Deutsche Knowledge Services Pte Ltd. vs. Commissioner of Internal Revenue

DECISION

development, technical support and maintenance, data processing and communication, and business development. 2 Respondent is the duly appointed Commissioner of the Bureau of Internal Revenue (BIR) empowered to perform the duties of her office, including, among others, the duty to act upon and approve claims for refund or tax credit as provided by law.

She holds office at the 5th Floor, BIR National Office Building, Agham Road, Diliman Quezon City. Petitioner filed with the BIR its Quarterly VAT Return for the third quarter of CY 2009 on October 19, 2009.3 On April 29, 2011, petitioner filed with the BIR Revenue District Office No. 44 an Application for Tax Credits/Refunds (BIR Form No. 1914) of its excess and unutilized input VAT for the third quarter of CY 2009 in the total amount of P42,147,646.37.4 Alleging inaction on the part of respondent, petitioner filed the instant Petition for Review before this Court on September 26, 2011.5 In her Answer6 filed on November 2, 2011, respondent alleged several Special and Affirmative Defenses. She argued that petitioner, in claiming for its refund, must prove compliance with the registration, invoicing, and accounting requirements of a VAT taxpayer; that the complete documents to support the administrative claim for refund have been submitted; and that the input taxes allegedly paid are attributable to zero-rated sales and have not been applied against any output tax and were not carried over to the succeeding taxable quarter or quarters. Respondent further argues that petitioner failed to exhaust all administrative remedies before elevating its claim before this Court, since petitioner did not pass the required supporting documents, thus, the 120-day period did commence. Respondent further argues that petitioner's failure/-

to exhaust all administrative remedies is fatal to its claim as this is jurisdictional in nature. Finally, considering all its foregoing arguments and the fact that claims for refund are in the nature of tax exemptions and should be construed strictly against the claimant, respondent argues that the instant claim should be dismissed for lack of jurisdiction or lack of merit. During trial, petitioner presented and formally offered pieces of documentary and testimonial evidence. In the Resolution 7 dated September 24, 2012, this Court admitted into evidence Exhibits "A" to "Z-1462". On October 22, 2012, respondent manifested that she will no longer present her evidence and that she is submitting the case for decision. Thus, both parties were given thirty (30) days from the said date, within which to file their respective Memorandum.s Respondent filed her Memorandum 9 on November 12, 2012.

On the other hand, petitioner filed a Motion for Extension of Time to File Memorandum 10 on November 21, 2012, which this Court granted in an Orderll dated November 22, 2012.

On December 19, 2012, petitioner filed a Motion for Leave to Present Supplemental Evidence 12 . In a Resolution13 dated January 2, 2013, this Court held in abeyance the filing of petitioner's Memorandum and ordered respondent to comment on petitioner's motion. Respondent filed an Opposition and/ or Comment (Re: Motion for Leave to Present Supplemental Evidence) 14 on January 25, 2013. In a Resolution 15 dated February 13, 2013, this Court granted petitioner's Motion for Leave to Present Supplemental Evidence, scheduled the presentation of petitioner's supplemental documentary evidence on March 4, 2013, and deferred the filing of petitioner's Memorandum. /r 7 Docket, pp. 704-705. s Docket, p. 707.

9 Docket, pp. 708-730. 1o Docket, pp. 732-734. 11 Docket, p. 734.

12 Docket, pp. 739-744. 13 Docket, p. 838.

14 Docket, pp. 854-858.

Petitioner proceeded to present and formally offer its supplemental evidence. In a Resolution16 dated July 4, 2013, this Court admitted into evidence Exhibits "M-58", "M-59", "M- 60, "M -61" "M -62" "M -63" "M -64" "M -65" "M -66" "M -6 7" ' ' ' ' ' ' ' ' "M -68" "M -69" "M -70" "M-71" "M -72" "M -73" "M -7 4" "M- ' ' ' ' ' ' '

75" "M-76" "M-77" "M-78" "M-79" "M-80" "M-81" "M-82"

' ' ' ' ' ' ' ' "M -83" "M -84" "M -85" "Y" and "Y -1" and ordered petitioner ' ' ' ' ' and respondent to submit their Memorandum and Supplemental Memorandum, respectively. Petitioner filed a Memorandum and Motion for Leave to Submit Supplemental Evidence17 on September 17, 2013. In a Resolution 18 dated October 1, 2013, this Court admitted petitioner's Memorandum and ordered respondent to comment on petitioner's Motion for Leave to Submit Supplemental Evidence.

Respondent failed to file her comment. In a Resolution19 dated November 18, 2013, petitioner's Motion for Leave to Submit Supplemental Evidence was granted, but held in abeyance the admission of the exhibits until the marking, presentation and identification of the subject exhibits by the Court-commissioned Independent Certified Public Accountant (CPA).

After the presentation of the Independent CPA, petitioner orally offered Exhibits "Z-1463" to "Z-14 70". Considering that no objection was offered by respondent, the said exhibits were admitted into evidence and the parties were ordered to file their respective Supplemental Memoranda.2o The case was submitted for decision on December 19, 20 13, considering petitioner's Manifestation filed through registered mail on December 9, 2013 and received by this Court on December 13, 2013, stating that petitioner will no longer file its Supplemental Memorandum and considering further the Records Verification Report dated December 16, 2013 of the Records Division stating that respondent failed to file a Supplemental Memorandum.21 { 16 Docket, pp. 1202-1206. 17 Docket, pp. 1228-1259. 18 Docket, p. 1274.

19 Docket, pp. 1278-1279. 2o Docket, p. 1300.

CfA CASE NO. 8342

ISSUE The main issue as stated in the Joint Stipulation of Facts and Issues22 is as follows: "WHETHER OR NOT PETITIONER IS

ENTITLED TO THE CLAIM FOR REFUND OF OR

ISSUANCE OF TCC FOR EXCESS OR UNUTILIZED

INPUT VAT IN THE AMOUNT OF PHP42,147,646.37 FOR THE 3rct QUARTER OF CY 2009."

RULING OF THE COURT

Section 112(A) of the National Internal Revenue Code (NIRC) of 1997, as amended, provides: "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)(¹),

(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. xxx" Based on the above-quoted prov1s1on, in order to be entitled to a refund or tax credit of input VAT payments attributable to zero-rated or effectively zero-rated sales, the following requisites must be satisfied: {

1. that the taxpayer must be VAT-registered;

2. that there must be zero-rated or effectively zero-rated sales;

3 . that input taxes were incurred or paid; 4 . that such input VAT payments are directly attributable to zero-rated sales or effectively zero-rated sales; 5 . that the input VAT payments were not applied against any output VAT liability; and

6. that the claim for refund was filed within the two-year prescriptive period.

The Court reckons it appropriate to determine first the timeliness of the filing of petitioner's administrative and judicial claims for refund. Section 112(A) of the NIRC of 1997, as amended, provides that a VAT-registered taxpayer 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 refund or tax credit of its creditable input tax due or paid attributable to such sales. In this case, petitioner is seeking a refund or issuance of tax credit certificate for its excess and unutilized input VAT attributable to zero-rated sales for the third quarter of CY 2009.

Counting from September 30, 2009, the close of the third quarter of CY 2009, petitioner had until September 30, 2011 to file its administrative claim with respondent. Evidently, petitioner seasonably filed its administrative claim for the third quarter of CY 2009 on April 29, 20 11. Anent petitioner's judicial claim, Section 112(C) of the NIRC of 1997, as amended, provides: "SEC. 112. Refunds or Tax Credits of Input Tax.- XXX XXX XXX (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."

Based on the foregoing, the 120-day period for the third quarter of 2009 ended on August 27, 2011 reckoned from April 29, 20 11, 23 the date when petitioner filed its administrative claim and presumably submitted its complete documents in support of its application for refund. Counting therefrom, petitioner may appeal its claim for refund to the Court of Tax Appeals within 30 days or until September 26,

2011 .

Apparently, the instant Petition for Review filed on September 26, 2011 is within the period prescribed by law. The Court will now determine whether or not petitioner complied with the other requisites for entitlement to refund or tax credit.

Petitioner, a ROHQ, allegedly generated sales from services rendered to foreign-based entities, for which it was paid in Euro or other acceptable foreign currency remitted inward through the banking system and accounted for in accordance with the rules and regulations of the BSP. Petitioner argues that said services qualify for VAT zero-rating under Section 1 08(B)(2) of the NIRC of 1997, as amended, which provides:

"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: ( 1) Processing, manufacturing or repacking goods for other persons doing business outside the Philippines which goods are subsequently exported, where the services are paid for in acceptable foreign currency and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP); ~

(2) Services other than those mentioned in the preceding paragraph rendered to a person engaged in business conducted outside the Philippines or to a nonresident person not engaged in business who is outside the Philippines when the services are performed, the consideration for which is paid for in acceptable foreign currency and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP);" The Supreme Court in the case of Commissioner of Internal Revenue us. Burmeister and Wain Scandinavian Contractor Mindanao, Inc. 24 declared that for the supply of services to be VAT zero-rated under Section 108(B)(2) of the NIRC of 1997, as amended, the following requisites must be satisifed: ( 1) the services must be other than processing, manufacturing, or repacking of goods; (2) the payment for such services must be in acceptable foreign currency accounted for in accordance with BSP rules; and (3) the recipient of such services is doing business outside the Philippines. The pertinent portion of the said Decision reads: "The Tax Code not only requires that the services be other than 'processing, manufacturing or repacking of goods' and that payment for such services be in acceptable foreign currency accounted for in accordance with BSP rules.

Another essential condition for qualification to zero-rating under Section 102(b)(2) is that the recipient of such services is doing business outside the Philippines. While this requirement is not expressly stated in the second paragraph of Section 102(b), this is clearly provided in the first paragraph of Section 1 02(b) where the listed services must be 'for other persons doing business outside the Philippines'. The phrase 'for other persons doing business outside the Philippines' not only refers to the services enumerated in the first paragraph of Section 102(b), but also pertains to the general term 'services' appearing in the second paragraph of Section 102(b).

In short, services other than processmg, manufacturing, or repacking of goods must likewise be performed for persons doing business outside the Philippines." (Emphasis supplied) Corollary to the second requisite, Sections 113(A)(2), (B)(1), (2)(c) and (3) of the NIRC of 1997, as amended, as implemented by Sections 4.113-1(A)(2), B(1) and (2)(c) of Revenue Regulations (RR) No. 16-05, provide that a VAT {

taxpayer, like herein petitioner, shall for every lease of goods or properties and for every sale, barter or exchange of services, issue a VAT official receipt which must contain the following information:

"SEC. 113. Invoicing and Accounting Requirements for VAT-Registered Persons.- (A) Invoicing Requirements. - A VAT-registered person shall issue:

XXX XXX XXX

(2) A VAT official receipt for eve:ry lease of goods or properties, and for every sale, barter or exchange of services.

(B) Information Contained in the VAT Invoice or VAT Official Receipt. - The following information shall be indicated in the VAT invoice or VAT official receipt: (1) A statement that the seller is a VAT-registered person, followed by his Taxpayer's Identification Number (TIN);

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

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

(3) The date of transaction, quantity, unit cost and description of the goods or properties or nature of the service; and xxx" (Emphasis supplied) "SECTION 4.113-1. Invoicing Requirements.- (A) A VAT-registered person shall issue: - XXX XXX XXX

(2) A VAT official receipt for every lease of goods or properties, and for every sale, barter or exchange of services.

Only VAT-registered persons are required to print their TIN followed by the word 'VAT' in their invoice or official receipts. Said documents shall be considered as a 'VAT Invoice' or VAT official receipt. All purchases covered by /r invoices/receipts other than VAT Invoice/VAT Official Receipt shall not give rise to any input tax. VAT invoice/official receipt shall be prepared at least in duplicate, the original to be given to the buyer and the duplicate to be retained by the seller as part of his accounting records.

(B) Information contained in VAT invoice or VAT official receipt. - The following information shall be indicated in VAT invoice or VAT official receipt:

(1) A statement that the seller is a VAT-registered person, followed by his TIN;

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

(c) If the sale is subject to zero percent (0%) VAT, the term 'zero-rated sale' shall be written or printed prominently on the invoice or receipt;" (Emphasis supplied) Pursuant to the foregoing provisions, the foreign currency remittances referred to under Section 1 08(B)(2) of the NIRC of 1997, as amended, must likewise be supported by VAT zero- rated official receipts. Records show that petitioner complied with the said requisite for VAT zero-rating of sales of services. Petitioner is duly registered with the BIR as a VAT taxpayer 25 and the services it performs in the Philippines, through its regional operating headquarters, such as accounting, valuation and information systems maintenance, and development services26 are not in the same category as "processing, manufacturing or repacking of goods". For services rendered for the third quarter of 2009, petitioner received foreign currency payments that were accounted for in accordance with BSP rules and regulations, as evidenced by sales invoices and official receipts issued by j 2s Exhibit "B".

petitioner to its alleged non-resident foreign clients, various inward remittance advices, and bank statements.27 For the said taxable quarter, petitioner allegedly rendered services to the following entities28: 1.

Deutsche Bank Aktiengesellschaft, Inlandsbank 2.

Deutsche Bank Aktiengesellschaft, Filiale Amsterdam 3.

Deutsche Bank Aktiengesellschaft, Filiale Riad 4.

Licorne Gestion 5.

Deutsche Bank, Sociedad Anonima Espanola 6.

Deutsche Bank Aktiengesellschaft, Filiale Zurich 7.

Deutsche Bank Aktiengesellschaft, Filiale Wien 8.

Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 9.

Deutsche Bank Aktiengesellschaft, Filiale Singapur 10.

Deutsche Bank Aktiengesellschaft, Filiale Bangkok 11.

Deutsche Bank Aktiengesellschaft, Filiale Mumbai 12.

Deutsche Bank Aktiengesellschaft, Filiale Hongkong 13.

Deutsche Bank Aktiengesellschaft, Filiale Jakarta 14.

Deutsche Bank Aktiengesellschaft, Filiale Ho-Chi-Minh-Stadt 15.

Deutsche Bank Aktiengesellschaft, Filiale Seoul 16.

Deutsche Asset Management (Asia) Limited 17.

Deutsche Bank (Malaysia) Berhad 18.

Deutsche Bank Aktiengesellschaft, Filiale New York 19.

Deutsche Bank Aktiengesellschaft, Filiale London 20.

Deutsche Bank Aktiengesellschaft, Filiale Tokyo 21.

Deutsche Bank Aktiengesellschaft, Filiale Paris 22.

Deutsche Bank Aktiengesellschaft, Filiale Prag 23.

Deutsche Bank Luxembourg S.A. 24.

Deutsche Securities Inc. 25.

Deutsche Bank (Suisse) SA 26.

Deutsche Bank Societa per Azioni (SPA) 27.

Deutsche Bank (China) Co. Ltd., Beijing Branch 28.

Deutsche Bank (China) Co. Ltd., Guangzhou Branch 29.

Deutsche Bank (China) Co. Ltd., Shanghai Branch 30.

DWS Holding & Service GmbH 31.

Deutsche Bank Aktiengesellschaft, Reprasentanz Kiew 32.

Deutsche Asia Pacific Holdings Pte Ltd 33.

PT. Deutsche Securities Indonesia 34.

Deutsche Group Services Pty Limited 35.

Deutsche Bank PBC Spolka Akcyjna 36.

DB Services New Jersey, Inc. 37.

DB Finance Inc.

38.

DB Trust Company Limited Japan 39.

DB International (Asia) Limited 40.

DB ConsortiumS. Cons. a.r.l. in liquidazione V

41.

Global Markets Centre Private Limited 42.

DWS Finanz-Service GmbH, Paris Branch 43.

DB Consorzio S. Cons. a.r.l. To prove that its clients are non-resident foreign corporations doing business outside the Philippines, petitioner presented the following documents:

1. SEC Certifications of Non-Registration of Company29;

2. Authenticated Certificate of Good Standing; Authenticated Certificate of Registration;

Authenticated Certificate of Incorporation in Change of Names of Company; Authenticated Certificate of Registration; Articles of Association; Company Profile Fact Sheet30;

3. Intragroup Service Agreements3I; and

4. Deutsche Bank List of Shareholdings in 200832. However, the Court finds that each of the aforesaid documents, standing alone, is inadequate proof that petitioner's client is a non-resident foreign corporation doing business outside the Philippines. While the SEC Certificates of Non-Registration show that the named entities therein are not registered corporations/partnerships in the Philippines, the same do not prove that such entities are non-resident foreign corporations doing business outside the Philippines. Likewise, the IntraGroup Service Agreements only indicate the names of petitioner's customers to whom it rendered services, but the same do not establish that such customers are non -resident foreign corporations doing business outside the Philippines. Also, the Articles of Association and the Certificates of Registration/Incorporation of Foreign Company only prove that the named entities therein were incorporated or organized abroad but do not establish that such entities are not doing business in the Philippines. To be considered as non-resident foreign corporation doing business outside the Philippines, each entity must be supported, at the very least, by both SEC Certificate of Non- registration of Corporation/ Partnership and Certificate/ Articles of Foreign Incorporation/ Association/Registration. /-

Thus, only the following clients of petitioner shall be considered as non-resident foreign corporations doing business outside the Philippines: Company Name Location DB Finance Inc.

Tokyo, Japan DB International (Asia) Limited Singapore DB Trust Company Limited Japan Tokyo, Japan Deutsche Bank AG, Inlands bank Frankfurt, Germany Deutsche Bank (China) Co. Ltd., Beijing Branch Beijing, China Deutsche Bank (China) Co. Ltd., Guangzhou Branch Guangzhou, China Deutsche Bank (China) Co. Ltd. Shanghai Branch Shanghai, China Deutsche Bank (Suisse) SA Switzerland Deutsche Bank PBC Spolka Akcyjna Poland Deutsche Bank Aktiengesellschaft, Filiale Ho-Chi-Minh-Stadt Vietnam Deutsche Bank Aktiengesellschaft, Filiale Hongkong Hongkong Deutsche Bank Aktiengesellschaft, Filiale Jakarta Indonesia Deutsche Bank Aktiengesellschaft, Filiale London London Deutsche Bank Aktiengesellschaft, Filiale New York New York Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Singapore Deutsche Bank Aktiengesellschaft, Filiale Riad Saudi Arabia Deutsche Bank Aktiengesellschaft, Filiale Seoul Korea Deutsche Bank Aktiengesellschaft, Filiale Singapur Singapore Deutsche Bank Societa Per Azione Milan, Italy PT. Deutsche Securities Indonesia Jakarta, Indonesia Accordingly, petitioner's sales of services to the afore- mentioned entities for the third quarter of 2009 in the amount of €9,267,335.54 with peso equivalent of P626,717,549.12, as presented below, qualify for VAT zero-rating under Section 1 08(B)(2) of the NIRC of 1997, as amended: OR Inward OR Exhibit Amount in Remittance Received From No.

No.

Euro Exhibit No.

Peso Equivalent DB Finance Inc.

463 Z-298 € 1,388.00 Z-299 p 93,420.45 DB International (Asia) Limited 468 Z-306 46,250.00 Z-307 3,136,739.75 DB Trust Company Limited Japan 462 Z-302 1,388.00 Z-303 93,420.45 DB AG, Inlandsbank 476 Z-167 964,756.00 Z-168 *66,019,700.21 Deutsche Bank Beijing Branch 479 Z-264 18,500.00 Z-265 *1,265,079.95 Deutsche Bank Guangzhou Branch 488 Z-268 13,875.00 Z-269 955,041.23 Deutsche Bank Shanghai Branch 478 Z-272 32,375.00 Z-273 *2,213,889.91 Deutsche Bank (Suisse) SA 470 Z-100 4,848.68 Z-101 328,844.27 Deutsche Bank (Suisse) SA 472 Z-103 8,826.03 Z-104 *602,568.07 Deutsche Bank (Suisse) SA 457 Z-106 1,713.77 Z-107 115,665.76 Deutsche Bank PBC Spolka Akcyjna 474 Z-294 463.00 Z-295 *31,642.11 DB AG Ho-Chi-Minh-Stadt 473 Z-339 4,304.00 Z-340 *293,841.40 DB AG Hongkong 465 Z-1464 652,707.00 Z-1469 *44, 179,517.63 DB AG Hongkong 486 Z-1465 652,707.00 Z-1470 *44,561 ,416.49

DB AG Hongkong DB AG Hongkong DB AG Hongkong DB AG Jakarta DB AG London DB AG London DB AG London DB AG London DB AG London DB AG London DB AGNew York DB AGNew York DB AGNew York DB AGNew York DB AGNew York DB AGNew York DB AGNew York DB AG Asia Pacific Head Office DB AG Asia Pacific Head Office DB AG Asia Pacific Head Office DB AG Riad DB AG Seoul DB AG Singapore DB AG Singapore DB AG Singapore Deutsche Bank S.p.A.

Deutsche Bank S.p.A.

PT. Deutsche Securities Indonesia TOTAL 489 491 490 475 453 454 459 460 452 499 467 467 467 477 466 466 455 445 446 484 481 448 447 444 485 450 451 461 Z-75 16,263.16 Z-118 198,858.52 Z-125 9,611.41 Z-231 16,650.00 Z-329 55,952.00 Z-343 76,606.49 Z-149 65,504.10 Z-152 73,955.38 Z-239 4,660,119.00 Z-1466 63,901.96 Z-83 16,009.33 Z-83 201,941.58 Z-83 16,140.00 Z-93 5,612.33 Z-112 15,064.00 Z-112 10,760.00 Z-140 12,847.86 Z-15 729,396.39 Z-29 37,500.03 Z-198 43,750.00 Z-175 7,862.50 Z-235 125,000.00 Z-33 100,000.08 Z-133 249,327.91 Z-223 25,000.00 Z-37 13,875.03 Z-260 13,875.00 Z-286 1,850.00 €9,267,335.54 *Exchange Rate used was based on BSP Exchange Rate Bulletin (http:/ I www. bsp.gov.ph/ dbank_reports/ ExchangeRates_2.aspj Z-76 1,119,422.58 Z-119 13,687,789.88 Z-126 661,570.65 Z-232 *1,137,885.98 Z-330 3,761,154.99 Z-343 5,149,572.52 Z-150 4,421 ,002.72 Z-153 4,991,396.51 Z-240 313,258,325.31 Z-324 4,350,209.00 Z-85 1,083,617.12 Z-85 13,668,738.95 Z-85 1,092,461.72 Z-95 *383,786.28 Z-113 1,019,630.94 Z-113 728,307.82 Z-141 863,647.28 Z-16 49,574,665.62 Z-30 *2,525,645.77 Z-199 2,982,420.00 Z-176 531,948.45 Z-236 8,460,512.50 Z-34 * 6,735,055.39 Z-134 16,945,995.26 Z-224 1,704,240.00 Z-38 931,622.24 Z-261 931,620.23 Z-287 124,515.73 P626,717,549.12 The rest of petitioner's declared zero-rated sales in the amount of P350,456,671.66 (P977,174,220.78 less P626,717,549.12) shall be denied VAT zero-rating for petitioner's failure to prove that the entities to whom it rendered services are non-resident foreign corporations doing business outside the Philippines. Petitioner asserts that the entire amount of P42,147,646.37, reflected in its Quarterly VAT Returns for the third quarter of 2009 as input VAT from current purchase transactions, is attributable to its zero-rated sales of services for the said quarter. Below is the breakdown of the input tax of P42,147,646.37:

Input VAT from Current Transactions Purchase of Capital Goods exceeding 1 Million p 1,716,306.13 Domestic Purchases of Goods Other than Capital Goods 1,108,921.75 Domestic Purchases of Services 35,707,288.92

Services Rendered by Non-Residents Total Inp_ut VAT 3,615, 129.57 P42,147,646.37 It must be noted that part of the total input VAT claim of P42,147,646.37 is the amount of P1 ,716,306.01 , representing input VAT on purchases of capital goods exceeding P1 Million. Pursuant to Section 11 O(A) of the NIRC of 1997, as amended , as implemented by Section 4.110-3 of RR No. 16-2005, input VAT on capital goods purchases attributable to zero-rated sales may be claimed either in full during the month of acquisition, or spread over a period of time, depending on the aggregate acquisition cost of the capital goods in the calendar month. If the aggregate acquisition cost exceeds P1 Million, the claim for input tax should be spread over 60 months or the estimated useful life of the capital goods, whichever is shorter. On the other hand, if the aggregate acquisition cost does not exceed P1 Million, the total input taxes shall be allowed as credit/refund in the month of acquisition. In other words, while petitioner was able to substantiate the amount of P1 ,689,937.52 out of the total claimed input VAT of P 1, 716,306. 13 on capital goods purchases exceeding P 1 Million, only the amortization for the third quarter of 2009 in the amount of P82,981.21 may be claimed by petitioner as valid input tax credits for the same taxable quarter, as detailed below:

Input Vat No. of Registered Name of Exhibit Invoice Date of Reported per Months Allowable Supplier No.

Number Invoice QVAT Return Life Amortized Input VAT Accent Micro Technologies Inc. Z-451 86802 14-Mar-08 r 10,125.00 48 3 r 632.81 Accent Micro Technologies Inc. Z-452 100513 16-Apr-09 4,285.71 48 3 267.86 Accent Micro Technologies Inc. Z-453 101399 15-May-09 321.43 48 3 20.09 Accent Micro Technologies Inc. Z-454 101894 04-Jun-09 321.43 48 3 20.09 Accent Micro Technologies Inc. Z-455 101949 08-Jun-09 357,000.00 48 3 22,31 2.50 Accent Micro Technologies Inc. Z-456 102018 16-Jun-09 364,285.71 48 3 22,767.86 Accent Micro Technologies Inc. Z-457 102096 18-Jun-09 483.00 48 3 30.19 Accent Micro Technologies Inc. Z-458 102097 18-Jun-09 1,500.00 48 3 93.75 Accent Micro Technologies Inc. Z-459 102098 18-Jun-09 1,449.00 48 3 90.56 Accent Micro Technologies Inc. Z-460 102099 18-Jun-09 1,392.86 48 3 87.05 Accent Micro Technologies Inc. Z-462 102267 30-Jun-09 589.29 48 3 36.83 Accent Micro Technologies Inc. Z-463 102390 03-Jul-09 2,630.36 48 3 164.40 Accent Micro Technologies Inc. Z-464 102391 03-Jul-09 483.00 48 3 30.19 Accent Micro Technologies Inc. Z-465 102396 03-Jul-09 966.00 48 3 60.38 Accent Micro Technologies Inc. Z-520 102443 07-Jul-09 117,658.93 48 3 7,353.68 Accent Micro Technologies Inc. Z-521 102772 24-Jul-09 235,731.43 48 3 14,733.21 Accent Micro Technologies Inc. Z-522 103083 06-Aug-09 91,071.43 48 2 3,794.64 Accent Micro Technologies Inc. Z-466 103293 19-Aug-09 3,214.29 48 2 133.93 Accent Micro Technologies Inc. Z-467 103303 20-Aug-09 428.36 48 2 17.85

Accent Micro Technologies Inc. Z-469 104655 02-Sep-09 495,036.00 48 1 10,313.25 Accent Micro Technologies Inc. Z-470 104846 11-Sep-09 964.29 48 1 20.09 TOTAL P1,689,937.52 P82,981.21 Consequently, the unamortized input VAT of :P1,606,956.31 (:P1,689,937.52 less :P82,981.21) and the input VAT of :P26,368.61 pertaining to purchase of capital goods exceeding :P1 Million the supporting VAT invoices of which were not presented before this Court, as determined below, shall be deducted from petitioner's input VAT claim: Input VAT Invoice Date of Reported per Registered Name of Supplier Number Invoice QVAT Return Accent Micro Technologies Inc. 102019 16-Jun-09 p 7,285.71 Accent Micro Technologies Inc. 102695 22-Jul-09 2,197.29 Accent Micro Technologies Inc. 102731 23-Jul-09 2,274.43 Accent Micro Technologies Inc. 102733 23-Jul-09 4,340.89 Accent Micro Technologies Inc. 102797 27 -Jul-09 1,449.00 Accent Micro Technologies Inc. 103094 08-Jul-09 2,250.00 Accent Micro Technologies Inc. 103095 08-Jul-09 1,321.29 Accent Micro Technologies Inc. 103102 08-Jul-09 5,250.00 TOTAL p 26,368.61 In addition, the input VAT of :P20,234,072.20 33, with details below, shall be disallowed for petitioner's failure to meet the substantiation requirements under Sections 110(A) and 113(A) and (B) of the NIRC of 1997, as amended by Republic Act No. 9337, and as implemented by Sections 4.110-2, 4.110-8 and 4.113-1 of Revenue Regulations No. 16- 05:

Disallowed Input Findings VAT

1. Input VAT on purchases of services supported by OR dated outside the period of claim p 3,548,316.03

2. Input VAT on purchases of services supported by OR wherein the amount of input VAT was not separately indicated 7,358,594.38

3. Input VAT on purchases of services supported by OR dated outside the period of claim and wherein the amount of input VAT was not separately indicated 563,646.24

4. Input VAT on purchases of goods supported by invoices dated outside the period of claim 384,317.50

5. Input VAT on purchases of goods supported by invoice wherein the amount of input VAT was not separately indicated 356,099.10 33 See Annex A of this Decision for details.

6. Input VAT on purchases of goods supported by invoice dated outside the period of claim and wherein the amount of input VAT was not separately indicated

7. Input VAT on purchase of goods supported by zero- rated invoice

8. Input VAT on purchases of services supported by documents imprinted with the statement "This document is not a valid source of input tax"

9. Input Vat on purchases of services supported by documents other than VAT OR

10. Over-claimed input VAT on purchase of services

11. Without supporting documents 776,430.93 1,233,336.36 290,931.38 3,427,271.99 44,664.96 2,250,463.33 TOTAL P20,234,072.20 Hence, only the remru.n1ng amount of P20,280,249.25 represents petitioner's valid input VAT for the third quarter of 2009.

After applying petitioner's valid input VAT of P20,280,249.25 against its output VAT of P582,030.56 for the subject period of claim, there remains an excess input VAT of P19,698,218.69, which can be attributed to the entire zero- rated sales/receipts declared by petitioner in the amount of P977,174,220.78.

Accordingly, only the input VAT of P12,676,330.43 is attributable to the valid zero-rated sales of P626,717,549.12, as computed below: Input VAT claimed for refund p 42,147,646.37 Less:

Disallowances Unamortized Input VAT on Capital Goods exceeding P 1M p 1,606,956.31 Input VAT on Capital Goods exceeding P1M without supporting documents 26,368.61 Input VAT on purchases of goods and services other than capital goods (Annex A of this Court's Report) 20,234 '072. 20 21,867,397.12 Valid Input VAT P20,280,249 .25 Less: Output VAT 582,030.56 Valid Excess Input VAT P19,698,218.69 Valid Zero-Rated Sales/Receipts 626,717,549.12 Divided by Total Reported Zero-Rated Sales/Receipt 977,174,220.78 Multiply by Valid Excess Input VAT 19,698,218.69 Excess Input VAT attributable to the Valid Zero-Rated Sales I Receipts P12,633,590.90

Even though the claimed input VAT was carried over by petitioner in the succeeding Quarterly VAT Returns 34 , the same remained unutilized until it was deducted 35 from petitioner's total available input tax in the second quarter of 2011, when it filed its administrative claim for refund or tax credit. As a result, the subject claim no longer formed part of the excess input VAT of P243,955,613.8536 as of the second quarter of 20 11 which was carried over/ applied to the succeeding third quarter of 20 11 .37

WHEREFORE, premises considered, the instant Petition for Review is hereby PARTIALLY GRANTED. Accordingly, respondent is hereby ORDERED TO REFUND or TO ISSUE A TAX CREDIT CERTIFICATE in the amount of P12,633,590.90 in favor of petitioner, representing unutilized input VAT attributable to its zero-rated sales for the third quarter of 2009.

WE CONCUR:

;44-/. 4-//- AMELIA R. COTANGCO-MANALASTAS Associate Justice a~·z::c. ~ ~ JUANITO C. CASTANEJSi\~ jR. ~ CAESAR A. CASANOVA Associate Justice Associate Justice ATTESTATION I attest that the conclusions in the above Decision were reached in consultation before the case was assigned to the writer of the opinion of the Court's Division. 34 Exhibits "D" to "J ". 35 Line 230, Exhibit "J ". 36 Line 29, Exh ibit "J ". 37 Line 20E, Exhibit "K". ~~¥o c.~~~~~.

JUANITO C. CASTANEDA, JR. Associate Justice Chairperson

CERTIFICATION Pursuant to Article VIII, Section 13 of the Constitution and the Division Chairperson's Attestation, it is hereby certified that the conclusions in the above Decision were reached in consultation before the case was assigned to the writer of the opinion of the Court's Division. ROMAN G. DEL ROSARIO Presiding Justice DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342

SCHEDULE OF DISALLOWED INPUT VAT

FOR THE THIRD QUARTER OF 2009

Exhibit Registered Name of Supplier No.

Invoice Number 1 Input VAT on purchases of services supported by OR dated outside the period of claim 6-24 PROPERlY HOLDINGS INC. Z-439 2009-190 6-24 PROPERlY HOLDINGS INC. Z-439 2009-191 6-24 PROPERlY HOLDINGS INC. Z-439 2009-192 6-3 PROPERlY HOLDINGS INC. Z-440

CM SA139

6-3 PROPERlY HOLDINGS INC. Z-440 SA139 6-3 PROPERlY HOLDINGS INC. Z-440 SA140 6-3 PROPERlY HOLDINGS INC. Z-440 SA140-DISCOUNT 6-3 PROPERlY HOLDINGS INC. Z-441 SA141 6-3 PROPERlY HOLDINGS INC. Z-442 SA142 6-3 PROPERlY HOLDINGS INC. Z-443 SA143 6-3 PROPERlY HOLDINGS INC. Z-444 SA144 6-3 PROPERlY HOLDINGS INC. Z-445 SA145 ACCRALAW Z-486 64224

AVAYA PHILIPPINES INC

Z-519

AIP0908005/ APS

Bayantel Z-573 98970864 Bavantel Z-588 101656420 Bavantel Z-599 101657246 Bayantel Z-617 101662725 Bavantel Z-694 101670826 Bavantel Z-705 101670183

CWC INTERNATIONAL CORP

Z-756 33758

EXECUTIVE INTERNATIONAL MOVERS

Z-845 2303

FRASERS HOSPITALI1Y INVESTMENT

Z-868 1003000R8506

FRASERS HOSPITALI1Y INVESTMENT

Z-870 1003000R8653

FRASERS HOSPITALI1Y INVESTMENT

Z-870 1003000R8662 JONES LANG LASALLE (PHILS), IN Z-958 PH001-0002126 KAPIENT PHILIPPINES INC. Z-965 285 QUESTHIGHLANDS INC.

Z-1292 72 SGV &CO.

Z-1328 69621 SGV &CO.

Z-1328 69622 SGV &CO.

Z-1328 69623 SGV &CO.

Z-1328 69624 SGV &CO.

Z-1339 V69852 Vicencio Printinq Services Z-1416 1126 Vicencio Printinq Services Z-1416 1127 Vicencio Printino Services Z-1416 1128 Vicencio Printinq Services Z-1416 1129 Vicencio Printinq Services Z-1416 1131 sub-total AnnexA Disallowed Input VAT 372 726.72

1820 188.89

7 776.00 (83 506.68) 811684.93 6 907.42 (532.98) 7 776.00 8 533.24 167 013.36 1 065.96 3 511.62 6 336.00 68 010.60 182.04 182.04 182.04 182.04 177.57 324.38 2 553.32 20 907.76 15 600.90 2 086.56 763.14 55 176.00 7 812.00 120 000.00 91 023.36 5 006.10 7 989.05 2 968.61 16 800.00 702.32 68.57 68.57 34.29 34.29 3,548.316.03 2 Input VAT on purchases of services supported by OR wherein the amount of input VAT was not separately indicated 6-24 PROPERlY HOLDINGS INC. Z-435 2009-181 372 726.72 6-24 PROPERlY HOLDINGS INC. Z-435 2009-183 7 200.00 6-24 PROPERlY HOLDINGS INC. Z-436 2009-184 372 726.72 6-24 PROPERlY HOLDINGS INC. Z-436 2009-186 7 200.00 A.SORIANO CORPORATION Z-450

SOA 07/31/09

575 193.55

ACCENT MICRO TECHNOLOGIES INC

Z-461 102218 11040.00

ACCENT MICRO TECHNOLOGIES INC

Z-468 103397 11040.00

ALCHESTER INSURANCE AGENCY IN

Z-490 8219 145 144.80

AMERICAN EXPRESS TRANSNATIONAL

Z-491 133497 15 845.09

AMERICAN EXPRESS TRANSNATIONAL

Z-492 136088 15 845.09 ASCOTT MAKATI INC.

Z-494 AM09-1031 36 465.60

ASIA SELECT INC

Z-500 8761 1 054.32

ASIA SELECT INC

Z-501 9079 1 270.74

ASIA SELECT INC

Z-502 9161 1 235.31

ASIA SELECT INC

Z-503 9245 1177.40

ASIA SELECT INC

Z-504 9400 1 285.41

ASIA SELECT INC

Z-505 9485 1 025.51

ASIA SELECT INC

Z-506 9504 1147.99

AUDIOMAN ENTERPRISES

Z-512 2358 1 071.43 1 DEUTSCHE KNOWLEDGE SERVICES - CTA CASE NO. 8342

SCHEDULE OF DISALLOWED INPUT VAT

FOR THE THIRD QUARTER OF 2009

Exhibit Registered Name of Supplier No.

Invoice Number

AUDIOMAN ENTERPRISES

Z-512 2359

BIGFISH RESTAURANT CONCEPTS IN

Z-709 265

BONIFACIO BISTRO ITALIANO

Z-710 73109

BONIFACIO BISTRO ITALIANO

Z-711 073109-1

BONIFACIO BISTRO ITALIANO

Z-711 80709

BONIFACIO BISTRO ITALIANO

Z-712 5337 BUSINESSWORKS INC.

Z-713 2517 BUSINESSWORKS INC.

Z-713 2518 BUSINESSWORKS INC.

Z-714 2522 BUSINESSWORKS INC.

Z-714 2523 BUSINESSWORKS INC.

Z-715 2544 BUSINESSWORKS INC.

Z-716 2547 CHiffiCK FIRE & SECURilY Z-729 7180 CHITTICK FIRE & SECURilY Z-729 7270 CHITTICK FIRE & SECURilY Z-729 7339 CHITTICK FIRE & SECURilY Z-729 7564 CHITTICK FIRE & SECURilY Z-729 7186 CIBI INFORMATION INC. Z-730 26528 CIBI INFORMATION INC. Z-731 26753 CIBI INFORMATION INC. Z-732 27063

COLLIERS INTERNATIONAL PHILIPP

Z-744 9485 ESCO Audio Visual Pte.Ltd. Z-809 ESI27941 ESE REALlY CORP Z-810 PRF 8.17.09

EST DIMSUM MASTER

Z-811 8377

EST DIMSUM MASTER

Z-811 8384

EST DIMSUM MASTER

Z-811 8388

EST DIMSUM MASTER

Z-811 8394

EST DIMSUM MASTER

Z-811 8397 FIRE SOLUTIONS INC.

Z-853 1372

FLOWERS BY SYLVIA

Z-861 2871

FMR CORPORATION

Z-862 070909-DKS

FMR CORPORATION

Z-863

FMR CORPORATION

Z-864 091609-DKS

FTL HOTELS INC

Z-874 3302000R4230

FTL HOTELS INC

Z-874 3302000R4269

FTL HOTELS INC

Z-874 3302000R4307

FTL HOTELS INC

Z-875 SOM09-495

FTL HOTELS INC

Z-877 SOM09-514

FTL HOTELS INC

Z-877 SOM09-530

FUTURA WINDOW DECOR PRODUCTS

Z-886 17863

HEWLETT-PACKARD PHILIPPINES

Z-926 R1AD054057

LANTRO PHILS INC

Z-967 1894

LANTRO PHILS INC

Z-968 1920 LEARNINGLITZ INC.

Z-969 MKT02-07-11

LEAVES & BRANCHES ENTERPRISES

Z-970 5853

LEAVES & BRANCHES ENTERPRISES

Z-970 5867

LEAVES & BRANCHES ENTERPRISES

Z-970 5910

LEAVES & BRANCHES ENTERPRISES

Z-971 5856

LEAVES & BRANCHES ENTERPRISES

Z-972 5868

LEAVES & BRANCHES ENTERPRISES

Z-973 5998

LEAVES & BRANCHES ENTERPRISES

Z-973 6371

LEAVES & BRANCHES ENTERPRISES

Z-974 6069

LEAVES & BRANCHES ENTERPRISES

Z-974 6372

LEAVES & BRANCHES ENTERPRISES

Z-975 6285

LEAVES & BRANCHES ENTERPRISES

Z-976 6286

LEAVES & BRANCHES ENTERPRISES

Z-976 6373

LEAVES & BRANCHES ENTERPRISES

Z-977 6352

LEAVES & BRANCHES ENTERPRISES

Z-977 6353

LEAVES & BRANCHES ENTERPRISES

Z-977 6354

LEAVES & BRANCHES ENTERPRISES

Z-978 6535

U INDUSTRIAL FABRICATION INC

Z-979 6365

U SYNERGY INCORPORATED

Z-980 353 2 AnnexA Disallowed Input VAT 589.29 15 139.29 15 589.29 3 551.79 321.43 4 245.54 6 122.45 6 122.45 6 122.45 6 122.45 12 244.90 12 244.90 18 407.75 82 558.59 9 203.88 102 894.26 22 053.17 2 100.00 840.00 900.00 172 252.05 25 164.00 363 789.46 41.79 305.68 25.18 177.64 42.75 4 821.43 535.71 562.50 96.43 8 571.43 3 655.84 10 053.57 3 763.20 13 709.40 13 709.40 132.00 16 509.07 119 717.40 130 972.65 724.90 6 042.86 8 458.93 696.43 8 458.93 2 587.50 1 382.14 8 458.93 696.43 8 458.93 696.43 4 714.29 8 458.93 696.43 696.43 8 458.93 4 714.29 13 869.64 335 678.14 8 978.57 DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342

SCHEDULE OF DISALLOWED INPUT VAT

FOR THE THIRD QUARTER OF 2009

Exhibit Registered Name of Supplier No.

Invoice Number

U SYNERGY INCORPORATED

Z-981 354

U SYNERGY INCORPORATED

Z-982 363

U SYNERGY INCORPORATED

Z-983 380

MANDARIN ORIENTAL MANILA

Z-986

BEO# 7476

MANDARIN ORIENTAL MANILA

Z-987

BEO# 9038

MC NOVA APPAREL CORPORATION

Z-988 8220

MGE UPS SYSTEMS PHIUPPINES IN

Z-989 6104

MGE UPS SYSTEMS PHIUPPINES IN

Z-990 6361 MICRO-D INTERNATIONAL INC. Z-991 13673 MICRO-D INTERNATIONAL INC. Z-991 13674 MICRO-D INTERNATIONAL INC. Z-992 13801 MICRO-D INTERNATIONAL INC. Z-992 13802 MICRO-D INTERNATIONAL INC. Z-993 13892 MICRO-D INTERNATIONAL INC. Z-993 13893 MONARK EQUIPMENT CORP. Z-994

RH 02060836

MONARK EQUIPMENT CORP. Z-995

RH 02060853

O.LEDESMA & CO. INC Z-1040 200909125 P&L RESOURCES INC.

Z-1041 010-06/09/2009 P&L RESOURCES INC.

Z-1041 010C-06/20/2009 P&L RESOURCES INC.

Z-1041 0108-06/17/2009 P&L RESOURCES INC.

Z-1041

010D-07 /05/2009

PLDT Z-1054 21419361 PLDT Z-1055 21419380 PLDT Z-1055 23390470 PLDT Z-1056 21911668 PLDT Z-1057 22776213 PLDT Z-1058 22776230 PLDT Z-1058 24354552 PLDT Z-1065 23390398 PLDT Z-1066 23390400 PLDT Z-1067 23390402 PLDT Z-1068 23390406 PLDT Z-1071 23390458 PLDT Z-1072 23390465 PLDT Z-1073 23390471 PLDT Z-1075 23958746 PLDT Z-1076 23958747 PLDT Z-1077 23958765 PLDT Z-1078 24354522 PLDT Z-1078 25497680 PLDT Z-1079 24354535 PLDT Z-1080 24354604 PLDT Z-1081 24354610 PLDT Z-1082 24932674 PLDT Z-1083 24932675 PLDT Z-1084 25497638 PLDT Z-1085 25497644 PLDT Z-1086 25497662 PLDT Z-1087 25497672 PLDT Z-1088 25497675 PLDT Z-1089 25497676 PLDT Z-1090 25497677 PLDT Z-1091 25497679 PLDT Z-1092 25497682 PLDT Z-1093 25497684 PLDT Z-1094 25497686 PLDT Z-1095 25497687 PLDT Z-1096 25497690 PLDT Z-1097 25497691 PLDT Z-1098 25497692 PLDT Z-1099 25497693 PLDT Z-1100 25497694 3 Annex A Disallowed Input VAT 8 978.57 8 978.57 8 978.57 153.00 9 142.47 221616.00 509 093.40 169 697.80 122 098.17 22 185.99 113 802.32 18 041.14 117 978.32 15 630.86 93 214.29 93 214.29 316 800.00 514.29 1 285.71 2 941.07 3 776.79 239.40 239.40 239.40 160.71 239.40 (174 048.33) 82 228.59 239.40 239.40 239.40 239.40 239.40 239.40 239.40 239.40 239.40 451.91 217.68 217.68 239.40 428.30 239.40 16 200.00 19 980.00 239.40 160.71 239.40 160.71 239.40 239.40 239.40 239.40 239.40 239.40 160.71 160.71 239.40 239.40 239.40 239.40 239.40 DEUTSCHE KNOWLEDGE SERVICES - CTA CASE NO. 8342

SCHEDULE OF DISALLOWED INPUT VAT

FOR THE THIRD QUARTER OF 2009

Exhibit Registered Name of Supplier No.

Invoice Number PLDT Z-1101 25497695 PLDT Z-1102 25497696 PLDT Z-1103 25497697 PLDT Z-1104 25497700 PLDT Z-1105 25497701 PLDT Z-1106 25497708 PLDT Z-1107 25497709 PLDT Z-1108 25497710 PLDT Z-1110 25497714 PLDT Z-1111 25497715 PLDT Z-1112 25497717 PLDT Z-1113 25497718 PLDT Z-1114 25497721 PLDT Z-1115 25497722 PLDT Z-1116 25497723 PLDT Z-1118 25497727 PLDT Z-1121 25497731 PLDT Z-1122 25497732 PLDT Z-1124 25497735 PLDT Z-1126 25497737 PLDT Z-1127 25497739 PLDT Z-1128 25497740 PLDT Z-1131 25497745 PLDT Z-1132 25497746 PLDT Z-1133 25497747 PLDT Z-1134 25497748 PLDT Z-1135 25497749 PLDT Z-1136 25497750 PLDT Z-1137 25497751 PLDT Z-1138 25497752 PLDT Z-1139 25497753 PLDT Z-1140 25497754 PLDT Z-1141 25497756 PLDT Z-1142 25497757 PLDT Z-1143 25497758 PLDT Z-1144 25497759 PLDT Z-1145 25497760 PLDT Z-1146 25497763 PLDT Z-1147 25497766 PLDT Z-1148 25497769 PLDT Z-1150 25497771 PLDT Z-1151 25497772 PLDT Z-1154 26070205 PLDT Z-1173 26070268

POWERGEAR ELECTRICAL SALES CO

Z-1250 168

PREMIUM SECURITY & INVESTIGATI

Z-1253 85315

PREMIUM SECURITY & INVESTIGATI

Z-1253 86341

PREMIUM SECURITY & INVESTIGATI

Z-1253 86342

PREMIUM SECURITY & INVESTIGATI

Z-1254 85743

PREMIUM SECURITY & INVESTIGATI

Z-1254 90323

PREMIUM SECURITY & INVESTIGATI

Z-1254 90325

PREMIUM SECURITY & INVESTIGATI

Z-1254 90326

PREMIUM SECURITY & INVESTIGATI

Z-1254 90324

PREMIUM SECURITY & INVESTIGATI

Z-1255 85898

PREMIUM SECURITY & INVESTIGATI

Z-1256 86438

PREMIUM SECURITY & INVESTIGATI

Z-1256 87013

PREMIUM SECURITY & INVESTIGATI

Z-1257 88877

PREMIUM SECURITY & INVESTIGATI

Z-1257 88879

PREMIUM SECURITY & INVESTIGATI

Z-1257 88931

PREMIUM SECURITY & INVESTIGATI

Z-1258 89264

PREMIUM SECURITY & INVESTIGATI

Z-1258 89265

PREMIUM SECURITY & INVESTIGATI

Z-1259 89298 4 AnnexA Disallowed Input VAT 239.40 239.40 239.40 239.40 239.40 389.38 389.38 389.38 239.40 239.40 239.40 239.40 160.71 160.71 160.71 217.68 217.68 239.40 239.40 160.71 239.40 239.40 239.40 239.40 239.40 239.40 239.40 239.40 217.68 217.68 239.40 239.40 239.40 239.40 239.40 239.40 239.40 239.40 239.40 239.40 239.40 239.40 239.40 239.40 306 299.60 28.74 4 905.12 231.19 788.82 1 768.64 5 911.21 18.12 3 330.23 1 270.38 387.82 227.80 3 500.48 1 640.42 5 358.19 3 627.29 1 640.42 5 358.19 DEUTSCHE KNOWLEDGE SERVICES - CTA CASE NO. 8342

SCHEDULE OF DISALLOWED INPUT VAT

FOR THE THIRD QUARTER OF 2009

Exhibit Registered Name of Supplier No.

Invoice Number

PREMIUM SECURITY & INVESTIGATI

Z-1260 89574

PREMIUM SECURITY & INVESTIGATI

Z-1260 89575

PREMIUM SECURITY & INVESTIGATI

Z-1260 89576

PREMIUM SECURITY & INVESTIGATI

Z-1261 89903

PREMIUM SECURITY & INVESTIGATI

Z-1261 89910

PREMIUM SECURITY & INVESTIGATI

Z-1261 89954

PREMIUM SECURITY & INVESTIGATI

Z-1264 90637

PSEI FIRESAFETY SYSTEM

Z-1273 1290

PSEI FIRESAFETY SYSTEM

Z-1274 1293

PSEI FIRESAFETY SYSTEM

Z-1275 1295

PSEI FIRESAFETY SYSTEM

Z-1276 1305

PSEI FIRESAFETY SYSTEM

Z-1276 1307

PSEI FIRESAFETY SYSTEM

Z-1277 1325

PSEI FIRESAFETY SYSTEM

Z-1277 1326

RAMONA HOLDINGS COPRORATION

Z-1293

PRF DATED 09/02

REUTERS LIMITED

Z-1297 09-000818

RONA AGRO INDUSTRIAL DEVELOPME

Z-1316 PRF 8.14.09

SANTA FE MOVING AND RELOCATION

Z-1323 2409

SANTA FE MOVING AND RELOCATION

Z-1323 2442 SAS INSTITUTE (PHILS), INC. Z-1324 2932 SAS INSTITUTE (PHILS), INC. Z-1325 2949 SCHENKER PHILIPPINES INC. Z-1326 515289

SINCLAIR KNIGHT MERZ (PHILIPPI

Z-1349 PS01708

SINCLAIR KNIGHT MERZ (PHILIPPI

Z-1349 PS02464

SMART COMMUNICATIONS INC

Z-1364 7839909

SMART COMMUNICATIONS INC

Z-1365 10643368

SMART COMMUNICATIONS INC

Z-1366 5384785

SMART COMMUNICATIONS INC

Z-1366 3665173

SMART COMMUNICATIONS INC

Z-1367 3666010

SMART COMMUNICATIONS INC

Z-1368 5383402

SMART COMMUNICATIONS INC

Z-1368 7797795

SMART COMMUNICATIONS INC

Z-1369 9162382

SMART COMMUNICATIONS INC

Z-1370 10585985

SMART COMMUNICATIONS INC

Z-1371 10586188

SMART COMMUNICATIONS INC

Z-1372 9161199

SMART COMMUNICATIONS INC

Z-1373 10585595

SMART COMMUNICATIONS INC

Z-1375 9162602

SOP PRINTING HOUSE

Z-1379 2391 SUNVISION CABLE INC.

Z-1380 3268 SUNVISION CABLE INC.

Z-1381 3296 SUNVISION CABLE INC.

Z-1382 3342 TEMPO SERVICES INC.

Z-1386 59392

TIERRA INTERNATIONAL CONSTRUCT

Z-1396

PRF 08/04/09

TRANE PHILIPPINES

Z-1398 20957

TRANE PHILIPPINES

Z-1398 20958

TRANE PHILIPPINES

Z-1398 20959

TRANE PHILIPPINES

Z-1398 20961

TWINS CREATIVE SPECIAL

Z-1400 91212FORTV01DKS

sub-total AnnexA Disallowed Input VAT 5 358.19 1640.42 3 683.08 3 508.66 1640.42 5 659.41 18.12 2 340.00 2 678.57 4 146.43 2 340.00 4 146.43 4 146.43 2 957.14 235 336.80 13 073.80 348 631.58 11102.00 65.78 5 400.00 8 640.00 337 500.00 29 801.09 32 400.00 375.00 375.00 198.62 204.16 634.17 683.22 623.26 192.86 527.63 192.86 222.17 262.05 323.37 589.29 10 621.94 3 360.00 3 360.00 2 726.04 316 800.00 192 000.00 121 071.43 12 852.00 2 400.00 225 000.00

7. 358 594.38 3 Input VAT on purchases of services supported by OR dated outside the period of claim and wherein the amount of in out VAT was not seoaratelv indicated ESCO Audio Visual pte.Ltd. Z-804 ESI27307 1170.00 ESCO Audio Visual pte,Ltd. Z-804 SR1849/08 (9 654.79) ESCO Audio Visual pte.Ltd. Z-804 ESI26595 18 000.00 ESCO Audio Visual pte,Ltd. Z-804 SR033/09 (1969.92) ESCO Audio Visual pte.Ltd. Z-804 ESI27294 2 640.00 ESCO Audio Visual pte,Ltd. Z-804 ESI27007 362 124.00 I SYSTEMS INTEGRATORS INC. Z-942 974 83 250.00

MAKATI SHANGRI-LA HOTEL

Z-985 57224 3 756.81

POWERGEAR ELECTRICAL SALES CO

Z-1251 172 57 519.42

SGV-DEVELOPMENT DIMENSIONS INT

Z-767 2874 17 405.36

SGV-DEVELOPMENT DIMENSIONS INT

Z-767 2894 17 405.36 5 DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342

SCHEDULE OF DISALLOWED INPUT VAT

FOR THE THIRD QUARTER OF 2009

Exhibit Registered Name of Supplier No.

Invoice Number

WIL-AN COMMERCIAL INC

Z-1421 1486 sub-total 4 Input VAT on purchases of goods supported by invoices dated outside the period of claim BElTILANE MARKETING CORPORATIO Z-706 164083

CONTROL AND ANALYTICAL LABORAT

Z-752 2185

ELECTRONIC SECURITY SYSTEMS CO

Z-789 8061

ELECTRONIC SECURITY SYSTEMS CO

Z-790 8082 HEWLElT-PACKARD PHILIPPINES Z-927 R1FI053590 HEWLElT -PACKARD PHILIPPINES Z-928 R1FI053631 HEWLElT-PACKARD PHILIPPINES Z-929 R1FI054173 HEWLElT-PACKARD PHILIPPINES Z-930 R1FI054174 HEWLElT-PACKARD PHILIPPINES Z-931 R1FI054494 INDOPLAS PHILS. INC Z-944 1218 INTENSE CAR AUTO SALON CORP. Z-947 1788 JASON MANUFACTURING PHILS. COR Z-949 75410 Paoertech Inc.

Z-1042 187429

PHILIPPINE VENDING CORPORATION

Z-1043 66244

QUARTZ BUSINESS PRODUCTS CORP

Z-1279 387746

QUARTZ BUSINESS PRODUCTS CORP

Z-1280 387747

QUARTZ BUSINESS PRODUCTS CORP

Z-1281 392832

SHELLSOFT TECHNOLOGY CORPORATI

Z-1340 2177

SHELLSOFT TECHNOLOGY CORPORATI

Z-1341 2178

SKY COMPUTER AND OFFICE SUPPLI

Z-1350 179320

SKY COMPUTER AND OFFICE SUPPLI

Z-1351 180304

SKY COMPUTER AND OFFICE SUPPLI

Z-1352 181157 sub-total AnnexA Disallowed Input VAT 12 000.00 563.646.24 8 115.64 648.00 1 341.84 1129.11 93 949.08 93 949.08 39 296.22 44 909.97 22 955.67 11908.93 1800.00 16 531.02 3 379.28 20 060.27 4 456.61 2 867.14 4 323.21 6 428.57 3 214.29 1 253.57 546.43 1 253.57 384317.50 5 Input VAT on purchase of goods supported by invoice wherein the amount of input VAT was not separately indicated ESCO Audio Visual pte.Ltd. Z-805 ESI27482 2 969.76 ESCO Audio Visual pte,Ltd. Z-806 ESI27648 98 587.28 ESCO Audio Visual pte,Ltd. Z-807 ESI27762 1 396.32 ESCO Audio Visual pte,Ltd. Z-808 ESI27891 2 724.00 FIRENZE OF CHICAGO INC. Z-855 852 3 528.21

FIRST ADVANTAGE AUSTRALIA

Z-856 45459 107 560.22

FIRST ADVANTAGE AUSTRALIA

Z-857 45462 4 634.92

FIRST ADVANTAGE AUSTRALIA

Z-858 45806 78 104.71

FIRST ADVANTAGE AUSTRALIA

Z-859 45807 5 006.33

FIRST ADVANTAGE AUSTRALIA

Z-860 46567 30 154.29 PRECISION BLACK TONER INC. Z-1252 11798 5 575.71

UNI -ASIA HEAL THCARE MEDICAL

Z-1402 8558 7 607.14

AUDIENCE OF ONE ADVERTISING AG

Z-511 48 6 120.00

CATWALK ADVERTISING AND MARKET

Z-727 10 1987.50

CATWALK ADVERTISING AND MARKET

Z-728 55 142.71 sub-total 356,099.10 6 Input VAT on purchases of goods supported by invoice dated outside the period of claim and wherein the amount of in out VAT was not seoaratelv indicated FIRENZE OF CHICAGO INC. Z-854 749 2 160.54

JJED PHILIPPINES INC

Z-951 67785 6 240.96

JJED PHILIPPINES INC

Z-952 75240 14 687.85

MAGALLANES MANAGEMENT CORP

Z-984 16554 7 307.14 NATIONAL BOOK STORE INC. Z-996 to

SOA 05/15/09

5,343.70 1013 NATIONAL BOOK STORE INC. Z-1014

SOA 06/22/09

5,324.57 to z- 1022 NATIONAL BOOK STORE INC. Z-1023

SOA 07/02/09

5,726.95 to 1039

RIEMUELE TRADING

Z-1298 12723 594.64

SANCTUARY SALES

Z-1317 35938 737.14

SANCTUARY SALES

Z-1318 45822 74.73

SANCTUARY SALES

Z-1319 45823 55.18 6 DEUTSCHE KNOWLEDGE SERVICES - CTA CASE NO. 8342

SCHEDULE OF DISALLOWED INPUT VAT

FOR THE THIRD QUARTER OF 2009

Exhibit Registered Name of Supplier No.

Invoice Number

SMB ELECTRIC PTE LTD

Z-1377 I2007109

THE CUUNARY EXCHANGE INC

Z-1392 47912

THE CUUNARY EXCHANGE INC

Z-1393 47935

THE CULINARY EXCHANGE INC

Z-1394 48843

UNI-ASIA HEALTHCARE MEDICAL

Z-1403 16911 sub-total 7 Input VAT on purchase of goods supported by zero-rated invoice Gendiesel Philippines Inc. Z-887 28706 sub-total AnnexA Disallowed Input VAT 661 265.74 101.79 1 221.43 3 257.14 62 331.43 776,430.93 1 233 336.36 1 233,336.36 8 Input VAT on purchases of services supported by documents imprinted with the statement "This document is not a valid source of input tax" PLDT Z-1050 18552017 160.71 PLDT Z-1051 18990279 160.98 PLDT Z-1052 19191450 360.00 PLDT Z-1052 19492059 360.00 PLDT Z-1053 20025540 360.00 PLDT Z-1053 20473048 360.00 PLDT Z-1059 22776237 239.40 PLDT Z-1060 22776240 160.71 PLDT Z-1061 22776249 239.40 PLDT Z-1062 22776252 239.40 PLDT Z-1063 24354581 239.40 PLDT Z-1064 22776259 486.67 PLDT Z-1069 23390416 76 570.02 PLDT Z-1070 23390441 7 853.73 PLDT Z-1074 23958745 239.40 PLDT Z-1109 25497711 70 134.09 PLDT Z-1117 25497725 160.71 PLDT Z-1119 25497728 239.40 PLDT Z-1120 25497730 239.40 PLDT Z-1123 25497734 239.40 PLDT Z-1125 25497736 6128.28 PLDT Z-1129 25497741 239.40 PLDT Z-1130 25497742 239.40 PLDT Z-1149 25497770 239.40 PLDT Z-1152 25772045 16 200.00 PLDT Z-1153 25772046 19 980.00 PLDT Z-1155 26070211 160.71 PLDT Z-1156 26070239 160.71 PLDT Z-1157 26070242 239.40 PLDT Z-1158 26070243 239.40 PLDT Z-1159 26070244 239.40 PLDT Z-1160 26070246 239.40 PLDT Z-1161 26070247 217.68 PLDT Z-1162 26070249 239.40 PLDT Z-1163 26070253 160.71 PLDT Z-1164 26070254 160.71 PLDT Z-1165 26070257 239.40 PLDT Z-1166 26070258 239.40 PLDT Z-1167 26070259 239.40 PLDT Z-1168 26070261 239.40 PLDT Z-1169 26070262 239.40 PLDT Z-1170 26070263 239.40 PLDT Z-1171 26070264 239.40 PLDT Z-1172 26070267 239.40 PLDT Z-1174 26070274 389.38 PLDT Z-1175 26070275 389.38 PLDT Z-1176 26070276 389.38 PLDT Z-1177 26070277 60 387.18 PLDT Z-1178 26070280 239.40 PLDT Z-1179 26070281 239.40 PLDT Z-1180 26070282 251.52 7 DEUTSCHE KNOWLEDGE SERVICES - CTA CASE NO. 8342

SCHEDULE OF DISALLOWED INPUT VAT

FOR THE THIRD QUARTER OF 2009

Exhibit Registered Name of Supplier No.

Invoice Number PLDT Z-1181 26070283 PLDT Z-1182 26070288 PLDT Z-1183 26070289 PLDT Z-1184 26070291 PLDT Z-1185 26070292 PLDT Z-1186 26070293 PLDT Z-1187 26070294 PLDT Z-1188 26070295 PLDT Z-1189 26070297 PLDT Z-1190 26070298 PLDT Z-1191 26070300 PLDT Z-1192 26070301 PLDT Z-1193 26070302 PLDT Z-1194 26070305 PLDT Z-1195 26070311 PLDT Z-1196 26070312 PLDT Z-1197 26070313 PLDT Z-1198 26070314 PLDT Z-1199 26070315 PLDT Z-1200 26070316 PLDT Z-1201 26070317 PLDT Z-1202 26070318 PLDT Z-1203 26070319 PLDT Z-1204 26070320 PLDT Z-1205 26070322 PLDT Z-1206 26070323 PLDT Z-1207 26070324 PLDT Z-1208 26070325 PLDT Z-1209 26070326 PLDT Z-1210 26070327 PLDT Z-1211 26070329 PLDT Z-1212 26070333 PLDT Z-1213 26070336 PLDT Z-1214 26070337 PLDT Z-1215 26070338 PLDT Z-1216 26070339 PLDT Z-1217 26964953 PLDT Z-1218 26964954 PLDT Z-1219 26964956 PLDT Z-1220 26964959 PLDT Z-1221 26964963 PLDT Z-1222 26964964 PLDT Z-1223 26964967 PLDT Z-1224 26964968 PLDT Z-1225 26964969 PLDT Z-1226 26964971 PLDT Z-1227 26964972 PLDT Z-1228 26964973 PLDT Z-1229 26964974 PLDT Z-1230 26964977 PLDT Z-1231 26964978 PLDT Z-1232 26964994 PLDT Z-1233 26964999 PLDT Z-1234 26965021 PLDT Z-1235 26965023 PLDT Z-1236 26965024 PLDT Z-1237 26965025 PLDT Z-1238 26965027 PLDT Z-1239 26965028 PLDT Z-1240 26965029 PLDT Z-1241 26965030 PLDT Z-1242 26965032 8 Annex A Disallowed Input VAT 239.40 160.71 160.71 160.71 160.71 217.68 239.40 239.40 217.68 239.40 239.40 239.40 6 216.99 239.40 239.40 239.40 239.40 239.40 239.40 239.40 217.68 217.68 239.40 239.40 239.40 239.40 239.40 239.40 212.43 239.40 239.40 239.40 239.40 239.40 239.40 239.40 239.40 239.40 239.40 239.40 160.71 160.71 239.40 239.40 239.40 239.40 239.40 239.40 239.40 239.40 239.40 239.40 160.71 239.40 239.40 239.40 239.40 217.68 217.68 239.40 239.40 239.40 DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342

SCHEDULE OF DISALLOWED INPUT VAT

FOR THE THIRD QUARTER OF 2009

Exhibit Registered Name of Supplier No.

Invoice Number PLDT Z-1243 26965033 PLDT Z-1244 26965034 PLDT Z-1245 26965035 PLDT Z-1246 26965041 PLDT Z-1247 26965046 PLDT Z-1248 26965049 PLDT Z-1249 26965050

SMART COMMUNICATIONS INC

Z-1374 3665823

SMART COMMUNICATIONS INC

Z-1374 5401203

SMART COMMUNICATIONS INC

Z-1374 7797796 sub-total 9 Input Vat on purchases of services supported by documents other than VAT OR AJA Enterprises Pte Ltd Z-487 9001263 AJA Enterorises Pte Ltd Z-488 9001353 AJA Enterprises Pte Ltd Z-489 9001388

AVAYA PHILIPPINES INC

Z-516

AIP0906008/ AOS

AVAYA PHILIPPINES INC

Z-517

AIP0906009/ AOS

AVAYA PHILIPPINES INC

Z-518 AIP0906010/AOS

CARINA CASTANEDA LEBRON

Z-726 8214 COMMTECH ASIA (Sinoaoore) Pte Z-745 COS0903002 COMMTECH ASIA (Sinqapore) Pte Z-746 COS0904001 COMMTECH ASIA (Sinqapore) Pte Z-747 COS0906003

HDAP SINGAPORE PTE LTD

Z-912

HDAP/0023/ APR09

sub-total 10 Overclaimed input VAT on purchase of services Input VAT claimed

ASIA SPECIAL SITUATIONS M3P2

Z-507 1003000R8012 19 841.64

ASIA SPECIAL SITUATIONS M3P2

Z-508 1003000R8181/306 19 474.56

ATLANTICA FIRE SAFETY SYSTEMS

Z-509 2344 712.80

CAREER MANAGEMENT CONSULTING

Z-717 128 21 240.00

CAREER MANAGEMENT CONSULTING

Z-719 130 19 710.00

CAREER MANAGEMENT CONSULTING

Z-721 135 14 400.00

CAREER MANAGEMENT CONSULTING

Z-721 137 2 400.00

CAREER MANAGEMENT CONSULTING

Z-723 138 16 650.00

CAREER MANAGEMENT CONSULTING

Z-724 139 2 400.00

CAREER MANAGEMENT CONSULTING

Z-725 140 14 610.00

DHL EXPRESS PHILS CORP

Z-774 D01314335C 1129.60

DHL EXPRESS PHILS CORP

Z-775 D01315847A 1009.60

DHL EXPRESS PHILS CORP

Z-775 D01317433C 1 215.60

DHL EXPRESS PHILS CORP

Z-775 D01317465C 1 215.60

DHL EXPRESS PHILS CORP

Z-776 D01318493A 548.60

DHL EXPRESS PHILS CORP

Z-777 001344702 12 579.89

FRASERS HOSPITALITY INVESTMENT

Z-872 1003000R9138 16 692.48

FRASERS HOSPITALITY INVESTMENT

Z-873 1003000R9321/29 9 041.76

FUJI XEROX PHILIPPINES INC

Z-884 143666 45 783.49

FUJI XEROX PHILIPPINES INC

Z-884 143667 16 385.88

FUJI XEROX PHILIPPINES INC

Z-884 143668 5 466.49

FUJI XEROX PHILIPPINES INC

Z-885 143883 5 769.19

FUJI XEROX PHILIPPINES INC

Z-885 143884 45 783.49

FUJI XEROX PHILIPPINES INC

Z-885 143885 23 803.51

INTERNATIONAL ELEVATOR & EQUIP

Z-948 7806 426 857.14 Prime Manpower Resources Z-1265 7939 9 945.60 sub-total 11 Without supporting documents

ACCENT MICRO TECHNOLOGIES INC

102873

ACCENT MICRO TECHNOLOGIES INC

103045 ASCOTT MAKATI INC.

AM09-1562

AUDIOMAN ENTERPRISES

24911

BUREAU OF CUSTOMS

2588

BUREAU OF CUSTOMS

D01246500C 9 AnnexA Disallowed Input VAT 239.40 239.40 239.40 239.40 239.40 239.40 239.40 332.94 286.60 196.11 290931.38 286 244.07 980 693.61 858 106.90 151951.58 123 512.14 177 142.13 146 470.32 276 109.63 199 920.80 157 636.30 69 484.51 .1427. 271.99 Should be 18,903.74 937.90 18,231.77 1 242.79 118.80 594.00 18,728.00 2 512.00 17,381.00 2 329.00 14,814.60 1985.40 14,682.70 1 967.30 2,117.40 282.60 12,883.40 1 726.60 33.60 1 096.00 100.80 3 340.00 33.60 515.00 1,032.89 11 547.00 15,613.72 1 078.76 8,457.57 584.19 65,201.75 2 434.11 72,784.70 2 571.49 419,234.69 7 622.45 9,647.23 298.37 44,664.96 11 040.00 1 304.45 14 545.20 2 256.43 25 221.00 640.00 DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342

SCHEDULE OF DISALLOWED INPUT VAT

FOR THE THIRD QUARTER OF 2009

Exhibit Registered Name of Supplier No.

Invoice Number

BUREAU OF CUSTOMS

001267370A

BUREAU OF CUSTOMS

001267779A

BUREAU OF CUSTOMS

001356771

CAREER MANAGEMENT CONSULTING

131

CAREER MANAGEMENT CONSULTING

132

COLUERS INTERNATIONAL PHILIPP

9187

OEXTERTON CORPORATION

203978

DIGITAL TELECOMMUNICATIONS

117067896

DIGITAL TELECOMMUNICATIONS

118778122

DIGITAL TELECOMMUNICATIONS

120801239 ePLOT INC.

2475

ESE REALTY CORP

20000812

EXCLUSIVE CARS INC

07-00544H

EXCLUSIVE CARS INC

07-00656B

EXCLUSIVE CARS INC

07-00690P

EXCLUSIVE CARS INC

07-008320

EXCLUSIVE CARS INC

07-01127B

EXCLUSIVE CARS INC

07-01318

EXCLUSIVE CARS INC

07-01344

EXCLUSIVE CARS INC

07-01466

EXCLUSIVE CARS INC

07-01904

EXCLUSIVE CARS INC

08-03537

EXCLUSIVE CARS INC

08-03771

EXCLUSIVE CARS INC

08-04174

EXCLUSIVE CARS INC

08-05326-A

EXCLUSIVE CARS INC

08-05331-A

EXCLUSIVE CARS INC

08-05332-A

EXCLUSIVE CARS INC

08-05333-A

EXCLUSIVE CARS INC

08-05334-A

EXCLUSIVE CARS INC

08-05336-A

EXCLUSIVE CARS INC

08-05343-A

EXCLUSIVE CARS INC

08-08564-A

EXCLUSIVE CARS INC

08-08659-B

EXCLUSIVE CARS INC

08-08878-A

EXCLUSIVE CARS INC

09-09151-A

EXCLUSIVE CARS INC

09-10045-A

EXCLUSIVE CARS INC

09-10046-A

EXCLUSIVE CARS INC

09-10190

EXCLUSIVE CARS INC

09-10313-A

EXCLUSIVE CARS INC

09-10340-A

EXCLUSIVE CARS INC

09-10359-A

EXCLUSIVE CARS INC

09-10390

EXCLUSIVE CARS INC

09-10503-A

EXCLUSIVE CARS INC

09-10508

EXCLUSIVE CARS INC

09-10562

EXCLUSIVE CARS INC

09-10563-A

EXCLUSIVE CARS INC

09-10565-A

EXCLUSIVE CARS INC

09-10583-A

EXCLUSIVE CARS INC

09-10673-A

EXCLUSIVE CARS INC

09-10676-A

EXCLUSIVE CARS INC

09-10701-A

EXCLUSIVE CARS INC

09-10839

EXCLUSIVE CARS INC

09-10841-A

EXCLUSIVE CARS INC

09-11132

EXCLUSIVE CARS INC

09-11137

EXCLUSIVE CARS INC

09-11146

EXCLUSIVE CARS INC

09-11314

EXCLUSIVE CARS INC

09-11316

EXCLUSIVE CARS INC

09-11332

EXCLUSIVE CARS INC

09-11334

EXCLUSIVE CARS INC

09-11342

EXCLUSIVE CARS INC

09-11347 10 Annex A Disallowed Input VAT 471.00 7 899.00 12 166.00 13 080.00 21600.00 5 285.90 342.86 193 606.44 193 025.28 194 388.00 (191 571.43) 316 800.00 1422.86 2 420.90 249.12 1 819.57 2 063.81 1857.38 1160.09 7 328.63 271.88 319.55 133.71 238.18 3 314.35 3 019.74 3 314.35 2 946.09 2 504.17 2 651.48 131.25 2 831.25 2 504.17 613.76 1 300.10 1 000.20 1 310.29 42.86 2 378.30 742.41 1489.32 1 009.75 46.07 1 026.47 341.80 271.07 921.33 758.61 679.30 1 292.20 716.80 486.43 508.93 102.86 1 303.98 1162.52 320.36 677.17 21.43 81.43 21.43 343.93 DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342

SCHEDULE OF DISALLOWED INPUT VAT

FOR THE THIRD QUARTER OF 2009

Exhibit Registered Name of Supplier No.

Invoice Number

EXCLUSIVE CARS INC

09-11348

EXCLUSIVE CARS INC

09-11418

EXCLUSIVE CARS INC

09-11419

EXCLUSIVE CARS INC

09-11420

EXCLUSIVE CARS INC

09-11421

EXCLUSIVE CARS INC

09-11422

EXCLUSIVE CARS INC

09-11423

EXCLUSIVE CARS INC

09-11424

EXCLUSIVE CARS INC

09-11425

EXCLUSIVE CARS INC

09-11426

EXCLUSIVE CARS INC

09-11427

EXCLUSIVE CARS INC

09-11428

EXCLUSIVE CARS INC

09-11429

EXCLUSIVE CARS INC

09-11431

EXCLUSIVE CARS INC

09-11433

EXCLUSIVE CARS INC

09-11435

EXCLUSIVE CARS INC

09-11436

EXCLUSIVE CARS INC

09-11437

EXCLUSIVE CARS INC

09-11438

EXCLUSIVE CARS INC

09-11439

EXCLUSIVE CARS INC

09-11440

EXCLUSIVE CARS INC

09-11441

EXCLUSIVE CARS INC

09-11442

EXCLUSIVE CARS INC

09-11443

EXCLUSIVE CARS INC

09-11445

EXCLUSIVE CARS INC

09-11446

EXCLUSIVE CARS INC

09-11448

EXCLUSIVE CARS INC

09-11449

EXCLUSIVE CARS INC

09-11451

EXCLUSIVE CARS INC

09-11452

EXCLUSIVE CARS INC

09-11453

EXCLUSIVE CARS INC

09-11454

EXCLUSIVE CARS INC

09-11455

EXCLUSIVE CARS INC

09-11456

EXCLUSIVE CARS INC

09-11468

EXCLUSIVE CARS INC

09-11501

EXCLUSIVE CARS INC

09-11502

EXCLUSIVE CARS INC

09-11503

EXCLUSIVE CARS INC

09-11504

EXCLUSIVE CARS INC

09-11505

EXCLUSIVE CARS INC

09-11506

EXCLUSIVE CARS INC

09-11507

EXCLUSIVE CARS INC

09-11509

EXCLUSIVE CARS INC

09-11510

EXCLUSIVE CARS INC

09-11512

EXCLUSIVE CARS INC

09-11513

EXCLUSIVE CARS INC

09-11514

EXCLUSIVE CARS INC

09-11515

EXCLUSIVE CARS INC

09-11516

EXCLUSIVE CARS INC

09-11517

EXCLUSIVE CARS INC

09-11518

EXCLUSIVE CARS INC

09-11520

EXCLUSIVE CARS INC

09-11521

EXCLUSIVE CARS INC

09-11522

EXCLUSIVE CARS INC

09-11523

EXCLUSIVE CARS INC

09-11524

EXCLUSIVE CARS INC

09-11526

EXCLUSIVE CARS INC

09-11527

EXCLUSIVE CARS INC

09-11528

EXCLUSIVE CARS INC

09-11529

EXCLUSIVE CARS INC

09-11531

EXCLUSIVE CARS INC

09-11533 11 AnnexA Disallowed Input VAT 777.87 5.36 21.43 451.07 411.35 581.79 692.14 1 331.73 46.07 81.32 21.43 412.50 610.71 854.92 35.36 153.21 1408.76 784.29 412.39 634.18 21.43 21.43 21.43 46.07 509.91 588.11 966.37 17.14 42.86 267.86 482.14 589.29 662.17 957.67 61.07 21.43 35.36 141.43 700.71 260.36 1 053.24 842.19 21.43 21.43 97.50 403.83 423.21 455.29 729.59 1187.07 21.43 346.07 223.93 594.67 653.48 660.02 290.36 478.93 1 358.48 864.58 46.07 116.79 DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342

SCHEDULE OF DISALLOWED INPUT VAT

FOR THE THIRD QUARTER OF 2009

Exhibit Registered Name of Supplier No.

Invoice Number

EXCLUSIVE CARS INC

09-11534

EXCLUSIVE CARS INC

09-11535

EXCLUSIVE CARS INC

09-11587

EXCLUSIVE CARS INC

09-11588

EXCLUSIVE CARS INC

09-11589

EXCLUSIVE CARS INC

09-11590

EXCLUSIVE CARS INC

09-11592

EXCLUSIVE CARS INC

09-11593

EXCLUSIVE CARS INC

09-11594

EXCLUSIVE CARS INC

09-11595

EXCLUSIVE CARS INC

09-11596

EXCLUSIVE CARS INC

09-11597

EXCLUSIVE CARS INC

09-11598

EXCLUSIVE CARS INC

09-11599

EXCLUSIVE CARS INC

09-11600

EXCLUSIVE CARS INC

09-11601

EXCLUSIVE CARS INC

09-11602

EXCLUSIVE CARS INC

09-11606

EXCLUSIVE CARS INC

09-11607

EXCLUSIVE CARS INC

09-11608

EXCLUSIVE CARS INC

09-11617

EXCLUSIVE CARS INC

09-11619

EXCLUSIVE CARS INC

09-11621

EXCLUSIVE CARS INC

09-11622

EXCLUSIVE CARS INC

09-11623

EXCLUSIVE CARS INC

09-11626

EXCLUSIVE CARS INC

09-11627

EXCLUSIVE CARS INC

09-11628

EXCLUSIVE CARS INC

09-11629

EXCLUSIVE CARS INC

09-11630

EXCLUSIVE CARS INC

09-11631

EXCLUSIVE CARS INC

09-11632

EXCLUSIVE CARS INC

09-11634

EXCLUSIVE CARS INC

09-11637

EXCLUSIVE CARS INC

09-11638

EXCLUSIVE CARS INC

09-11639

EXCLUSIVE CARS INC

09-11641

EXCLUSIVE CARS INC

09-11642

EXCLUSIVE CARS INC

09-11644

EXCLUSIVE CARS INC

09-11645

EXCLUSIVE CARS INC

09-11646

EXCLUSIVE CARS INC

09-11647

EXCLUSIVE CARS INC

09-11648

EXCLUSIVE CARS INC

09-11649

EXCLUSIVE CARS INC

09-11650

EXCLUSIVE CARS INC

09-11651

EXCLUSIVE CARS INC

09-11693

EXCLUSIVE CARS INC

09-11694

EXCLUSIVE CARS INC

09-11695

EXCLUSIVE CARS INC

09-11696

EXCLUSIVE CARS INC

09-11697

EXCLUSIVE CARS INC

09-11699

EXCLUSIVE CARS INC

09-11701

EXCLUSIVE CARS INC

09-11702

EXCLUSIVE CARS INC

09-11704

EXCLUSIVE CARS INC

09-11705

EXCLUSIVE CARS INC

09-11706

EXCLUSIVE CARS INC

09-11707

EXCLUSIVE CARS INC

09-11708

EXCLUSIVE CARS INC

09-11712

EXCLUSIVE CARS INC

09-11713

EXCLUSIVE CARS INC

09-11714 12 AnnexA Disallowed Input VAT 327.75 728.58 2 760.27 2 821.61 2 576.25 2 514.91 2 576.25 2 637.59 2 821.61 2 637.59 2 514.91 2 882.95 2 330.89 2 514.91 2 514.91 2 269.55 2 760.27 2 821.61 2 821.61 2 453.57 35.36 105.00 736.09 563.57 837.91 26.79 351.43 441.46 388.93 848.51 1045.29 51.43 172.50 1154.81 458.60 575.36 62.14 362.14 1 001.73 980.14 21.43 78.21 285.00 376.07 714.54 355.71 21.43 31.07 75.96 21.43 142.39 491.79 760.64 17.14 46.07 223.93 252.86 727.41 625.53 273.21 758.36 1 245.04 DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342

SCHEDULE OF DISALLOWED INPUT VAT

FOR THE THIRD QUARTER OF 2009

Exhibit Registered Name of Supplier No.

Invoice Number

EXCLUSIVE CARS INC

09-11715

EXCLUSIVE CARS INC

09-11716

EXCLUSIVE CARS INC

09-11717

EXCLUSIVE CARS INC

09-11718

EXCLUSIVE CARS INC

09-11720

EXCLUSIVE CARS INC

09-11723

EXCLUSIVE CARS INC

09-11724

EXCLUSIVE CARS INC

09-11726

EXCLUSIVE CARS INC

09-11772

EXCLUSIVE CARS INC

09-11773

EXCLUSIVE CARS INC

09-11774

EXCLUSIVE CARS INC

09-11775

EXCLUSIVE CARS INC

09-11777

EXCLUSIVE CARS INC

09-11778

EXCLUSIVE CARS INC

09-11780

EXCLUSIVE CARS INC

09-11781

EXCLUSIVE CARS INC

09-11782

EXCLUSIVE CARS INC

09-11783

EXCLUSIVE CARS INC

09-11784

EXCLUSIVE CARS INC

09-11785

EXCLUSIVE CARS INC

09-11786

EXCLUSIVE CARS INC

09-11787

EXCLUSIVE CARS INC

09-11788

EXCLUSIVE CARS INC

09-11789

EXCLUSIVE CARS INC

09-11790

EXCLUSIVE CARS INC

09-11791

EXCLUSIVE CARS INC

09-11792

EXCLUSIVE CARS INC

09-11863

EXCLUSIVE CARS INC

09-11864

EXCLUSIVE CARS INC

09-11866

EXCLUSIVE CARS INC

09-11868

EXCLUSIVE CARS INC

09-11869

EXCLUSIVE CARS INC

09-11870

EXCLUSIVE CARS INC

09-11871

EXCLUSIVE CARS INC

09-11872

EXCLUSIVE CARS INC

09-11873

EXCLUSIVE CARS INC

09-11874

EXCLUSIVE CARS INC

09-11875

EXCLUSIVE CARS INC

09-11876

EXCLUSIVE CARS INC

09-11877

EXCLUSIVE CARS INC

09-11878

EXCLUSIVE CARS INC

09-11879

EXCLUSIVE CARS INC

09-11880

EXCLUSIVE CARS INC

09-11881

EXCLUSIVE CARS INC

09-11882

EXCLUSIVE CARS INC

09-11883

EXCLUSIVE CARS INC

09-11884

EXCLUSIVE CARS INC

09-11885

EXCLUSIVE CARS INC

09-11886

EXCLUSIVE CARS INC

09-11887

EXCLUSIVE CARS INC

09-11888

EXCLUSIVE CARS INC

09-11889

EXCLUSIVE CARS INC

09-11892

EXCLUSIVE CARS INC

09-11893

EXCLUSIVE CARS INC

09-11894

EXCLUSIVE CARS INC

09-11895

EXCLUSIVE CARS INC

09-11928

EXCLUSIVE CARS INC

09-11929

EXCLUSIVE CARS INC

09-11930

EXCLUSIVE CARS INC

09-11931

EXCLUSIVE CARS INC

09-11932

EXCLUSIVE CARS INC

09-11933 13 AnnexA Disallowed Input VAT 87.86 248.58 490.71 633.12 1 311.49 75.00 803.47 662.18 2 514.91 2 760.27 2 576.25 2 760.27 2 637.59 2 698.93 2 882.95 2 882.95 2 882.95 2 882.95 2 882.95 2 698.93 2 821.61 2 882.95 2 882.95 2 882.95 2 882.95 2 882.95 2 882.95 45.00 113.57 279.65 978.27 811.07 46.07 85.71 126.43 340.71 1 068.15 1347.68 741.43 21.43 64.29 208.93 356.79 845.40 1 214.81 769.20 188.58 141.43 484.31 871.09 1410.88 836.84 259.29 630.03 997.43 943.93 312.87 244.30 460.61 1249.23 1 001.60 741.43 DEUTSCHE KNOWLEDGE SERVICES - CTA CASE NO. 8342

SCHEDULE OF DISALLOWED INPUT VAT

FOR THE THIRD QUARTER OF 2009

Exhibit Registered Name of Supplier No.

Invoice Number

EXCLUSIVE CARS INC

09-11934

EXCLUSIVE CARS INC

09-11935

EXCLUSIVE CARS INC

09-11936

EXCLUSIVE CARS INC

09-11937

EXCLUSIVE CARS INC

09-11938

EXCLUSIVE CARS INC

09-11939

EXCLUSIVE CARS INC

09-11940

EXCLUSIVE CARS INC

09-11941

EXCLUSIVE CARS INC

09-11942

EXCLUSIVE CARS INC

09-11944

EXCLUSIVE CARS INC

09-11947

EXCLUSIVE CARS INC

09-11948

EXCLUSIVE CARS INC

09-11949

EXCLUSIVE CARS INC

09-11950

EXCLUSIVE CARS INC

09-11952

EXCLUSIVE CARS INC

09-11953

EXCLUSIVE CARS INC

09-11954

EXCLUSIVE CARS INC

09-11955

EXCLUSIVE CARS INC

09-11957

EXCLUSIVE CARS INC

09-11958

EXCLUSIVE CARS INC

09-11959

EXCLUSIVE CARS INC

09-11960

EXCLUSIVE CARS INC

09-11962

EXCLUSIVE CARS INC

09-11963

EXCLUSIVE CARS INC

09-11965

EXCLUSIVE CARS INC

09-11967

EXCLUSIVE CARS INC

09-11968

EXCLUSIVE CARS INC

09-11969

EXCLUSIVE CARS INC

09-11970

EXCLUSIVE CARS INC

09-11971

EXCLUSIVE CARS INC

09-11972

EXCLUSIVE CARS INC

09-11982

EXCLUSIVE CARS INC

09-12012

EXCLUSIVE CARS INC

09-12013

EXCLUSIVE CARS INC

09-12014

EXCLUSIVE CARS INC

09-12015

EXCLUSIVE CARS INC

09-12017

EXCLUSIVE CARS INC

09-12020

EXCLUSIVE CARS INC

09-12021

EXCLUSIVE CARS INC

09-12022

EXCLUSIVE CARS INC

09-12023

EXCLUSIVE CARS INC

09-12024

EXCLUSIVE CARS INC

09-12048

EXCLUSIVE CARS INC

09-12050

EXCLUSIVE CARS INC

09-12052

EXCLUSIVE CARS INC

09-12062

EXCLUSIVE CARS INC

09-12063

EXCLUSIVE CARS INC

09-12064

EXCLUSIVE CARS INC

09-12065

EXCLUSIVE CARS INC

09-12066

EXCLUSIVE CARS INC

09-12067

EXCLUSIVE CARS INC

09-12068

EXCLUSIVE CARS INC

09-12069

EXCLUSIVE CARS INC

09-12070

EXCLUSIVE CARS INC

09-12071

EXCLUSIVE CARS INC

09-12072

EXCLUSIVE CARS INC

09-12073

EXCLUSIVE CARS INC

09-12074

EXCLUSIVE CARS INC

09-12075

EXCLUSIVE CARS INC

09-12076

EXCLUSIVE CARS INC

09-12077

EXCLUSIVE CARS INC

09-12163 14 Annex A Disallowed Input VAT 115.61 110.36 292.50 208.93 745.61 1 016.70 937.54 64.29 56.79 315.01 824.93 110.36 97.39 251.79 1 017.66 777.90 889.22 64.29 720.97 321.43 809.93 654.67 341.79 366.32 948.27 186.44 420.01 307.50 547.52 802.33 924.54 118.93 72.86 124.29 168.21 433.83 873.28 340.72 450.02 541.07 1 900.65 1 015.66 103.93 526.00 694.18 136.07 1 084.07 88.93 72.86 397.51 568.95 562.53 715.75 967.33 69.64 290.36 118.93 541.09 1 048.74 1100.30 735.02 287.14 DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342

SCHEDULE OF DISALLOWED INPUT VAT

FOR THE THIRD QUARTER OF 2009

Exhibit Registered Name of Supplier No.

Invoice Number

EXCLUSIVE CARS INC

09-12164

EXCLUSIVE CARS INC

09-12165

EXCLUSIVE CARS INC

09-12166

EXCLUSIVE CARS INC

09-12167

EXCLUSIVE CARS INC

09-12179

EXCLUSIVE CARS INC

09-12180

EXCLUSIVE CARS INC

09-12183

EXCLUSIVE CARS INC

09-12184

EXCLUSIVE CARS INC

09-12186

EXCLUSIVE CARS INC

09-12187

EXCLUSIVE CARS INC

09-12189

EXCLUSIVE CARS INC

09-12190

EXCLUSIVE CARS INC

09-12191

EXCLUSIVE CARS INC

09-12192

EXCLUSIVE CARS INC

09-12201

EXCLUSIVE CARS INC

09-12202

EXCLUSIVE CARS INC

09-12204

EXCLUSIVE CARS INC

09-12206

EXCLUSIVE CARS INC

09-12207

EXCLUSIVE CARS INC

09-12210

EXCLUSIVE CARS INC

09-12212

EXCLUSIVE CARS INC

09-12213

EXCLUSIVE CARS INC

09-12214

EXCLUSIVE CARS INC

09-12215

EXCLUSIVE CARS INC

09-12216

EXCLUSIVE CARS INC

09-12217

EXCLUSIVE CARS INC

09-12218

EXCLUSIVE CARS INC

09-12219

EXCLUSIVE CARS INC

09-12220

EXCLUSIVE CARS INC

09-12221

EXCLUSIVE CARS INC

09-12222

EXCLUSIVE CARS INC

09-12223

EXCLUSIVE CARS INC

09-12225

EXCLUSIVE CARS INC

09-12226

EXCLUSIVE CARS INC

09-12227

EXCLUSIVE CARS INC

09-12228

EXCLUSIVE CARS INC

09-12229

EXCLUSIVE CARS INC

09-12230

EXCLUSIVE CARS INC

09-12234

EXCLUSIVE CARS INC

09-12235

EXCLUSIVE CARS INC

09-12236

EXCLUSIVE CARS INC

09-12237

EXCLUSIVE CARS INC

09-12239

EXCLUSIVE CARS INC

09-12240

EXCLUSIVE CARS INC

09-12246

EXCLUSIVE CARS INC

09-12247

EXCLUSIVE CARS INC

09-12249

EXCLUSIVE CARS INC

09-12250

EXCLUSIVE CARS INC

09-12251

EXCLUSIVE CARS INC

09-12252

EXCLUSIVE CARS INC

09-12268

EXCLUSIVE CARS INC

09-12269

EXCLUSIVE CARS INC

09-12270

EXCLUSIVE CARS INC

09-12271

EXCLUSIVE CARS INC

09-12273

EXCLUSIVE CARS INC

09-12276

EXCLUSIVE CARS INC

09-12277

EXCLUSIVE CARS INC

09-12278

EXCLUSIVE CARS INC

09-12279

EXCLUSIVE CARS INC

09-12280

EXCLUSIVE CARS INC

09-12281

EXCLUSIVE CARS INC

09-12282 15 AnnexA Disallowed Input VAT 771.42 1 279.17 744.54 990.96 48.21 116.79 492.86 788.57 26.79 69.64 523.93 448.94 885.78 1138.95 21.43 169.29 409.29 216.33 1 010.40 428.57 1140.75 514.30 795.02 42.86 78.21 172.50 232.50 740.25 1 309.22 1194.69 21.43 21.43 88.93 335.26 860.04 392.14 299.89 1 629.37 21.43 131.68 369.55 592.40 1 227.78 1 581.27 64.29 21.43 364.30 757.52 511.07 854.91 113.57 457.41 182.04 468.23 1 364.81 115.72 223.82 471.23 566.81 1 352.11 1236.26 1117.20 DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342

SCHEDULE OF DISALLOWED INPUT VAT

FOR THE THIRD QUARTER OF 2009

Exhibit Registered Name of Supplier No.

Invoice Number

EXCLUSIVE CARS INC

09-12283

EXCLUSIVE CARS INC

09-12284

EXCLUSIVE CARS INC

09-12285

EXCLUSIVE CARS INC

09-12286

EXCLUSIVE CARS INC

09-12287

EXCLUSIVE CARS INC

09-12288

EXCLUSIVE CARS INC

09-12289

EXCLUSIVE CARS INC

09-12290

EXCLUSIVE CARS INC

09-12293

EXCLUSIVE CARS INC

09-12294

EXCLUSIVE CARS INC

09-12295

EXCLUSIVE CARS INC

09-12316

EXCLUSIVE CARS INC

09-12317

EXCLUSIVE CARS INC

09-12318

EXCLUSIVE CARS INC

09-12319

EXCLUSIVE CARS INC

09-12320

EXCLUSIVE CARS INC

09-12321

EXCLUSIVE CARS INC

09-12323

EXCLUSIVE CARS INC

09-12324

EXCLUSIVE CARS INC

09-12325

EXCLUSIVE CARS INC

09-12338

EXCLUSIVE CARS INC

09-12339

EXCLUSIVE CARS INC

09-12340

EXCLUSIVE CARS INC

09-12341

EXCLUSIVE CARS INC

09-12342

EXCLUSIVE CARS INC

09-12343

EXCLUSIVE CARS INC

09-12344

EXCLUSIVE CARS INC

09-12397

EXCLUSIVE CARS INC

09-12398

EXCLUSIVE CARS INC

09-12399

EXCLUSIVE CARS INC

09-12400

EXCLUSIVE CARS INC

09-12402

EXCLUSIVE CARS INC

09-12403

EXCLUSIVE CARS INC

09-12404

EXCLUSIVE CARS INC

09-12406

EXCLUSIVE CARS INC

09-12407

EXCLUSIVE CARS INC

09-12425

EXCLUSIVE CARS INC

09-12426

EXCLUSIVE CARS INC

TS55234

EXCLUSIVE CARS INC

TS56255

EXCLUSIVE CARS INC

TS57881 FACILITIES MANAGERS INC. 80425

FRASERS HOSPITALITY INVESTMENT

1003000R8737

FRASERS HOSPITALITY INVESTMENT

1003000R8788

FRASERS HOSPITALITY INVESTMENT

1003000R8947

FRASERS HOSPITALITY INVESTMENT

1003000R9156/164

FRASERS HOSPITALITY INVESTMENT

1003000R9160/65

FRASERS HOSPITALITY INVESTMENT

10030132990

FTL HOTELS INC

MV#30186

GLOBAL CITY CAR LEASE &

264

GLOBAL CITY CAR LEASE &

268

GLOBAL CITY CAR LEASE &

269

GLOBAL CITY CAR LEASE &

271

GLOBAL CITY CAR LEASE &

052609-2

GLOBAL CITY CAR LEASE &

052609-3

GLOBAL CITY CAR LEASE &

052609-4

GLOBAL CITY CAR LEASE &

052609-6

GLOBAL CITY CAR LEASE &

052609-7

GLOBAL CITY CAR LEASE &

060509-10

GLOBAL CITY CAR LEASE &

060509-11

GLOBAL CITY CAR LEASE &

060509-12

GLOBAL CITY CAR LEASE &

060509-13 16 AnnexA Disallowed Input VAT 297.75 185.36 56.79 318.21 621.46 747.78 242.04 67.50 484.20 667.31 1 759.96 78.21 268.93 428.46 1409.39 1 063.85 805.76 113.57 395.36 461.70 67.50 118.93 183.21 385.72 1 068.03 824.93 805.71 2 882.95 2 882.95 2 882.95 2 882.95 2 882.95 2 882.95 2 882.95 2 882.95 2 882.95 124.29 70.71 188.57 120.00 165.00 491.91 10 683.96 4 868.64 3 815.70 22 894.20 30 429.00 20 170.08 132.00 7 355.25 7 498.93 93.21 154.82 45.54 473.04 2 158.82 91.61 729.11 45.54 21.43 42.32 66.96 DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342

SCHEDULE OF DISALLOWED INPUT VAT

FOR THE THIRD QUARTER OF 2009

Exhibit Registered Name of Supplier No.

Invoice Number

GLOBAL CITY CAR LEASE &

060509-14

GLOBAL CITY CAR LEASE &

060509-16

GLOBAL CITY CAR LEASE &

060509-2

GLOBAL CITY CAR LEASE &

060509-3

GLOBAL CITY CAR LEASE &

060509-6

GLOBAL CITY CAR LEASE &

060509-7

GLOBAL CITY CAR LEASE &

060509-8

GLOBAL CITY CAR LEASE &

060509-9

GLOBAL CITY CAR LEASE &

060809-1

GLOBAL CITY CAR LEASE &

060809-10

GLOBAL CITY CAR LEASE &

060809-11

GLOBAL CITY CAR LEASE &

060809-12

GLOBAL CITY CAR LEASE &

060809-13

GLOBAL CITY CAR LEASE &

060809-16

GLOBAL CITY CAR LEASE &

060809-4

GLOBAL CITY CAR LEASE &

060809-5

GLOBAL CITY CAR LEASE &

060809-6

GLOBAL CITY CAR LEASE &

060809-7

GLOBAL CITY CAR LEASE &

060809-8

GLOBAL CITY CAR LEASE &

060909-10

GLOBAL CITY CAR LEASE &

060909-11

GLOBAL CITY CAR LEASE &

060909-4

GLOBAL CITY CAR LEASE &

060909-5

GLOBAL CITY CAR LEASE &

060909-6

GLOBAL CITY CAR LEASE &

060909-7

GLOBAL CITY CAR LEASE &

060909-8

GLOBAL CITY CAR LEASE &

060909-9

GLOBAL CITY CAR LEASE &

061009-1

GLOBAL CITY CAR LEASE &

061009-12

GLOBAL CITY CAR LEASE &

061009-13

GLOBAL CITY CAR LEASE &

061009-14

GLOBAL CITY CAR LEASE &

061009-15

GLOBAL CITY CAR LEASE &

061009-16

GLOBAL CITY CAR LEASE &

061009-17

GLOBAL CITY CAR LEASE &

061009-18

GLOBAL CITY CAR LEASE &

061009-2

GLOBAL CITY CAR LEASE &

061009-4

GLOBAL CITY CAR LEASE &

061009-6

GLOBAL CITY CAR LEASE &

061009-7

GLOBAL CITY CAR LEASE &

061009-8

GLOBAL CITY CAR LEASE &

061009-9

GLOBAL CITY CAR LEASE &

061109-10

GLOBAL CITY CAR LEASE &

061109-11

GLOBAL CITY CAR LEASE &

061109-12

GLOBAL CITY CAR LEASE &

061109-13

GLOBAL CITY CAR LEASE &

061109-14

GLOBAL CITY CAR LEASE &

061109-15-A

GLOBAL CITY CAR LEASE &

061109-2

GLOBAL CITY CAR LEASE &

061109-4

GLOBAL CITY CAR LEASE &

061109-5

GLOBAL CITY CAR LEASE &

061109-7

GLOBAL CITY CAR LEASE &

061109-9

GLOBAL CITY CAR LEASE &

061209-1

GLOBAL CITY CAR LEASE &

061209-3

GLOBAL CITY CAR LEASE &

061209-4

GLOBAL CITY CAR LEASE &

061209-6

GLOBAL CITY CAR LEASE &

061209-7

GLOBAL CITY CAR LEASE &

061209-8

GLOBAL CITY CAR LEASE &

061209-9

GLOBAL CITY CAR LEASE &

061509-3

GLOBAL CITY CAR LEASE &

061509-4

GLOBAL CITY CAR LEASE &

061509-5 17 AnnexA Disallowed Input VAT 63.75 1 031.14 735.43 571.07 78.75 163.93 1428.11 21.43 1 633.82 26.79 39.64 45.54 35.36 1040.89 773.46 641.14 136.61 45.54 21.43 45.54 45.54 416.79 169.82 103.93 1 864.18 66.96 51.96 1 212.21 51.96 51.96 45.54 63.75 75.54 91.61 45.54 805.07 1 849.18 372.32 66.96 45.54 120.00 66.96 48.75 1 207.39 58.39 45.54 31.07 102.86 681.86 2 025.43 257.68 45.54 714.11 63.75 864.00 154.82 994.07 45.54 31.07 1153.61 63.75 1909.93 DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342

SCHEDULE OF DISALLOWED INPUT VAT

FOR THE THIRD QUARTER OF 2009

Exhibit Registered Name of Supplier No.

Invoice Number GLOBAL CllY CAR LEASE & 061509-6 GLOBAL CllY CAR LEASE & 061509-7 GLOBAL CllY CAR LEASE & 061509-8 GLOBAL CllY CAR LEASE & 061509-9 GLOBAL CllY CAR LEASE & 061609-1 GLOBAL CllY CAR LEASE & 061609-10 GLOBAL CllY CAR LEASE & 061609-12

GLOBAL CITY CAR LEASE &

061609-13 GLOBAL CllY CAR LEASE & 061609-3 GLOBAL CllY CAR LEASE & 061609-4 GLOBAL CllY CAR LEASE & 061609-5 GLOBAL CllY CAR LEASE & 061609-6

GLOBAL CITY CAR LEASE &

061609-8

GLOBAL CITY CAR LEASE &

061709-1

GLOBAL CITY CAR LEASE &

061709-10 GLOBAL CllY CAR LEASE & 061709-11

GLOBAL CITY CAR LEASE &

061709-12

GLOBAL CITY CAR LEASE &

061709-14

GLOBAL CITY CAR LEASE &

061709-15

GLOBAL CITY CAR LEASE &

061709-2

GLOBAL CITY CAR LEASE &

061709-3 GLOBAL CllY CAR LEASE & 061709-4 GLOBAL CllY CAR LEASE & 061709-5 GLOBAL CllY CAR LEASE & 061709-6

GLOBAL CITY CAR LEASE &

061709-7 GLOBAL CllY CAR LEASE & 061709-8

GLOBAL CITY CAR LEASE &

061709-9 GLOBAL CllY CAR LEASE & 061809-1

GLOBAL CITY CAR LEASE &

061809-7 GLOBAL CllY CAR LEASE & 061809-8

GLOBAL CITY CAR LEASE &

061909-1

GLOBAL CITY CAR LEASE &

061909-17 GLOBAL CllY CAR LEASE & 061909-3 GLOBAL CllY CAR LEASE & 061909-4

GLOBAL CITY CAR LEASE &

061909-5

GLOBAL CITY CAR LEASE &

090622-1

GLOBAL CITY CAR LEASE &

090622-2

GLOBAL CITY CAR LEASE &

090622-3 GLOBAL CllY CAR LEASE & 090622-5 GLOBAL CllY CAR LEASE & 090622-6

GLOBAL CITY CAR LEASE &

090622-7 GLOBAL CllY CAR LEASE & 090623-3 GLOBAL CllY CAR LEASE & 090623-4 GLOBAL CllY CAR LEASE & 90730

GLOBAL CITY CAR LEASE &

908201

GLOBAL ONE SHUTTLE SERVICE

09-07160

GLOBE TELECOM

BILL 34

GLOBE TELECOM

BILL N0.33

GLOBE TELECOM

BILL 27

GLOBE TELECOM

BILL 28

GLOBE TELECOM

BILL N0.29

GLOBE TELECOM

BILL 27

GLOBE TELECOM

BILL 29

GLOBE TELECOM

BILL N0.28

GLOBE TELECOM

BILL 24

GLOBE TELECOM

BILL 28

GLOBE TELECOM

BILL NO 29

GLOBE TELECOM

BILL N0.27

GLOBE TELECOM

BILL 27

GLOBE TELECOM

BILL NO 24

GLOBE TELECOM

BILL NO 28

GLOBE TELECOM

BILL NO 29

18 AnnexA Disallowed Input VAT 755.36 60.54 48.75 805.50 1502.04 31.07 585.43 21.43 1 227.32 862.50 102.86 176.79 26.79 1 356.75 169.82 94.29 48.75 653.04 167.14 840.43 1 700.68 1 052.14 257.57 688.71 117.86 120.00 127.50 1 355.79 31.07 563.04 1433.79 1058.89 1 041.32 1907.57 1067.68 1236.64 188.04 595.61 735.54 77.68 938.46 928.93 156.96 1 321.07 1204.82 128.14 128.57 55.99 171.43 128.57 128.57 171.43 128.57 128.57 204.00 128.57 128.57 171.43 171.43 204.00 128.57 128.57 DEUTSCHE KNOWLEDGE SERVICES - CTA CASE NO. 8342

SCHEDULE OF DISALLOWED INPUT VAT

FOR THE THIRD QUARTER OF 2009

Exhibit Registered Name of Supplier No.

Invoice Number

GLOBE TELECOM

BILL NO 28

GLOBE TELECOM

BILL NO 29

GLOBE TELECOM

BILL NO. 27

GLOBE TELECOM

BILL 24

GLOBE TELECOM

BILL 28

GLOBE TELECOM

BILL NO 29

GLOBE TELECOM

BILL N0.27

GLOBE TELECOM

BILL 27

GLOBE TELECOM

BILL 28

GLOBE TELECOM

BILL 25

GLOBE TELECOM

BILL 26

GLOBE TELECOM

BILL NO 27

GLOBE TELECOM

BILL 25

GLOBE TELECOM

BILL NO 22

GLOBE TELECOM

BILL NO 26

GLOBE TELECOM

BILL N0.21

GLOBE TELECOM

BILL N0.24

GLOBE TELECOM

BILL 25

GLOBE TELECOM

BILL NO 21

GLOBE TELECOM

BILL NO. 24

GLOBE TELECOM

BILL N0.26

GLOBE TELECOM

BILL 25

GLOBE TELECOM

BILL NO 21

GLOBE TELECOM

BILL N0.24

GLOBE TELECOM

BILL N0.26

GLOBE TELECOM

BILL 23

GLOBE TELECOM

BILL 24

GLOBE TELECOM

BILL N0.25

GLOBE TELECOM

BILL 23

GLOBE TELECOM

BILL N0.24

GLOBE TELECOM

BILL 23

GLOBE TELECOM

BILL 24

GLOBE TELECOM

BILL 20

GLOBE TELECOM

BILL 23

GLOBE TELECOM

BILL 24

GLOBE TELECOM

BILL N0.25

GLOBE TELECOM

BILL 21

GLOBE TELECOM

BILL 22

GLOBE TELECOM

BILL N0.23

GLOBE TELECOM

BILL 21

GLOBE TELECOM

BILL NO 23

GLOBE TELECOM

BILL N0.22

GLOBE TELECOM

BILL 19

GLOBE TELECOM

BILL 20

GLOBE TELECOM

BILL 19

GLOBE TELECOM

BILL 20

GLOBE TELECOM

BILL N0.21

GLOBE TELECOM

BILL 19

GLOBE TELECOM

BILL NO 18

GLOBE TELECOM

BILL NO 20

GLOBE TELECOM

BILL 19

GLOBE TELECOM

BILL N0.18

GLOBE TELECOM

BILL N0.20

GLOBE TELECOM

BILL 18

GLOBE TELECOM

BILL 19

GLOBE TELECOM

BILL N0.20

GLOBE TELECOM

BILL 18

GLOBE TELECOM

BILL NO 19

GLOBE TELECOM

BILL N0.20

GLOBE TELECOM

BILL 18

GLOBE TELECOM

BILL 19

GLOBE TELECOM

BILL 20

19 AnnexA Disallowed Input VAT 128.57 128.57 171.43 204.00 128.57 128.57 171.43 171.43 128.57 171.43 128.57 128.57 128.57 204.00 128.57 210.37 171.43 128.57 204.00 171.43 128.57 128.57 204.00 171.43 128.57 171.43 128.57 128.57 171.43 128.57 171.43 128.57 204.00 171.43 128.57 128.57 171.43 128.57 128.57 171.43 128.57 128.57 171.43 128.57 171.43 128.57 128.57 128.57 171.43 128.57 128.57 171.43 128.57 171.43 128.57 128.57 171.43 128.57 128.57 171.43 128.57 128.57 DEUTSCHE KNOWLEDGE SERVICES - CTA CASE NO. 8342

SCHEDULE OF DISALLOWED INPUT VAT

FOR THE THIRD QUARTER OF 2009

Exhibit Registered Name of Supplier No.

Invoice Number

GLOBE TELECOM

BILL 15

GLOBE TELECOM

BILL NO 14

GLOBE TELECOM

BILL N0.16

GLOBE TELECOM

BILL NO 14

GLOBE TELECOM

BILL N0.15

GLOBE TELECOM

BILL NO 15

GLOBE TELECOM

BILL N0.14

GLOBE TELECOM

BILL NO 15

GLOBE TELECOM

BILL NO 16

GLOBE TELECOM

BILL N0.14

GLOBE TELECOM

BILL 15

GLOBE TELECOM

BILL 16

GLOBE TELECOM

BILL NO. 14

GLOBE TELECOM

BILL 14

GLOBE TELECOM

BILL 15

GLOBE TELECOM

BILL N0.16

GLOBE TELECOM

BILL 16

GLOBE TELECOM

BILL NO. 14

GLOBE TELECOM

BILL N0.15

GLOBE TELECOM

BILL 14

GLOBE TELECOM

BILL 15

GLOBE TELECOM

BILL 16

GLOBE TELECOM

BILL 14

GLOBE TELECOM

BILL 15

GLOBE TELECOM

BILL NO 14

GLOBE TELECOM

BILL NO 15

GLOBE TELECOM

BILL N0.16

GLOBE TELECOM

BILL 14

GLOBE TELECOM

BILL 15

GLOBE TELECOM

BILL NO 16

GLOBE TELECOM

BILL N0.14

GLOBE TELECOM

BILL N0.15

GLOBE TELECOM

BILL 15

GLOBE TELECOM

BILL N0.14

GLOBE TELECOM

BILL 14

GLOBE TELECOM

BILL NO 13

GLOBE TELECOM

BILL N0.13

GLOBE TELECOM

BILL N0.14

GLOBE TELECOM

BILL NO 13

GLOBE TELECOM

BILL N0.14

GLOBE TELECOM

BILL 13

GLOBE TELECOM

BILL 14

GLOBE TELECOM

BILL NO 13

GLOBE TELECOM

BILL NO 14

GLOBE TELECOM

BILL 13

GLOBE TELECOM

BILL 14

GLOBE TELECOM

BILL 12

GLOBE TELECOM

BILL 13

GLOBE TELECOM

BILL 14

GLOBE TELECOM

BILL 12

GLOBE TELECOM

BILL 14

GLOBE TELECOM

BILL N0.13

GLOBE TELECOM

BILL 13

GLOBE TELECOM

BILL 14

GLOBE TELECOM

BILL N0.12

GLOBE TELECOM

BILL 12

GLOBE TELECOM

BILL 13

GLOBE TELECOM

BILL NO 14

GLOBE TELECOM

BILL 11

GLOBE TELECOM

BILL N0.12

GLOBE TELECOM

BILL 11

GLOBE TELECOM

BILL N0.10 20 AnnexA Disallowed Input VAT 128.57 171.43 128.57 171.43 128.57 128.57 171.43 128.57 128.57 171.43 128.57 128.57 171.43 171.43 128.57 128.57 128.57 171.43 128.57 171.43 128.57 128.57 171.43 128.57 171.43 128.57 128.57 171.43 128.57 128.57 171.43 128.57 128.57 171.43 128.57 171.43 171.43 128.57 171.43 128.57 171.43 128.57 128.57 128.57 128.57 128.57 171.43 128.57 128.57 171.43 128.57 128.57 128.57 128.57 171.43 171.43 128.57 128.57 257.14 192.86 128.57 171.43 DEUTSCHE KNOWLEDGE SERVICES - CTA CASE NO. 8342

SCHEDULE OF DISALLOWED INPUT VAT

FOR THE THIRD QUARTER OF 2009

Exhibit Registered Name of Supplier No.

Invoice Number

GLOBE TELECOM

BILL N0.12

GLOBE TELECOM

BILL 10

GLOBE TELECOM

BILL 11

GLOBE TELECOM

BILL N0.12

GLOBE TELECOM

BILL 11

GLOBE TELECOM

BILL N0.10

GLOBE TELECOM

BILL NO 11

GLOBE TELECOM

BILL NO.lO

GLOBE TELECOM

BILL 11

GLOBE TELECOM

BILL NO 10

GLOBE TELECOM

BILL 10

GLOBE TELECOM

BILL 11

GLOBE TELECOM

BILL 12

GLOBE TELECOM

BILL 12

GLOBE TELECOM

BILL NO 11

GLOBE TELECOM

BILL N0.10

GLOBE TELECOM

BILL 11

GLOBE TELECOM

BILL 12

GLOBE TELECOM

BILL N0.10

GLOBE TELECOM

BILL 10

GLOBE TELECOM

BILL 12

GLOBE TELECOM

BILL NO 11

GLOBE TELECOM

BILL NO 11

GLOBE TELECOM

BILL N0.10

GLOBE TELECOM

BILL N0.12

GLOBE TELECOM

BILL 10

GLOBE TELECOM

BILL NO 11

GLOBE TELECOM

BILL NO 12

GLOBE TELECOM

BILL 11

GLOBE TELECOM

BILL NO 12

GLOBE TELECOM

BILL 11

GLOBE TELECOM

BILL 12

GLOBE TELECOM

BILL 11

GLOBE TELECOM

BILL 12

GLOBE TELECOM

BILL 10

GLOBE TELECOM

BILL 12

GLOBE TELECOM

BILL N0.11

GLOBE TELECOM

BILL 10

GLOBE TELECOM

BILL N0.11

GLOBE TELECOM

BILL N0.9

GLOBE TELECOM

BILL 11

GLOBE TELECOM

BILL NO 10

GLOBE TELECOM

BILL N0.9

GLOBE TELECOM

BILL 9

GLOBE TELECOM

BILL NO 10

GLOBE TELECOM

BILL N0.11

GLOBE TELECOM

BILL 11

GLOBE TELECOM

BILL NO 9

GLOBE TELECOM

BILL N0.10

GLOBE TELECOM

BILL 11

GLOBE TELECOM

BILL 9

GLOBE TELECOM

BILL NO.lO

GLOBE TELECOM

BILL 10

GLOBE TELECOM

BILL 11

GLOBE TELECOM

BILL 9

GLOBE TELECOM

BILL NO 11

GLOBE TELECOM

BILL N0.10

GLOBE TELECOM

BILL N0.9

GLOBE TELECOM

BILL 9

GLOBE TELECOM

BILL N0.10

GLOBE TELECOM

BILL N0.11

GLOBE TELECOM

BILL 11

21 AnnexA Disallowed Input VAT 128.57 171.43 128.57 128.57 128.57 171.43 128.57 171.43 128.57 171.43 171.43 128.57 128.57 128.57 128.57 171.43 128.57 128.57 171.43 171.43 128.57 128.57 128.57 171.43 128.57 171.43 128.57 128.57 128.57 128.57 128.57 128.57 128.57 128.57 171.43 128.57 128.57 128.57 128.57 171.43 128.57 128.57 171.43 171.43 128.57 128.57 128.57 171.43 128.57 128.57 171.43 128.57 128.57 128.57 171.43 128.57 128.57 171.43 171.43 128.57 128.57 128.57 DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342

SCHEDULE OF DISALLOWED INPUT VAT

FOR THE THIRD QUARTER OF 2009

Exhibit Registered Name of Supplier No.

Invoice Number

GLOBE TELECOM

BILL 9

GLOBE TELECOM

BILL N0.10

GLOBE TELECOM

BILL 10

GLOBE TELECOM

BILL 8

GLOBE TELECOM

BILL N0.9

GLOBE TELECOM

BILL 10

GLOBE TELECOM

BILL 8

GLOBE TELECOM

BILL NO 9

GLOBE TELECOM

BILL 8

GLOBE TELECOM

BILL 9

GLOBE TELECOM

BILL 7

GLOBE TELECOM

BILL 9

GLOBE TELECOM

BILL N0.8

GLOBE TELECOM

BILL 7

GLOBE TELECOM

BILL NO 9

GLOBE TELECOM

BILL N0.8

GLOBE TELECOM

BILL 8

GLOBE TELECOM

BILL NO 9

GLOBE TELECOM

BILL N0.7

GLOBE TELECOM

BILL 8

GLOBE TELECOM

BILL N0.7

GLOBE TELECOM

BILL 8

GLOBE TELECOM

BILL 9

GLOBE TELECOM

BILL N0.7

GLOBE TELECOM

BILL 7

GLOBE TELECOM

BILL 8

GLOBE TELECOM

BILL N0.9

GLOBE TELECOM

BILL 7

GLOBE TELECOM

BILL 9

GLOBE TELECOM

BILL N0.8

GLOBE TELECOM

BILL 8

GLOBE TELECOM

BILL 9

GLOBE TELECOM

BILL 8

GLOBE TELECOM

BILL NO. 7

GLOBE TELECOM

BILL 8

GLOBE TELECOM

BILL 9

GLOBE TELECOM

BILL N0.7

GLOBE TELECOM

BILL 8

GLOBE TELECOM

BILL 9

GLOBE TELECOM

BILL N0.8

GLOBE TELECOM

BILL 8

GLOBE TELECOM

BILL N0.9

GLOBE TELECOM

BILL NO 8

GLOBE TELECOM

BILL N0.9

GLOBE TELECOM

BILL N0.8

GLOBE TELECOM

BILL N0.9

GLOBE TELECOM

BILL 7

GLOBE TELECOM

BILL N0.8

GLOBE TELECOM

BILL N0.9

GLOBE TELECOM

BILL 7

GLOBE TELECOM

BILL 8

GLOBE TELECOM

BILL 9

GLOBE TELECOM

BILL 7

GLOBE TELECOM

BILL 8

GLOBE TELECOM

BILL 9

GLOBE TELECOM

BILL 7

GLOBE TELECOM

BILL 8

GLOBE TELECOM

BILL 9

GLOBE TELECOM

BILL NO.7

GLOBE TELECOM

BILL N0.8

GLOBE TELECOM

BILL 4

GLOBE TELECOM

BILL 5

22 Annex A Disallowed Input VAT 171.43 128.57 128.57 171.43 128.57 128.57 171.43 128.57 171.43 128.57 272.00 128.57 87.21 171.43 128.57 128.57 128.57 128.57 171.43 128.57 171.43 128.57 128.57 192.86 192.86 128.57 128.57 306.00 128.57 87.21 128.57 128.57 128.57 192.86 128.57 128.57 192.86 128.57 128.57 128.57 128.57 128.57 128.57 128.57 128.57 128.57 192.86 128.57 128.57 192.86 128.57 128.57 192.86 128.57 128.57 192.86 128.57 128.57 192.86 128.57 204.00 204.00 DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342

SCHEDULE OF DISALLOWED INPUT VAT

FOR THE THIRD QUARTER OF 2009

Exhibit Registered Name of Supplier No.

Invoice Number

GLOBE TELECOM

BILL 7

GLOBE TELECOM

BILL 9

GLOBE TELECOM

BILL NO 8

GLOBE TELECOM

BILL 8

GLOBE TELECOM

BILL NO 9

GLOBE TELECOM

BILL N0.4

GLOBE TELECOM

BILL 7

GLOBE TELECOM

BILL NO 8

GLOBE TELECOM

BILL NO 9

GLOBE TELECOM

BILL NO 8

GLOBE TELECOM

BILL NO 9

GLOBE TELECOM

BILL 8

GLOBE TELECOM

BILL NO 7

GLOBE TELECOM

BILL N0.6

GLOBE TELECOM

BILL 6

GLOBE TELECOM

BILL 7

GLOBE TELECOM

BILL 8

GLOBE TELECOM

BILL 6

GLOBE TELECOM

BILL NO 7

GLOBE TELECOM

BILL NO 8

GLOBE TELECOM

BILL N0.3

GLOBE TELECOM

BILL 6

GLOBE TELECOM

BILL 8

GLOBE TELECOM

BILL N0.7

GLOBE TELECOM

BILL 6

GLOBE TELECOM

BILL 7

GLOBE TELECOM

BILL NO 8

GLOBE TELECOM

BILL 7

GLOBE TELECOM

BILL NO 8

GLOBE TELECOM

BILL 6

GLOBE TELECOM

BILL NO 7

GLOBE TELECOM

BILL NO 8

GLOBE TELECOM

BILL 5

GLOBE TELECOM

BILL 6

GLOBE TELECOM

BILL NO 7

GLOBE TELECOM

BILL NO 7

GLOBE TELECOM

BILL N0.5

GLOBE TELECOM

BILL N0.6

GLOBE TELECOM

BILL 1

GLOBE TELECOM

BILL 4

GLOBE TELECOM

BILL NO 5

GLOBE TELECOM

BILL N0.6

GLOBE TELECOM

BILL NO 1

GLOBE TELECOM

BILL 1

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL 4

GLOBE TELECOM

BILL 6

GLOBE TELECOM

BILL N0.5

GLOBE TELECOM

BILL 1

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL 4

GLOBE TELECOM

BILL 6

GLOBE TELECOM

BILL NO 5

GLOBE TELECOM

BILL 4

GLOBE TELECOM

BILL 6

GLOBE TELECOM

BILL NO 5

GLOBE TELECOM

BILL N0.1

GLOBE TELECOM

BILL 6

GLOBE TELECOM

BILL NO 1

GLOBE TELECOM

BILL 1

GLOBE TELECOM

BILL 4

GLOBE TELECOM

BILL 5

23 AnnexA Disallowed Input VAT 192.86 128.57 128.57 282.97 204.00 204.00 192.86 128.57 128.57 128.57 128.57 128.57 128.57 171.43 171.43 128.57 128.57 171.43 128.57 128.57 204.00 171.43 128.57 128.57 171.43 128.57 128.57 128.57 128.57 171.43 128.57 128.57 171.43 128.57 128.57 128.57 171.43 128.57 490.67 192.86 128.57 128.57 490.67 490.67 204.00 306.00 128.57 87.21 490.67 204.00 192.86 128.57 128.57 192.86 128.57 128.57 490.67 128.57 490.67 490.67 192.86 128.57 DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342

SCHEDULE OF DISALLOWED INPUT VAT

FOR THE THIRD QUARTER OF 2009

Exhibit Registered Name of Supplier No.

Invoice Number

GLOBE TELECOM

BILL 6

GLOBE TELECOM

BILL 5

GLOBE TELECOM

BILL 6

GLOBE TELECOM

BILL 3

GLOBE TELECOM

BILL NO 4

GLOBE TELECOM

BILL N0.5

GLOBE TELECOM

BILL N0.4

GLOBE TELECOM

BILL N0.5

GLOBE TELECOM

BILL N0.4

GLOBE TELECOM

BILL N0.5

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL 3

GLOBE TELECOM

BILL NO 1

GLOBE TELECOM

BILL 3

GLOBE TELECOM

BILL N0.2

GLOBE TELECOM

BILL NO 3

GLOBE TELECOM

BILL NO 3

GLOBE TELECOM

BILL N0.2

GLOBE TELECOM

BILL NO 3

GLOBE TELECOM

BILL N0.2

GLOBE TELECOM

BILL NO 3

GLOBE TELECOM

BILL N0.2

GLOBE TELECOM

BILL 3

GLOBE TELECOM

BILL N0.2

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL 4

GLOBE TELECOM

BILL NO 3

GLOBE TELECOM

BILL 3

GLOBE TELECOM

ILL 2

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL 3

GLOBE TELECOM

BILL 3

GLOBE TELECOM

BILL N0.2

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL NO 3

GLOBE TELECOM

BILL N0.2

GLOBE TELECOM

BILL N0.3

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL 3

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL 3

GLOBE TELECOM

BILL 3

GLOBE TELECOM

BILL N0.2

GLOBE TELECOM

BILL 1

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL N0.3

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL NO 1

GLOBE TELECOM

BILL NO 3

GLOBE TELECOM

BILL 3

GLOBE TELECOM

BILL NO 1

GLOBE TELECOM

BILL N0.2

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL 3

GLOBE TELECOM

BILL NO 1

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL 3

GLOBE TELECOM

BILL NO 1

GLOBE TELECOM

BILL 3

GLOBE TELECOM

BILL NO 1

GLOBE TELECOM

BILL N0.2

GLOBE TELECOM

BILL 2

24 Annex A Disallowed Input VAT 128.57 128.57 128.57 192.86 128.57 128.57 128.57 128.57 128.57 128.57 529.88 389.50 551.96 592.64 911.51 357.49 321.43 707.21 214.29 320.00 214.29 320.00 214.29 320.00 320.00 214.29 214.29 214.29 320.00 320.00 214.29 214.29 320.00 320.00 214.29 320.00 214.29 320.00 214.29 320.00 214.29 214.29 320.00 342.17 214.29 214.29 128.57 312.44 128.57 128.57 312.44 128.57 128.57 128.57 312.44 128.57 128.57 312.44 128.57 312.44 128.57 128.57 DEUTSCHE KNOWLEDGE SERVICES - CTA CASE NO. 8342

SCHEDULE OF DISALLOWED INPUT VAT

FOR THE THIRD QUARTER OF 2009

Exhibit Registered Name of Supplier No.

Invoice Number

GLOBE TELECOM

BILL 3

GLOBE TELECOM

BILL NO 1

GLOBE TELECOM

BILL NO 1

GLOBE TELECOM

BILL NO 3

GLOBE TELECOM

BILL N0.2

GLOBE TELECOM

BILL 3

GLOBE TELECOM

BILL NO 1

GLOBE TELECOM

BILL N0.2

GLOBE TELECOM

BILL 3

GLOBE TELECOM

BILL N0.2

GLOBE TELECOM

BILL 3

GLOBE TELECOM

BILL N0.2

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL NO 1

GLOBE TELECOM

BILL N0.1

GLOBE TELECOM

BILL N0.2

GLOBE TELECOM

BILL NO 1

GLOBE TELECOM

BILL NO 2

GLOBE TELECOM

BILL 1

GLOBE TELECOM

BILL NO 2

GLOBE TELECOM

BILL NO 1

GLOBE TELECOM

BILL N0.2

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL NO 1

GLOBE TELECOM

BILL 1

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL NO 1

GLOBE TELECOM

BILL N0.2

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL NO 1

GLOBE TELECOM

BILL 1

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL NO 1

GLOBE TELECOM

BILL NO 1

GLOBE TELECOM

BILL N0.2

GLOBE TELECOM

BILL 1

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL N0.1

GLOBE TELECOM

BILL NO 2

GLOBE TELECOM

BILL 1

GLOBE TELECOM

BILL N0.2

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL NO 1

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL NO 1

GLOBE TELECOM

BILL 1

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL NO 1

GLOBE TELECOM

BILL N0.2

GLOBE TELECOM

BILL NO 1

GLOBE TELECOM

BILL NO 2

GLOBE TELECOM

BILL NO 1

GLOBE TELECOM

BILL NO 1

GLOBE TELECOM

BILL N0.1

GLOBE TELECOM

BILL NO 1

GLOBE TELECOM

BILL 1

GLOBE TELECOM

BILL NO 2

GLOBE TELECOM

BILL N0.3

GLOBE TELECOM

BILL 1

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL 1

25 AnnexA Disallowed Input VAT 128.57 312.44 312.44 128.57 128.57 128.57 312.44 128.57 128.57 128.57 342.48 321.43 216.43 376.54 530.53 321.43 530.53 321.43 195.07 128.57 195.07 128.57 128.57 195.07 195.07 128.57 195.07 128.57 128.57 195.07 186.64 128.57 128.57 186.64 186.64 128.57 186.64 128.57 456.22 128.57 153.46 128.57 128.57 153.46 128.57 153.46 153.46 128.57 153.46 128.57 153.46 128.57 373.27 373.27 559.91 178.34 314.28 214.29 214.29 257.14 214.29 153.46 DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342

SCHEDULE OF DISALLOWED INPUT VAT

FOR THE THIRD QUARTER OF 2009

Exhibit Registered Name of Supplier No.

Invoice Number

GLOBE TELECOM

BILL 24

GLOBE TELECOM

BILL N0.23

GLOBE TELECOM

BILL N0.25

GLOBE TELECOM

BILL 24

GLOBE TELECOM

BILL N0.23

GLOBE TELECOM

BILL N0.25

GLOBE TELECOM

BILL 22

GLOBE TELECOM

BILL NO 23

GLOBE TELECOM

BILL NO 24

GLOBE TELECOM

BILL NO 24

GLOBE TELECOM

BILL N0.23

GLOBE TELECOM

BILL 22

GLOBE TELECOM

BILL NO 23

GLOBE TELECOM

BILL N0.21

GLOBE TELECOM

BILL 22

GLOBE TELECOM

BILL 23

GLOBE TELECOM

BILL N0.21

GLOBE TELECOM

BILL 22

GLOBE TELECOM

BILL NO 21

GLOBE TELECOM

BILL NO 23

GLOBE TELECOM

BILL NO 23

GLOBE TELECOM

BILL NO. 21

GLOBE TELECOM

BILL N0.22

GLOBE TELECOM

BILL 21

GLOBE TELECOM

BILL 22

GLOBE TELECOM

BILL NO 23

GLOBE TELECOM

BILL 18

GLOBE TELECOM

BILL NO. 16

GLOBE TELECOM

BILL N0.17

GLOBE TELECOM

BILL 7

GLOBE TELECOM

BILL 8

GLOBE TELECOM

BILL NO 9

GLOBE TELECOM

BILL N0.5

GLOBE TELECOM

BILL N0.6

GLOBE TELECOM

BILL 1

GLOBE TELECOM

BILL 5

GLOBE TELECOM

BILL 6

GLOBE TELECOM

BILL NO 5

GLOBE TELECOM

BILL 1

GLOBE TELECOM

BILL 4

GLOBE TELECOM

BILL 6

GLOBE TELECOM

BILL N0.5

GLOBE TELECOM

BILL 2

GLOBE TELECOM

ILL 3

GLOBE TELECOM

BILL NO 3

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL 3

GLOBE TELECOM

BILL 3

GLOBE TELECOM

BILL 3

GLOBE TELECOM

BILL 3

GLOBE TELECOM

BILL N0.2

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL 3

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL 3

GLOBE TELECOM

BILL N0.2

GLOBE TELECOM

BILL N0.3

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL N0.3

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL NO 3

GLOBE TELECOM

BILL N0.2 26 AnnexA Disallowed Input VAT 128.57 171.43 128.57 128.57 171.43 128.57 171.43 128.57 128.57 128.57 128.57 128.57 128.57 171.43 128.57 128.57 171.43 128.57 171.43 128.57 128.57 171.43 128.57 171.43 128.57 128.57 128.57 171.43 128.57 272.00 87.21 128.57 128.57 128.57 490.67 128.57 128.57 128.57 490.67 192.86 128.57 128.57 923.05 535.71 923.39 321.43 214.29 214.29 214.29 214.29 320.00 320.00 214.29 320.00 214.29 320.00 214.29 320.00 214.29 320.00 214.29 319.36 DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342

SCHEDULE OF DISALLOWED INPUT VAT

FOR THE THIRD QUARTER OF 2009

Exhibit Registered Name of Supplier No.

Invoice Number

GLOBE TELECOM

BILL N0.3

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL 3

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL 3

GLOBE TELECOM

BILL NO 2

GLOBE TELECOM

BILL NO 3

GLOBE TELECOM

BILL N0.1

GLOBE TELECOM

BILL 1

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL NO 3

GLOBE TELECOM

BILL 1

GLOBE TELECOM

BILL NO 2

GLOBE TELECOM

BILL NO 3

GLOBE TELECOM

BILL 1

GLOBE TELECOM

BILL NO 3

GLOBE TELECOM

BILL N0.2

GLOBE TELECOM

BILL 1

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL 3

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL NO 3

GLOBE TELECOM

BILL N0.1

GLOBE TELECOM

BILL 1

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL 3

GLOBE TELECOM

BILL 1

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL NO 3

GLOBE TELECOM

BILL 1

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL NO 3

GLOBE TELECOM

BILL NO 3

GLOBE TELECOM

BILL N0.1

GLOBE TELECOM

BILL N0.2

GLOBE TELECOM

BILL 3

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL N0.1

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL 3

GLOBE TELECOM

BILL N0.1

GLOBE TELECOM

BILL 1

GLOBE TELECOM

BILL NO 3

GLOBE TELECOM

BILL N0.2

GLOBE TELECOM

BILL 3

GLOBE TELECOM

BILL N0.1

GLOBE TELECOM

BILL N0.2

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL N0.1

GLOBE TELECOM

BILL N0.3

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL NO 3

GLOBE TELECOM

BILL N0.1

GLOBE TELECOM

BILL 1

GLOBE TELECOM

BILL N0.2

GLOBE TELECOM

BILL N0.3

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL NO 3

GLOBE TELECOM

BILL N0.1

GLOBE TELECOM

BILL 1

GLOBE TELECOM

BILL 3

GLOBE TELECOM

BILL NO 2

27 Annex A Disallowed Input VAT 214.29 320.00 214.29 320.00 214.29 214.29 214.29 355.99 355.99 214.29 214.29 355.99 214.29 214.29 355.99 214.29 269.63 355.99 214.29 214.29 214.29 214.29 342.17 342.17 214.29 214.29 312.44 128.57 128.57 312.44 128.57 128.57 128.57 312.44 128.57 128.57 128.57 312.44 128.57 128.57 312.44 312.44 128.57 128.57 128.57 312.44 128.57 128.57 312.44 128.57 128.57 128.57 312.44 312.44 128.57 128.57 128.57 128.57 312.44 312.44 128.57 128.57 DEUTSCHE KNOWLEDGE SERVICES - CTA CASE NO. 8342

SCHEDULE OF DISALLOWED INPUT VAT

FOR THE THIRD QUARTER OF 2009

Exhibit Registered Name of Supplier No.

Invoice Number

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL 3

GLOBE TELECOM

BILL N0.1

GLOBE TELECOM

BILL 1

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL N0.3

GLOBE TELECOM

BILL 3

GLOBE TELECOM

BILL N0.1

GLOBE TELECOM

BILL N0.2

GLOBE TELECOM

BILL NO 2

GLOBE TELECOM

BILL NO 3

GLOBE TELECOM

BILL N0.1

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL 3

GLOBE TELECOM

BILL N0.1

GLOBE TELECOM

BILL NO 3

GLOBE TELECOM

BILL N0.1

GLOBE TELECOM

BILL N0.2

GLOBE TELECOM

BILL 3

GLOBE TELECOM

BILL NO 2

GLOBE TELECOM

BILL N0.1

GLOBE TELECOM

BILL N0.1

GLOBE TELECOM

BILL N0.2

GLOBE TELECOM

BILL N0.3

GLOBE TELECOM

BILL 3

GLOBE TELECOM

BILL NO 2

GLOBE TELECOM

BILL N0.1

GLOBE TELECOM

BILL N0.1

GLOBE TELECOM

BILL N0.2

GLOBE TELECOM

BILL N0.3

GLOBE TELECOM

BILL 1

GLOBE TELECOM

BILL 3

GLOBE TELECOM

BILL NO 2

GLOBE TELECOM

BILL NO 1

GLOBE TELECOM

BILL N0.2

GLOBE TELECOM

BILL 1

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL N0.1

GLOBE TELECOM

BILL 1

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL N0.1

GLOBE TELECOM

BILL 1

GLOBE TELECOM

BILL 1

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL NO 2

GLOBE TELECOM

BILL N0.1

GLOBE TELECOM

BILL NO 2

GLOBE TELECOM

BILL N0.1

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL N0.1

GLOBE TELECOM

BILL 2

GLOBE TELECOM

BILL N0.1

GLOBE TELECOM

BILL 1

GLOBE TELECOM

BILL 1

GLOBE TELECOM

BILL N0.1

GLOBE TELECOM

BILL 1

GLOBE TELECOM

BILL N0.1

GLOBE TELECOM

BILL N0.1

GLOBE TELECOM

BILL N0.1

GLOBE TELECOM

BILL 1

GLOBE TELECOM

BILL 1

28 Annex A Disallowed Input VAT 128.57 128.57 312.44 312.44 128.57 128.57 128.57 312.44 128.57 128.57 128.57 312.44 128.57 128.57 312.44 128.57 312.44 128.57 128.57 128.57 312.44 312.44 128.57 128.57 128.57 128.57 312.44 414.18 368.05 294.63 385.71 321.43 321.43 530.53 528.39 195.07 128.57 128.57 186.64 186.64 128.57 304.15 304.15 290.32 290.32 128.57 153.46 128.57 153.46 128.57 153.46 128.57 153.46 370.59 434.33 373.27 178.34 178.34 178.34 178.34 178.34 178.34 DEUTSCHE KNOWLEDGE SERVICES - CTA CASE NO. 8342

SCHEDULE OF DISALLOWED INPUT VAT

FOR THE THIRD QUARTER OF 2009

Exhibit Registered Name of Supplier No.

Invoice Number

GLOBE TELECOM

BILL 1

GLOBE TELECOM

BILL 1

GLOBE TELECOM

BILL N0.1

GLOBE TELECOM

BILL N0.1

GLOBE TELECOM

BILL 1

GLOBE TELECOM

BILL N0.1

GLOBE TELECOM

BILL 1

GLOBE TELECOM

BILL N0.1

GLOBE TELECOM

BILL 1

GLOBE TELECOM

BILL 1

GOUDIE ASSOCIATES MANILA LTD.

3902BINV 4/7500

GOUDIE ASSOCIATES MANILA LTD. 3902BINV4/7500 GOUDIE ASSOCIATES MANILA LTD.

3997 01 REV 1

GOUDIE ASSOCIATES MANILA LTD.

3997 02 REV 1

HEADSTRONG PHIUPPINES INC. 120 HEADSTRONG PHIUPPINES INC. 121 HEADSTRONG PHILIPPINES INC. 122 HEADSTRONG PHILIPPINES INC. 123 HEADSTRONG PHILIPPINES INC. 182 HEADSTRONG PHILIPPINES INC. 183 HEADSTRONG PHILIPPINES INC. 184 HEADSTRONG PHILIPPINES INC. 186 HEADSTRONG PHILIPPINES INC. 000000190-RECLAS HEADSTRONG PHILIPPINES INC. 000000191-RECLAS HEADSTRONG PHILIPPINES INC. 209 HEADSTRONG PHILIPPINES INC. 212 HEADSTRONG PHILIPPINES INC. 219 HEADSTRONG PHILIPPINES INC. 220 HEADSTRONG PHILIPPINES INC. 221 HEADSTRONG PHILIPPINES INC.

CM 000000048

HEADSTRONG PHILIPPINES INC.

CM 000000049

HEADSTRONG PHILIPPINES INC.

CM 000000066

IBM SOLUTIONS DELIVERY INC. 3X3415

INNOVE COMMUNICATIONS INC

BILL 1

INNOVE COMMUNICATIONS INC

BILL 1

INNOVE COMMUNICATIONS INC

BILL 1

INNOVE COMMUNICATIONS INC

BILL 1

INNOVE COMMUNICATIONS INC

BILL 1

INNOVE COMMUNICATIONS INC

BILL 1

INNOVE COMMUNICATIONS INC

BILL 1

INNOVE COMMUNICATIONS INC

BILL 1

INNOVE COMMUNICATIONS INC

BILL 1

INNOVE COMMUNICATIONS INC

BILL 1

INNOVE COMMUNICATIONS INC

BILL 1

INNOVE COMMUNICATIONS INC

BILL 1

INNOVE COMMUNICATIONS INC

BILL 1

INNOVE COMMUNICATIONS INC

BILL 1

INNOVE COMMUNICATIONS INC

BILL 1

INNOVE COMMUNICATIONS INC

BILL NO 1

INNOVE COMMUNICATIONS INC

BILL NO 1

INNOVE COMMUNICATIONS INC

BILL NO 1

INNOVE COMMUNICATIONS INC

BILL NO 1

INNOVE COMMUNICATIONS INC

BILL NO 1

INNOVE COMMUNICATIONS INC

BILL NO 1

INNOVE COMMUNICATIONS INC

BILL NO 1

INNOVE COMMUNICATIONS INC

BILL NO 1

INNOVE COMMUNICATIONS INC

BILL NO 1

INNOVE COMMUNICATIONS INC

BILL NO 1

INNOVE COMMUNICATIONS INC

BILL NO 1

INNOVE COMMUNICATIONS INC

BILL 10

INNOVE COMMUNICATIONS INC

BILL 10

INNOVE COMMUNICATIONS INC

BILL 10

29 Annex A Disallowed Input VAT 165.90 165.90 165.90 165.90 165.90 145.16 145.16 145.16 145.16 145.16 (32 871.43) 32 871.43 3 177.86 5 072.57 25 109.42 31 301.64 18 259.29 15 071.16 34 603.20 25 750.55 20 185.20 33 738.12 19 905.19 20 006.25 31 665.82 22 793.64 36 541.26 28 623.99 23 420.67 (21462.00) (36 544.80) (39 244.68) 33 816.92 113.49 152.18 174.56 170.08 148.66 157.25 157.25 143.37 152.62 147.70 215.29 161.58 148.00 161.88 295.99 152.62 166.50 143.37 207.38 147.70 161.13 165.60 156.65 165.60 170.08 490.67 138.75 138.75 138.75 DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342

SCHEDULE OF DISALLOWED INPUT VAT

FOR THE THIRD QUARTER OF 2009

Exhibit Registered Name of Supplier No.

Invoice Number

INNOVE COMMUNICATIONS INC

BILL 10

INNOVE COMMUNICATIONS INC

BILL 10

INNOVE COMMUNICATIONS INC

BILL 10

INNOVE COMMUNICATIONS INC

BILL 10

INNOVE COMMUNICATIONS INC

BILL 10

INNOVE COMMUNICATIONS INC

BILL 10

INNOVE COMMUNICATIONS INC

BILL 11

INNOVE COMMUNICATIONS INC

BILL 11

INNOVE COMMUNICATIONS INC

BILL 11

INNOVE COMMUNICATIONS INC

BILL 11

INNOVE COMMUNICATIONS INC

BILL 11

INNOVE COMMUNICATIONS INC

BILL 11

INNOVE COMMUNICATIONS INC

BILL 11

INNOVE COMMUNICATIONS INC

BILL 11

INNOVE COMMUNICATIONS INC

BILL NO 11

INNOVE COMMUNICATIONS INC

BILL NO 11

INNOVE COMMUNICATIONS INC

BILL NO 11

INNOVE COMMUNICATIONS INC

BILL NO 12

INNOVE COMMUNICATIONS INC

BILL NO 12

INNOVE COMMUNICATIONS INC

BILL 13

INNOVE COMMUNICATIONS INC

BILL 13

INNOVE COMMUNICATIONS INC

BILL NO 13

INNOVE COMMUNICATIONS INC

BILL NO 13

INNOVE COMMUNICATIONS INC

BILL NO 14

INNOVE COMMUNICATIONS INC

BILL 15

INNOVE COMMUNICATIONS INC

BILL NO 15

INNOVE COMMUNICATIONS INC

BILL 16

INNOVE COMMUNICATIONS INC

BILL 16

INNOVE COMMUNICATIONS INC

BILL 18

INNOVE COMMUNICATIONS INC

BILL 18

INNOVE COMMUNICATIONS INC

BILL 19

INNOVE COMMUNICATIONS INC

BILL 19

INNOVE COMMUNICATIONS INC

BILL 2

INNOVE COMMUNICATIONS INC

BILL 2

INNOVE COMMUNICATIONS INC

BILL 2

INNOVE COMMUNICATIONS INC

BILL 2

INNOVE COMMUNICATIONS INC

BILL 2

INNOVE COMMUNICATIONS INC

BILL 2

INNOVE COMMUNICATIONS INC

BILL 2

INNOVE COMMUNICATIONS INC

BILL 2

INNOVE COMMUNICATIONS INC

BILL 2

INNOVE COMMUNICATIONS INC

BILL 2

INNOVE COMMUNICATIONS INC

BILL 2

INNOVE COMMUNICATIONS INC

BILL 2

INNOVE COMMUNICATIONS INC

BILL 2

INNOVE COMMUNICATIONS INC

BILL 2

INNOVE COMMUNICATIONS INC

BILL 2

INNOVE COMMUNICATIONS INC

BILL 2

INNOVE COMMUNICATIONS INC

BILL 2

INNOVE COMMUNICATIONS INC

BILL 2

INNOVE COMMUNICATIONS INC

BILL 2

INNOVE COMMUNICATIONS INC

BILL 2

INNOVE COMMUNICATIONS INC

BILL 2

INNOVE COMMUNICATIONS INC

BILL 2

INNOVE COMMUNICATIONS INC

BILL 2

INNOVE COMMUNICATIONS INC

BILL 2

INNOVE COMMUNICATIONS INC

BILL 2

INNOVE COMMUNICATIONS INC

BILL 2

INNOVE COMMUNICATIONS INC

BILL NO 2

INNOVE COMMUNICATIONS INC

BILL NO 2

INNOVE COMMUNICATIONS INC

BILL NO 2

INNOVE COMMUNICATIONS INC

BILL NO 2

30 AnnexA Disallowed Input VAT 138.75 129.63 138.75 138.75 138.75 138.75 160.18 160.18 160.18 138.75 138.75 138.75 138.75 138.75 160.18 139.11 138.75 102.25 160.18 160.18 160.18 160.18 160.18 160.18 106.61 149.65 160.18 106.61 138.75 160.18 138.75 160.18 138.75 138.75 138.75 138.75 139.18 138.75 115.94 134.19 138.75 138.75 138.75 138.75 129.63 138.75 138.75 88.57 129.63 70.33 138.75 138.75 138.75 138.75 138.75 138.75 138.75 138.75 138.75 138.75 138.75 138.75 DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342

SCHEDULE OF DISALLOWED INPUT VAT

FOR THE THIRD QUARTER OF 2009

Exhibit Registered Name of Supplier No.

Invoice Number

INNOVE COMMUNICATIONS INC

BILL 20

INNOVE COMMUNICATIONS INC

BILL 20

INNOVE COMMUNICATIONS INC

BILL 20

INNOVE COMMUNICATIONS INC

BILL NO 20

INNOVE COMMUNICATIONS INC

BILL 21

INNOVE COMMUNICATIONS INC

BILL 21

INNOVE COMMUNICATIONS INC

BILL 22

INNOVE COMMUNICATIONS INC

BILL 23

INNOVE COMMUNICATIONS INC

BILL NO 23

INNOVE COMMUNICATIONS INC

BILL 24

INNOVE COMMUNICATIONS INC

BILL 3

INNOVE COMMUNICATIONS INC

BILL 3

INNOVE COMMUNICATIONS INC

BILL 3

INNOVE COMMUNICATIONS INC

BILL 3

INNOVE COMMUNICATIONS INC

BILL 3

INNOVE COMMUNICATIONS INC

BILL 3

INNOVE COMMUNICATIONS INC

BILL 3

INNOVE COMMUNICATIONS INC

BILL 3

INNOVE COMMUNICATIONS INC

BILL 3

INNOVE COMMUNICATIONS INC

BILL 3

INNOVE COMMUNICATIONS INC

BILL 3

INNOVE COMMUNICATIONS INC

BILL 3

INNOVE COMMUNICATIONS INC

BILL 3

INNOVE COMMUNICATIONS INC

BILL 3

INNOVE COMMUNICATIONS INC

BILL 3

INNOVE COMMUNICATIONS INC

BILL NO 3

INNOVE COMMUNICATIONS INC

BILL NO 3

INNOVE COMMUNICATIONS INC

BILL NO 3

INNOVE COMMUNICATIONS INC

BILL NO 4

INNOVE COMMUNICATIONS INC

BILL NO 4

INNOVE COMMUNICATIONS INC

BILL NO 4

INNOVE COMMUNICATIONS INC

BILL 4

INNOVE COMMUNICATIONS INC

BILL 4

INNOVE COMMUNICATIONS INC

BILL 4

INNOVE COMMUNICATIONS INC

BILL 4

INNOVE COMMUNICATIONS INC

BILL 4

INNOVE COMMUNICATIONS INC

BILL 4

INNOVE COMMUNICATIONS INC

BILL 4

INNOVE COMMUNICATIONS INC

BILL 4

INNOVE COMMUNICATIONS INC

BILL 4

INNOVE COMMUNICATIONS INC

BILL 4

INNOVE COMMUNICATIONS INC

BILL 5

INNOVE COMMUNICATIONS INC

BILL 5

INNOVE COMMUNICATIONS INC

BILL 5

INNOVE COMMUNICATIONS INC

BILL NO 5

INNOVE COMMUNICATIONS INC

BILL NO 6

INNOVE COMMUNICATIONS INC

BILL NO 6

INNOVE COMMUNICATIONS INC

BILL NO 6

INNOVE COMMUNICATIONS INC

BILL NO 6

INNOVE COMMUNICATIONS INC

BILL 6

INNOVE COMMUNICATIONS INC

BILL 6

INNOVE COMMUNICATIONS INC

BILL 6

INNOVE COMMUNICATIONS INC

BILL 6

INNOVE COMMUNICATIONS INC

BILL 6

INNOVE COMMUNICATIONS INC

BILL 7

INNOVE COMMUNICATIONS INC

BILL 7

INNOVE COMMUNICATIONS INC

BILL 7

INNOVE COMMUNICATIONS INC

BILL 7

INNOVE COMMUNICATIONS INC

BILL 7

INNOVE COMMUNICATIONS INC

BILL 7

INNOVE COMMUNICATIONS INC

BILL 7

INNOVE COMMUNICATIONS INC

BILL 7

31 AnnexA Disallowed Input VAT 138.75 139.11 160.18 19 387.20 19 387.20 129.63 149.65 160.18 160.18 160.18 138.75 138.75 4 800.00 115.94 129.63 138.75 138.75 138.75 138.75 138.75 138.75 138.75 138.75 138.75 138.75 138.75 129.63 138.75 138.75 138.75 138.75 138.75 138.75 138.75 138.75 138.75 138.75 138.75 138.75 138.75 138.75 26 260.08 138.75 138.75 138.75 138.75 134.19 138.75 138.75 138.75 26 260.08 138.75 138.75 138.75 138.75 138.75 138.75 138.75 138.75 138.75 138.75 138.75 DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342

SCHEDULE OF DISALLOWED INPUT VAT

FOR THE THIRD QUARTER OF 2009

Exhibit Registered Name of Supplier No.

Invoice Number

INNOVE COMMUNICATIONS INC

BILL 7

INNOVE COMMUNICATIONS INC

BILL 7

INNOVE COMMUNICATIONS INC

BILL 8

INNOVE COMMUNICATIONS INC

BILL 8

INNOVE COMMUNICATIONS INC

BILL 8

INNOVE COMMUNICATIONS INC

BILL 8

INNOVE COMMUNICATIONS INC

BILL 8

INNOVE COMMUNICATIONS INC

BILL 8

INNOVE COMMUNICATIONS INC

BILL 8

INNOVE COMMUNICATIONS INC

BILL 8

INNOVE COMMUNICATIONS INC

BILL 8

INNOVE COMMUNICATIONS INC

BILL 8

INNOVE COMMUNICATIONS INC

BILL 8

INNOVE COMMUNICATIONS INC

BILL 8

INNOVE COMMUNICATIONS INC

BILL 8

INNOVE COMMUNICATIONS INC

BILL 8

INNOVE COMMUNICATIONS INC

BILL 9

INNOVE COMMUNICATIONS INC

BILL 9

INNOVE COMMUNICATIONS INC

BILL 9

INNOVE COMMUNICATIONS INC

BILL 9

INNOVE COMMUNICATIONS INC

BILL 9

INNOVE COMMUNICATIONS INC

BILL 9

INNOVE COMMUNICATIONS INC

BILL 9

INNOVE COMMUNICATIONS INC

BILL 9

INNOVE COMMUNICATIONS INC

BILL 9

INNOVE COMMUNICATIONS INC

BILL 9

INNOVE COMMUNICATIONS INC

BILL NO 7

INNOVE COMMUNICATIONS INC

BILL NO 7

INNOVE COMMUNICATIONS INC

BILL NO 8

INNOVE COMMUNICATIONS INC

BILL NO 8

INNOVE COMMUNICATIONS INC

BILL NO 8

INNOVE COMMUNICATIONS INC

BILL NO 9

INNOVE COMMUNICATIONS INC

BILL NO 9

INNOVE COMMUNICATIONS INC

BILL NO. 6

INNOVE COMMUNICATIONS INC

BILL N0.1

INNOVE COMMUNICATIONS INC

BILL N0.1

INNOVE COMMUNICATIONS INC

BILL N0.1

INNOVE COMMUNICATIONS INC

BILL N0.1

INNOVE COMMUNICATIONS INC

BILL N0.1

INNOVE COMMUNICATIONS INC

BILL N0.1

INNOVE COMMUNICATIONS INC

BILL N0.1

INNOVE COMMUNICATIONS INC

BILL N0.1

INNOVE COMMUNICATIONS INC

BILL N0.1

INNOVE COMMUNICATIONS INC

BILL N0.10

INNOVE COMMUNICATIONS INC

BILL N0.10

INNOVE COMMUNICATIONS INC

BILL N0.10

INNOVE COMMUNICATIONS INC

BILL N0.10

INNOVE COMMUNICATIONS INC

BILL N0.10

INNOVE COMMUNICATIONS INC

BILL NO.ll

INNOVE COMMUNICATIONS INC

BILL NO.ll

INNOVE COMMUNICATIONS INC

BILL NO.ll

INNOVE COMMUNICATIONS INC

BILL N0.14

INNOVE COMMUNICATIONS INC

BILL N0.14

INNOVE COMMUNICATIONS INC

BILL N0.14

INNOVE COMMUNICATIONS INC

BILL N0.15

INNOVE COMMUNICATIONS INC

BILL N0.15

INNOVE COMMUNICATIONS INC

BILL N0.16

INNOVE COMMUNICATIONS INC

BILL N0.16

INNOVE COMMUNICATIONS INC

BILL N0.17

INNOVE COMMUNICATIONS INC

BILL N0.17

INNOVE COMMUNICATIONS INC

BILL N0.2

INNOVE COMMUNICATIONS INC

BILL N0.2 32 Annex A Disallowed Input VAT 138.75 138.75 138.75 138.75 138.75 138.75 138.75 138.75 146.79 138.75 138.75 138.75 138.75 138.96 138.75 138.75 138.75 129.63 138.75 138.75 138.75 138.75 138.75 138.75 138.75 138.75 138.75 138.75 138.75 138.75 138.75 138.75 138.75 138.75 157.25 152.18 157.25 157.25 147.70 147.70 165.60 152.18 147.70 129.63 138.75 138.75 138.75 138.75 160.18 138.75 138.75 106.61 160.18 160.18 160.18 160.18 160.18 149.65 160.18 160.18 120.50 138.75 DEUTSCHE KNOWLEDGE SERVICES - CTA CASE NO. 8342

SCHEDULE OF DISALLOWED INPUT VAT

FOR THE THIRD QUARTER OF 2009

Exhibit Registered Name of Supplier No.

Invoice Number

INNOVE COMMUNICATIONS INC

BILL N0.2

INNOVE COMMUNICATIONS INC

BILL N0.2

INNOVE COMMUNICATIONS INC

BILL N0.2

INNOVE COMMUNICATIONS INC

BILL N0.2

INNOVE COMMUNICATIONS INC

BILL N0.2

INNOVE COMMUNICATIONS INC

BILL N0.20

INNOVE COMMUNICATIONS INC

BILL N0.21

INNOVE COMMUNICATIONS INC

BILL N0.21

INNOVE COMMUNICATIONS INC

BILL N0.22

INNOVE COMMUNICATIONS INC

BILL N0.22

INNOVE COMMUNICATIONS INC

BILL N0.23

INNOVE COMMUNICATIONS INC

BILL N0.24

INNOVE COMMUNICATIONS INC

BILL N0.25

INNOVE COMMUNICATIONS INC

BILL N0.3

INNOVE COMMUNICATIONS INC

BILL N0.3

INNOVE COMMUNICATIONS INC

BILL N0.3

INNOVE COMMUNICATIONS INC

BILL N0.3

INNOVE COMMUNICATIONS INC

BILL N0.3

INNOVE COMMUNICATIONS INC

BILL N0.3

INNOVE COMMUNICATIONS INC

BILL N0.3

INNOVE COMMUNICATIONS INC

BILL N0.38

INNOVE COMMUNICATIONS INC

BILL N0.39

INNOVE COMMUNICATIONS INC

BILL N0.4

INNOVE COMMUNICATIONS INC

BILL N0.4

INNOVE COMMUNICATIONS INC

BILL N0.4

INNOVE COMMUNICATIONS INC

BILL N0.4

INNOVE COMMUNICATIONS INC

BILL N0.40F

INNOVE COMMUNICATIONS INC

BILL N0.6

INNOVE COMMUNICATIONS INC

BILL N0.6

INNOVE COMMUNICATIONS INC

BILL N0.6

INNOVE COMMUNICATIONS INC

BILL N0.7

INNOVE COMMUNICATIONS INC

BILL N0.7

INNOVE COMMUNICATIONS INC

BILL N0.7

INNOVE COMMUNICATIONS INC

BILL N0.7

INNOVE COMMUNICATIONS INC

BILL N0.7

INNOVE COMMUNICATIONS INC

BILL N0.7

INNOVE COMMUNICATIONS INC

BILL N0.7

INNOVE COMMUNICATIONS INC

BILL N0.8

INNOVE COMMUNICATIONS INC

BILL N0.8

INNOVE COMMUNICATIONS INC

BILL N0.8

INNOVE COMMUNICATIONS INC

BILL N0.8

INNOVE COMMUNICATIONS INC

BILL N0.8

INNOVE COMMUNICATIONS INC

BILL N0.8

INNOVE COMMUNICATIONS INC

BILL N0.9

INNOVE COMMUNICATIONS INC

BILL N0.9

INNOVE COMMUNICATIONS INC

BILL N0.9

INNOVE COMMUNICATIONS INC

BILL N0.9

INNOVE COMMUNICATIONS INC

BILL N0.9

INNOVE COMMUNICATIONS INC

BILL N0.9

INNOVE COMMUNICATIONS INC

BILL N0.9

INNOVE COMMUNICATIONS INC

BILL N0.9

INNOVE COMMUNICATIONS INC

BILL N0.9

INNOVE COMMUNICATIONS INC

BILL N0.9

INNOVE COMMUNICATIONS INC

BILL N0.9 INTENSE CAR AUTO SALON CORP. 1850

MANILA BULLETIN PUBUSHING COR

AB 2009-09-056

Manuel Stationery, Inc 259804 Manuel Stationery, Inc 260477

MAXICARE HEALTHCARE CORP

101763101090000

MAXI CARE HEAL THCARE CORP

101763101090002

MAXI CARE HEAL THCARE CORP

101763101090003

MAXI CARE HEAL THCARE CORP

101763101090004 33 Annex A Disallowed Input VAT 138.75 138.75 138.75 138.75 138.75 160.18 160.18 160.18 19 387.20 160.18 160.18 160.18 160.18 138.75 138.75 138.75 138.75 138.75 138.75 138.75 356.40 356.40 26 260.08 138.75 138.75 138.75 (427.68) 138.75 138.75 138.75 138.75 138.75 129.63 138.75 138.75 138.75 138.75 138.75 138.75 134.19 138.75 138.75 138.75 138.75 138.75 138.75 138.75 138.75 138.75 129.63 138.75 138.75 138.75 138.75 450.00 38 121.84 190.93 214.29 (6 019.55) (1 045.61) (758.36) 14 764.95 DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342

SCHEDULE OF DISALLOWED INPUT VAT

FOR THE THIRD QUARTER OF 2009

Exhibit Registered Name of Supplier No.

Invoice Number

MAXI CARE HEAL THCARE CORP

###########

MAXI CARE HEAL THCARE CORP

101763101090007

MAXI CARE HEAL THCARE CORP

###########

MAXI CARE HEAL THCARE CORP

C017631080007

MAXI CARE HEAL THCARE CORP

C017631080008

MAXI CARE HEAL THCARE CORP

C017631080011

MAXI CARE HEAL THCARE CORP

C017631080013

MAXI CARE HEAL THCARE CORP

C017631080015 MEC NElWORKS CORPORATION 3239

MERCURY DRUG CORPORATION

28364341

MERCURY DRUG CORPORATION

28364342

MERCURY DRUG CORPORATION

28364343

MERCURY DRUG CORPORATION

28366018

MERCURY DRUG CORPORATION

28366019

MERCURY DRUG CORPORATION

28366020

MGE UPS SYSTEMS PHILIPPINES IN

6426 MICRO-D INTERNATIONAL INC. 13639 MICRO-D INTERNATIONAL INC. 13709 MICRO-D INTERNATIONAL INC. 13771 MICRO-D INTERNATIONAL INC. 13798 MICRO-D INTERNATIONAL INC. 13799 MICRO-D INTERNATIONAL INC. 13889 MICRO-D INTERNATIONAL INC. 13890 MICRO-D INTERNATIONAL INC. 13891 MICRO-D INTERNATIONAL INC. 13927 MICRO-D INTERNATIONAL INC. 14077 MICRO-D INTERNATIONAL INC. 14078 MICRO-D INTERNATIONAL INC. 13640 MMLDC FOUNDATION INC. 5645 NATIONAL BOOK STORE INC.

SOA 07/12/09

NATIONAL BOOK STORE INC.

SOA 07/27/09

NATIONAL BOOK STORE INC.

SSR DATED 05/23

NATIONAL BOOK STORE INC.

SSR DATED 06/06

NATIONAL BOOK STORE INC.

SSR DATED 06/21

NATIONAL BOOK STORE INC.

SSR DATED 06/23

NATIONAL BOOK STORE INC.

SSR DATED 06/27

NATIONAL BOOK STORE INC. SSR DATED 5.28 NATIONAL BOOK STORE INC. SSR DATED 6.21 NATIONAL BOOK STORE INC. SSR DATED 6.6.09 Natural Skin Cosmetics and RND 202 Natural Skin Cosmetics and RND 208 Natural Skin Cosmetics and RND 209 Natural Skin Cosmetics and RND 210 Natural Skin Cosmetics and RND 221 Natural Skin Cosmetics and RND 222 Natural Skin Cosmetics and RND 273 Natural Skin Cosmetics and RND 393

NEWPORT LEARNING CENTER INC

MKT090420

NEWPORT LEARNING CENTER INC

MKT090530

NEWPORT LEARNING CENTER INC

MKT090531

NEWPORT LEARNING CENTER INC

MKT090601

NEWPORT LEARNING CENTER INC

MKT090609

NEWPORT LEARNING CENTER INC

MKT090624

NEWPORT LEARNING CENTER INC

MKT090639

NEWPORT LEARNING CENTER INC

MKT090711

NEWPORT LEARNING CENTER INC

MKT090712

NEWPORT LEARNING CENTER INC

MKT090728

NEWPORT LEARNING CENTER INC

MKT090732

NEWPORT LEARNING CENTER INC

MKT090804

NEWPORT LEARNING CENTER INC

MKT090805

NEWPORT LEARNING CENTER INC

MKT090835 NO KA 01 (PHILS) INT'L INC. 23266 34 Annex A Disallowed Input VAT 3 769.44 (5 950.29' 3 699.31 6 403.63 (2 493.38' 1 901.78 459.61 (103.41) 20 571.43 4 712.14 1494.05 489.48 596.04 3 285.54 3 784.77 13 553.57 11250.00 9 618.11 698.33 2 655.11 2 480.81 1 535.60 2 569.84 897.50 3 583.93 2 545.61 755.27 7 065.65 11 444.40 4 959.32 9 575.89 5 275.34 7 482.08 1 374.11 6 884.60 5 291.41 5 328.45 5 328.11 5 318.38 1 333.93 1385.79 1137.47 3 287.57 1 060.73 5 595.86 4 143.02 5 357.14 11 571.43 9 857.14 10 714.29 1 714.29 13 285.71 428.57 642.86 7 714.29 7 714.29 7 714.29 11 571.43 5 571.43 3 857.14 857.14 3 007.57 DEUTSCHE KNOWLEDGE SERVICES - CTA CASE NO. 8342

SCHEDULE OF DISALLOWED INPUT VAT

FOR THE THIRD QUARTER OF 2009

Exhibit Registered Name of Supplier No.

Invoice Number NO KA or (PHILS) INTL INC. 23472 NO KA or (PHILS) INTL INC. 23575 NO KA or (PHILS) INTL INC. 23619 NO KA or (PHILS) INTL INC. 23789 NO KA or (PHILS) INTL INC. 23790 NO KA or (PHILS) INTL INC. 23888 NO KA or (PHILS) INTL INC. 23971 PLDT 25497656 PLDT 25497729

QUARTZ BUSINESS PRODUCTS CORP

387620

RELECH TRADING

29

REUTERS UMITED

09-000207

REUTERS LIMITED

09-000952

REUTERS LIMITED

09-000953

REUTERS UMITED

09-000954

REUTERS UMITED

09-000955

REUTERS UMITED

09-000956 Sherwin Brandon Enterorise 77

SMART COMMUNICATIONS INC

9162383

SMART COMMUNICATIONS INC

9210013

SMB ELECTRIC PTE LTD

RECLASS

UNI-ASIA HEALTHCARE MEDICAL

16918 sub-total

GRAND TOTAL

35 Annex A Disallowed Input VAT 3 007.57 1 283.74 3 007.57 1 283.74 3 007.57 1283.74 3 007.57 (239.40) 239.40 1 811.79 1564.29 20 779.46 20 794.60 20 766.49 20 766.49 20 725.41 21 512.10 1 808.57 746.20 375.00 (198 379.74) 642.86 2 250,463.33 20,234,072.20