Keansburg Marketing Corporation vs. Commissioner of Internal Revenue

DECISION

Fabon-Victorino, J.:

In this Petition for Review filed on June 22, 2015, petitioner Keansburg Marketing Corporation seeks to nullify and cancel the Formal Assessment Notice dated October 22, 2014, issued by respondent Commissioner of Internal Revenue (CIR) for deficiency Value-Added Tax (VAT) covering the period January 1 to June 30, 2012, in the total amount of P113,580,794.29, inclusive of interest, for lack of factual and legal bases.

THE FACTS

Petitioner is a domestic corporation whose office is located at 114 Legaspi Street, Legaspi Village, Makati City1 . It is registered with the Securities and Exchange Commission (SEC) with Company Registration No. AS091- 194028 issued on August 2, 1991, and with the Bureau of 1 Par. 1, Summary of Admitted Facts, Joint Stipulation of Facts and Issues (JSFI), vol. 2 docket,

p. 575. /

Internal Revenue (BIR) with Tax Identification Number (TIN) 005-011-362-000. 2 Petitioner is primarily engaged in the business of buying, selling, distributing, and marketing at wholesale and retail of fermented liquor, bottled water, and other beverages. 3 Respondent, on the other hand, as head of the Bureau of Internal Revenue (SIR), has the authority to decide disputed assessments, refunds of internal revenue taxes, fees or other charges, penalties imposed in relation thereto or other matters arising under the National Internal Revenue Code (NIRC) or other laws or portions thereof administered by the BIR. He holds office at the SIR National Office Building, Agham Road, Diliman, Quezon City. For the period covering January to June 30, 2012, petitioner manually filed its Monthly and Quarterly VAT Returns as follows:

PERIOD COVERED (2012)

DATE FILED

January February 20, 20124 February March 19, 20125 First Quarter April 25, 20126 April May 21, 20127 May June 20, 20128 Second Quarter July 23, 20159 On March 18, 2013, petitioner received Letter of Authority (LOA) No. VOS-2013-00000121 10 dated March 14, 2013, authorizing Revenue Officer (RO) Jenny Ferrera and Group Supervisor (GS) Renan Plata of BIR Revenue District No. V08-Assessment Division, to conduct an examination of petitioner's books of accounts and other accounting records 2 Par. 3, Summary of Admitted Facts, JSFI, val. 2 docket, p. 575. 3 Par. 4, Summary of Admitted Facts, JSFI, val. 2 docket, p. 575. 4 Exhibits "P-6" and "P-6-a". 5 Exhibits "P-7" and "P-7-a". 6 Exhibits "P-8" and "P-8-a". 7 Exhibits "P-9" and "P-9-a". 8 Exhibits "P-10" and "P-10-a". 9 Exhibits "P-11" and "P-11-a". 10 Exhibit "R-2".

/ for VAT for the period January 1, 2012 to June 30, 2012, pursuant to BIR Revenue Memorandum Order (RMO) No. 20- 2012, VAT Audit Program. 11 Thereafter, respondent issued a Preliminary Assessment Notice12 (PAN) dated September 12, 2014, which petitioner received on September 15, 2014 with the attached Details of Discrepancies13 and Analysis of Sales per Third Party Information (TPI) from AITEID14 for January to June 2012.

On October 27, 2014, petitioner received a Formal Assessment Notice15 (FAN) dated October 22, 2014, Details of Discrepancies16, Assessment Notice No. VT-ELA16721-12- 14-100717 and Analysis of Sales per TPI from AITEID18; assessing it for deficiency VAT in the alleged amount of P113,580,794.29, inclusive of interest, for taxable period January 1 to June 30, 2012. 19 On November 24, 2014, petitioner filed a Protest20 to the FAN with the Office of the Regional Director Jonas DP Amara of Revenue Region No. 8 - Makati, through a Request for Reconsideration of the assessment in the FAN21, praying for its cancellation and withdrawal. 22 On June 22, 2015, petitioner filed the instant Petition for Review23 claiming inaction on the part of respondent. In his Answer24, respondent posits that petitioner is being assessed for deficiency VAT for taxable period January 1, 2012 to June 30, 2012 as it failed to substantiate or controvert his findings in the administrative investigation 11 Par. 7, Summary of Admitted Facts, JSFI, vol. 2 docket, p. 575. 12 Exhibit "R-9".

13 Exhibit "R-9-b".

14 Exhibit "R-9-c".

15 Exhibits "P-1" and "R-10". 16 Exhibits "P-2" and "R-10-b". 17 Exhibit "P-3".

18 Exhibits "P-4" and "R-10-c". 19 Par. 5, Summary of Admitted Facts, JSFI, vol. 2 docket, p. 575. 20 Exhibit "P-5".

21 Par. 6, Summary of Admitted Facts, JSFI, vol. 2 docket, p. 575. 22 Par. 14, Summary of Admitted Facts, JSFI, vol. 2 docket, p. 576. 23 Vol. 1 docket, pp. 10-22. 24 Vol. 2 docket, pp. 509-513. / conducted against it.

In any event, due process requirements mandated under Section 228 of the NIRC of 1997, as amended, and implemented by Revenue Regulations No. 12-99 were complied with when the FAN and Letter of Demand dated October 22, 2014 with attached Details of Discrepancies were issued to petitioner. Precisely, petitioner was able to file a letter protest against the FAN. Further, the subject assessment was issued in accordance with law and regulations and is prima facie presumed correct and made in good faith. It is therefore incumbent upon petitioner to prove the contrary. Absent any proof of irregularities in the performance of official duties, the said VAT assessment should not be disturbed. 25 After the Pre-trial Conference, the parties filed their Joint Stipulation of Facts26 on November 4, 2015. With the issuance of the Pre-Trial Order on December 1, 2015 27, the Pre-Trial Conference was deemed terminated. During the trial, petitioner presented Reynaldo M. Tan and Norberta M. Resma as its witnesses. Witness Reynaldo M.

Tan testified 28 that as petitioner's Manager, he oversees sales operation in the various branches of petitioner in Cabuyao and Sta. Cruz, Laguna, Lucena City, Calapan City and Puerto Princesa City. He likewise oversees the auditing of petitioner's sales officers and/or agents in the different areas of operation and ensures that the financial reporting to higher management and bookkeeping are timely accomplished, as well as petitioner's compliance with reportorial requirements of various government agencies. He further testified that he is in custody of documents pertinent to the assailed assessment, i.e., LOA No. V09- 2013-0000021 with SN: ELA201100016721 dated March 14, 25 Interprovincial Autobus Co., Inc. v. Collector of Internal Revenue, 98 Phil. 290; Sy Po, v. CTA, G.R. 81446, August 18, 1988; Dayrit, v. Cruz, L-39910, September 26, 1988; Cagayan Robina Sugar Milling Co. v. CA, G.R. 122451, October 12, 2000. 26 Vol. 2 docket, pp. 574-582. 27 Vol. 2 docket, pp. 837-845. 28 Exhibits "P-29" and "P-29-a". /

2013 pertaining to the VAT audit of petitioner for the period covering January to June 2012. After the LOA, petitioner received from respondent a Request for Presentation of Records to which it complied and submitted copies of its Articles of Incorporation, the 1st and 2nd Quarters Income Tax Return (ITR) for calendar year (CY) 2012, Summary Alphalist of Withholding Taxes (SAWT), BIR Form No. 2307 or the Certificate of Creditable Tax Withheld at Source for CY 2012, together with the Transmittal Letters dated April 22, 2013 29 and May 2, 201330 • Petitioner also submitted its Summary List of Purchases (SLP) for January to June 201231 , Summary List of Sales (SLS) for January to June 201232, Trial Balance, General Ledger, Certifications of Purchases from its major suppliers of goods, Inventory List as of December 31, 2012, Inventory List as of June 30, 2012 and Schedule of Property, Plant and Equipment, Sales Invoices issued by petitioner to its customers and issued by petitioner's suppliers of goods, together with Transmittal Letters dated May 20, 2013 33, June 7, 201334, July 4, 201335, August 8, 201336 and August 15, 2013 37 . On July 17, 2014, petitioner paid its deficiency VAT in the amount of P978,391.4638 for the taxable period under audit investigation.

On September 12, 2014, respondent issued a PAN against petitioner. This was followed by a FAN issued on October 27, 2014, with attached Details of Discrepancy, Assessment Notices and Analysis of Sales per TPI from AIETEID.

On November 24, 2014, petitioner filed a Protest via a Request for Reconsideration particularly explaining the discrepancy between the BIR findings and its own record.

As to petitioner's alleged undeclared sales of P9,596,358.14, the witness stated that the observed discrepancy might have been due to the following, namely: 1) discrepancies in reporting of business or trade name between petitioner and its customers;

2) some of petitioner's customers did not provide their TIN or supplied the wrong TIN; 3) there were third parties who were not actual customers of petitioner but might have indicated petitioner's TIN in their SLPs; and 4) there might be a timing difference in the reporting of purchases in SLP on the part of petitioner's customers and reporting of sales on petitioner's SLS.

Anent the disallowance of the input taxes amounting to P76,463,021.95 for the period of January to June 2012 for lack of supporting documents, the witness explained that petitioner submitted during the investigation invoices as well as certifications from Asia Brewery Incorporated39 and Interbev Philippines, Inc. 40, to support its claim for input tax which proved inutile since petitioner's whole input tax remained disallowed.

The witness believed that it is not required to attach all the supporting documents to credit input taxes in the VAT returns. Finally, as to petitioner's alleged liability for deficiency VAT and increments for the same taxable period, suffice it to say that the assessment was not broken down for the quarters covered.

Witness Tan admitted that his testimony is merely based on the record. However, he knows that petitioner's VAT Returns were signed by petitioner's President, Rolando Chua, and that he had no participation in the preparation of the same. The transmittal letters he identified were not signed by any of petitioner's representatives. Based on the record, they were all faithful reproductions of the originals and were received by the BIR as evidenced by the latter's stamp mark.

The Court-commissioned Independent Certified Public Accountant (ICPA) Norberto M. Resma declared41 that he audited and evaluated petitioner's documents pertaining to the questioned deficiency VAT assessment issued by respondent in the amount of P113,580,794.29, inclusive of interest for taxable period January 1 to June 30, 2012. His investigation42 revealed that out of petitioner's alleged undeclared sales of P9,596,358.14, the amount of PS,158,171.55 was unsubstantiated, thus, it should be added to petitioner's taxable gross sales. Anent the unsupported Input Tax of P76,463,021.95, the amount of P1,420, 117.00 lacks supporting documents. Hence, out of the total assessment of around P113,000,000.00, the total amount of VAT due from petitioner is P89,447.72. The ICPA further testified that petitioner's alleged undeclared sales of P12,862,162.00 arose from third-party information which, upon his validation using the SLS submitted to the BIR, was reduced to P5,158,171.55. With respect to the unsupported input tax, he explained that petitioner's supporting documents consisting of official receipts and invoices complied with the invoicing requirements under NIRC of 1997, as amended. After Formal Offer of Evidence43, petitioner rested its case per Resolution dated April 18, 201644 • For his defense, respondent presented his lone witness, RO Attorney Renan A. Plata who testified45, that he has been employed with the BIR since 2004 and from September 3, 2012, he was with the Assessment Division - VAT Audit Group, BIR Revenue Region No. 8 - Makati. Together with RO Jenny A. Ferrera, he conducted the audit/examination of certain documents/records of petitioner, to determine its VAT liability, if any, for the period covering January 1 to June 30, 2012, pursuant to BIR Electronic LOA No. eLA201100016721 dated March 14, 201246 issued by then Regional Director Nestor 5. Valeroso. On March 18, 201347,

said eLOA was received by petitioner together with the BIR Checklist of Requirements for VAT Audit48 • Due to petitioner's failure to submit documentary requirements, the BIR issued the First Request for Presentation of Records dated April 1, 201349, which petitioner received on April 3, 2013 50 . However, petitioner still failed to comply, hence, the Second and Final Notice dated April 16, 2013 51 was issued, which petitioner received on April 17, 2013 52 • Still, there was no compliance on the part of petitioner. In view thereof, respondent, through the Regional Director, issued a Subpoena Duces Tecum (SDT) No. RRS-2013-0003 dated July 23, 2013 53, to compel petitioner and its responsible officers to submit the required books of accounts and other pertinent records for VAT examination for the period covering January 1 to June 30, 2012. Notwithstanding its receipt on July 26, 201354, petitioner failed to submit the listed documents, prompting the BIR to issue a Letter dated Aril 22, 201455, containing a similar request for submission of certain documents. Since petitioner submitted irrelevant and incomplete documents, the investigating ROs proceeded with the VAT audit/examination to determine petitioner's VAT liability for the period covering January 1 to June 30, 2012, in accordance with the VAT Audit Procedures prescribed under Revenue Audit Memorandum Order (RAMO) No. 01-1999. Thereafter, they prepared an Undated Memorandum Report56 on the result of the investigation and the legal basis of the assessed deficiency VAT against petitioner for the period covering January 1 to June 30, 2012 and recommended to the BIR Regional Director, RR8-Makati, the issuance of a PAN.

The PAN dated September 12, 2014 with attached Details of Discrepancies and Analysis of Sales per TPI from

AITEID for January to June 201257 was issued to petitioner for deficiency VAT for the period January 1 to June 30, 2012 in the amount of P110,630,643.79 (inclusive of 20°/o interest).

The PAN was followed by the FAN with Letter of Demand dated October 22, 2014 with attached Details of Discrepancies and Analysis of Sales per TPI from AITEID for January-June 201258 assessing petitioner for deficiency VAT for the same period but in the increased amount of P113,580,794.29 (inclusive of 20°/o interest). RO Plata opined that the Details of Discrepancies and Analysis of Sales per TPI from AITEID attached to the FAN and Letter of Demand informed petitioner of the factual and legal bases of the assessment for deficiency VAT issued against it. However, the witness admitted that the BIR was not able to secure the necessary certifications from the third parties.

He further declared that the TPI came from the SIR's Integrated Data System, which was compared with petitioner's declared sales. However, since they were not allowed to access petitioner's record, the assessment notice was issued without validation. Neither was there any effort on their part to ask information from petitioner's suppliers given that petitioner is doing business all over Luzon, hence, it would be impractical to send letters to all of them. Thus, they decided to validate the information from petitioner itself whom they expected to have the records which they could use for purposes of tracing which undeclared sales and the particular suppliers. After respondent posted his Formal Offer of Evidence on August 30, 201659, he rested per Resolution dated October 4, 201660 • On January 6, 201761 , the instant case was submitted for decision considering petitioner's Memorandum filed on

December 16, 201662, sans respondent's Memorandum63, despite directive.

THE ISSUES

The main issue64 submitted by the parties for the determination of the Court is as follows: Whether the petitioner is liable for the alleged deficiency value-added tax and increments for taxable period January to June 2012 in the amount of P113,580,794.29.

THE COURT'S RULING

The timeliness of the filing of the Petition for Review must first be ascertained. Section 228 of the National Internal Revenue Code (NIRC) of 1997, provides: Sec. 228. Protesting Assessment. - When the Commissioner or his duly authorized representative finds that proper taxes should be assessed, he shall first notify the taxpayer of his findings: Provided, however, That a preassessment notice shall not be required in the following cases: XXX XXX XXX The taxpayers shall be informed in writing of the law and the facts on which the assessment is made; otherwise, the assessment shall be void. Within a period to be prescribed by implementing rules and regulations, the taxpayer shall be required to respond to said notice. If the taxpayer fails to respond, the Commissioner or his duly authorized representative shall issue an assessment based on his findings.

Such assessment may be protested administratively by filing a request for reconsideration or reinvestigation within thirty (30) days from receipt of the assessment in such form and manner as may be prescribed by implementing rules and regulations. Within sixty (60) days from filing of the protest, all relevant supporting documents shall have been submitted; otherwise, the assessment shall become final. If the protest is denied in whole or in part, or is not acted upon within one hundred eighty (180) days from submission of documents, the taxpayer adversely affected by the decision or inaction may appeal to the Court of Tax Appeals within thirty (30) days from receipt of the said decision, or from the lapse of the one hundred eighty (180)-day period; otherwise, the decision shall become final, executory and demandable.

Corollarily, Sections 3.1.4 and 3.1.5 of Revenue Regulations (RR) No. 12-99, state: SECTION 3. Due Process Requirement in the Issuance of a Deficiency Tax Assessment. - XXX XXX XXX 3 .1.4 Formal Letter of Demand and Assessment Notice. - The formal letter of demand and assessment notice shall be issued by the Commissioner or his duly authorized representative. The letter of demand calling for payment of the taxpayer's deficiency tax or taxes shall state the facts, the law, rules and regulations, or jurisprudence on which the assessment is based, otherwise, the formal letter of demand and assessment notice shall be void xxx." 3.1.5 Disputed Assessment. - The taxpayer or his duly authorized representative may protest administratively against the aforesaid formal letter of demand and assessment notice within thirty (30) days from date of receipt thereof. If there are several issues involved in the formal letter of demand and assessment notice but the taxpayer only disputes or protests against the validity of some of the issues raised, the taxpayer shall be required to pay the deficiency tax or taxes attributable to the undisputed issues, in which case, a collection letter shall be issued to the taxpayer calling for payment of the said deficiency tax, inclusive of the applicable surcharge and/or interest. No action shall be taken on the taxpayer's disputed issues until the taxpayer has paid the deficiency tax or taxes attributable to the said undisputed issues. The prescriptive period for assessment or collection of the tax or taxes attributable to the disputed issues shall be suspended.

XXX XXX XXX If the taxpayer fails to file a valid protest against the formal letter of demand and assessment notice within thirty (30) days from date of receipt thereof, the assessment shall become final, executory and demandable. If the protest is denied, in whole or in part, by the Commissioner, the taxpayer may appeal to the Court of Tax Appeals within thirty (30) days from date of receipt of the said decision, otherwise, the assessment shall become final, executory and demandable.

In general, if the protest is denied, in whole or in part, by the Commissioner or his duly authorized representative, the taxpayer may appeal to the Court of Tax Appeals within thirty (30) days from date of receipt of the said decision, otherwise, the assessment shall become final, executory and demandable: Provided, however, that if the taxpayer elevates his protest to the Commissioner within thirty (30) days from date of receipt of the final decision of the Commissioner's duly authorized representative, the latter's decision shall not be considered final, executory and demandable, in which case, the protest shall be decided by the Commissioner.

If the Commissioner or his duly authorized representative fails to act on the taxpayer's protest within one hundred eighty (180) days from date of submission, by the taxpayer, of the required documents in support of his protest, the taxpayer may appeal to the Court of Tax Appeals within thirty

(30) days from the lapse of the said 180-day period, otherwise, the assessment shall become final, executory and demandable.

Thus, if the administrative protest is not acted upon by respondent, petitioner has thirty (30) days from the lapse of the one hundred eighty (180)-day period within which to file an appeal before this Court. In this case, petitioner filed its administrative protest65 to the FAN on November 24, 2014. Counting one hundred eighty (180) days from November 24, 2014, the day when petitioner filed its appeal, respondent had until May 23, 2015, within which to decide on petitioner's appeal. Since respondent failed to act upon petitioner's appeal, petitioner had thirty (30) days, or until June 22, 2015, within which to file an appeal to the Court. Thus, the Petition for Review was seasonably filed on June 22, 2015. On the merits of the case, respondent assessed petitioner for deficiency VAT in the aggregate amount of P113,580,794.29 for the period covering January 1 to June 30, 2012, as follows: VATable sales per VAT returns p 677,419,602.34 Add:

Undeclared Sales (Schedule 1) 9 596 358.14 Adjusted Vatable Sales p 687,015,960.48 Output tax due p 82,441,915.26 Less:

Input tax claimed per return p 76,463,021.95 Less: Unsupported input tax 76 463 021.95 - VAT payable p 82,441,915.26 Less:

Tax payments 4 827,330.35 Basic Tax Due p 77,614 584.91 Less:

Voluntary Payment based on UndisQuted Issues 699 946.85 Basic tax still due p 76,914,638.06 Add:

Interest (07.26.12 to 12.12.14) 36,666,156.23 Total amount due p 113,580,794.29 The above deficiency VAT is hinged on the findings that petitioner has P9,596,358.14 P76,463,021.95.

65 Exhibit "P-5".

undeclared sales in and unsupported the amount input tax of of

I.

Whether respondent's allegation that petitioner has undeclared sales has factual and legal bases. According to respondent, a comparison of petitioner's sales per TPI and sales per SLS shows that petitioner has undeclared sales from its customers in the amount of P9,596,358.14, precisely an assessment for deficiency VAT was issued against it pursuant to Section 106 of the NIRC of 1997, as amended, to wit: 66 Sales per particular Customers (TPI) p 12,862,162.63 Sales per Declared SLS 3,265,804.49 Undeclared Sales P9,596,358.14 Petitioner however argues that the method employed by respondent in securing data from the BIR-TPI which were compared with the figures appearing on its SLS violates RMO No. 04-03, which requires the BIR to verify the allegations stemming from TPI through externally sourced data. Based on the record, the purported petitioner's sales to its customers amounting to P9,596,358.14 were determined as follows: 67 3 G Store Specialists Inc 3J Gas and Services Corporation Alcancia Anneleen Aberin Alcancia Ma. Theresa Aberin Almonds International Sales Inc Araya Mario Gabriel Talavera Balintag Ralph Albert G Banaynal Ma Monina Estoce Bargain City Incorporated Barrera Edna Talabis Beredo Juanito Rodriguez Bernacer Felix Cabug Os Bestgrillers Inc Caballero Manuel Jr P Caballero Marketing Inc Calamba Medical Center Calatagan Golf Club Inc 66 Exhibits "P-2" and "R-10-b". 67 Exhibit "P-4".

Total Gross Purchases of Purchaser (P) 20,758.93 29,529.61 25,348.21 5,625.00 181,671.72 8,048.93 449,945.53 5,376.79 418,320.00 2,591.96 78,850.91 16,141.06 187,437.25 25,383.93 36,425.88 479,671.42 59,446.33 UNDECLARED

SALES (P)

20,758.93 29,529.61 25,348.21 5,625.00 181,243.15 428.57 8,048.93 449,945.53 5,376.79 418,320.00 2,591.96 78,850.91 16,141.06 187,437.25 25,383.93 36,425.88 278,002.77 201,668.65 59,446.33

Candelaria Drug Corporation 104,739.52 104,739.52 Canela Julieto Odono 39,819.64 39,819.64 Castillo Cristopher Dalangin 4,869.65 4,869.65 Cataring Jennifer A 225,089.29 225,089.29 Chase Edward Eliseff 3,921.42 3,921.42 Chongco Chona Lorenzo 172,392.86 172,392.86 Concepcion Gerardo Latorre 38,019.64 15,321.43 22,698.21 Concepcion Jocelyn Leano 19,067.86 19,067.86 De Los Reyes Amelia Enriquez 37,103.02 37,103.02 Delos Santos Ricardo A 25,160.72 25,160.72 Dimacuha Victor Reginald Abaya 2,678.57 2,678.57 Econo Clean Inc 3,750.00 3,750.00 Edward Keller Philippines Inc 8,928.67 8,928.67 Emilus Mart Inc 1,666,076.50 1,242,699.33 423,377.17 Enercom Marketing Corporation 19,137.68 19,137.68 Ester Supermarket Inc 49,566.97 35,455.36 14,111.61 Evangelista Marivel Padilla 18,585.71 18,585.71 Fajardo Dorothea Ramos 9,587.50 9,587.50 First Coastal Fuel Corporation 31,465.18 31,465.18 Foodlink Resource and Mgt Inc 28,237.28 28,237.28 Foundation Specialists Inc 12,343.75 12,343.75 Gallardo Ma Cecilia Chavez 322,682.15 322,682.15 Ge Grocery Thrift Market Inc 145,769.65 145,769.65 Georkimart Inc 50,706.25 50,706.25 Giant Petroleum Concepts Phils Inc 28,839.27 28,839.27 Go Elizabeth L 159,021.42 159,021.42 Honda Parts Manufacturing 386,785.69 270,071.43 Corporation 116,714.26 Ibarra Fernando Bayocboc 13,373.67 13,373.67 Industramach Inc 1,351.35 1,351.35 Jambalos Judith Villaflores 62,271.61 62,271.61 Jamelarin Maria Crisanta Emocling 1,937 .so 1,937.50 K2 Drug Group Inc 16,727.74 16,727.74 Kalugdan Leizel Ugalde 552,428.57 552,428.57 Karnani Virender Vijay Nandlal 28,874.55 28,874.55 Kic Traders and Co Inc 42,570.54 42,570.54 King Arsenio Co 378,256.95 375,131.25 3,125. 70 Laguna Auto-Parts Manufacturing 10,815.76 Corp.

10,815.76 Laguna Basic Food Group Inc 5,625.00 5,625.00 Lardizabal Efraim Valdez 930.35 930.35 Legend Hotels International 207,285.58 75,526.75 Corporation 131,758.83 Leopando Leovigildo L. 38,468.26 38,468.26 Leycano-Boongaling Family 695.20 Corporation 695.20 Lim Arvin Cabarrubias 50,125.00 50,125.00 Lim Natalie Cherubin Kuan 17,678.57 17,678.57 0.00 Lim Ryan Cabarubbias 11,741.07 11,741.07 Lts Supermarket Inc 358,190.19 283,779.79 74,410.40 Magbuhos Carmelita D. 2,035. 71 2,035.71 Magbuhos Francisco D. 3,928.57 3,928.57 Mallari Deborah Agnes Bautista 31,866.07 31,866.07 Mallari Rolando Constantino 83,504.55 57,571.43 25,933.12 Masarap Talagang Pagkain 261,637.50 Corporation 261,637.50 Me Roms Chr Corporation 9,375.00 9,375.00 Mendoza Jeanette Tan 5,285.72 5,285.72 Mendoza Zenaida K 25,464.30 25,464.30 Monde Nissin Corporation 11,714.32 11,714.32 Ngo Maribeth Uy 18,088.39 18,088.39/

Nippon Paint Philippines Inc 781.25 781.25 Ong Mennen Pimentel 7,281.08 7,281.08 Ong Vicente Cleofas 20,012.50 17,589.29 2,423.21 Ortega Vencio Maramot 5,628.78 5,628.78 Pabalan Grace San Pascual 247,578.59 247,578.59 Packageworld Inc 17,866.08 17,866.08 Pancho Francis Alfon 0 141,522.30 118,483.93 23,038.37 Pancho Roberto Carandang 79,210.26 79,210.26 Pepmaco Manufacturing 43,303.58 Corporation 43,303.58 Peradilla Pea Agustin 1,131,365.40 1,131,365.40 Perez Teresita Evangelista 6,208.03 6,208.03 Perez Wilnor Caballero 4,436.61 4,436.61 Profeta Imelda Pugay 13,901.79 13,901.79 Purificacion Namerta B 26,150.89 26,150.89 Quick Stop Convenience Store Inc 211,448.20 154,336.97 57,111.23 Quiminiano Normita De Castro 79,205.37 79,205.37 Ramos Timoteo Payaban 43,871.43 43,871.43 Recio Allan B 4,241.07 4,241.07 Rose Pharmacy Inc 80,598.00 52,799.11 27,798.89 Salinas Ma Nerissa Yap 723,094.06 723,094.06 Samonte Hector A 1,500.00 1,500.00 San Pascual Sheryl Delarosa 35,535.72 35,535.72 San Roque Drug Corporation 15,756.56 15,756.56 Sandugo Mindoro Drug 6,461.38 Corporation 6,461.38 Santos Joy Macasarte 22,098.24 22,098.24 Sensient Technologies Phils Inc 3,348.21 3,348.21 Silang Ramil Espinelli 96,478.57 96,478.57 So Catty Delemos 264,100.44 264,100.44 Sta Elena Properties Inc 49,928.51 49,928.51 Star Uplb Commercial Lane Corp. 243,006.27 243,006.27 Swedish Puerto Galera Hill Resort 3,750.00 Inc 3,750.00 Tan Lorna Chan Pineo 54,625.00 54,625.00 Tan Perfecto Ambi 20,473.21 20,473.21 Teng Consuelo Ng 6,810. 71 6,810.71 Tiongson Amelita Justina Poticano 659,397.65 659,397.65 Toshiba Information Equipment 22,021.00 Phils Inc 22,021.00 Toyo Ink Compunds Corporation 28,571.70 28,571.70 Tsukiden Electronics Philippines 16,254.48 Inc 16,254.48 Tulicanaba Corporation 6,274.10 6,274.10 Uy Joy Hinolan 40,268.75 39,752.68 516.07 Uy Rico E.

413,107.15 413,107.15 Velasco Danilo Delos Reyes 1,145.54 1,145.54 Victor Hugo Energy Corporation 66,377.33 53,361.25 13,016.08 Total 12,862,162.70 3,265,804.49 9,596,358.14 Thus, from the foregoing table, the alleged total purchases made by third party purchasers from petitioner for the 1st and 2nd quarters of 2012 amounted to P12,862, 162.70.

However, as admitted by respondent's witness, RO Plata, the SLPs received by the BIR was not verified with externally sourced data to check its correctness. Likewise, respondent did not secure the required certifications or confirmation from the alleged third-party sources to support the integrity of the amounts per BIR-TPI data. 68 In the case of Commissioner of Internal Revenue vs. Hantex Trading Co. Inc. 69 , the Supreme Court had the occasion to rule that while as a rule, tax assessments by tax examiners are presumed correct and made in good faith, prima facie correctness of a tax assessment does not apply upon proof that an assessment is utterly without foundation, meaning it is arbitrary and capricious, to wit: We agree with the contention of the petitioner that, as a general rule, tax assessments by tax examiners are presumed correct and made in good faith. All presumptions are in favor of the correctness of a tax assessment. It is to be presumed, however, that such assessment was based on sufficient evidence. Upon the introduction of the assessment in evidence, a prima facie case of liability on the part of taxpayer is made. If a taxpayer files a petition for review in the CTA and assails the assessment, the prima facie presumption is that the assessment made by the BIR is correct, and that in preparing the same, the BIR personnel regularly performed their duties. This rule for tax initiated suits is premised on several factors other than the normal evidentiary rule imposing proof obligation on the petitioner-taxpayer: the presumption of administrative regularity; the likelihood that the taxpayer will have access to the relevant information; and the desirability of bolstering the record-keeping requirements of the NIRC. However, the prima facie correctness of a tax assessment does not apply upon proof that an assessment is utterly without foundation, meaning it is arbitrary and capricious. Where the BIR has come out with a 'naked assessment,' i.e. without any foundation character, the determination of the tax due is without rational basis. In such a situation, the U.S. Court of Appeals ruled that the determination of the Commissioner contained in a deficiency notice disappears. Hence, the determination by the CTA must rest on all the evidence introduced and its ultimate determination must find support in credible evidence.

Further, in the case of Fax n Parcel, Incorporated vs. Commissioner of Internal Revenue70 , the CTA En Bane ruled that although tax assessments have the presumption of correctness and regularity in its favor, it is also equally true that assessments should not be based on mere presumptions no matter how reasonable or logical the presumption might be. Accordingly, the assessment on the alleged undeclared sales cannot be sustained since it was based on admittedly unverified amounts extracted from respondent's own data base. Moreover, supporting certifications or confirmations from the petitioner's customers should have been secured to verify the correctness of the amounts. At the very least, respondent should have presented the SLPs from which the data were lifted.

Notably, RMO No. 04-03 requires the verification of the amounts reflected in the quarterly report with other externally sourced data in ascertaining the taxpayer's under- declaration of revenues or overstatement of costs and expenses, if any. The pertinent portions of RMO No. 04-03 are quoted as follows: The Bureau of Internal Revenue is reengineering its work processes in order to increase revenue collections and to pursue quality audit by making use of available internal and external information resources. In order to strengthen and enhance its assessment functions, the utilization of information technology has been identified as an effective tool to improve tax administration through the development of the Reconciliation of Listings for Enforcement (RELIEF) System. The RELIEF System was created to support third party information program and voluntary assessment program of the Bureau through the cross-referencing of third party information from the taxpayer's Summary List of Sales and Purchases prescribed to be submitted on a quarterly basis pursuant to Revenue Regulations Nos. 7- 95, as amended by RR 13-97, RR 7-99 and RR 8-2002. The RELIEF System shall cover all VAT taxpayers above threshold limits set by RR 8-2002 to submit 7° CTA EB No. 883, February 14, 2013.

Summary Lists of Sales and Purchases in magnetic form based on a prescribed electronic format. The consolidation and matching of information with other externally sourced data will detect underdeclaration of revenues/overdeclaration of cost and expenses, thus, resulting to greater tax potential. Considering the foregoing, the assessment on undeclared sales shall be cancelled. IL Whether respondent's disallowance of petitioner's input tax has factual and legal bases.

Respondent's verification disclosed that the input tax claimed per VAT Returns amounting to P76,463,021.95 was not properly supported, hence not allowed as deduction to output tax pursuant to Section 110(A)(2) of the NIRC of 1997, as amended.

Per document submitted by petitioner for audit by the ICPA, the total input VAT declared in the 1st and 2nd Quarterly VAT Returns of taxable year 2012 amounting to P76,463,021.95 was composed of the following major and minor purchases:

Major Purchases Asia Brewery Incorporated p 34,287,028.28 Interbev Philippines, Inc. 36 924,622.48 Sub-total p 71,211,650.76 Minor Purchases Various suppliers 5,251,371.19 Total input tax claimed per return p 76,463,021.95 The ICPA verified the purchases through examination of petitioner's original Paying Vouchers (PV), including its supporting documents such as official receipts, sales invoices, billing and other related documents, and his findings are as follows: 71

Per Books On Major Supplier of Goods Other Supplier of Goods Verified Supporting Documents 76 463 022.00 713 654 874.00 71 211 651.00 664 642 074.00 5,080 957.00 Unverified due to Unavailability of Supporting Documents 1,420,117 .oo 170,414.00 1,590,531.00 Clear from the foregoing that the input VAT amounting to P170,414.00 must be disallowed for petitioner's failure to back it up with invoices or official receipts required under Section 110, in relation to Sections 113 and 237 of the NIRC of 1997, as amended, and as implemented by Sections 4.110-1 and 4.113-1 of Revenue Regulations (RR) No. 16- 2005.

In addition to the cited disallowance, the examination of the documents submitted by petitioner leads to the inevitable conclusion as discussed below. A. Input VAT from Domestic Purchases of Goods from Asia Brewery (ABI) and Interbev Philippines Incorporated (IPI) Record reveals that petitioner's input VAT on domestic purchases from ABI and IPI from January to June 2012 amounted to P34,287,028.33 and P36,924,622.48, respectively, net of monthly debit and credit memos, to wit: £~;':;;

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Ast-.;·~iewt~,I:Y·~tll~~*<~~~>' '.· ,;S , .. > ', ;>;:; ... ·.· '.:J::,.• Month Beer Bottled (CY Water 2012) Invoice Invoice Amount72 Amount73 (P) (P) January 5J211,555.32 1,261 330.07 February 72 Annex 9, ICPA Report, Exhibit "P-30". 73 Annex 9, ICPA Report, Exhibit "P-30". 74 Annex 11, ICPA Report, Exhibit "P-30". Total Beer & Bottled Water Net Input VAT Invoice Less: CM/ (P) Amount Add: DM74 (P) (PJ 6,472 885.39 (323 334.85) 6 149,550.54

| 3, 111,597.96 | 1,320,697.08 | 4,432,295.04| (36,548.03) | 4,395,747.01 6,912,150.07 286,563.11) 6,625,586.96 4,963,375.40 115,920.86 5,079 296.26 | Month Soda & Energy Drink ae re Less: CM/ Net Input VAT (CY 2012) i 75 _ : ; PS =o agate Add: DM76_- (?) P 6,761,389.58 41,910.79 6,803,300.37 prt | g520,424.47| _cuis,ti6.97)| __6,407,307.50 6,522,424.47 115,116.97 6,407,307.50 6,526,604.45 | 6,254,650.50 6, 341,498.06 298,092.71 | __6,599,590.77 37,233,404.31 308,781.83) | 36,924,€ :

Upon verification, it appears that the total input VAT of P1,848,547.86 must be disallowed for failure to comply with the invoicing and substantiation requirements provided under Sections 110(A) and 113(A) and (B) of the NIRC of 1997, as amended, and as implemented by Sections 4.110- 2, 4.110-8, and 4.113-1(A) and (B) of RR No. 16-2005, as follows:

Purchases from Asia (Asia Brewery Inc. - Bottled Water) I. Petitioner's address and TIN were not indicated in the supporting VAT sales invoices 1/2/2012 Asia Brewery, Inc. 138839 23,303.57 2,796.43 1/2/2012 Asia Brewery, Inc. 138838 136,475.00 16,377.00 1/2/2012 Asia Brewery, Inc. 138837 79,942.86 9,593.14 1/2/2012 Asia Brewery, Inc. 138840 88,464.29 10,615.71

1/2/2012 Asia Brewery, Inc.

138821 16,000.00 1,920.00 1/2/2012 Asia Brewery, Inc.

138820 184,241.07 22,108.93 1/2/2012 Asia Brewery, Inc.

138826 121,142.86 14,537.14 1/2/2012 Asia Brewery, Inc.

138825 96,241.07 11,548.93 1/2/2012 Asia Brewery, Inc.

138824 89,775.00 10,773.00 1/2/2012 Asia Brewery, Inc.

138831 87,160.71 10,459.29 1/2/2012 Asia Brewery, Inc.

138830 228,312.50 27,397.50 1/2/2012 Asia Brewery, Inc.

138829 9,687.50 1,162.50 1/04/2012 Asia Brewery, Inc.

138915 29,642.86 3,557.14 1/5/2012 Asia Brewery, Inc.

138986 53,080.36 6,369.64 1/5/2012 Asia Brewery, Inc.

138985 103,562.50 12,427.50 1/5/2012 Asia Brewery, Inc.

138972 176,571.43 21,188.57 1/5/2012 Asia Brewery, Inc.

138971 98,839.29 11,860.71 1/5/2012 Asia Brewery, Inc.

138975 107,285.71 12,874.29 1/5/2012 Asia Brewery, Inc.

138974 201,446.43 24,173.57 1/6/2012 Asia Brewery, Inc.

139045 29,642.86 3,557.14 1/6/2012 Asia Brewery, Inc.

139096 123,975.00 14,877.00 1/6/2012 Asia Brewery, Inc.

139095 212,012.50 25,441.50 1/6/2012 Asia Brewery, Inc.

139094 129,948.21 15,593.79 1/9/2012 Asia Brewery, Inc.

139157 29,642.86 3,557.14 1/9/2012 Asia Brewery, Inc.

139175 23,303.57 2,796.43 1/9/2012 Asia Brewery, Inc.

139174 62,566.07 7,507.93 1/9/2012 Asia Brewery, Inc.

139164 21,410.71 2,569.29 1/9/2012 Asia Brewery, Inc.

139163 78,348.21 9,401.79 1/9/2012 Asia Brewery, Inc.

139176 17,687.50 2,122.50 1/10/2012 Asia Brewery, Inc.

139215 91,250.00 10,950.00 1/10/2012 Asia Brewery, Inc.

139214 186,946.43 22,433.57 1/10/2012 Asia Brewery, Inc.

139219 128,125.00 15,375.00 1/10/2012 Asia Brewery, Inc.

139218 33,482.14 4,017.86 1/11/2012 Asia Brewery, Inc.

139268 29,642.86 3,557.14 1/11/2012 Asia Brewery, Inc.

139273 11,160.71 1,339.29 1/11/2012 Asia Brewery, Inc.

139272 34,175.00 4,101.00 1/11/2012 Asia Brewery, Inc.

139271 75,387.50 9,046.50 1/12/2012 Asia Brewery, Inc.

139341 61,071.43 7,328.57 1/12/2012 Asia Brewery, Inc.

139340 137,150.00 16,458.00 1/12/2012 Asia Brewery, Inc.

139339 123,380.36 14,805.64 1/13/2012 Asia Brewery, Inc.

139374 29,642.86 3,557.14 1/13/2012 Asia Brewery, Inc.

139379 32,678.57 3,921.43 1/13/2012 Asia Brewery, Inc.

139393 150,000.00 18,000.00 1/13/2012 Asia Brewery, Inc.

139392 117,225.00 14,067.00 1/13/2012 Asia Brewery, Inc.

139394 39,464.29 4,735.71 1/13/2012 Asia Brewery, Inc.

139349 124,075.00 14,889.00 1/13/2012 Asia Brewery, Inc.

139348 10,250.00 1,230.00 1/14/2012 Asia Brewery, Inc.

139417 8,000.00 960.00 1/14/2012 Asia Brewery, Inc.

139416 31,125.00 3,735.00 1/14/2012 Asia Brewery, Inc.

139415 47,892.86 5,747.14 1/16/2012 Asia Brewery, Inc.

139496 326,087.50 39,130.50 1/16/2012 Asia Brewery, Inc.

139493 11,437.50 1,372.50 1/16/2012 Asia Brewery, Inc.

139492 81,505.36 9,780.64 1/16/2012 Asia Brewery, Inc.

139494 10,250.00 1,230.00 1/16/2012 Asia Brewery, Inc.

139548 29,035.71 3,484.29 1/16/2012 Asia Brewery, Inc.

139547 113,960.71 13,675.29 1/16/2012 Asia Brewery, Inc.

139512 29,642.86 3,557.14 1/17/2012 Asia Brewery, Inc.

139597 20,848.21 2,501.79 1/17/2012 Asia Brewery, Inc.

139596 57,750.00 6,930.00 1/17/2012 Asia Brewery, Inc.

139595 50,700.00 6,084.00 1/17/2012 Asia Brewery, Inc.

139604 46,607.14 5,592.86 1/17/2012 Asia Brewery, Inc.

139603 82,857.14 9,942.86 1/17/2012 Asia Brewery, Inc.

139602 163,275.00 19,593.00 1/17/2012 Asia Brewery, Inc.

139560 82,678.57 9,921.43 ~

1/17/2012 Asia Brewery, Inc.

139561 75,428.57 9,051.43 1/17/2012 Asia Brewery, Inc.

139562 73,510.71 8,821.29 1/17/2012 Asia Brewery, Inc.

139619 16,050.00 1,926.00 1/17/2012 Asia Brewery, Inc.

139618 41,000.00 4,920.00 1/17/2012 Asia Brewery, Inc.

139617 14,175.00 1,701.00 1/17/2012 Asia Brewery, Inc.

139616 41,000.00 4,920.00 1/17/2012 Asia Brewery, Inc.

139615 69,675.00 8,361.00 1/18/2012 Asia Brewery, Inc.

139690 27,160.71 3,259.29 1/18/2012 Asia Brewery, Inc.

139689 125,362.50 15,043.50 1/18/2012 Asia Brewery, Inc.

139652 29,642.86 3,557.14 1/18/2012 Asia Brewery, Inc.

139706 24,000.00 2,880.00 1/18/2012 Asia Brewery, Inc.

139705 30,312.50 3,637.50 1/18/2012 Asia Brewery, Inc.

139678 44,642.86 5,357.14 1/18/2012 Asia Brewery, Inc.

139685 14,550.00 1,746.00 1/18/2012 Asia Brewery, Inc.

139679 16,987.50 2,038.50 1/18/2012 Asia Brewery, Inc.

139684 32,000.00 3,840.00 1/18/2012 Asia Brewery, Inc.

139683 8,000.00 960.00 1/18/2012 Asia Brewery, Inc.

139682 50,237.50 6,028.50 1/18/2012 Asia Brewery, Inc.

139681 21,712.50 2,605.50 1/18/2012 Asia Brewery, Inc.

139680 29,062.50 3,487.50 1/19/2012 Asia Brewery, Inc.

139750 40,000.00 4,800.00 1/19/2012 Asia Brewery, Inc.

139749 163,125.00 19,575.00 1/19/2012 Asia Brewery, Inc.

139748 191,491.07 22,978.93 1/20/2012 Asia Brewery, Inc.

139791 29,642.86 3,557.14 1/20/2012 Asia Brewery, Inc.

139793 188,062.50 22,567.50 1/20/2012 Asia Brewery, Inc.

139792 126,466.07 15,175.93 1/21/2012 Asia Brewery, Inc.

139861 23,303.57 2,796.43 1/21/2012 Asia Brewery, Inc.

139886 9,687.50 1,162.50 1/21/2012 Asia Brewery, Inc.

139885 46,607.14 5,592.86 1/21/2012 Asia Brewery, Inc.

139884 73,453.57 8,814.43 1/21/2012 Asia Brewery, Inc.

139865 69,910.71 8,389.29 1/21/2012 Asia Brewery, Inc.

139857 23,303.57 2,796.43 1/23/2012 Asia Brewery, Inc.

139866 7,767.86 932.14 1/23/2012 Asia Brewery, Inc.

139908 37,053.57 4,446.43 1/23/2012 Asia Brewery, Inc.

139909 16,339.29 1,960.71 1/24/2012 Asia Brewery, Inc.

139950 21,410.71 2,569.29 1/24/2012 Asia Brewery, Inc.

139952 54,600.00 6,552.00 1/24/2012 Asia Brewery, Inc.

139951 40,071.43 4,808.57 1/24/2012 Asia Brewery, Inc.

139971 20,500.00 2,460.00 1/24/2012 Asia Brewery, Inc.

139970 39,750.00 4,770.00 1/24/2012 Asia Brewery, Inc.

139969 77,135.71 9,256.29 1/25/2012 Asia Brewery, Inc.

139996 20,848.21 2,501.79 1/25/2012 Asia Brewery, Inc.

139995 63,312.50 7,597.50 1/25/2012 Asia Brewery, Inc.

139994 68,758.93 8,251.07 1/25/2012 Asia Brewery, Inc.

139999 234,875.00 28,185.00 1/25/2012 Asia Brewery, Inc.

139998 58,537.50 7,024.50 Subtotal (January 2012) 7,798,998.19 935,879.81 II. Supported by photocopied/scanned copies of VAT invoices marked as "Certified True Copy" but the authority of the person certifying the same cannot be ascertained 5/26/2012 Asia Brewery, Inc.

149992 73,000.00 5/26/2012 Asia Brewery, Inc.

149991 221,625.00 5/29/2012 Asia Brewery, Inc.

150085 178,094.64 5/29/2012 Asia Brewery, Inc.

150091 316,525.00 5/29/2012 Asia Brewery, Inc.

150083 109,491.07 5/29/2012 Asia Brewery, Inc.

150082 73,562.50 5/29/2012 Asia Brewery, Inc.

150084 11,160.71 5/29/2012 Asia Brewery, Inc.

150138 27,937.50 5/29/2012 Asia Brewery, Inc.

150137 81,750.00 5/29/2012 Asia Brewery, Inc.

150136 69,675.00 5/30/2012 Asia Brewery, Inc.

150154 41,910.71 5/30/2012 Asia Brewery, Inc.

150153 38,800.00 8,760.00 26,595.00 21,371.36 37,983.00 13,138.93 8,827.50 1,339.29 3,352.50 9,810.00 8,361.00 5,029.29 4,65/

5/30/2012 Asia Brewery, Inc. 150152 106,698.21 12,803.79 5/30/2012 Asia Brewery, Inc. 150189 151,357.14 18,162.86 5/30/2012 Asia Brewery, Inc. 150188 148,339.29 17,800.71 5/30/2012 Asia Brewery, Inc. 150217 65,035.71 7,804.29 5/30/2012 Asia Brewery, Inc. 150216 105,937.50 12,712.50 5/30/2012 Asia Brewery, Inc. 150215 132,175.00 15,861.00 5/30/2012 Asia Brewery, Inc. 150175 76,925.00 9,231.00 5/30/2012 Asia Brewery, Inc. 150214 15,262.50 1,831.50 5/30/2012 Asia Brewery, Inc. 150213 41,000.00 4,920.00 5/30/2012 Asia Brewery, Inc. 150212 72,487.50 8,698.50 5/30/2012 Asia Brewery, Inc. 150211 72,487.50 8,698.50 5/30/2012 Asia Brewery, Inc. 150234 57,142.86 6,857.14 5/30/2012 Asia Brewery, Inc. 150233 66,600.00 7,992.00 5/30/2012 Asia Brewery, Inc. 150232 9,600.00 1,152.00 5/30/2012 Asia Brewery, Inc. 150231 45,089.29 5,410.71 5/31/2012 Asia Brewery, Inc. 150308 58,650.00 7,038.00 5/31/2012 Asia Brewery, Inc. 150307 111,423.21 13,370.79 5/31/2012 Asia Brewery, Inc. 150262 75,112.50 9,013.50 5/31/2012 Asia Brewery, Inc. 150261 54,187.50 6,502.50 5/31/2012 Asia Brewery, Inc. 150263 7,750.00 930.00 Subtotal (May 2012) 2,716,792.84 326,015.16 6/1/2012 Asia Brewery, Inc. 150369 40,000.00 4,800.00 6/1/2012 Asia Brewery, Inc. 150368 301,900.00 36,228.00 6/1/2012 Asia Brewery, Inc. 150326 48,232.14 5,787.86 6/1/2012 Asia Brewery, Inc. 150327 108,262.50 12,991.50 6/2/2012 Asia Brewery, Inc. 150393 16,000.00 1,920.00 6/2/2012 Asia Brewery, Inc. 150392 106,912.50 12,829.50 6/2/2012 Asia Brewery, Inc. 150426 89,580.36 10,749.64 6/2/2012 Asia Brewery, Inc. 150425 102,750.00 12,330.00 6/2/2012 Asia Brewery, Inc. 150424 98,564.29 11,827.71 6/4/2012 Asia Brewery, Inc. 150478 317,650.00 38,118.00 6/5/2012 Asia Brewery, Inc. 150530 58,875.00 7,065.00 6/5/2012 Asia Brewery, Inc. 150529 102,760.71 12,331.29 6/5/2012 Asia Brewery, Inc. 150528 22,321.43 2,678.57 6/5/2012 Asia Brewery, Inc. 150527 87,250.00 10,470.00 6/5/2012 Asia Brewery, Inc. 150526 57,285.71 6,874.29 Subtotal (June 2012) 1,558,344.64 187,001.36 (Asia Brewery Inc.- Beer) III. Supported by photocopied/scanned copies of VAT invoices marked as "Certified True Copy” but the authority of the person certifying the same cannot be ascertained 4/4/2012 Asia Brewery, Inc. 322722 30,000.00 3,600.00 4/24/2012 Asia Brewery, Inc. 323546 120,000.00 14,400.00 4/23/2012 Asia Brewery, Inc. 323528 212,571.43 25,508.57 4/23/2012 Asia Brewery, Inc. 324049 212,571.43 25,508.57 Subtotal (April 2012) 575,142.86 69,017.14 TOTAL DISALLOWANCES - ABI 12,649,278.53 1,517,913.47 Purchases from Interbev Philippines Inc.

Iv. "Supported by photocopied/scanned copies of VAT invoices marked as "Certified True Copy” but the authority of the person certifying the same cannot be ascertained 1/24/2012 Interbev Philippines, 72643 174,000.00 Inc. 20,880.00 1/25/2012 Interbev Philippines, 71278 152,000.00 18,240.00 Inc.

1/26/2012 Interbev Philippines, 73748 101,500.00 12,180.00 Inc.

1/27/2012 Interbev Philippines, 76193 145,000.00 17,400.00 Inc.

1/28/2012 Interbev Philippines, 76204 174,000.01 20,880.00 Inc.

1/29/2012 Interbev Philippines, 76205 174,000.01 20,880.00 we

Inc.

1/30/2012 Interbev Philippines, 76210 145,000.00 17,400.00 Inc.

1/31/2012 Interbev Philippines, 76227 145,000.00 17,400.00 Inc.

Subtotal (January 2012) 1,210,500.02 145,260.00 2/1/2012 Interbev Philippines, 75666 145,000.00 17,400.00 Inc.

2/2/2012 Interbev Philippines, 75424 145,000.00 17,400.00 Inc.

2/3/2012 Interbev Philippines, 75318 145,000.00 17,400.00 Inc.

2/4/2012 Interbev Philippines, 74947 145,000.00 17,400.00 Inc.

2/5/2012 lnterbev Philippines, 74913 174,000.00 20,880.00 Inc.

2/6/2012 Interbev Philippines, 74914 145,000.00 17,400.00 Inc.

2/7/2012 Interbev Philippines, 74652 94,000.00 11,280.00 Inc.

2/8/2012 Interbev Philippines, 76900 174,000.01 20,880.00 Inc.

2/9/2012 Interbev Philippines, 80991 160,358.39 19,243.01 Inc.

2/10/2012 Interbev Philippines, 79391 217,428.57 26,091.43 Inc.

Subtotal (February 2012) 1,544,786.97 185,374.44

TOTAL DISALLOWANCES - IPI

2, 755,286.99 330,634.44

TOTAL DISALLOWANCES- ABI & IPI

15,404,565.52 1,848,547.91 Note that the above amounts were based on the original invoice amounts, without adjustments for the debit/credit memos (DM/CM) issued by ABI77 and IPF8 ; thus, there is need to further adjust the above input VAT amounts applying the pertinent DM/CM issued by ABI and I PI.

However, since the DM/CM were issued on a monthly basis without specifying the invoices unto which those specifically pertain to, it is reasonable to pro-rate the net DM/CM per month among the allowed and disallowed input VAT claims.

Consequently, the input VAT amounts of P1,459,422.18 and P324,824.04 must be disallowed from the input VAT claimed on domestic purchases of goods from ABI and IPI, respectively, or in the aggregate amount of Pl, 784,246.22 from January to June 2012, to wit: Amount Total lnQut Disallowed VATCI~im 77 Annex 11, ICPA Report. 78 Annex 12, ICPA Report. Ratio DMICM Pro-rated DM/CM Total Attributable Disallowances to

Disallowed Input VAT (P) P.

(A) B [ c=(a/8)] | [E= ( cxD)] ABI (Bottled water) - 935,879.81 | 6,472,885.39 . (323,334.85) (46,749.25) 889,130.56 ABI (Bottled water) - 326,015.16 | 6,912,150.07 . (286,563.11) (13,515.90) 312,499.26 ABI (Bottled Water) - 187,001.36 | 4,963,375.40 June ABT (Beer) - 69,017.14 | 6,373,404.76 . 66,423.54 ou total | 1,517,913.47 1,459,422.18 Interbev - Januar 145,260.00 | 5,542,860.21 . 139,449.60 185,374.44 | 5,538,627.54 . 185,374.44 Februa sub-total- | 330,634.44 324,824.04 115,920.86 4,367.46 191,368.82 1,848,547.91 1,784,246.22 B. Input VAT from Other Domestic Purchases of Goods and Services Further examination of the documents submitted to substantiate the input VAT claimed on domestic purchases of goods and services other than ABI and IPI shows that the amount of P5,079,313.19 must likewise be disallowed due to the following grounds:

Purchase of Goods Annex A No Supporting Invoices or Official Receipts Supporting Invoices/ORs do not indicate the TIN of the petitioner Supporting Invoices/ORs do not indicate the TIN and Address of the petitioner Supported by Invoices/ORs issued not in the name of the petitioner Purchases of goods supported by invoices dated outside the period of claim Purchases of goods are supported by Bank Deposits for the account of the Payee Purchases of goods are supported by Tape Receipts Purchases of goods supported by VAT ORs imprinted with the phrase "Not valid as source of input tax" Supporting Invoice is Unreadable 106.85 Total 8,755,306.72| 1,050,636.49 90,122.42 81,233.92 433,307.56 9,748.03 51,996.92 7,693,613.46 378,227.40 6,808.87 70,178.58 923,233.39 45,387.28 8,421.42

No Supporting Invoice or Official Receipt (Annex B) Supporting Invoice does not indicate the TIN of the petitioner Supporting Invoices/ORs do not separately indicate the TIN and Address of the Q_etitioner Purchases of capital goods supported by invoices dated outside the period of claim Supporting Official Receipt is unreadable Total Purchase of Services 1Annex Cl No Supporting Invoices or Official Receipts Supporting Invoices/ORs do not indicate the TIN of the petitioner Supporting Invoices/ORs do not indicate the TIN and Address of the petitioner Purchases from Non-VAT Suppliers; supported by NON-VAT ORs Supported by Invoices/ORs issued not in the name of the j)etitioner Purchases of services supported by Invoices Dated Outside the Period of Claim Purchases of services are supported by Bank Deposits for the account of the Payee Purchases of services are supported by Billing Advice Purchases of services are supported by Parking Tickets Purchases of services are supported by Provisional Receipts Purchases of services are supported by Tape Receipts Purchase of service is supported by Terminal Fee Ticket Purchases of services supported by Vat ORs Imprinted with the Phrase "Not Valid as Source of Input Tax" Supporting Invoices/ORs are Unreadable Total Grand Total 60.71 7.29 36,116.07 4,333.93 7,414.29 889.71 243,493.08 29,219.19 603.57 72.43 287,687.72 34,522.55 198 914.00 23,869.64 1,934,976.99 232,197.25 24,790,894.45 2,974,907.54 1,457,894.77 174,947.35 48,752.20 5,850.30 4,238,620.78 508,634.30 196,312.66 23,557.52 323 628.57 38 835.43 390.90 46.90 4 977.27 597.27 2,076.75 249.25 115.18 13.82 84,391.57 10,127.00 2,671.42 320.58 33,284,617.51 3,994,154.15 42_L327_L611.95 5,079,313.19 In sum, respondent's assessment on petitioner's unsupported input tax must be upheld but only to the extent of P7,033,973.41, as determined below: Unverified due to unavailability of supporting p 170,414.00 documents as per !CPA Report Additional Disallowances by the Court: Domestic purchases of goods from ABI p 1,784,246.22 and IPI Other domestic purchases of goods 5,079,313.19 and services 6,863,559.41 Total unsupported input tax p 7,033,973.41 Consequently, petitioner is liable to pay deficiency VAT in the amount of P6,334,026.54, computed as follows: I VATable sales per VAT returns I P 677,419,602.34 I/

Output tax due Less: Input tax claimed ~er return Less: Unsupported input tax VAT payable Less: Tax payments Basic Tax Due Less: Voluntary Payment based on Undisputed

Issues

Deficiency VAT p 81,290,352.28 p 76,463,021.95 7,033,973.41 69,429,048.54 p 11,861,303.74 4,827,330.35 p 7,033,973.39 699,946.85 p 6,334,026.54

WHEREFORE, the instant Petition for Review filed by petitioner Keansburg Marketing Corporation on June 22, 2015, is PARTIALLY GRANTED.

Consequently, the assessment issued by respondent Commissioner of Internal Revenue against petitioner for taxable period January 1 to June 30, 2012 for deficiency Value-Added Tax is UPHELD IN PART. Accordingly, petitioner is hereby DIRECTED TO PAY respondent the amount of P7,917,533.18, representing deficiency VAT inclusive of twenty-five percent (25°/o) surcharge imposed under Section 248(A)(3) of the NIRC of 1997, as amended, as computed below: Basic deficiency VAT p 6,334,026.54 Add: 25°/o Surcharge 1,583,506.64 Total VAT due p 7,917,533.18 In addition, petitioner is ORDERED TO PAY (a) Deficiency interest at the rate of twenty percent (20°/o) per annum on the basic deficiency VAT of P6,334,026.54 computed from July 25, 2012, until full payment thereof pursuant to Section 249(8) of the NIRC of 1997, as amended; and (b) Delinquency interest at the rate of 20°/o per annum on the total amount of P7,917,533.18 and on the 20°/o deficiency interest which have accrued as afore-stated (a), computed from November 24, 2014, until full payment thereof pursuant to Section 249(C) of the NIRC of 1997, as amended.

COMMISSIONER OF INTERNAL REVENUE

ANNEXES

ANNEX "A"

ANNEXES

Cabuyao Salbu Enterprises Cabuyao Salbu Enterprises Cabuyao Salbu Enterprises Caloocan Bearing And Parts Corporation Carlos Super Drug Carlos Super Drug Carlos Super Drug Carlos Super Drug Carlos Super Drug Catanauan Petron Service Station Catanauan Petron Service Station Catanauan Petron Service Station Catanauan Petron Service Station Catanauan Petron Service Station Catanauan Petron Service Station Catanauan Petron Service Station Catanauan Petron Service Station Catanauan Petron Service Station Catanauan Petron Service Station Catanauan Petron Service Station Citimart Island Mall Corp Eer Auto Supply Lucena Floyde P Ramirez Genasco Marketing Corporation Gercon Shell Station Gercon Shell Station Hang King Hardware And Construction Suppl Is Ilaya Supermart Is Ilaya Supermart Jayson Auto Supply Co Inc Lipenos Auto Supply Inc Lucena Wheeler Enterprises Lucena Wheeler Enterprises Lucena Wheeler Enterprises Lumba Hardware & Construction Supply M&W Townstores Inc Maria Cristina Ice Plant Maria Cristina Ice Plant Maria Cristina Ice Plant Megaling Auto Parts Mmg Trading Mp Castillo Trading Mp Castillo Trading Mp Castillo Trading Nel Battery Center New Rodolfos Hardware Olympic Merchandising & Sangalang Drug Rajje Boy Petron Gasoline Station Roxas Shell Station Roxas Shell Station Roxas Shell Stations Roxas Shell Stations Samodio Hardware And Auto Center Samodio Hardware And Auto Center Samodio Hardware And Auto Center Samodio Hardware And Auto Center Samodio Hardware And Auto Center Samodio Hardware And Auto Center 14,073.06 17,140.12 20,507.44 23,949.97 25,099.34 27,681.16 28,067.27 30,518.30 179.91 05-12-1004 12,806.07 -1004 | __ 12,806.07 | 69,153.58 803.57 98.21 1,700.89 2,772.38 80.36 1,908.26 1,970.80 357.14 107.14 1,517.86 2,232.15 2,491.07 71.43 137.05 111.61 111.61 223.22 28,571.43 251.79 513.39 3,290.18 4,205.36 26.79 1,008.93 1,294.64 267.86 16,481.13 6.86 13.93 47.89 4.29 13.24 13.32 13.34 22.15 227.34 937.83 1,334.79 1,536.73 1,688.77 2,056.82 2,460.89 2,874.00 3,011.93 3,321.76 3,368.08 3,662.18 21,59 8,298.42 96.43 11.79 204.11 332.69 228.99 236.50 42.86 12.86 182.14 267.85 298.93 8.57 16.45 13.39 13.39 26.78 3,428.57 30.21 61.61 394.82 504.64 3.21 121.07 155.36 32.14 1,977.74 3,269.50 16.07 16.07 32.68 58.93 58.93 182.15 ANNEXES

Samodio Hardware And Auto Center Sherz Auto Supply Smart Shell Service Center Inc Smart Shell Service Center Inc Smart Shell Service Center Inc Strand Auto Supply Subtotal 05-12-1006 2,103.57 06-12-1034 71.43 06-12-1057 111.61 04-12-1058 1,026.79 04-12-1055 2,433.04 06-12-1072 89.29 433,307.56 IV. Supported by Invoices/DRs issued not in the name of the petitioner Cabuyao Salbu Enterprises 06-12-1030 89.29 Caloocan Bearing And Parts Corporation 06-12-1036 812.50 Geral Merchandising 06-12-1026 22.32 Subtotal 924.11 252.43 8.57 13.39 123.21 291.96 10.71 51,996.92 10.71 97.50 2.68 110.89 V. Purchases of goods supported by invoices dated outside the period of claim 086 Trading 02-12-1028 107.14 12.86 086 Trading 02-12-1034 107.14 12.86 086 Trading 02-12-1037 839.29 100.71 7 Eleven Cavite 04-12-1066 209.82 25.18 A Cueto Builders Supply 03-12-1002 1,988.84 238.66 Abeczars Km Trading 04-12-1057 745.54 89.46 Aborlan Shell Station 04-12-1063 446.43 53.57 Aborlan Shell Station 03-12-1024 892.86 107.14 Aborlan Shell Station 05-12-1024 1,785.72 214.28 Aborlan Shell Station 03-12-1023 2,857.14 342.86 Aborlan Shell Station 04-12-1062 2,857.14 342.86 Aborlan Shell Station 05-12-1023 4,464.29 535.71 Aborlan Shell Station 01-12-1021 4,910.72 589.28 Aborlan Shell Station 02-12-1074 5,446.43 653.57 Ace Hardware Philip_pines Inc 01-12-1016 1,566.25 187.95 Alton General Merchandising 03-12-1024 2,214.28 265.72 Baystar Sales Inc 04-12-1037 717.37 86.08 Baystar Sales Inc 04-12-1046 783.93 94.07 Baystar Sales Inc 03-12-1015 817.68 98.12 Baystar Sales Inc 01-12-1013 984.96 118.19 Bca Construction Supply 02-12-1048 237.50 28.50 Bca Construction Supply 01-12-1042 803.57 96.43 Bimarco Enterprises 01-12-1013 357.14 42.86 Cabuy_ao Paint Center 02-12-1048 491.07 58.93 Cabuyao Salbu Enterprises 06-12-1025 75.89 9.11 Cabuyao Salbu Enterprises 02-12-1049 80.36 9.64 Cabuy_ao Salbu Enterprises 06-12-1022 80.36 9.64 Cabuyao Salbu Enterprises 02-12-1051 125.00 15.00 Cabuyao Salbu Enterprises 06-12-1017 218.75 26.25 Cabuyao Salbu Enterprises 06-12-1018 258.93 31.07 Cabuyao Salbu Enterprises 01-12-1044 276.79 33.21 Cabuyao Salbu Enterprises 02-12-1050 375.00 45.00 Cabuyao Salbu Enterprises 02-12-1048 401.79 48.21 Cabuyao Salbu Enterprises 06-12-1024 415.18 49.82 Cabuyao Salbu Enterprises 06-12-1035 455.36 54.64 Cabuyao Salbu Enterprises 01-12-1048 491.07 58.93 Cabuyao Salbu Enterprises 02-12-1047 517.86 62.14 Cabuyao Salbu Enterprises 06-12-1033 941.97 113.03 Cabuyao Salbu Enterprises 02-12-1046 1,098.21 131.79 Cabuyao Salbu Enterprises 02-12-1043 1,217.86 146.14 Cabuyao Salbu Enterprises 06-12-1021 4,276.79 513.21 Calamba Isuzu Parts Center 06-12-1024 223.21 26.79 Calamba Isuzu Parts Center 03-12-1030 3,303.57 396.43 ANNEXES CfA CASE NO. 9076 Page 4 of 36 calamba Izusu Parts Center calamba Izusu Parts Center Calamba Izusu Parts Center Calapan Central Auto Supply Inc calapan Central Auto Supply Inc Cala_pan Central Auto Supply Inc Caloocan Bearing And Parts Corporation carlos Super Drug Carlos Super Drug Carlos Super Drug carlos Super Drug Carlos Super Drug Carlos Super Drug Carlos Super Drug carlos Su_I>_er Drug Carlos Super Drug carlos Super Drug carlos SuQ_er Drug Carlos Super Drug Carvajal Auto Supply catanauan Petron Service Station Catanauan Petron Service Station Catanauan Petron Service Station catanauan Petron Service Station catanauan Petron Service Station Catanauan Petron Service Station Catanauan Petron Service Station catanauan Petron Service Station Catanauan Petron Service Station Catanauan Petron Service Station catanauan Petron Service Station Catanauan Petron Service Station Catanauan Petron Service Station Catanauan Petron Service Station catanauan Petron Service Station Catanauan Petron Service Station Catanauan Petron Service Station catanauan Petron Service Station catanauan Petron Service Station Catanauan Petron Service Station Catanauan Petron Service Station Cd-R King Geenral Merchandise - Lucena Chiland Construction Citi Hardware Gensan Inc Citi Hardware Gensan Inc Citi Hardware Gensan Inc Citi Hardware Gensan Inc Citimart Bay Drug Store Citimart Island Mall Corp Citimart Island Mall Corp Citimart Island Mall Corp Citimart Island Mall Corp Citimart Island Mall Corp Citimart Island Mall Corp Citizen Construction Supply Ct Pharmacy Cui Gasoline Service Center Cui Gasoline Service Center 01-12-1044 02-12-1043 06-12-1035 02-12-1069 01-12-1018 02-12-1067 06-12-1033 04-12-1004 01-12-1002 02-12-1004 02-12-1011 01-12-1004 03-12-1002 04-12-1002 03-12-1003 02-12-1001 01-12-1001 02-12-1012 02-12-1002 02-12-1049 01-12-1001 02-12-1002 03-12-1001 01-12-1003 03-12-1002 02-12-1004 01-12-1002 03-12-1003 02-12-1003 02-12-1011 04-12-1004 01-12-1004 04-12-1002 02-12-1009 02-12-1010 03-12-1004 02-12-1001 04-12-1001 02-12-1012 04-12-1003 06-12-1074 02-12-1011 06-12-1061 01-12-1004 04-12-1001 04-12-1003 02-12-1011 01-12-1013 02-12-1068 02-12-1067 02-12-1062 02-12-1079 02-12-1066 04-12-1053 03-12-1026 04-12-1038 04-12-1063 04-12-1062 142.86 17.14 803.57 96.43 1,607.14 192.86 272.32 32.68 1,316.00 157.92 1,490.18 178.82 491.07 58.93 110.80 13.30 117.14 14.06 118.21 14.19 118.21 14.19 118.21 14.19 118.21 14.19 118.21 14.19 118.30 14.20 121.16 14.54 141.21 16.94 1,902.25 228.27 2,232.14 267.86 321.43 38.57 2,006.38 240.76 11,922.96 1,430.76 12,825.99 1,539.11 14,529.78 1,743.57 15,107.27 1,812.87 15,428.59 1,851.43 15,970.34 1,916.43 16,333.58 1,960.03 17,193.33 2,063.20 18,516.36 2,221.97 18,709.11 2,245.10 19,083.47 2,290.03 20,051.81 2,406.22 20,619.03 2,474.28 20,768.93 2,492.28 20,973.29 2,516.78 23,600.17 2,832.02 23,677.75 2,841.33 25,691.00 3,082.93 26,224.96 3,147.00 40,829.11 4,899.50 767.86 92.14 35.71 4.29 446.21 53.54 774.78 92.97 1,263.39 151.61 1,336.56 160.39 1,338.39 160.61 130.54 15.66 133.84 16.06 140.89 16.91 556.12 66.73 560.13 67.22 594.51 71.34 489.29 58.71 1,307.14 156.86 892.86 107.14 3,924.11 470.89 ANNEXES

Denkar Trading And Auto Suppl 04-12-1059 589.29 70.71 Djans Auto Parts Suppl Dra Shell Station Drugman Drug House 04-12-1059 Dylan Automotive Parts Suppl 848.21 Eer Auto Supply 04-12-1042 2,598.21 311.79 Eer Auto Supply Lucena Eer Auto Supply Lucena Eer Auto Supply Lucena Eer Auto Supply Lucena Eer Auto Supply Lucena 01-12-1006 2,751.79 330.21 22,638.42 2,716.58 Eer Auto Supply Lucena 04-12-1006 35,316.97 4,238.03 5,466.32 7,779.86 Emertan Hardware And Gen Merchandise 03-12-1023 44.64 5.36 567.86 Emertan Petron Service Station 02-12-1074 7,678.57 921.43 1,617.86 Epoy Auto Supply General Merchandise 01-12-1006 135.71 16.29 15.86 117.43 19.29 5.36 | 04-12-1040 89.29 10.71 113.57 G Leoncio Petron Station 01-12-1021 25,000.00 3,000.00 ANNEXES

G Leoncio Petron Station G Leoncio Petron Station G Plus General Merchandise G Plus General Merchandise G Plus General Merchandise G Plus General Merchandise Genasco Marketing Corporation Genasco Marketing Corporation Genasco Marketing Corporation Gercon Shell Station Gercon Shell Station Gercon Shell Station Gercon Shell Station Giwibookstore Good Morning Trading Grand Central Park And Garden cafe Hang King Hardware And Construction Supply Hang King Hardware And Construction Supply Hap Chan Trading & Management Corp. Hardware Workshop Inc Heindrich Hardware And Motor Parts Heras Fishing Supply Home Makers Choice Daily Shop Home Makers Choice Daily Shop Home Makers Choice Daily Shop Hurricane Microsystem Corporation Ice Plant & Cold Storage Ilaya Market - Lucena Inner Power Hardware & General Merchandise Is Ilaya Supermart Is Ilaya Supermart Is Ilaya Supermart Is Ilaya Supermart Is Ilaya Supermart Is Ilaya Supermart Izumoto Auto Parts Izumoto Auto Parts Jayson Auto Supply Co Inc Jayson Auto Supply Co Inc Jayson Auto Supply Co Inc Jayson Auto Supply Co Inc Jefcom Enterprises Jencel Trading And Tire care Center Jnt Enterprises Jnt Enterprises And Auto Supply Jnt Enterprises And Auto Supply Jnt Enterprises And Auto Supply Jnt Enterprises And Auto Supply Jnt Enterprises And Auto Supply Jnt Enterprises And Auto Supply Jnt Enterprises And Auto Supply Jnt Enterprises And Auto Supply Jnt Enterprises And Auto Supply Jnt Enterprises And Auto Supply Jnt Enterprises And Auto Supply Jnt Enterprises And Auto Supply Jnt Enterprises And Auto Supply Jnt Enterprises And Auto Supply 04-12-1062 03-12-1023 02-12-1028 06-12-1004 01-12-1042 02-12-1036 03-12-1017 04-12-1040 01-12-1015 01-12-1017 01-12-1018 02-12-1063 02-12-1067 04-12-1023 02-12-1062 03-12-1004 02-12-1046 02-12-1048 06-12-1062 03-12-1016 03-12-1023 04-12-1006 01-12-1037 03-12-1033 02-12-1032 02-12-1011 01-12-1005 04-12-1002 04-12-1002 02-12-1003 02-12-1015 01-12-1002 02-12-1012 02-12-1002 01-12-1005 06-12-1021 06-12-1018 06-12-1015 02-12-1043 06-12-1035 02-12-1047 04-12-1061 04-12-1063 01-12-1013 01-12-1016 04-12-1048 01-12-1015 04-12-1042 04-12-1050 04-12-1039 04-12-1040 02-12-1053 04-12-1041 04-12-1037 01-12-1014 03-12-1017 03-12-1015 02-12-1054 34,375.00 4,125.00 35,669.64 4,280.36 160.71 19.29 293.75 35.25 295.54 35.46 514.29 61.71 267.86 32.14 310.71 37.29 803.57 96.43 89.29 10.71 276.79 33.21 716.07 85.93 5,532.14 663.86 58.04 6.96 66.96 8.04 312.50 37.50 276.78 33.22 2,335.71 280.30 906.25 108.75 1,124.78 134.97 98.21 11.79 159.82 19.18 251.79 30.21 285.71 34.29 435.71 52.29 2,053.57 246.43 214.29 25.71 2,003.79 240.46 107.14 12.86 104.38 12.52 446.42 53.58 1,192.10 143.06 1,477.37 177.28 1,542.63 185.12 3,656.03 438.72 446.43 53.57 1,339.29 160.71 714.29 85.71 2,205.36 264.64 2,232.14 267.86 8,035.71 964.29 294.64 35.36 669.64 80.36 3,125.00 375.00 160.71 19.29 160.71 19.29 178.57 21.43 178.57 21.43 183.03 21.97 312.50 37.50 426.79 51.21 455.36 54.64 553.57 66.43 758.93 91.07 1,098.21 131.79 1,133.92 136.08 1,165.18 139.82 3,516.07 421.93 ANNEXES

John Paulo Trading And General Merchandise Jpjk Trading Jpl Auto Supply Let Enterprise Let Enterprise Let Enter~ise Lcs Glass Alum & Gen Merchandise Links Motor Sales Lipenos Auto Supply Lipenos Auto Supply Lipenos Auto Supply Lipenos Auto Supply Lipenos Auto Supply Lipenos Auto Supply Lipenos Auto Supply Lipenos Auto Supply Inc Lorenzo Tan Develo~ent Co Inc Lorenzo Tan Development Co Inc Lorenzo Tan Development Co Inc Lucban Paint Center Lucban Paint Center Lucena Kwik Way Engineering Works Lucena Kwik Way Engineering Works Lucena Kwik Way Engineering Works Lucena Kwik Way Engineering_ Works Lucena Marktown Inc Lucena Marktown Inc Lucena Wheeler Enterprises Lucky Book Store M And W Townstore M R Auto Supply And General Merchandise M R Auto Supply And General Merchandise M R Auto Supply And General Merchandise M R Auto Supply And Gen Merchandise M R Auto Supply And Gen Merchandise M R Auto Supply And Gen Merchandise M.R. Auto Supply & Gen.Mdse M.R. Auto Supply & Gen.Mdse M.R. Auto Supply & Gen.Mdse M.R. Auto Supply & Gen.Mdse M.R. Auto Supply & Gen.Mdse Manhattan Auto Supply Manila Southern Associate, Inc. Marco Enterprises Maria Cristina Ice Plant Maria Cristina Ice Plant Maria Cristina Ice Plant Maria Cristina Ice Plant Maria Cristina Ice Plant Maria Cristina Ice Plant Maz Trading Maz Trading Maz Trading Mercury Drug Batangas Mercury Drug calapan Rizal Mercury Drl!g Calapan Rizal Mercury Drug calapan Rizal Mercury Drug Corp General Trias 02-12-1053 01-12-1021 06-12-1033 06-12-1025 06-12-1017 02-12-1048 04-12-1025 01-12-1045 04-12-1046 01-12-1015 04-12-1047 04-12-1037 04-12-1045 04-12-1040 03-12-1017 02-12-1053 02-12-1074 05-12-1023 01-12-1021 02-12-1048 06-12-1020 04-12-1001 02-12-1001 03-12-1006 02-12-1006 04-12-1001 02-12-1011 04-12-1002 03-12-1001 03-12-1034 04-12-1024 02-12-1036 04-12-1025 02-12-1037 01-12-1043 04-12-1023 02-12-1031 02-12-1035 06-12-1008 03-12-1030 06-12-1002 03-12-1017 06-12-1069 02-12-1056 02-12-1013 02-12-1017 03-12-1008 04-12-1009 01-12-1009 01-12-1005 03-12-1015 03-12-1029 05-12-1026 03-12-1015 02-12-1066 04-12-1058 04-12-1053 03-12-1029 89.29 10.71 2,882.14 345.86 803.58 96.42 53.57 6.43 2,959.82 355.18 6,446.43 773.57 1,428.57 171.43 803.57 96.43 80.36 9.64 107.14 12.86 107.14 12.86 116.07 13.93 375.00 45.00 392.86 47.14 401.79 48.21 750.00 90.00 117.86 14.14 446.43 53.57 486.60 58.40 535.72 64.28 4,700.89 564.11 5,843.64 701.24 6,407.14 768.86 6,445.42 773.45 10,018.88 1,202.27 2,437.50 292.50 2,496.43 299.57 1,767.86 212.14 1,205.36 144.64 173.43 20.82 245.53 29.47 339.29 40.71 669.65 80.35 17.86 2.14 75.89 9.11 750.00 90.00 21.43 2.57 62.50 7.50 83.93 10.07 580.36 69.64 696.43 83.57 580.36 69.64 3,123.21 374.79 357.14 42.86 223.22 26.78 223.22 26.78 334.83 40.17 446.44 53.56 558.05 66.95 1,191.98 143.02 44,339.29 5,320.71 51,785.71 6,214.29 63,785.71 7,654.29 1,324.33 158.92 437.05 52.45 1,407.14 168.86 1,486.17 178.33 339.28 40.72 ANNEXES

Mercury Drug Corp General Trias 04-12-1057 139.87 pein ioe | 208 Midtown Sales 03-12-1022 232.99 Millenium Tire Check Center - Lucena 01-12-1003 06-12-1048 178.57 Mmg Trading 06-12-1015 06-12-1021 250.00 Modern Auto Supply Inc 02-12-1039 48.21 03-12-1017 49.29 Motorworld Sales Center 4.50 20.46 47.14 Mp Castillo Trading 2,220.00 3,275.36 Mg8 Petron Service Station 1,307.14 |Naththown Trading 02-12-1032 | 58.04] 6.96 | Necc Hardwaremaxx Necc Supermarket 271.43 32.57 355.80 42.70 Necc Supermarket Necc Supermarket 76.61 | 151.79 18.21 Nevada Industrial Sales New Antonios Trading 180.32 New Cbpp Palawan Enterprises 10.71 New Cbpp Palawan Enterprises 11.25 04-12-1062 13.61 01-12-1024 37.07 04-12-1061 418.75 50.25 03-12-1024 52.82 04-12-1060 825.00 99.00 04-12-1063 933.03 111.97 03-12-1020 182.57 05-12-1022 1,764.28 211.72 03-12-1021 244.93 05-12-1024 3,732.14 447.86 New Cbpp Palawan Enterprises New Cbpp Palawan Enterprises New Cbpp Palawan Enterprises New Cbpp Palawan Enterprises New Cbpp Palawan Enterprises New Cbpp Palawan Enterprises New Cbpp Palawan Enterprises New Cbpp Palawan Enterprises New Cbpp Palawan Enterprises New Cbpp Palawan Enterprises ANNEXES

New Cbpp Palawan Enterprises 03-12-1023 3,995.54 479.46 New Cbpp Palawan Enterprises New Hope Motors And Parts Supplies New Prosperous Groce New Prosperous Groce New Top Steel Builders Center Inc 01-12-1021 11,934.82 [Numero 6GeneralMdsng sf O-12-1021 | 58.04] 6.96 | 3.75 Panacan Commercial 03-12-1023 8.14 62.14 Panacan Commercial Panacan Trading 4,462.50 Pc Home Consumer Electronics 5.30 Persia Trading, Inc.

23.57 Persia Trading, Inc.

312.50 37.50 51.43 Persia Trading, Inc. 02-12-1054 535.71 64.29 132.86 Persia Trading, Inc.

1,868.94 Petron Fleet Card 03-12-1024 19,239.63 2,308.76 3,946.11 Petron Fleet Card 02-12-1054 36,762.96 4,411.55 4,432.05 6,138.00 Petron Fleet Card 05-12-1023 69,242.88 8,309.15 8,733.67 9,731.91 Petron Fleet Card 02-12-1074 94,576.78 11,349.21 Petron Fleet Card 04-12-1062 12,076.90 Petron Fleet Card 04-12-1040 217,061.28 26,047.35 27,694.82 Philippine Long Distance Telephone Compan Pidac Petron Station 02-12-1012 3,229.73 387.57 ANNEXES CfA CASE NO. 9076 Page 10 of 36 Pilipinas Hino Inc Pilipinas Shell Petroleum Corp Fleet Card Pilipinas Shell Petroleum Corp Fleet Card Pilipinas Shell Petroleum Corp Fleet Card Pilipinas Shell Petroleum Corp Fleet Card Pilipinas Shell Petroleum Corp Fleet Card Pilipinas Shell Petroleum Corp Fleet Card Pilipinas Shell Petroleum Corp Fleet Card Pilipinas Shell Petroleum Corp Fleet Card Pilipinas Shell Petroleum Corp Fleet Card Pilipinas Shell Petroleum Corp Fleet Card Pilipinas Shell Petroleum Corp Fleet Card Pilipinas Shell Petroleum Corporation Pilipinas Shell Petroleum Corporation Pilipinas Shell Petroleum Corporation Pilipinas Shell Petroleum Corporation Pilipinas Shell Petroleum Corporation Pilipinas Shell Petroleum Corporation Pilipinas Shell Petroleum Corporation Pilipinas Shell Petroleum Corporation Pilipinas Shell Petroleum Corporation Pilipinas Shell Petroleum Corporation Pilipinas Shell Petroleum Corporation Pilipinas Shell Petroleum Corporation Pilipinas Shell Petroleum Corporation Pilipinas Shell Petroleum Corporation Pilipinas Shell Petroleum Corporation Pilipinas Shell Petroleum Corporation Pilipinas Shell Petroleum Corporation Pilipinas Shell Petroleum Corporation Pilipinas Shell Petroleum Corporation Pilipinas Shell Petroleum Corporation Pilipinas Shell Petroleum Corporation Pilipinas Shell Petroleum Corporation Pilipinas Shell Petroleum Corporation Pilipinas Shell Petroleum Corporation Pilipinas Shell Petroleum Corporation Pilipinas Shell Petroleum Corporation Pilipinas Shell Petroleum Corporation Pinamalayan Hardware Pinamalayan Lumber Pmftc Incorporated Pmftc Incorporated Pmftc Incorporated Polaris Hardware Trading Corp Polaris Hardware Trading Corp Prentice Auto Parts Center Prentice Auto Parts Center Prentice Auto Parts Center Prentice Auto Parts Center Prentice Auto Parts Center Prentice Auto Parts Center Pricillas Trading Priority Trading And Elec Supply Puerto Biochemist Drug Inc Puerto Princesa Auto Supply Puerto Princesa Auto Supply Puerto Princesa Auto Supply 04-12-1006 02-12-1027 01-12-1040 06-12-1012 02-12-1025 04-12-1028 02-12-1026 02-12-1024 04-12-1027 06-12-1005 01-12-1038 01-12-1036 02-12-1020 01-12-1012 03-12-1011 04-12-1021 02-12-1072 03-12-1019 02-12-1061 01-12-1020 04-12-1020 02-12-1019 01-12-1011 03-12-1010 01-12-1032 02-12-1076 05-12-1030 06-12-1068 02-12-1060 02-12-1071 03-12-1018 01-12-1019 02-12-1018 01-12-1010 03-12-1009 01-12-1031 06-12-1067 05-12-1029 02-12-1075 02-12-1064 01-12-1017 02-12-1005 01-12-1005 04-12-1005 02-12-1001 02-12-1016 05-12-1023 03-12-1024 03-12-1021 02-12-1074 03-12-1020 02-12-1073 06-12-1066 04-12-1001 01-12-1023 05-12-1023 01-12-1022 04-12-1061 6,911.61 829.39 9,544.49 1,145.34 12,381.68 1,485.80 12,819.60 1,538.35 13,303.71 1,596.44 14,269.37 1,712.32 138,184.37 16,582.13 144,649.39 17,357.93 147,524.32 17,702.92 156,588.62 18,790.64 161,577.27 19,389.27 168,804.86 20,256.58 7,565.40 907.85 9,086.09 1,090.33 9,145.25 1,097.43 10,278.04 1,233.36 20,818.52 2,498.22 21,679.01 2,601.48 24,318.56 2,918.23 26,756.37 3,210.76 38,052.55 4,566.31 38,473.17 4,616.78 39,470.76 4,736.49 45,217.71 5,426.13 47,940.38 5,752.84 51,627.93 6,195.35 71,429.45 8,571.53 75,771.63 9,092.60 83,388.70 10,006.64 86,978.17 10,437.38 92,891.12 11,146.93 117,182.49 14,061.90 184,108.08 22,092.97 188,012.98 22,561.56 213,078.45 25,569.41 221,398.18 26,567.78 225,945.56 27,113.47 228,769.59 27,452.35 231,866.10 27,823.93 267.86 32.14 89.29 10.71 5,252.68 630.32 5,252.68 630.32 6,530.36 783.64 995.54 119.46 1,339.29 160.71 89.29 10.71 221.43 26.57 343.75 41.25 500.00 60.00 691.96 83.04 960.71 115.29 258.93 31.07 239.29 28.71 214.73 25.77 21.43 2.57 35.71 4.29 114.29 13.71 ANNEXES

Puerto Princesa Auto Supply Puerto Princesa Auto Supply Red Ribbon Bakesho_Q Reysal Values Plus Reysal Values Plus Riverside Store Rm Supermart Robinsons Handyman Inc- Lucena Rodolfo H Manalo Ice Plant And Cold Storage Rodolfo H Manalo Ice Plant And Cold Storage Rodolfo H Manalo Ice Plant And Cold Storage Rodolfo H Manalo Ice Plant And Cold Storage Rodolfo H Manalo Ice Plant And Cold Storage Rodolfo H Manalo Ice Plant And Cold Storage Rodolfo H Manalo Ice Plant And Cold Storage Roxas Clothing House And Gen Mdse Roxas Shell Station Roxas Shell Station Roxas Shell Station Roxas Shell Station Roxas Shell Station Roxas Shell Station Roxas Shell Station S Macatangay Uno Trading And General Merchand Saint Peter Hardware Electrical & Constructio Samodio Hardware And Auto Center Samodio Hardware And Auto Center Samodio Hardware And Auto Center Samodio Hardware And Auto Center Samodio Hardware And Auto Center Samodio Hardware And Auto Center Samodio Hardware And Auto Center Samodio Hardware And Auto Center Samodio Hardware And Auto Center Samodio Hardware And Auto Center San Mariano Trading San Pablo Color Paint Center San Pablo Color Paint Center SanS Bakeshop And Sari Sari Store Santes Calibration Service Center Sherz Auto Supply Sherz Auto Supply Sherz Auto Supply Sherz Auto Supply Sherz Auto Supply Sherz Auto Supply Sherz Auto Supply Sherz Auto Supply Sherz Auto Supply Sicsican Mega Filling Staton Sm Appliance Center-Dasmari¥As Sm Supermarket Dasmari¥As Smart Shell Service Center Inc Smart Shell Service Center Inc Smart Shell Service Center Inc Smart Shell Service Center Inc Smart Shell Service Center Inc 04-12-1059 03-12-1020 06-12-1025 06-12-1015 06-12-1021 02-12-1079 06-12-1038 02-12-1011 02-12-1013 03-12-1005 04-12-1052 06-12-1048 04-12-1044 02-12-1056 04-12-1043 05-12-1023 02-12-1079 01-12-1017 04-12-1053 02-12-1067 02-12-1062 02-12-1068 02-12-1066 05-12-1023 03-12-1004 02-12-1012 02-12-1014 03-12-1006 01-12-1003 02-12-1006 04-12-1001 04-12-1006 02-12-1003 02-12-1011 01-12-1006 02-12-1062 03-12-1004 02-12-1004 02-12-1044 02-12-1062 06-12-1033 02-12-1045 02-12-1047 06-12-1035 06-12-1019 06-12-1017 01-12-1045 01-12-1044 02-12-1043 04-12-1063 06-12-1069 06-12-1060 02-12-1079 02-12-1062 02-12-1066 04-12-1053 02-12-1068 294.64 35.36 767.86 92.14 531.25 63.75 1,014.73 121.77 1,141.52 136.98 553.57 66.43 128.57 15.43 5,614.96 673.79 125.00 15.00 125.00 15.00 232.15 27.85 232.14 27.86 290.20 34.80 406.25 48.75 495.54 59.46 133.93 16.07 14,701.89 1,764.23 32,652.27 3,918.28 11,544.44 1,385.34 14,093.31 1,691.18 20,776.07 2,493.13 45,462.99 5,455.57 25,043.82 3,005.26 260.71 31.29 23,783.04 2,853.96 133.93 16.07 133.93 16.07 178.57 21.43 209.82 25.18 267.86 32.14 312.50 37.50 508.93 61.07 625.00 75.00 727.68 87.32 848.22 101.78 1,160.71 139.29 53.57 6.43 7,217.86 866.14 325.00 39.00 19,089.29 2,290.71 89.29 10.71 133.93 16.07 142.86 17.14 205.36 24.64 267.86 32.14 276.79 33.21 651.79 78.21 781.25 93.75 1,575.90 189.10 446.43 53.57 4,283.93 514.07 4,827.01 579.24 107.14 12.86 1,459.82 175.18 1,919.64 230.36 2,142.86 257.14 4,107.15 492.85 ANNEXES

7.50 18.21 20.89 34.82 17.41 862.50 13.93 17.41 17.41 53.57 53.57 5.36 13.72 Top Racing Car Accessories Center United Bearing Industrial Corp Cabuyao ANNEXES

Ventura Gasoline Station ~ | 04-12-1062 7,500.00 900.00 Ventura Gasoline Station 0S-12-1023 13,900.90 1,668.10 Wagner General Merchandise 03-12-1023 175.89 21.11 Waltermart Handyman Inc Gen Trias 05-12-1026 Waltermart Handyman Inc Gen Trias 01-12-1025 __| 06-12-1038 Western COMmercial CORpORatiON 02-12-1037 | 2,142.86 Western COMmercial CORpORatiON 06-12-1025 | —=s—.20,714.29 2,485.71 Western Commercial Corporation 03-12-1016 | 2,142.86 257.14 Western Commercial Corporation 02-12-1054 ___ 7,589.29 910.71 Western Commercial Corporation 02-12-1055. 8,839.29 Western n Commercial Corporation 04-12-1006 __ 14,107.14 1, (692. 86 Western Commercial Corporation 04-12-1002 ~ 16,339.29 Western Commercial Corporation 05-12-1026 | —=— 20,267.86 2, (432. 14 _02- 12-100: 1002 24,464.28 2,935.72 Western Commercial Corporation _ 01- 42- 1013 ___ 26,250.00 3,150.00 Western Commercial Corporation 02-12-1002 48,214.29 5,785.71 Western Commercial Corporation __ 02-12-1010 [| 49,857.14 2,982.86 Western Commercial Corporation 03-12-1004 72,901.79 8,748.21 Western Commerciai Corporation 01-12-1017 111,071.43 13,328.57 Western Commercial Corpora Corporation __ | 04-12-1065 131,785.71 15,814.29 | Whee!: zone Car Buy Sell And Repair Shop C5-12-1022 | 1,785.71 214.29 | Wheelzone Car Buy Sell And Repair Shop )5-12- 1023 2,901.79 348.21 [wheeze Car Buy: Sell And Repair Shop 04-12-1963 3,425.00 Wheelzorie Car Buy Sell An¢ Repair Sho 03-12-1020 _ 3,971.43. 428.57 Wheelzone Car Buy Sell And Revair Shop C4-12-1060 4,017.86 482.14 Wilfred Petron Station _ 03-12-1024 892.86 107.14 Wilfred Petron Station 1-12-1021 _ 24,060.71 2,887.29 Wilfred Petron Svat vation — | Q?-12-1023 __ 36,041.96 4,325.04 Wilfred Petron Station 02-12-1674 41,160.71 4,939.29 ‘Vanika | Gasoline Stati Station 02-12-163 1035 _____267.86 32.14 Zafra! fra Moto Wo Works | 03- 3-12-1015 _ 11,223.21 1,346.79 Subtotal | oo 7,693,613.46 | 923,233.39 VE Wrcnesas OF gods are ‘supported by Be Bank Depusits for the account of the Payee [ Biipinas Shell Petroleum Corporation | _—_—_—i|_: 05-12-1042 To 206, 275.19 | 24,753.02 | Fiipinas Shall Petroleum Corporation —__ 05-12-1043 43,838.18 5,260.58 | Piiipinas Shell Petroleum Corporation =|: 1: 12-1044 8,991.85 1,068.22 Pilipinas Shell Petrcleum Corporation _—=——_—|-‘90-12-1076 95,994.59 Filipinas .She!l Petroleum Corporation | 06-12-1077 | 23,217.19 2,786.66 _Subtctal - nn! _ 378,22 227. 40 45,387.28 nS | ee _ [War Vit, Purchases oF 5 Of goods a are re supported by Tape Receipts nied ML! es _ . _ “A3 Kappy Store. | 06-12-1006 - 66.96 | 8.04 | [Metrp Ls Lyicena } Department St Store re 05- 05-12-1005 2,016.47 _ 241.98 li New Prosperous Grocery _ 05-12-1995 2,706.07 (Reyssf Values Pius, | 612-1927 | 817.63 Be Values Plus _ 08-12-1929 | vz" 7, T Purchases 3Sos OF. goods. supported ky VAT ORs inaprinted with the phr phrase "Not valid Hh Man Sa een 0 [Western ‘Cotnmercial Corporation 05-12: 1003 T° ~. 10,892.86 1,307.14 | Western Commercial Corporation 03-12-1035 | 5,714.29 685.71 | Western Commerciai, Corpgration ! O5- 12- 1027 2,321.43 278.57 Western Commercial Corporation. __——S~=«d; «67 | 20,535.71. 2,464.29 | Western Commercial. Corporation | 96- “12-1074 17,566.00 | _ 2,100.00"!

Western.Cemmercial Corporation —__ 96-72-2075 | ss: 12,,2)4.29 1,585.71 ANNEXES...

- CTA CASE NO. 9076 Page i4of36 ~ . .

Subtotal Zz (70,178.58 7 8,421.42 IX, Supporting Invoice is Unreadable Rose Pharmacy Inc 06-12-1029 890.40 106.85 890.40 106.85 a _1,050,636.49_ ANNEXES

. ANNEX "B" ANNEXES

ANNEX "C"

ANNEXES

Rca Auto Glass and Gen Merchandise Riddle Trucking Service Riddle Trucking Service White Beach Nipa Hut and Restaurant Subtotal | 8,934,976.99 | 232,197.25 | ee ee III, Supporting Invoices/ORs do not indicate the Tin and Address of the petitioner 3 Kids Enterprises 3 Kids Enterprises 3 Kids Enterprises 3 Kids Enterprises 1,248.86 3 Kids Enterprises 3,659.10 5,935.50 4,529.34 10,742.71 15,123.49 4,501.56 6,950.22 14,027.82 9,338.96 5,702.57 20,649.09 9,168.48 12,344.59 14,572.32 17,664.03 3,324.35 11,858.74 9,125.86 05-12-0090 127,236.07 15,268.33 06-12-0052 180,484.39 21,658.13 ANNEXES

CMT Hauling Services CMT Hauling Services CMT Hauling Services CMT Hauling Services Contgeo Cargo Solutions Contgeo Cargo Solutions Contgeo Cargo Solutions Contgeo Cargo Solutions Contgeo Cargo Solutions Coren Commercial Co., Inc Coren Commercial Co., Inc Dennis Trucking Services E C Creencia Trading E M Mendoza Trucking E M Mendoza Trucking E M Mendoza Trucking E M Mendoza Trucking E M Mendoza Trucking E M Mendoza Trucking E M Mendoza Trucking E M Mendoza Trucking E M Mendoza Trucking E M Mendoza Trucking E M Mendoza Trucking E M Mendoza Trucking E P Bautista Trucking Services 04-12-0017 04-12-0045 05-12-0006 05-12-0044 06-12-0031 06-12-0046 03-12-0030 J 804] 0.96 ANNEXES

28.93 16.71 5.84 22.72 4,512.69 1,441.82 5,386.07 10,008.11 3,974.79 1,056.86 Golden Fort Security and Investigation 3,600.16 Golden Fort Security and Investigation 4,572.84 Good Deal Hauling Services 528.43 Grandios Enterprise 4,011.54 Grandios Enterprise 2,295.64 7,897.39 39,227.51 17,954.55 Hizon Transport Services and Trading Inc 21,629.20 23,071.44 Hizon Transport Services and Trading Inc 29,412.01 Hizon Transport Services and Trading Inc 37,173.75 Hizon Transport Services and Trading Inc 52,821.30 Hizon Transport Services and Trading Inc 05-12-0071 274,445.71 5,888.23 J P Opena Trucking Inc J P Opena Trucking Inc 6,571.93 7,911.58 J P Opena Trucking Inc 6,854.25 8,314.89 9,525.45 17,877.62 ANNEXES

J P Opena Trucking Inc J P Opena Trucking Inc Jellys Trucking Services Jellys Trucking Services Jellys Trucking Services Jellys Trucking Services Jhamill Tire Supply Joanne and Janine Enterprises Joanne and Janine Enterprises Joanne and Janine Enterprises Joanne and Janine Enterprises Joanne and Janine Enterprises Joanne and Janine Enterprises Joanne and Janine Enterprises Joanne and Janine Enterprises Joanne and Janine Enterprises Joanne and Janine Enterprises Joanne and Janine Enterprises Joanne and Janine Enterprises Jollibee Foods Corporation Jp Opena Trucking Inc JRS Express Calapan JRS Express Calapan JRS Express Calapan JRS Express Calapan JRS Express Calapan JRS Express Calapan JRS Express Calapan JRS Express Lucena Branch JRS Express Lucena Branch JRS Express Lucena Branch JRS Express Lucena Branch JRS Express Lucena Branch JRS Express Lucena Branch JRS Express Lucena Branch JRS Express Lucena Branch JRS Express-Batangas JRS Express-Batangas JZ Valencia Enterprises JZ Valencia Enterprises JZ Valencia Enterprises KR Carrier La Gensol Plaza Hotel and Restaurant La Gensol Plaza Hotel and Restaurant Leavil Trucking Services LFH Venture Merchandising Corporation LFH Venture Merchandising Corporation LFH Venture Merchandising Corporation LFH Venture Merchandising Corporation LFH Venture Merchandising Corporation LFH Venture Merchandising Corporation LFH Venture Merchandising Corporation LFH Venture Merchandising Corporation LFH Venture Merchandising Corporation LFH Venture Merchandising Corporation Lucena Food Services Inc Lucena Wheeler Enterprises M.R. Auto Supply & Gen.Mdse 06-12-0019 06-12-0076 01-12-0090 03-12-0027 04-12-0038 05-12-0047 06-12-1030 01-12-0024 01-12-0025 01-12-0042 03-12-0059 03-12-0082 03-12-0132 04-12-0042 04-12-0093 04-12-0094 05-12-0041 05-12-0092 06-12-0053 04-12-1058 01-12-0032 04-12-1054 04-12-1055 04-12-1056 04-12-1058 06-12-1057 06-12-1059 06-12-1075 05-12-1006 05-12-1034 05-12-1035 05-12-1036 05-12-1037 05-12-1038 06-12-1072 06-12-1073 06-12-1044 06-12-1046 03-12-0026 03-12-0052 03-12-0053 05-12-0088 04-12-1055 06-12-1059 03-12-0122 01-12-0043 01-12-0058 02-12-0037 02-12-0061 03-12-0063 03-12-0093 04-12-0026 04-12-0080 05-12-0038 05-12-0039 06-12-1074 05-12-1038 06-12-1007 63,648.66 7,637.84 101,350.18 12,162.02 7,040.18 844.82 12,516.96 1,502.04 3,645.98 437.52 10,407.14 1,248.86 647.32 77.68 39,342.86 4,721.14 63,675.14 7,641.02 45,256.25 5,430.75 73,666.61 8,839.99 13,210.71 1,585.29 22,249.55 2,669.95 27,283.93 3,274.07 31,374.11 3,764.89 44,335.71 5,320.29 15,375.89 1,845.11 33,487.14 4,018.46 32,873.21 3,944.79 754.29 90.51 58,215.92 6,985.91 178.57 21.43 374.99 45.01 98.21 11.79 542.85 65.15 721.42 86.58 98.21 11.79 98.21 11.79 178.57 21.43 455.36 54.64 276.79 33.21 98.21 11.79 98.21 11.79 196.42 23.58 80.36 9.64 98.21 11.79 419.65 50.35 276.78 33.22 3,645.98 437.52 16,028.57 1,923.43 20,374.79 2,444.98 24,450.67 2,934.08 892.86 107.14 1,250.00 150.00 86,761.61 10,411.39 23,335.71 2,800.29 178,797.57 21,455.71 234,038.33 28,084.60 203,756.70 24,450.80 206,625.34 24,795.04 199,978.68 23,997.44 215,870.64 25,904.48 321,291.97 38,555.04 326,853.19 39,222.38 224,333.88 26,920.06 455.36 54.64 785.71 94.29 80.36 9.64 ANNEXES

ANNEXES

Rapid Movers and Forwarders Co Inc Rapid Movers and Forwarders Co Inc Rapid Movers and Forwarders Co Inc Rapid Movers and Forwarders Co Inc Rapid Movers and Forwarders Co Inc Rapid Movers and Forwarders Co Inc Rapid Movers and Forwarders Co Inc Rapid Movers and Forwarders Co Inc Rapid Movers and Forwarders Co Inc Rapid Movers and Forwarders Co Inc Rapid Movers and Forwarders Co Inc Rapid Movers and Forwarders Co Inc Rapid Movers and Forwarders Co Inc Rapid Movers and Forwarders Co Inc Rapid Movers and Forwarders Co Inc Rapid Movers and Forwarders Co Inc Rapid Movers and Forwarders Co Inc Rapid Movers and Forwarders Co Inc Rapid Movers and Forwarders Co Inc Rapid Movers and Forwarders Co Inc Renz Trucking Renz Trucking Renz Trucking Renz Trucking Renz Trucking Renz Trucking Renz Trucking Renz Trucking Renz Trucking Renz Trucking Renz Trucking Renz Trucking Riddle Trucking Service Robien Trucking Rosarian Restaurant Rosarian Restaurant Rosarian Restaurant Rosarian Restaurant Rosarian Restaurant Rosarian Restaurant Royalmaster Services Inc Royalmaster Services Inc Royalmaster Services Inc Royalmaster Services Inc Royalmaster Services Inc Royalmaster Services Inc Royalmaster Services Inc Royalmaster Services Inc Royalmaster Services Inc Royalmaster Services Inc Sariaya Bookstore and Gen Mdse Southpark Chicken Foodhaus Corp Square One Realty Corporation Star Copy Center and General Merchandise Tuiza Trucking Services Tuiza Trucking Services Tuiza Trucking Services Tuiza Trucking Services 03-12-0065 03-12-0066 03-12-0067 03-12-0077 03-12-0078 04-12-0010 05-12-0026 05-12-0027 05-12-0029 05-12-0030 06-12-0021 06-12-0022 06-12-0023 06-12-0024 06-12-0025 06-12-0026 06-12-0033 06-12-0034 06-12-0078 06-12-0079 01-12-0010 02-12-0025 02-12-0026 02-12-0049 03-12-0100 03-12-0116 04-12-0014 04-12-0075 05-12-0004 05-12-0032 05-12-0084 06-12-0099 02-12-0034 02-12-0029 05-12-1002 05-12-1003 05-12-1004 05-12-1035 05-12-1037 06-12-1074 01-12-0019 01-12-0086 02-12-0017 03-12-0025 03-12-0121 04-12-0027 04-12-0029 04-12-0079 05-12-0017 06-12-0007 05-12-1006 05-12-1034 04-12-0030 06-12-1073 01-12-0006 01-12-0045 03-12-0033 03-12-0035 67,591.07 8,110.93 73,476.07 8,817.13 72,268.04 8,672.16 108,387.68 13,006.52 84,525.00 10,143.00 50,105.89 6,012.71 75,675.71 9,081.09 94,137.05 11,296.45 75,871.79 9,104.61 75,740.18 9,088.82 103,577.50 12,429.30 85,517.23 10,262.07 50,411.25 6,049.35 67,210.71 8,065.29 60,055.36 7,206.64 66,755.36 8,010.64 65,633.21 7,875.99 41,915.18 5,029.82 20,200.36 2,424.04 70,063.09 8,407.57 25,217.86 3,026.14 15,610.71 1,873.29 9,658.57 1,159.03 14,010.71 1,681.29 8,807.14 1,056.86 25,826.43 3,099.17 38,549.55 4,625.95 28,863.84 3,463.66 5,203.57 624.43 48,014.82 5,761.78 14,053.13 1,686.37 42,832.14 5,139.86 4,403.57 528.43 3,645.98 437.52 607.14 72.86 607.14 72.86 1,214.29 145.71 1,214.29 145.71 2,428.57 291.43 2,428.57 291.43 37,319.30 4,478.32 47,271.04 5,672.52 80,831.79 9,699.81 49,455.54 5,934.67 36,895.73 4,427.49 18,963.96 2,275.68 24,677.18 2,961.26 42,996.38 5,159.57 60,319.50 7,238.34 67,783.36 8,134.00 13.39 1.61 391.07 46.93 1,100.00 132.00 26.79 3.21 13,815.18 1,657.82 64,265.36 7,711.84 27,789.28 3,334.71 22,877.47 2,745.30 ANNEXES

06-12-0040 [Subtotal CE 24, 790,894.45 | 2,974,907.54 | a IV. Purchases From Non-Vat Suppliers; supported by NON-VAT ORs [Subtotal 8 457,894.77 | 174,947.35 | CG V. Supported by Invoices/ORs issued not in the name of the petitioner ANNEXES

[Subtotal 48,752.20 | DO 2,292.39 1.29 11.57 66.42 137.16 205.74 68.58 68.57 316.07 5,850.30 VI. Purchases of services supported by Invoices Dated Outside the Period Of Claim Ace 03-12-1022 Ati Batangas Inc Ati Batangas Inc Ati Batangas Inc Ati Batangas Inc Ati Batangas Inc 04-12-1040 ANNEXES

179.57 11.14 22.29 22.29 11.14 1,500.00 95.57 2,700.00 34.07 81.21 Cabuyao Salbu Enterprises 02-12-1042 44.64 5.36 4.82 Cabuyao Salbu Enterprises 02-12-1052 205.36 24.64 3.11 Calapan Bmc Repair Center and Parts Suppl Calapan Oriental Machine and Engineering 02-12-1067 5,803.57 696.43 1,423.50 10,698.50 1,283.82 3.00 Citra Metro Manila Tollways Corp 75.00 9.00 19.93 Citra Metro Manila Tollways Corporation 166.07 19.93 28.29 Citra Metro Manila Tollways Corporation 41.68 Citra Metro Manila Tollways Corporation 382.14 45.86 41.68 Citra Metro Manila Tollways Corporation 05-12-1026 241.07 28.93 378,57 45.43 22.93 Coco Manggas Ihawan At Inuman 02-12-1045 779.46 93.54 1,784.25 214.11 241.78 Copy Solution Trading and Services 01-12-1045 358.49 43.02 49.62 ANNEXES

[DadSelahEnterprises — —C—C~—‘«CHA~2059 | 75-00] (9.00 04-12-1061 69.64 8,36 04-12-1062 467.85 56.15 02-12-1012 1,058.03 126.97 Feature Reality Holdings and Development Corp 04-12-1045 35.71 Feature Reality Holdings and Development Corp 06-12-1044 8.93 1.07 Feature Realty Holdings and Development Corpo 02-12-1054 187.51 22.49 Feature Realty Holdings and Development Corpo 04-12-1041 250.00 30.00 Feature Realty Holdings and Development Corpo 04-12-1049 111.61 13.39 Fer and Milas Fast Food 02-12-1012 172.32 20.68 Fiesta World Mall Corporation 02-12-1056 Fine Art Studio Photo Supply & Gen Mdse 02-12-1014 Fine Art Studio Photo Supply & Gen Mdse 01-12-1003 Fine Art Studio Photo Supply & Gen Mdse 03-12-1003 Fine Art Studio Photo Supply & Gen Mdse 03-12-1006 Fine Art Studio Photo Supply & Gen Mdse 04-12-1001 22.32 2.68 Fine Art Studio Photo Supply & Gen Mdse 04-12-1006 66.96 8.04 ANNEXES 05-12-1020 04-12-1006 33.14 General Telephone System Inc. Gercon Shell Station Global Ports Services Inc Global Ports Services Inc Global Ports Services Inc Global Ports Services Inc Global Regenerated Ports Services,Inc. Golden Fort Security and Investigation Q1-12-1017 02-12-1068 Golden Fort Security and Investigation Golden Fort Security and Investigation Golden Fort Security and Investigation Golden Fort Security and Investigation Golden Fort Security and Investigation Golden Fort Security and Investigation Golden Fort Security and Investigation Golden Fort Security and Investigation Golden Fort Security and Investigation Grand Central Park and Garden Cafe Grand Union Supermarket Inc Grandios Enterprise Haim Chicken Inato Hains Trading and General Merchandise Hcr Trading Hunter Security Agency and Manpower Services Hunter Security Agency and Manpower Services Hunter Security Agency and Manpower Services Hunter Security Agency and Manpower Services Hunter Security Agency and Manpower Services Hunter Security Agency and Manpower Services Hunter Security Agency and Manpower Services Hunter Security Agency and Manpower Services Hunter Security Agency and Manpower Services Hunter Security Agency and Manpower Services Imar Enterprises Imar Enterprises Industry Restobar Intel Printing Services Intel Printing Services J Alcabasa Enterprises & General Merchandise J.Alcabasa Enterprises & General Merchandise Jambob'S Chili & Grill Jnt Enterprises and Auto Suppl Johanne Cargo Handling and Trucking Services Jollibee Sta Cruz Laguna JRS Express Batangas JRS Express Batangas JRS Express Batangas JRS Express Batangas JRS Express Batangas JRS Express Batangas JRS Express Batangas 02-12-1003 27,720.54 3,326.46 31,229.46 3,747.54 27,720.54 3,326.46 43,168.75 5,180.25 02-12-1053 6,000.00 04-12-1037 6,000.00 04-12-1053 49,068.55 5,888.23 05-12-1025 05-12-1027 50,000.00 6,000.00 06-12-1045 50,000.00 6,000.00 06-12-1063 50,000.00 6,000.00 02-12-1002 25.71 06-12-1018 540.18 64.82 262.50 01-12-1045 2,500.00 300.00 9,283.71 06-12-1032 158,782.06 19,053.85 48.21 04-12-1049 160.71 04-12-1062 77,190.20 9,262.82 02-12-1053 258.93 31.07 68.59 03-12-1016 178.57 21.43 258.93 31.07 90.02 9.64 ANNEXES JRS Express Batangas JRS Express Batangas JRS Express Batangas JRS Express calapan JRS Express Calapan JRS Express Calapan JRS Express calapan JRS Express calapan JRS Express calapan JRS Express Calapan JRS Express Calapan JRS Express Calapan JRS Express Calapan JRS Express calapan JRS Express Lucena Branch JRS Express Lucena Branch JRS Express Lucena Branch JRS Express Lucena Branch JRS Express Lucena Branch JRS Express Lucena Branch JRS Express Lucena Branch JRS Express Lucena Branch JRS Express Lucena Branch JRS Express Lucena Branch JRS Express Lucena Branch JRS Express Lucena Branch JRS Express Lucena Branch JRS Express Lucena Branch JRS Express Lucena Branch JRS Express Lucena Branch JRS Express Lucena Branch JRS Express Lucena Branch JRS Express Lucena Branch JRS Express Lucena Branch JRS Express Lucena Branch JRS Express Palawan JRS Express Palawan JRS Express Palawan JRS Express Palawan Jv Refrigeration and Air Conditioning Jv Refrigeration and Air Conditioning Jv Refrigeration and Air Conditioning Jv Refrigeration and Aircon Services Jv Refrigeration and Aircon Services Jv Refrigeration and Aircon Services Jv Refrigeration and Aircon Services Jv Refrigeration and Aircon Services Kalui Restaurant Kamayan Sa Palaisdaan Kamayan Sa Palaisdaan King Bee Chinese Restaurant King Bee Food Corporation Kwik Way Engineering Works Kwik Way Engineering Works La Suerte Mega Warehouse Lbc Express Lbc Express Lbc Express - Sel Inc 04-12-1045 04-12-1046 04-12-1047 01-12-1013 01-12-1014 01-12-1016 01-12-1017 01-12-1018 02-12-1062 02-12-1066 02-12-1067 02-12-1069 02-12-1079 04-12-1053 02-12-1004 02-12-1001 02-12-1002 02-12-1003 02-12-1006 02-12-1009 02-12-1011 02-12-1012 01-12-1001 01-12-1003 01-12-1004 01-12-1006 03-12-1001 03-12-1003 03-12-1004 03-12-1006 04-12-1001 04-12-1002 04-12-1003 04-12-1004 04-12-1006 01-12-1023 03-12-1020 04-12-1059 05-12-1023 02-12-1067 02-12-1069 04-12-1049 04-12-1002 04-12-1004 04-12-1006 04-12-1045 04-12-1045 04-12-1062 04-12-1024 06-12-1014 03-12-1028 01-12-1029 06-12-1024 06-12-1033 02-12-1015 04-12-1046 04-12-1048 02-12-1012 392.84 47.16 651.77 78.23 464.29 55.71 892.89 107.11 410.73 49.27 410.72 49.28 276.78 33.22 178.57 21.43 276.78 33.22 178.57 21.43 382.13 45.87 98.21 11.79 258.93 31.07 200.89 24.11 89.29 10.71 303.58 36.42 142.86 17.14 178.58 21.42 89.29 10.71 80.36 9.64 196.42 23.58 80.36 9.64 142.86 17.14 142.86 17.14 178.58 21.42 89.29 10.71 98.21 11.79 482.14 57.86 258.93 31.07 178.57 21.43 455.36 54.64 98.21 11.79 303.57 36.43 178.57 21.43 98.21 11.79 1,169.64 140.36 1,044.64 125.36 776.79 93.21 1,308.93 157.07 60,292.86 7,235.14 23,495.54 2,819.46 33,215.17 3,985.83 60,168.75 7,220.25 1,928.57 231.43 66,541.08 7,984.92 964.29 115.71 8,165.18 979.82 751.79 90.21 1,651.79 198.21 1,428.57 171.43 575.89 69.11 1,785.71 214.29 10,975.00 1,317.00 9,471.43 1,136.57 535.72 64.28 325.89 39.11 147.32 17.68 147.32 17.68 ANNEXES Lbc Express - Sel Inc Lbc Express - Sla, Inc Lbc Express - Sla, Inc Lbc Express - Sla, Inc Lbc Express - Sla, Inc Lbc Express - Sla, Inc Lbc Express - Sla, Inc Lbe Express - Sla, Inc Lbc Express - Sla, Inc Lbc Express - Sla, Inc Lbc Express - Sla, Inc Lbc Express Inc - Catanauan Lbc Express Inc - Gumaca Lbc Express Sl Inc Lbc Express Sl Inc Lbc Express Sl! Inc Lbc Express SI Inc Lbc Express Sla Inc Lbc Express Sla Inc Lbc Express Sla Inc Lbc Express Sla Inc Lbc Express Sla Inc Lbc Express Sla Inc Lbc Express Sla Inc Lbc Express Sla Inc Lbc Express Sla Inc Lbc Express Sla Inc Lel Enterprise Lea Vulcanizing Shop and Trading Lea Vulcanizing Shop and Trading Leavil Trucking Services Leycano Boongaling Family Corporation Leycano Boongaling Family Corporation Leycano Boongaling Family Corporation Leycano Boongaling Family Corporation Leycano Boongaling Family Corporation Leycano Boongaling Family Corporation Lorena C Sapo Muffler Services Lorena C Sapo Muffler Services Lorena C Sapo Muffler Services Lotus Central Mall Inc Lotus Central Mall Inc Lotus Central Mall Inc Lotus Central Mall Inc Lotus Central Mall Inc Lucena Greenview Inc Lucena Greenview Inc Lucena Wheeler Enterprises Lucena Wheeler Enterprises Lutong Pilipino Ni Aling El Lutong Pilipino Ni Aling Ely M R Auto Supply and Gen Merchandise M.R. Auto Suppl M.R. Auto Supply & Gen.Mdse Ma Becks Food Place Manila International AirpORt AuthORity Manila International AirpORt AuthORi 1,241.07 148.93 1,276.79 153.21 982.14 117.86 ANNEXES erA CASE NO. 9076 Page 30 of 36 Manila International Airport Authority Manila North Tollway Corp Manila North Tollway Corp Manila North Tollway Corp Manila North Tollway Corp Manila North Tollway Corp Manila North Tollway Corp Marife Commercial Masaito Drive Dev.Corp. Masaito Drive Dev.Corp. Masaito Drive Dev.Corp. Masaito Drive Dev.Corp. Masaito Drive Dev.Corp. Masaito Drive Dev.Corp. Masaito Drive Dev.Corp. Masaito Drive Dev.Corp. Masaito Drive Dev.Corp. Masaito Drive Dev.Corp. Maz Trading.

MCM Wine Express MCM Wine Express Meralco Meralco General Trias Meralco General Trias Meralco General Trias Meralco General Trias Meralco General Trias Meralco Sta Cruz Meralco Sta Cruz Meralco Sta Cruz Meralco Sta Cruz Mmg Trading Montenegro Shipping Lines Inc Montenegro Shipping Lines Inc Montenegro Shipping Lines Inc Montenegro Shipping Lines Inc Moriones Portservices and Trading Moriones Portservices and Trading Moriones Portservices and Trading Moriones Portservices and Trading Moriones Portservices and Trading Moriones Portservices and Trading Moriones Portservices and Trading Motorich Plus Sales and Service Motorich Plus Sales and Service N A De Leon Auto Center N Bel National Book Store National Book Store National Book Store National Book Store Batangas National Bookstore National Bookstore National Bookstore Batangas Nautical Ports Management and Services Inc Nautical Ports Management and Services Inc Nautical Ports Management and Services Inc Nautical Ports Management and Services Inc 03-12-1023 02-12-1053 04-12-1039 04-12-1040 04-12-1045 04-12-1047 04-12-1048 01-12-1013 01-12-1026 01-12-1028 03-12-1026 03-12-1027 03-12-1028 05-12-1025 05-12-1027 05-12-1028 06-12-1063 06-12-1064 06-12-1063 02-12-1054 04-12-1049 03-12-1002 01-12-1028 03-12-1029 05-12-1025 05-12-1028 06-12-1064 01-12-1043 03-12-1032 06-12-1003 02-12-1036 06-12-1024 02-12-1053 02-12-1059 03-12-1015 05-12-1023 01-12-1004 01-12-1006 03-12-1006 04-12-1006 02-12-1001 02-12-1006 02-12-1014 02-12-1054 04-12-1042 06-12-1033 03-12-1001 01-12-1013 01-12-1014 02-12-1054 03-12-1015 04-12-1045 04-12-1046 01-12-1016 01-12-1015 02-12-1053 02-12-1059 02-12-1062 178.57 21.43 286.61 34.39 389.29 46.71 675.89 81.11 286.61 34.39 557.14 66.86 454.46 54.54 8.93 1.07 44.64 5.36 62.50 7.50 35.71 4.29 62.50 7.50 8.93 1.07 116.07 13.93 98.21 11.79 80.36 9.64 17.86 2.14 35.72 4.28 57,025.00 6,843.00 26.79 3.21 53.58 6.42 27,808.83 3,337.06 29,233.59 3,508.03 30,020.84 3,602.50 32,816.59 3,937.99 27,257.09 3,270.85 29,353.66 3,522.44 17,982.01 2,157.84 19,061.43 2,287.37 18,187.05 2,182.45 17,474.55 2,096.95 223.21 26.79 171.43 20.57 2,433.93 292.07 171.43 20.57 342.86 41.14 20.00 2.40 20.00 2.40 40.00 4.80 20.00 2.40 20.00 2.40 20.00 2.40 20.00 2.40 803.57 96.43 267.86 32.14 89.29 10.71 89.29 10.71 186.84 22.41 208.93 25.07 13.39 1.61 155.36 18.64 96.43 11.57 59.82 7.18 80.80 9.70 17.86 2.14 17.86 2.14 375.00 45.00 71.44 8.56 ANNEXES

Nautical Ports Management and Services Inc Nautical Ports Management and Services Inc Nautical Ports Management and Services Inc Nautical Ports Management and Services Inc Nautical Ports Management and Services Inc Nautical Ports Management and Services Inc Nautical Ports Management and Services Inc Nautical Ports Management and Services Inc Nautical Ports Management and Services Inc Nautical Ports Management and Services Inc Nautical Ports Management and Services Inc Nautical Ports Management and Services Inc Nccc Kodakan Palawan Nccc Kodakan Palawan Online Digital Photo Express Online Digital Photo Express Oriental Mindoro Electric Cooperative Inc Oriental Mindoro Electric Cooperative Inc Oriental Mindoro Electric Cooperative Inc Oriental Mindoro Electric Cooperative Inc Oriental Mindoro Electric Cooperative Inc Oriental Mindoro Electric Cooperative Inc Oro Food House Palawan Electric Coop,Inc. Palawan Electric Coop,Inc. Palawan Electric Coop,Inc. Palawan Electric Coop,Inc. Palawan Electric Coop,Inc. Palawan Electric Coop,Inc. Palawan Jolly Foods Corporation Palawan Jolly Foods Corporation Palawan Jolly Foods Corporation Paragon Trading and Services Corporation Peria Arrastre and Stevedoring Services Perias Trucking Service Perias Trucking Service Perias Trucking Service Perias Trucking Service Perias Trucking Service Perias Trucking Service Perias Trucking Service Petron Fleet Card Petron Fleet Card Petron Fleet Card Petron Fleet Card Petron Fleet Card Petron Fleet Card Petron Fleet Card Petron Fleet Card Petron Fleet Card Phil Ports Authority Phil Ports Authority Phil Ports Authority Phil Ports Authority Phil Ports Authority Philippine Long Distance Telephone Philippine Long Distance Telephone Philippine Long Distance Telephone 02-12-1063 02-12-1067 02-12-1068 02-12-1079 03-12-1017 04-12-1039 04-12-1040 04-12-1046 04-12-1047 04-12-1053 04-12-1058 05-12-1023 03-12-1021 04-12-1064 04-12-1060 05-12-1022 01-12-1017 02-12-1062 02-12-1063 02-12-1067 02-12-1068 02-12-1079 02-12-1029 01-12-1021 02-12-1074 03-12-1022 03-12-1023 04-12-1062 05-12-1023 04-12-1063 05-12-1023 05-12-1024 06-12-1017 01-12-1021 01-12-1023 02-12-1074 03-12-1021 03-12-1023 04-12-1061 05-12-1022 05-12-1023 01-12-1016 02-12-1043 02-12-1045 02-12-1047 03-12-1017 04-12-1040 06-12-1018 06-12-1025 06-12-1033 04-12-1038 04-12-1039 04-12-1040 04-12-1041 04-12-1046 02-12-1009 01-12-1002 03-12-1002 35.72 4.28 89.30 10.70 17.86 2.14 53.58 6.42 17.86 2.14 17.86 2.14 17.86 2.14 17.86 2.14 26.79 3.21 17.86 2.14 17.86 2.14 71.44 8.56 147.32 17.68 108.48 13.02 53.57 6.43 24.55 2.95 15,438.59 1,852.63 3,382.00 405.84 14,617.42 1,754.09 3,673.17 440.78 13,194.34 1,583.32 4,181.75 501.81 625.00 75.00 7,208.68 865.04 8,926.62 1,071.19 6,165.67 739.88 1,118.43 134.21 1,026.93 123.23 7,383.02 885.96 591.07 70.93 506.79 60.81 805.35 96.65 2,616.07 313.93 63,491.35 7,618.96 6,482.14 777.86 12,964.28 1,555.72 12,964.29 1,555.71 11,957.14 1,434.86 62,174.11 7,460.89 24,559.82 2,947.18 17,100.00 2,052.00 669.64 80.36 39,886.63 4,786.40 144,360.29 17,323.24 158,477.71 19,017.32 627.68 75.32 848.21 101.79 155,581.46 18,669.78 161,161.15 19,339.34 40,501.08 4,860.13 21.43 2.57 115.18 13.82 219.64 26.36 91.07 10.93 64.29 7.71 7,814.97 937.80 7,777.91 933.35 8,647.30 1,037.68 ANNEXES

Philippine Long Distance Telephone Philippine Long Distance Telephone Company Philippine Long Distance Telephone Company Philippine Long Distance Telephone Company Philippine Long Distance Telephone Company Philippine Long Distance Telephone Company Philippine Long Distance Telephone Company Philippine Long Distance Telephone Company Philippine Long Distance Telephone Company Philippine Long_ Distance Telephone ComR_any Philippine Long Distance Telephone Company Philippine Long Distance Telephone Company La Philippine Ports Authority Philippine Ports Authority Philippine Ports Authority Philippine Ports Authority Philippine Ports Authority Philippine Ports Authority Philippine Ports Authority Philippine Ports Authority Philippine Ports Authority Pilipinas Hino Inc Pilipinas Hino Inc Pilipinas Hino Incorporated Pilipinas Hino Incorporated Pilipinas Hino Incorporated Pilipinas Shell Petroleum Corp Fleet Card Pilipinas Shell Petroleum Corp Fleet Card Pilipinas Shell Petroleum Corp Fleet Card Pilipinas Shell Petroleum Corp Fleet Card Pilipinas Shell Petroleum Corp Fleet Card Pilipinas Shell Petroleum Corp Fleet Card Pilipinas Shell Petroleum Corp Fleet Card Pilipinas Shell Petroleum Corp Fleet Card Pilipinas Shell Petroleum Corp Fleet Card Plaza Green Restaurant Plaza Green Restaurant Plaza Green Restaurant Prudential Customs Brokerage Services Inc Prudential Customs Brokerage Services Inc Prudential Customs Brokerage Services Inc Reysal Values Plus Rosarian Restaurant Rosarian Restaurant Rosarian Restaurant Rosarian Restaurant Rosarian Restaurant Roveen Penthouse Luncheonette Rovers Pension House and Restaurant Royal Gen Tri King Chow Inc Ro}'al Refrigeration Inc Royal Refrigeration Inc Rsa Food Service Samaral Seafood Restaurant San Isidro Porterage Arrastre and Stevedoring San Mariano Trading Seattless Best Coffee Shakeys 04-12-1002 02-12-1073 03-12-1022 05-12-1022 01-12-1043 02-12-1039 03-12-1030 03-12-1031 03-12-1032 06-12-1003 06-12-1008 02-12-1036 01-12-1021 04-12-1060 04-12-1061 01-12-1013 01-12-1014 02-12-1054 03-12-1016 03-12-1023 04-12-1049 02-12-1029 02-12-1047 04-12-1024 06-12-1015 06-12-1025 01-12-1036 01-12-1038 01-12-1040 04-12-1027 06-12-1005 06-12-1012 02-12-1024 02-12-1025 02-12-1026 02-12-1012 01-12-1004 03-12-1004 01-12-1021 04-12-1062 04-12-1063 06-12-1024 02-12-1004 02-12-1012 01-12-1004 03-12-1004 04-12-1004 01-12-1021 03-12-1023 05-12-1026 04-12-1024 04-12-1026 03-12-1028 02-12-1052 04-12-1062 02-12-1067 02-12-1052 01-12-1025 9,238.22 1,108.59 18,804.62 2,256.55 32,111.59 3,853.39 18,364.96 2,203.80 1,241.59 148.99 84.82 10.18 42.41 5.09 70.85 8.50 1,239.91 148.79 1,390.48 166.86 140.62 16.87 1,910.15 229.22 9,425.34 1,131.04 37.50 4.50 21.43 2.57 26.79 3.21 115.18 13.82 112.51 13.49 115.18 13.82 10,731.55 1,287.78 48.21 5.79 5,358.04 642.96 6,580.36 789.64 5,358.04 642.96 4,947.32 593.68 5,411.61 649.39 3,946.43 473.57 2,691.07 322.93 254.46 30.54 544.64 65.36 10,467.86 1,256.14 1,648.21 197.79 11,569.42 1,388.33 1,757.14 210.86 226.79 27.21 258.93 31.07 258.93 31.07 258.93 31.07 72,042.28 8,645.08 30,676.68 3,681.20 10,953.11 1,314.37 941.96 113.04 7,008.93 841.07 7,285.72 874.28 4,857.13 582.87 10,666.97 1,280.03 5,464.28 655.72 1,964.28 235.72 758.93 91.07 242.86 29.14 7,104.46 852.54 9,573.21 1,148.79 44.64 5.36 622.77 74.73 77,269.17 9,272.30 162,098.21 19,451.79 723.21 86.79 835.71 100.29 ANNEXES

Sherz Auto Supply Sherz Auto Supply Sherz Auto Supply Signeffex Art Sign Signeffex Art Sign Signeffex Art Sign Signeffex Art Sign Signeffex Art Sign Signeffex Art Sign Signeffex Art Sign Sofios Sari Sari Store and Bakeshop Soriano Studio and Printing Press South Luzon Tollway Corp South Luzon Tollway Corp South Luzon Tollway Corp South Luzon Tollway Corp South Luzon Tollway Corp South Luzon Tollway Corp South Luzon Tollway Corporation South Luzon Tollway Corporation South Luzon Tollway Corporation South Luzon Tollway Corporation South Luzon Tollway Corporation South Luzon Tollway Corporation South Luzon Tollway Corporation South Luzon Tollway Corporation South Luzon Tollway Corporation South Luzon Tollway Corporation South Luzon Tollway Corporation South Luzon Tollway Corporation South Luzon Tollway Corporation South Luzon Tollway Corporation South Luzon Tollway Corporation South Luzon Tollway Corporation South Luzon Tollway Corporation South Luzon Tollway Corporation South Luzon Tollway Corporation South Luzon Tollway Corporation South Luzon Tollway Corporation South Luzon Tollway Corporation South Luzon Tollway Corporation South Supermarket Batangas South Supermarket Batangas Southern Comfort Bar & Grill Sta Cruz Ice Plant Inc Star Cafe and Restaurant Calapan Star Copy Center and General Merchandise Star Infrastructure Dev Corp Star Infrastructure Dev Corp Star Infrastructure Dev Corp Star Infrastructure Development Corporation Star Infrastructure Development Corporation Star Infrastructure Development Corporation Star Infrastructure Development Corporation Star Infrastructure Development Corporation Star Infrastructure Development Corporation Star Infrastructure Development Corporation Star Infrastructure Development Corporation 02-12-1047 02-12-1052 06-12-1033 02-12-1032 01-12-1035 01-12-1037 02-12-1041 03-12-1033 06-12-1013 06-12-1014 03-12-1001 06-12-1013 02-12-1010 02-12-1012 03-12-1004 04-12-1001 04-12-1002 04-12-1004 02-12-1053 02-12-1055 03-12-1015 03-12-1017 04-12-1026 04-12-1039 04-12-1040 04-12-1042 04-12-1045 04-12-1046 04-12-1047 04-12-1048 04-12-1050 05-12-1026 05-12-1028 05-12-1032 06-12-1002 06-12-1007 06-12-1011 06-12-1044 06-12-1063 06-12-1064 06-12-1065 02-12-1054 04-12-1041 02-12-1045 06-12-1014 04-12-1053 01-12-1001 03-12-1015 03-12-1016 03-12-1017 02-12-1053 02-12-1054 02-12-1055 04-12-1037 04-12-1038 04-12-1039 04-12-1040 04-12-1041 107.14 12.86 392.85 47.15 250.00 30.00 1,084.82 130.18 2,651.79 318.21 4,339.29 520.71 2,290.18 274.82 723.22 86.78 2,651.78 318.22 7,258.91 871.09 85.71 10.29 174.11 20.89 208.93 25.07 146.43 17.57 180.36 21.64 91.96 11.04 114.29 13.71 240.18 28.82 130.36 15.64 300.01 35.99 47.32 5.68 258.03 30.97 216.07 25.93 665.17 79.83 591.07 70.93 1,088.41 130.59 671.43 80.57 260.71 31.29 543.75 65.25 1,147.32 137.68 1,355.36 162.64 141.07 16.93 141.07 16.93 614.35 73.65 150.00 18.00 25.00 3.00 50.00 6.00 72.32 8.68 282.14 33.86 50.00 6.00 394.69 47.31 62.28 7.47 14.29 1.71 875.00 105.00 892.86 107.14 535.71 64.29 22.32 2.68 1,243.75 149.25 988.39 118.61 1,352.68 162.32 1,278.57 153.43 913.40 109.60 1,437.51 172.49 271.43 32.57 413.39 49.61 987.49 118.51 833.93 100.07 691.07 82.93 ANNEXES

Star Infrastructure Development Corporation Star Infrastructure Development Corporation Star Infrastructure Development Corporation Star Infrastructure Development Corporation Star Infrastructure Development Corporation Star Infrastructure Development Corporation Star Infrastructure Development Corporation Starlite Ferries Inc Starlite Ferries Inc Supercat Batangas Supercat Batangas Supercat Batangas Supercat Batangas Supercat Batangas Supercat Batangas Supercat Calapan Supercat Calapan Supercat Calapan Supercat calapan Supercat calapan Supercat Palawan Tgt Vulcanizing and Tire Center Tgt Vulcanizing and Tire Center Top Racing Car Accessories Center Triple D Trading and Fabrication Triple D Trading and Fabrication Triple Trading and Fabrication Triple Trading and Fabrication Ts Lumanog Trading Ts Lumanog Trading Uniace Mart Uniace Mart Uniace Mart Uniace Mart Uniace Mart Victorina P Chan Co Victorina P Chan Co Victorina P Chan Co Victorina P Chan Co Villanuevas Refrigeration Villanuevas Refrigeration W A L General Merchandise WAGNer Lao Auto Supply Western Commercial Corporation White Beach Nipa Hut and Restaurant White Beach Nipa Hut and Restaurant Workstation Hardware Mart Subtotal 04-12-1042 04-12-1045 04-12-1046 04-12-1047 04-12-1048 04-12-1049 04-12-1050 02-12-1059 02-12-1068 02-12-1053 03-12-1015 03-12-1017 04-12-1040 04-12-1046 04-12-1047 02-12-1062 02-12-1063 02-12-1067 02-12-1068 02-12-1079 02-12-1059 01-12-1021 03-12-1024 03-12-1015 06-12-1033 06-12-1035 01-12-1045 02-12-1043 03-12-1015 04-12-1047 02-12-1006 02-12-1014 01-12-1006 03-12-1006 04-12-1006 02-12-1006 01-12-1006 03-12-1006 04-12-1006 02-12-1047 06-12-1018 03-12-1033 06-12-1033 04-12-1004 04-12-1039 04-12-1046 06-12-1016 759.82 91.18 1,447.32 173.68 808.03 96.97 827.68 99.32 636.60 76.40 760.72 91.28 659.83 79.17 2,000.00 240.00 160.71 19.29 267.86 32.14 267.86 32.14 535.72 64.28 553.58 66.42 562.50 67.50 571.43 68.57 1,535.74 184.26 1,107.16 132.84 2,750.00 330.00 285.71 34.29 1,642.84 197.16 500.00 60.00 71.43 8.57 44.64 5.36 4,017.86 482.14 580.36 69.64 1,651.79 198.21 3,593.75 431.25 669.64 80.36 62.50 7.50 62.50 7.50 62.50 7.50 44.64 5.36 151.78 18.22 89.28 10.72 44.64 5.36 35.71 4.29 26.79 3.21 84.82 10.18 40.18 4.82 2,250.00 270.00 13,867.86 1,664.14 49.11 5.89 1,147.32 137.68 48,214.29 5,785.71 892.86 107.14 892.86 107.14 1,196.43 143.57 4,238,620.78 508,634.30 VL Purchases of services are supported by Bank Deposits for the account of the Payee Petron Fleet Card 06-12-1030 141,834.15 17,020.10 Petron Fleet Card 06-12-1034 54,478.51 6,537.42 Subtotal 196,312.66 23,557.52 VII. Purchases of services are supported by Billing Advice Moreta Shipping Lines, Inc. 03-12-0013 321,428.57 38,571.43 Square One Realty Corporation 02-12-0028 1,100.00 132.00 Square One Realty Corporation 05-12-0008 1,100.00 132.00 ANNEXES

[Subtotal 823,628.57] 38,835.43 | en ( [Subtotal 890,90] 46.90 pe IX. Purchases of services are supported by Provisional Receipts [Subtotal 4 977.27 | 597.27 a X. Purchases of services are supported by Tape Receipts 8.57 22.72 11.36 11.36 11.68 22.72 5.68 [Subtotal 076.75] 249.25 | Ge 115.18 [Subtotal 25 | 13.82 a XII, Purchases of services supported by VAT ORs Imprinted with the Phrase "Not Valid As Source Of Input Tax" 58.93 2,314.18 1,097.75 1,068.89 2.68 [Subtotal 84,393.57 | 10,127.00 | a XIII. Supporting Invoices/ORs are Unreadable 26.66 87.33 53.04 ANNEXES

Lbc Express Sla Inc 06-12-1031 169.64 20.36 Lbc Express Sla Inc 06-12-1034 741.06 88.94 South Luzon Tollway Corp 06-12-1072 283.93 34.07 Subtotal fT [Total —iti‘;™OTTCdrSCOCi‘(‘CSC*C#S 33,284,617.51 | 3,994,154.15