zero-rating certifications to the PEZA-registered enterprises enumerated therein, and Certification29 issued by BOI on November 17, 2010 confirming that Shinkozan Corporation and Mindanao Silicon Metal Corp. were endorsed to the BIR for VAT zero-rated transactions within the validity periods indicated therein. The Court notes, however, that only the reported zero-rated sales of goods in the amount of P282,022,343.16 is duly covered by PEZA and SBMA certifications and VAT zero-rated sales mvmces issued m accordance with Section 113(A)(1) and (B) in relation to Section 106(A)(2)(a)(5) of the NIRC of 1997, as amended. Below is the breakdown ofthe amount ofP282,022,343.16: 2nd Quarter Jrd Quarter 4th Quarter Total Zero-Rated Sales/Receiots oer Returns Pl68,753, 161.67 p 170,320,537.90 Pl51,455,855.42 p 490,529,554.99 Disallowances (See details per Annex Less:

A o this Decisio~) I) Sales of goods with assigned exhibit numbers but the corresponding VAT zero-rated sales invoices cannot be found from the records p 56,653,534.88 p 816,700.00 p 1.133,887.23 p 58,604,122.11 2) Sales of goods to entities which are not registered with PEZA, SBMAorBOI 2,485,004.93 3,476,493.69 4,472,771.45 I 0,434,270.07 3) Sales of goods not within the PEZNSBMA certificate's effectivity oeriod 6,924,659.23 13,053,486.86 1,987,522.45 21,965,668.54 4) The term "zero-rated sale" was not written or printed on the invoices supporting petitioner's sales of goods in violation of Section 113(8)(2)(c) of the NlRC of 1997, as amended. Instead, the invoices bear the statement "Not to be issued for non-VAT/exempt sale of goods, properties, or services. If issued, sales shall be subjected to VAT".

21,735,605.25 38,811,348.28 55,869,292.67 116,416,246.20 5) Declared zero-rated rental income was not supported by VAT zero-rated official receipts (ORs) in violation of Section 113(A)(2) of the NJRC of 1997, as amended; or there were VAT ORs but the same were denied admission by the Court per Resolution dated August 12, 2013 for petitioner's failure to have the said exhibits identified during trial; or there were VAT ORs admitted by the Court but the rental income was not properly indicated therein as zero-rated in violation of Section 113(8)(2)(c) of the NlRC of 1997, as amended 239,846.66 538,078.32 317,379.93 I ,095,304.91

29 Exhibit LLL-8.

Air Liquide Philippines, Inc. v. C!R

6) The BOI Certification (Exhibit LLL-8) issued for Shinkozan Corporation and Mindanao Silicon Metal Corp. is not indicative of the fact that the said entities export I 00% of their products Total Disallowances Valid Zero-Rated Sales (9,000.00) 600.00 (8,400.00) p 88,029,650.95 p 56,696,107.15 P63,781,453.73 P208,507,21\.83 1'80,723,510.72 PJJ3,624,430.75 P87,674,40!.69 P282,022,343.16 Consequently, only the portion of the input VAT claim attributable to the substantiated zero-rated sales ofP282,022,343.16 will be considered for refund. The rate to be applied is based on the substantiated zero-rated sales over the total amount of reported zero-rated sales/receipts, computed as follows:

Ratio of Substantiated Zero-Rated Sales to Total Total Sales/ Receipts Substantiated Zero- Sales/Receipts Per Year2008 Per Returns Rated Sales Returns 2nd Quarter f' 241,579,016.45 f' 80,723,510.72 33.4149513% 3rd Quarter 255,225,853.12 113,624,430.75 44.5191697% 4th Quarter 227,906,980.61 87,674,401.69 38.4693797% P724,711,850.18 p 282,022,343.16 After having resolved that petitioner had VAT zero-rated sales for the subject period of claim in the total amount of P282,022,343.16, the Court shall proceed to the determination of whether petitioner incurred input taxes in connection thereto. Petitioner paid/incurred input VAT in connection with its zero-rated sales Petitioner submitted various suppliers' invoices, official receipts and Import Entry Internal Revenue Declarations (IEIRDs) 30 in support of the input taxes reflected in its Quarterly VAT Returns for the second to fourth

30 Exhibits 1-9, 19-239, 241-379, 394-429, 431, 433-481, 492, 521-526, 531-688, 692- 694, 697-703, 722-2001, 2004-2335, 2337-2515, 2517-2651, 2653-2738, 2742-3081, 3083-3889, 3892-4381, 4383, 4385-4937, 5939-5348, 5352-5421, 5423-5916, 5966- 5978, 5980-6140, 6143-6259, 6264-6493, 6497-6610, 6612-6619, 6621-6876, 6878- 6889, 6891-6900, 6904-7014, 7022-7227, 7229-7253, 7655-7313, 7315-7368, 7370- 7620, 7622-7627, 7630-7635, 7637-7638, 7641-7642, 7644-7695, 7697-7698, 7700- 7701, 7708-7710,7712-7713, 7715-7720 and 7722.

Air Liquide Philippines, Inc. v. CIR quarters of 2008 in the aggregate sum of P63,295,675.18, broken down as follows:

2nd Quarter 3rd Quarter 4th Quarter Total Exh. "££"" Exh. "FF" Exh. "GG" Purchase of Capital Goods Not Exceeding PI Million p 57,231.18 p 51,669.16 p 114,349.78 p 223,250.12 Purchase of Capital Goods Exceeding PI Million 482,959.62 641,519.26 967,628.23 2,092, I 07.11 Domestic Purchase of Goods Other Than Capital Goods 6,452,20 I. 70 7,011,608.39 4,170,454.89 17,634,264.98 Importation of Goods Other Than Capital Goods 3,063,240.00 4,380,383.00 2,771,218.00 I 0,214,841.00 Domestic Purchase of Services 12,525,162.87 I 0,206,839.67 I 0,399,209.43 33,131,211.97 P22,580, 795.37 P22,292,019.48 Pl8,422,860.33 P63,295,675. 18 Upon verification of the aforesaid documents, the Court- commissioned Independent CPA (ICPA), Dy Go and Company, through its Partner, Mr. Armando L. Magpantay, Jr., noted the following exceptions:31 OR or SI with No Original No Official Erroneous Year Out of Period Authority to Documents Receipt/Sales VAT 2008 Claims Print Not on File Invoice Computation Total Exh. LLL-9-1 Exh. LLL-9-2 Exh. LLL-9-3 Exh. LLL-9-4 Exh. LLL-9-5 April !' 3, 770,078.11 !' 1,260.00 !' 344,309.72 !' 426,800.50 !' 8,706.88 !' 4,551,155.21 May 122,082.30 2,094.01 270,253.16 833,319.81 15,874.76 1,243,624.04 June 38,160.72 25,944.94 101,881.29 465,516.56 21,473.13 652,976.64 2nd Quarter P3,930,321.13 p 29,298.95 p 716,444.17 PI, 725,636.87 p 46,054.77 p 6,447,755.89 July !' 13,697.62 I' 4,884.42 !' 42,498.21 !' 105,875.82 !' - !' 166,956.07 Aug 88,871.38 7,173.35 83,222.00 .

16,532.00 195,798.73 Sept 280,367.80 15,422.90 34,783.20 1,165,931.26 .

1.496,505.16 3rd Quarter p 382,936.80 p 27,480.67 p 160,503.41 Pl,271,807,08 p 16,532.00 p 1,859,259.96 Oct.

I' 556,836.04 !' 2,940.00 I' 134,083.38 1'1,716,217.48 !' 32,493.72 I' 2,442,570.62 Nov.

445,187.81 717.09 197,988.70 I ,520, 726.62 .

2,164,620.22 Dec.

2,838,710.15 826.40 43,709.19 1,665,272.37 .

4,548,518.11 4th Quarter P3,840,734.00 p 4,483.49 p 375,781.27 P4,902,216.47 p 32,493.72 p 9,155,708.95 Total P8,153,991.93 p 61,263.11 PI ,252, 728.85 P7,899,660.42 p 95,080,49 Pt7,462,724.80

31 Exhibit LLL-9.

Air Liquide Philippines, Inc. v. CIR CTA Case No. 8lf4

The Court finds the disallowance of input taxes of P61 ,263. 11 (Exhibit LLL-9-2), Pl,252,728.85 (Exhibit LLL-9-3) and P7,899,660.42 (Exhibit LLL-9-4) proper for not being properly substantiated by VAT invoices or official receipts in accordance with Sections llO(A) and 113(A) and (B) of the NIRC of 1997, as amended, and as implemented by Sections 4.110-8 and 4.113-1 of Revenue Regulations (RR) No. 16-2005, as amended.

As regards the P8,153,991.93 input VAT found by the ICPA to be outside the period of claim, the Court has determined that the amount of P59,011.95, broken down below, represents petitioner's allowable input taxes for the subject period of claim: Input VAT on purchases of goods with valid invoices and within the period of claim Exhibit Invoice Date of Number Supplier's Name Number Invoice In out Tax June 2049 E.M.I.S. CORPORATION 8907 5130108 I' 621.43 2050 E.M.I.S. CORPORATION 8907 5/30/08 647.14 Subtotal- Second Quarter 2008 p 1,268.57 December 7488

SAMARITAN INDUSTRIAL SALES

1861 9/10/08 I' 2,090.40

IHI TURBO INTERNATIONAL

7227 TRADE,INC.

2600 9119/08 1,800.00 7089

1902 11/6/08 3,675.00 7098

FAIR CHILD PROCESS CONTROLS

1544

II/I 0/08

1,020.00

BP INDUSTRIAL SUPPLIES AND

6918 SERVICES, INC.

0171 11112/08 16.80

BP INDUSTRIAL SUPPLIES AND

6919 SERVICES, INC.

0171 11112/08 3,463.20 6874 ACCENT MICRO TECHNOLOGIES, INC. 095726 11113/08 54.00 7321 NALCO PHILIPPINES, INC. 42916 11119/08 17,092.04

INSTRUMENTATION & CONTROL

7234 SPECIALIST, INC.

Input VAT on urchases of2oods supported by non-VAT sales invoices 1365 Officeland Furniture House 1218 Go Direct Enterprise 1219 Go Direct Enterprise 1220 Go Direct Enterprise 1221 Go Direct Enterprise 1222 Go Direct Enterprise 1223 Go Direct Enterprise 1224 Go Direct Enterprise 1225 Go Direct Enterprise 2239 Officeland Furniture House Supporting credit memo/invoice/official receipt cannot be found from the records 1263 INTERNATIONAL HEAVY TRUCKS CENTER, INC. 2003

CRD SECURITY SERVICES

Zero-rated purchases of 200ds 2498 Super Electric Heater Industries 2499 Super Electric Heater Industries Out of period claim 257 General Electric Philippines Inc. Disallowed Input VAT Total Allowed and Disallowed Input VAT 73.87 102.77 150.17 765.19 6.48 11.76 18.35 3.60 17.28 803.70 1,530.00 1,020.00 543.09 620.23 1,622.40 1,537.84 64.29 8,485.71 5,221.61 (352.50) 457.50 1,928.57 2,121.43 1,342.11 p 77,779.89 p 95,080.49 In sum, input VAT disallowances per the ICPA report shall be adjusted to Pl7,386,412.25, computed as follows: 2nd Quarter 3rd Quarter 4th Quarter Total Per JCPA report 6,447,755.89 I ,859,259.96 9,155,708.95 17,462,724.80 Less:

Allowable Input VAT per this Court's verification Input VAT on purchases of goods with valid invoices and within the period of claim 1,268.57 45,941.80 47,210.37

Air Liquide Philippines, Inc. v. CIR

Input VAT on purchases of services with valid official receipts and within the period of claim Input VAT on local purchases and importation of goods supported by valid VAT sales invoices and IEIRD Total Allowable Input VAT Adjusted Input VAT Disallowances per !CPA report 11,801.58 11,801.58 768.60 16,532.00 17,300.60 2,037.17 16,532.00 57,743.38 76,312.55 6,445, 718.72 1,842,727.96 9,097,965.57 17,386,412.25 In addition to the foregoing adjusted disallowances, petitioner's claimed input taxes should further be decreased by P27,194,573.31 for the following reasons:

2nd Quarter 3rd Quarter 4th Quarter Total Input VAT on domestic purchases of goods supported by VAT invoices 1) but the VAT was not separately indicated in violation of Section 113(B)(2)(a) of the NIRC of 1997, as amended 232,828.09 109,490.28 221,064.23 563,382.60 Input VAT on domestic purchases of goods 2) supported by documents other VAT sales invoices in violation of Section 113(A)(l) of the NIRC of 1997, as amended 66.54 66.54 Input VAT on domestic purchases of services 3) supported by documents other than VAT official receipts in violation of Section 113(A)(2) of the NIRC of 1997, as amended 46,071.22 1,169,702.37 3,126,404.16 4,342,177.75 Input VAT on domestic purchases of services 4) supported by VAT ORs but the VAT was not separately shown in violation of Section 113(B)(2)(a) of the NIRC of 1997, as amended 10,731,863.17 7,876,476.80 1,760,148.68 20,368,488.65 Without supporting VAT 5) invoices/official receipts as required under Section 113(A) of the NIRC of 1997, as amended 48,155.83 44,716.12 1 ,824,227. 96 1,917,099.91

Air Liquide Philippines, Inc. v. C!R CTA Case No. 81/4

Understatement of input 6) VAT per summary lists vis- a-vis the input VAT per returns Additional Input VAT Disallowances per Court's further verification 3,357.86 3,357.86 11,058,984.85 9,203,743.43 6,931,845.03 27,194,573.31 32 Proceeding from the aforesaid disallowances, out of petitioner's reported input tax ofP63,295,675.18, only the amount ofP18,714,689.62, as computed below, represents petitioner's valid input tax: 2nd Quarter 3rd Quarter Input VAT Per Returns 1'22,580,795.37 1'22,292,0 19.48 Less: Disallowances Per !CPA report, as adjusted I' 6,445,718.72 I' !,842,727.96 Per this Court's further verification 11,058,984.85 9,203,743.43 Total Disallowances 1'17,504,703.57 1'11,046,471.39 Valid Input VAT p 5,076,091.80 Pll,245,548.09 Substantiated input tax is not sufficient to cover output tax. The amount of input tax carried-over from previous quarter cannot be applied against output tax for lack of supporting documents 4th Quarter Total 1'18,422,860.33 1'63,295,675.18 I' 9,097,965.57 1'17,386,412.25 6,931,845.03 27,194,573.31 1'16,029,810.60 1'44,580,985.56 I' 2,393,049. 73 PIS, 714,689.62 Considering that creditable/substantiated input taxes attributable to zero-rated sales may only be refunded if the same has not been applied against output tax, comparison of the amounts of creditable input taxes and that of output taxes for the period is necessary. The following table reflects the output taxes reported by petitioner in its Quarterly VAT Returns for the second to fourth quarters of taxable year 2008 and the afore-discussed substantiated input taxes for the same period, to wit: 2nd Quarter 3rd Quarter 4th Quarter Total Output Tax 1'8,601,519.35 I' 10,061,192.32 1'9,013,274.45 1'27,675,986.12 Less: Valid Input Tax 5,076,091.80 II ,245,548.09 2,393,049.73 18,714,689.62 Output Tax Still Due/ (Excess Input Tax) 1'3,525,427 .55 P(l, 184,355. 77) 1'6,620,224. 72 p 8,961,296.50 As shown above, petitioner's substantiated input taxes for the second to fourth quarters of 2008 are not enough to cover its output taxes for the 32 See details per Annex B of this Decision.

Air Liquide Philippines, Inc. v. CIR same period. While petitioner reflected in its Quarterly VAT Return33 for the second quarter of 2008, the amount of P145,964,824.92 as "Input Tax Carried Over from Previous Quarter", the Court found that petitioner failed to present VAT invoices or receipts to prove the existence of such amount. Hence, the input tax carry-over of P145,964,824.92 cannot be validly applied against petitioner's output tax pursuant to Section 110(A)(1) in relation to Section 110(B) of the NIRC of 1997, as amended, which states: "SEC. 110. Tax Credits.- A. Creditable Input Tax.- (I) Any input tax evidenced by a VAT invoice or official receipt issued in accordance with Section 113 hereof on the following transactions shall be creditable against the output tax: XXX XXX XXX (B) Excess Output or Input Tax. - If at the end of any taxable quarter the output tax exceeds the input tax, the excess shall be paid by the VAT -registered person. If the input tax exceeds the output tax, the excess shall be carried over to the succeeding quarter or quarters." Considering that there is no excess input VAT which may be the subject of a claim for refund/tax credit certificate under Section 112(A) of the NIRC of 1997, as amended, petitioner's claim must be denied.

WHEREFORE, premises considered, the Petition for Review 1s hereby DENIED for lack of merit.

SO ORDERED.

WE CONCUR:

• ER~AP.UY Associate Justice 33 Exhibit "EE", line 20A. Presiding Justice G.itJ; N. M~~ G~ CIELITO N. MINDARO-GRULLA Associate Justice

Air Liquide Philippines, Inc. v. C!R CTA Case No. 81!4

CERTIFICATION Pursuant to Article VIII, Section 13 of the Constitution, 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 o · ·on of the Court.

Presiding Justice

Air Liquide Philippines, Inc. v. CIR

SCHEDULE OF SALES DENIED OF VAT ZERO-RATING

FOR THE PERIOD APRIL I, 2008 TO DECEMBER 31, 2008 Exhibit Customer Name Curr Invoice Amt No.

I) Sales of goods with assigned exhibit numbers but the corresponding VAT zero-rated sales invoices cannot be found from the rei:ords (see Court's Resolution dated August 12, 2013, Docket, VoL 111, pp. 001397- 001403) April 2008 7735

AIR LIQUIDE PIPELTNE UTJLITES SERVICES

USD 5,000.00 (ALPLUS) 7751

AIR LIQUID£ PIPELINE UTILITES SERVICES

USD (5,000.00) (ALPLUS) 7798 ANALOG DEVICES GEN. TRIAS PHP 70,000_00 7799 ANALOG DEVICES GEN. TRIAS PHP 2,200.00 7845

CONTINENTAL TEMIC ELECTRONICS

PHP 85,000.00 PHILS.

PHILS.

PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP USD PHP PHP PHP PHP PHP PHP 5,040_00 5,040.00 7,000.00 7,000.00 7,000.00 7 ,000_00 21,000_00 21,000.00 21,000.00 21,000.00 7,000.00 7 ,000_00 7,000_00 7,000.00 7,000_00 7,000.00 14,000.00 14,000.00 7,000.00 7,000.00 7,000.00 7,000.00 14,000.00 14,000.00 7,000.00 7 ,000_00 14,000.00 14,000.00 7,000.00 7,000.00 7,000.00 7 ,000_00 14,000.00 14,000.00 14,000.00 14,000.00 7,000.00 7,000.00 21,000.00 21,000.00 28,000.00 28,000_00 42,000.00 42,000_00 21,000.00 21,000_00 21,000.00 21,000_00 28,000.00 28,000_00 21,000.00 21,000.00 7,000.00 7,000.00 14,000.00 14,000.00 21,000.00 21,000.00 21,000.00 21,000.00 21,000.00 21,000.00 10,000.00 10,000_00 20,000.00 20,000.00 2,400.00 2,400.00 57,968.54 57,968.54 480.00 480.00 450.00 450.00 II ,600.00 11,600.00 11,600.00 11,600.00 8,700.00 8,700.00 14,500.00 14,500.00 2,900.00 2,900.00 25,000.00 25,000.00 6,500.00 6,500.00 45,600.00 45,600.00 487,102.85 487,102.85 4,910.00 4,910.00 1,125.00 43.82 49,297_50 17,000.00 17,000.00 25,500.00 25,500.00 25,500.00 25,500.00 85,000.00 85,000.00 85,000_00 85,000.00 1,483,598_47 1,483,598.47

Air Liquide Philippines, Inc. v. C!R

9087

CONTINENTAL TEMIC ELECTRONICS

PHJLS.

9088

CONTINENTAL TEMIC ELECTRONICS

PHJLS.

9089 CPL PACKAGING, INC 9090 EIGHTECH TECTRON PHJLS., INC. 9091 EIGHTECH TECTRON PHILS., INC. 9092 EIGHTECH TECTRON PHILS., INC. 9093 EIGHTECH TECTRON PHILS., INC 9094 EIGHTECH TECTRON PHILS., INC. 9095 EIGHTECH TECTRON PHILS., INC. 9096 EIGHTECH TECTRON PHILS., INC. 9097

FRANKE FOODSERVICE SYSTEMS PHILS

INC 9098

FRANKE FOODSERVICE SYSTEMS PHILS

INC 9099

FRANKE FOODSERVICE SYSTEMS PHILS

INC 9100

FRANKE FOODSERVICE SYSTEMS PHILS

INC 9101

FRANKE FOODSERVICE SYSTEMS PHJLS

INC 9102

FRANKE FOODSERVICE SYSTEMS PHILS

INC 9103

FRANKE FOODSERVICE SYSTEMS PHILS

INC 9104

FRANKE FOODSERVICE SYSTEMS PHILS

INC 9105

FRANKE FOODSERVICE SYSTEMS PHILS

INC 9106

FRANKE FOODSERVICE SYSTEMS PHJLS

INC 9107

FRANKE FOODSERVICE SYSTEMS PHILS

INC 9108

FRANKE FOODSERVICE SYSTEMS PHILS

INC 9109

FRANKE FOODSERVICE SYSTEMS PHILS

INC 9110

FRANKE FOODSERVICE SYSTEMS PHILS

INC 9111

FRANKE FOODSERVICE SYSTEMS PHILS

INC 9112

FRANKE FOODSERVICE SYSTEMS PHILS

INC 9113

FRANKE FOODSERVICE SYSTEMS PHILS

INC 9114

FRANKE FOODSERVICE SYSTEMS PHILS

INC 9115

FRANKE FOODSERVICE SYSTEMS PHILS

INC 9ll6

FRANKE FOODSERVICE SYSTEMS PHILS

INC 9117

FRANKE FOODSERVICE SYSTEMS PHILS

INC 9118

FRANKE FOODSERVICE SYSTEMS PHILS

INC 9119

FRANKE FOODSERVJCE SYSTEMS PHILS

INC 9120

FRANKE FOODSERVICE SYSTEMS PHILS

INC 9121

FRANKE FOODSERVICE SYSTEMS PHILS

INC 9122

FRANKE FOODSERVICE SYSTEMS PHILS

INC 9123

FRANKE FOODSERVICE SYSTEMS PHILS

INC 9124

FRANKE FOODSERVICE SYSTEMS PHILS

INC 9125

FRANKE FOODSERVJCE SYSTEMS PHJLS

INC 9126

FRANKE FOODSERVICE SYSTEMS PHILS

INC 9127 FUJIELASTOMERS MANILA CORP. 9128 FUJIELASTOMERS MANILA CORP. 9129 FUJIELASTOMERS MANILA CORP. 9\30

FUJIELASTOMERS MANILA CORP

9131 FUJITSU TEN CORP. OF THE PHILIPPINES 9132 FUJITSU TEN CORP. OF THE PHILIPPINES 9133 FUJITSU TEN CORP. OF THE PHILIPPINES 9134 FUJITSU TEN CORP. OF THE PHILIPPINES PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP 5,600.00 5,600.00 2,500.00 2,500.00 600.00 600.00 6,300.00 6,300.00 16,000.00 !6,000.00 16,000.00 16,000.00 6,300.00 6,300.00 16,000.00 16,000.00 6,300.00 6,300.00 16,000.00 16,000.00 12,800.00 12,800.00 12,800.00 12,800.00 12,800.00 12,800.00 1,900.00 I ,900.00 950.00 950.00 9,600.00 9,600.00 950.00 950.00 9,600.00 9,600.00 9,600.00 9,600.00 950.00 950.00 I ,900.00 I ,900.00 12,800,00 12,800.00 2,850.00 2,850.00 10,000.00 10,000.00 6,400.00 6,400.00 6,400.00 6,400.00 800.00 - 800.00 12,800.00 12,800.00 9,600.00 9,600.00 2,850.00 2,850.00 950.00 950.00 1,500.00 1,500.00 13,200.00 13,200.00 2,800.00 2,800.00 22,400.00 22,400.00 12,800.00 12,800.00 12,800.00 12,800.00 9,600.00 9,600.00 4,750.00 4,750.00 1,500.00 1,500 00 57,265.25 57,265.25 66,399.42 66,399.42 26,949.74 26,949.74 51,721.52 51,721.52 45,672.46 45,672.46 23,410.71 23,410.71 55,443.04 55,443.04 51,662.84 51,662.84

PHILS., INC.

9165 HHIC-PHIL INC.

9166

HITACHI INDUSTRIAL MACHINERY PHILS

9167 HOYA GLASS DISK PHILIPPINES, INC. 9168 HOYA GLASS DISK PHILIPPINES, INC 9169 HOYA GLASS DISK PHILIPPINES, INC 9170 HOYA GLASS DISK PHILIPPINES, INC. 9171 HOY A GLASS DISK PHILIPPINES, INC 9172 HOY A GLASS DISK PHILIPPINES, INC 9173 HOY A GLASS DISK PHILIPPINES, INC. 9174 HOYA GLASS DISK PHILIPPINES, INC. 9\75 HOYA GLASS DISK PHILIPPINES, INC. 9176 HOYA GLASS DISK PHILIPPINES, INC. 9177 HOYA GLASS DISK PHILIPPINES, INC. 9!78 HOYA GLASS DISK PHILIPPINES, INC 9179 HOYA GLASS DISK PHILIPPINES, INC. 9180 HOYA GLASS DISK PHILIPPINES, INC. 9\81 IBID EN PHILIPPINES, INC. 9\82 IBIDEN PHILIPPINES, INC 9183

IMASEN PHILIPPINE MANUFACTURING

CORP 9184 INTEGRATED MICROELECTRONICS INC.· JSAHAYA 9185 INTEGRATED MICROELECTRONICS INC. - ISAHAYA 9186

IOMNI PRECISION INC

PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP USD USD USD USD USD USD USD USD USD USD USD USD USD USD PHP PHP PHP PHP PHP PHP 150,463.50 150,463.50 97,801.27 97,801.27 84,612.79 84,612.79 60,061.44 60,061.44 76,165.36 76,165.36 50,842.51 50,842.51 84,698.60 84,698.60 86,299.10 86,299.10 62,372.10 62,372.10 47,907.60 47,907.60 56,498.00 56,498.00 45,352.26 45,352.26 52,776.92 52,776 92 48,023.40 48,023.40 45,850.92 45,850.92 62,636.36 62,636.36 38,268.24 38,268.24 57,575.74 57,575.74 53,331.03 53,331.03 56,019.18 56,019.18 42,346.73 42,346.73 52,463.70 52,463.70 45,765.24 45,765.24 50,946.55 50,946.55 26,796.00 26,796.00 22,968.00 22,968.00 26,796.00 26,796.00 2,200.00 2,200.00 2,200.00 2,200.00 22,968.00 22,968.00 4,638,180.00 4,638,180.00 214,500.00 214,500.00 600.00 43.82 26,292.00 537.2 [ 43.82 23,540.54 392.28 43.70 17,142.24 389.12 44.07 17,148.91 559.92 44.07 24,676.23 423.70 44.42 18,821.60 407.19 44.47 18,107 33 557. 12 44.36 24,714.96 418.91 44.33 \8,568.60 409.69 44.42 18,199.25 601.28 44.41 26,700.44 382.22 44.64 17,063.45 395.14 44.46 17,569.50 608.53 44.76 27,235.37 4,500.00 4,500.00 5,200.00 5,200.00 136,850.00 \36,850.00 \05,300.00 105,300.00 9,000.00 9,000.00 3,320.00 3,320.00

Air Liquide Philippines, Inc. v. C!R

9187 IOMNI PRECISION INC.

9188 IOMNI PRECISION INC.

9189 TONICS EMS, INC. PLANT 2 9190 IONICS EMS, INC. PLANT 2 9!91 IONICS EMS, INC. PLANT 5 9192 TONICS EMS, INC. PLANT 5 9193 ISPL (PHIL.), INC. (FORMERLY ATEC) 9194 ISPL (PHIL.), INC. (FORMERLY ATEC) 9195 ISPL (PHIL.), INC. (FORMERLY ATEC) 9!96 ISPL (PHIL.), INC. (FORMERLY ATEC) 9197 ISPL (PHIL.), INC. (FORMERLY ATEC) 9198 ISPL (PHIL.), INC. (FORMERLY ATEC) 9199 JU-YOUNG ELECTRONICS PHILS., INC. 9200 KATOLEC PHILS. CORP 9201 KATOLEC PHILS. CORP.

9202

KEDICA PHILIPPINES CORPORATION

9203 KOMYO PHIL. LOGISTIC SERVICE CORP 9204 KOMYO PHIL. LOGISTIC SERVICE CORP. 9205 KOMYO PHIL. LOGISTIC SERVICE CORP. 9206 KOMYO PHIL. LOGISTIC SERVICE CORP. 9207 KOMYO PHIL. LOGISTIC SERVICE CORP 9208 KOMYO PHIL. LOGISTIC SERVICE CORP. 9209 KOMYO PHIL. LOGISTIC SERVICE CORP. 9210 KOMYO PHIL. LOGISTIC SERVICE CORP. 9211 KYOCERA KINSEKI PHILIPPINES, INC. 9212 KYOCERA KINSEKI PHILIPPINES, INC. 9213 KYOCERA KINSEKI PHILIPPINES, INC. 9214 LAGUNA ELECTRONICS, INC. 9215 LITTELFUSE PHILIPPINES, INC. 9216 LITTELFUSE PHILIPPINES, INC 9217 LUZON ELECTRONICS TECHNOLOGY, INC 9218 LUZON ELECTRONICS TECHNOLOGY, INC 9219 LUZON ELECTRONICS TECHNOLOGY, INC 9220 LUZON ELECTRONICS TECHNOLOGY, INC 9221 LUZON ELECTRONICS TECHNOLOGY, INC 9222 MAENO GJKEN, INC.

9223 MAENO GIKEN, INC 9224 MAENO GJKEN, INC 9225 MAENO GIKEN, INC.

9226 MASUDA PHILIPPINES, INC. 9227 MASUDA PHILIPPINES, INC. 9228 MASUDA PHILIPPINES, INC 9229 MASUDA PHILIPPINES, INC. 9230 MASUDA PHILIPPINES, INC 9231 MASUDA PHILIPPINES, INC 9232 MASUDA PHILIPPINES, INC. 9233 MASUDA PHILIPPINES, INC. 9234 MASUDA PHILIPPINES, INC. 9235 MASUDA PHILIPPINES, INC. 9236 MASUDA PHILIPPINES, INC. 9237 MASUDA PHILIPPINES, INC. 9238 MASUDA PHILIPPINES, INC. 9239 MASUDA PHILIPPINES, INC 9240 MASUDA PHILIPPINES, INC 9241 MASUDA PHILIPPINES, INC. PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP USD PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP USD PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP 3,320.00 3,320.00 7,470.00 7,470.00 15,000.00 15,000.00 317,735.40 317,735.40 15,000.00 15,000.00 1,209,509.34 1,209,509.34 37,000.00 37,000.00 406,030.90 406,030.90 91,200.00 91,200.00 91,200.00 91,200.00 91,200.00 9\,200.00 91,200.00 91,200.00 200.00 200.00 900.00 43.82 39,438.00 370,763.72 370,763.72 5,200.00 5,200.00 9,217.20 9,217.20 9,217.20 9,217.20 9,217.20 9,217.20 9,217.20 9,217.20 9,217.20 9,217.20 9,217.20 9,217.20 9,217.20 9,217.20 9,217.20 9,217 20 7,200.00 7,200 00 10,010.00 10,010.00 I ,350.00 1,350.00 535,944.19 535,944.19 23,700.00 - 23,700.00 6,600.00 6,600.00 750.00 43.82 32,865.00 34,213.70 34,213.70 14,288.90 14,288.90 19,392.20 19,392.20 24,458.40 24,458.40 9,120.00 9,120 00 5,700.00 5,700.00 5,700.00 5,700.00 8,550.00 8,550.00 14,865.40 14,865.40 2,880.00 2,880.00 29,730.80 29,730.80 14,865.40 14,865.40 9,600.00 9,600.00 9,600.00 9,600.00 6, 720.00 6, 720.00 14,400.00 14,400.00 9,600.00 9,600.00 9,600.00 9,600.00 9,600.00 9,600.00 11,892.32 11,892.32 9,600.00 9,600.00 23,784.64 23,784.64 9,600.00 9,600.00 29,730.80 29,730.80

Air Liquide Philippines, Inc. v. CIR CTA Case No. 8!14

9242 MASUDA PHILIPPINES, INC. 9243 MASUDA PHILIPPINES, INC. 9244 MASUDA PHILIPPINES, INC. 9245 MASUDA PHILIPPINES, INC. 9246 MASUDA PHILIPPINES, INC. 9247 MASUDA PHILIPPINES, INC. 9248 MASUDA PHILIPPINES, INC. 9249 MASUDA PHILIPPINES, INC. 9250 MASUDA PHILIPPINES, INC. 9251 MASUDA PHILIPPINES, INC. 9252 MASUDA PHILIPPINES, INC. 9253 MASUDA PHILIPPINES, INC. 9254 MASUDA PHILIPPINES, INC. 9255 MASUDA PHILIPPINES, INC. 9256 MASUDA PHILIPPINES, INC. 9257 MASUDA PHILIPPINES, INC. 9258 MASUDA PHILIPPINES, INC 9259 MASUDA PHILIPPINES, INC 9260 MASUDA PHILIPPINES, INC 9261 MASUDA PHILIPPINES, INC. 9262 MASUDA PHILIPPINES, INC 9263

MITSUBA MANUFACTURING BATANGAS

CORP 9264 MME TECHNOLOGIES, INC. 9265 MME TECHNOLOGIES, INC 9266 MME TECHNOLOGIES, INC 9267 MME TECHNOLOGIES, INC 9268 MME TECHNOLOGIES, INC 9269 MME TECHNOLOGIES, INC 9270 MME TECHNOLOGIES, INC 9271 MME TECHNOLOGIES, INC. 9272 MME TECHNOLOGIES, INC 9273 MME TECHNOLOGIES, INC 9274 MME TECHNOLOGIES, INC 9275 MME TECHNOLOGIES, INC 9276 MME TECHNOLOGIES, INC 9277 MME TECHNOLOGIES, INC 9278 MME TECHNOLOGIES, INC 9279 MME TECHNOLOGIES, INC 9280 MME TECHNOLOGIES, INC. 9281 MME TECHNOLOGIES, INC 9282 MME TECHNOLOGIES, INC 9283 MME TECHNOLOGIES, INC 9284 MME TECHNOLOGIES, INC 9285 MME TECHNOLOGIES, INC 9286 MME TECHNOLOGIES, INC 9287 MME TECHNOLOGIES, INC 9288 MME TECHNOLOGIES, INC 9289 MSM MANILA, INC.

9290 MSM MANILA, INC 9291 MSM MANILA, INC 9292 MSM MANILA, INC 9293 MSM MANILA, INC.

9344 NIKKO METALS PHILS. INC.(FORMER

NIKKO MATERIALS)

9345 NSG MICRO OPTICS PHILS., INC 9346 NXP SEMICONDUCTORS PHILIPPINES INC. 9347 NXP SEMICONDUCTORS PHILIPPINES INC. 9348

NXP SEMICONDUCTORS PHILIPPINES INC

9349 ON SEMICONDUCTOR PHJLS, INC. 9350 ON SEMICONDUCTOR PHILS., INC. 9351 ON SEMICONDUCTOR PHILS., INC 9352 ON SEMICONDUCTOR PHILS., INC. 9353 ON SEMICONDUCTOR PHJLS., INC. PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP 27,655.20 27,655.20 7,900.00 7,900.00 \3,827.60 13,827.60 27,655.20 27,655.20 27,655.20 27,655.20 27,655.20 27,655.20 13,827.60 13,827.60 7,900.00 7,900.00 7,900.00 7,900.00 7,900.00 7,900.00 7,900.00 7,900.00 13,827.60 13,827.60 15,800.00 15,800.00 55,310.40 55,310.40 47,400.00 - 47,400.00 13,827.60 13,827.60 15,800.00 15,800.00 \3,827.60 13,827.60 31,600.00 31,600.00 31,600.00 31,600.00 13,827.60 \3,827.60 13,827.60 13,827.60 7,000.00 7,000.00 13,827.60 13,827.60 7,900.00 7,900.00 7,900.00 7,900.00 7,900.00 7,900.00 7,900.00 7,900.00 13,827.60 13,827.60 13,827.60 13,827 60 1,158.16 1,158.16 2,316.32 2,316.32 \3,827.60 13,827.60 7,900.00 7,900.00 7,900.00 7,900.00 5,400.00 5,400.00 18,500.00 18,500.00 18,500.00 18,500.00 5,000.00 5,000.00 4,500.00 4,500.00 18,500.00 18,500.00 3,500.00 3,500.00 I 0,400.00 10,400,00 6,000.00 6,000.00 18,000.00 18,000.00 700.00 700.00 798,000.00 - 798,000.00 65,000.00 65,000.00 40,345.96 40,345 96 19,645.52 19,645.52

Air Liquide Philippines, Inc. v. CIR CTA Case No. 8II4

9354 ON SEMICONDUCTOR PHILS., INC. 9355 ON SEMICONDUCTOR PHILS., INC. 9356 ON SEMICONDUCTOR PHILS., INC. 9357 ON SEMICONDUCTOR PHILS, INC. 9358 ON SEMICONDUCTOR PHILS., INC. 9359 ON SEMICONDUCTOR PHILS., INC. 9360 ON SEMICONDUCTOR PHILS., INC 9361 ON SEMICONDUCTOR PHILS., INC 9362 ON SEMICONDUCTOR PHILS., INC. 9363 ON SEMICONDUCTOR PHILS., INC. 9364 ON SEMICONDUCTOR PHILS., INC 9365 ON SEMICONDUCTOR PHILS., INC. 9366 ON SEMICONDUCTOR PHILS., INC. 9367 ON SEMICONDUCTOR PHILS., INC. 9368 ON SEMICONDUCTOR PHILS., INC. 9369 ON SEMICONDUCTOR PHILS., INC. 9370 ON SEMICONDUCTOR PHILS., INC 9371 ON SEMICONDUCTOR PHILS., INC. 9372 ON SEMICONDUCTOR PHILS., INC. 9373 ON SEMICONDUCTOR PHILS., INC. 9374 ON SEMICONDUCTOR PHILS., INC. 9375 ON SEMICONDUCTOR PHILS., INC 9376 ON SEMICONDUCTOR PHILS., INC. 9377 ON SEMICONDUCTOR PHILS., INC. 9378 ON SEMICONDUCTOR PHILS., INC. 9379 ON SEMICONDUCTOR PHILS., INC. 9380 ON SEMICONDUCTOR PHILS., INC 9381 ON SEMICONDUCTOR PHILS., INC 9382

OPTODEV INC

9383

OPTODEV INC

9384 OPTODEV INC.

9385

Air Liquide Philippines, Inc. v. CIR CTA Case No. 8l/4

9458 ~~LEC 9459 PHIL 9460 PHILIPPINES 9461 ~~:~~~~:~ 9462 ""'' ;,;mJc~LEC 9463 9464 ~ 9465 ~~~~~~:.~-~" '~ 9466 p;

DP"~"~LEC 9467 PHILIPPINES 9468 SAN :LUZON 9469 ~ .LUZON 9470 SANRr 1 uREAl'", eM" "v"~ 9471 MNK> mJ GREAT I "VNAL 9472 on""""JGREAT """'' 9473 SANRITSU GREAT'","""", •vnnc 9474 SANRilSU GREAT"""'"'" "vNnc 9475 SANRITSU uREAl '" o CKNft o >V.,AL 9476 JGREAo 9477 on""""u """'' 9478 om >mv & :

; (PHILS), INC.

9479 SHI MFG. & :

; (PHILS.), INC 94.0 SHI M>li & ScK' ocd (PHILS.), INC. 9481 SHI MFG & ScK' ocd (PHILS.), INC 9482

SHIMFG &:

; (PHIL$.), INC.

'"'

<ES CORP

9484 'IC PHILS, INC.

9485

SHOW A ALUMJNI

, PHILS.C CORP.

9486 1 Mfu., PHILS.C LURP. 94'7 SHOW A, 1 MFu, PHILS.C CURP.

9488 SHOW A, 1 MFG, PHILS.C CORP.

9489 SHOW A.

1 MFG., PHILS C CORP. 9490 SHOW A.

1 MFG, PHILS.C CORP.

9491

SHOW A

I MFu., PHILS.C CURP. 9492 SHUWA I MFu, PHILS C CURP.

9493 1 MFG. PHILS.C CORP.

9494 1 MFG, PHILS.C CORP.

9495 SHOW A, 1 MFG, PHILS.C CORP.

9518

TOKYO STEEL PHILIPPINES CORP

9519

TONG HSING

YUT AKA MANUFACTURING PHILIPPINES

INC 9557

YUT AKA MANUFACTURING PHILIPPINES

INC USD PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP USD PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP 3,523.85 44.76 157,713_43 6,900.00 6,900.00 6,900_00 6,900.00 2,960_00 .

2,960.00 3,700.00 3,700.00 14,000.00 14,000_00 1,540,198.00 1,540,198.00 7,500.00 7,500.00 2,500.00 2,500.00 38,250.00 38,250.00 6,300.00 6,300.00 50,000.00 50,000.00 2,400.00 2,400.00 456,523.27 456,523.27 22,400.00 22,400.00 600_00 43.82 26,292.00 13,500.00 13,500_00 352,430.00 352,430.00 31,000.00 31,000.00 15,500.00 15,500.00 15,500.00 15,500_00 15,500.00 15,500.00 31,000.00 31,000.00 15,500.00 15,500.00 15,500.00 15,500_00 15,500.00 15,500.00 15,500.00 15,500.00 31,000.00 31,000.00 31,000.00 31,000_00 31,000.00 31,000.00 31,000.00 31,000_00 31,000_00 31,000.00 190,000.00 [ 90,000.00 26,400.00 26,400.00 26,400.00 26,400_00 26,400.00 26,400.00 44,000.00 44,000 00 26,400.00 .

26,400.00 26,400.00 26,400_00 35,200.00 35,200_00 8,800.00 8,800.00 17,600.00 17,600.00 26,400.00 26,400.00 26,400.00 26,400.00 26,400_00 26,400.00 17,600.00 17,600.00 3,355.00 3,355.00 26,400.00 26,400.00 17,600.00 17,600.00 671.00 671.00

Air Liquide Philippines, Inc. v. C!R

9558

YUT AKA MANUFACTURING PHILIPPINES

INC 9559

YUTAKA MANUFACTURING PHILIPPINES

INC 9560

YUT AKA MANUFACTURING PHILIPPINES

INC 9561

YUT AKA MANUFACTURING PHILIPPINES

INC 9562

YUT AKA MANUFACTURING PHILIPPINES

INC 9563

YUT AKA MANUFACTURING PHILIPPINES

INC 9564

YUTAKA MANUFACTURING PHILIPPINES

INC 9565

YUTAKA MANUFACTURING PHILIPPINES

INC Subtotal- Second Quarter 2008 July 2008 9970 ON SEMICONDUCTOR PHILS., INC September 2008 11434 SH! MFG. & SERVICES (PHJLS.), INC. Subtotal- Third Quarter 2008 October 2008 11590 ANALOG DEVICES GEN. TRIAS 11591 ANALOG DEVICES GEN. TRIAS 11843 MASUDA PHILIPPINES, INC. 11967 ON SEMICONDUCTOR PHILS., INC. December 2008 12785 AGC FLAT GLASS PHILS., INC. 12983 LUZON ELECTRONICS TECHNOLOGY, INC 13187 SHI MFG. & SERVICES (PHILS.), INC \3240

YOKOHAMA TIRE PHILIPPINES INC

Subtotal- Fourth Quarter 2008 Total- Second to Fourth Quarters of2008 2) Sales of goods to entities which are not registered with PEZA, SBMA or HOI April2008 7835 CARDINAL MRI CENTER, INC. 8317 TST, INC.

8318 TST, INC.

8319 TST, INC.

8344 YOKOHAMA TIRE PHILIPPINES INC. May 2008 8915 TST, INC 8916 TST, INC 8917 TST, INC.

8935 YOKOHAMA TIRE PHILIPPINES INC. 8936 YOKOHAMA TIRE PHILIPPINES JNC. Subtotal - Second Quarter 2008 July 2008 9718

CRL ENVIRONMENTAL CORPORATION

10147 TST, INC.

10148 TST, INC.

PHP 35,200.00 35,200_00 PHP 17,600.00 17,600.00 PHP 17,600.00 17,600.00 PHP 17,600.00 17,600.00 PHP 26,400.00 26,400.00 PHP 17,600.00 17,600.00 PHP 26,400.00 26,400.00 PHP 2,500.00 2,500.00 56,653,534.88 I PHP 798,000.00 798,000 00

PHP I

18,700.00 - \8,700.00 816,700.00 I PHP 70,000_00 70,000.00 PHP 2,200.00 2,200.00 PHP 29,730.80 - 29,730.80 PHP 715,783.00 715,783.00 USD 1,448.72 48.88 70,813 43 USD 750.00 48.88 36,660.00 PHP 18,700_00 18,700.00 PHP 190,000.00 - 190,000.00 1,133,887.23 I 58,604,122.11 PHP 600,000.00 600,000.00 USD 600.00 41.76 25,053.60 PHP 566,690.61 566,690.61 PHP 30,800.00 30,800.00 PHP 190,000.00 190,000.00 USD 600_00 42.23 25,336.20 PHP 481,924.52 481,924.52 PHP 22,400.00 22,400.00 PHP 190,000.00 190,000.00 PHP 352,800.00 352,800 00 2,485,004.93 Pf!P 17,200.00 17,200.00 USD 600.00 44.90 26,937.60 PHP 32,200.00 32,200.00

Air Liquide Philippines, Inc. v. CIR

10149 TST, INC.

10150 TST, INC.

10151 TST, INC.

12155 TST, INC.

13226 TST, INC. (ACP Test Company Inc.) 13241 YOKOHAMA TIRE PHILIPPINES INC. Subtotal- Fourth Quarter 2008 Total- Second to Fourth Quarters of 2008 I _l 3) Sales of goods not within the PEZA/SBMA certificate's effectivity period April2008 7925 HHIC-PHIL INC.

May 2008 8567 HHIC-PHIL INC.

Subtotal - Second Quarter ZOOS July 2008 9790 HHIC-PHIL INC.

9955

NIDEC SUBIC PHILIPPINES CORP

9956 NIDEC SUBIC PHILIPPINES CORP. 9957 NIDEC SUBIC PHILIPPINES CORP. 9958 NIDEC SUBIC PHILIPPINES CORP. 9959 NIDEC SUBIC PHILIPPINES CORP. I PHP 68,727.00 68,727.00 PHP 68,727.00 68,727.00 PHP 34,363.50 34,363.50 PHP 4,581.80 4,581.80 PHP 6,872.70 6,872.70 PHP 385,259.93 385,259.93 PHP 69,000.00 69,000.00 USD 600.00 48.88 29,328.00 PHP 369,297.81 369,297.81 4,472,771.45 10,434,270,07 PHP 1,440,030.00 1,440,030.00 USD 400.00 4 I .76 16,702.40 PHP 50,620.40 50,620.40 PHP 3,500.00 3,500.00 PHP 8,150.00 8,150.00 PHP 18,000.00 18,000.00 PHP 12,000.00 12,000.00 PHP 12,000.00 12,000.00 PHP 219,016.56 219,016.56 PHP 287,086.36 287,086.36 USD 3,505.70 42.19 147,912.49 USD 3,380.08 42.19 142,612.33 PHP 3,372,720.00 3,372,720.00 USD 400.00 42.23 16,890.80 PHP 49,521.77 49,521.77 PHP 170,000.00 170,000.00 PHP 3,500.00 3,500.00 PHP 8,150.00 8,150.00 PHP 18,000.00 18,000.00 PHP 255,812.55 255,812.55 PHP 324,906.12 324,906.12 USD 4,094.23 43.88 179,663.00 USD 3,825.36 43.88 167,864.45 6,914,659,23 PHP 4,553,010.00 4,553,010.00 USD 400.00 44.90 17,958.40 PHP 118,500.00 118,500.00 PHP 48,923.63 48,923.63 PHP 53,204.66 53,204.66 PHP 3,500.00 3,500.00

Air Liquide Philippines, Inc. v. CIR CTA Case No. 81J4

9718

CRL ENVIRONMENTAL CORPORATION

9729 FASTECH ELECTRONIQUE, INC 9730 FASTECH ELECTRONIQUE, INC 9731 FASTECH ELECTRONIQUE, JNC 9732

FRANKE FOODSERVICE SYSTEMS PHILS

INC 9733

FRANKE FOODSER VICE SYSTEMS PHILS

INC 9734

FRANKE FOODSERVICE SYSTEMS PHILS

INC 9735

FRANKE FOODSERVICE SYSTEMS PHILS

INC 9736

FRANKE FOODSERVJCE SYSTEMS PHILS

INC 9737

FRANKE FOODSERVICE SYSTEMS PHJLS

INC 9738

FRANKE FOODSERVICE SYSTEMS PHJLS

INC 9739

FRANKE FOODSERVICE SYSTEMS PHILS

INC 9740

FRANKE FOODSER VICE SYSTEMS PHILS

INC 9741

FRANKE FOODSER VICE SYSTEMS PHILS

PHP 8,500.00 8,500.00 PHP 8,500.00 8,500.00 PHP 8,500.00 8,500.00 PHP 15,300.00 15,300.00 PHP 25,500.00 25,500.00 PHP 12,750.00 12,750.00 PHP 8,500.00 8,500.00 PHP 12,750.00 12,750 00 PHP 8,500.00 8,500.00 PHP 12,750.00 12,750.00 PHP 12,750.00 12,750.00 PHP 10,200.00 10,200.00 PHP 10,200.00 10,200.00 PHP 10,200.00 I 0,200_00 PHP 41,400.00 41,400.00 PHP 8,500.00 8,500.00 PUP 12,750.00 12,750.00 PHP 8,500.00 8,500.00 PHP 8,500.00 8,500_00 PHP 25,500.00 25,500.00 PHP 17,850.00 17 ,850_00 PHP 8,500.00 8,500.00 PHP 8,500.00 8,500.00 PHP \0,200.00 10,200.00 PHP 8,500.00 8,500.00 PHP 9,350 00 9,350.00 PHP 12,750.00 12,750.00 PHP 12,750.00 12,750.00 PHP 20,400.00 20,400_00 PHP 8,500_00 8,500.00 PHP 25,500.00 25,500.00 PHP 8,500.00 8,500.00 PHP 69,000.00 69,000.00 PHP 25,500.00 25,500.00 PHP 8,500.00 8,500.00 PHP 8,500.00 8,500_00 PHP 8,500_00 8,500.00 PHP 15,300.00 15,300.00 PHP 12,750.00 12,750.00 PHP 600.00 600.00 PHP 17,200.00 17,200.00 PHP 6,250.00 6,250_00 PHP 4,750.00 4,750.00 PHP 10,400.00 10,400.00 PHP 3,800.00 3,800.00 PHP 16,000_00 16,000.00 PHP 19,200_00 19,200.00 PHP 22,400.00 22,400.00 PHP 19,200.00 I 9,200.00 PHP 3,800.00 3,800 00 PHP 12,800.00 12,800.00 PHP 950_00 950.00 PHP \0,000_00 10,000_00 PHP 22,400_00 22,400.00

Air Liquide Philippines, Inc. v. CJR

INC 9742

FRANKE FOODSERVICE SYSTEMS PHILS

INC 9743

FRANKE FOODSERVICE SYSTEMS PHILS

INC 9744

FRANKE FOODSERVICE SYSTEMS PHILS

INC 9745

FRANKE FOODSERVICE SYSTEMS PHILS

INC 9746

FRANKE FOODSERVICE SYSTEMS PHILS

INC 9747 FRANKE FOODSERVICE SYSTEMS PH!LS INC 9748

FRANKE FOODSERVICE SYSTEMS PHILS

INC 9749

FRANKE FOODSERVJCE SYSTEMS PHILS

INC 9791

HITACHI GLOBAL STORAGE

TECHNOLOGIES PHILIPPINES CORP. 98\0

IMASEN PHILIPPINE MANUFACTURING

CORP 9821 ISPL (PHIL.), INC. (FORMERLY ATEC) 9822 ISPL (PHIL.), fNC. (FORMERLY ATEC) 9823 ISPL (PHIL.), INC. (FORMERLY ATEC) 9824 ISPL (PHIL.), INC. (FORMERLY ATEC) 9825 ISPL (PHIL.), INC. (FORMERLY ATEC) 9827 JGC PHILIPPINES INC.

10108 SHI MFG. & SERVICES (PHILS.), INC 10109 SHJ MFG. & SERVICES (PHILS.), INC. 101\0 SHI MFG. & SERVICES (PH!LS.), INC. lOIII SHI MFG. & SERVICES (PHILS.), INC 10112 SHI MFG. & SERVICES (PHILS.), INC. 10113 SHI MFG. & SERVICES (PHILS.), JNC 10145 TONGHSING 10146 TONGHSING Augttst 2008 10207 AGC FLAT GLASS PHILS., INC. 10208 AGC FLAT GLASS PHILS., INC 10209 AGC FLAT GLASS PHJLS., INC. 10210 AGC FLAT GLASS PH!LS., INC 10211 AGC FLAT GLASS PH!LS., INC. 10226

AIR LIQUIDE PIPELINE UTILITIES

AMKOR ANAM TECHNOLOGY- PI

10296

AMKOR ANAM TECHNOLOGY- PI

10357 CPL PACKAGING, INC.

!0362

FRANKE FOODSERVICE SYSTEMS PHILS

INC 10363

FRANKE FOODSERVICE SYSTEMS PHIL$

INC 10364

FRANKE FOODSERVICE SYSTEMS PHIL$

INC 10365 FRANKE FOODSERV!CE SYSTEMS PHILS INC PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP 22,950.00 22,950.00 8,500.00 8,500.00 12,750.00 12,750.00 8,500.00 - 8,500.00 8,500.00 8,500.00 12,750.00 12,750.00 8,500.00 8,500.00 12,750.00 12,750.00 8,500.00 8,500.00 35,700,00 35,700.00 8,500.00 8,500.00 34,500.00 34,500.00 4,250.00 4,250.00 4,250,00 4,250.00 4,250.00 4,250.00 12,750.00 12,750.00 22,950.00 22,950.00 34,500.00 34,500.00 20,400.00 20,400.00 4,250.00 4,250.00 22,950.00 22,950.00 3,400.00 3,400.00 8,500.00 8,500.00 12,750.00 12,750.00 4,250.00 4,250.00 8,500.00 8,500.00 12,750.00 12,750.00 12,750.00 12,750.00 8,500.00 8,500.00 17,850.00 17,850.00 25,500.00 25,500.00 12,750.00 12,750.00 5,100.00 5,100.00 8,500.00 8,500.00 2,500.00 2,500.00 8,500.00 8,500.00 22,950.00 22,950.00 8,500.00 - 8,500.00 34,500.00 34,500.00 12,750.00 12,750.00 7,650.00 7,650.00 2,550.00 2,550.00 8,500.00 8,500.00 8,500.00 8,500.00 12,750.00 12,750.00 10,200.00 10,200.00 10,200.00 10,200.00 12,750.00 12,750.00 33,150.00 33,150.00 17,850.00 17,850.00 600.00 600 00 950.00 950.00 9,600.00 9,600.00 12,800.00 12,800.00 12,800 00 12,800.00

Air Liquide Philippines, Inc. v. C!R

10366

FRANKE FOODSER VICE SYSTEMS PHILS

INC 10367

FRANKE FOODSERVICE SYSTEMS PHILS

INC 10368

FRANKE FOODSERVJCE SYSTEMS PHILS

INC 10369

FRANKE FOODSERVICE SYSTEMS PH1LS

INC 10370

FRANKE FOODSERVICE SYSTEMS PHILS

INC 10371

FRANKE FOODSERVICE SYSTEMS PHILS

INC 10372

FRANKE FOODSERVICE SYSTEMS PHILS

INC \0373

FRANKE FOODSERVICE SYSTEMS PHILS

INC 10374

FRANKE FOODSERVICE SYSTEMS PHILS

INC 10375

FRANKE FOODSERVICE SYSTEMS PHILS

INC 10376

FRANKE FOODSERVICE SYSTEMS PHILS

INC 10377

FRANKE FOODSERVICE SYSTEMS PHILS

INC 10378

FRANKE FOODSERVICE SYSTEMS PHILS

INC 10379

FRANKE FOODSERVICE SYSTEMS PHILS

INC 10380

FRANKE FOODSERVICE SYSTEMS PHILS

INC \0381

FRANKE FOODSERVICE SYSTEMS PHILS

INC 10382

FRANKE FOODSERVICE SYSTEMS PHILS

INC 10383

FRANKE FOODSERVICE SYSTEMS PHILS

INC \0384

FRANKE FOODSERVICE SYSTEMS PHILS

INC 10385

FRANKE FOODSERVICE SYSTEMS PHILS

INC 10386

FRANKE FOODSERVJCE SYSTEMS PHILS

INC 10444

IMASEN PHILIPPINE MANUFACTURING

CORP 10445

INTEGRATED FLOW SYSTEM LLC-CEBU

10446

INTEGRATED FLOW SYSTEM LLC-CEBU

10447

INTEGRATED FLOW SYSTEM LLC-CEBU

10448

INTEGRATED FLOW SYSTEM LLC-CEBU

10449

INTEGRATED FLOW SYSTEM LLC-CEBU

10450

INTEGRATED FLOW SYSTEM LLC-CEBU

10451

INTEGRATED FLOW SYSTEM LLC-CEBU

10737 SHI MFG. & SERVICES (PHILS.), INC. 10738 SHI MFG. & SERVICES (PHILS.), INC. 10739 SHI MFG. & SERVICES (PHJLS.), INC. 10740 SHI MFG. & SERVICES (PHILS.), INC. 10741 SHI MFG. & SERVICES (PHILS.), INC. 10742 SHI MFG. & SERVICES (PHILS.), INC. 10743 SHI MFG. & SERVICES (PHILS.), INC. September 2008 10811 AGC FLAT GLASS PHILS., INC. 10812 AGC FLAT GLASS PHILS., INC. 10813 AGC FLAT GLASS PHILS., INC 10814 AGC FLAT GLASS PHILS., INC. 10815 AGC FLAT GLASS PHILS., INC. 10816 AGC FLAT GLASS PHILS., INC. 10817 AGC FLAT GLASS PHILS., INC. 10833 ALPLUS-SUNPOWER BLDG.2 10834 AMI SEMICONDUCTOR PHILIPPINES, INC. 10836

AMKOR ANAM TECHNOLOGY- PI

10837

AMKOR ANAM TECHNOLOGY· PI

INC 11003

FRANKE FOODSERVICE SYSTEMS PHILS

INC 11004

FRANKE FOODSERVICE SYSTEMS PHILS

INC 11005

FRANKE FOODSERVICE SYSTEMS PHILS

INC 11055 HHIC-PHIL INC.

11085

IMASEN PHILIPPINE MANUFACTURING

CORP 11086

INTEGRATED FLOW SYSTEM LLC-CEBU

11087

INTEGRATED FLOW SYSTEM LLC-CEBU

11088

INTEGRATED FLOW SYSTEM LLC-CEBU

11102 ISPL (PHILS.) INC.

PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP 2,850 00 2,850.00 19,200.00 19,200.00 12,800.00 12,800_00 12,800.00 12,800.00 3,200.00 3,200.00 16,000.00 16,000.00 9,600.00 9,600.00 9,600.00 9,600.00 2,850.00 2,850.00 1,900.00 I ,900.00 6,400.00 6,400.00 12,800.00 12,800.00 19,200_00 19,200_00 1,900.00 I ,900_00 12,800_00 12,800.00 6,400 00 6,400.00 3,800.00 3,800.00 I ,900.00 I ,900.00 3,000.00 3,000_00 10,000.00 10,000.00 10,000.00 10,000.00 19,200.00 19,200.00 19,200.00 \9,200_00 1,900.00 I ,900.00 6,400.00 6,400.00 3,200.00 3,200.00 1,900.00 I ,900.00 22,400.00 22,400.00 I ,900.00 1,900.00 9,600.00 9,600.00 9,600_00 9,600.00 12,800_00 12,800.00 l ,900.00 I ,900.00 6,400,00 6,400.00 16,000.00 16,000.00 6,400 00 6,400.00 9,600.00 9,600_00 41,600.00 41,600.00 12,800.00 12,800_00 6,962,661.55 6,962,661.55 132,430.00 !32,430.00 (13,125.00) (13,125 00) 26,250.00 - 26,250.00 26,250.00 26,250.00 91,200.00 91,200.00

Air Liquide Philippines, Inc. v. C!R

11103 ISPL (PHJLS.) INC.

11104 ISPL (PHILS.) INC.

11105 JGC PHILIPPINES INC.

11106 JGC PHILIPPINES INC.

11107 JGC PHILIPPINES INC.

11108 JGC PHILIPPINES INC.

11130

LEXMARK RESEARCH & DEVELOPMENT

CORP.

11131

LEXMARK RESEARCH & DEVELOPMENT

CORP.

FRANKE FOODSERVICE SYSTEMS PHILS

INC 1!681

FRANKE FOODSERVJCE SYSTEMS PHILS

INC 11682

FRANKE FOODSERVICE SYSTEMS PHILS

INC 11683

FRANKE FOODSERVICE SYSTEMS PHJLS

INC 11684

FRANKE FOODSERVICE SYSTEMS PHILS

INC 11685

FRANKE FOODSERVJCE SYSTEMS PHILS

INC 11686

FRANKE FOODSERVICE SYSTEMS PHJLS

INC 11687

FRANKE FOODSERV\CE SYSTEMS PHJLS

INC 11688

FRANKE FOODSERVICE SYSTEMS PHILS

INC 11689

FRANKE FOODSERVICE SYSTEMS PHILS

INC 11690

FRANKE FOODSERVICE SYSTEMS PHJLS

INC 11691

FRANKE FOODSERVICE SYSTEMS PHILS

INC PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP 8,500.00 8,500.00 8,500.00 8,500.00 12,750.00 12,750.00 30,600,00 30,600.00 8,500.00 8,500.00 12,750.00 12,750_00 7,650.00 7,650.00 7,650.00 7,650.00 12,750.00 12,750.00 7,650.00 7,650.00 4,250.00 4,250.00 51,000.00 51,000.00 8,500.00 8,500.00 43,350.00 43,350.00 12,750.00 12,750_00 25,500.00 25,500.00 25,500.00 25,500 00 8,500.00 8,500.00 6,800.00 - 6,800.00 8,500_00 8,500.00 12,750.00 12,750 00 4,250.00 4,250.00 12,750.00 - 12,750.00 20,400.00 20,400_00 38,250.00 38,250.00 4,250.00 4,250.00 6,800.00 6,800 00 187,500_00 187,500 00 3,400.00 3,400_00 4,250.00 4,250.00 8,500.00 8,500.00 25,500.00 25,500.00 25,500.00 25,500.00 5,100.00 5,100.00 12,750.00 12,750.00 12,750.00 12,750.00 62,500.00 62,500.00 600.00 600 00 122,500.00 122,500.00 150.00 150.00 19,200_00 19,200_00 12,800.00 12,800.00 2,850.00 2,850.00 22,400.00 22,400.00 1,900.00 1,900.00 16,000.00 16,000.00 25,600.00 25,600.00 3,800.00 3,800.00 35,200.00 35,200.00 9,600.00 9,600.00 9,600.00 9,600.00 19,200.00 19,200.00 Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8/14 Page 56 of /49 11692

FRANKE FOODSERVICE SYSTEMS PHILS

INC 11693

FRANKE FOODSERVJCE SYSTEMS PHILS

INC 11694

FRANKE FOODSERVICE SYSTEMS PHILS

INC 11695

FRANKE FOODSERVICE SYSTEMS PHILS

INC 11696

FRANKE FOODSERVICE SYSTEMS PHILS

INC J\697

FRANKE FOODSERVICE SYSTEMS PHILS

INC 11698

FRANKE FOODSERVICE SYSTEMS PHILS

INC 11699

FRANKE FOODSERVJCE SYSTEMS PHILS

INC 11700

FRANKE FOODSERVICE SYSTEMS PHJLS

INC 11701

FRANKE FOODSERVICE SYSTEMS PHILS

INC 11702

FRANKE FOODSERVJCE SYSTEMS PHILS

INC 11703

FRANKE FOODSERVICE SYSTEMS PHILS

INC 11704

FRANKE FOODSERVICE SYSTEMS PH1LS

INC 11705

FRANKE FOODSERVICE SYSTEMS PHILS

INC 11706

FRANKE FOODSERVJCE SYSTEMS PHILS

INC 11707

FRANKE FOODSERVJCE SYSTEMS PHILS

INC 11708

FRANKE FOODSERVICE SYSTEMS PHILS

INC 11709

FRANKE FOODSERVICE SYSTEMS PHILS

INC 11710

FRANKE FOODSERVJCE SYSTEMS PHILS

INC 11754 HHIC-PHIL INC.

11755 HH!C-PH1L INC 11756 HHIC-PHIL INC.

11757 HHJC-PHIL INC.

11779 !MAS EN PHILIPPINE MANUFACTURING CORP 11780

INTEGRATED FLOW SYSTEM LLC-CEBU

11781

INTEGRATED FLOW SYSTEM LLC-CEBU

11790 ISPL (PHILS.) INC.

11791 ISPL (PHILS.) INC.

11792 ISPL (PHILS.) INC.

11793 ISPL (PHJLS.) INC.

11794 ISPL (PHILS.) INC.

11795 ISPL (PHIL$.) INC.

11796 JGC PHILIPPINES INC.

11819

LEXMARK RESEARCH & DEVELOPMENT

CORP.

11820

LEXMARK RESEARCH & DEVELOPMENT

CORP 11821

LEXMARK RESEARCH & DEVELOPMENT

CORP.

11877

MINDANAO SILICON METAL

CORPORATION 12050 ROHM ELECTRONICS PHILIPPINES INC. 12051 ROHM ELECTRONICS PHILIPPINES INC. 12101 SHI MFG. & SERVICES (PHILS.), INC. 12102 SHJ MFG. & SERVICES (PHILS.), INC. 12103 SHI MFG. & SERVICES (PHILS.), INC. 12104 SHI MFG. & SERVICES (PHILS.), INC. 12105 SHI MFG. & SERVICES (PHILS.), INC 12119 SUNPOWER PHJLS., MANUFACTURING L TO 12120 SUNPOWER PHILS., MANUFACTURING LTD 12121 SUNPOWER PHILS., MANUFACTURING LTD. 12122 SUNPOWER PHILS., MANUFACTURING L TO. PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP USD USD PHP PHP PHP PHP PHP USD USD USD USD 950.00 950.00 12,800.00 12,800.00 9,600.00 9,600.00 6,400.00 6,400.00 3,200.00 3,200.00 950.00 950.00 13,200.00 13,200.00 19,200.00 19,200.00 2,850.00 2,850.00 2,000.00 2,000.00 22,400.00 22,400.00 3,800.00 3,800.00 950.00 950.00 9,600.00 9,600.00 1,900.00 1,900.00 51,200.00 51,200.00 4,750.00 4,750.00 22,400.00 22,400.00 9,600.00 9,600.00 (6,962,661.55) (6,962,66155) (6,661,766.80) (6,661,766.80) 6,661,766.80 6,661,766.80 2,984,111.30 2,984,111.30 107,270.00 107,270.00 26,250.00 26,250.00 26,250.00 26,250.00 91,200.00 91,200.00 91,200.00 91,200.00 91,200.00 91,200.00 91,200.00 91,200.00 91,200.00 ' 91,200.00 91,200.00 91,200.00 I ,000.00 1,000.00 7,200.00 7,200.00 7,200.00 7,200.00 7,200.00 7,200.00 300.00 300.00 3,960.00 47.07 186,413.04 990.00 48.64 48,148.65 \8,700.00 18,700.00 13,000.00 13,000.00 26,100.00 26,100.00 13,000.00 13,000.00 26,100.00 26,100.00 1,756.48 47.72 83,815.71 7,025.92 47.98 337,124.72 3,512.96 49.33 173,297.83 5,269.44 48.75 256,864.12

Air Liquide Philippines, Inc. v. C!R

USD PHP PHP PHP PHP PHP PHP PHP PHP PHP USD USD USD USD USD USD USD PHP USD PHP PHP USD PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP 3191 48.63 1,649.21 (182,503.23) .

(182,503.23) (76,350.00) (76.350 00) 8,500.00 8,500.00 182,503.23 182,503.23 114,211.70 114,211.70 55,350.00 55,350.00 21,000.00 21,000.00 600.00 600.00 \,200.00 .

1,200.00 (35.00) 46.46 (1.626.03) 456.18 47.40 21,624.30 456.18 48.05 21,917.17 456.18 48.05 21,917.17 456.18 48.94 22,326.36 4.00 48.75 194.98 I ,448.72 48.90 70,845 30 2,633,343.84 2,633,343.84 49,488_70 48.88 2,419,007.66 236,759.71 236,759_71 450.00 450.00 144,941.26 48.88 7,084,728.79 400.00 400.00 (746,200.00} .

(746.200.00) (431 ,450_00) (43 1,450.00) 8,500.00 8,500.00 4,250.00 4,250.00 76,500.00 76,500.00 8,500_00 8,500_00 25,500.00 25,500.00 15,300.00 15,300_00 8,500.00 8,500.00 12,750.00 12,750 00 25,500.00 25,500.00 25,500.00 25,500.00 8,500.00 8,500.00 8,500.00 8,500.00 8,500.00 8,500.00 25,500.00 25,500.00 8,500.00 8,500.00 25,500_00 25,500 00 25,500.00 25,500.00 12,750_00 12,750.00 8,500.00 8,500_00 40,800.00 40,800.00 8,500.00 8,500.00 6,800.00 6,800.00 33,150.00 33,150.00 8,500.00 8,500.00 25,500.00 25,500.00 8,500.00 8,500.00 8,500.00 8,500_00

Air Liquide Philippines, Inc. v. C!R

12329 CPL PACKAGING, INC.

12330 ESSILOR MANUFACTURING PHILS., TNC 12336 FASTECH ELECTRONIQUE, INC 12337 FASTECH ELECTRONJQUE, INC 12338

FRANKE FOODSERVJCE SYSTEMS PHILS

INC 12339

FRANKE FOODSERVICE SYSTEMS PHILS

INC 12340

FRANKE FOODSERVICE SYSTEMS PHILS

INC 12341

FRANKE FOODSERVICE SYSTEMS PHILS

INC 12342

FRANKE FOODSERVICE SYSTEMS PHILS

INC 12343

FRANKE FOODSERVJCE SYSTEMS PHILS

INC 12344

FRANKE FOODSERVICE SYSTEMS PHILS

INC 12345

FRANKE FOODSERVICE SYSTEMS PHILS

INC 12346

FRANKE FOODSERVJCE SYSTEMS PHILS

INC 12347

FRANKE FOODSERVJCE SYSTEMS PHILS

INC 12348

FRANKE FOODSERVICE SYSTEMS PHILS

INC 12349

FRANKE FOODSERVICE SYSTEMS PHILS

INC 12350

FRANKE FOODSERVICE SYSTEMS PHILS

INC 12351

FRANKE FOODSERVJCE SYSTEMS PHILS

INC 12352 FRANKE FOODSERV!CE SYSTEMS PHILS INC 12353

FRANKE FOODSERVJCE SYSTEMS PHILS

INC 12354

FRANKE FOODSERVICE SYSTEMS PHILS

INC 12355

FRANKE FOODSERVICE SYSTEMS PHILS

INC 12398

HHJC-PHIL INC

12399 HHIC-PHIL INC.

PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP 25,500.00 25,500.00 9,350.00 9,350.00 38,250.00 38,250.00 38,250.00 38,250.00 8,500.00 8,500.00 8,500.00 8,500.00 5,100.00 5,100.00 15,300.00 I 5,300.00 6,800.00 6,800.00 20,400.00 20,400.00 4,250.00 4,250.00 8,500.00 8,500.00 25,500.00 25,500.00 8,500.00 8,500.00 8,500.00 8,500 00 25,500.00 25,500.00 25,500.00 25,500.00 8,500.00 8,500.00 165,000.00 165,000.00 755,800.00 755,800.00 746,200.00 746,200.00 468,950.00 468,950.00 8,500.00 8,500.00 8,500.00 8,500.00 25,500.00 25,500.00 2,550.00 2,550.00 600.00 600.00 4,350.00 4,350.00 12,000.00 12,000.00 150.00 150.00 4,750.00 4,750.00 9,600.00 9,600.00 2,850.00 2,850.00 16,000.00 - 16,000.00 19,200.00 19,200.00 12,800.00 12,800.00 3,800.00 3,800.00 10,000.00 10,000.00 2,000.00 2,000.00 950.00 950.00 12,800.00 12,800.00 28,800.00 28,800.00 6,400.00 6,400.00 5,700.00 5,700.00 25,600.00 25,600.00 6,650.00 6,650.00 22,400.00 22,400.00 38,400.00 38,400.00 6,661,766.80 6,661,766.80 2,244,090.90 2,244,090.90

Air Liquide Philippines, Inc. v. C1R

12424

IMASEN PHILIPPINE MANUFACTURING

CORP 12425

INTEGRATED FLOW SYSTEM LLC-CEBU

12435 ISPL (PHILS.) INC.

12436 ISPL (PHILS.) INC.

12437 ISPL (PHILS.) INC.

12438 JGC PHILIPPINES INC.

12457

LEXMARK RESEARCH & DEVELOPMENT

CORP.

12458

LEXMARK RESEARCH & DEVELOPMENT

CORP 12459

LEXMARK RESEARCH & DEVELOPMENT

CORP.

12883 CPL PACKAGING, INC.

12890 FASTECH ELECTRONIQUE, INC 12891 FASTECH ELECTRONIQUE, INC 12892

FRANKE FOODSERVICE SYSTEMS PHIL$

INC 12893

FRANKE FOODSERVICE SYSTEMS PHILS

INC 12894

FRANKE FOODSERVICE SYSTEMS PHILS

INC 12895

FRANKE FOODSERVICE SYSTEMS PHILS

INC 12896

FRANKE FOODSERVICE SYSTEMS PHILS

INC 12897

FRANKE FOODSERVICE SYSTEMS PHILS

INC 12898

FRANKE FOODSERVICE SYSTEMS PHILS

INC 12899

FRANKE FOODSERVICE SYSTEMS PHILS

INC 12900

FRANKE FOODSERVJCE SYSTEMS PHILS

INC 12901

FRANKE FOODSERVICE SYSTEMS PHILS

INC 12928 HHIC-PHIL INC.

12951

IMASEN PHILIPPINE MANUFACTURING

CORP 12960 ISPL (PHIL$.) INC.

12961 ISPL (PHILS.) INC.

12963 JGC PHILIPPINES INC.

12980

LEXMARK RESEARCH & DEVELOPMENT

CORP.

13065

NIDEC SUBIC PHILIPPINES CORPORATION

13066

NIDEC SUBIC PHILIPPINES CORPORATION

13153

ROHM ELECTRONICS PHILIPPINES INC

!3154

ROHM ELECTRONICS PHILIPPINES INC

13155 ROHM ELECTRONICS PHILIPPINES JNC. 13156 ROHM ELECTRONICS PHILIPPINES INC. 13188 SHI MFG. & SERVICES (PHILS.), INC. 13189 SHI MFG. & SERVICES (PHILS.), INC. 13190 SHI MFG. & SERVICES {PHJLS.), INC. 13191 SHI MFG. & SERVICES (PHILS.), INC \3192 SHI MFG. & SERVICES (PHILS.), INC 13201 SUNPOWER PHILS., MANUFACTURING LTD. 13202 SUNPOWER PHILS., MANUFACTURING L TO. 13203 SUNPOWER PHILS., MANUFACTURING L TO Subtotal- Fourth Quarter 2008 Total- Second to Fourth Quarters of 2008 PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP PHP USD USD USD USD PHP USD PHP PHP PHP USD USD USD I I l\,050.00 - \1,050.00 45,000.00 45,000.00 II ,050.00 11,050.00 63,750.00 63,750.00 30,600.00 30,600.00 11,050.00 II ,050.00 17,000.00 17,000.00 30,600.00 30,600.00 62,500.00 62,500.00 600.00 600.00 3,500.00 3,500.00 150.00 150.00 3,800.00 3,800.00 3,800.00 3,800.00 12,800.00 12,800.00 19,200.00 19,200.00 3,800.00 3,800.00 4,750.00 4,750.00 32,000.00 32,000.00 1,900.00 1,900.00 20,000.00 20,000.00 4,750.00 - 4,750.00 1,949,120.10 \,949,120.10 79,560.00 79,560.00 91,200.00 91,200.00 91,200.00 91,200.00 1,000.00 1,000.00 300.00 300.00 79,000.00 79,000.00 12,000.00 12,000.00 1,155.00 49.19 56,819.07 1,320.00 49.19 64,936.08 2,640.00 48.43 127,847.28 1,485.00 46.71 69,361.38 26,000.00 26,000.00 42,485.00 46.71 I ,984,389.38 59,000.00 59,000.00 6,500.00 6,500.00 58,500.00 58,500.00 2,634.72 49.19 129,612.41 3,512.96 46.89 164,726.21 \0,538.88 47.49 500,438.72 55,869,292.67 116,416,246.20

Air Liquide Philippines, Inc. v. C!R

Page 6/ of 149 5) Declared zero-rated rental income was not supported by VAT zero-rated official r«eipts (ORs) in violation of Section 113(A)(2) of the NIRC of 1997, as amended; or there were VAT ORs but the same were denied admission by the Court per Resolution dated August 12, 2013 for petitioner's failure to have the said exhibits identified during trial; or there were VAT ORs admitted by the Court but the rental income was not properly indicated therein as zero~rated in violation of S«tion 113(8)(2)(c) of the NIRC of 1997, as amended April 7723 2PJ MICROWAVE TECHNOLOGY, INC 7730 AGC FLAT GLASS PHILS., INC. 7752 AIR WATER PHILIPPINES, INC. 7753 AMI SEMICONDUCTOR PHILIPPINES, INC. 7797 AMKOR TECHNOLOGY PHILIPPINES INC. 7800 ANALOG DEVICES GEN. TRIAS 7830 AUSTRIA MICROSYSTEMS PHILS. INC. 7833

BELL ELECTRONICS CORPORATION

7834 CAM MECHATRONICS (PHILS) INC. 7843

CIRTEK ELECTRONICS CORPORATION

7849

CONTINENTAL TEMIC ELECTRONICS

PHILS.

7850

CONTINENTAL TEMIC ELECTRONICS

PHILS.

7851 CPL PACKAGING, INC. (FORMER AMKOR

WHITECAP ASIA PACIFIC)

7944 IBIDEN PHILIPPINES, INC 7947 INTEGRATED MICROELECTRONICS INC.· ISAHAYA 7966 JU. YOUNG ELECTRONICS PHILS., INC. 7982 KYOCERA KINSEKI PHILIPPINES, INC 7989 LITTELFUSE PHILIPPINES, INC. 8065 MSM MANILA, INC.

8174 ON SEMICONDUCTOR PHILS., INC. 8183

ORIENT SEMICONDUCTOR ELECTRONICS

8263

SAMSUNG ELECTRO-MECHANIC

PJ-flLJPPINES (SEMPHIL) 8288

T ANN PHILIPPINES

8307

TEMIC AUTOMOTIVE PHILIPPINES

8316 TONGHSING May 8375 2PJ MICROWAVE TECHNOLOGY, INC 8381 AGC FLAT GLASS PHJLS., INC. 8400 AIR WATER PHILIPPINES, INC 8401 AMI SEMICONDUCTOR PHILIPPINES, INC. 8442 ANALOG DEVICES GEN. TRIAS 8468 AUSTRIA MICROSYSTEMS PHILS. INC. 8471

BELL ELECTRONICS CORPORATION

8473 CAM MECHATRONICS (PHIL$) INC. 8485

CIRTEK ELECTRONICS CORPORATION

8493

CONTINENTAL TEMIC ELECTRONICS

PHIL$ 8495 CPL PACKAGING, INC.

8496 CPL PACKAGING, INC.

8586 IBIDEN PHILIPPINES, INC. PHP 400_00 400.00 PHP 200.00 200 00 USD 90.00 42.19 3,797_28 PHP 400.00 400.00 PHP 36,400.00 36,400.00 PHP 5,040.00 5,040.00 PHP 40,000.00 40,000 00 PHP 480.00 480_00 PHP 450.00 450.00 PHP 2,410.00 2,410.00 PHP 6,400.00 6,400.00 PHP 2,500_00 2,500.00 PHP 800_00 800_00 PHP 5,200.00 5,200.00 PHP 5,400_00 5,400.00 PHP 200.00 200_00 PHP I ,500.00 I ,500_00 PHP 4,050.00 4,050.00 PHP 5,000.00 5,000.00 PHP 700.00 700.00 PHP 2,670.00 2,670.00 PHP 26,000.00 26,000_00 PHP 375.00 375.00 PHP 2,500.00 2,500.00 PHP 800.00 800 00 PHP 400.00 400.00 PHP 200.00 200.00 USD 90.00 43.88 3,949.38 PHP 400_00 400.00 PHP 5,040.00 5,040.00 PHP 7,500.00 7,500.00 PHP 480.00 480.00 PHP 450.00 450.00 PHP 2,410.00 2,410.00 PHP 4,800.00 4,800.00 PHP 1,900.00 1,900.00 PHP 600.00 600.00 PHP 5,200.00 5,200.00

Air Liquide Philippines, Inc. v. CIR

8589 INTEGRATED MICROELECTRONICS INC. · ISAHAYA 8617 KYOCERA KINSEKI PHILIPPINES, INC. 8623 LITTELFUSE PHILIPPINES, INC. 8697 MSM MANILA, INC.

8745 ON SEMICONDUCTOR PHILS, INC 8786

ORIENT SEMICONDUCTOR ELECTRONICS

8790 PASAR 8863

SAMSUNG ELECTRO-MECHANIC

PHILIPPINES 8893

T ANN PHILIPPINES

8905

TEMIC AUTOMOTIVE PHILIPPINES

Subtotal - Se.:ond Quarter 2008 July 9591 AIR WATER PHILIPPINES, INC. 9643 AMKOR TECHNOLOGY PHILIPPINES INC. 9646 ANALOG DEVICES GEN. TRIAS 9694 AUSTRIA MICROSYSTEMS PHILS. INC. 9697

BELL ELECTRONICS CORPORATION

9708

CIRTEK ELECTRONICS CORPORATION

9715

CONTINENTAL TEMIC ELECTRONICS

PHILS.

9716

CONTINENTAL TEMIC ELECTRONICS

PHILS.

9809 IBIDEN PHILIPPINES, INC 9812 INTEGRATED MICROELECTRONICS INC.· JSAHAYA 9829 JU-YOUNG ELECTRONICS PHILS., INC 9840 KYOCERA KINSEKI PHILIPPINES, INC. 9913 MSM MANILA, INC.

10002 ON SEMICONDUCTOR PHILS., INC \0015

ORIENT SEMICONDUCTOR ELECTRONICS

\0022 PASAR 10\01

SAMSUNG ELECTRO-MECHANIC

PHILIPPINES 10128

T ANN PHILIPPINES

10142

TEMIC AUTOMOTIVE PHILIPPINES

10143

TOKYO STEEL PHILIPPINES CORP

10144

TOKYO STEEL PHILIPPINES CORP

10206

YUTAKA MANUFACTURING PHILIPPINES

INC August 10227 AIR WATER PHILIPPINES, INC 10297 AMKOR TECHNOLOGY PHILIPPINES INC. 10300 ANALOG DEVICES GEN. TRIAS 10334 AUSTRIA MICROSYSTEMS PHILS. INC. \0337

BELL ELECTRONICS CORPORATION

10338

CAM MECHATRONICS (PHILS) INC

10348

CIRTEK ELECTRONICS CORPORATION

10355

CONTINENTAL TEMIC ELECTRONICS

PHILS.

10469 JU-YOUNG ELECTRONICS PHTLS., INC. 10489 KYOCERA KINSEKI PHILIPPINES, INC. 10493 L\TTELFUSE PHILIPPINES, INC. 10565 MSM MANILA, INC \0614 ON SEMICONDUCTOR PHILS, INC. 10653

ORIENT SEMICONDUCTOR ELECTRONICS

10657 PASAR 10730

SAMSUNG ELECTRO-MECHANIC

PHILIPPINES PHP 5,400.00 5,400.00 PHP \,500.00 \,500.00 PHP 6,600.00 - 6,600.00 PHP 5,000.00 5,000.00 PHP 700.00 700.00 PHP 2,670.00 2,670.00 PHP 800.00 800.00 PHP 27,300.00 27,300.00 PHP 375.00 375.00 PHP 2,500.00 2,500.00 239,846.66 USD 90.00 44.14 3,972.60 PHP 42,000.00 42,000.00 PHP 5,040.00 5,040.00 PHP 20,000.00 20,000.00 PHP 480.00 480.00 PHP 4,910.00 4,9\0.00 PHP 5,200.00 5,200.00 PHP 2,500.00 2,500.00 PHP 5,200.00 5,200.00 PHP 9,000.00 9,000.00 PHP 200.00 200.00 PHP I,350.00 1,350.00 PHP 5,000.00 5,000.00 PHP 700.00 - 700.00 PHP 2,670.00 2,670.00 PHP 800.00 800.00 PHP 38,500.00 38,500.00 PHP 600.00 - 600.00 PHP 2,500.00 2,500.00 PHP 38,250.00 38,250.00 PHP 6,300.00 6,300.00 PHP 7,500.00 7,500.00 USD 90.00 45.69 4,111.65 PHP 47,600.00 47,600.00 PHP 5,040.00 5,040.00 PHP 25,000.00 25,000.00 PHP 480.00 480.00 PHP 450.00 450.00 PHP 2,530.00 2,530.00 PHP 5,600.00 5,600.00 PHP 200.00 200.00 PHP 1,351.54 1,351.54 PHP 2,850.00 - 2,850.00 PHP 5,000.00 5,000.00 PHP 700.00 700.00 PHP 2,670.00 2,670.00 PHP 200.00 200.00 PHP 51,000.00 51,000.00

Air Liquide Philippines, Inc. v. CIR

10767

TEMIC AUTOMOTIVE PHILIPPINES

10770

TOKYO STEEL PHILIPPINES CORP

10771

TOKYO STEEL PHILIPPINES CORP

10772

TONG HSING

September 10831 AIR WATER PHILIPPINES, INC. 10888 AMKOR TECHNOLOGY PHILIPPINES INC. 10889 ANALOG DEVICES GEN. TRIAS 10894 ANALOG DEVICES GEN. TRIAS 10928

BELL ELECTRONICS CORPORATION

\0929 CAM MECHATRONICS (PHILS) INC. 10947

CIRTEK ELECTRONICS CORPORATION

10955

CONTINENTAL TEMJC ELECTRONICS

PHILS.

\0956

CONTINENTAL TEMIC ELECTRONICS

PHILS.

11084 IBID EN PHILIPPINES, INC. 11112 IU-YOUNG ELECTRONICS PHILS., INC. 11127 KYOCERA KINSEKI PHILIPPINES, INC.

II 138

L!TTELFUSE PHILIPPINES, INC. 11218 MSM MANILA, INC.

\1283 ON SEMICONDUCTOR PHILS, INC 11325

ORIENT SEMICONDUCTOR ELECTRONICS

11332 PASAR 11424

SAMSUNG ELECTRO-MECHANIC

PHILIPPINES 11469

TEMIC AUTOMOTIVE PHILIPPINES

11520 YliT AKA MANUFACTURING PHILIPPINES INC Subtotal- Third Quarter 2008 October 11540 AIR WATER PHILIPPINES, INC. 11587 ANALOG DEVICES GEN. TRIAS 11593 ANALOG DEVICES GEN. TRIAS 11629 AUSTRIA MJCROSYSTEMS PHILS. INC. 11634

BELL ELECTRONICS CORPORATION

11638 CAM MECHATRONICS (PHILS) INC. 11657

CIRTEK ELECTRONICS CORPORATION

11672

CONTINENTAL TEMIC ELECTRONICS

PHILS.

11798 IU-YOUNG ELECTRONICS PHILS., INC. 11817 KYOCERA KINSEKI PHILIPPINES, INC 11827 LITIELFUSE PHILIPPINES, INC. 11911 MME TECHNOLOGIES, INC 11914 MSM MANILA, INC.

11966 ON SEMICONDUCTOR PHILS, INC. 12008

ORIENT SEMICONDUCTOR ELECTRONICS

12011 PASAR 12096

SAMSUNG ELECTRO-MECHANIC

PHILIPPINES 12123

T ANN PHILIPPINES

12140

TEMIC AUTOMOTIVE PHILIPPINES

12150

TOKYO STEEL PHILIPPINES CORP

12151

TOKYO STEEL PHILIPPINES CORP

November 12203 AIR WATER PHILIPPINES, INC. 12265 ANALOG DEVICES GEN. TRIAS 12299

BELL ELECTRONICS CORPORATION

12300 CAM MECHATRONICS (PHILS) INC. PHP 2,500.00 2,500.00 PHP 38,250.00 38,250.00 PHP 6,300.00 6,300.00 PHP 1,000.00 1,000.00 USD 90.00 46.92 4,222.53 PHP 47,600.00 47,600.00 PHP (5,040.00) J5,040.00) PHP 2,520.00 2,520.00 PHP 480.00 480.00 PHP 450.00 450.00 PHP 1,920.00 1,920.00 PHP 4,100.00 4,100.00 PHP 2,500.00 2,500.00 PHP 5,200.00 5,200.00 PHP 200.00 200.00 PHP 1,350.00 1,350.00 PHP 4,200.00 4,200.00 PHP 2,500.00 2,500.00 PHP 300.00 300.00 PHP 2,670.00 2,670.00 PHP 1,400.00 1,400.00 PHP 38,500.00 38,500.00 PHP 2,500.00 2,500.00 PHP 15,000.00 15,000.00 538,078.32 USD 90.00 48.75 4,387.14 PHP (2,520.00) (2 520.00) PHP 2,520.00 2,520.00 PHP 15,000.00 15,000.00 PHP 480.00 480.00 PHP 450.00 450.00 PHP 2,040.00 2,040.00 PHP 5,100.00 5,100.00 PHP 200.00 200.00 PHP 1,350.00 1,350.00 PHP 4,200.00 4,200.00 PHP 300.00 300.00 PHP 2,500.00 2,500.00 PHP 300.00 300.00 PHP 2,670.00 - 2,670.00 PHP 4,600.00 4,600.00 PHP 36,000.00 36,000.00 PHP 200.00 200.00 PHP 2,500.00 2,500.00 PHP 38,250.00 38,250.00 PHP 6,300.00 - 6,300.00 USD 90.00 48.88 4,399.20 PHP 2,520.00 2,520.00 PHP 480.00 480.00 PHP 450.00 450.00

Air Liquide Philippines, Inc. v. C!R

Page 64 of /49 12316

CJRTEK ELECTRONICS CORPORATION

12327

CONTINENTAL TEMIC ELECTRONICS

PHILS.

12328

CONTINENTAL TEMIC ELECTRONICS

PHILS.

12440 JU-YOUNG ELECTRONICS PHILS.,INC. 12454 KYOCERA KINSEKJ PHILIPPINES, INC. 12464 LITTELFUSE PHILIPPINES, INC. 12545 MME TECHNOLOGIES, INC. 12546 MSM MANILA, INC.

12591 ON SEMICONDUCTOR PHJLS, INC. 12635

ORIENT SEMICONDUCTOR ELECTRONICS

12640 PASAR 12669 PSI TECHNOLOGIES, INC. 12701

SAMSUNG ELECTRO-MECHANIC

PHILIPPINES (SEMPHIL)

12729

T ANN PHILIPPINES

12730

T ANN PHILIPPINES

12744

TEMIC AUTOMOTIVE PHILIPPINES

12751

TOKYO STEEL PHILIPPINES CORP

12752

TOKYO STEEL PHILIPPINES CORP

December 12800 AIR WATER PHILIPPINES, INC. 12828 ANALOG DEVICES GEN. TRIAS 12862

BELL ELECTRONICS CORPORATION

12863 CAM MECHATRONICS (PHILS) INC. 12876

CJRTEK ELECTRONICS CORPORATION

12881

CONTINENTAL TEMIC ELECTRONICS

PHILS.

12882

CONTINENTAL TEMIC ELECTRONICS

PHILS 12950 IBID EN PHILIPPINES, INC. 12965 JU-YOUNG ELECTRONICS PHILS., INC. 12978 KYOCERA KINSEKI PHILIPPINES, INC 12982 LJTTELFUSE PHILIPPINES, INC. 13044 MME TECHNOLOGIES, INC 13047 MSM MANILA, INC.

13064 NJDEC SUBIC PHILIPPINES CORP. 13077 ON SEMICONDUCTOR PHILS, INC. 13124

ORIENT SEMICONDUCTOR ELECTRONICS

13129 PASAR 13150 PSI TECHNOLOGIES, INC 13204

T ANN PHILIPPINES

13218

TEMIC AUTOMOTIVE PHILIPPINES

13219 TI (PHILIPPINES), INC 13220

TOKYO STEEL PHILIPPINES CORP

13221

TOKYO STEEL PHILIPPINES CORP

13223

TONG HSING

13232 WU KONG (S) PTE. LTD. Subtotal Fourth Quarter 1008 Total- Second to Fourth Quarters ofl008 6) The 801 Certification (Exhibit LLL-8) issued for Shinkozan Corporation and Mindanao Silicon Metal Corp. is not indicative of the fact that the said entities export 100% of their products May PHP 2,280.00 2,280.00 PHP 5,100.00 5,100.00 PHP 5,000.00 5,000.00 PHP 200.00 200.00 PHP 1,350.00 1,350.00 PHP 4,350.00 4,350.00 PHP 300,00 300.00 PHP 2,500.00 2,500.00 PHP 300.00 - 300.00 PHP 2,670.00 2,670.00 PHP 4,200.00 4,200.00 PHP 3,000.00 3,000.00 PHP 36,000.00 36,000.00 PHP (3,150.00) (3,150.00) PHP 200.00 - 200.00 PHP 2,500.00 2,500.00 PHP 25,500.00 25,500 00 PHP 6,300.00 6,300.00 USD 90.00 47.49 4,273.65 PHP 2,520.00 2,520.00 PHP 480.00 480.00 PHP 450.00 450.00 PHP 2,520.00 2,520.00 PHP 5,100.00 5,100.00 PHP 5,000.00 - 5,000.00 PHP 5,200.00 5,200.00 PHP 200.00 200.00 PHP 1,200.00 1,200.00 PHP 4,200.00 4,200.00 PHP 300.00 300.00 PHP 2,500.00 2,500.00 PHP 3,500.00 3,500.00 PHP 100.00 100.00 PHP 2,670.00 2,670.00 PHP 4,400.00 4,400.00 PHP 3,000.00 3,000.00 PHP 200.00 200.00 PHP 2,500.00 2,500.00 PHP 600.00 600.00 PHP 25,500.00 25,500.00 PHP 6,300.00 6,300.00 PHP 1,200.00 I ,200.00 USD 4.00 47.49 189.94 317,379,93 1,095,304.91

Air Liquide Philippines, Inc. v. C!R CTA Case No. 81!4

8881 f SHINKOZAN CORP. (MEGASTAMP) Subtotal - Second Quarter 2008 I November 12514 f MINDANAO SILICON METAL CORPORATION December 13021 f MINDANAO SILICON l'AETAL CORPORATION Subtotal- Fourth Quarter 2008 I Total- Second to Fourth Quarters of2008 I I Grand Total- Sales Denied of VAT Zero-Rating for the Second to Fourth Quarters of 2008 PHP (9,000.00) (9,000.00) (9,000,00) I PHP 300.00 300.00 PHP 300.00 300.00 600.00 I (8,400.00) 208,507,211.83

Air Liquide Philippines, Inc. v. CIR

ADDITIONAL INPUT VAT DISALLOWANCES

PER THIS COURT'S FINDINGS FOR THE

PERIOD APRIL 1, 2008 TO DECEMBER 31, 2008 l.)

INPUT VAT ON DOMESTIC PURCHASES OF GOODS SUPPORTED

BY VAT INVOICES BUT THE VAT WAS NOT SEPARATELY SHOWN IN VIOLATION OF SECTION 113(8)(2)(a) of the NIRC of 1997, AS AMENDED EXHIBIT

SUPPLIER'S NAME

MSJC ELECTRICAL & CONST SUPPLY

1997 1642 SAN MIGUEL BREWERY, INC. 0023 1643 SAN MIGUEL BREWERY, INC. 0028 1644 SAN MIGUEL BREWERY,INC. 0036 1645 SAN MIGUEL BREWERY, INC. 0037 1646 SAN MIGUEL BREWERY, INC. 0049 1647 SAN MIGUEL BREWERY, INC. 0552 JUNE 2214 MDL UNLIMITED, INC.

0423

SUBTOTAL· SECOND QUARTER 2008

JULY 2645 AUTO KO CORP.

0506

ANNEX "B"

INPUT TAX

642.86 803,57 803.57 19,008,00 18,912.00 58,236.00 883.93 198.45 77.14 19,680,00 18,372.00 11,664.00 18,912.00 39,792.00 20,664.00 4,178.57 232,828.09 767.14 300.01 524.57 578.59 450.00 803.57 1,478,57

Air Liquide Philippines, Inc. v. C!R

4126 PACIFIC PARTS CORP.

4362

XTREME HEAT INDUSTRIAL SALES

4363

XTREME HEAT INDUSTRIAL SALES

4364

XTREME HEAT INDUSTRIAL SALES

SEPTEMBER 4386

AKKAD CORPORATION

4387

AKKAD CORPORATION

SUBTOTAL~ THIRD QUARTER 2008

OCTOBER 6078 PILSTAT ENTERPRISES CORP. 6079 PILST AT ENTERPRISES CORP. 6080 PILSTAT ENTERPRISES CORP. 6081 PILSTAT ENTERPRISES CORP. 6082 PILST AT ENTERPRISES CORP. 6208

ZENITH ELECTRICAL & INDUSTRIAL

NOVEMBER 6329 CONSOLIDATED IND'L GASES, INC. 6740 SIEMENS 6764 STONE FIRE FIGHTING

EQPT SALES

SERVICES 6765

SUPER ELECTRIC HEATER INDUSTRIES

6809

TOYOTA CUBAO INCORPORATED

6810

TOYOTA CUBAO INCORPORATED

6870 XTREME HEAT INDUSTRIAL! SALES DECEMBER 7331

OFFICE LAND FURNITURE HOUSE

7332

OFFICELAND FURNITURE HOUSE

SUBTOTAL~ FOURTH QUARTER 2008

TOTAL ~SECOND TO FOURTH QUARTERS OF 2008

& l.)

INPUT VAT ON DOMESTIC PURCHASE OF GOODS SUPPORTED

BY DOCUMENTS OTHER THAN VAT SALES INVOICES IN

53515421016428 17,025.11 13739 642.86 13737 803.57 13738 964.29 0054 828.00 0054 3,660.00 0054 10,044.00 0053 57,120.00 CMI02453 (1,436.16) CMI02453 1,435.71 102453 1,436.16 3050 4,028.57 3046 2,250.00 3046 4,178,57 13741 642.86 13740 964.29 109,490.28 819 25~00 819 777.86 819 1,327.29 819 1,658.14 819 1,731.38 60580 6,428.58 555198285 30,913.79 53515421017002 81,750.19 2334 750.00 1831 5,I96.43 CM9866 (1,071.43) 54415 86,464.29 3088 910.71 0432 1,140,00 0432 2,832.00 221,064.23 563,382.60

Air Liquide Philippines, Inc. v. CIR

VIOLATION OF SECTION 113(A)(I)

AMENDED EXHIBIT

SUPPLIER'S NAME

NUMBER APRIL of the NIRC of 1997, AS 732 TRI-Q RESPONSIBLE SERVICES INC.

SUBTOTAL- SECOND QUARTER 2008

TOTAL- SECOND QUARTER TO FOURTH QUARTERS OF 2008

3.)

INPUT VAT ON DOMESTIC PURCHASES OF SERVICES

SUPPORTED BY DOCUMENTS OTHER THAN VAT OFFICIAL

RECEIPTS IN VIOLATION OF SECTION II3(A)(2) OF THE NIRC OF 1997, AS AMENDED EXHIBIT

SUPPLIER'S NAME

NUMBER APRIL 333

MANILA WATER COMPANY

MAY 785 CARGOHAUS, INC.

791 AIRFREIGHT zt00, INC. 795 AIRFREIGHT 2100, INC. 799 CARGOHAUS, INC.

JUNE 1878 CARGOHAUS, INC.

1884 CARGOHAUS, INC.

SUBTOTAL- SECOND QUARTER 2008

JULY 2600 CARGOHAUS, INC.

2604 DHL EXPRESS (PHILS.) CORP. 2607 CARGOHAUS, INC.

2608 U-FREIGHT PHILS., INC. 2617 TRANSORIENT 2620 CARGOHAUS, INC.

26Zl U-FREIGHT PHILS., INC. 2624 CARGOHAUS, INC.

2625 U-FREIGHT PHILS., INC. 2628 CARGOHAUS, INC.

2630 AIRFREIGHT 2100, INC. 2637 CARGOHAUS, INC.

2638 U-FREIGHT PHILS., INC.

SUPPORTED BY

INPUT TAX

Billing Statement 66.54 66.54 66.54

SUPPORTED BY

INPUT TAX

LBC Bills Express Payment 43,524.35 Receipt Sales Invoice I Billing 283.17 Statement Debit Note I Billing Statement 210.00 Service Invoice I Billing 288.00 Statement Sales Invoice I Billing 686.82 Statement Sales Invoice I Billing 1,030.66 Statement Sales Invoice I Billing 48.22 Statement 46,07U2 Sales Invoice I Billing 250.80 Statement Import Invoice I Billing 108.00 Statement Sales Invoice I Billing 57.09 Statement Debit Note I Billing Statement 14I.Z8 SOA I Billing Statement 1,012.57 Sales Invoice I Billing 207.56 Statement Debit Note I Billing Statement 161.17 Sales Invoice I Billing 88.75 Statement Debit Note I Billing Statement 140.12 Sales Invoice I Billing I 13.05 Statement Invoice I Billing Statement 108.00 Sales Invoice I Billing 166.31 Statement Debit Note I Billing Statement 336.49

Air Liquide Philippines, Inc. v. C!R

AUGUST 3498 CARGOHAUS, INC.

3508 CARGOHAUS, INC.

3509 U-FREIGHT PHILS., INC. SEPTEMBER 4826

MANILA ELECTRIC COMPANY

SUBTOTAL· THIRD QUARTER 2008

OCTOBER 5301 CARGOHAUS, INC.

NOVEMBER 6231 ASIAN TERMINALS, INC. 6241 BAVAN TELECOMMUNICATIONS INC. 6497

MANILA ELCTRIC COMPANY

6860

VISA YAN ELECTRIC COMPANY

DECEMBER 6889 CARGOHAUS, INC.

6892 CARGOHAUS, INC.

6893 U-FREIGHT PHILS. INC. 6896 CARGOHAUS, INC.

6907 ASPAC INTERNATIONAL, INC. 6908 ASPAC INTERNATIONAL, INC. 6909 ASPAC INTERNATIONAL, INC. 6910 ASPAC INTERNATIONAL, INC. 691J ASPAC INTERNATIONAL, INC. 6912 ASPAC INTERNATIONAL, INC. 6913 ASPAC INTERNATIONAL, INC. 6915 ATLAS COPCO (PHILIPPINES) INC. 6917 BAY AN TELECOMMUNICATIONS INC. 7246 INT'l HEAVY TRUCKS CENTER, INC. 7313

MANILA ELECTRIC COMPANY

7509 SMART BROADBAND, INC. 7601

VISAYAN ELECTRIC COMPANY

7602

VISA VAN ELECTRIC COMPANY

SUBTOTAL- FOURTH QUARTER 2008

TOTAL- SECOND TO FOURTH QUARTERS OF 2008

Sales Invoice I Billing 96,57 Statement Sales Invoice I Billing 211.62 Statement Debit Note I Billing Statement 571.73 Billing Statement 1,165,931.26 1,169,702.37 Sales Invoice I Billing 139,05 Statement Sales Invoice 192,00 Statement of Account 104.85 Billing Statement 1,435,228.91 Billing Statement 3,486,58 Sales Invoice I Billing 58.51 Statement Sales Invoice I Billing 134.59 Statement Debit Note I Billing Statement 168.73 Sales Invoice I Billing 80.41 Statement Non-VAT Official 480,00 Acknowledgment Receipt Non-VAT Official 2,846.70 Acknowledgment Receipt Non-VAT Official 2,859.60 Acknowledgment Receipt Non-VAT Official 2,267.10 Acknowledgment Receipt Non-VAT Official 1,190.88 Acknowledgment Receipt Non-VAT Official 1,752.72 Acknowledgment Receipt Non-VAT Official 2,170.50 Acknowledgment Receipt Zero-rated VAT Official 11,591.04 Receipt Statement of Account 252.61 Sales Invoice 3,257.14 Billing Statement 1,650,979.76 Statement of Account 212.14 Billing Statement 3,592.32 Billing Statement 3,358.02 3,126,404.16 4,342,177.75

Air Liquide Philippines, Inc. v. C!R

4.)

INPUT VAT ON DOMESTIC PURCHASES OF SERVICES SUPPORTED BY VAT ORs BUT THE VAT WAS NOT SEPARATELY SHOWN IN VIOLATION OF SECTION 113(8)(2)(a) of the NIRC OF 1997, AS AMENDED EXHIBIT

SUPPLIER'S NAME

NUMBER APRIL 9 AIRFREIGHT 2100, INC. 27 AMTHER COOLING SYSTEM CO., INC. 28 AMTHER COOLING SYSTEM CO., INC. 34

APO REF AND AIR CONDITIONING SUPPLY

40 BP IND'L SUPPLIES AND SERVICES, INC. 41 BP IND'L SUPPLIES AND SERVICES, INC. 57

CA LOGISTICS CORPORATION

CA LOGISTICS CORPORA TJON

63 CALOY GONZALES PAINT & AUTO SHOP, INC. 64 CALOY GONZALES PAINT & AUTO SHOP, INC. 65 CALOY GONZALES PAINT & AUTO SHOP, INC. 66 CALOY GONZALES PAINT & AUTO SHOP, INC. 67 CALOY GONZALES PAINT & AUTO SHOP, INC. 68 CALOY GONZALES PAINT & AUTO SHOP, INC. 69 CALOY GONZALES PAINT & AUTO SHOP, INC. 70 CALOY GONZALES PAINT & AUTO SHOP, INC. 71 CALOY GONZALES PAINT & AUTO SHOP, INC. 7l CALOY GONZALES PAINT & AUTO SHOP, INC. 73 CALOY GONZALES PAINT & AUTO SHOP,INC. 74 CALOY GONZALES PAINT & AUTO SHOP, INC. 78 CARRY-ALL INT'L FORWARDERS INC. OFFICIAL RECEIPT

INPUT TAX

NUMBER 1161945 390.60 0579 518,57 0579 518,57 20250 1,278.20 0234 480.00 0231 2,280,00 0997 84,00 0997 120.00 0997 759.00 0997 84.00 0997 600.00 0997 759.00 5921 (34.29) 5921 466.07 5921 109.82 5923 498.21 5923 262.50 5923 380.36 5923 192.86 5923 1,157.14 6062 460.71 5922 246.43 5922 251.79 5922 225.00 4957 3,214.29 Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8l/4 Page 7/ of/49 79 CARRY-ALL INT'L FORWARDERS INC. 80 CARRY-ALL INT'L FORWARDERS INC. 81 CARRY-ALL INT'L FORWARDERS INC. 82 CARRY-ALL INT'L FORWARDERS INC. 83 CARRY-ALL INT'L FORWARDERS INC. 84 CARRY-ALL INT'L FORWARDERS INC. 85 CARRY-ALL INT'L FORWARDERS INC. 86 CARRY-ALL INT'L FORWARDERS INC. 87 CARRY-ALL INT'L FORWARDERS INC. 88 CARRY-ALL INT'L FORWARDERS INC. 89 CARRY-ALL INT'L FORWARDERS INC. 90 CARRY-ALL INT'L FORWARDERS INC. 91 CARRY-ALL INT'L FORWARDERS INC. 92 CARRY-ALL INT'L FORWARDERS INC. 93 CARRY-ALL INT'L FORWARDERS INC. 94 CARRY-ALL INT'L FORWARDERS INC. 95 CARRY-ALL INT'L FORWARDERS INC. 96 CARRY-ALL INT'L FORWARDERS INC. 97 CARRY-ALL INT'L FORWARDERS INC, 98 CARRY-ALL INT'L FORWARDERS INC. 99 CARRY-ALL INT'L FORWARDERS INC. 100 CARRY-ALL INT'L FORWARDERS INC. 101 CARRY-ALL INT'L FORWARDERS INC. 102 CARRY-ALL INT'L FORWARDERS INC. 103 CARRY-ALL INT'L FORWARDERS INC. 104 CARRY-ALL INT'L FORWARDERS INC. 105 CARRY-ALL INT'L FORWARDERS INC. 106 CARRY-ALL INT'L FORWARDERS INC. 107 CARRY-ALL INT'L FORWARDERS INC. 108 CARRY-ALL INT'L FORWARDERS INC. 109 CARRY-ALL INT'L FORWARDERS INC. 110 CARRY-ALL INT'L FORWARDERS INC. Ill CARRY-ALL INT'L FORWARDERS INC. 112 CARRY-ALL INT'L FORWARDERS INC. 113 CARRY-ALL INT'L FORWARDERS INC. 114 CARRY-ALL INT'L FORWARDERS INC. 115 CARRY-ALL INT'L FORWARDERS INC. 116 CARRY-ALL INT'L FORWARDERS INC. 117 CARRY-ALL INT'L FORWARDERS INC. 118 CARRY-ALL INT'L FORWARDERS INC. 119 CARRY-ALL INT'L FORWARDERS INC. 120 CARRY-ALL INT'L FORWARDERS INC. 121 CARRY-ALL INT'L FORWARDERS INC. 122 CARRY-ALL INT'L FORWARDERS INC. 123 CARRY-ALL INT'L FORWARDERS INC. 4954 6,482.14 4985 1,392.86 4985 696.43 4987 300,00 4987 120.00 4987 12,000.00 4987 1,392.86 4987 1,824.00 4987 1,392.86 4987 1,938.00 4987 60.00 4985 240.00 4963 13,232.14 4963 1,710.00 4963 1,200.00 4963 9,750.00 4963 8,357.14 4963 9,053.57 4963 1,200.00 4963 857.14 4963 6,482.14 4963 2,400,00 4954 2,580,00 4954 7,285.71 4954 696.43 4954 7,071.43 4954 2,785.71 4954 1,482.00 4954 5,089.29 4954 27,160.71 4954 16,714.29 4954 696.43 4954 6,482.14 4954 2,400.00 49;';4 2,035. 71 4962 120.00 4962 60.00 4962 1,392.86 4962 120.00 4962 1,392.86 4962 1,392.86 4962 180.00 4962 120.00 4962 1,080.00 4962 1,392.86

Air Liquide Philippines, Inc. v. C!R

124 CARRY-ALL INT'L FORWARDERS INC. J2S CARRY-ALL INT'L FORWARDERS INC. IZ6 CARRY-ALL INT'L FORWARDERS INC. 127 CARRY-ALL INT'L FORWARDERS INC. IZ8 CARRY-ALL INT'L FORWARDERS INC. IZ9 CARRY-ALL INT'L FORWARDERS INC. 130 CARRY-ALL INT'L FORWARDERS INC. 131 CARRY-ALL INT'L FORWARDERS INC. 132 CARRY-ALL INT'L FORWARDERS INC. 133 CARRY-ALL INT'L FORWARDERS INC. 134 CARRY-ALL INT'L FORWARDERS INC. 135 CARRY-ALL INT'L FORWARDERS INC. 136 CARRY-ALL INT'L FORWARDERS INC. 137 CARRY-ALL INT'L FORWARDERS INC. 138 CARRY-ALL INT'L FORWARDERS INC. 139 CARRY-ALL INT'L FORWARDERS INC. 140 CARRY-ALL INT'L FORWARDERS INC. 141 CARRY-ALL INT'L FORWARDERS INC. 142 CARRY-ALL INT'L FORWARDERS INC. 143 CARRY-ALL INT'L FORWARDERS INC. 144 CARRY-ALL INT'L FORWARDERS INC. 145 CARRY-ALL INT'L FORWARDERS INC. 146 CARRY-ALL INT'L FORWARDERS INC. 147 CARRY-ALL INT'L FORWARDERS INC. 148 CARRY-ALL INT'L FORWARDERS INC. 149 CARRY-ALL INT'L FORWARDERS INC. 150 CARRY-ALL INT'L FORWARDERS INC. 151 CARRY-ALL INT'L FORWARDERS INC. 152 CARRY-ALL INT'L FORWARDERS INC. 153 CARRY-ALL INT'L FORWARDERS INC. 154 CARRY-ALL INT'L FORWARDERS INC. 155 CARRY-ALL INT'L FORWARDERS INC. 198 DHL EXPRESS (PHILS) CORP. 199 DHL EXPRESS (PHILS) CORP. 200 DHL EXPRESS (PHILS) CORP. 201 DHL EXPRESS (PHILS) CORP. 202 DHL EXPRESS (PHILS) CORP. 203 DHL EXPRESS (PHILS) CORP. 204 DHL EXPRESS (PHILS) CORP. 205 DHL EXPRESS (PHILS) CORP. 206 DHL EXPRESS (PHILS) CORP. 248

FAITH MACHINERY CENTER

251

FIBER VAN MFG & TRADING CORP

252

F-OCW ENTERPRISES

253

F-OCW ENTERPRISES

4986 1,392,86 4986 8,839,29 4986 696.43 4986 1,392.86 4986 120.00 4986 1,607.14 4986 300.00 4986 2,035.71 4971 4,071.43 4971 13,114.29 4971 1,200.00 4971 9,053.57 4971 2,400.00 4971 9,053.57 4971 11,839.29 4971 12,535.71 4971 8,250.00 4971 1,200.00 4971 (3,53~ 71) 4984 5,892.86 4984 1,938.00 4984 (3,535.71) 4984 1,482.00 4984 20,892.86 4984 8,357.14 4984 2,035. 71 4984 (182.14) 4984 3,535,71 4984 1,178.57 4963 33,750.00 4963 2,946.43 4963 10,017.86 1062566 108.00 1062566 4.80 1062566 30.00 1062566 7,207.00 1062566 49.56 1062566 51.66 1062566 731.99 1086280 851.06 1086280 1,311.08 0757 1,440.00 947 9,924.11 064 1,071.43 064 8,374.29

Air Liquide Philippines, Inc. v. C!R

255 G.U. ENGINEERING INC. 256 G.U. ENGINEERING INC. 269

GNA ENGINEERING

275 GREENLIGHT POWER, INC. 276

HEALTHWAY MEDICAL CLINICS

288 INSTRUMENTATION & CONTROL SPECIALIST, INC.

33291 91.33 33292 559.26 3087 1,687,92 3087 491.56 3087 4,699.50 3087 2,202.11 3100 4,552.08 3099 1,730.40 3100 2,737.61 3100 407.14 3100 950.04 3100 964.30 3100 1,821.43 3100 1,989,00 3106 1,392.86 3106 3,863.25 3106 2,274.00 3106 4,076.36 130110 420.54 130110 289,29 763 3,721.02 763 1,146.43 763 5,250.00 763 1,101.64 763 484.15 763 327.38 763 4,602.24 763 1,730.04 763 4,285.71 763 2,154.44 763 2,540.79 763 3,286.71 763 1,583.61 763 3,570.44 764 449.49 762 4,966.35 764 278.57 765 262.71 765 56,785.71 765 776.79 765 1,995.43 765 1,709.25 765 428.79 765 2,583,60

Air Liquide Philippines, Inc. v. CJR

62!t

ROPEN ENGINEERING & SUPPLIES

669 SMART COMMUNICATION, INC. 670 SMART COMMUNICATION, INC, 671 SMART COMMUNICATION, INC, 672 SMART COMMUNICATION, INC. 673 SMART COMMUNICATION, INC. 674 SMART COMMUNICATION, INC. 67!t SMART COMMUNICATION, INC. 676 SMART COMMUNICATION, INC. 677 SMART COMMUNICATION, INC. 678 SMART COMMUNICATION, INC. 679 SMART COMMUNICATION, INC, 680 SMART COMMUNICATION, INC. 681 SMART COMMUNICATION, INC. 682 SMART COMMUNICATION, INC. 683 SMART COMMUNICATION, INC. 684 SMART COMMUNICATION, INC. 723 TOYOTA MAKATI INC.

1038 G. M. SANDOVAL INC.

1649 SKF PHILIPPINES INC.

1650 SKF PHILIPPINES INC.

1651 SKF PHILIPPINES INC.

1652 SKF PHILIPPINES INC.

1653 SMART COMMUNICATION, INC, 776 475.47 776 83,14 776 249.43 776 249.43 776 1,014.34 776 327.00 776 327.00 776 344.31 776 233.30 776 465.54 776 461.49 776 515.49 776 493.29 776 83.14 776 215.89 776 432.34 776 924.96 776 299.31 776 83.14 776 680.73 776 244.23 776 111.43 776 397.89 776 167.14 776 1,018.50 776 743.09 776 329.97 776 422.41 776 2,711.63 775 3,165.64 772 150.00 784 11,400,00 784 2,075.25 784 150.00 771 16$..00 771 2,056.80 771 1,069.24 771 917.17 771 584.63 771 1,171.77 52391 3,960.00 52392 3,300.00 52392 3,300,00 52392 3,300,00 SBEOR000018376 192.86

Air Liquide Philippines, Inc. v. CIR

1654 SMART COMMUNICATION, INC. 1655 SMART COMMUNICATION, INC. 1656 SMART COMMUNICATION, INC. 1657 SMART COMMUNICATION, INC. 1658 SMART COMMUNICATION, INC. 1659 SMART COMMUNICATION, INC. 1660 SMART COMMUNICATION, INC. 1661 SMART COMMUNICATION, INC. 1662 SMART COMMUNICATION, INC. 1663 SMART COMMUNICATION, INC. 1664 SMART COMMUNICATION, INC. 1665 SMART COMMUNICATION, INC. 1666 SMART COMMUNICATION, INC. 1667 SMART COMMUNICATION, INC. 1668 SMART COMMUNICATION, INC. 1711 SUPERIOR GAS & EQUIP. CO., INC. 1712 SUPERIOR GAS & EQUIP. CO., INC. 1713 SUPERIOR GAS & EQUIP. CO., INC. 1714 SUPERIOR GAS & EQUIP. CO., INC. 1715 SUPERIOR GAS & EQUIP. CO., INC. 1716 SUPERIOR GAS & EQUIP. CO., INC. 1717 SUPERIOR GAS & EQUIP. CO., INC. 1718 SUPERIOR GAS & EQUIP. CO., INC. 1730

TERESA & SONS INCORPORATED

1731 TNT EXPRESS WORLDWIDE (PHILS.) INC. 1732 TNT EXPRESS WORLDWIDE (PHILS.) INC. 1733 TNT EXPRESS WORLDWIDE (PHILS.) INC. 1734 TNT EXPRESS WORLDWIDE (PHILS.) INC. 1735 TNT EXPRESS WORLDWIDE (PHJLS.) INC. 1736 TNT EXPRESS WORLDWIDE (PHILS.) INC. 1737 TNT EXPRESS WORLDWIDE {PHILS.) INC. 1738 TNT EXPRESS WORLDWIDE (PHILS.) INC. 1739 TNT EXPRESS WORLDWIDE (PHILS.) INC. 1740 TNT EXPRESS WORLDWIDE (PHILS.) INC. 1741 TNT EXPRESS WORLDWIDE (PI-IlLS.) INC. SBEOR000018376 642.08 SBEOR000018376 137.32 SBEOR000018376 161.48 SBEOR000018376 128.28 SBEOR000018376 198,27 SBEOR0000I8376 122.61 SBEOROOOOI8376 264.83 SBEOR000018376 375.00 SBEOROOOOI8376 845.66 SBEOROOOOI8376 294.36

SBEOROOOO 18376

463.34 SBEOR000018376 85,71 SBEOROOOOI8376 254.07 SBEOROOOOI8376 493.63

SBEOROOOO 18376

124.20 383501 259.81 383501 210.44 383501 200.70 383501 589.29 383501 213.48 383501 589,29 383501 578.31 383501 589.29 11118 616.08 495609 819.81 495546 93.60 495546 130.55 495546 391.38 495546 39.98 495546 589.76 495546 47.50 495546 150.65 495546 962.47 495546 128.52 495546 589,76 Decision Air Liquide Philippines, Inc. v. C/R CTA Case No. 8/14 Page 84 of /49 1742 TNT EXPRESS WORLDWIDE (PHILS.) INC. 1743 TNT EXPRESS WORLDWIDE (PHILS,) INC. 1744 TNT EXPRESS WORLDWIDE (PHILS.) INC. 1765 TRIPLE A TECHNOLOGY SPECIALIST, INC. 1768 TRI-Q RESPONSIBLE SERVICES INC, 1769 TRI-Q RESPONSIBLE SERVICES INC. 1770 TRI-Q RESPONSIBLE SERVICES INC. 1771 TRI-Q RESPONSIBLE SERVICES INC. 1772 TRI-Q RESPONSIBLE SERVICES INC. 1773 TRI-Q RESPONSIBLE SERVICES INC. 1774 TRI-Q RESPONSIBLE SERVICES INC. 1775 TRI-Q RESPONSIBLE SERVICES INC, 1776 TRI-Q RESPONSIBLE SERVICES INC. 1777 TRI-Q RESPONSIBLE SERVICES INC. 1778 TRI-Q RESPONSIBLE SERVICES INC. 1779 TRI-Q RESPONSIBLE SERVICES INC, 1780 TRI-Q RESPONSIBLE SERVICES INC. 1781 TRI-Q RESPONSIBLE SERVICES INC. 1782 TRI-Q RESPONSIBLE SERVICES INC. 1783 TRI-Q RESPONSIBLE SERVICES INC. 1784 TRI-Q RESPONSIBLE SERVICES INC. 1785 TRI-Q RESPONSIBLE SERVICES INC. 1786 TRI-Q RESPONSIBLE SERVICES INC. 1787 TRI·Q RESPONSIBLE SERVICES INC. 1788 TRI-Q RESPONSIBLE SERVICES INC. 1789 TRI-Q RESPONSIBLE SERVICES INC. 1790 TRI-Q RESPONSIBLE SERVICES INC. 1791 TRI-Q RESPONSIBLE SERVICES INC. 1792 TRI-Q RESPONSIBLE SERVICES INC. 1793 TRI-Q RESPONSIBLE SERVICES INC. 1794 TRI-Q RESPONSIBLE SERVICES INC. 179.5 TRI-Q RESPONSIBLE SERVICES INC. 1796 TRI-Q RESPONSIBLE SERVICES INC. 1797 TRI-Q RESPONSIBLE SERVICES INC. 1798 TRI-Q RESPONSIBLE SERVICES INC. 1799 TRI-Q RESPONSIBLE SERVICES INC. 1800 TRI-Q RESPONSIBLE SERVICES INC, 1801 TRI-Q RESPONSIBLE SERVICES INC. 1802 TRI-Q RESPONSIBLE SERVICES INC. 1803 TRI-Q RESPONSIBLE SERVICES INC. 1804 TRI-Q RESPONSIBLE SERVICES INC. 1805 TRI-Q RESPONSIBLE SERVICES INC. 495546 134.09 495546 822.60 495546 2,008.12 115 107,325.00 13282 302.29 13282 509.55 13282 566.89 13282 694.68 13282 744.92 13282 772.77 13282 777.15 13282 824.19 13282 902.26 13282 1,017.70 13282 1,085.48 13282 1,153.94 13282 1,179.90 13282 1,422.83 13282 1,687.69 13282 2,245.82 13282 2,467.02 13282 456.29 13282 557.03 13282 746.92 13282 777.15 13282 812.29 13282 847.96 13282 937.89 13282 1,128.00 13282 1,129.14 13282 1,134.65 13282 1,234.38 13282 1,547.76 13282 1,714.91 13282 1,792.03 13282 2,226. 71 13321 595.78 13321 655.07 13321 684.43 13321 770.93 13321 777.15 13321 809.43

Air Liquide Philippines, Inc. v. C!R

Page 85 of /49 1806 TRI·Q RESPONSIBLE SERVICES INC. 1807 TRI-Q RESPONSIBLE SERVICES INC. 1808 TRI-Q RESPONSIBLE SERVICES INC. 1809 TRI-Q RESPONSIBLE SERVICES INC. 1810 TRI-Q RESPONSIBLE SERVICES INC. 1811 TRI-Q RESPONSIBLE SERVICES INC. 1812 TRI-Q RESPONSIBLE SERVICES INC. 1813 TRI-Q RESPONSIBLE SERVICES INC. 1814 TRI-Q RESPONSIBLE SERVICES INC. 1816 TRI-Q RESPONSIBLE SERVICES INC. 1819 TRI-Q RESPONSIBLE SERVICES INC. 1820 TRI-Q RESPONSIBLE SERVICES INC. 1821 TRI-Q RESPONSIBLE SERVICES INC. 1822 TRI-Q RESPONSIBLE SERVICES INC. 1823 TRI-Q RESPONSIBLE SERVICES INC. 1824 TRI-Q RESPONSIBLE SERVICES INC. 1825 TRI-Q RESPONSIBLE SERVICES INC. 1826 TRI-Q RESPONSIBLE SERVICES INC. 1827 TRI-Q RESPONSIBLE SERVICES INC. 1828 TRJ-Q RESPONSIBLE SERVICES INC. 1829 TRI-Q RESPONSIBLE SERVICES INC. 1830 TRI-Q RESPONSIBLE SERVICES INC. 1831 TRI-Q RESPONSIBLE SERVICES INC. 1832 TRI-Q RESPONSIBLE SERVICES INC. 1833 TRI-Q RESPONSIBLE SERVICES INC. 1835 TRI-Q RESPONSIBLE SERVICES INC. 1837

U-BIX CORPORATION

1838

U-BIX CORPORATION

1839

U-BIX CORPORATION

1841 UP8-DELBROS INT'L EXPRESS L TO. 1842 UPS-DELBROS INT'L EXPRESS L TO. 1843 LJPS-DELBROS INT'L EXPRESS LTD. 1844 VEOLIA WATER SOLUTIONS & TECH. (PHILS.) INC.

1847

VERDADERO TRADING & SERVICE CORP

1848

VERDADERO TRADING & SERVICE CORP

1849 VESPER MANPOWER & CONSULTANCY SERVICES 1850 VESPER MANPOWER & CONSULTANCY SERVICES 1851 VESPER MANPOWER & CONSULTANCY SERVICES 1852 YOLKS INVESTIGATION & PROTECTION SERVICES, INC.

13321 894.44 13321 1,028.55 13321 1,049.18 13321 1,093.64 13321 1,139.95 13321 1,368.46 13321 1,469.13 13321 2,227.23 13321 2,338.44 13321 53.57 13316 605.89 13316 777.15 13316 777.15 13316 831.83 13316 838.53 13316 894.47 13316 l,ll5.49 13316 1,124.05 13316 1,254.98 13316 1,384.27 13316 1,691.62 13316 2,370,76 13316 2,393,94 13316 2,545.21 13317 262.18 13317 66.54 239682 717.86 239682 1,771.88 239682 1,844.20 63389 10.81 63389 10.81 63389 76.48 2493 642.86 5630 408.21 5630 512.14 0079 452.66 0079 711.36 0109 837.92 2119 5,464.29

Air Liquide Philippines, Inc. v. CIR

1853 YOLKS INVESTIGATION & PROTECTION SERVICES, INC.

1854 YOLKS INVESTIGATION & PROTECTION SERVICES, INC.

1855 YOLKS INVESTIGATION & PROTECTION SERVICES, INC.

18$6 YOLKS INVESTIGATION & PROTECTION SERVICES, INC.

1857 YOLKS

JNVESTIGA TION

& PROTECTION SERVICES, INC.

1932 CALOY GONZALES PAINT & AUTO SHOP, INC. 1933 CALOY GONZALES PAINT & AUTO SHOP, INC. 1934 CALOY GONZALES PAINT & AUTO SHOP, INC. 1935 CALOY GONZALES PAINT & AUTO SHOP, INC. 1936 CALOY GONZALES PAINT & AUTO SHOP, INC. 1937 CARRY-ALL INT'L FORWARDERS INC. 1938 CARRY-ALL INT'L FORWARDERS INC. 1939 CARRY-ALL INT'L FORWARDERS INC. 1940 CARRY-ALL INT'L FORWARDERS INC. 1941 CARRY-ALL INT'L FORWARDERS INC. 1942 CARRY-ALL INT'L FORWARDERS INC. 1943 CARRY-ALL INT'L FORWARDERS INC. 1944 CARRY-ALL INT'L FORWARDERS INC. 1945 CARRY-ALL INT'L FORWARDERS INC. 1946 CARRY-ALL INT'L FORWARDERS INC. 1947 CARRY-ALL INT'L FORWARDERS INC. 1948 CARRY-ALL INT'L FORWARDERS INC. 1949 CARRY-ALL INT'L FORWARDERS INC. 1950 CARRY-ALL INT'L FORWARDERS INC. 1951 CARRY-ALL INT'L FORWARDERS INC. 1952 CARRY-ALL INT'L FORWARDERS INC. 1953 CARRY-ALL INT'L FORWARDERS INC. 1954 CARRY-ALL INT'L FORWARDERS INC. 1955 CARRY-ALL INT'L FORWARDERS INC. 1956 CARRY-ALL INT'L FORWARDERS INC. 1957 CARRY-ALL INT'L FORWARDERS INC. 1958 CARRY-ALL INT'L FORWARDERS INC. 1959 CARRY-ALL INT'L FORWARDERS INC. 1960 CARRY-ALL INT'L FORWARDERS INC. 1961 CARRY-ALL INT'L FORWARDERS INC. 1962 CARRY-ALL INT'L FORWARDERS INC. 1963 CARRY-ALL INT'L FORWARDERS INC. 1964 CARRY-ALL INT'L FORWARDERS INC. 1965 CARRY-ALL INT'L FORWARDERS INC. 1966 CARRY-ALL INT'L FORWARDERS INC. 1967 CARRY-ALL INT'L FORWARDERS INC. 1968 CARRY-ALL INT'L FORWARDERS INC. 1969 CARRY-ALL INT'L FORWARDERS INC. 1970 CARRY-ALL INT'L FORWARDERS INC. 1971 CARRY-ALL INT'L FORWARDERS INC. 1972 CARRY-ALL INT'L FORWARDERS INC. 6759 1,271.86 6759 503.57 6759 1,114.29 6768 150.00 6768 653.57 4996 4,017.86 4996 13,918.57 4996 12,321.43 4996 11,196.43 4996 8,089.29 4996 9,471.43 4996 (2,142.86) 4833 16,328.57 4833 12,535.71 4833 16,553.57 4833 13,039.29 4833 11,089.29 4833 26,410.71 4833 2,280,00 4833 1,938.00 5000 3,857.14 5000 (910.71) 5000 1,339.29 5000 1,017.86 5000 8,839.29 5000 (589,29) 5000 589,29 5000 3,053.57 5000 6,482.14 5000 7,660.71 5000 4,071.43 5000 4,125.00 5000 2,357.14 5000 1,200,00 5000 8,742.86 5000 (1,200.00) 5000 1,017.86 4832 4,285.71 4832 4,071.43 4832 15,321.43 4832 1,200.00

Air Liquide Philippines, Inc. v. CIR CTA Case No. 8II4

2167

HEAL THWA Y MEDICAL CLINICS

2168

HEALTHWAY MEDICAL CLINICS

2170 INSTRUMENTATION & CONTROL SPECIALIST, INC.

2171 INT'L HEAVY TRUCKS CENTER, INC. 2172 INT'L HEAVY TRUCKS CENTER, INC. 2173 INT'L HEAVY TRUCKS CENTER, INC. 2174 INT'L HEAVY TRUCKS CENTER, INC. 2175 INT'L HEAVY TRUCKS CENTER, INC. 2176 INT'L HEAVY TRUCKS CENTER, INC. 2177 INT'L HEAVY TRUCKS CENTER, INC. 2178

J-10 INCORPORATED

2184 LAZARD POWER CORP.

2185 LAZARD POWER CORP.

99818 19.29 99818 38.57 99818 38.57 99818 38,57 99818 38.57 99818 38.57 99818 38.57 99818 38.57 99818 57,86 99818 77.14 99818 77.14 99818 77.14 99818 96.43 99818 96.43 99818 135.00 99818 154.29 99818 173.57 99818 192,86 99818 212.14 99818 212.14 99818 231.43 99818 270.00 99818 424.29 0348 107.14 0348 107.14 0294 107.14 2318 1,607.14 17809 28,800,00 0775 6,840.00 0777 1,200,00 961 9,924.11 110240 3.60 110240 6.48 110240 107.52 09774 16,812.00 0786 13,775.36 0786 6,964.29 0786 7,820.89 0786 11,316.96 0676 (348.21) 0676 (6.96) 0677 (128.57) 5424 576.00 0119 10,157.97 0119 13,545.33

Air Liquide Philippines, Inc. v. CIR

2593 AIRFREIGHT 2100,1NC.

2594 AIRFREIGHT 2100, INC. 2595 AIRFREIGHT 2100, INC. 2602

TERESITA MALIC CUSTOMS BROKER

2612 AIRFREIGHT 2100, INC, 2615 AIRFREIGHT 2100, INC. 2618 AIRFREIGHT 2100, INC. 2622 AIRFREIGHT 2100, INC. 2626 AIRFREIGHT 2100, INC. 2629 AIRFREIGHT 2100, INC. 2633 AIRFREIGHT 2100, INC. 2641 APO REFRIGERATION AND AIR

CONDITIONING SUPPLY

2642 APO REFRIGERATION AND AIR

CONDITIONING SUPPL V

2643 APO REFRIGERATION AND AIR

CONDITIONING SUPPL V

2644 ATLAS COPCO (PHILIPPINES) INC. 2653 BURG MANN PHILIPPINES, INC. 2654 BURG MANN PHILIPPINES, INC. 2655 C. B. BARANGA Y ENTERPRISES 2656 CALOV GONZALES PAINT & AUTO SHOP,INC. 2661 CARRY-ALL INT'L FORWARDERS INC. 2663 CARRY-ALL INT'L FORWARDERS INC. 2533 1,285. 71 0089 836.53 10,731,863.17 1187692 34.14 1196441 112.32 1187131 390.60 1187131 594.60 1187131 594.60 1187131 594.60 1187131 474.60 1187692 534.60 1187627 690.60 1187692 594.60 1198170 474.60 1187629 647.40 1196440 587.40 1187692 594.60 1187692 630.60 1196441 55.44 1187132 120.00 AF#A90154 734.91 1198171 346.00 1187630 1,969.00 1187691 1,384.00 1187691 52.00 1187691 131.00 1187691 2,585.00 1196439 208.00 18523 1,954.89 18523 375.00 18523 407.14 93807 I 1,824.20 6146 1,440.00 6146 840.00 19463 3,744.00 6821 187.50 5021 1,140.00 5019 4,017.86

Air Liquide Philippines, Inc. v. C!R

2979

HEALTHYWAY MEDICAL CLINICS

2980

HEAL THYWA Y MEDICAL CLINICS

298I

HEAL THYWA Y MEDICAL CLINICS

2982 IHI TURBO INT'L TRADE,INC. 2997 INT'L HEAVY TRUCKS CENTER, INC. 2998 INT'L HEAVY TRUCKS CENTER, INC. 2999 INT'L HEAVY TRUCKS CENTER, INC. 110793 34.21 110793 35..1i7 110793 43.95 110793 76.I8 110793 162.49 110793 178.15 110793 476.70 110793 5Il.72 114069 3.60 114069 3.60 114069 3.89 114069 3.96 ll4069 3.96 114069 3.96 lt4069 3.96 114069 3.96 114069 4.29 II4069 6.60 114069 8.01 lt4069 8.25 tt4069 10.80 114069 12.96 I14069 15.29 114069 I5.84 114069 16.96 114069 18.94 114069 I9.02 114069 31.78 114069 33.24 Jt4069 33.51 114069 33.83 114069 62.06 114069 91.90 114069 121.39 114069 122.66 114069 181.Sl 114069 220.29 114069 260.34 114069 3.60 114069 3.60 114069 I8.23 1819 7,068.00 0697 13,537.50 0786 14,102.68 0624 19,033.93

Air Liquide Philippines, Inc. v. CIR

3000 INT'L HEA YY TRUCKS CENTER, INC. 3001 INT'L HEAVY TRUCKS CENTER, INC. 3002 INT'L HEAVY TRUCKS CENTER, INC. 3004

JMS ENGINEERING SERVICES

3005 J-PAC LOGISTICS, INC. 3006 J-PAC LOGISTICS, INC. 3007 J-PAC LOGISTICS, INC. 3022 LAZARD POWER CORP, 3023 LAZARD POWER CORP.

3050

MANILA WATER COMPANY

3066 MER CHEMICAL LABORATORY AND SERVICES, INC.

3125

NMGRA LAW OFFICE

3133 OSA Industries Phils., Inc, 3192 PHIL. LONG DISTANCE TEL. CO. 3193 PHIL. LONG DISTANCE TEL. CO. 3194 PHIL. LONG DISTANCE TEL. CO. 3195 PHIL. LONG DISTANCE TEL. CO. 9731 694.35 9839 873.88 14156 963.91 14156 963.92 14156 963,92 14156 963,92 14156 963,92 14156 963.92 14156 963.92 14156 1,927.85 14156 1,927.85 14156 1,927.85 14156 1,927.85 14156 1,927.85 14156 2,891.77 14156 3,855.69 14156 3,855.69 14156 3,855.69 1512 225.00 39683 17,092.04 39683 17,092,04 39683 17,092.04 39683 17,092.04 39683 17,092.04 4945 4,359.60 4945 3,435.60 4945 588.48 4984 1,440.00 4985 1,656.00 4985 1,656.00 4985 2,758.56 4985 2,195.04 2337 600.00 2337 600,00 2337 600.00 2337 600.00 2440 600.00 2440 300,00 2440 1,200,00 2440 3,600,00 2545 20,100.00 PKPOR000202571-615 160.71 PKPOR000202571-615 160.71 PKPOR000202571-615 160,71 PKPOR000202571-615 160.71

Air Liquide Philippines, Inc. v. C/R

Page 100 of/49 3196 PHIL. LONG DISTANCE TEL CO. 3197 PHIL. LONG DISTANCE TEL. CO. 3198 PHIL. LONG DISTANCE TEL. CO. 3199 PHIL. LONG DISTANCE TEL. CO. 3200 PHIL. LONG DISTANCE TEL. CO. 3201 PHIL. LONG DISTANCE TEL. CO. 3202 PHIL. LONG DISTANCE TEL. CO. 3203 PHIL. LONG DISTANCE TEL. CO, 3204 PHIL. LONG DISTANCE TEL. CO, 3205 PHIL. LONG DISTANCE TEL. CO, 3206 PHIL. LONG DISTANCE TEL. CO, 3207 PHIL. LONG DISTANCE TEL. CO, 3208 PHIL. LONG DISTANCE TEL. CO. 3209 PHIL. LONG DISTANCE TEL. CO. 3210 PHIL. LONG DISTANCE TEL. CO. 3211 PHIL. LONG DISTANCE TEL. CO. 3212 PHIL. LONG DISTANCE TEL. CO. 3213 PHIL. LONG DISTANCE TEL. CO. 3214 PHIL. LONG DISTANCE TEL. CO, 3215 PHIL. LONG DISTANCE TEL. CO, 3216 PHIL. LONG DISTANCE TEL. CO, 3217 PHIL. LONG DISTANCE TEL. CO. 3218 PHIL. LONG DISTANCE TEL. CO. 3219 PHIL. LONG DISTANCE TEL. CO, 3220 PI.UL. LONG DISTANCE TEL. CO, 3221 PHIL. LONG DISTANCE TEL. CO. 3222 PHIL. LONG DISTANCE TEL. CO. 3223 PHIL. LONG DISTANCE TEL. CO. 3224 PHIL. LONG DISTANCE TEL. CO, 3225 PHIL. LONG DISTANCE TEL. CO. 3226 PHIL. LONG DISTANCE TEL. CO. 3227 PHIL. LONG DISTANCE TEL. CO. 3228 PHIL. LONG DISTANCE TEL. CO. 3229 PHIL. LONG DISTANCE TEL. CO. 3230 PHIL. LONG DISTANCE TEL. CO. 3231 PHIL. LONG DISTANCE TEL. CO, 3232 PHIL. LONG DISTANCE TEL. CO. 3233 PHIL. LONG DISTANCE TEL. CO, 3234 PHIL. LONG DISTANCE TEL. CO. 3235 PHILIPPINE FORKLIFT CENTER, INC. 3237 PHIL INT'L INSURANCE BROKERS INC. 3238 PHIL INT'L INSURANCE BROKERS INC. 3239 PHIL INT'L INSURANCE BROKERS INC. 3240 PHIL INT'L INSURANCE BROKERS INC. 3241 PHIL INT'L INSURANCE BROKERS INC. PKPOR000202~71-615 156.54 PKPOR000202571·615 160.91 PKPOR000202571-615 869.00 PKPOR000202571-615 151.09 PKPOR000202571-615 153,27 PKPOR000202571-615 151.09 PKPOR000202571-615 153,27 PKPOR000202571-615 164.17 PKPOR000202571-615 178,09 PKPOR000202571-615 349.65 PKPOR000202571-615 204.05 PKPOR000202571-615 605.86 PKPOR000202571-615 159.35 PKPOR000202571-615 896.19 PKPOR000202571-615 195.69 PKPOR000202571-615 168,02 PKPOR000202571-615 165.26 PKPOR000202571-615 325.71 PKPOR000202571-615 219.27 PKPOR000202571-615 170,59 PKPOR000202571-615 182.57 PKPOR000202571-615 151.09 PKPOR000202571-615 151.09 PKPOR000202571-615 434.88 PKPOR000202571-615 1,127.58 PKPOR000202571-615 1,146.48 PKPOR000202571-615 3,216.24 PKPOR000202571-615 151.09 PKPOR000202571-615 151.09 PKPOR000202571-615 161.45 PKPOR000202571-615 3,000,00 PKPOR000202571-615 960.00 PKPOR000202571-615 157.09 PKPOR000202571-615 960,00 PKPOR000202571-615 157,09 PKPOR000202571-615 275.87 PKPOR000202571-615 178,09 PKPOR000202571-615 157.09 PKPOR000202571-615 28.78 29006 266,79 33746 91.26 33746 77.28 33746 1,544.40 33782 79,817.91 33782 60,362.94

Air Liquide Philippines, Inc. v. CJR

Page 101 of/49 3263 PILSTAT ENTERPRISES CORP. 3266

PROSERV COMMUNICATIONS SYS

3267 R.C. AVILES ENG'G & MOTOR WORKS 3268 R.C. AVILES ENG'G & MOTOR WORKS 3269 R.C. AVILES ENG'G & MOTOR WORKS 3270 R.C. AVILES ENG'G & MOTOR WORKS 3271 R.C. AVILES ENG'G & MOTOR WORKS 3272 R.C. AVILES ENG'G & MOTOR WORKS 3273 R.C. AVILES ENG'G & MOTOR WORKS 3274 R.C. AVILES ENG'G & MOTOR WORKS 3275 RA YMAC, INC.

3276 RA YMAC, INC.

3277 RA YMAC, INC.

3351 SKF PHILIPPINES INC.

3352 SKF PHILIPPINES INC.

3353 SKF PHILIPPINES INC.

3354 SMART BROADBAND INC.

3355 SMART COMMUNICATION, INC. 3356 SMART COMMUNICATION, INC. 3357 SMART COMMUNICATION, INC. 3358 SMART COMMUNICATION, INC, 3359 SMART COMMUNICATION, INC, 3360 SMART COMMUNICATION, INC. 3361 SMART COMMUNICATION, INC. 3362 SMART COMMUNICATION, INC, 3363 SMART COMMUNICATION, INC, 3364 SMART COMMUNICATION, INC. 3365 SMART COMMUNICATION, INC. 3366 SMART COMMUNICATION, INC. 3367 SMART COMMUNICATION, INC, 3368 SMART COMMUNICATION, INC. 3369 SMART COMMUNICATION, INC. 3370 SMART COMMUNICATION, INC. .580 28,748.30 8727 102.86 3139 8,280.00 3139 5,914.29 3139 3,647.14 3153 1,348.20 3170 3,218.46 3160 5,141.89 3160 10,553.52 3160 375.00 2781 23,103.00 2984 32,142.86 2984 4,851.00 907 368.95 907 392.14 907 1,120.71 952 30,917.54 954 20,611.69 912 719.68 912 548.57 912 834.16 955 2,925.81 955 2,371.13 955 128.57 955 366.21 52510 3,960.00 52517 3,234.00 .52517 3,960.00 0012 1,111.50 786805 361.54 786805 192.86 786805 187.86 786805 260.87 786805 128.55 786805 124.21 786805 133.74 786805 351.57 786805 375.00 786805 452.95 786805 387.79 786805 366.54 786805 85.71 786805 562.30 786805 589.60 786805 139.14

Air Liquide Philippines, Inc. v. CIR

3375 SUPERIOR GAS & EQUIP. CO., INC. 3376 SUPERIOR GAS & EQUIP. CO., INC. 3379

TERESA & SONS INCORPORATED

3380 TNT EXPRESS WORLDWIDE (PHILS.) INC. 3381 TNT EXPRESS WORLDWIDE (PHILS.) INC. 3382 TNT EXPRESS WORLDWIDE (PHILS.) INC. 3383 TNT EXPRESS WORLDWIDE (PHILS.) INC. 3384 TNT EXPRESS WORLDWIDE (PHILS.) INC. 3385 TNT EXPRESS WORLDWIDE (PHILS.) INC. 3386 TNT EXPRESS WORLDWIDE (PHILS.) INC. 3387 TNT EXPRESS WORLDWIDE (PHILS.) INC. 3388 TNT EXPRESS WORLDWIDE (PHILS.) INC. 3389 TNT EXPRESS WORLDWIDE (PHILS.) INC. 3407 TRIPLE A TECHNOLOGY SPECIALIST, INC. 3408 TRIPLE A TECHNOLOGY SPECIALIST, INC. 3410 TRI-Q RESPONSIBLE SERVICES INC. 3411 TRI-Q RESPONSIBLE SERVICES INC. 3412 TRI-Q RESPONSIBLE SERVICES INC. 3413 TRI-Q RESPONSIBLE SERVICES INC. 3414 TRI-Q RESPONSIBLE SERVICES INC. 3415 TRI-Q RESPONSIBLE SERVICES INC. 3416 TRI-Q RESPONSIBLE SERVICES INC. 3417 TRI-Q RESPONSIBLE SERVICES INC. 3418 TRI-Q RESPONSIBLE SERVICES INC. 3419 TRI-Q RESPONSIBLE SERVICES INC. 3420 TRI-Q RESPONSIBLE SERVICES INC. 3421 TRI-Q RESPONSIBLE SERVICES INC. 3422 TRI-Q RESPONSIBLE SERVICES INC. 3423 TRI-Q RESPONSIBLE SERVICES INC. 3424 TRI-Q RESPONSIBLE SERVICES INC. 3425 TRI-Q RESPONSIBLE SERVICES INC. 3426 TRI-Q RESPONSIBLE SERVICES INC. 3427 TRI-Q RESPONSIBLE SERVICES INC. 3428 TRI-Q RESPONSIBLE SERVICES INC. 42926 1,076.40 42926 589.29 11147 519.65 495888 791.63 495888 1,351.11 495980 104.40 495980 263.47 495980 676.66 496085 53.89 496085 53.89 496085 182.98 496085 150.88 496085 1,615.44 119 81,900,89 119 48,600.00 13452 468,08 13452 570.36 13452 777.15 13452 820.63 13452 960.66 13452 972.32 13452 994.57 13452 1,143.69 13452 1,214.46 13452 1,585. 75 13452 1,729.97 13452 2,305,85 13452 2,701.05 13510 716.69 13510 878.78 13510 917.25 13510 956.07 13510 1,050.06 13510 1,128.00

Air Liquide Philippines, Inc. v. CIR

Page 103 ofl49 3429 TRI-Q RESPONSIBLE SERVICES INC. 3430 TRI-Q RESPONSIBLE SERVICES INC. 3431 TRI-Q RESPONSIBLE SERVICES INC. 3432 TRI-Q RESPONSIBLE SERVICES INC. 3433 TRI-Q RESPONSIBLE SERVICES INC. 3434 TRI-Q RESPONSIBLE SERVICES INC. 3435 TRI-Q RESPONSIBLE SERVICES INC. 3437

TSTC CORPORATION

3438

U-BIX CORPORATION

3439

U-BIX CORPORATION

3440

U-BIX CORPORATION

3444 UPS-OELBROS INT'L EXPRESS L TO. 3445 UPS-OELBROS INT'L EXPRESS L TO. 3446 UPS-OELBROS INT'L EXPRESS L TO. 3447 UPS-OELBROS INT'L EXPRESS L TO. 3448 UPS-OELBROS INT'L EXPRESS L TO. 3457 V.E.C. V GENERAL SERVICES 3458 V.E.C.V GENERAL SERVICES 3459 V.E.C.V GENERAL SERVICES 3461 VEOLIA WATER SOLUTIONS & TECH (PHILS.),INC.

3462 VEOLIA WATER SOLUTIONS & TECH (PHILS.),INC.

3463 VEOLIA WATER SOLUTIONS & TECH (PHILS.),INC.

3464 VESPER MANPOWER & CONSULTANCY SERVICES 3465 VESPER MANPOWER & CONSULTANCY SERVICES 3467 YOLKS INVESTIGATION & PROTECTION SERVICES, INC.

3468 VOLKS INVESTIGATION & PROTECTION SERVICES, INC.

3469 YOLKS INVESTIGATION & PROTECTION SERVICES, INC.

3470 YOLKS INVESTIGATION & PROTECTION SERVICES, INC.

AUGUST 3477

2171 FLORAL CREATIONS

3486 AIRFREIGHT 2100, INC. 3487 AIRFREIGHT 2100, INC. 3488 AIRFREIGHT 2100, INC. 3489 AIRFREIGHT 2100, INC. 3490 AIRFREIGHT 2100, INC. 3491 AIRFREIGHT 2100, INC. 3492 AIRFREIGHT 2100, INC. 13510 1,167.51 13510 1,216.76 13510 1,222.56 13510 1,720.46 13510 1,785.82 13510 1,814.36 13510 2,308.09 0610 1,980.00 250682 717.86 250682 1,862.46 250682 2,253.66 68879 79.75 68879 79.75 68879 127.34 68879 164.52 72159 167.84 0259 128.57 0279 128.57 0278 128.57 2854 1,285.71 2854 642.86 2826 1,285.71 0087 802.78 0087 646.69 2140 5,357.14 2140 12,053.57 2140 5,357.14 2140 12,053.57 1828 482.15 1203816 20.40 1207011 8.10 1198982 474.60 1198982 474.60 1198982 1,110.60 1198982 630.60 1198980 54.00

Air Liquide Philippines, Inc. v. CIR

3493 AIRFREIGHT 2100,1NC.

3494 AIRFREIGHT 2100, INC. 3495 AIRFREIGHT 2100,INC.

3651 CARRY·ALL INT'L FORWARDERS INC. 3652 CARRY-ALL INT'L FORWARDERS INC. 3653 CARRY-ALL INT'L FORWARDERS INC. 3654 CARRY-ALL INT'L FORWARDERS INC. 3655 CARRY-ALL INT'L FORWARDERS INC. 3656 CARRY-ALL INT'L FORWARDERS INC. 3657 CARRY-ALL INT'L FORWARDERS INC. 3658 CARRY-ALL INT'L FORWARDERS INC. 3659 CARRY-ALL INT'L FORWARDERS INC. 3660 CARRY-ALL INT'L FORWARDERS INC. 3661 CARRY-ALL INT'L FORWARDERS INC. 3662 CARRY-ALL INT'L FORWARDERS INC. 3663 CARRY-ALL INT'L FORWARDERS INC. 3664 CARRY-ALL INT'L FORWARDERS INC. 3665 CARRY-ALL INT'L FORWARDERS INC. 3666 CARRY-ALL INT'L FORWARDERS INC. 3667 CARRY·ALL INT'L FORWARDERS INC. 3668 CARRY-ALL INT'L FORWARDERS INC. 3669 CARRY-ALL INT'L FORWARDERS INC. 3670 CARRY-ALL INT'L FORWARDERS INC. 3671 CARRY-ALL INT'L FORWARDERS INC. 3672 CARRY-ALL INT'L FORWARDERS INC. 3673 CARRY-ALL INT'L FORWARDERS INC. 3674 CARRY-ALL INT'L FORWARDERS INC. 3675 CARRY-ALL INT'L FORWARDERS INC. 3676 CARRY-ALL INT'L FORWARDERS INC. 3677 CARRY-ALL INT'L FORWARDERS INC. 3678 CARRY-ALL INT'L FORWARDERS INC. 3679 CARRY-ALL INT'L FORWARDERS INC. 3680 CARRY-ALL INT'L FORWARDERS INC. 3681 CARRY-ALL INT'L FORWARDERS INC. 3682 CARRY-ALL INT'L FORWARDERS INC. 3683 CARRY-ALL INT'L FORWARDERS INC. 3684 CARRY-ALL INT'L FORWARDERS INC. 3685 CARRY-ALL INT'L FORWARDERS INC. 3686 CARRY-ALL INT'L FORWARDERS INC. 3687 CARRY-ALL INT'L FORWARDERS INC. 3688 CARRY·ALL INT'L FORWARDERS INC. 3689 CARRY-ALL INT'L FORWARDERS INC. 3690 CARRY-ALL INT'L FORWARDERS INC. 3691 CARRY-ALL INT'L FORWARDERS INC. 3692 CARRY-ALL INT'L FORWARDERS INC. 3693 CARRY-ALL INT'L FORWARDERS INC. 3694 CARRY-ALL INT'L FORWARDERS INC. 3695 CARRY-ALL INT'L FORWARDERS INC. 5025 5025 5025 5025 5025 5025 5025 5025 5025 5025 5025 4838 4838 4838 4838 4838 4838 4838 4838 4838 4838 4838 4838 4838 4838 4838 4838 4838 4838 5104 5104 5104 5104 5104 4837 4837 4837 4837 4837 4837 4837 4837 4837 4837 4837 589.29 8,401.53 10,477.04 (1,017.86) 1,017.86 6,444.26 (589.29) 589.29 13,495.10 (2,400.00) 2,035.71 ll,839.29 4,071.43 10,446.43 24.87 11,142.86 99.49 1,200.00 10,446.43 880.49 11,142.86 577.04 1,500.00 12,214.29 33,428.57 857.14 4,875.00 8,357.14 2,394.00 120.00 1,392.86 120.00 696.43 1,392,86 4,821.43 260.97 1,017.86 4,178.57 9,428.57 (2,785.71) 2,785.71 441.96 3,053.57 5,571.43 7,071.43

Air Liquide Philippines, Inc. v. C!R

473,86 PKPOR000212090-113 1,091.45 PKPOR000212090-II3 959.88 PKPOR000212090-113 3,022.45 PKPOR000212090-113 151.09 PKPOR000212090-113 199.09 PKPOR000212090-113 165,40 PKPOR000212090-113 3,000.00 PKPOR000212090-113 167,73 PKPOR000212090-113 294.20 PKPOR0002I2090-113 157.09 29045 721.07 33864 88.61 33864 152.04 33864 85.37 33864 1,566.46 33864 100.59 33864 162.80 33863 60.00 34060 4,214.14 34060 143.84 34060 95.91 3178 3,488,57 3178 2,922.86 3177 9,157.65 3183 1,249.20 3183 4,611.86 3183 3,156,72 3183 803.57 3188 2,828.!'i7 3188 4,804.80 3188 482.14 3188 696.43

Air Liquide Philippines, Inc. v. C!R

Air Liquide Philippines, Inc. v. C!R

4482 CARRY-ALL INT'L FORWARDERS INC. 4483 CARRY-ALL INT'L FORWARDERS INC. 4484 CARRY-ALL INT'L FORWARDERS INC. 4485 CARRY-ALL INT'L FORWARDERS INC. 4486 CARRY-ALL INT'L FORWARDERS INC. 4487 CARRY-ALL INT'L FORWARDERS INC. 4488 CARRY-ALL INT'L FORWARDERS INC. 4489 CARRY-ALL INT'L FORWARDERS INC. 4490 CARRY-ALL INT'L FORWARDERS INC. 4491 CARRY-ALL INT'L FORWARDERS INC. 4492 CARRY-ALL INT'L FORWARDERS INC. 4493 CARRY-ALL INT'L FORWARDERS INC. 4494 CARRY-ALL INT'L FORWARDERS INC. 4495 CARRY-ALL INT'L FORWARDERS INC. 4496 CARRY-ALL INT'L FORWARDERS INC. 4497 CARRY-ALL INT'L FORWARDERS INC. 4498 CARRY-ALL INT'L FORWARDERS INC. 4499 CARRY-ALL INT'L FORWARDERS INC. 4500 CARRY-ALL INT'L FORWARDERS INC. 4501 CARRY-ALL INT'L FORWARDERS INC. 4502 CARRY-ALL INT'L FORWARDERS INC. 4503 CARRY-ALL INT'L FORWARDERS INC. 4504 CARRY-ALL INT'L FORWARDERS INC. 4505 CARRY-ALL INT'L FORWARDERS INC. 4506 CARRY-ALL INT'L FORWARDERS INC. 4507 CARRY-ALL INT'L FORWARDERS INC. 4508 CARRY-ALL INT'L FORWARDERS INC. 4509 CARRY-ALL INT'L FORWARDERS INC. 4510 CARRY-ALL INT'L FORWARDERS INC. 4511 CARRY-ALL INT'L FORWARDERS INC. 4512 CARRY-ALL INT'L FORWARDERS INC. 4513 CARRY-ALL INT'L FORWARDERS INC. 4514 CARRY-ALL INT'L FORWARDERS INC. 4515 CARRY-ALL INT'L FORWARDERS INC. 4516 CARRY-ALL INT'L FORWARDERS INC. 4517 CARRY-ALL INT'L FORWARDERS INC. 4518 CARRY-ALL INT'L FORWARDERS INC. 4519 CARRY-ALL INT'L FORWARDERS INC. 4520 CARRY-ALL INT'L FORWARDERS INC. 4521 CARRY-ALL INT'L FORWARDERS INC. 4522 CARRY-ALL INT'L FORWARDERS INC. 4554 CLAVERIA CONSTRUCTION CO. 4555 CLAVERIA CONSTRUCTION CO. 4556 CLAVERIA CONSTRUCTION CO. 4557 CLAVERIA CONSTRUCTION CO. 4836 4,017.86 4836 4,125.00 4836 370.41 4836 1,049.14 4836 I,392.86 4836 1,392.86 4836 4,132.80 4836 198.17 4836 1,200.00 4836 1,413.60 5129 282.02 5129 54,720.00 5129 1,017.86 5129 7,068.00 5129 34,560.00 5129 1,632.00 5129 18,240.00 5139 1,934.40 5139 21,120.00 5139 197.83 5139 1,254.00 5139 12,480.00 5139 1,549.71 5139 4,071.43 5139 11,424.00 5139 9,792.00 5139 13,056.00 5139 2,069.14 5139 12,960.00 5139 4,178.57 5139 5,654.40 5139 1,653.12 5139 26,880.00 5139 1,653.12 5139 4,178.57 5139 12,960.00 5139 (42.37) 5139 6,480,00 5139 7,344.00 4839 4,608.00 4839 15,120.00 0278 2,598.21 0292 59,285.70 0281 4,928.57 0302 3,908.57

Air Liquide Philippines, Inc. v. CIR

4558 CLAVERIA CONSTRUCTION CO. 4559 CLAVERIA CONSTRUCTION CO. 4560 CLAVERIA CONSTRUCTION CO. 4561 CLAVERIA CONSTRUCTION CO. 4572 CORROSION TECHNICAL SERVICES, INC. 4573

CRD SECURITY SERVICES

4574

CRD SECURITY SERVICES

4575 CYCORE CONTRACTORS, INC. 4576 CYCORE CONTRACTORS, INC. 4577 DHL EXPRESS (PHILS) CORP. 4578 DHL EXPRESS (PHILS) CORP. 4579 DHL EXPRESS (PHILS) CORP. 4580 DHL EXPRESS (PHILS) CORP. 4581 DHL EXPRESS (PHILS) CORP. 4.582 DHL EXPRESS (PHILS) CORP. 4583 DHL EXPRESS (PHILS) CORP. 4584 DHL EXPRESS (PHILS) CORP. 4585 DHL EXPRESS (PHILS) CORP. 4586 DHL EXPRESS (PHILS) CORP. 4587 DHL EXPRESS (PHILS) CORP. 4588 DHL EXPRESS (PHILS) CORP. 4589 DHL EXPRESS (PHILS) CORP. 4590 DHL EXPRESS (PHILS) CORP. 4591 DHL EXPRESS (PHILS) CORP. 4592 DHL EXPRESS (PHILS) CORP. 4593 DHL EXPRESS (PHILS) CORP. 4594 DHL EXPRESS (PHILS) CORP. 4595 DHL EXPRESS (PHILS) CORP. 4596 DHL EXPRESS (PHILS) CORP. 4597 DHL EXPRESS (PHILS) CORP. 4598 DHL EXPRESS (PHILS) CORP. 4599 DHL EXPRESS (PHILS) CORP. 4600 DHL EXPRESS (PHILS) CORP. 4601 DHL EXPRESS (PHILS) CORP. 4602 DHL EXPRESS (PHILS) CORP. 4603 DHL EXPRESS (PHILS) CORP. 4604 DHL EXPRESS (PHILS) CORP. 4605 DHL EXPRESS (PHILS) CORP. 4606 DHL EXPRESS (PHILS) CORP. 4607 DHL EXPRESS (PHILS) CORP. 4608 DHL EXPRESS (PHILS) CORP. 4609 DHL EXPRESS (PHILS) CORP. 4610 DHL EXPRESS (PHILS) CORP. 4611 DIAMOND IGB, INC.

4612 DIAMOND 1GB, INC.

0302 41,142.86 0302 2,598.21 0282 2,015.36 0281 21,857.14 1099 1,440.00 1302/2304 457.50 1301/2303 457.50 504 3,010.71 504 4,114.29 1181314 4.80 1181314 30.00 1181314 9,753.00 1181314 326.05 1181314 2,271.09 1176215 4.80 1176215 30.00 1176215 3,929.00 1174939 4.80 1174939 853.00 1174939 4.80 1174939 50.59 1174939 15,025.00 1174939 4.80

I 174939

30.00 1174939 5,790.00 1174939 4,80 1174939 33,95 1174939 9,213.00 1176214 4.80 1176214 48.39 1176214 14,369.00 1176214 4.80 1176214 34.65 1176214 13,439.00 1176214 4.80 1176214 37.66 ll76214 14,316.00 1176214 400.51 1176214 705.72 1176214 6,718.93 1176214 5,251.94 1176214 648.59 1176214 1,091.58 49348 164.28 49348 642.86 Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8II4 Page !20 of !49 4620 F. F. CRUZ & COMPANY 4636

F-OCW ENTERPRISES

4767 INT'L HEAVY TRUCKS CENTER, INC. 4768 INT'L HEAVY TRUCKS CENTER, INC. 4769 INT'L HEAVY TRUCKS CENTER, INC. 4770 INT'L HEAVY TRUCKS CENTER, INC. 4771 INT'L HEAVY TRUCKS CENTER, INC. 4772 INT'L HEAVY TRUCKS CENTER, INC. 4773 INT'L HEAVY TRUCKS CENTER, INC. 4774 INT'L HEAVY TRUCKS CENTER, INC. 4775 INT'L HEAVY TRUCKS CENTER, INC. 4776 INT'L HEAVY TRUCKS CENTER, INC. 4777 INT'L HEAVY TRUCKS CENTER, INC. 4778 INT'L HEAVY TRUCKS CENTER, INC. 4779 INT'L HEAVY TRUCKS CENTER, INC. 4780 INT'L HEAVY TRUCKS CENTER, INC. 4781 INT'L HEAVY TRUCKS CENTER, INC. 4782 INT'L HEAVY TRUCKS CENTER, INC. 4783 INT'L HEAVY TRUCKS CENTER, INC. 4784 INT'L HEAVY TRUCKS CENTER, INC. 4785 INT'L HEAVY TRUCKS CENTER, INC. 4786 INT'L HEAVY TRUCKS CENTER, INC. 4787 INT'L HEAVY TRUCKS CENTER, INC. 4788 INT'L HEAVY TRUCKS CENTER, INC. 4789 INT'L HEAVY TRUCKS CENTER, INC. 4790 INT'L HEAVY TRUCKS CENTER, INC. 479I INT'L HEAVY TRUCKS CENTER, INC. 4792 INT'L HEAVY TRUCKS CENTER, INC. 4794 J-PAC LOGISTICS, INC, 4795 J-PAC LOGISTICS, INC, 4796 J-PAC LOGISTICS, INC. 4797 J-PAC LOGISTICS, INC. 4798 J-PAC LOGISTICS, INC. 4799 J-PAC LOGISTICS, INC. 4800 J-PAC LOGISTICS, INC. 4801 J-PAC LOGISTICS, INC. 4802 J-PAC LOGISTICS, INC. 4803 J-PAC LOGISTICS, INC, 4804 J-PAC LOGISTICS, INC. 4805 J-PAC LOGISTICS, INC, 4806 J-PAC LOGISTICS, INC, 4813 LAZARD POWER CORP.

4861 MDL UNLIMITED INC.

4862 MER CHEMICAL LABORATORY SERVICES, INC.

4863 MER CHEMICAL LABORATORY SERVICES, INC.

5110

TERESA & SONS INCORPORATED

3193 1,607.14 3193 1,446.43 3186 8,674,89 3206 910.71 3203 1,821.43 3205 2,361.60 3215 1,855.20 3215 578,57 3214 1,767,72 135638 289,29 135638 420.54 135638 420.54 963 51,529.23 962 7,314.~4 962 4,389,00 964 85,71 933 2,210.04 933 5,302.80 961 1,636.20 969 14,464.29 968 1,396.80 937 180.00 937 2,186.66 939 166.29 10234 10,500.00 433374 3,182.14 SBEOR000023343 370.33 SBEOR000023343 213.03 SBEOR000023343 212.14 SBEOR000023343 188.52 SBEOR000023343 143.68 SBEOR000023343 159.95 SBEOR000023343 140.67 SBEOR000023343 263.53 SBEOR000023343 432.01 SBEOR000023343 506.59 SBEOR000023343 491.96 SBEOR000023343 640.32 SBEOR000023343 142.81 SBEOR000023343 174.26 SBEOR000023343 223.80 SBEOR000023343 92.84 11386 48.21 11386 96.43 11386 96.43

Air Liquide Philippines, Inc. v. CIR

5113 TNT EXPRESS WORLDWIDE (PHILS.) INC. 5114 TNT EXPRESS WORLDWIDE (PHILS.) INC. ~HIS TNT EXPRESS WORLDWIDE (PHILS.) INC. 5116 TNT EXPRESS WORLDWIDE (PHILS.) INC. 5117 TNT EXPRESS WORLDWIDE (PHILS.) INC. 5118 TNT EXPRESS WORLDWIDE (PHILS.) INC. 5119 TNT EXPRESS WORLDWIDE (PHILS.) INC. 5120 TNT EXPRESS WORLDWIDE (PHILS.) INC. 5121 TNT EXPRESS WORLDWIDE (PHILS.) INC. 5122 TNT EXPRESS WORLDWIDE (PHILS.) INC. 5123 TNT EXPRESS WORLDWIDE (PHILS.) INC. 5124 TNT EXPRESS WORLDWIDE (PHILS.) INC. 5125 TNT EXPRESS WORLDWIDE (PHILS.) INC. 5130 TOYOTA MAKATI INC.

5131 TOYOTA MAKATI INC.

5132

TOYOTA PASONG TAMO

5231 UPS-DELBROS INT'L EXPRESS LTD. 5232 UPS-DELBROS INT'L EXPRESS LTD. 5250 V.E.C.V GENERAL SERVICES 5251 V.E.C.V GENERAL SERVICES 5252 VEOUA WATER SOLUTIONS & TECH. (PHILS.), INC.

5253 VEOUA WATER SOLUTIONS & TECH. (PHILS.), INC.

5255 VEOLIA WATER SOLUTIONS & TECH. (PHILS.), INC.

5256 VESPER MANPOWER & CONSULTANCY SERVICES 5257 VESPER MANPOWER & CONSULTANCY SERVICES 5258 VESPER MANPOWER & CONSULTANCY SERVICES 5260 YOLKS INVESTIGATION & PROTECTION SERVICES, INC.

13662 53,57 13662 66.54 13662 224.68 13662 9,311.14 13748 60.05 13748 564.65 13748 572.51 13748 824.93 13748 938.42 13748 972.60 13748 1,017.21 13748 1,053.94 13748 1,085.07 13748 1,158.92 13748 1,240.39 13748 1,441.31 13748 1,586.04 13748 1,814.01 13748 3,218.05 13748 53.57 0514 1,017.60 0514 1,521.60 258026 717.86 254898 717.86 254898 2,050.27 254898 2,246.92 254898 1,993.66 254898 2,141.89 73622 126.67 73622 263.28 0289 128.57 0295 128.57 3026 1,285.71 3026 321.43 3117 964.29 0102 646.69 0102 679.04 0102 711.36 2278 5,357.14

Air Liquide Philippines, Inc. v. CJR CTA Case No. 8JJ4

5261 YOLKS INVESTIGATION SERVICES, INC.

5262 YOLKS INVESTIGATION SERVICES, INC.

5263 YOLKS INVESTIGATION SERVICES, INC.

5264 YOLKS INVESTIGATION SERVICES, INC.

5265 YOLKS INVESTIGATION SERVICES, INC.

5266 YOLKS INVESTIGATION SERVICES, INC.

5353 CARRY-ALL INT'L FORWARDERS INC. 5354 CARRY-ALL INT'L FORWARDERS INC. 5355 CARRY-ALL INT'L FORWARDERS INC. 5356 CARRY-ALL INT'L FORWARDERS INC. 5357 CARRY-ALL INT'L FORWARDERS INC. 5358 CARRY-ALL INT'L FORWARDERS INC. 5359 CARRY-ALL INT'L FORWARDERS INC. 5360 CARRY-ALL INT'L FORWARDERS INC. 5361 CARRY-ALL JNT'L FORWARDERS INC. 5362 CARRY-ALL INT'L FORWARDERS INC. 5363 CARRY-ALL INT'L FORWARDERS INC. 5364 CARRY-ALL INT'L FORWARDERS INC. 5365 CARRY-ALL INT'L FORWARDERS INC. 5366 CARRY-ALL INT'L FORWARDERS INC. 5367 CARRY-ALL INT'L FORWARDERS INC. 5368 CARRY-ALL INT'L FORWARDERS INC. 5369 CARRY-ALL INT'L FORWARDERS INC. 5370 CARRY-ALL INT'L FORWARDERS INC. 5371 CARRY-ALL INT'L FORWARDERS INC. 5372 CARRY-ALL INT'L FORWARDERS INC. 5373 CARRY-ALL INT'L FORWARDERS INC. 5438 CARRY-ALL INT'L FORWARDERS INC. 5439 CARRY-ALL INT'L FORWARDERS INC. 5440 CARRY-ALL INT'L FORWARDERS INC. 5441 CARRY-ALL INT'L FORWARDERS INC. 5442 CARRY-ALL INT'L FORWARDERS INC. 1027 960.00 1027 84.00 1027 960.00 1027 1,320.00 1027 120.00 1027 779.40 1027 960.00 1027 120.00 1027 699.30 1027 960.00 1032 84.00 1032 840.00 1032 960.00 1032 120.00 1032 731.94 1032 960.00 1032 60.00 1032 796.76 1032 960.00 5107 19,360.81 5107 22,681.93 5107 24,788.06 5107 22,408.62 5107 24,382.65 5107 22,840.58 5107 27,512.31 5110 3,072.00 5110 21,120.00 5110 1,026,00 5110 1,482,00 5110 4,080.00 5110 2,688.00 5110 227.31 5110 13,056.00 5110 1,824.00 SilO 1,368.00 5180 728.57 5180 13,872.00 5180 1,218.86 5180 14,040.00 4838 (2,035.71) 4838 1,200.00 4838 (111.43) 4838 (880.49) 4838 (696.43)

Air Liquide Philippines, Inc. v. CIR CTA Case No. 81J4

5443 CARRY wALL INT'L FORWARDERS INC. 5444 CARRY wALL INT'L FORWARDERS INC. 5445 CARRY wALL INT'L FORWARDERS INC. 5446 CARRY wALL INT'L FORWARDERS INC. 5447 CARRY wALL INT'L FORWARDERS INC. 5448 CARRY wALL INT'L FORWARDERS INC. 5449 CARRY wALL INT'L FORWARDERS INC. 5450 CARRY wALL INT'L FORWARDERS INC. 5451 CARR\' wALL INT'L FORWARDERS INC. 5452 CARRY-ALL INT'L FORWARDERS INC. 5453 CARRY-ALL INT'L FORWARDERS INC. 5454 CARRY wALL INT'L FORWARDERS INC. 5455 CARRY WALL INT'L FORWARDERS INC. 5456 CARRY-ALL INT'L FORWARDERS INC. 5463 CLAVERIA CONSTRUCTION CO. 5464 CLAVE RIA CONSTRUCTION CO. 5465 CLAVERIA CONSTRUCTION CO. 5466 CLAVERIA CONSTRUCTION CO. 5467 CLAVERIA CONSTRUCTION CO. 5474 CROWN WORLDWIDE MOVERS, INC. 5475 DHL EXPRESS (PHILS) CORP. 5476 DHL EXPRESS (PHILS) CORP. 5477 DHL EXPRESS (PHILS) CORP. 5478 DHL EXPRESS (PHILS) CORP. 5479 DHL EXPRESS (PHILS) CORP. 5480 DHL EXPRESS (PHILS) CORP. 5481 DHL EXPRESS (PHILS) CORP. 5482 DHL EXPRESS (PHILS) CORP. 5483 DHL EXPRESS (PHILS) CORP. 5484 DHL EXPRESS (PHILS) CORP. 5485 DIAMOND 1GB, INC.

115889 378.00 115889 378.00 115889 378.00 115889 378.00 115889 410.00 115889 410.00 115889 461.00 115889 546.00 115889 546.00 115889 630.00 115889 630.00 115889 671.00 115889 714.00 115889 714.00 115889 756.00 115889 1,470.00 115889 1,680.00 115889 1,7ll.OO 115889 1,806.00 115889 1,848.00 ll.5889 1,848.00 115889 1,310.00 ll5889 1,981.00 0650 3,561.50 0650 3,053.57 0650 3,358.93 0807 3,561.50 0614 (466.61) 0615 (64.19) 3564 9,011.57 4349 1,414.14 4349 660.00 4349 660.00 4349 660.00 4141 461.89 4141 1,743.71 003460 1,101.96 003460 1,109.11 0000081879 4,916.01 0000081879 55,818.10 0000081879 103,446.37

A YAOJOI467Z8038

39,634.14

Air Liquide Philippines, Inc. v. CIR

~91 MER CHEMICAL LABORATORY SERVICES, INC.

6191

U-BIX CORPORATION

6194 U-OCEAN, INC.

6196 V.E.C.V GENERAL SERVICES 6197 V.E.C.V GENERAL SERVICES 6198

VEOLIA WATER SOLUTIONS & TECH (PHILS)

INC.

6199 VESPER MMANPOWER & CONSULTANCY SERVICES 6200 YOLKS INVESTIGATION & PROTECTION SERVICES, INC.

6201 YOLKS INVESTIGATION & PROTECTION SERVICES, INC.

6202 YOLKS INVESTIGATION & PROTECTION SERVICES, INC.

6203 VOLKS INVESTIGATION & PROTECTION SERVICES, INC.

6204 YOLKS INVESTIGATION & PROTECTION SERVICES, INC.

6205 VOLKS INVESTIGATION & PROTECTION SERVICES, INC.

6206 WORLD SAFETY ORGANIZATION, INC 6207 YOKOGAWA PHILS., INC. NOVEMBER 6213 AIRFREIGHT 2100, INC. 6214 AIRFREIGHT 2100, INC. 6215 AIRFREIGHT 2100,1NC.

6216 AIRFREIGHT 2100, INC. 6217 AIRFREIGHT 2100, INC. 6218 AIRFREIGHT 2100, INC. 6219 AIRFREIGHT 2100, INC. 6220 AIRFREIGHT 2100, INC. 13804 1,047.39 13804 1,119.82 13804 1,128,00 13804 1,377.83 13804 1,563.85 13804 1,696.62 13804 2,293.75 13804 3,283.34 0639 5,311.88 0637 2,001.60 0637 2,491.20 0637 2,304.00 0642 1,125.00 261726 717.86 261726 1,930.84 261726 2,429.78 27277 20,566,08 0218 128.57 0218 128.57 3253 964.29 0109 323.35 2331 1,250.00 2331 5,357.14 2331 12,053.57 2331 773.81 2331 5,357.14 2331 12,053.57 3096 2,678.57 8308 6,046.56 1237582 23.40 1237582 623.40 1237582 170.61 1237582 72.00 1237582 72.00 1237584 1,032.48 1237584 5,221.80 1237584 921.00

Air Liquide Philippines, Inc. v. CIR

6741 SKF PHILIPPINES INC.

6743 SKF PHILIPPINES INC.

6744 SMART BROADBAND, INC. 6745 SMART COMMUNICATION, INC. 6746 SMART COMMUNICATION, INC. 42486 154.56 42486 165.49 42486 1,510.72 42486 60.00 42486 154.56 42486 957.52 42486 154.56 42486 957,52 42486 154.56 42486 957.52 42486 142.29 9044 1,800.00 0045 2,142.86 3232 2,019.60 3132 1,581.84 3233 8,250.00 3262 2,191.20 3263 2,486. 79 3263 2,956.18 3263 1,754.00 3263 514.29 3163 495.34 3163 2,389.80 137963 289.29 138584 420.54 138584 420.54 949 321.43 949 311.43 949 85,71 949 157.14 949 428.57 949 85,71 949 157.14 978 ll.!i5 978 359.16 978 196.72 978 1,965.00 978 548.04 1002 10,688.76 51631 3,234.00 52631 3,960.00 52631 3,960.00 0014 212.14 SBCEHR00002176 298.26 SBCEHROOOOZI76 85.71

Air Liquide Philippines, Inc. v. CIR CTA Case No. 81 !4

6747 SMART COMMUNICATION, INC. 6748 SMART COMMUNICATION, INC. 6749 SMART COMMUNICATION, INC. 6750 SMART COMMUNICATION, INC. 6751 SMART COMMUNICATION, INC. 6752 SMART COMMUNICATION, INC. 6753 SMART COMMUNICATION, INC. 6754 SMART COMMUNICATION, INC. 6755 SMART COMMUNICATION, INC. 6756 SMART COMMUNICATION, INC. 6757 SMART COMMUNICATION, INC. 6758 SMART COMMUNICATION, INC. 6759 SMART COMMUNICATION, INC. 6779

TERESA & SONS INCORPORATED

6781

THERMA CONTROL MACHINERY

6781 TNT EXPRESS WORLDWIDE (PHILS.) INC. 6783 TNT EXPRESS WORLDWIDE (PHILS.) INC. 6784 TNT EXPRESS WORLDWIDE (PHILS.) INC. 6785 TNT EXPRESS WORLDWIDE (PHILS.) INC. 6786 TNT EXPRESS WORLDWIDE (PHILS.) INC. 6787 TNT EXPRESS WORLDWIDE (PHILS.) INC. 6788 TNT EXPRESS WORLDWIDE (PHILS.) INC. 6789 TNT EXPRESS WORLDWIDE (PHILS.) INC. 6790 TNT EXPRESS WORLDWIDE (PHILS.) INC. 6791 TNT EXPRESS WORLDWIDE (PHILS.) INC. 6792 TNT EXPRESS WORLDWIDE (PHJLS.) INC. 6793 TNT EXPRESS WORLDWIDE (PHILS.) INC. 68ll

TOYOTA PASONG TAMO

6813 TRIGON MANAGEMENT & IND'L CORP. 6814 TRIGON MANAGEMENT & IND'L CORP. 6817 TRI·Q RESPONSIBLE SERVICES INC. 6818 TRI·Q RESPONSIBLE SERVICES INC. 6819 TRI-Q RESPONSIBLE SERVICES INC. 6810 TRI-Q RESPONSIBLE SERVICES INC. 6821 TRI-Q RESPONSIBLE SERVICES INC. 6821 TRI·Q RESPONSIBLE SERVICES INC. 6813 TRI·Q RESPONSIBLE SERVICES INC. 6814 TRI-Q RESPONSIBLE SERVICES INC. 6825 TRI·Q RESPONSIBLE SERVICES INC. 6816 TRI-Q RESPONSIBLE SERVICES INC. 6817 TRI-Q RESPONSIBLE SERVICES INC. 6818 TRI-Q RESPONSIBLE SERVICES INC. 6829 TRI-Q RESPONSIBLE SERVICES INC. 6830 TRI·Q RESPONSIBLE SERVICES INC. 6831 TRI·Q RESPONSIBLE SERVICES INC. 6832 TRI-Q RESPONSIBLE SERVICES INC. SBCEHR00002176 106,66 SBCEHR00002176 135.66 SBCEHR00002176 280,92

SBCEHROOOO:Z I 76

85.71 SBCEHR00002176 221.60 SBCEHR00002176 341.16 SBCEHR00002176 259.99 SBCEHR00002176 796.18 SBCEHR00002176 124.14 SBCEHR00002176 85.71 SBCEHR00002176 138.58 SBCEHR00002176 ll6,63 SBCEHR00001176 85.71 11477 385.71 0563 10,178.57 535171 179.88 543111 139,01 543111 1,731.58 543111 438.10 543111 1,271.94

5431 II

74.36

54311 I

925.31 543111 63.74 543111 46.49 543111 796,93 543111 69.37 543111 897.29 090577 183,00 10486 1,785.71 10531 1,785.71 13927 110.23 13927 405.43 13927 535.19 13927 704,04 13917 815.10 13927 876.87 13927 978.83 13927 1,060.47 13917 1,108.61 13927 1,241.83 13927 1,610. 75 13927 1,846.99 13927 3,573.48 13927 3,653.83 13951 609.74 13951 631.05

Air Liquide Philippines, Inc. v. CIR

Page /41 of 149 6833 TRI-Q RESPONSIBLE SERVICES INC. 6834 TRI-Q RESPONSIBLE SERVICES INC. 6835 TRI-Q RESPONSIBLE SERVICES INC. 6836 TRI-Q RESPONSIBLE SERVICES INC. 6837 TRI-Q RESPONSIBLE SERVICES INC. 6838 TRI-Q RESPONSIBLE SERVICES INC. 6839 TRI-Q RESPONSIBLE SERVICES INC. 6840 TRI-Q RESPONSIBLE SERVICES INC. 6841 TRI-Q RESPONSIBLE SERVICES INC. 6842 TRI-Q RESPONSIBLE SERVICES INC. 6843 TRI-Q RESPONSIBLE SERVICES INC. 6844 TRI-Q RESPONSIBLE SERVICES INC. 684.5 TRI-Q RESPONSIBLE SERVICES INC. 6846 TRI-Q RESPONSIBLE SERVICES INC. 6847 TRI-Q RESPONSIBLE SERVICES INC. 6848

TSTC CORPORATION

6850 UPS-DELBROS INTERNATIONAL EXPRESS LTD.

6851 V.E.C. V GENERAL SERVICES 6852 VEOLIA WATER SOLUTIONS & TECH. (PHILS.), INC.

6853 VEOLIA WATER SOLUTIONS & TECH. (PHILS,), INC.

6858 VEOLIA WATER SOLUTIONS & TECH. (PHILS.), INC.

6861 YOLKS INVESTIGATION & PROTECTION SERVICES, INC.

6862 YOLKS INVESTIGATION & PROTECTION SERVICES, INC.

6863 YOLKS INVESTIGATION & PROTECTION SERVICES, INC.

6864 YOLKS INVESTIGATION & PROTECTION SERVICES, INC.

6865 YOLKS INVESTIGATION & PROTECTION SERVICES, INC.

6866 YOLKS INVESTIGATION & PROTECTION SERVICES, INC.

DECEMBER 6914 ATLAS COPCO (PHILIPPINES) INC. 6916 AXUS INNOVATION TECH INC. 7202 HONDA CARS MAKATI, INC. 7204 HONDA CARS MAKATI, INC. 7206 HONDA CARS MAKATI,INC. 7208 HONDA CARS MAKATI,INC. 72ll HONDA CARS MAKATI, INC. 7213 HONDA CARS MAKA Tl, INC. 13951 763.70 13951 775.93 13951 860.98 139.51 934.48 13951 942.74 13951 984.03 139.51 1,081.85 13951 1,090.34 13951 1,142.23 13951 1,214.46 13951 1,262.43 139.51 1,548.52 13951 1,637.30 13951 2,242.84 139.51 3,732.56 0652 2,016.00 78372 91.29 0151 128.57 327.5 642.86 3275 642.86 3275 964.29 2346 5,3.57.14 2346 12,053.57 2232 .5,357,14 2232 12,0.53.57 2232 5,357.14 2232 12,053.57 95084 341.04 0188 4,714.28 214055 540.18 214055 824.96 21405.5 2,008.57 21405.5 910.88 214055 163,94 214055 .5,492.20

Air Liquide Philippines, Inc. v. CIR

7115 HONDA CARS MAKATI, INC. 7117 HONDA CARS MAKA Tl, INC. 7119 HONDA CARS MAKA Tl, INC. 7120 HONDA CARS MAKA Tl, INC. 7272 J-PAC LOGISTICS, INC. 7173 J-PAC LOGISTICS, INC. 7174 J-PAC LOGISTICS, INC. 7175 J-PAC LOGISTICS, INC. 7176 J-PAC LOGISTICS, INC. 7277 J-PAC LOGISTICS, INC. 7278 J-PAC LOGISTICS, INC. 7279 J-PAC LOGISTICS, INC. 7280 J-PAC LOGISTICS, INC. 7181 J-PAC LOGISTICS, INC. 7282 J-PAC LOGISTICS, INC. 7283 J-PAC LOGISTICS, INC. 7285

LAZARD POWER CORPORATION

7315

MANILA WATER COMPANY

7365 PHIL. LONG DISTANCE TEL. CO. 7366 PHIL. LONG DISTANCE TEL. CO. 7367 PHIL. LONG DISTANCE TEL. CO. 7370 PHIL. LONG DISTANCE TEL. CO. 7371 PHIL. LONG DISTANCE TEL. CO. 7372 PHIL. LONG DISTANCE TEL. CO. 7373 PHIL. LONG DISTANCE TEL. CO. 7374 PHIL. LONG DISTANCE TEL. CO. 7375 PHIL. LONG DISTANCE TEL. CO. 7376 PHIL. LONG DISTANCE TEL. CO. 7377 PHIL. LONG DISTANCE TEL. CO. 7378 PHIL. LONG DISTANCE TEL. CO. 7379 PHIL. LONG DISTANCE TEL. CO. 7380 PHIL. LONG DISTANCE TEL. CO. 7381 PHIL. LONG DISTANCE TEL. CO. 7382 PHIL. LONG DISTANCE TEL. CO. 7383 PHIL. LONG DISTANCE TEL. CO. 7384 PHIL. LONG DISTANCE TEL. CO. 7386 PHIL. LONG DISTANCE TEL. CO. 7387 PHIL. LONG DISTANCE TEL. CO. 7388 PHIL. LONG DISTANCE TEL. CO. 7389 PHIL. LONG DISTANCE TEL. CO. 7390 PHIL. LONG DISTANCE TEL. CO. 7391 PHIL. LONG DISTANCE TEL. CO. 7392 PHIL. LONG DISTANCE TEL. CO. 7393 PHIL. LONG DISTANCE TEL. CO. 7394 PHIL. LONG DISTANCE TEL. CO. 114625 673,75 214625 1,802.35 Zl4625 360.00 214626 868.89 4398 660.00 4398 660.00 4398 2,552.14 4398 660.00 4398 660.00 4398 660,00 4398 660,00 4398 2,792.14 4398 360.00 4398 600.00 4398 360.00 4398 600.00 0125 4,285.71 0103814 44,304.70 PKP0R000247639-686 689.38 PKPOR000247639-686 689.38 PKP0R000247639-686 689.38 PKPOR000247639-686 960.00 PKPOR000247639-686 27.28 PKPOR000247639-686 151.09 PKPOR000247639-686 151.09 PKPOR000247639-686 151.09 PKPOR000247639-686 151.09 PKP0R000247639-686 151.09 PKPOR000247639-686 153.27 PKPOR000247639-686 153.27 PKPOR000247639-686 156.64 PKPOR000247639-686 161.46 PKPOR000247639-686 166.35 PKPOR000247639-686 169.Jl PKPOR000247639-686 169.42 PKPOR000247639-686 174.26 PKPOR000247639-686 174.54 PKPOR000247639-686 181.50 PKPOR000247639-686 199.42 PKPOR000247639-686 209.18 PKPOR000247639-686 214.13 PKPOR000247639-686 223.92 PKPOR000247639-686 224.59 PKPOR000247639-686 248.31 PKPOR000247639-686 268.71 Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8!!4 Page !43 of !49 7395 PHIL. LONG DISTANCE TEL CO. 7396 PHIL. LONG DISTANCE TEL CO. 7397 PHIL. LONG DISTANCE TEL. CO. 7399 PHIL. LONG DISTANCE TEL. CO. 7400 PHIL. LONG DISTANCE TEL. CO. 7401 PHIL. LONG DISTANCE TEL. CO. 7403 PHIL. LONG DISTANCE TEL. CO. 7404 PHIL. LONG DISTANCE TEL. CO. 7405 PHIL. LONG DISTANCE TEL. CO. 7406 PHIL. LONG DISTANCE TEL. CO. 7407 PHIL. LONG DISTANCE TEL. CO. 7408 PHIL. LONG DISTANCE TEL. CO. 7409 PHIL. LONG DISTANCE TEL. CO. 7410 PHIL. LONG DISTANCE TEL. CO. 7411 PHIL. LONG DISTANCE TEL. CO. 7412 PHIL. LONG DISTANCE TEL. CO, 7413 PHIL. LONG DISTANCE TEL. CO. 7417 PHIL. LONG DISTANCE TEL. CO. 7442 R.C. AVILES ENG'G & MOTOR WORKS 7444 R.C. AVILES ENG'G & MOTOR WORKS 7445 R.C. AVILES ENG'G & MOTOR WORKS 7520 SUPERIOR GAS & EQUIPT CO., INC. 7521 SUPERIOR GAS & EQUIPT CO., INC. 7522 SUPERIOR GAS & EQUIPT CO., INC. 7543

TOPNOTCH A WARDS & NOVEL TIES

7544

TOPNOTCH A WARDS & NOVEL TIES

7545

TOPNOTCH AWARDS& NOVELTIES

7546

TOYOTA SHAW ORTIGAS

7547

TOYOTA SHAW ORTIGAS

7550 TOYOTA SHAW INC.

SUBTOTAL- FOURTH QUARTER 2008

TOTAL- SECOND TO FOURTH QUARTERS OF 2008

5.)

WITHOUT SUPPORTING VAT INVOICES/OFFICIAL RECEIPTS AS

REQUIRED UNDER SECTION 113(A) OF THE NIRC OF 1997, AS AMENDED EXHIBIT

SUPPLIER'S NAME

NUMBER APRIL 13 AIRFREIGHT 2IOO, INC. 17

PEOPLE'S AIR CARGO AND WAREHOUSING

CO., INC.

240

FAIRCHILD PROCESS CONTROLS

380

MARSIAN INTERNATIONAL SALES

PKPOR000247639-686 283.51 PKPOR000247639-686 287.87 PKPOR000247639-686 298,85 PKPOR000247639-686 337.30 PKPOR000247639-686 432,54 PKPOR000247639-686 455.27 PKPOR000247639-686 586.40 PKPOR000247639-686 659.36 PKPOR000247639-686 810.41 PKPOR000247639-686 856.64 PKP0R000247639-686 3,000,00 PKPOR000247639-686 3,680.96 PKPOR000247639-686 4,242.42 PKPOR000247639-686 160,71 PKPOR000247639-686 160,71 PKPOR000247639-686 160.71 PKPOR000247639-686 160.71 PKPOR000247639-686 160,71 3265 5,226,00 3265 2,262.86 3265 2,545. 78 45862 534.23 45862 589.29 45862 589.29 1730151 792.00 1730151 948.60 1730151 1,973.70 309024 210.23 309025 358.14 206991 579,03 1,760,148,68 20,368,488,65

INVOICE/OR NUMBER

180 16428/PKPOR000176813-

156.35 834 18016430/PKPOROOOII76813- 3,000.00 834

180 16432/PKPO ROOO 1768 13-

1,030,41 834 180164341PKPOR000176813- 557.71 834 180164361PKPOR000176813- 156.35 834

18016437/PKPOROOO 176813-

150.35 834 18016438/PKPOROOOI76813- 780,05 834 t8016440/PKPOROOOI76813- 182.94 834

Air Liquide Philippines, Inc. v. CIR CTA Case No.8! 14

515 PHIL. LONG DISTANCE TEL. CO. 517 PHIL. LONG DISTANCE TEL. CO. 518 PHIL. LONG DISTANCE TEL. CO. 519 PHIL. LONG DISTANCE TEL. CO. 520 PHIL. LONG DISTANCE TEL. CO. 527 PHILIPPINE INTERNATIONAL INSURANCE BROKERS INC.

528 PHILIPPINE INTERNATIONAL INSURANCE BROKERS INC.

529 PHILIPPINE INTERNATIONAL INSliRANCE BROKERS INC.

530 PHILIPPINE INTERNATIONAL INSURANCE BROKERS INC.

704 TNT EXPRESS WORLDWIDE (PHILS.) INC. 705 TNT EXPRESS WORLDWIDE (PHILS,) INC. 706 TNT EXPRESS WORLDWIDE (PHILS.) INC. 707 TNT EXPRESS WORLDWIDE (PHILS.) INC. 708 TNT EXPRESS WORLDWIDE (PHILS.) INC. 709 TNT EXPRESS WORLDWIDE (PHILS.) INC. 710 TNT EXPRESS WORLDWIDE (PHILS.) INC. 711 TNT EXPRESS WORLDWIDE (PHILS.) INC. 712 TNT EXPRESS WORLDWIDE (PHILS.) INC. 713 TNT EXPRESS WORLDWIDE (PHILS.) INC. 714 TNT EXPRESS WORLDWIDE (PHILS.) INC. 715 TNT EXPRESS WORLDWIDE (PHILS.) INC. 716 TNT EXPRESS WORLDWIDE (PIIILS.) INC. 717 TNT EXPRESS WORLDWIDE (PHILS.) INC. 718 TNT EXPRESS WORLDWIDE (PHILS.) INC. 719 TNT EXPRESS WORLDWIDE (PHILS.) INC. I80164441PKPOR000176813- 25.79 834

1803 1390/PKPOR000176813-

159.07 834 18031401/PKPOR000176813- 960,00 834

18031407/PKPOROOO 17681 3-

358.07 834 57004089192/PKPOROOOI7681 155.80 3-834 41801/33288 132.44 41803/33291 1,200.00 41814/33291 145.29 41816133291 441.10 00843892/495217 46,06 00843892/495217 90.96 00844650/495217 556.41 00845102/495217 75.09 00845102/495217 1,648.53 00846445/495217 45.45 00846445/495217 252.17 00841245/495217 90.96 00842282/495217 503.19 00847226/495301 1,008.51 00847714/495301 24.68

00847714/49530 I

297.27 00848993/495301 219.96 00848993/495301 679.62 00850188/495301 103.56 00850188/495301 1,986.35

Air Liquide Philippines, Inc. v. C!R

720 TNT EXPRESS WORLDWIDE (PHILS.) INC. 721 TNT EXPRESS WORLDWIDE (PHILS.) INC. JUNE 2002

CRD SECURITY SERVICES

6890 AIRFREIGHT liOO, INC. 6901 PHILIPPINE SKY LANDERS, INC. 690l

TERESITA MALIC CUSTOMS BROKER

6903 AIRLIFT ASIA, INC.

7015 CARRY-ALL INT'L FORWARDERS INC. 7016 CARRY-ALL INT'L FORWARDERS INC. 7017 CARRY-ALL INT'L FORWARDERS INC. 7018 CARRY-ALL INT'L FORWARDERS INC. 7019 CARRY-ALL INT'L FORWARDERS INC. 7020 CARRY-ALL INT'L FORWARDERS INC, 70ll CARRY-ALL INT'L FORWARDERS INC. 7ll8 INQUIRER PUBLICATIONS INC. 7254 JOSIAH'S CATERING INC. 7314

MANILA ELECTRIC COMPANY

7369 PHIL. LONG DISTANCE TEL. CO.

SUBTOTAL- FOURTH QUARTER ZOOS

TOTAL- SECOND TO FOURTH QUARTERS OF 2008

6) UNDERSTATEMENT OF INPUT VAT PER SUMMARY LISTS vis-il-vis

THE INPUT VAT PER RETURNS

Per Summary Lists (Exhs.

"LLL-.5-1" to "LLL-5-18") April 8,097,338.15 M•y 8,418,322.84 June 6,065,902.98 2nd Qtr 12,581,563,97 July 7,823,136.55 Aug.

6,000,309.82 Sept.

8,465,215.15 3rd Qtr 22,288,661.62 7747/7304 II 1.43 7749n3o4 416.79 4138111979968/496655 5,401.78 4138111979968/496655 61,231.47 4138111979968/4966.55 113,4.58.31 l051ll51/PKPOROOOl3883l· 318.32 423 20497146/PKPOR000238832- 464.09 423 PA00009357/497186 120.00 B30960/1243689 2.50407/AF#B30438 160.96 l903/AF#B30438 675.87 0400416/496865 15,714.00 CMI4549/5150 266.88 DMI4465/5150 (480.00) DMI4490/5150 (973.71) DM14493/5150 (1,515.43) DMI4495/5150 (772.80) DMI449S/SI50 (480.00) DMJ4495/5150 266.88 010344/496994 375.00 2008-0084 14,040.00 3118113071047/497100 1,537,018.24 l0897839/PKPOR000247639- 690.88 686 1,824,227.96 1,917,099.91 p" Returns (Exhs.

"EE",

"FF" •••

"GG") 22,580,795.37 3,357,86 22,292,019.48

Air Liquide Philippines, Inc. v. CIR

Oct.

Nov.

o...,.

4th Qtr 5,247,526.09 6,644,546.45 6,530,787. 79 18,422,860.33

TOTAL- SECOND TO FOURTH QUARTERS OF 2008

GRAND TOTAL • ADDITIONAL INPUT VAT DISALLOWANCES

FOR THE: SECOND TO FOURTH QUARTERS OF 2008

18,422,860.33 3,357.86 27,194,573.31

Footnotes

1
Stipulation of Facts, Joint Stipulation of Facts and Issues (JSFI); Pre-Trial Order; Docket, pp. 592 & 1429; Exhibit A-3.