Zuellig Pharma Corporation vs. Commissioner of Internal Revenue

DECISION

UY, J.:

Before this Court is a Petition for Review¹ filed on April 14, 2015 by petitioner, Zuellig Pharma Corporation, against respondent Commissioner of Internal Revenue (CIR), praying that respondent be ordered to refund or issue in favor of petitioner a Tax Credit Certificate (TCC) in the amount of P467,578,787.20, representing petitioner's excess and unutilized creditable withholding taxes (CWT) for the calendar year (CY) ended December 31 , 2012.

THE PARTIES

Petitioner is a corporation duly organized and existing under the laws of the Republic of the Philippines, with principal place of business at Km. 14 West Service Road, South Superhighway corner Edison Avenue, Barangay Sun Valley, Paranaque City.² ~

Petitioner is primarily engaged in the business of manufacturing, preparing, compounding, processing, packing, buying, and selling at wholesale and retail, importing and exporting, and otherwise dealing in all kinds of drugs, chemicals, patent, proprietary and other medicines, biological products, oils, dyestuffs, perfumeries, toilet and fancy articles, fancy goods, cosmetics, druggists, sundries, soaps, veterinary products, and generally dealing in goods, wares, merchandise, and personal property of every kind. 3 Petitioner is registered with the Bureau of Internal Revenue (SIR) Large Taxpayers Service with Taxpayer Identification Number (TIN) 000-172-443-000. 4 On the other hand, respondent is the duly appointed CIR vested with authority to carry out all the functions, duties, and responsibilities of said office, including, inter alia, the power to decide, approve, and grant claims for refund of, or issuance of TCC for, overpaid or erroneously paid or collected internal revenue taxes, including excess and unutilized CWT. Respondent holds office at the 5th Floor, SIR National Office Building, Agham Road, Diliman, Quezon City, where he may be served summons and other legal processes of this Court. 5

THE FACTS

On April 15, 2013, petitioner filed with the SIR, through the Electronic Filing and Payment System (eFPS), its Annual Income Tax Return (ITR) for the CY ended December 31, 2012.6 In its AnnuaiiTR for CY 2012, petitioner reported a gross income of P³,206,575,464.007 and net taxable income of P602,462, 128.00.8 Consequently, petitioner reported a Regular Corporate Income Tax (RCIT) liability of P180, 738,638.409 for CY 2012. Petitioner also had income tax credits in the total amount of P788,081, 111.80, 10 consisting of prior year's excess credits in the f:J

amount of P320,502,324.6011 and CWT accumulated during the four quarters of CY 2012 in the aggregate amount of P467,578, 787.20. 12 After deducting its RCIT liability against its income tax credits for CY 2012, petitioner reported a tax overpayment of P607,342,473.40, 13 computed as follows:

Total Gross Income Less: Itemized Deductions Net Taxable Income RCIT Due (30%) Less: Tax Credits/Payments Prior Year's Excess Credits CWT withheld for the First 3 Quarters CWT withheld for the 4th Quarter Total Tax Credits/Payments Tax Overpayment t-255,616,507.30 211,962,279.90 ,. 3,206,575,464.00 2,604,113,336.00 ,.

602,462,128.00 !D 180,738,638.40 ,.

320,502,324.60 467,578,787.20 ,.

788,081 '111.80 (!D 607,342,473.40) Petitioner indicated on the face of its AnnuaiiTR for CY 2012 its option to claim for refund of its excess and unutilized CWT for CY 2012. 14 Consequently, petitioner did not carry over its excess and unutilized CWT for CY 2012 in the amount of P467,578,787.20 to the succeeding taxable year. 15 Petitioner utilized its "prior year's excess credits" for CY 2012 in the amount of P320,502,324.60 to pay for its RCIT for CY 2012 amounting to P180,738,638.40. The balance of its prior year's excess credits in the amount of P139,763,686.20 was carried over as "prior year's excess credits" in CY 2013. 16 The amount of f-139,763,686.20 was computed as follows: Prior year's excess credits for CY 2012 Less: RCIT Due for CY 2012 Remainder of "prior year's excess credits" as of December 31, 2012 (carried over to CY 2013) ,. 320,502,324.60 180,738,638.40 p 139,763,686.20 ,.

11 PFR, par. 6, Docket- Vol. I, pp. II to 12, vis-a-vis Exhibit "P-3", Line 33A, Docket- Vol. I,

p. 443. 12 PFR, par. 6, Docket- Vol. I, p. II to 12, vis-a-vis Exhibit "P-3", Lines 33F and 33H, Docket- Vol. I, p. 443.

13 PFR,par. 7, Docket- Vol. I, p.l2, vis-a-visExhibit"P-3",Line37, Docket- Vol. l,p.444. 14 PFR, par. 8, Docket- Vol. I, p. 12, vis-a-vis Exhibit "P-3", Docket- Vol. I, p. 444. 1' PFR, par. 8, Docket- Vol. I, p. 12, vis-a-vis Exhibit "P-14", Schedule 7, Line I, Docket- Vol. 2, p. 527.

16 PFR, par. 9, Docket- Vol. I, p. 12, vis-a-vis Exhibit "P-14", Schedule 7, Line I, Docket- Vol. 2, p. 527.

On May 20, 2013, petitioner filed with the Office of the CIR and the Office of the Deputy CIR-Operations Group a letter dated April 15, 2013 requesting the refund of its excess and unutilized CWT for CY 2012 in the amount of~467,578,787.20. 17 On June 13, 2013, the BIR Large Taxpayers Service issued a Letter of Authority authorizing the revenue officers of Large Taxpayers Regular Audit Division I to examine petitioner's books of accounts and accounting records for the period January 1, 2012 to December 31, 2012 in relation to its claim for refund of excess and unutilized CWT for CY 2012. 18 On April10, 2015, petitioner filed with the BIR, Large Taxpayers Service a letter supplementing its claim for refund dated April15, 2013 and prayed for the refund of its excess and unutilized CWT for CY 2012 in the amount of P467,578,787.20, with attached Application for Tax Credits/Refunds (BIR Form No. 1914).19 With the two (2)-year prescriptive period under Sections 204 (C) and 229 of the National Internal Revenue Code (NIRC) of 1997, as amended, nearing its end, and considering that petitioner has yet to receive respondent's approval or denial of its administrative claim for refund, petitioner filed the instant Petition for Review2° on April 14, 2015, which was raffled to the Third Division of this Court. On May 5, 2015, respondent filed his Answe~ 1 interposing special and affirmative defenses, which include, among others, the following:

1) The amount of ~467,578, 787.20 allegedly representing excess and unutilized CWT for CY 2012 was not properly documented; 2) It is incumbent upon petitioner to discharge its burden of proving entitlement to its claim for refund of alleged excess and unutilized CWT for CY 2012, which includes the fact of withholding of taxes and their subsequent remittance to the BIR; ~ 17 PFR. par. I 0, Docket- Vol. I, p. I 3, vis-a-vis Exhibits "P-9-a" and "P-9-b", Docket- Vol. 2, pp. 508 to 509.

1' PFR, par. I I, Docket- Vol. I, p. I 3, vis-a-vis Exhibit "P-I I", Docket- Vol. 2, pp. 5 I 4 to 5 I 7.

3) Petitioner must prove that it has complied with the following: a) the claim is filed with the CIR within the two (2)-year period from the date of payment of the tax; (b) it is shown on the return of the recipient that the income payment received was declared as part of the gross income; and (c) the fact of withholding is established by a copy of a statement duly issued by the payor to the payee showing the amount paid and the amount of the tax withheld therefrom; and 4) Petitioner must prove that it has not exercised the option to carry over any excess credits in the succeeding quarters. After the Pre-Trial Conference held on September 1, 2015, the parties filed their Joint Stipulation of Facts and Issues on September 16, 2015.22 Subsequently, the Court issued the Pre-Trial Order on October 27, 2017.23 During trial, petitioner presented the following witnesses: 1) Joel R. Ducut, petitioner's Assistant Corporate Controller; 2) Leah A. Estolano, petitioner's Accounts Receivable and Collections Manager; and 3) Katherine 0. Constantino, the Court-commissioned ICPA. On the other hand, respondent filed his Manifestation24 via e-mail on October 8, 2021 stating that he will no longer be presenting any witness, and requesting for a period of thirty (30) days within which to file his Memorandum. The Manifestation was noted in the Resolution25 dated October 15, 2021 and the parties were given thirty (30) days from notice to submit their respective Memorandum. On December 9, 2021, respondent filed his Memorandum26 which was noted in the Minute Resolution27 dated December 11, 2021. On January 10, 2022, petitioner filed its Memorandum28 via registered mail. On March 11, 2022, petitioner filed a Manifestation29 with attached copy of the Memorandum30 filed via registered mail on A January 10, 2022.

~-

Considering the filing of the parties' respective Memorandum, the instant case was submitted for decision in the Resolution dated March 23, 2022.31 Hence, this Decision.

THE ISSUE

As stipulated by the parties, the main issue 32 to be resolved by the Court is:

"Whether or not petitioner is entitled to its claim for refund of alleged excess and unutilized CWT for CY 2012 in the amount of P467,578, 787.20." Petitioner's arguments: Petitioner argues that it filed its administrative and judicial claims for refund of excess and unutilized CWT for CY 2012 within the two (2)-year prescriptive period provided under Sections 204 (C) and 229 of the NIRC of 1997, as amended. Allegedly, its excess and unutilized CWT for CY 2012 in the amount of P467,578, 787.20 are duly substantiated by documentary evidence.

Petitioner likewise asserts that the income, upon which the CWT being claimed for refund were withheld, were reported as part of petitioner's declared revenues in its Annual ITR. Finally, petitioner claims that it did not carry over its excess and unutilized CWT for CY 2012 to the succeeding taxable periods. Respondent's counter-arguments: Respondent counter-argues that petitioner failed to exhaust administrative remedies before elevating the case to the Court; thus, the case should be dismissed for prematurity or Jack of cause of action. 31 Docket- Vol. 4, pp. 1889 to 1890. ~

Respondent also claims that petitioner is not entitled to the claim for refund of CWT because it failed to prove by clear and preponderance of evidence its right to the claim, and to comply with Revenue Memorandum Order (RMO) No. 53-9833 and Revenue Regulations (RR) No. 2-2006. 34 Lastly, respondent asserts that petitioner should prove actual remittance to the BIR of the taxes withheld.

THE COURT'S RULING

The Petition for Review is partly meritorious. Section 76 of the NIRC of 1997, as amended, enumerates the options given to a taxpayer in the event that the sum of the quarterly tax payments during the taxable year is not equal to the total tax due on the entire taxable income of that year, to wit: "SEC. 76. Final Adjustment Return. - Every corporation liable to tax under Section 27 shall file a final adjustment return covering the total taxable income for the preceding calendar or fiscal year. If the sum of the quarterly tax payments made during the said taxable year is not equal to the total tax due on the entire taxable income of that year, the corporation shall either:

(A) Pay the balance of the tax still due; or (B) Carry-over the excess credit; or (C) Be credited or refunded with the excess amount paid, as the case may be. In case the corporation is entitled to a tax credit or refund of the excess estimated quarterly income taxes r/:3 33 SUBJECT: Checklist of Documents to be Submitted by a Taxpayer upon Audit of his Tax Liabilities as well as of the Mandatory Reporting Requirements to be Prepared by a Revenue Officer, all of which Comprise a Complete Tax Docket. 34 SUBJECT: Mandatory Attachments of the Summary Alphalist of Withholding Agents oflncome Payments Subjected to Tax Withheld at Source (SA WT) to Tax Returns With Claimed Tax Credits due to Creditable Tax Withheld At Source and of the Monthly Alphalist of Payees (MAP) Whose Income Received Have Been Subjected to Withholding Tax to the Withholding Tax Remittance Return Filed by the Withholding Agent/Payor of Income Payments.

paid, the excess amount shown on its final adjustment return may be carried over and credited against the estimated quarterly income tax liabilities for the taxable quarters of the succeeding taxable years. Once the option to carry-over and apply the excess quarterly income tax against income tax due for the taxable quarters of the succeeding taxable years has been made, such option shall be considered irrevocable for that taxable period and no application for cash refund or issuance of a tax credit certificate shall be allowed therefor." (Emphasis supplied) Based on the foregoing, two options are available to a corporation whenever it overpays its income tax for the taxable year:

(1) to carry over and apply the overpayment as tax credit against the estimated quarterly income tax liabilities of the succeeding taxable years (also known as automatic tax credit) until fully utilized (meaning, there is no prescriptive period); and (2) to apply for a cash refund or issuance of a tax credit certificate within the prescribed period. Such overpayment of income tax is usually occasioned by the over- withholding of taxes on the income payments to the corporate taxpayer. 35 In exercising its option, the corporation must signify in its annual corporate adjustment return (by marking the option box provided in the SIR form) its intention either to carry over the excess credit or to claim a refund.36 In the instant case, petitioner's Annual ITR for CY 2012 shows that it had income tax credits in the total amount of fD788,081,111.80, 37 consisting of prior year's excess credits in the amount of fD320,502,324.6038 and CWT accumulated during the four quarters of CY 2012 in the aggregate amount offD467,578,787.20. 39 Petitioner utilized its "prior year's excess credits" for CY 2012 in the amount of fD320,502,324.60 to pay for its RCIT for CY 2012, amounting to P180,738,638.40,40 leaving a balance of its prior year's ~ 35 University Physicians Services. Inc.-Management. Inc. v. Commissioner of Internal Revenue, G.R. No. 205955, March 7, 2018.

excess credits in the amount ofP139,763,686.20, and creditable taxes withheld during CY 2012 in the amount of?D467,578,787.20. Considering that petitioner indicated on the face of its AnnuaiiTR for CY 2012 its option to claim for refund its excess and unutilized CWT for CY 2012 in the amount of P467,578,787.20,41 and since only the balance of its prior year's excess credits in the amount of P139,763,686.00 was carried over as "prior year's excess credits" in CY 2013, 42 the amount of P467,578,787.20 may be the subject of a claim for refund or issuance of a TCC under Section 76 of the NIRC of 1997, as amended.

Conditions for the grant of refund of, or issuance of a TCC for, excess or unutilized CWT. To exercise the option of refund or tax credit under Section 76 (C) of the NIRC of 1997, as amended, the following requirements43 must be complied with by the taxpayer to be entitled thereto, to wit:

1. That the claim for refund was filed within the two (2)- year prescriptive period as provided under Section 204 (C) in relation to Section 229 of the NIRC of 1997, as amended;

2. That the fact of withholding is established by a copy of a statement duly issued by the payor (withholding agent) to the payee, showing the amount paid and the amount of tax withheld therefrom;44 and

3. That the income upon which the taxes were withheld was included in the return of the recipient, i.e., declared as part of the gross income. ~ 41 Exhibit "P-3", Docket- Vol. I, p. 444 42 The amount stated in the AnnuallTR for CY 2013 is 1'139,763,686 instead off>l39,763,686.20 because amounts in centavos are not entered in the ITR; Exhibit "P-14", Schedule 7, Line I, Docket -Vol. 2, p. 527.

43 Republic of the Philippines, represented by the Commissioner of Internal Revenue v. Team (Phils.) Energy Corporation (formerly Mirant (Phils.) Energy Corporation), G.R. No. 188016, January 14, 2015; Banco Filipino Savings and Mortgage Bank v. Commissioner of Internal Revenue., G.R. No. 155682, March 27, 2007; and United International Pictures AB v. Commissioner of Internal Revenue, G.R. No. 168331, October II, 2012. 44 Section 2.58.3 (B) of RR No. 2-98.

First Condition Section 204 (C) in relation to Section 229 of the NIRC of 1997, as amended, respectively provide: "SEC. 204. Authority of the Commissioner to Compromise, Abate and Refund or Credit Taxes.- XXX XXX XXX (C) Credit or refund of taxes erroneously or illegally received or penalties imposed without authority, refund the value of internal revenue stamps when they are returned in good condition by the purchaser, and, in his discretion, redeem or change unused stamps that have been rendered unfit for use and refund their value upon proof of destruction. No credit or refund of taxes or penalties shall be allowed unless the taxpayer files in writing with the Commissioner a claim for credit or refund within two (2) years after the payment of the tax or penalty; Provided, however, That a return filed showing an overpayment shall be considered as a written claim for credit or refund.

SEC. 229. Recovery of Tax Erroneously or Illegally Collected. -No suit or proceeding shall be maintained in any court for the recovery of any national internal revenue tax hereafter alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessively or in any manner wrongfully collected, until a claim for refund or credit has been duly filed with the Commissioner; but such suit or proceeding may be maintained, whether or not such tax, penalty, or sum has been paid under protest or duress. In any case, no such suit or proceeding shall be filed after the expiration of two (2) years from the date of payment of the tax or penalty regardless of any supervening cause that may arise after payment: Provided, however, That the Commissioner may, even without a written claim therefor, refund or credit any tax, where on the face of the return upon which payment was made, such payment appears clearly to have been erroneously paid." (Emphasis supplied) /VJ Page II of35 The aforecited provisions are clear: within two (2) years from the date of payment of tax, the claimant must first file an administrative claim with the CIR before filing its judicial claim with the courts of law. Both claims must be filed within a two (2)-year reglementary period. Timeliness of the filing of the claim is mandatory and jurisdictional, and thus the Court cannot take cognizance of a judicial claim for refund filed either prematurely or out of time.45 In the instant case, petitioner filed its Annual ITR for CY 2012 through the eFPS on April 15, 2013. 46 Counting two (2) years therefrom, petitioner had until April15, 2015 within which to file both its administrative and judicial claims. Records of the case show that petitioner filed its administrative claim for refund on May 20, 201347 and April1 0, 2015,48 and its judicial claim for refund on April 14, 2015;49 thus, both administrative and judicial claims were timely filed, satisfying the first condition. Petitioner did not fail to exhaust administrative remedies At this point, the Court finds it apt to address respondent's argument that petitioner failed to exhaust administrative remedies before elevating the case to this Court. Allegedly, the filing of a Petition for Review before this Court must be due to the denial by respondent of petitioner's claim or respondent's inaction which is tantamount to the denial of petitioner's claim. Absent these circumstances, the case should be dismissed for prematurity or lack of cause of action. We are not persuaded. Section 229 of the NIRC of 1997, as amended, is clear that the judicial claim for tax refund must be filed within two (2) years from the date of payment of the tax, regardless of any supervening cause that may arise after payment. ,I;J 45 Commissioner of Internal Revenue v. San Miguel Corporation I San Miguel Corporation v. Commissioner of Internal Revenue, G.R. Nos. 180740 & 180910, November II, 2019.

In Commissioner of Internal Revenue v. Univation Motor Philippines, Inc. (Formerly Nissan Motor Philippines, lnc.)50 (Univation case), the Supreme Court held that there is exhaustion of administrative remedies as long as the administrative and judicial claims are filed within the two (2)-year prescriptive period, to wit: "The law only requires that an administrative claim be priorly filed. That is, to give the BIR at the administrative level an opportunity to act on said claim. In other words, for as long as the administrative claim and the judicial claim were filed within the two-year prescriptive period, then there was exhaustion of the administrative remedies." (Emphasis supplied) In this case, considering that the two (2)-year prescriptive period was about to end on April 15, 2015, and respondent is yet to act on petitioner's administrative claim, petitioner was correct in filing its judicial claim on April14, 2015. Second and Third Conditions Section 2.58.3 (B) of RR No. 2-98,51 as amended, provides: "(B) Claims for tax credit or refund of any creditable income tax which was deducted and withheld on income payments shall be given due course only when it is shown that the income payment has been declared as part of the gross income and the fact of withholding is established by a copy of the withholding tax statement duly issued by the payor to the payee showing the amount paid and the amount of tax withheld therefrom. Proof of remittance is the responsibility of the withholding agent." (Emphasis supplied) From the foregoing, the fact of withholding is established by a copy of the withholding tax statement duly issued by the withholding agent to the payee, showing the amount paid and the amount of tax withheld therefrom.

~ 50 G.R. No. 231581, April10, 2019. 51 SUBJECT: Implementing Republic Act No. 8424, "An Act Amending the National Internal Revenue Code, as amended" relative to the Withholding on Income subject to the Expanded Withholding Tax and Final Withholding Tax, Withholding of Income Tax on Compensation, Withholding of Creditable Value-Added Tax and Other Percentage Taxes.

Respondent, however, asserts that petitioner should prove actual remittance to the BIR of the taxes withheld. Respondent is mistaken. In Commissioner of Internal Revenue v. Philippine National Bank, 52 the Supreme Court held that the certificate of creditable tax withheld at source is the competent proof to establish the fact that taxes are withheld. In the same case, the Supreme Court categorically stated that proof of actual remittance is not a condition to claim for a refund of unutilized tax credits, to wit: "Petitioner's posture that respondent is required to establish actual remittance to the Bureau of Internal Revenue deserves scant consideration. Proof of actual remittance is not a condition to claim for a refund of unutilized tax credits. Under Sections 57 and 58 of the 1997 National Internal Revenue Code, as amended, it is the payor-withholding agent, and not the payee-refund claimant such as respondent, who is vested with the responsibility of withholding and remitting income taxes." (Emphasis supplied) From the foregoing, it is clear that there is no requirement on the part of petitioner to prove that it has remitted the tax. Petitioner's compliance with the second condition is shown through the presentation of the relevant Certificates of Creditable Tax Withheld at Source (BIR Form No. 2307). To prove its compliance with the second condition, petitioner submitted the BIR Forms No. 230753 and petitioner-prepared Schedule of Creditable Withholding Tax CY 2012.54 ~ "G.R. No. 180290, September29, 2014.

Meanwhile, as to the third condition, petitioner presented its 2012 Annual ITR,55 Audited Financial Statements (AFS) for CYs 2011 and 2012,56 Reconciliation of Net Income Per Books against Taxable Income, 57 Schedule of Creditable Withholding Taxes Traced to Books (JV) and Related lnvoices, 58 Schedule of Creditable Withholding Taxes According to ATC Codes, 59 Details for Sales Adjustments for CY 2012 per GL code 4000030 amounting to P113,363,626.90 per Trial Balance as of December 31, 201260, and Consolidated Sales Register for CY 2012.61 The Court-commissioned ICPA examined the aforementioned documents and presented in the ICPA Report dated April 11, 201662 the result of the verification as follows: 63 "xxx, we estimate that the amount of P446, 735,385.15 are unutilized creditable income taxes withheld for CY 2012 that are properly supported by original BIR Form 2307 computed as follows xxx: Annex Income Payment Reference cwr properly supported by original BIR Form 2307 Annex 3-a ~ 44.200,197,594.83 cwr duly supported by original BIR Form 2307 with no income payment amount indicated therein Annex 3-b 10,090,269.00 cwr duly supported by original BIR Form 2307 with Petitione~s name but no Petitioner's TIN indicated therein Annex 3-c 211,971,500.73 cwr duly supported by original BIR Form 2307 with incorrect Petitioner's TIN indicated therein Annex 3-d 426,407,962.46 cwr duly supported by original BIR Form 2307 with incorrect income payment amount and Petitioner's TIN indicated therein Annex 3-e 3,963,146.67 ~44,852 630,473.69 55 Exhibit "P-3", Docket- Vol. I, pp. 441 to 448. 56 Exhibit "P-5", Docket- Vol. I, pp. 458 to 500, Docket- Vol. 2, p. 501. 57 Annex 8, !CPA CD.

58 Annex 37, !CPA CD. 59 Annex 2, !CPA CD.

60 Exhibit "P-21495", Hard. Drive. 61 Exhibit "P-37", Hard Drive. 62 Exhibit "P-25", Docket- Vol. I, pp. 307 to 344 and CD. 63 Exhibit "P-25", p. 35, Docket- Vol. I, p. 342. Tax Withheld ~440,273,020.48 100,902.69 2,080,201.72 4,245,540.93 35,719.33 ~446 735,385.15

Out of the properly supported CWT above, we have ascertained that the income payments relative to CWT amounting to P394,539, 132.52 were included as part of the Petitioner's books (trial balance as of December 31, 2012 to be presented as Exhibit P-32), audited financial statements (previously presented as Exhibit P-5) and annual income tax (previously presented as Exhibit P-3) as follows xxx:

Annex Income Payment Tax Withheld Reference CWT properly supported by original BIR Form 2307 Annex 3-a f" 42,116,749,625.82 f" 391,998,720.51 CWT duly supported by original BIR Form 2307 with no income payment amount indicated therein Annex 3-b 6,386,464.79 52,413.00 CWT duly supported by original BIR Form 2307 with Petitioner's name but no Petitione~s TIN indicated therein Annex 3-c 122,269,809.16 1 ,215,826.21 CWT duly supported by original BIR Form 2307 with incorrect Petitioner's TIN indicated therein Annex 3-d 137,607,740.54 1,236,453.50 CWT duly supported by original BIR Form 2307 with incorrect income payment amount and Petitione~s TIN indicated therein Annex 3-e 7,375,446.23 35,719.30 " Total f" 42,390,389,086.54 !"394,539, 132.52 From the foregoing, the Court notes that out of the total claimed CWT for CY 2012 of P467,578,787.20, only the CWT of t-391 ,998,720.51 (under Annex 3-a of Exhibit "P-25") was properly supported by original BIR Forms No. 2307 and the related income payments of P42,116,749,625.82 were traced to the gross income recorded in petitioner's books and reported in its AFS and Annual ITR for CY 2012.

However, upon further examination of petitioner's supporting documents, the Court finds that the CWT of P391 ,998, 720.51 must be reduced by P1 0,133,877.19 for not being properly supported by BIR Forms No. 2307, detailed as follows: ~

Exhibit Payor/Withholding Agent Income Payment CWT supported by BIR Forms No. 2307 with incorrect petitioner's registered name P- 593

EAST AVENUE MEDICAL CENTER

"' 177,555.00 P- 594

EAST AVENUE MEDICAL CENTER

245,203.20 P- 595

EAST AVENUE MEDICAL CENTER

242,400.00 P- 596

EAST AVENUE MEDICAL CENTER

57,852.00 P- 597

EAST AVENUE MEDICAL CENTER

75,390.00 P- 598

EAST AVENUE MEDICAL CENTER

117,000.00 P- 599

EAST AVENUE MEDICAL CENTER

6,495.00 P- 600

EAST AVENUE MEDICAL CENTER

197,200.00 P- 606

EAST AVENUE MEDICAL CENTER

182,928.30 P- 607

EAST AVENUE MEDICAL CENTER

323,900.00 P- 608

EAST AVENUE MEDICAL CENTER

48,632.00 P- 609

EAST AVENUE MEDICAL CENTER

17,000.00 P- 610

EAST AVENUE MEDICAL CENTER

103,581.00 P- 611

EAST AVENUE MEDICAL CENTER

41,250.00 P- 612

EAST AVENUE MEDICAL CENTER

216,145.00

DYNASTY MANAGEMENT &

P- 730 DEVELOPMENT CORP.

263,490.32

DYNASTY MANAGEMENT &

P- 731 DEVELOPMENT CORP.

102,493.10 TAl-PAN DEVELOPMENT INCORPORATED P- 985

IGAISANO CITY OZAMIZ)

74,029.00 TAl-PAN DEVELOPMENT INCORPORATED P- 986

IGAISANO CITY OZAMIZ)

240,744.00 TAl-PAN DEVELOPMENT INCORPORATED P- 987

IGAISANO CITY OZAMIZ)

66,749.00 TAl-PAN DEVELOPMENT INCORPORATED P- 988

IGAISANO CITY OZAMIZ)

21,969.00 P- 1044

LOPUE'S VALUE STORE- 888

26,769.23 P- 1045

LOPUE'S VALUE STORE- 888

12,501.54 P- 1046

LOPUE'S VALUE STORE- 888

5,204.56 P- 1047

LOPUE'S VALUE STORE- 888

21,948.67 P- 1050

LOPUE'S VALUE STORE- 888

17,043.19 P- 1054

LOPUE'S VALUE STORE- 888

31,262.07 P- 1063

LOPUE'S VALUE STORE- HINIGARAN

28,404.54 P- 1064

LOPUE'S VALUE STORE- HINIGARAN

33,028.72 P- 1066

LOPUE'S VALUE STORE- HINIGARAN

110,971.78 P- 1067

LOPUE'S VALUE STORE- HINIGARAN

32,052.63 P- 1068

LOPUE'S VALUE STORE- HINIGARAN

20,185.15 P- 1081 LUNG CENTER OF THE PHIL. 13,122.20 P- 1082 LUNG CENTER OF THE PHIL. 17,349.00 P- 1083 LUNG CENTER OF THE PHIL. 33,495.60 P- 1084

LUNG CENTER OF THE PHILIPPINES

98,218.06 P- 1085

LUNG CENTER OF THE PHILIPPINES

112,689.16 P- 1086 LUNG CENTER OF THE PHIL. 263,739.00 P- 2114 CHERRY FOODARAMA, INC 2,222,922.00 P- 2115 CHERRY FOODARAMA, INC 305,756.00 P- 2116 CHERRY FOODARAMA, INC 74,092.00 P- 2137

CITY SUPERMARKET INCORPORATED

3,597.59 P- 2138

CITY SUPERMARKET INCORPORATED

934,539.69 P- 2140

CITY SUPERMARKET INCORPORATED

411,189.00 P- 2141

CITY SUPERMARKET INCORPORATED

388,549.00 P- 2173 COSTSAVER'S SUPERMARKET INC. 1,309,791.92 P- 2174 COSTSAVER'S SUPERMARKET INC. 1,999,776.10 P- 2185 CSI WAREHOUSE CLUB, INC. 1 ,908,149.34 CWT Amount "' 1,585.31 2,189.31 2,164.29 516.54 673.13 1,044.64 57.99 1,760.71 1,633.29 2,891.96 434.21 151.79 924.83 368.30 1,929.87 2,352.60 915.12 740.29 2,407.44 667.49 219.69 267.69 125.02 52.05 219.49 170.43 312.62 284.05 330.29 1,109.72 320.53 201.85 117.16 154.90 299.07 876.95 1,006.15 2,354.81 22,229.22 3,057.56 740.92 35.98 9,345.40 4,111.89 3,885.49 13,097.97 19,997.76 19,081.49 Pagel7of35 P- 2187 CSI WAREHOUSE CLUB, INC. P- 2189 CSI WAREHOUSE CLUB, INC. P- 2190 CSI WAREHOUSE CLUB, INC. DAVAO CENTRAL WAREHOUSE CLUB, P- 2207 INC.

DAVAO CENTRAL WAREHOUSE CLUB, P- 2208 INC.

DAVAO CENTRAL WAREHOUSE CLUB, P- 2209 INC.

P- 2382 FELCRIS SUPERMARKET, INC. P- 2383 FELCRIS SUPERMARKET, INC. P- 2641

LOPUE'S VALUE STORE-888

P- 2643

LOPUE'S VALUE STORE-888

P- 2644

LOPUE'S VALUE STORE-888

P- 2645

LOPUE'S VALUE STORE-888

P- 2646

LOPUE'S VALUE STORE-888

P- 2647

LOPUE'S VALUE STORE-888

P- 2648

LOPUE'S VALUE STORE-HINIGARAN

P- 2649

LOPUE'S VALUE STORE-HINIGARAN

P- 2650

LOPUE'S VALUE STORE-HINIGARAN

P- 2651

LOPUE'S VALUE STORE-HINIGARAN

P- 2652

LOPUE'S VALUE STORE-HINIGARAN

P- 2654

LOPUE'S VALUE STORE-SAGAY

P- 2671

LUNG CENTER OF THE PHILIPPINES

P- 2672

LUNG CENTER OF THE PHILIPPINES

P- 2673

LUNG CENTER OF THE PHILIPPINES

P- 2674

LUNG CENTER OF THE PHILIPPINES

P- 2675

LUNG CENTER OF THE PHILIPPINES

P- 2676

LUNG CENTER OF THE PHILIPPINES

P- 2677

LUNG CENTER OF THE PHILIPPINES

P- 2678

LUNG CENTER OF THE PHILIPPINES

P- 2679

LUNG CENTER OF THE PHILIPPINES

P- 2680

LUNG CENTER OF THE PHILIPPINES

P- 2681

LUNG CENTER OF THE PHILIPPINES

P- 2682

LUNG CENTER OF THE PHILIPPINES

P- 2683

LUNG CENTER OF THE PHILIPPINES

P- 2684

LUNG CENTER OF THE PHILIPPINES

P- 2685

LUNG CENTER OF THE PHILIPPINES

P- 2686

LUNG CENTER OF THE PHILIPPINES

P- 2687

LUNG CENTER OF THE PHILIPPINES

P- 2688

LUNG CENTER OF THE PHILIPPINES

P- 2689

LUNG CENTER OF THE PHILIPPINES

P- 2690

LUNG CENTER OF THE PHILIPPINES

P- 2691

LUNG CENTER OF THE PHILIPPINES

P- 2692

LUNG CENTER OF THE PHILIPPINES

P- 2693

LUNG CENTER OF THE PHILIPPINES

P- 2694

LUNG CENTER OF THE PHILIPPINES

P- 2695

LUNG CENTER OF THE PHILIPPINES

P- 2696

LUNG CENTER OF THE PHILIPPINES

P- 2697

LUNG CENTER OF THE PHILIPPINES

P- 2698

LUNG CENTER OF THE PHILIPPINES

P- 3417

EAST AVENUE MEDICAL CENTER

P- 3418

EAST AVENUE MEDICAL CENTER

P- 3419

EAST AVENUE MEDICAL CENTER

P- 3587

LOPUE'S VALUE STORE 888

P- 3588

LOPUE'S VALUE STORE 888

P- 3589

LOPUE'S VALUE STORE 888

1 '702,401.43 17,024.01 443,513.68 4,435.14 155,376.50 1,553.77 253,905.00 2,539.05 270,213.00 2,702.13 320,894.00 3,208.94 278,172.00 2,781.72 2,196,261.00 21,962.61 20,500.71 205.01 5,980.18 59.80 3,734.60 37.35 30,388.93 303.89 17,808.13 178.08 5,980.18 59.80 12,035.47 120.35 5,634.75 56.35 13,621.52 136.22 13,404.27 134.04 6,560.04 65.60 2,874.98 28.75 50,409.84 450.09 140,000.00 1,250.00 34,200.00 305.36 53,460.00 477.32 163,800.00 1,462.50 26,020.20 232.32 12,629.95 112.77 13,111.30 117.07 20,383.44 182.00 20,800.00 185.71 24 961.00 222.81 35,400.35 316.08 38,400.00 342.86 41,250.00 368.30 41,872.22 373.86 47,565.90 424.70 59,051.99 527.25 64,035.03 571.74 75,060.00 670.18 93,027.04 830.60 96,081.65 857.87 102,960.00 919.29 130,320.00 1,163.57 235,000.00 2,098.21 235,000.00 2,098.21 258,200.00 2,305.36 263,739.00 2,354.81 440,895.00 3,936.56 124,500.00 1,111.61 83,895.00 749.06 66,000.00 589.29 3,373.38 33.73 41 021.66 410.22 31,360.56 313.61

P- 3592

LOPUE'S VALUE STORE 888

P- 3593

LOPUE'S VALUE STORE 888

P- 3607

LUNG CENTER OF THE PHILIPPINES

P- 3608

LUNG CENTER OF THE PHILIPPINES

P- 3609

LUNG CENTER OF THE PHILIPPINES

P- 3610

LUNG CENTER OF THE PHILIPPINES

P- 3611

LUNG CENTER OF THE PHILIPPINES

P- 3612

LUNG CENTER OF THE PHILIPPINES

P- 3613

LUNG CENTER OF THE PHILIPPINES

P- 3614

LUNG CENTER OF THE PHILIPPINES

P- 3615

LUNG CENTER OF THE PHILIPPINES

P- 3616

LUNG CENTER OF THE PHILIPPINES

P- 3617

LUNG CENTER OF THE PHILIPPINES

P- 3618

LUNG CENTER OF THE PHILIPPINES

P- 3619

LUNG CENTER OF THE PHILIPPINES

TABACO LIBERTY COMMERCIAL CENTER

P- 3679 INC.

TABACO LIBERTY COMMERCIAL CENTER

P- 3680 INC.

TABACO LIBERTY COMMERCIAL CENTER

P- 3681 INC.

TABACO LIBERTY COMMERCIAL CENTER

P- 3684 INC.

TABACO LIBERTY COMMERCIAL CENTER

P- 3685 INC.

TABACO LIBERTY COMMERCIAL CENTER

P- 3686 INC.

P- 3699

LOPUE'S SAN SEBASTIAN

P- 3702

LOPUE'S SAN SEBASTIAN

P- 3705

LOPUE'S VALUE STORE- HINIGARAN

P- 3706

LOPUE'S VALUE STORE- HINIGARAN

P- 3707

LOPUE'S VALUE STORE- HINIGARAN

P- 3709

LOPUE'S VALUE STORE- HINIGARAN

P- 3710

LOPUE'S VALUE STORE- HINIGARAN

P- 3731 DAILY COMMODITIES INC. P- 3733 DAILY COMMODITIES INC. P- 3734 DAILY COMMODITIES INC. P- 4266

CITY SUPERMARKET INCORPORATED

P- 4272

CITY SUPERMARKET INCORPORATED

P- 4395

EAST AVENUE MEDICAL CENTER

P- 4396

EAST AVENUE MEDICAL CENTER

P- 4397

EAST AVENUE MEDICAL CENTER

P- 4398

EAST AVENUE MEDICAL CENTER

P- 4399

EAST AVENUE MEDICAL CENTER

P- 4400

EAST AVENUE MEDICAL CENTER

P- 4401

EAST AVENUE MEDICAL CENTER

P- 4402

EAST AVENUE MEDICAL CENTER

P- 4403

EAST AVENUE MEDICAL CENTER

P- 4404

EAST AVENUE MEDICAL CENTER

P- 4405

EAST AVENUE MEDICAL CENTER

P- 4406

EAST AVENUE MEDICAL CENTER

P- 4407

EAST AVENUE MEDICAL CENTER

P- 4408

EAST AVENUE MEDICAL CENTER

P- 4409

EAST AVENUE MEDICAL CENTER

P- 4410

EAST AVENUE MEDICAL CENTER

P- 4444 EVER COMMONWEALTH CENTER, INC. P- 4445 EVER COMMONWEALTH CENTER, INC. P- 4446 EVER COMMONWEALTH CENTER, INC. 44,561.21 445.61 13,680.75 136.81 25,704.00 229.50 19,096.00 170.00 3,756.80 33.54 263,088.72 2,349.01 130,320.00 1 '163.57 9,800.00 87.50 9,800.00 87.50 83,367.49 744.35 87,042.71 777.17 72,562.50 647.88 9,392.00 83.86 3,398.00 30.34 100,000.00 892.86 54,827.03 548.27 2,417.78 24.17 16,586.35 165.86 58,776.24 587.76 10,435.71 104.35 113,648.88 1,136.48 20,867.54 208.68 23,358.22 233.58 52,315.26 523.15 15,753.83 157.54 8,278.46 82.78 11,680.59 116.81 27,537.78 275.38 64,079.00 640.79 18,318.00 183.18 10 985.00 109.85 397,462.39 3,974.62 592,082.84 5,920.83 127,500.00 1,138.39 180,000.00 1,607.14 84,372.00 753.32 375,000.00 3,348.21 34,850.00 311.16 120,000.00 1,071.43 146,895.00 1,311.56 43,950.00 392.41 513,980.00 4,589.11 30,140.00 269.11 31,410.00 280.45 36,030.00 321.70 53,370.00 476.52 104,260.00 930.89 385,547.20 3,442.39 66,600.00 594.64 4,230,684.74 42,306.83 1 ,633,950.21 16,339.50 170,165.71 1,701.66

P- 4447 EVER COMMONWEALTH CENTER, INC. P- 4448 EVER COMMONWEALTH CENTER, INC. P- 4471 EVER COMMONWEALTH CENTER, INC. P- 4472 EVER COMMONWEALTH CENTER, INC. P- 4475 EVER COMMONWEALTH CENTER, INC. P- 4476 EVER COMMONWEALTH CENTER, INC. P- 4477 EVER COMMONWEALTH CENTER, INC. P- 4480 EVER COMMONWEALTH CENTER, INC. P- 4571 EVER SHOPPERS, INC.

P- 4572 EVER SHOPPERS, INC.

P- 4573 EVER SHOPPERS, INC.

P- 4574 EVER SHOPPERS, INC.

P- 4575 EVER SHOPPERS, INC.

P- 4576 EVER SHOPPERS, INC.

P- 4577 EVER SHOPPERS, INC.

P- 4578 EVER SHOPPERS, INC.

P- 4698 TAl- P~~ DEV'T INC. (GAISANO CITY OZAMIS P- 4699 TAl- P~~ DEV'T INC. (GAISANO CITY OZAMIS P- 4964

ILOILO GQ ENTERPRISES

P- 4965

ILOILO GQ ENTERPRISES

P- 4997

JARO SUPERMART

P- 4998

JARO SUPERMART

P- 4999

JARO SUPERMART

P- 5059

LOPUE'S VALUE STORE- HINIGARAN

P- 5060

LOPUE'S VALUE STORE- HINIGARAN

P- 5062

LOPUE'S VALUE STORE- HINIGARAN

P- 5065

LOPUE'S VALUE STORE 888

P- 5068

LOPUE'S VALUE STORE 888

P- 5069

LOPUE'S VALUE STORE 888

P- 5073

LOPUE'S VALUE STORE LVH

P- 5084

LUNG CENTER OF THE PHILIPPINES

P- 5085

LUNG CENTER OF THE PHILIPPINES

P- 5086

LUNG CENTER OF THE PHILIPPINES

P- 5087

LUNG CENTER OF THE PHILIPPINES

P- 5088

LUNG CENTER OF THE PHILIPPINES

P- 5089

LUNG CENTER OF THE PHILIPPINES

P- 5090

LUNG CENTER OF THE PHILIPPINES

P- 5091

LUNG CENTER OF THE PHILIPPINES

P- 5909

EAST AVENUE MEDICAL CENTER

P- 5910

EAST AVENUE MEDICAL CENTER

P- 5911

EAST AVENUE MEDICAL CENTER

P- 5912

EAST AVENUE MEDICAL CENTER

P- 5913

EAST AVENUE MEDICAL CENTER

P- 5914

EAST AVENUE MEDICAL CENTER

P- 5915

EAST AVENUE MEDICAL CENTER

P- 5916

EAST AVENUE MEDICAL CENTER

P- 5917

EAST AVENUE MEDICAL CENTER

P- 6083

FAR EAST NOBLE HOUSE

P- 6084

FAR EAST NOBLE HOUSE

P- 6476

LOPUE'S SAN SEBASTIAN

P- 6480

LOPUE'S VALUE STORE- HINIGARAN

P- 6481

LOPUE'S VALUE STORE- 888

P- 6494

LUNG CENTER OF THE PHILIPPINES

P- 7328 CHERRY FOODARAMA,INC 451,104.38 4,511.04 74,058.53 740.59 59 752.01 597.53 4,230,684.74 42,306.83 4,636.61 46.36 70,549.50 705.49 171,375.31 1,713.76 11,748.26 117.48 974,366.01 9,743.66 4,416.85 44.16 22,464.75 224.65 106,722.51 1,067.23 110,087.68 1,100.88 150,118.03 1,501.18 8,566.30 85.65 26,130.77 261.30 27,813.00 278.13 13,826.00 138.26 1,263,589.85 12,635.92 1,983,741.86 19,837.42 1 '129,875.29 11,298.77 93,766.80 937.68 875,587.87 8,755.90 17,382.32 173.82 2,990.09 29.90 5,781.60 57.82 55,120.55 551.21 15,559.62 155.60 19,618.62 196.19 88,736.96 887.37 235,000.00 2,098.21 130,320.00 1,163.57 102,960.00 919.29 60,000.00 535.71 38,400.00 342.86 258,200.00 2,305.36 4,200.00 37.50 75,060.00 670.18 219,069.00 1,955.97 31,110.00 277.77 360,000.00 3,214.29 67,920.00 606.43 544,200.00 4,858.93 125,000.00 1,116.07 30,529.24 272.58 172,758.00 1,542.48 127,000.00 1,133.93 174,389.06 1,557.05 620,565.00 5,540.76 21,736.54 217.37 45,940.20 459.40 147,746.29 1,477.46 130,000.00 1,160.71 4,426,085.00 44,260.8F ~

P- 7329 CHERRY FOODARAMA,INC P- 7330 CHERRY FOODARAMA,INC P- 7331 CHERRY FOODARAMA,INC P- 7332 CHERRY FOODARAMA,INC P- 7333 CHERRY FOODARAMA,INC P- 7441

EAST AVENUE MEDICAL CENTER

P- 7442

EAST AVENUE MEDICAL CENTER

P- 7443

EAST AVENUE MEDICAL CENTER

P- 7444

EAST AVENUE MEDICAL CENTER

P- 7445

EAST AVENUE MEDICAL CENTER

P- 7446

EAST AVENUE MEDICAL CENTER

P- 7447

EAST AVENUE MEDICAL CENTER

FLORES, WINSTON JHON TIZON I P- 7484

FARMACIA WIN -J

FLORES, WINSTON JHON TIZON I P- 7485

FARMACIA WIN -J

P- 7908

JARO SUPERMART

P- 7909

JARO SUPERMART

TABACO LIBERTY COMMERCIAL CENTER

P- 8000 INC.

P- 8039

LOPUE'S VALUE STORE- 888

P- 8040

LOPUE'S VALUE STORE- 888

P- 8051

LUNG CENTER OF THE PHILIPPINES

P- 8052

LUNG CENTER OF THE PHILIPPINES

P- 8053

LUNG CENTER OF THE PHILIPPINES

P- 8054

LUNG CENTER OF THE PHILIPPINES

P- 8055

LUNG CENTER OF THE PHILIPPINES

P- 8056

LUNG CENTER OF THE PHILIPPINES

P- 8057

LUNG CENTER OF THE PHILIPPINES

P- 8058

LUNG CENTER OF THE PHILIPPINES

P- 8059

LUNG CENTER OF THE PHILIPPINES

P- 8060

LUNG CENTER OF THE PHILIPPINES

P- 8061

LUNG CENTER OF THE PHILIPPINES

P- 8062

LUNG CENTER OF THE PHILIPPINES

P- 8063

LUNG CENTER OF THE PHILIPPINES

P- 8064

LUNG CENTER OF THE PHILIPPINES

P- 8065

LUNG CENTER OF THE PHILIPPINES

P- 8066

LUNG CENTER OF THE PHILIPPINES

P- 8067

LUNG CENTER OF THE PHILIPPINES

P- 8068

LUNG CENTER OF THE PHILIPPINES

P- 8069

LUNG CENTER OF THE PHILIPPINES

P- 8070

LUNG CENTER OF THE PHILIPPINES

P- 8071

LUNG CENTER OF THE PHILIPPINES

P- 8072

LUNG CENTER OF THE PHILIPPINES

P- 8073

LUNG CENTER OF THE PHILIPPINES

P- 8074

LUNG CENTER OF THE PHILIPPINES

P- 8075

LUNG CENTER OF THE PHILIPPINES

P- 8076

LUNG CENTER OF THE PHILIPPINES

P- 8077

LUNG CENTER OF THE PHILIPPINES

P- 8078

LUNG CENTER OF THE PHILIPPINES

P- 8109

MANDURRIAO SUPERMART

P- 8211 DAILY COMMODITIES INC. P- 8212 DAILY COMMODITIES INC. P- 8213 DAILY COMMODITIES INC.

SOUTHERN PHILIPPINES MEDICAL

P- 8447 CENTER 13,204.00 132.04 110,356.00 1,103.56 549,658.00 5,496.58 228,229.00 2,282.29 201,879.00 2,018.79 30,800.00 275.00 86,850.00 775.45 90,281.00 806.08 49,000.00 437.50 127,500.00 1,138.39 116,800.20 1,042.86 15,390.00 137.41 4,963.90 49.64 102,703.65 1,027.04 43,699.19 437.00 319,336.44 3,193.37 9,782.46 97.82 1,884.75 18.85 4,098.84 40.99 59,658.93 532.67 38,400.00 342.86 40,666.00 363.09 130,320.00 1,163.57 348,240.00 3,109.29 15,085.28 134.69 9,984.00 89.14 6,934.00 61.91 18,212.78 162.61 25,237.56 225.34 107,649.00 961.15 440,895.00 3,936.56 4,200.00 37.50 75,000.00 669.64 4,919.60 43.93 47,925.00 427.90 31,074.15 277.45 75,007.20 669.71 26,023.50 232.35 45,000.00 401.79 11,158.60 99.63 175,600.00 1,567.86 37,998.00 339.27 32,475.40 289.96 4,200.00 37.50 235,000.00 2,098.21 6,566.00 58.63 9,170.00 81.88 616,745.94 6,167.45 87,967.00 879.67 33,365.00 333.65 16,029.00 160.29 89,654.07 800.48 ~ i

SOUTHERN PHILIPPINES MEDICAL

P- 8457 CENTER P- 9345 CHERRY FOODARAMA, INC. P- 9346 CHERRY FOODARAMA, INC. P- 9347 CHERRY FOODARAMA, INC. P- 9348 CHERRY FOODARAMA, INC. P- 9554

EAST AVENUE MEDICAL CENTER

P- 9555

EAST AVENUE MEDICAL CENTER

P- 9556

EAST AVENUE MEDICAL CENTER

P- 9557

EAST AVENUE MEDICAL CENTER

P- 9558

EAST AVENUE MEDICAL CENTER

P- 9559

EAST AVENUE MEDICAL CENTER

P- 9560

EAST AVENUE MEDICAL CENTER

P- 9561

EAST AVENUE MEDICAL CENTER

P- 9562

EAST AVENUE MEDICAL CENTER

P- 9563

EAST AVENUE MEDICAL CENTER

P- 9564

EAST AVENUE MEDICAL CENTER

P- 9565

EAST AVENUE MEDICAL CENTER

P- 9566

EAST AVENUE MEDICAL CENTER

P- 9567

EAST AVENUE MEDICAL CENTER

P- 9568

EAST AVENUE MEDICAL CENTER

P- 9569

EAST AVENUE MEDICAL CENTER

P- 9570

EAST AVENUE MEDICAL CENTER

P- 10034

IS MEDICINE CORNER

P- 10041 FEGARIDO, MA. MARISSA M. P- 10042 FEGARIDO, MA. MARISSA M. P- 10065 ISETANN DEPARTMENT STORE, INC. P- 10249

LUNG CENTER OF THE PHILIPPINES

P- 10250

LUNG CENTER OF THE PHILIPPINES

P- 10251

LUNG CENTER OF THE PHILIPPINES

P- 10252

LUNG CENTER OF THE PHILIPPINES

P- 10253

LUNG CENTER OF THE PHILIPPINES

P- 10254

LUNG CENTER OF THE PHILIPPINES

P- 10255

LUNG CENTER OF THE PHILIPPINES

P- 10256

LUNG CENTER OF THE PHILIPPINES

P- 10257

LUNG CENTER OF THE PHILIPPINES

P- 10258

LUNG CENTER OF THE PHILIPPINES

P- 10259

LUNG CENTER OF THE PHILIPPINES

P- 10260

LUNG CENTER OF THE PHILIPPINES

P- 10261

LUNG CENTER OF THE PHILIPPINES

P- 10262

LUNG CENTER OF THE PHILIPPINES

P- 10263

LUNG CENTER OF THE PHILIPPINES

P- 10264

LUNG CENTER OF THE PHILIPPINES

P- 10265

LUNG CENTER OF THE PHILIPPINES

P- 10266

LUNG CENTER OF THE PHILIPPINES

P- 10342

MANDURRIAO SUPERMART

P- 10589

PATIENT CARE CORPORATION

P- 10590

PATIENT CARE CORPORATION

P- 12558 PUREGOLD PRICE CLUB INC. P- 12559 PUREGOLD PRICE CLUB INC. P- 12560 PUREGOLD PRICE CLUB INC. P- 12561 PUREGOLD PRICE CLUB INC. P- 12570 PUREGOLD PRICE CLUB INC. P- 12571 PUREGOLD PRICE CLUB INC. P- 12572 PUREGOLD PRICE CLUB INC. P- 12573 PUREGOLD PRICE CLUB INC. 93,100.00 831.25 138,703.00 1,387.03 4,165,203.00 41,652.03 4,382,899.00 43,828.99 1,871,867.00 18,718.67 424,910.80 3,793.85 16,900.00 150.89 96,954.00 865.66 375,000.00 3,348.21 77,630.00 693.13 336,000.00 3,000.00 382,500.00 3,415.18 18,000.00 160.71 33,800.00 301.79 311,970.00 2 785.45 296,286.10 2,645.41 523,082.72 4,670.38 294,300.00 2,627.68 108,885.70 972.19 134,172.00 1,197.96 317,700.00 2,836.61 230,930.36 2,061.88 1,893,364.86 18,933.65 61,906.31 552.73 61,445.43 548.62 255,757.24 2,557.57 348,240.00 3,109.29 235,000.00 2,098.21 14,875.00 132.81 15,737.78 140.52 7,500.00 66.96 62 900.00 561.61 2,920.00 26.07 20,710.80 184.92 30,732.87 274.40 44,730.00 399.38 248,400.00 2,217.86 38,400.00 342.86 235,000.00 2,098.21 140,000.00 1,250.00 24,960.00 222.86 64,150.84 572.78 12,072.75 107.79 25,454.55 227.27 500,279.81 5,002.81 9,923,400.00 99,234.00 10,609,812.00 106,098.12 11,774,196.62 117,741.97 167,882.75 1,678.83 225,823.50 2,258.24 1 ,466,301.19 14,663.02 12,880,882.71 128,808.84 56,411,770.05 564,117.70 528,159.63 5,281.60 530,523.77 5,305.24 I~

P- 12574 PURE GOLD PRICE CLUB INC. P- 12575 PUREGOLD PRICE CLUB INC. P- 12576 PUREGOLD PRICE CLUB INC. P- 13428

ILOILO GQ ENTERPRISES

P- 13611

MANDURRIAO SUPERMART

P- 13843 PUREGOLD PRICE CLUB INC. P- 13844 PUREGOLD PRICE CLUB INC. P- 13845 PUREGOLD PRICE CLUB INC. P- 13846 PUREGOLD PRICE CLUB INC. P- 13847 PUREGOLD PRICE CLUB INC. P- 13849 PUREGOLD PRICE CLUB INC. P- 13850 PUREGOLD PRICE CLUB INC. P- 13851 PUREGOLD PRICE CLUB INC. P- 14252 EVER PLUS SUPERSTORE, INC. - ROCES P- 14253 EVER PLUS SUPERSTORE, INC.- ROCES P- 14254 EVER PLUS SUPERSTORE, INC.- ROCES P- 14255 EVER PLUS SUPERSTORE, INC. - ROCES P- 14256 EVER PLUS SUPERSTORE, INC. - ROCES P- 14257 EVER PLUS SUPERSTORE, INC. - ROCES EVER PLUS SUPERSTORE, INC. - P- 14266 MARULAS EVER PLUS SUPERSTORE, INC. - P- 14267 MARULAS EVER PLUS SUPERSTORE, INC.- P- 14268 MARULAS EVER PLUS SUPERSTORE. INC.- P- 14269 MARULAS EVER PLUS SUPERSTORE, INC.- P- 14270 MARULAS EVER PLUS SUPERSTORE, INC. - P- 14271 MARULAS P- 14306 EVER SHOPPERS, INC.

P- 14307 EVER SHOPPERS, INC.

P- 14308 EVER SHOPPERS, INC.

P- 14309 EVER SHOPPERS, INC.

P- 14310 EVER SHOPPERS, INC.

P- 14311 EVER SHOPPERS INC.

P- 14312 EVER SHOPPERS, INC.

P- 14313 EVER SHOPPERS, INC.

P- 14315 EVER COMMONWEALTH CENTER, INC. P- 14316 EVER COMMONWEALTH CENTER, INC. P- 14317 EVER COMMONWEALTH CENTER, INC. P- 14318 EVER COMMONWEALTH CENTER, INC. P- 14319 EVER COMMONWEALTH CENTER, INC. P- 14320 EVER COMMONWEALTH CENTER, INC. P- 14321 EVER COMMONWEALTH CENTER, INC. P- 14322 EVER COMMONWEALTH CENTER, INC. P- 14323 EVER COMMONWEALTH CENTER, INC. P- 14324 EVER COMMONWEALTH CENTER, INC. P- 14325 EVER COMMONWEALTH CENTER, INC. P- 14326 EVER COMMONWEALTH CENTER, INC. EVER PLUS SUPERSTORE, INC. - SAPANG P- 14327 PALAY EVER PLUS SUPERSTORE, INC. - SAPANG P- 14328 PALAY EVER PLUS SUPERSTORE, INC. - SAPANG P- 14329 PALAY EVER PLUS SUPERSTORE, INC. - SAPANG P- 14330 PALAY 51,430,008.41 514,300.08 190,038.58 1,900.39 252,860.87 2,528.61 2,644,644.39 26,446.45 789,421.22 7,894.22 9,740,582.28 97,405.83 250,883.29 2,508.83 1,418,462.81 14,184.63 503,540.44 5,035.40 386,058.98 3,860.59 140.53 1.41 4,009,699.12 40,096.99 40,991,655.41 409,916.56 115,549.57 1,155.49 1,522.50 15.23 1,013,854.11 10,138.54 30,944.82 309.45 49,561.18 495.60 1,164.35 11.64 1,121.40 11.21 11 641.36 116.40 25,176.16 251.78 284,690.63 2,846.89 2,218.13 22.19 1,627,793.91 16,277.93 16,983.75 169.84 786,198.86 7,861.98 2,787,120.95 27,871.20 191,289.13 1,912.89 117,599.14 1,176.00 78,811.77 788.12 848.89 8.49 8,465.03 84.65 131,538.99 1,315.38 26,426.17 264.25 780,369.35 7,803.70 11,764.44 117.64 6,241,025.25 62,410.25 63,213.56 632.13 13,600.64 136.01 207,747.20 2,077.48 144,980.15 1,449.80 59,587.50 595.87 4,603.72 46.04 1 ,880,185.66 18,801.87 1,884.75 18.85 126,079.56 1,260.80 55,564.28 555.63 3,994.41 39.94 ~

EVER PLUS SUPERSTORE, INC. - SAPANG P- 14331 PALAY EVER PLUS SUPERSTORE, INC. - SAPANG P- 14332 PALAY EVER PLUS SUPERSTORE, INC. - SAPANG P- 14333 PALAY P- 14334 EVER COMMONWEALTH CENTER, INC. P- 14335 EVER COMMONWEALTH CENTER, INC. P- 14336 EVER COMMONWEALTH CENTER, INC. P- 14337 EVER COMMONWEALTH CENTER, INC. P- 14338 EVER COMMONWEALTH CENTER, INC. P- 14339 EVER COMMONWEALTH CENTER, INC. P- 14340 EVER COMMONWEALTH CENTER, INC. P- 14341 EVER COMMONWEALTH CENTER, INC. P- 14343 EVER COMMONWEALTH CENTER, INC. P- 14344 EVER COMMONWEALTH CENTER, INC. P- 14345 EVER COMMONWEALTH CENTER, INC. P- 14346 EVER COMMONWEALTH CENTER, INC. P- 14347 EVER COMMONWEALTH CENTER, INC. P- 14348 EVER COMMONWEALTH CENTER, INC. EVER PLUS SUPERSTORE, INC. - SAPANG P- 14349 PALAY EVER PLUS SUPERSTORE, INC. - SAPANG P- 14350 PALAY EVER PLUS SUPERSTORE, INC.- SAPANG P- 14351 PALAY EVER PLUS SUPERSTORE, INC. - SAPANG P- 14352 PALAY EVER PLUS SUPERSTORE, INC. - SAPANG P- 14353 PALAY EVER PLUS SUPERSTORE, INC. - SAPANG P- 14354 PALAY P- 14355 EVER SHOPPERS, INC.

P- 14356 EVER SHOPPERS, INC.

P- 14357 EVER SHOPPERS, INC.

P- 14358 EVER SHOPPERS, INC.

P- 14359 EVER SHOPPERS, INC.

P- 14360 EVER SHOPPERS, INC.

P- 14361 EVER SHOPPERS INC.

P- 14362 EVER SHOPPERS, INC.

P- 14364 EVER PLUS SUPERSTORE, INC.- ROCES P- 14365 EVER PLUS SUPERSTORE, INC. - ROCES P- 14366 EVER PLUS SUPERSTORE, INC. - ROCES P- 14367 EVER PLUS SUPERSTORE, INC.- ROCES P- 14368 EVER PLUS SUPERSTORE, INC. - ROCES

ROBINSONS SUPERMARKET

P- 14611 CORPORATION

ROBINSONS SUPERMARKET

P- 14612 CORPORATION

ROBINSONS SUPERMARKET

P- 14613 CORPORATION

ROBINSONS SUPERMARKET

P- 14614 CORPORATION

ROBINSONS SUPERMARKET

P- 14615 CORPORATION

ROBINSONS SUPERMARKET

P- 14616 CORPORATION

ROBIN SONS SUPERMARKET

P- 14617 CORPORATION

ROBINSONS SUPERMARKET

P- 14618 CORPORATION

ROBINSONS SUPERMARKET

P- 14619 CORPORATION 7,770.00 77.70 1,776,585.47 17,765.84 2,080.77 20.81 1,277,706.86 12,777.08 27,105.75 271.06 167,246.67 1,672.47 171,497.59 1,714.97 405,393.77 4,053.94 7,212.61 72.13 47,383.54 473.83 5,903,733.33 59,037.33 7,381.50 73.82 13,542.09 135.42 5,119.87 51.20 66,145.89 661.46 35,723.62 357.24 1,048,526.27 10,485.26 4,830.70 48.30 6,472.16 64.72 1,625,430.49 16,254.31 91,570.93 915.70 45,249.57 452.49 8,211.11 82.11 738,490.91 7,384.92 10,547.25 105.47 82,320.97 823.21 136,553.46 1,365.53 206,902.19 2,069.02 7236.16 72.36 13,083.19 130.84 4,159,874.14 41,598.74 136,923.09 1,369.22 5,318.25 53.18 849,251.21 8,492.52 28,669.13 286.70 48,386.78 483.86 56,809.67 568.11 1,140,192.49 11,401.96 1,448,252.26 14,482.37 81,990.66 819.91 278,843.48 2,788.42 79,012,751.88 790,127.25 8,062,580.31 80,625.80 7,669,074.38 76,690.87 958.551.83 9,585.58 ~ i

P- 16492

PUREGOLD PRICE CLUB INC

P- 16493

PUREGOLD PRICE CLUB INC

P- 16494

PURE GOLD PRICE CLUB INC

P- 16495

PUREGOLD PRICE CLUB INC

P- 16496

PUREGOLD PRICE CLUB INC

P- 16497

PUREGOLD PRICE CLUB INC

P- 16498

PUREGOLD PRICE CLUB INC

P- 18311

CSI WAREHOUSE CLUB INC

P- 18313

CSI WAREHOUSE CLUB INC

P- 18315

CSI WAREHOUSE CLUB INC

P- 18318

COSTSAVERS SUPERMARKET INC

P- 18319

COSTSAVERS SUPERMARKET INC

P- 18325

COSTSAVERS SUPERMARKET INC

P- 18369

EAST AVENUE MEDICAL CENTER

P- 18370

EAST AVENUE MEDICAL CENTER

P- 18371

EAST AVENUE MEDICAL CENTER

P- 18372

EAST AVENUE MEDICAL CENTER

P- 18373

EAST AVENUE MEDICAL CENTER

P- 18536

LUNG CENTER OF THE PHILIPPINES

P- 18537

LUNG CENTER OF THE PHILIPPINES

P- 18538

LUNG CENTER OF THE PHILIPPINES

P- 18539

LUNG CENTER OF THE PHILIPPINES

P- 18540

LUNG CENTER OF THE PHILIPPINES

P- 18541

LUNG CENTER OF THE PHILIPPINES

P- 18542

LUNG CENTER OF THE PHILIPPINES

P- 18543

LUNG CENTER OF THE PHILIPPINES

P- 19294

EVER COMMONWEALTH CENTER INC

P- 19295

EVER COMMONWEALTH CENTER INC

P- 19296

EVER COMMONWEALTH CENTER INC

P- 19297

EVER COMMONWEALTH CENTER INC

P- 19298

EVER COMMONWEALTH CENTER INC

P- 19299

EVER COMMONWEALTH CENTER INC

P- 19306

EVER PLUS SUPERSTORE INC -ROCES

P- 19307

EVER PLUS SUPERSTORE INC -ROCES

P- 19308

EVER PLUS SUPERSTORE INC -ROCES

P- 19309

EVER PLUS SUPERSTORE INC -ROCES

P- 19310

EVER PLUS SUPERSTORE INC -ROCES

P- 19311

EVER PLUS SUPERSTORE INC -ROCES

P- 19312

EVER PLUS SUPERSTORE INC -LORES

P- 19313

EVER PLUS SUPERSTORE INC -LORES

P- 19314

EVER PLUS SUPERSTORE INC -LORES

P- 19315

EVER PLUS SUPERSTORE INC -LORES

P- 19316

EVER PLUS SUPERSTORE INC -LORES

P- 19317

EVER PLUS SUPERSTORE INC -LORES

P- 19318

EVER PLUS SUPERSTORE INC -LORES

P- 19319

EVER PLUS SUPERSTORE INC -LORES

P- 19419

EVER SHOPPERS INC

P- 19420

EVER SHOPPERS INC

P- 19421

EVER SHOPPERS INC

P- 19422

EVER SHOPPERS INC

P- 19423

EVER SHOPPERS INC

P- 19424

EVER SHOPPERS INC

P- 19425

EVER SHOPPERS INC

P- 19426

EVER SHOPPERS INC

P- 19427

EVER SHOPPERS INC

P- 19428

EVER COMMONWEALTH CENTER INC

1,756,190.85 17,561.91 724,173.30 7,241.73 1,347,874.50 13,478.75 2,079,035.72 20,790.37 51,325,463.50 513,254.63 12,794,024.28 127,940.25 11,907,727.30 119,077.28 990,262.34 9,902.62 1,509,082.04 15,090.82 172,986.32 1,729.86 242,839.07 2,428.39 18,172.11 181.72 1,678,802.83 16,788.03 135,527.20 1,227.92 127,000.00 1,133.93 165,852.00 1,480.82 66,289.80 591.87 30,720.00 274.29 23,823.52 212.71 34,306.90 306.31 38,400.00 342.86 11,090.00 99.02 10,130.00 90.45 6,934.00 61.91 2,217.84 19.80 31,950.00 285.27 1,370.25 13.70 1,207.50 12.08 30,606.54 306.06 210,134.08 2,101.35 51,248.01 512.48 731,174.67 7,311.74 49,527.16 495.27 162,148.31 1,621.48 615,924.78 6,159.26 7,917.00 79.17 33,020.56 330.20 2,285.75 22.85 33,035.07 330.35 417,317.32 4,173.17 1,024,930.04 10,249.31 8,218.87 82.20 4,110.75 41.10 1,536.59 15.37 2,459.73 24.59 14,656.89 146.56 894,794.11 8,947.93 3,904.87 39.05 17,398.50 173.99 88,912.39 889.12 117,395.52 1,173.95 239,335.36 2,393.34 8,159.71 81.60 29,273.30 292.73 2, 732,301.71 27,323.01 3,055.98 3056 fJ

P- 19429

EVER COMMONWEALTH CENTER INC

P- 19430

EVER COMMONWEALTH CENTER INC

P- 19431

EVER COMMONWEALTH CENTER INC

P- 19432

EVER COMMONWEALTH CENTER INC

P- 19433

EVER COMMONWEALTH CENTER INC

P- 19434

EVER COMMONWEALTH CENTER INC

P- 19954

LUNG CENTER OF THE PHILIPPINES

P- 19955

LUNG CENTER OF THE PHILIPPINES

P- 19956

LUNG CENTER OF THE PHILIPPINES

P- 19958

LUNG CENTER OF THE PHILIPPINES

P- 19959

LUNG CENTER OF THE PHILIPPINES

P- 19960

LUNG CENTER OF THE PHILIPPINES

P- 19961

LUNG CENTER OF THE PHILIPPINES

P- 19962

LUNG CENTER OF THE PHILIPPINES

P- 19963

LUNG CENTER OF THE PHILIPPINES

P- 19964

LUNG CENTER OF THE PHILIPPINES

P- 19965

LUNG CENTER OF THE PHILIPPINES

DYNASTY MANAGEMENT &

DEVELOPMENT CORP./ G. SOUTH P- 20522 DAVAO

DYNASTY MANAGEMENT &

DEVELOPMENT CORP./ G. SOUTH P- 20523 DAVAO P- 21154

EAST AVENUE MEDICAL CENTER

P- 21155

EAST AVENUE MEDICAL CENTER

P- 21219 TAN, GINA R./GINN PHARMACY P- 21293

EAST AVENUE MEDICAL CENTER

P- 21294

EVER PLUS SUPERSTORE INC

P- 21295

EVER PLUS SUPERSTORE INC- RECTO

P- 21296

EVER PLUS SUPERSTORE INC- RECTO

P- 21297

EVER PLUS SUPERSTORE INC- RECTO

P- 21298

EVER PLUS SUPERSTORE INC- RECTO

P- 21299

EVER SHOPPERS INC

EVER PLUS SUPERSTORE INC - 11TH

P- 21300 AVE.

P- 21301

EVER PLUS SUPERSTORE INC- RECTO

P- 21302

EVER PLUS SUPERSTORE INC

Subtotal 182,487.43 179,262.46 536,129.80 10,412.44 62,941.45 5, 732,386.06 258,200.00 235,000.00 130,320.00 90,833.26 235,000.00 89,263.68 133,655.70 82,996.88 75,060.00 20,383.44 190,960.00 173,450.89 24,420.20 162,000.00 157,020.00 22,451.68 78,858.60 1 ,058,380.48 591,108.74 20,104.41 266,283.34 25,380.18 1,919,452.09 890,477.33 1 ,327,628.80 126,976.77 538,909,471.76 CWT suooorted bv SIR Forms No. 2307 with incorrect/unreadable TIN of oetitioner P- 2041 BEROVAN MARKETING INC. 23,021,353.00

DYNASTY MANAGEMENT &

P- 18716 DEVELOPMENT CORP./ G. TABUNOK 92,808.00

DYNASTY MANAGEMENT &

P- 18717 DEVELOPMENT CORP. I G. TABUNOK 17,137.00 P- 13129

DMT DRUG CORPORATION

10,714.28 P- 13139

DRUGMAN DRUG HOUSE

48,616.61 Subtotal 23,190 628.89 CWT suooorted bv SIR Form No. 2307 with incorrect TIN/name of oetitioner

DYNASTY MANAGEMENT &

P- 655 DEVELOPMENT INC.

71,284.00 Subtotal 71 284.00 CWT sunnorted bv SIR Form No. 2307 but amount of income payment was not indicated DR. AMANDO D. COPE MEMORIAL P- 13133 HOSPITAL INC.

39,830.21 Subtotal 39,830.21 1,824.88 1,792.61 5,361.29 104.11 629.40 57,323.86 2,305.36 2,098.21 1,163.57 811.01 2,098.21 797.00 1,193.35 741.04 670.18 182.00 1,705.00 1,548.67 218.04 1,446.43 1,401.96 224.52 704.09 10,583.80 5,911.09 201.04 2,662.83 253.80 19,194.52 8,904.78 13,276.30 1,269.77 5,363,435.27 230,213.53 928.08 171.37 107.14 486.17 231906.29 712.84 712.84 398.30 398.30 ~

CWT supported by BIR Forms No. 2307 but petitioner's registered address was not indicated P- 428

CENTRAL LUZON DOCTORS' HOSPITAL

374,888.44 P- 628 ELIZABETH Q. LIM-SIOSON 16,178.46 P- 1023 KIDAPAWAN DOCTORS HOSPITAL, INC. 336,866.37 P- 2042 BETHANY HOSPITAL INC. 104,755.34 P- 2043 BETHANY HOSPITAL INC. 64,891.64 P- 2044 BETHANY HOSPITAL INC. 95,950.60 P- 2045 BETHANY HOSPITAL INC. 137,511.21 P- 2046 BETHANY HOSPITAL INC. 66,474.20 P- 2180

COURT OF APPEALS

29,339.29 P- 2192 CSI WAREHOUSE CLUB, INC. 23,410.71 P- 2967 RIVERA MEDICAL CENTER, INC. 383,277.00 P- 2968 RIVERA MEDICAL CENTER, INC. 19,274.00 P- 3833

SECOND WAVE CORPORATION

181,838.00 P- 6356 FEGARIDO, MA. MARISSA M. 70,597.04 P- 7508 FEGARIDO, MA. MARISSA M. 82,751.63 P- 7509 FEGARIDO, MA. MARISSA M. 81,786.90 P- 7510 FEGARIDO, MA. MARISSA M. 80,967.02 P- 7519 FEGARIDO, MA. MARISSA M. 106,624.83 P- 7520 FEGARIDO, MA. MARISSA M. 93,706.64

TAY EDUARDO WONG (NEW FARMACIA

P- 8217

SUY HOD)

423,415.16 P- 8672

WESTERN VISAYAS MEDICAL CENTER

225,446.43 P- 8673

WESTERN VISAYAS MEDICAL CENTER

437,500.00 P- 8674

WESTERN VISAYAS MEDICAL CENTER

218,750.00 P- 8675

WESTERN VISAYAS MEDICAL CENTER

385,969.64 P- 8676

WESTERN VISAYAS MEDICAL CENTER

136,160.71 P- 8677

WESTERN VISAYAS MEDICAL CENTER

213,765.18 P- 8678

WESTERN VISAYAS MEDICAL CENTER

286,218.75 P- 8679

WESTERN VISAYAS MEDICAL CENTER

291,964.29 P- 8680

WESTERN VISAYAS MEDICAL CENTER

11,430.00

MMG HOSPITAL AND HEALTH SERVICES

P- 10389 COOP. OF TAGUM 40,352.94

MMG HOSPITAL AND HEALTH SERVICES

P- 10391 COOP. OF TAGUM 126,468.23

MMG HOSPITAL AND HEALTH SERVICES

P- 10392 COOP. OF TAGUM 56,419.30 P- 11631

VADUZ MARKETING INC

15,048,659.00 P- 12977 CAVITE MEDICAL CENTER INC. 54,676.00 P- 13157

EURO MED LABORATORIES PHIL INC

8,811,691.07 P- 13919

SANDOVAL DISTRIBUTORS INC

6,425,901.40 P- 14026

UERM MEMORIAL MEDICAL CENTER INC

133,133.93 P- 17861

PROTACIO MEDICAL SERVICES INC

2,330.36 P- 18138

UERM MEMORIAL MEDICAL CENTER INC

189,613.10 P- 18153

VADUZ MARKETING INC

1 0,086,858.00 P- 18348

DAVAO FARMACIA SOUTHERN INC

1,875,650.00 P- 18392

GOLDEN DRUG

19,381.15 P- 18579

MAR I KINA VALLEY MEDICAL CENTER INC

341,226.56 P- 18580

MAR I KINA VALLEY MEDICAL CENTER INC

69,454.30 P- 18581

MARIKINA VALLEY MEDICAL CENTER INC

162,670.80 P- 18659

POROCO INDUSTRIES CORPORATION

160,353.91 P- 18745

CENTRAL LUZON DOCTORS HOSPITAL

183,909.91 P- 18746

CENTRAL LUZON DOCTORS HOSPITAL

87,206.14 P- 18790

KIDAPAWAN DOCTORS HOSPITAL INC

154,913.15 P- 18813

MARY CHILES HOSPITAL INC

333,406.94 3,748.89 161.78 3,007.74 1,047.55 648.92 959.51 1,375.11 664.74 293.39 234.11 3,832.77 192.47 1,818.38 630.33 738.85 730.24 722.92 952.00 836.67 ' 3,779.46 2,254.46 4,375.00 2,187.50 3,859.70 1,361.61 2,137.65 2,862.19 2,919.64 114.30 403.53 1,264.68 564.19 150,486.59 546.76 88,116.91 64,259.01 1,331.34 23.30 1,896.14 100,868.58 18,756.50 173.04 3,412.27 694.57 1,626.71 1,603.54 1,839.10 872.07 1,383.15 2,976.8• ~

SACRED HEART HOSPITAL OF MALOLOS

P- 18982 INC P- 19731

PAGSANJAN MEDICAL CLINIC INC

P- 19732

PAGSANJAN MEDICAL CLINIC INC

P- 19733

PAGSANJAN MEDICAL CLINIC INC

P- 19734

PAGSANJAN MEDICAL CLINIC INC

P- 19735

PAGSANJAN MEDICAL CLINIC INC

P- 19736

PAGSANJAN MEDICAL CLINIC INC

P- 19820

SAINT LOUIS UNIVERSITY INC

P- 19821

SAINT LOUIS UNIVERSITY INC

P- 19902

MAR I KINA VALLEY MEDICAL CENTER INC

P- 19940

LOPUE'S SAN SEBASTIAN

P- 20066

PATIENT CARE CORPORATION

P- 20067

PATIENT CARE CORPORATION

P- 20218

WESTERN VISAYAS MEDICAL CENTER

P- 20219

WESTERN VISAYAS MEDICAL CENTER

P- 20221

WESTERN VISAYAS MEDICAL CENTER

P- 20755

SAINT LOUIS UNIVERSITY INC

P- 21172

JAC MEDICAL DISTRIBUTORS

P- 21177

JAC MEDICAL DISTRIBUTORS

P- 21245

AB PHARMA INC

P- 21246

AB PHARMA INC

P- 21247

AB PHARMA INC

P- 21248

AB PHARMA INC

P- 21249

AB PHARMA INC

P- 21250

AB PHARMA INC

P- 21251

AB PHARMA INC

P- 21252

AB PHARMA INC

P- 21253

AB PHARMA INC

P- 21254

AB PHARMA INC

P- 21255

AB PHARMA INC

P- 21256

AB PHARMA INC

P- 21266

BUREAU OF CORRECTIONS

P- 21290

DEPARTMENT OF HEALTH

P- 21313

HOSPITAL MANAGEMENT SERVICES INC

P- 21327

MARY CHILES HOSPITAL INC

P- 21328

MARY CHILES HOSPITAL INC

P- 21329

MARY CHILES HOSPITAL INC

P- 21339

NATIONAL CENTER FOR MENTAL HEALTH

TAISHO PHARMACEUTICALS PHILIPPINES

P- 21416 INC P- 21418

VADUZ MARKETING INC

Subtotal 249,964.24 2,499.64 161,403.86 1,614.04 251,762.46 2,517.62 83,989.53 839.90 100,753.71 1,007.54 132,283.28 1,322.83 105,080.25 1,050.80 58,234.64 582.35 34,821.43 348.21 127,054.52 1,270.54 1,416.13 14.16 6,869,780.00 68,697.80 10,504,515.00 105,045.15 443,883.93 4,438.84 167,857.14 1,678.57 415,401.79 4,154.02 889,587.95 8,895.89 42,570.92 380.10 700.00 6.25 42,415.18 424.15 19,297.98 192.98 30,148.79 301.49 3,844.08 38.44 24,168.07 241.68 24,930.02 249.30 33,329.15 333.29 3,063.34 30.63 52,530.18 525.30 27,225.83 272.26 10,046.53 100.46 10,145.87 101.46 85,266.00 852.66 321,750.00 3,217.50 3,397,565.00 33,975.65 48,784.80 435.58 240,652.91 2,148.68 450,095.48 4,018.71 1,053,605.64 10,536.05 1,041,666.70 20,833.33 16,449,493.00 164 494.93 93 357 071.00 941235.49 CWT supported by BIR Forms No. 2307 without signature of payor's authorized representative P- 15193

HOLY FAMILY HEALTH SERVICES INC

3,456.72 34.57 P- 15198

HOLY FAMILY HEALTH SERVICES INC

49,689.00 496.89 P- 15541

ANGELES MEDICAL CENTER INC

179,405.65 1,794.06 P- 15542

ANGELES MEDICAL CENTER INC

309,966.89 3,099.67 P- 15698 CHERRYFOODARAMAINC 161,064.00 1,610.54 P- 15699

CHERRY FOODARAMA INC

583,844.00 5,838.44 P- 15846

DYNA DRUG CORPORATION

27,583,956.00 275,839.56 P- 15847

DYNA DRUG CORPORATION

141,227,497.00 1,412,274.97 P- 15848

DYNA DRUG CORPORATION

186,962,149.00 1,869,621.49

NEW SACRED HEART PHARMACY-

P- 16357

DUMAGUETE BRANCH

50.006.82 500.07 ~

NEW SACRED HEART PHARMACY-

P- 16358

DUMAGUETE BRANCH

NEW SACRED HEART PHARMACY-

p.

16362

DUMAGUETE BRANCH

p.

16817 TAN, LEO A.

p.

16818 TAN, LEO A.

p.

16819 TAN, LEO A.

p.

16821 TAN, LEO A.

ARGENT BUSINESS CONSULTANTS AND

STORES SPECIALISTS, INC.( TRADE p.

18234

NAME: MED EXPRESS DRUGSTORE)

PREMIERE GENERAL HOSPITAL OF

p.

18921

NUEVA ECIJA INC

PREMIERE GENERAL HOSPITAL OF

p.

18922

NUEVA ECIJA INC

PREMIERE GENERAL HOSPITAL OF

P- 18923

NUEVA ECIJA INC

PREMIERE GENERAL HOSPITAL OF

P- 18924

NUEVA ECIJA INC

PREMIERE GENERAL HOSPITAL OF

P- 18925

NUEVA ECIJA INC

PREMIERE GENERAL HOSPITAL OF

p.

18926

NUEVA ECIJA INC

Subtotal CWT without suooortina BIR Forms No. 2307 p.

2653

LOPUE'S VALUE STORE-HINIGARAN

p.

21479

TAGUM DOCTORS HOSPITAL INC

Subtotal TOTAL 10,886.25 108.86 104,906.22 1,049.06 42,900.70 429.01 478,055.44 4,780.55 390,884.62 3,908.85 347,255.77 3,472.56 210,865.33 2,108.62 60,046.00 600.46 39,758.00 397.58 170,853.00 1,708.53 228,531.00 2,285.31 208,466.00 2,084.66 74,523.00 745.23 359 478 966.41 3 594 789.64 30,912.53 309.13 109,023.05 1,090.23 139 935.58 1399.36 1'1 ,015,187,187.85 1'1 0,133,877.19 In sum, petitioner sufficiently proved its compliance with the requisites for granting a CWT refund but only in the amount of P381,864,843.32 out of the total claim of P467,578,787.20, as computed below:

Annex Reference Income Payments CWT Amount (Exh. P-25) cwr properly supported by Annex 3-a original BIR Forms 2307 ,.

42,116,749,625.82 ,. 391,998,720.51 Less: cwr without proper Bl R Forms 2307 per this Court's further verification 1 ,015, 187,187.85 10,133,877.19 Refundable Excess CWT 1'41 '1 01 ,562,437.97 1'381 ,864,843.32 ~

Petitioner's alleged failure to submit the documents listed under RMO No. 53-98 and RR No. 2-2006 in its administrative claim is not fatal to its judicial claim for refund.

Respondent asserts that petitioner is not entitled to the claim for refund of CWT because the latter failed to submit the required documents under RMO No. 53-98 and RR No. 2-2006 when it filed its administrative claim. Respondent is mistaken. A perusal of RMO No. 53-98 and RR No. 2-2006 reveals that there is nothing in said regulations which requires the submission of all the documents specified therein before a taxpayer may be entitled to a refund.

In the Univation case, the Supreme Court held that failure to submit the complete documents at the administrative level is not fatal to a claim for refund at the judicial level brought about by the inaction of the CIR, to wit:

"Petitioner CIR argued that failure of the respondent to submit the required complete documents as required by Revenue Memorandum Order No. 53-98 and Revenue Regulations No. 2-2006 rendered the petition with the CT A dismissible on the ground of lack of jurisdiction. It reasoned out that when a taxpayer prematurely filed a judicial claim with the CT A, the latter has no jurisdiction over the appeal. In the instant case, respondent's failure to submit the complete documents at the administrative level did not render its petition for review with the CTA dismissible for lack of jurisdiction. At this point, it is necessary to determine the grounds relied upon by a taxpayer in filing its judicial claim with the CT A. The case of Pilipinas Total Gas, Inc. v. Commissioner of Internal Revenue is instructive, thus: A distinction must, thus, be made between administrative cases appealed du~ to inaction and those dismissed at the administrative level due to the failure of the taxpayer to submit supporting documents. If an administrative claim was dismissed by the CIR due to the taxpayer's failure to submit complete documents despite notice/request, then the judicial claim before the CT A would be dismissible, not for lack of jurisdiction, but for the taxpayer's failure to substantiate the claim at the administrative level. When a judicial claim for refund or tax credit in the CTA is an appeal of an unsuccessful administrative claim, the taxpayer has to convince the CT A that the CIR had no reason to deny its claim. It, thus, becomes imperative for the taxpayer to show the CT A that not only is he entitled under substantive law to his claim for refund or tax credit, but also that he satisfied all the documentary and evidentiary requirements for an administrative claim. It is, thus, crucial for a taxpayer in a judicial claim for refund or tax credit to show that its administrative claim should have been granted in the first place. Consequently, a taxpayer cannot cure its failure to submit a document requested by the BIR at the administrative level by filing the said document before the CT A. In this case, it was the inaction of petitioner CIR which prompted respondent to seek judicial recourse with the CTA. Petitioner CIR did not send any written notice to respondent informing it that the documents it submitted were incomplete or at least require respondent to submit additional documents. As a matter of fact, petitioner CIR did not even render a Decision denying respondent's administrative claim on the ground that it had failed to submit all the required documents. Considering that the administrative claim was never acted upon, there was no decision for the CTA to review on appeal per se. However, this does not preclude the CTA from considering evidence that was not presented in the administrative claim with the BIR. Thus, RA No. 1125 states:

/'t

CIA Case No. 9030

Section 8. Court of record;

seal;

proceedings.- The Court of Tax Appeals shall be a court of record and shall have a seal which shall be judicially noticed. It shall prescribe the form of its writs and other processes. It shall have the power to promulgate rules and regulations for the conduct of the business of the Court, and as may be needful for the uniformity of decisions within its jurisdiction as conferred by law, but such proceedings shall not be governed strictly by technical rules of evidence.

The law creating the CT A specifically provides that proceedings before it shall not be governed strictly by the technical rules of evidence. The paramount consideration remains the ascertainment of truth. Thus, the CTA is not limited by the evidence presented in the administrative claim in the Bureau of Internal Revenue. The claimant may present new and additional evidence to the CTA to support its case for tax refund. Cases filed in the CTA are litigated de novo as such, respondent "should prove every minute aspect of its case by presenting, formally offering and submitting x x x to the Court of Tax Appeals all evidence x x x required for the successful prosecution of its administrative claim." Consequently, the CTA may give credence to all evidence presented by respondent, including those that may not have been submitted to the CIR as the case is being essentially decided in the first instance." (Emphasis supplied) In this case, petitioner filed the instant Petition for Review on April 14, 2015 considering that the two (2)-year prescriptive period under Sections 204 (C) and 229 of the NIRC of 1997, as amended, was nearing its end, with petitioner having yet to receive respondent's approval or denial of its administrative claim for refund. Applying the Supreme Court's pronouncement in the Univation case, respondent cannot invoke petitioner's alleged non-compliance with RMO No. 53-98 and RR No. 2-2006 as basis for the denial of AMA petitioner's claim for tax refund or credit. fU Moreover, as explained by the Supreme Court in Pilipinas Total Gas, Inc. v. Commissioner of Internal Revenue64 (Total case), RMO No. 53-98 does not require the submission of the complete documents enumerated therein in order for a taxpayer's claim for refund or credit to be granted, to wit: "As can be gleaned from the above, RMO No. 53-98 is addressed to internal revenue officers and employees, for purposes of equity and uniformity, to guide them as to what documents they may require taxpayers to present upon audit of their tax liabilities. Nothing stated in the issuance would show that it was intended to be a benchmark in determining whether the documents submitted by a taxpayer are actually complete to support a claim for tax credit or refund of excess unutilized excess VAT. As expounded in Commissioner of Internal Revenue v.

Team Sua/ Corporation (formerly Mirant Sua/ Corporation): The CIR's reliance on RMO 53-98 is misplaced. There is nothing in Section 112 of the NIRC. RR 3-88 or RMO 53-98 itself that requires submission of the complete documents enumerated in RMO 53-98 for a grant of a refund or credit of input VAT. 65 The subject of RMO 53-98 states that it is a "Checklist of Documents to be Submitted by a Taxpayer upon Audit66 of his Tax Liabilities .. . . " In this case, TSC was applying for a grant of refund or credit of its input tax. There was no allegation of an audit being conducted by the CIR. Even assuming that RMO 53-98 applies, it specifically states that some documents are required to be submitted by the taxpayer "if applicable."

Moreover, if TSC indeed failed to submit the complete documents in support of its application. the CIR could have informed TSC of its failure, consistent with Revenue _____ M_e_m_o_ra_n_d_um Circular No. (RMC) 42-03.~ 64 G.R. No. 207112, December 8, 2015. 65 Underscoring by the Supreme Court. 66 Emphasis by the Supreme Court. 67 Underscoring by the Supreme Court.

However, the CIR did not inform TSC of the document it failed to submit, even up to the present petition. The CIR likewise raised the issue of TSC's alleged failure to submit the complete documents only in its motion for reconsideration of the CT A Special First Division's 4 March 2010 Decision. Accordingly, we affirm the CT A EB's finding that TSC filed its administrative claim on 21 December 2005, and submitted the complete documents in support of its application for refund or credit of its input tax at the same time. As explained earlier and underlined in Team Sua/ above, taxpayers cannot simply be faulted for failing to submit the complete documents enumerated in RMO No. 53-98, absent notice from a revenue officer or employee that other documents are required. Granting that the BIR found that the documents submitted by Total Gas were inadequate, it should have notified the latter of the inadequacy by sending it a request to produce the necessary documents in order to make a just and expeditious resolution of the claim. Indeed, a taxpayer's failure with the requirements listed under RMO No. 53-98 is not fatal to its claim for tax credit or refund of excess unutilized excess VAT. This holds especially true when the application for tax credit or refund of excess unutilized excess VAT has arrived at the judicial level. After all, in the judicial level or when the case is elevated to the Court, the Rules of Court governs. Simply put, the question of whether the evidence submitted by a party is sufficient to warrant the granting of its prayer lies within the sound discretion and judgment of the Court." (Emphasis supplied) While the Total case involves a claim for refund or credit of unutilized value-added tax, We find that the principle enunciated therein is also applicable to a claim for refund or issuance of TCC of unutilized CWT.

Thus, based on the Total case, a taxpayer's failure to submit the requirements listed under RMO No. 53-98 is not fatal to its claim fol{) tax credit or refund considering that RMO No. 53-98 is merely a guide to revenue officers as to what documents they may require taxpayers to present upon audit of their tax liabilities, and is never intended to be a benchmark in determining whether the documents submitted by a taxpayer are actually complete to support a claim for tax credit or refund.

Likewise, RR No. 2-2006 merely imposes a penalty for the non- submission of the information or statement required therein, without resulting to an outright denial of the claim for tax refund or credit. In view of the foregoing, there is no basis to conclude that petitioner's alleged non-compliance with RMO No. 53-98 and RR No. 2-2006 is fatal to its claim for refund or credit. It bears stressing that the Court of Tax Appeals is a court of record, and the cases filed before it are litigated de novo and party litigants should prove every minute aspect of its case.68 This Court is not precluded from accepting petitioner's evidence, even assuming these were not presented at the administrative level.69 The question of whether the evidence submitted by a party is sufficient to warrant the granting of its prayer lies within the sound discretion and judgment of the Court. 70

WHEREFORE, in light of the foregoing considerations, the instant Petition for Review is PARTIALLY GRANTED. Accordingly, respondent is ORDERED TO REFUND OR ISSUE A TAX CREDIT CERTIFICATE in favor of petitioner, in the reduced amount of .-381 ,864,843.32, representing petitioner's excess and unutilized CWT for CY ended December 31, 2012.

WE CONCUR:

~. ~ ~'-- MA. BELEN M. RINGPIS-LIBAN Associate Justice MARIA U•.:)Jo\N PEDRO 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. ER~P.UY Associate Justice Chairperson, Special 3'd Division 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. Presiding Justice