Oceanagold, Inc. vs. Commissioner of Internal Revenue

DECISION

RINGPIS-LIBAN,J:

THE CASE

These Petitions for Review flied by petitioner OceanaGold (Philippines), Inc. against respondent Commissioner of Internal Revenue (CIR) on November 24, 2015 for CTA Case No. 9207, February 26, 2016 for CTA Case No. 9277, and August 5, 2016 for CTA Case No. 9416, praying for the refund of unutilized input value-added tax 01 AT) arising from petitioner's domestic purchases and importation of goods (other than capital goods), domestic purchases of services, and purchases of capital goods which are attributable to zero-rated sales for the third (3rd) quarter of taxable year 2013 in the amount of P87,123,112.79 (CTA Case No. 9207), fourth (4th) quarter of taxable year 2013 in the amount of P68,299,816.85 (CTA Case No. 9277) and first (1st) quarter of taxable year 2014 in the amount of P8 ,459,647.53 (CTA Case No. 9461), or in the aggregate amount ofP163,882,577.17. ~

CTA CASE NOS. 9207, 9277 & 9416

THE PARTIES

Petitioner is a corporation organized and existing under the laws of the Philippines with office address at 2"d Floor Carlos ]. Valdes Building, 108 Aguirre Street, Legaspi Village, 1229 Makati City, Philippines.¹ Petitioner was formerly known as "Australasian Philippines Mining, Inc." prior to the change in its corporate name to "OceanaGold (Philippines), Inc." effective April 28, 2007. It is engaged in large-scale exploration, development and utilization of mineral resources such as gold, silver and copper.² Petitioner is a VAT registered taxpayer with BIR Certificate of Registration No. OCN 8RC0000048136 with Taxpayer's Identification Number (TIN) 004-870-171-000.³ Respondent is the duly appointed Commissioner of Internal Revenue who holds office at the Bureau of Internal Revenue (BIR), National Office Building located at Agham Road, Diliman, Quezon City.⁴

THE ANTECEDENTS

The facts as culled from the records of the cases are as follows: On June 29,2015, petitioner flied with the Excise Large Taxpayers Audit Division 1 (ELTAD 1) of the BIR an administrative claim for refund or issuance of tax credit for its unutilized input VAT attributable to zero-rated sales for the 3nJ quarter of taxable year 2013 in the aggregate amount of P191,613,645.17. The input VAT covered by petitioner's administrative claim particularly arose from domestic purchases and importation of goods (other than capital goods, domestic purchases of services and purchases of capital goods. 5 On September 30, 2015, petitioner flied with EL TAD 1 of the BIR an administrative claim for refund or issuance of tax credit for its unutilized input VAT attributable to zero-rated sales for the 4th quarter of taxable year 2013 in the aggregate amount of P171 ,044,944.03. The input VAT covered by petitioner's administrative claim particularly arose from domestic purchases and /Y'

CTA CASE NOS. 9207, 9277 & 9416 importation of goods (other than capital goods), domestic purchases of services and purchases of capital goods.6 On March 28, 2016, petitioner filed with ELTAD 1 of the BIR an administrative claim for refund or issuance of tax credit for its unutilized input VAT attributable to zero-rated sales for the 1st quarter of taxable year 2014 in the aggregate amount of P63,632,822.81. The input VAT covered by petitioner's administrative claim particularly arose from domestic purchases and importation of goods (other than capital goods), domestic purchases of services and purchases of capital goods.7 In relation to the administrative claim for refund or issuance of tax credit for its unutilized input VAT attributable to its zero-rated sales for the 3rd quarter of taxable year 2013, on December 16, 2015, petitioner received a Letter dated December 15, 2016 from ELTAD 1 of the BIR partially granting petitioner's administrative application for input VAT refund in the aggregate amount of P1 04,490,532.68, to wit: Relative thereto, please be informed that after verification of the documents you submitted to support the said claim, the amount of PESOS: ONE HUNDRED FOUR MILLION FOUR HUNDRED

NINETY THOUSAND

FIVE HUNDRED

THIRTY TWO PESOS &

68/100 (P104,490,532.68) was recommended for issuance of Tax Credit Certificate, computed as follows:

PARTICULAR BIR BOC TOTAL Total Applied for P166,814,242.83 P24,799,402.64 P191,613,645.17 TCC Less: Disallowance 73,033,941.15 14,089,171.64 87,123,112.79 NET P93,780,301.68 P10,710,231.00 P104,490,532.68 REFUNDABLE AMOUNT In relation to the administrative claim for refund or issuance of tax credit for its unutilized input VAT attributable to zero-rated sales for the 4th quarter of taxable year 2013, on February 3, 2016, petitioner received a Letter from ELTAD 1 of the BIR partially granting the application for input VAT refund in the aggregate amount ofP102,745,127.18, to wit: Relative thereto, please be informed that after verification of the documents you submitted to support the said claim, the amount of PESOS: ONE HUNDRED TWO MILLION

SEVEN HUNDRED FORTY FIVE THOUSAND ONE

6 Docket (CTA Case No. 9277) Vol. 1, Petition, pp. 13-14. 7 Docket (CTA Case No. 9416) Vol. 1, Petition, p. 14. /V'

CTA CASE NOS. 9207, 9277 & 9416 HUNDRED TWENTY SEVEN PESOS & 18/100 (P102,745,127.18) was recommended for issuance of Tax Credit Certificate, computed as follows: PARTICULAR BIR BOC TOTAL Total Applied for P149,006,517.00 P22,038,427.03 P171,044,944.03 TCC Less: Disallowance P64,011,914.82 P4,287,902.03 68,299,816.85 NET P84,994,602.18 P17 ,7 50,525.00 P102,745,127.18 REFUNDABLE AMOUNT In relation to administrative claim for refund or issuance of tax credit for its unutilized input VAT attributable to zero-rated sales for the 1" quarter of taxable year 2014, on July 7, 2016, petitioner received a Letter dated June 30, 2016 from ELTAD 1 partially granting the application for input VAT refund in the aggregate amount ofP55,173,175.28, to wit: Relative thereto, please be informed that after verification of the documents you submitted to support the said claim, the amount of PESOS: FIF1Y FIVE MILLION ONE HUNDRED SEVENTY THREE THOUSAND ONE HUNDRED

SEVENTY FIVE

& 28/100 only (P55,173,175.28) was recommended for issuance of Tax Credit Certificate, computed as follows:

PARTICULAR BIR BOC TOTAL Total Applied for P36,266,633.81 P27,366,189.00 P63,632,822.81 TCC Less: Disallowance 8,396,064.53 63,583.00 8,459,647.53 NET P27 ,870,569.28 P27 ,302,606.00 P55,173,175.28 REFUNDABLE AMOUNT On November 24, 2015, petitioner flied a Petition for Review before this Court docketed as CTA Case No. 9207. The case was initially raffled to the Court's First Division.8 On February 26, 2016, petitioner filed a Petition for Review before this Court docketed as CTA Case No. 9277. The case was initially raffled to the Court's First Division.9 Meanwhile, on April 8, 2016, the Court received petitioner's "Omnibus Motion A. To Admit Attached Amended Petition for Review, B. To 8 Docket (CTA Case No. 9207), Vol. 1, pp. 10-21. 9 Docket (CTA Case No. 9277), pp. 10-21. /"" CTA CASE NOS. 9207, 9277 & 9416 Consolidate CTA Case Nos. 9207 and 9277; and C. To Defer Pre-Trial Conference."10 In the Resolution dated April 14, 2016,11 the Court ordered respondent to file his Comment on petitioner's Omnibus Motion, within ten (10) days from notice thereof. However, despite notice, respondent failed to fl.le his Comment.12 In the Resolution dated May 30, 2016,13 the Court granted petitioner's Motion to Consolidate. Hence, CTA Case No. 9277 is now consolidated with CTA Case No. 9207. The Court likewise granted petitioner's Motion to Admit Attached Amended Petition for Review. Thus, the Amended Petition for Review is admitted as part of the record of the case. In the same Resolution, the Court ordered respondent to file his Amended Answer within fifteen (15) days from notice thereof. On June 15, 2016, the Court received respondent's Amended Answer. 14 In the Resolution dated June 21, 2016,15 the Court noted respondent's Amended Answer and set the case for Pre-Trial Conference on September 8, 2016 at 9:00 o'clock in the morning. The parties were directed to flle their respective Consolidated Pre-Trial Briefs at least five (⁵) days before the scheduled Pre-Trial.

On July 7, 2016, the Court received respondent's Consolidated Pre-Trial Brief.16 The same was noted by the Court in the Minute Resolution issued on July 11,2016.17 Meanwhile, on August 5, 2016, petitioner filed a Petition for Review docketed as CTA Case No. 9416. The case was initially raffled to the Court's First Division.18 On August 26, 2016, peuuoner filed an "Omnibus Motion A. To consolidate CTA Case Nos. 9207 and 9277 with CTA Case No. 9416; and B. To Defer Pre-Trial Conference."/v" 10 Docket (CTA Case No. 9207), Vol. 1. Pp. 98-116. 11 Docket (CTA Case No. 9207) Vol. 1, p. 178. 12 1d., Records Verification Report, p. 179. "ld., pp. 185-186.

CTA CASE NOS. 9207, 9277 & 9416 On September 1, 2016, petitioner filed its "Pre-Trial Brie£."20 In the Resolution dated September 2, 2016/1 the Court granted petitioner's "Omnibus Motion A. To Consolidate CTA Case Nos. 9207 & 9277 with CTA Case No. 9416; and B. To Defer Pre-Trial Conference." Hence, CTA Case No. 9416 is consolidated with CTA Case Nos. 9207 and 9277. In the same Resolution, the Court cancelled the Pre-Trial Conference set on September 8, 2016 and reset to November 24, 2016. The Court likewise directed the parties to file their respective Consolidated Pre-Trial Briefs and Judicial Affidavits of their witnesses within five (5) days before the scheduled Pre-Trial Conference. On September 29, 2016, respondent filed a "Motion to Admit Attached Answer."22 In the Resolution dated October 14, 2016, the Court granted respondent's Motion to Admit Attached Answer. 23 Thus, the Answer for CTA Case No. 9416 is admitted as part of the record of the cases. On September 29, 201624 and October 25, 2016,25 the Court received the BIR Records of the instant cases. On October 25, 2016, the Court received respondent's "Consolidated Pre-Trial Brief."26 In the Minute Resolution dated November 3, 2016, the Court noted: 1) Respondent's "Consolidated Pre-Trial Brief" filed on October 25, 2016; and the Compliance, transmitting the BIR Records of CTA Case No. 9416. 27 On November 18, 2016, petitioner filed its Consolidated Pre-Trial Brief dated November 18, 2016. 28 The Pre-Trial for the consolidated cases was held on November 24, 2016. 29 During the Pre-Trial Conference, the parties were ordered to submit their Joint Stipulation of Facts and Issues until December 14, 201~

CTA CASE NOS. 9207, 9277 & 9416 On December 13, 2016, the Court received the parties' Joint Stipulation of Facts and Issues. 31 On December 22, 2016, the Court approved the parties' Joint Stipulation of Facts and Issues, and deemed the Pre-Trial terminated.32 Thereafter, the Pre- Trial Order dated January 19, 2017 was issued by the Court. 33 The trial of the cases then proceeded. During trial, petitioner presented its documentary and testimonial evidence. It offered the testimonies of the following witnesses, namely: Ms. ]oseftna C Mallari, Finance Manager of petitioner,34 and Mr. Edward L Rogue/, the court-commissioned Independent Certified Public Accountant.35 On August 10, 2017, petitioner filed its Formal Offer of Evidence.36 In the Resolution dated December 1, 2017, the Court admitted petitioner's Exhibits, except for the following: Exhibits "P-122", "P-149-79", "P-152", "P- 218" "P-302" "P-323" "P-426C-3" "P-426D-2" "P-433" "P-435" "P-509" ' ' ' ' ' ' ' to "P-516" "P-548-9" "P-552-1" "P-554" "P-573" "P-575" "P-575-1" toP- , ' ' ' ' ' 575-21" "P-638" "P-680" "P-686" "-764" "P-897" "P-904" "P-65" "P- ' , ' ' ' ' '' 971-1" ''P-1091" ''P-1155" "P-1327-2" "P-1452" "P-1346" "P-1351-5" "P- ' ' ' ' ' ' ' 1361" "P-1363" "P-1423" "P-1452" "P-1453" "P-2006-14" "P-2006-19" ' ' ' ' ' ' ' "P-2006-34", "P-2006-65", and "P-2011-41" to "P-2011-44", for not being found in the records of the case. On December 20, 2017, petitioner filed an "Omnibus Motion 1. For Partial Reconsideration of the Resolution dated December 1, 2017); II. To Note Various Manifestations, Corrections and Clarifications; and III. To Set Commissioner's Hearing.37 In the Resolution dated July 5, 2018, the Court granted petitioner's Motion for Partial Reconsideration (of the Resolution dated December 1, 2017). Accordingly, the Court admited Exhibits "P-26.10" and "P-26.11" as remarked, and Exhibits "P-575-1" to "0-575-21", "P-965" to "P-965-1" "P-1346" "P-2006-34" "P-2006-65" and "P-2011-41" to "P-2011- , ' ' ' 44."

For his part, respondent likewise presented his documentary and testimonial evidence. He offered the testimonies of Revenue Officers Cletofel V. Parungao38 and Rona B. MarceJJano39 by way of judicial affidavit~ "Docket (CTA Case No. 9207) Vol. 3, pp.1641-1661. 32 ld., p. 1665.

"ld., pp.l677-1699.

34 Judicial Affidavit, Exhibits "P-50" to "P-51.1". 35 Judicial Affidavit, Exhibits "P-52" to "P-52.1". "ld., pp.l792-1833.

37 1d., pp. 2679-2688. ~Judicial Affidavit, Exhibit "R-4".

CTA CASE NOS. 9207, 9277 & 9416 Respondent filed his Formal Offer of Evidence on September 10, 2018. 40 In the meantime, the instant consolidated cases were transferred to this Court's Third Division, pursuant to the Order dated October 1, 2018.41 In the Resolution dated January 29, 2019, the Court admitted the following Exhibits: "R-1" (CTA Case No. 9416), "R-2" (CTA Case No. 9416), "R-3" (CTA Case No. 9416), "R-1" (CTA Case No. 9207), "R-2" (CTA Case No. 9277), "R-3" (CTA Case No. 9207), "R-4" (CTA Case No. 9277), "R-5 (CTA Case No. 9207), and "R-6 (CTA Case No. 9277), subject to the Court's final determination and/or appreciation of its purposes, materiality, relevancy and probative value to the issues involved in the instant cases. Subsequently, petitioner filed its Memorandum on March 22, 2019, 42 while respondent filed his Memorandum on March 28, 2019.43 2019.

The consolidated cases were deemed submitted for decision on April 2,

THE ISSUE

The parties submitted this sole issue for the Court's resolution: "WHETHER OR NOT PETITIONER IS ENTITLED TO A REFUND OR TAX CREDIT OF ITS UNUTILIZED

INPUT VAT ARISING FROM DOMESTIC PURCHASES

AND IMPORTATION

OF GOODS

(OTHER THAN

CAPITAL GOODS), DOMESTIC PURCHASES OF SERVICES, AND PURCHASES OF CAPITAL GOODS

ATTRIBUTABLE TO ZERO-RATED SALES FOR THE 3RD

QUARTER OF TAXABLE YEAR 2013 IN THE AMOUNT

OF P87,123,112.79, 4TH QUARTER OF TAXABLE YEAR 2013 IN THE AMOUNT OF P68,299,816.85 AND 1ST

QUARTER OF TAXABLE YEAR 2014 IN THE AMOUNT

OF P8,459,647.53 OR IN THE AGGREGATE AMOUNT OF P163,882,577.17.'~

CTA CASE NOS, 9207, 9277 & 9416

THE ARGUMENTS OF THE PARTIES

Petitioner argues that it timely filed its administrative and judicial claims for refund or issuance of tax credit certificate of unutilized input VAT attributable to zero-rated sales in the 3rd and 4th Quarters of 2013 and 1st Quarter of 2014; that it is a VAT-registered entity; that it is engaged in zero- rated export sales in the 3rd and 4th Quarters of taxable year 2013 and 1st Quarter of taxable year 2014 the consideration for which was paid for in acceptable foreign currency and accounted for in accordance with Bangko Sentral ng Pilipinas (BSP) rules and regulations; that it incurred or paid input taxes attributable to zero-rated sales for the 3rd and 4th Quarters of 2013 and the 1st Quarter of 2014; and that the input taxes were not applied against output tax liability during and in the succeeding quarters. On the other hand, respondent counter-argues that the petitions must be dismissed for failure of petitioner to substantiate its administrative claim for refund; that since respondent rendered a decision, the jurisdiction of the Court shifts from a trial court to an appellate tribunal; that the Court should confine itself to whether the findings of respondent are consistent with law; that petitioner is not entitled to refund in the amounts of P87, 123,111.79, P68,299,816.85 and P8,459,647.53; and that taxes paid and collected by the BIR are presumed to have been made in accordance with law, rules and regulations and the burden to prove otherwise is upon petitioner.

THE RULING OF THE COURT

Pursuant to the provisions of Sections 112(A) and (C) of the National Internal Revenue Code (NIRC) of 1997, as amended, jurisprudence has laid down certain requisites which must be complied with by the taxpayer-applicant to successfully obtain a credit/ refund of input VAT. Said requisites are classified into certain categories, to wit: Timeliness qfthe filing qfthe administrative andjudiciaf claims: 1, The claim is filed with the BIR within two years after the close of the taxable quarter when the sales were made;45

2. In case of full or partial denial of the refund claim, or the failure on the part of the Commissioner to act on the said claim within a period of 120 days, the judicial claim has been filed with this Court, within 30 days from receipt of th/

CTA CASE NOS. 9207, 9277 & 9416 decision or after the expiration of the said 120-day period; 46 Taxpqyer's registration with the BIR:

3. The taxpayer is a VAT -registered person;47 Taxpqyer's z.ero-rated sales:

4. The taxpayer is engaged in zero-rated or effectively zero-rated sales·48 '

5. For zero-rated sales under Sections 106(A)(2)(1) and (2); 106(B); and 108(B)(1) and (2), the acceptable foreign currency exchange proceeds have been duly accounted for in accordance with BSP rules and regulations;49 Taxpqyer's input VAT claim:

6. The input taxes arc not transitional input taxcs;50

7. The input taxes are due or paid;51

8. The input taxes claimed are attributable to zero-rated or effectively zero-rated sales. However, where there are both zero-rated or effectively zero-rated sales and taxable or exempt sales, and the input taxes cannot be direcdy and entirely attributable to any of these sales, the input taxes shall be proportionately allocated on the basis of sales volume;52 and 9.

The input taxes have not been applied against output taxes during and in the succeeding quarters. 53 Petitioner'S administrative and judicial claims were timely made/¥ 46 Steag State Power, Inc. (Formerly State Power Development Corporation) vs. Commissioner of Internal Revenue, G.R. No. 205282, January 14, 2019; Rohm Apollo Semiconductor Philippines vs. Commissioner of Internal Revenue, G.R. No. 168950, January 14, 2015. 47 Intel Technology Philippines, Inc. vs. Commissioner of Internal Revenue, G.R. No. 166732, April 27, 2007; San Roque Power Corporation vs. Commissioner of Internal Revenue, G.R. No. 180345, November 25, 2009; and AT&T Communications Services Philippines, Inc., G.R. No. 182364, August 3, 2010. 48 /d.

49 fd.

so ld.

51 ld.

CT A CASE NOS. 9207, 9277 & 9416 The first requisite pertains to the filing of the claim for tax credit or refund of input VAT before the BIR, within two (2) years from the close of the taxable quarter when the zero-rated or effectively zero-rated sales were made. The present claim covers the third and fourth quarters of TY 2013 and first quarter of TY 2014, which respectively closed on September 30, 2013, December 31, 2013 and March 31, 2014. Counting two (2) years from said dates, petitioner had until September 30, 2015, December 31, 2015 and March 31, 2016, within which to file its administrative claims for tax credit or refund. Clearly, petitioner's administrative claims for refund were timely filed, as shown below:

Last Day to File CTACase Close of the Administrative Date of Filing of No.

Taxable Period Taxable Quarter Claim Administrative Claim 9207 3rd Quarter 30-Sep-13 30-Sep-15 29-Jun-1554 ofTY 2013 9277 4th Quarter 31-Dec-13 31-Dec-15 30-Sep-1555 ofTY 2013 9416 1st Quarter 31-Mar-14 31-Mar-16 28-Mar-16" ofTY 2014 On the other hand, the second requisite is to the effect that the judicial claim must have been filed within thirty (30) days from receipt of respondent's decision or after the expiration of the 120-day period under Section 112(C). Record reveals that upon filing of petitioner's administrative claims it simultaneously submitted complete documents in support thereof. Considering that respondent failed to act on the subject claims within the said 120-day period, petitioner had 30 days after the lapse of the 120-day period within which to seek appeal before this Court. Evidently, petitioner's filings of its judicial claims were also filed on time, to wit: Date of Filing of Administrative End of120 days Claim and for tbe BIR End of 30 days Submission of Commissioner to from the Date of Filing CTACase Taxable Complete decide on tbe No.

Period Documents claim 3rd Quarter 29-Jun-15 27-0ct-15 9207 ofCY 2013 4th Quarter 30-Sep-15 28-Jan-16 9277 ofCY2013 1st Quarter 28-Mar-16 26-Jul-16 9416 ofCY 2014 54 Docket (CTA Case No. 9207) Vol. 3, Exhibit "P-31" to "P-31.3", pp. 2345 to 2353. 55 1d., Exhibit "P-32" to "P-32.3", pp. 2354 to 2362. 56 1d., Exhibit "P-47" to "P-47.3", pp. 2530 to 2536. expiration of the of Petition for 120 days Review 26-Nov-15 24-Nov-15 27-Feb-16 26-Feb-16 25-Aug-16 05-Aug-16 ~

CTA CASE NOS. 9207, 9277 & 9416 Having determined that petitioner timely filed both its administrative and judicial claims, we shall now proceed to make a determination of petitioner's compliance with the other requisites. Petitioner is a VAT-registered taxpayer.

Petitioner complied with the third requisite considering that it is a VAT registered taxpayer with BIR Certificate of Registration No. OCN 8RC0000048136 with Taxpayer's Identification Number (TIN) 004-870-171- 000.57 Not aU of petitioner's reported zero-rated sales or effectively zero-rated sales during the 3rd and 4th Quarters of TY 2013 and 1st Quarter of TY 2014 qualify as such.

Anent the fourth and fifth requisites, petitioner has proven that it is an entity registered with the Securities and Exchange Commission (SEC) under SEC Reg. No. A199602982 dated July 24, 199658. The registration, however, is under petitioner's former name "Australasian Philippines Mining, Inc." until the issuance of Certificate of Filing of Amended Articles of Incorporation dated January 7, 201559 bearing the petitioner's new trade name "OceanaGold (Philippines), Inc.". Petitioner was established with the primary purpose: 'To render exploration and other related seroices as well as all aspects of technical, engineering and management servim to individuals, partnerships, associations and corporations engaged in mining or in a'!Y manner, in the acquisition, conveyance, storage, marketing, processing, refining and distribution of minerals; to extended financial assistance to local mining enterprises or mineral tenement owners through service contracts without engaging in financing activity as defined in Republic Act No. 5980 and to provide technical and managerial services in the execution of such exploration activities as prospecting, geo-technical suroeying, drilling, boring, tunneling, bulk sampling, metallurgical testing and other studies in evaluating the development potential of metal and mineral deposits of all kinds; to acquire an interest in such enterprise or corporation to the extent allowed by law; to enter into contracts with local mineral tenement owners, mineral exploration enterprises in connection with above activities; and to enter into agreements with the President of the Philippines or other agencies of the Philippine government to provide financial assistance for large scale exploration, development and utilization of minerals, petroleum and other mineral oils pursuant to the provisions of Republic Act No. /

CT A CASE NOS. 9207, 9277 & 9416 7942 otherwise known as the "Philippine Mining Act of 1995" and its amendments, if any. '"o Petitioner is likewise a Board of Investment (BOI)-registered entity as evidenced by Certificate of Registration No. 2011-270 as New Export Producer ofDore Bars and Copper Concentrate.61 Petitioner contends that during the third and fourth quarters of CY 2013 and first quarter of CY 2014, it generated export sales of gold, silver and copper to its foreign customers Trafigura Pte. Ltd. and Perth Mint Australia; and that these export sales were paid for in acceptable foreign currency and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP). Petitioner submits that such export sales are subject to zero-percent (0%) VAT pursuant to Section 106(A)(2)(a)(1) of the NIRC of 1997, as amended, which states: "SEC. 106. Value Added Tax on Sale of Goods or Properties. - "(A) Rate and Base ofT ax.- x x x "(2) The following sales by VAT-registered persons shall be subject to zero percent (0%) rate: "(a) Export Sales. -The term 'export sales' means: "(1) The sale and actual shipment of goods from the Philippines to a foreign country, irrespective of any shipping arrangement that may be agreed upon which may influence or determine the transfer of ownership of the goods so exported and paid for in acceptable foreign currency or its equivalent in goods or services, and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP);" Based on the foregoing, in order for an export sale to qualify as zero- rated, the following essential elements must be present:

1. the sale was made by a VAT registered person; 2.

there was sale and actual shipment of goods from the Philippines to a foreign country; and, 3.

the sale was paid for in acceptable foreign currency accounted for in accordance with the rules and regulations of the BSP. As for the first essential element, it has been setded that petitioner is a VAT -registered person/v"'

CTA CASE NOS. 9207, 9277 & 9416 Relative to the second essential element are Sections 113(A)(1), (B)(1), (2)(c), and (3) of the NIRC of 1997, as amended, as implemented by Sections 4.113-1(A)(1), B(1), and (2)(c) of Revenue Regulations (RR) No. 16-05, as amended, which provide that any VAT registered person claiming VAT zero- rated direct or considered export sales must present, among others, the following documents:

1. the sales invoice as proof of sale of goods;

2. the bill of lading or airway bill as proof of actual shipment of goods from the Philippines to a foreign country. Sections 113(A)(1), (B)(1) and (2)(c) of the NIRC of 1997, as amended, and Sections 4.113-1(A)(1), (B)(1) and (2)(c) of RR No. 16-05, are quoted hereunder for easy reference: "SEC. 113.

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

(1) A VAT invoice for every sale, barter or exchange of goods or properties; and XXX XXX XXX (B) Information Contained in the VAT Invoice or VAT Official Receipt. - The following information shall be indicated in the VAT invoice or VAT official receipt:

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

(2) The total amount which the purchaser pays or is obligated to pay to the seller with the indication that such amount includes the value-added tax: Provided, That: XXX XXX XXX (c) If the sale is subject to zero percent (0%) value- added tax, the term 'zero-rated sale' shall be written or printed prominently on the invoice or receipt;" (Underscoring supplied) "SEC. 4.113-1.

Invoicing Requirements. - (A) A VAT -registered person shall issue: - ;"'/ CTA CASE NOS. 9207, 9277 & 9416

(1) A VAT invoice for every sale, barter or exchange of goods or properties; and XXX XXX XXX Only VAT -registered persons are required to print their TIN followed by the word 'VAT' in their invoice or official receipts. Said documents shall be considered as a 'VAT Invoice' or VAT official receipt.

All purchases covered by invoices/ receipts other than VAT Invoice/VAT Official Receipt shall not give rise to any input tax. VAT invoice/ official receipt shall be prepared at least in duplicate, the original to be given to the buyer and the duplicate to be retained by the seller as part of his accounting records. (B) Information contained in VAT invoice or VAT offtcial receipt. - The following information shall be indicated in VAT invoice or VAT official receipt:

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

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

(c) If the sale is subject to zero percent (0%) VAT, the term 'zero-rated sale' shall be written or printed prominendy on the invoice or receipt;" (Underscoring ours) Moreover, the sales invoices supporting the export sales must be duly registered with the BIR and contain all the required information, pursuant to Sections 23 7 and 238 of the NIRC of 1997, as amended, to wit: "SEC. 237. Issuance of Receipts or Sales or Commercial Invoices. - All persons subject to an internal revenue tax shall, for each sale or transfer of merchandise or for services rendered valued at Twenty-five pesos (P25.00) or more, issue duly registered receipts or sales or commercial invoices, prepared at least in duplicate, showing the date of transaction, quantity, unit cost and description of merchandise or nature of service ..... " "SEC. 238. Printing of Receipts or Sales or Commenial Invoices. - All persons who are engaged in business shall secure from the Bureau of Internal Revenue an authority to print receipts or sales or commercial invoices before a printer can print the same. d

CTA CASE NOS. 9207, 9277 & 9416 No authority to print receipts or sales or commercial invoices shall be granted unless the receipts or invoices to be printed are serially numbered and shall show, among other things, the name, business style, Taxpayer Identification Number (TIN) and business address of the person or entity to use the same, and such other information that may be required by rules and regulations to be promulgated by the Secretary of Finance, upon recommendation of the Commissioner." (Underscoring ours) Thus, only export sales supported by above-stated documents shall qualify for VAT zero-rating under Section 106(A)(2)(a)(l) of the NIRC of 1997, as amended.

In its Quarterly VAT Returns for the 3rd and 4th quarters ofTY 2013 and 1st quarter of TY 2014, petitioner declared total sales/receipts of P11,446,282,372.44, which include zero-rated sales/receipts amounting to Pll ,443,573,448.60, to wit: 3rd Quarter 4th Quarter 1st Quarter ofTY 2013 ofTY 2013 ofTY 2014 (Exhibit "P-"8.1 "/2 (Exhibit "P-11.2"/3 (Exhibit "P-17.2"/' Vatable Sales/Receipts f' .

f' 444,867.14 f' 2,264,056.70 f' Total 2,708,923.84 Zero-Rated Sales/Receipts 3,169,031,145.39 2,335,169,378.27 5,939,372,924.94 11,443,573,448.60 Exempt Sales/ Receipts - - - - Total Sales/Receipts P3,169,031,145.39 P2,335,614,245.41 P5,941,636,981.64 Pl1,446,282,372.44 These total declared zero-rated sales were incurred by the petitioner from the shipments of gold and copper to its foreign clients, Trafigura Pte. Ltd. and Western Australian Mint, pursuant to the respective Offtake Agreement65 and Refining Agreement66. To support the said zero-rated sales, petitioner submitted in evidence the corresponding sales invoices 67 and export documents, such as, bills of lading/air waybills68, permits to export69, which were all examined by the Court- commissioned Independent Certified Public Accountant (ICP A). Upon scrutiny of the supporting documents together with the ICP A reporr1°, the following are the summary of petitioner's zero-rated saled

CTA CASE NOS. 9207, 9277 & 9416 Details Amount (Net of 4th QUARTER OF TY 2013 Sales Invoice Amount (Net Bill of Lading / Ait of Customer Waybill Details Deductions) Trafigura • No. ES-06-01 • No. 00007 Pte. Ltd.

• Date: 13-Jun-13 • Date: 28-Sep-13 (CuCon Shipmmf 3) • J•:xhibit P-2012-9 • Exhibit P-2007-10 12,100,627.70 Trafigura • No. HE-06-02 • No. 00011 Pte. Ltd.

• Date: 30-Jun-13 • Date: 24-0ct-13 (CuCon Shipmmt 4) • ExhibitP-2012-10 • Exhibit P-2007-11 10,978,930.33 'fraftgura • No. TL-07-05 • No. 00010 Pte. 1 .td.

•Date: 5-Jul-13 • Date: 17-0ct-13 (CuCon Shipmmt 5) • Exhibit P-2012-3 • Exhibit P-2007 -3 11,223,272.13 Trafigura • No. HS-1307 -01 • No. 00012 Pte. l.td.

• Date: 19-Jul-13 • Date: 15-Nov-13 (CuCon Shipmmt6) • Exhibit P-2012-4 • Exhibit P-2007-4 11,573,019.62 Trafif,'tlra • No. PS-2013-01 • No. 00013 Pte. Ltd.

• Date: 4-Aug-13 • Date: 15-Nov-13 (CuCon • Exhibit P-2012-5 • Exhibit P-2007-5 Shipment 1) 11,004,521.78 2nd Quarter ofTY 2013 117.00 3•d Quarter ofTY 2013 4th Quarter ofTY 2013 Amount (in US Dollar) Declared in: 2nd I 3td 4th 1st I 2nd Quarter Quaster Quarter ofCY 2013 ofCY 2013 ofCY 2014 11,787,882.00 1,034,664.53 - 11,096,551.00 576,462.33 10,978,130.00 915,262.07 10,412,094.00 1,823,050.19 10,164,092.00 1,479,027.15 - - ~- Peso Equivalent of the amount declared in 3rd Quarter ofTY 2013 77 136.09 Peso Equivalent of the amount declared in 4th Quarter of CY 2013 44,679,401.07 24,893,084.56 - 39,523,304.34 79,402,221.81 _64,418,435.90 4 Trafigura Pte. l.td.

(CuCon

CTA CASE NOS. 9207, 9277 & 9416 1• No. ES-1309-08 • No. 00014 • Date: 11-Aug-13 • Date: 15-Nov-13 • Exhibit P-2012-6 • Exhibit P-14.3 • No. OP-310-19 • No. 00016 • Date: 15-Dec-13 • Exhibit P-2007-6 • No. 00018 • Date: 13-Jan-14 • ExhibitP-2007-12 • No. 00020 • Date: 18-l'cb-14 • Exhibit P-2012-12 • Exhibit P-2007-13 • No. CAP-1316-12 • No. 00022 • Exhibit P-2012-16

1ST QUARTER OF TY 2014

Sales Invoice Amount (Net Bill of Lading / Air of Customer Waybill Details Deductions) Trafigura • No. RW-13014-10 • No. 00018 Pte. I .td.

• Date: 10-0ct-13 • Date: 13-Jan-14 (CuCon Shipmmt10) • ExhibitP-2012-11 • Exhibit P-2007-12 14,262,906.43 'f'rafi!-,'1.lra • No. EA-1313-10 • No. 00020 Pte. l.td.

• Date: 29-0ct-13 • Date: 18-Feb-14 (CuCon Shipment 11) • Exhibit P-2012-12 • Exhibit P-2007-13 14,144,944.92 Trafigura • No. CAP-1316-12 • No. 00022 Pte. l.tJ.

• Date: 10-Nov-13 • Date: 24-Mar-14 (CuCon Shipment 12) • Exhibit P-2012-13 • Exhibit P-2007-14 13,448,568.74 'l'rafi!-,''Ura • No. OS -1317-13;

• No. 00023 Pte.J.td.

(CuCon • Date: 21-Dec-13 • Date: 3-Apr-14 Shipment 13) • Exhibit P-2012-17 • Exhibit P-2007-19 14,299,084.05 Trafi!-,'1.lfa • No. DS-1317-14 • No. 00025 Pte. l.tJ.

• Date: 28-Dcc-13 • Date: 5-Apr-14 (CuCon Shjp_ment 111_ • Exhibit P-2012-18 • Exhibit P-2007-20 14,027,213.95 Trafi!-,'1.lra • No. EO -1402-15 • No. 00026 Pte. Ltd.

• Date: 24-Jan-14 • Date: 7-May-14 (CuCon S htPment 15) • Exhibit P-2012-19 • Exhibit P-2007-21 14,300,632.93 Trafigura • No. CP-1402-16 • No. 00027 Pte. Ltd.

• Date: 6-Feb-14 • Date: 1-Jun-14 (CuCon Shipment16) • Exhibit P-2012-20 • Exhibit P-2007-22 13,096,588.83 Trafigura • No. OR-320-17 • No. 00028 Pte. Ltd.

• Date: 26-Feb-14 • Date: 6-Aug-14 (CuCon • Exhibit P-2012-21 • Exhibit P-2007-23 Shipment 17) 27,435,142.92 - Amount (in US Dollar) Declared in: Peso Equivalent of the amount 4th ht 2nd 1 3td declared in 1st Quarter Quarter Quarter Quarter of CY ofCY 2013 ofCY 2014 ofCY 2014 2014 11,364,026.85 3,639,893.69 - 163,528,047.85 11,912,003.45 2,956,670.98 132.739,743.65 12,428,35S.25 1,716,317.87 - 76,876,623.51 - 15,106,348.31 676,637,510.96 14,819,297.20 663.780,032.46 I I - 15,300,333.57 - 687,391,966.17 14,592,624.86 655,135,893.09 - 28,841,830.48 - 1,291,871,734.13 _,.,/

CTA CASE NOS. 9207, 9277 & 9416 • No. DG-49-18 27 Based on the table above, aside from a minor difference of P31.97 between the zero-rated sales per supporting documents and zero-rated sales declared per BIR return for the 1st quarter of TY 2014, the Court noted that zero-rated sales declared in the 1st quarter of TY 2014 in the total amount of P4,681,519,998.33 ($104,438,010.16), as determined below, are supported by invoices but dated not within the period of claim. Amount Declared in the 4th Quarter of TY Customer Sales Invoice 2013 Peso Equivalent • No. 00025 Trafigura Pte. Ltd.

• Date: 5-Apr-2014 (CuCon Shipment 14) • Exhibit P-2007-20 14,819,297.20 663,780,032.46 • No. 00026 Trafigura Pte. Ltd.

• Date: 7-May-2014 (CuCon Shipment 15) • Exhibit P-2007-21 15,300,333.5 7 687,391,966.17 • No. 00027 Trafigura Pte. Ltd.

• Date: 1-Jun-2014 (CuCon Shipment 16) • Exhibit P-2007-22 14,592,624.86 655,135,893.09 • No. 00028 Trafigura Pte. Ltd.

• Date: 6-Aug-2014 (CuCon Shipment 17) • Exhibit P-2007-23 28,841,830.48 1,291,871,734.13 • No. 00029 Trafigura Pte. Ltd.

• Date: 6-Aug-2014 (CuCon Shipment 18) • Exhibit P-2007-24 27,900,782.04 1,249,720,668.82 • No. 00034 Perth Mint Australia • Date: 02-Apr-14 (Drm 8) • Exhibit P-2007-26 2,983,142.01 133,619,703.66 TOTAL 104,438,010.16 4,681,519,998.33 Both the discrepancy of P31.97 and zero-rated sales supported by invoices dated not within the period of claim amounting to P4,681,519,998.33 should be denied zero-rating. Further, petitioner failed to submit the corresponding sales invoice (No. 00033) of shipment of dore (Dore 7) to client Perth Mint Australia with related ~ 0.7()

CTA CASE NOS. 9207,9277 & 9416 sales amount of $2,533,410.72 (P113,737,474.27). Thus, the same should likewise be deducted from petitioner's total zero-rated sales. Verily, petitioner satisfactorily complied with the second essential element but only in as much as the zero-rated sales of P6,648,315,944.03, computed as follows:

Zero-rated sales per VAT Returns p 11,443,573,448.60 Less: Disallowances Supported by invoices but dated not within the period of claim p 4,681,519,998.33 Without supporting document 113,737,506.24 4,795,257,504.57 Zero-rated sales duly supported by sales invoices and bills of lading/ airway bill p 6,648,315,944.03 Customer Trafi1-,'llra Pte. Ltd.

(CuCon Shipment I) Trafigura Pte. Ltd.

(CuCon Shipmen/ 2) Trafigura Ptc.l,td.

(CuCon S~en/3) Trafigura Pte. l.td.

(CuCon Jhipment.f) ·r·rafihrura Pte. Ltd.

(CuCon Shipment 5) For CuCon Shipments 3&4 For CuCon Shipments 4&5 Total of As for the third essential element, i.e., the sale was paid for in acceptable foreign currency accounted for in accordance with the rules and regulations of the BSP, petitioner submitted in evidence the bank credit memos71 and certificates of inward remittances72 issued thereto by HSBC. Upon comparison of petitioner's declared zero-rated sales which are duly supported by sales invoices against the inward remittance per bank certifications, the Court found that the zero-rated sales in the amount of $1,002,249.0073 has no corresponding inward remittance, to wit: Sales Sales declared in Inward Remittance (Net of 3•d Quarter of 4•h Quarter of 111 Quarter of Deductions)

TY 2013

TY2013 TY2014 Amount Bank Reference Exhibit 8,689,702.00 3,671,775.00 RE21304054-19262;

1,671,890.57 RE51305024-25425;

14,033,397.57 1,764,550.51 - 14,033,367.57 RE01310047-03600 "P-27.1" 5,873,897.00 4,048,250.00 RES 1305065-24325;

1,042,275.00 RE61305148-186%;

1,467,967.41 RE11306171-23271;

12,432,429.41 1,485,54(J.45 - 12,432,389.41 Rl ·:01310285-23920 "P-27" 4,527,646.00 Rl ·:41305221-22334;

11,223,272.13 1,034,(J64.53 - 965,598.70 RE21311WH-10372 "P-26.3" 4,681,218.00 RE11306214-10191;

10,978,930.33 576,462.33 519,466.97 RJ•:81311279-0550H "P-26.2" 4,126,461.00 1,073,819.00 RE91307101-30789;

RE31307258-05H93;

11,223,272.13 10,978,130.00 915,262.07 861,122.13 RJ:o:5131 ?053-02985 "P-27.9" "P-26.2", 9,042,473.00 RE31306109-12213 "P-26.3" "P-27.9", 9,681,629.00 RE71306276-20787 "P-26.2" 33,425,474.59 35,479,433.80 71 Exhibits "P-2008-1-1" to "P-2008-1-24", "P-2008-2-1" to "P-2008-2-36" and "P-2008-3-1" to "P-2008-3-38". 72 Exhibits "P-2011-1" to "P-2011-45"; "P-26" to "P-26.9"; "P-27" to "P-27.11"; and "P-45" to "P-45.11" 73 Pertaining to CuCon Shipments 6, 7 & 8, as highlighted in the table presented above. Sales without Inward Remittance 30.(1() 4U.IJ(J (1, 176,W3.64) /V' CuCon Shipments 3, 4& 5 Trafigura Pte. l .td.

(CuCon Ship'}lent 6) Trafigura Pte. Ltd.

(CuCon Shipment 7) Trnfigura Pte. Ltd.

(CuGm .l'hipment8) Jlor CuCon Shipments

(J & 7

For CuCon Shipments 7&8 'l'otal of CuCon Shipments 6&7 Trafi~-,JUra Pte. Ltd.

(CuCon l'hipmmt 9) 'l'rafii-,JUra Pte. l,td.

(CuCon Shipmen/ 10) Traft~-,JUra Pte. f.td.

(CuC"nn .l'hif'nmt II) Trafth'Ura Pte. 1 .td.

(CuCon Shipmen/ 12) Perth Mint Amtralia

~'"" I)

Perth Mint Australia ~'"" 2) Perth Mint Australia ~''" 3) Perth Mint Australia ~''" +) Perth Mint Australia

~'"' S)

Perth Mint Australia ~''" 6) Perth Mint Australia (/lr!/ to /Jore .l"hipmeniJ f- +) Perth Mint Australia (/14}. to Pore Shipment.~· i- 91

CTA CASE NOS. 9207, 9277 & 9416 _I 11,573,019.62 10,412,094.00 1,823,050.19 11,(Kl4,521.78 10,164,092.lKl 1,479,027.15 13,634,323.51 11,994,352.00 2,421,096.89 36,211,864.91 24,509,432.95 22,085,451.00 3,730,709.87 14,262,906.43 11,364,026.85 14,144,944.92 11,912,003.45 13,448,568.74 12,428,355.25 1,755,328.80 1,755,328.80 1,885,770.00 1 ,885, 770.00 1,814,944.00 1,818,622.18 2,440,859.00 2,445,8?5.24 1,821,416.00 1,831,42H.33 2,100,459.90 16,434.00 .

?6 R'i6 'iO I .

.

3,639,893.69 2,956,670.98 1,716,317.87 .

(5,718.58) 2,105,443.34 I I I 5,277,864.00 RE21307247-17572;

..

1,742,935.62 Rl~71312094--08437 "P-27.8" 5,354,180.00 R£81308156-14348 "P-27.7" 4,261,623.00 llli51308084-00945;

7,051,982.00 RE81308218-31148 "P-27.6" "P-?77" 7, 784,492.00 RI~31307310-23463 "P-27.B'; liE' ix:'p :,~,~ i'' 3,736,539.29 RE11312178-01531 .

. ·,, .

.~;,~~ '49.00 35,209,615.91 " 4,419,358.00 8,970,903.00 R.l::':o1308229-09590; 7,543,995.00 RE51309044-08635;

.1,575,136.95 R.E.:~ 1309179-0320.\ 24,509,.192.95 RE41312188-17914 "P-27.5" 40.()() 4,402,318.00 4,383,615.00 RE51309190-04045;

1,947,745.85 RE7131<Xl15-00847;

3,529,187.57 RE31310234-01263;

14,262,866.42 RE71401170-25627 "P-26.11" 40.0[ 4,595,866.00 6,690,105.92 RE21310171-29812;

2,858,943.00 RE31311122-11983;

14,144,914.92 RE31403040-18333 "P-26.10" 30.()() " 9,705,408.88 2,090,678.95 RE81311132-28928;

1,670,554.37 RE31311226-29343;

13,466,642.20 R.l•:41403103-10734 "P-26.7" (18,1173.41>) ·~ 1,755,318.80 19402414 "P-27.3" 10.()0 .

1,885,7W.OO 23500921 "P-27.2" 10.()0 1,814,934.00 LD7264548A1-1 "P-26" 1().()() 2,440,849.00 326414778 "P-26.1" lll.(l() 1,821,406.00 003395050 "P-26.6" 10.00 2,100,450.00

LD 6995441H1-1

"P-45.11" 16,424.00 354342168 "P-27.4" 1(1.1)() ?_l)f\46.'10 17R41l/J{(,5 "P-2f .. S" Hl.Oll /Y' Sales Invoice 00012 00013 00014 Total --

CTA CASE NOS. 9207, 9277 & 9416 To determine the peso equivalent of the said amount, the Court applies the average foreign exchange rate used by petitioner in recording the sales transactions. Thus, the peso equivalent of $1,002,249.00 is P43,777,783.33, computed as follows:

Peso Amount Declared in: US Dollar Amount Declared in: Sales without Total in US Inward 3rd Quarter of 4th Quarter of Total in PhP (A) 3rd Quarter of 4th Quarter Dollar (B) Remittance TY2013 TY2013 TY2013 ofTY 2013 InUSD (C) 451,425,706.25 79,402,221.81 530,827,928.06 10,412,094.00 1,82.1,050.19 12,235,144.19 445,836,715.08 rA,418,435.90 510,255,150.98 10,164,092.00 1,479,027.15 11,643,119.15 1,002,249.00 526,119,056.(jl) 105,449,906.60 631,568,963.29 11,994,352.CMJ 2,421,096.89 14,415,448.89 1,672,6S2,042.33 38,293,712.23 - -- -- ~- --- --- --- In fine, petitioner's valid zero-rated P6,604,538,160.70, computed as follows: sales amounted to Zero-rated sales duly supported by sales invoices and bill of lading/ airw"Y_ bill Less: Sales without proof of inward remittance Valid Zero-rated Sales for the 3rd and 4th Quarters ofTY 2013 and 1st Quarter of TY 2014 The input claimed are input taxes.

taxes being not transitional p 6,648,315,944.03 43,777,783.33 p 6,604,538,160. 70 The present claim in the total amount ofP163,882,577.17 pertains to the denied portions of the refund claims flled before the respondent. The said claimed input VAT amount arose from petitioner's purchases of goods and services for the 3rd and 4th quarters ofTY 2013 and 1st quarter ofTY 2014, as well as, the input VAT on purchases of capital goods from previous quarters, to wit:

3rd Quarter 4th Quarter 1st Quarter ofTY2013 ofTY 2013 ofTY2014 Input Tax Deferred on Capital Good.s exceeding P1 Million from Previous Quarter I' 17,271,975.58 I' 23,797,087.71 I' 22,128,875.68 I' Add: Input Tax on Capital Goods exceeding Pt Million Purchased this Quart<:r 8,065,083.67 - 184,285.71 ~- ~-- Peso Equivalent [(A)/(B)x(C)j 43,777,783.33 - Total 17,271,975.58 8,249,369.38 r/

CTA CASE NOS. 9207, 9277 & 9416 or Issuance ofT ax Apparendy, the above input taxes are not transitional input taxes, as understood under Section 111 (A) of the NIRC of 1997, as amended, to wit: "SEC. 111. Transitional/ Presumptive Input Tax Credits. - (A) Transitional Input Tax Credits.- A person who becomes liable to value-added tax or any person who elects to be a VAT- registered person shall, subject to the filing of an inventory according to rules and regulations prescribed by the Secretary of Finance, upon recommendation of the Commissioner, be allowed input tax on his beginning inventory of goods, materials and supplies equivalent for two percent (2%) of the value of such inventory or the actual value-added tax paid on such goods, materials and supplies, whichever is higher, which shall be creditable against the output tax." Parenthetically, transitional input tax credit operates to benefit newly VAT -registered persons, whether or not they previously paid taxes in the acquisitions of their beginning inventory of goods, materials and supplies. During the period of transition from non-VAT to VAT status, the transitional input tax credit serves to alleviate the impact of the VAT on the taxpayer. 74 Since the input taxes being claimed are not transitional input VAT, petitioner thus complied with the sixth requisite for the grant of an input VAT refund under Section 112 of the NIRC of 1997, as amended. r/

CTA CASE NOS. 9207, 9277 & 9416 Not aU of petitioner's input VAT being claimed for refund are due or paid.

The seventh requisite for the successful prosecution of an input VAT refund claim is to the effect that the input VAT being refunded should be due or paid. The fulfillment of this requisite is fully dependent on the compliance to the invoicing and substantiation requirements under the law. As mentioned, the present claim involving the input VAT amount of P163,882,577.17 pertains to the denied portions of the refund claims filed before the respondent. In support thereto, petitioner submitted its Schedule75 /Summary Lise6 of Purchases and Importations77, various invoices and official receipts78, import certifications with Statement of Setdement of Duties and Taxes79, various Authority to Print issued by the BIR to petitioner's suppliers80, which were all examined by the ICP A. In his Report dated March 24, 2017,81 the ICP A, Mr. Edward L. Roguel ofPunong Bayan & Araullo, summarized his observations as follows: Exhibit Reference Total input VAT Disallowed by the BIR Total No Exceptions Noted With Exceptions Noted a.

Certain local purchases of services were not supported by VAT official receipts b.

Certain local purchases of goods were not supported by VAT invoices c.

Docwnent is not valid for input VAT claim d.

Certain invoices and official receipts were dated outside the ear and period of claim e.

Certain invoices and official receipts with no date £ Certain invoices and official receipts were not named after the Company h.

Certain invoices and official receipts did not show the address of the Company 1.

Certain invoices and official receipts did not show the TIN of the Company I· Certain invoices and/ or official receipts were supported by Non-VAT invoice and/ or Non-VAT official recei£!s/purchases are zero-rated k.

VAT not separately indicated and no other document to ___ _support th_at VAT h~s been P':l~ -- -- ·- 75 Exhibits "P-16" to "P-16.2". 76 Exhibits "P-28" to "P-28.2". 77 Exhibits "P-29.3" to "P-29.5". 78 Exhibits "P-66" to "P-1461". 79 Exhibits "P2000", "P-2000-1" to "P-2000-168". 80 Exhibits "P-2006", "P-2006-1" to "P-2006-76". 81 Exhibit "P-51", pp. 8 to 9. P163,882,577 .17 P-65A P-65B-1 to P-65B-6; P- 2001 to P-2004; P-65B- P130,543,596.41 18 1" 11,858,419.60 P-65B-7 2,631,780.66 P-65B-7 1,482,873.52 P-65B-7 2,911,803.31 P-65B-8 21,347.83 P-65B-8 70,431.59 P-65B-9 22,444.35 P-65B-10 4,266,432.00 P-65B-11 97,158.26 P-65B-12 L 465,198.53 P-65B-13 -- ,.-../ A.

L n.

o.

p.

--'l.o r.

s.

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u.

CTA CASE NOS. 9207, 9277 & 9416 Certain invoices and official receipts are not BIR approved invoice (No ATP) With alterations without countersignatures Amount claimed is hig-her than the amount per docs Not original invoice/OR Double claim No support No SSDT or IEIRD claimed Input VAT not verified in the HSBC certificate Out of period importation 4,378,103.57 P-65B-14 1,746,783.60 P-65B-6 286,887.28 P-65B-5 630,012.22 P-65B-15 5,663.92 P-65B-16 2,059,780.51 P-65B-17 338,739.00 P-2005 1,538.00 P-2003B 63,583.00 P-65B-18 Total p 33,338,980.76 Total Input VAT Examined P163,882,577 .17 The Court holds the ICP A findings on the input VAT with noted exceptions proper. Thus, the total amount of 1'33,338,980.76 should be disallowed for not being properly substantiated by VAT invoices and official receipts as prescribed under Sections 110(A) and 113(A) and (B), 237 and 238 of the NIRC of 1997, as amended, in relation to Sections 4.110-2, 4.110-8 and 4.113-1 of Revenue Regulations (RR) No. 16-05, as amended. Upon further examination of the documents supporting the input VAT claim, the following input VAT in the total amount of 1'82,682,714.18 should likewise be disallowed on the ground as herein stated: Exhibit I Re,;stered Name Document No.

Date Input VAT Input VAT on purchases of goods and services supported by Invoices /Oflicial Receipts without Autboritv to Print" P-89 P-91 P-92 1'-93 1'-353 1'-357 P-359 P-359 1'-360 P-371 1'-389 P-389 1'-390 1'-391 P-391 P-391 P-391 1'-391 ACiiRSTEI!J. INDUSTRIAL SALES INC 32841 02-Jui-13 I' 1,135.71 ACERS'mEL INDUSTRIAL SALI\S INC 33871 24-Jui-13 2,320.80 ACERSTEEJ. INDUS'! RIAL SALES INC 34554 12-Aug-13 2,271.43

ACERSTEEL INDUSTRIAL SALES INC

34882 27-Aug-13 1,756.35 DELA TORIUo AND COMPANY INC 3342 24-Aug-13 1,970.40 DELTA Ei\RT!lMOVING INC: 6526 23-Aug-13 3,064,330.57 DELTA 1\ARTIIMOVINl; INC 6530 3,760,467.10 08-Aug-13 DEJ:l'i\ EARJ'IIMOVINC INC 06525 nr-:r;m EARTHMOVING INC 6701 23-Aug-13

DEUTSCIIE MOTORGI·:RATE INC

626071\ 05-Scp-13

DIDIPIO COMMUNJ'I'Y DEVT CORP

0097 26-Jul-13 DIDII'IO COMMUNriY DI•:VI' CORP 26-Jul-13

DIDIPIO COMMUNITY DINT CORP

0098 26-Jul-13 DIDII'IO COMMUNl'IY DE\'T CORP DIDIPIO COMMUNJ'I'Y DEVT COR!'

DIDIPIO COMMUNJ'I'Y DEVT CORP

0099 29-Jul-13

DIDIPIO COMMUNITY DEVT CORP

DIDIPIO COMMUNITY DEVT CORP

82 Revenue Memorandum Circular No. 52-2013 provides that "In all principal and supplementary receipts/invoice which can still be used until October 31, 2013, the term "valid until October 311 2013 only" shall be stamped prominently on the face of the receipts or invoices (original and duplicate copies). Otherwise, no deduction and input tax may be claimed using these receipts/invoices." 23,928.07 25,267.97 240.12 6,600.02 9,000.03 12,225.84 209,678.57 43,665.95 122,596.66 126,096.00 3,150.00 ¥

CTA CASE NOS. 9207, 9277 & 9416

P-391 DIDIPIO COMMUNITY DEV CORP

P-391 DIDIPIO COMMUNITY DEVT CORP

P-391 DIDIPIO COMMUNITY DEV’ CORP

P-39t DIDIPIO COMMUNITY DEVI CORP p-391 DIDIPIO COMMUNITY DEVT CORP

P-392 DIDIPIO COMMUNITY DEVT CORP

P-392 DIDIPIO COMMUNITY DEVT CORP 0101 16-Aug-13

P-392 DIDIPIO COMMUNITY DEV CORP

P-394 10,404.48 9,774.24 4,200.00 120,671.38 36,806.40 10,979.76 43,252.92 | P-393 DIDIPIO COMMUNITY DEVT CORP 4,320.00 P-393 DIDIPIO COMMUNITY DEVT CORP 0102 16-Aug-13 40,714.70 P-393 DIDIPIO COMMUNITY DEVI CORP 4,968.96 DIDIPIO COMMUNTYLY DEV T CORP 2,707.20 P-394 DIDIPIO COMMUNTIY DEV CORP 231,423.37 P-394 DIDIPIO COMMUNTLY DEVT CORP 0103 16-Aug-13 191,675.98 DIDIPIO COMMUNTTLY DEVI CORP 86,045.59 DIDIPIO COMMUNITY DEV CORP 404,762.01 DIDIPIO COMMUNITY DEV'T CORP 27-Aug-13 15,600.00 DIDIPIO COMMUNTIY DEVT CORP 9,500.16 P-396 DIDIPIO COMMUNTTY DEVT CORP 7,975.26 P-396 DIDIPIO COMMUNITY DEVT CORP 22-Aug-13 116,997.04 DIDIPIO COMMUNITY DEVT CORP 7,446.66 DIDIPIO COMMUNITY DEVT CORP 162,480.00 0106 27-Aug-13 14,584.32

DIDIPIO COMMUNITY DEVT CORP

P-398 DIDIPIO COMMUNITY DEV CORP

P-398 DIDIPIO COMMUNITY DEVT CORP

P-398 P-398 P-398 p-398 P-399 DIDIPIO COMMUNITY DEV! CORP

DIDIPIO COMMUNITY DEVT CORP

DIDIPIO COMMUNTTY DEV’ CORP

DIDIPIO COMMUNTIY DEV! CORP

DIDIPIO COMMUNITY DEVT CORP

DIDIPIO COMMUNITY DEV'T CORP

DIDIPIO COMMUNITY DEVT CORP

DIDIPIO COMMUNITY DEV'T CORP

DIDIPIO COMMUNILY DEVT' CORP

P-399 DIDIPIO COMMUNITY DEV CORP

P-400 DIDIPIO COMMUNITY DEVT CORP

p-400

DIDIPIO COMMUNITY DEV’ CORP

DIDIPIO COMMUNITY DVT CORP

DIDIPIO COMMUNITY DEVT CORP

DIDIPIO COMMUNITY DEVT CORP

DIDIPIO COMMUNITY DEVT CORP

DIDIPIO COMMUNITY DEVT CORP

RIVE MACHINES INC

09-Sep-13 P-400 P-400 P-400 P-400 P-400 P-457 16-Sep-13 23-Jul-13 01-Aug-13

P-464 ECT INDUSTRIAL SUPPLY INC

P-465 E'VCL INDUSTRIAL SUPPLY INC 14-Aug-13 21,151.50 7,784.72 7,148.58 30-Aug-13 18,086.40 205,731.93 8,082.13 82,800.00 45,073.68 26,811.36 487,261.00 120,671.38 612,642.39 8,691.25 8,633.95, 7,685.67 8,799.90 79,591.84 230.89 127.20 1,607.14 wv

CTA CASE NOS. 9207, 9277 & 9416 P-500 GHD Pry VID

P-500 GHD PTY LTD

3OLDEN ADVANCE MKTG CORP

GOLDEN ADVANCE MKTG CORP

3OLDEN ADVANCE MKTG CORP

EMS TECIINIK CORP

EMS ‘VECLINIK CORP

RMS ‘TECLINIK CORP

P-622 1:MS TECHNIK CORP

P-622 IMS ‘TTEESCHINIK CORP

P-623 MS ‘TECHNIK CORP

IMS ‘TECHNIK CORP

LMS ‘TECHNIK CORP

EMS ‘TECHNIK CORP

P-625 EMS TECHNIK CORP

P-625 EMS TICHINIK CORP

P-625

EMS TECIINIK CORP

MS ‘TECUNIK CORP

p-

P-625 EMS ‘1 ECHNIK CORP

P-626 EMS TECHNIK CORP

P-627 IMS TECIINIK CORP

P-627 TEMS ‘TECHNIK CORP

P-627 EMS ‘TRCHNIK CORP

P-627 EMS 'TECIINIK CORP

P

P-628 LEMS ‘TECTINIK CORP

P-628 EMS TECHNIK CORP

P-628 EMS ‘TECHNIK CORP

IMS ‘LECIINIK CORP

P-629 MS ‘TECHNIK CORP

4066 01-Oct-13 1,977.60 1183 22-Jul-13 236,535.87 342.32 1811 05-Aug-13 2,208.00 29-Aug-13 2,776.80 1840 29-Aup-13 1,320.00 a | 066 | oo 4067 01-Oct-13 4064 4100 4096 4097 4098

P-630 EMS ‘TECIINIK CORP

P-630 EMS TECHNIK CORP

EMS ‘TECHNIK CORP

P-630 IMS ‘TECLINIK CORP

P-630 RMS TECHNIK CORP

MS ‘TECHNIK CORP

P-631 EMS TECHNIK CORP

P-631 1{MS ‘TECHNIK CORP

IMS ‘TECHNIK CORP

EMS TECHINIK CORP

EMS TECHNIK CORP

MS ‘TEECLINIK CORP

EMS TECLINIK CORP

EMS TECHNIK CORP

P-635 EMS ‘ITE;CHNIK CORP

P-635 13MS ‘HECHNIK CORP

P-635 EMS ‘HECHNIK CORP

4099 4101 4111 4112 41143 4134 4135 4129 4131 4136 4162 4164 4211 4212 4213 01-Oct-13 01-Oct-13 10-Oct-13 10-Oct-13 10-Oct-13 10-Oct-13 17-Oct-13 06-Nov-13 06-Nov-13 06-Nov-13 06-Nov-13 06-Nov-13 07-Nov-13 07-Nov-13 06-Nov-13 19-Nov-13 26-Nov-13 17-Dec-13 17-Dec-13 17-Dece-13 5,412.00 136.80 1,677.60 145.68 1,221.60 638.40 1,410.00 5,016.00 4,752.00 792.00 2,874.00 1,500.00 3,981.60 813.60 7,999.20 1,992.00 1,800.00 915.60 4,413.60 402.00 1,286.40 i

CTA CASE NOS. 9207, 9277 & 9416 P-635 AMS TECH SORp IMS TECHNIK CORI 4166 o4-Dec-13 9,561.60 P-635 EMS TECHNIK CORP 988.80 P-635 EMS ‘TECHNIK CORP 4204 12-Dec-13 2,148.00 EMS TECHNIK CORP 4218 19-Dec-13 7 3055008177 1,884.00 10-Sep-13 171.00 “ P-643 UNNA INDUSTRIAL CORPORATION 68589 966.15 UNNA INDUSTRIAL CORPORATION 25,067.40 10-Jul-13 P-643 UNNA INDUSTRIAL CORPORATION 68584 09-Jul-13 1,272.84 p63 68564 O1-Jult3 6,332.14 68600 15Jult3 1,050.00 UNNA INDUSTRIAL CORPORATION 68605 16-Jul-13 2,856.00 68616 22-Jula3 2,684.40 68648 O1-Aug-13 138.00 p45 68651

UNNA INDUSTRIAL CORPORATION 68653

UNNA INDUSTRIAL CORPORATION 68654 01-Aug-13 3,325.20 UNNA INDUSTRIAL CORPORATION 68642 26-Jul-13 480.00 UNNA INDUSTRIAJ, CORPORATION 68680 07-Aug-13 8,443.44 aie 01-Aug-13 1,380.00 01-Aug-13 369.00 UNNA INDUSTRIAL CORPORATION 08-Aug-13 623.70 UNNA INDUSTRIAL CORPORATION 68691 2,774.40 08-Aug-13 UNNA INDUSTRIAL CORPORATION 68691A 816.00 1,153.35 2,928.00 197.40 17,917.20 9,973.50 5,999.40 2,635.72 802.80 13-Sep-13 2,526.60 05-Sep-13 10.50 647 687168 oa716C

UNNA INDUSTRIAL CORPORATION 68717C

687170

UNNA INDUSTRIAL CORPORATION 68718A

08721 22-Aug-13 22-Aug-13 22-Aug-13 23-Aug-13 27-Aug-13 15-Jul-13 P-648 UNNA INDUSTRIAL, CORPORATION 68723

P-649 UNNA INDUSTRIAL CORPORATION 68604

P-650 UNNA INDUSTRIAL CORPORATION 68770

UNNA INDUSTRIAL CORPORATION 68756

UNNA INDUSTRIAJ, CORPORATION 68750 04-Sep-13 1,927.20 P-651 UNNA INDUST RIA], CORPORATION 68773 16-Sep-13 D-877 NATIONWARE MARKETING SERVICES 15807 19-Oct-13 562.80 NATIONWARI: MARKETING SERVICES 15808 20-Oct-13 2,082.96 P-877 NATIONWARE MARKIVFING SERVICES 21-Oct-13 P-884 NETEX SYSTEMS INC O1-Jul-13 33,128.57 D-884 NETINX SYSYEMS INC 4,170.00 |

NETEX SYSTEMS INC

P-886 NETI:X SYSTEMS INC 1,476.00 P-886 NIETEX SYSTEMS INC 1,875.00 P-886 NETEX SYSTEMS INC 192.00 P-887 NETEX SYSTTMS INC 19-Aug-13 PCSL POWER & CONTROLS SPECTALI 622 17,209.60 : PCS] POWER & CONTROLS SPECIALI 622 17,209.60 PCST POWER & CONTROLS SPECIAL] 627 16-Aug-13 P-932 PCSE POWER & CONTROLS SPECIALI 623 19-Aug-13 8,625.60 PCST POWRR & CONTROLS SPECIALI 0624 28-Aug-13 3,919.56

P-933 PCSI POWER & CONTROLS SPRCIALI 0625

28-Aug-13

CTA CASE NOS. 9207, 9277 & 9416 P-934 PCSI POWER & CONTROLS SPECIALI 634 10-Sep-13 1,612.83 P-1014 PORTALLOY INDUSTRIAL SUPPLY CO 225732 04-Jul-13 6,414.60 P-1015 PORTALLOY INDUSTRIAL SUPPLY CO 226430 19-Jul-13 7,113.84 226554 1452.80 PORTALLOY INDUSTRIAL SUPPLY CO 226706 481.58 226987 4,788.00 PORTALLOY INDUSTRIAL SUPPLY CO 227247 345.60 PORTALLOY INDUSTRIAL SUPPLY CO 227042 402.24 PORTALLOY INDUSTRIAL SUPPLY CO 227043 1,260.00 P-1016 PORTALLOY INDUSTRIAL SUPPLY CO 227044 4,959.00 PORTALLOY INDUSTRIAL SUPPLY CO 227163 864.00 PORTALLOY INDUSTRIAL SUPPLY CO 227357 716.40 PORTALLOY INDUSTRIAL SUPPLY CO 227864 4,572.36 -—¥06 | QUEST EXPLORATION DRILLING 1821A 30-Aug-13 330,550.65 P-1124 SANFO INTERNATIONAL TRADING IN 7022 04-Jul-13 7,080.00 P-1125 SANEO INTERNATIONAL TRADING IN 7091 29-Jul-13 283,20 P-1160 SHORR INDUSTRIAL SALES INC 15-Jul-13 83,985.72 P-1160 SHORR INDUSTRIAL SALES INC 15-Jul-13 17,051.40 P-1162 SHORR INDUSTRIAL SALES INC 29-Jul-13 22,406.40 P-1162 SHORR INDUSTRIAL SALES INC 29-Jul-13 9,690.00 SOUTH MANILA V&F INC 1693 63,065.21 SOUTH MANILA V&F INC 1794 146,119.50

SOUT MANILA V&E INC

SUN PRINCE TBA CORPORATION

SUN PRINCE ‘TBA CORPORATION

SUN PRINCE TBA CORPORATION

SUN PRINCE. ‘TBA CORPORATION

P-1253 SUN PRINCE ‘IBA CORPORATION

SUN PRINCI: ‘IBA CORPORATION

SUN PRINCE TBA CORPORATION

SUN PRINCE FBA CORPORATION

‘LOP-RIGID INDUSTRIAL SAFETY SU P-1319 ‘TOP-RIGID INDUSTRIAL, SAFETY SU

P-1319 ‘TOP-RIGID INDUSTRIAL SAKE'LY SU

P-1164 SHORR INDUSTRIAL SALES INC 09-Aug-13 1,264.80 P-1165 SHORR INDUSTRIAL SALLS INC 3172 27-Aug-13 9,789.60 2-Aup-13

1796 2,618.42

14546 29,598.21 14758 2374.29 14759 50,828.57 14760 8,614.29 14769 26-Jul-13 4307.14 14971 16-Aug-13 5,250.00 15099 31-Aug-13 1,050.00 14675 15-Jul-13 257.14 64548 08-Jul-13 1,190.88 64580 08-Jul-13 11,402.16 64548A 08-Jul-13 3,109.68 i TOP-RIGID INDUSTRIAL SAFLET'Y SU 64936 20-Jul-13 36.00 P-1320 ‘VOP-RIGID INDUSTRIAL SAFETY SU 1,422.00 P-1322 ‘LOP-RIGID INDUSTRIAL SAELTY SU 65546 13-Aug-13 72.00 ‘TOP-RIGID INDUSTRIAL SABETY SU 02-Jul-13 1,423.50

/VNTTLE WIRE & CONDUTT INC

ZENITU WIRE & CONDUIT INC 22-Jul-13 511.86 P1461 ZENITH WIRE & CONDUTY INC 02-Aug-13 ENTE WIRD. & CONDUIT INC P-1146 SGS PHILIPPINES INC 30-Aug-13 p-1147 SGS PIHLIPPINES INC

P-1147 SGS PHILIPPINES INC

706.15 235.38 109287 26-Sep-13 P-1147 SGS PHILIPPINES INC 235.38 P-1147 SGS PHILIPPINES INC 4,188.74 kb

CTA CASE NOS. 9207, 9277 & 9416 115361 115663 115332 115928

P-1147 SGS PHILIPPINES INC

P1147 SGS PHILIPPINES INC

P-1147 SGS PHILIPPINES INC

SGS PHILIPPINES INC

SGS PITILIPPINES INC

ZENITH ELECTRICAL & INDUSTRIA

ZENTVTE ELECTRICAL. & INDUSTRIA

ZENTITT ELECTRICAL & INDUSTRIA

P-1438 ZBNITH ELECTRICAL & INDUSTRIA

P-1438 P-1439 P-1439 P-1439 ZENTIH G1 diCTRICAI, & INDUSTRIA

ZVINIVU ELECTRICAL & INDUSTRIA

ZENTLLLELECYTRICAL & INDUSIRIA

ZENTITT ELECTRICAL & INDUSTRIA

P-1440 P-1441

ZARNIVH ELECTRICAL & INDUSTRIA

ZENTVH BLECTRICAL & INDUSTRIA

115889 116024 09-Jul-13 16-Jul-13 08-Jul-13 9,682.78 706.15 7,671.33 2,557.14 6,408.82 706.15 4,744.22 694.21 35.70 22-Jul-13 4,731.60 20-Jul-13 25-Jul-13 116560 06-Aug-13 116671 08-Aug-13 subtotal B, Input VAT on purchases of goods and services supported by "Certified True Copy" Invoices/Official Receipts P-185 P-185

ANTRAK PHILIPPINES ‘TRANSPORT

ANTRAK PHILLIPPINES TRANSPORT

P-185 P-185 P-185 P-185 P-185 P-185 P-185 P-185

ANTRAK PHILIPPINES ‘FRANSPORT

ANTRAK PHILIPPINES TRANSPORT

ANTRAK PHILIPPINES TRANSPORT

ANTRAK PIT JPPINES ‘URANSPORT

ANTRAK PIILIPPINES TRANSPORT

ANTRAK PITLIPPINES TRANSPORT

ANTRAK PHILIPPINES TRANSPORT

AN'TRAK PHILIPPINES ‘TRANSPORT

P-185 P-185 P-192 Pp-192 P-192

ANTRAK PHILIPPINES TRANSPORT

AN'TRAK PHILIPPINIES TRANSPORT

ANTRAK PHILIPPINES URANSPORT

AN'TRAK PUTLIPPINES ‘TRANSPORT

AN'TRAK PEHTLIPPINES ‘URANSPORT

ANTRAK PHILIPPINES TRANSPORT

ANTRAK PHILIPPINES ‘TRANSPORT

P-192 P-192

ANTRAK PHTLIPPINUS ‘TRANSPORT

ANTRAK PHILIPPINES TRANSPORT

AN'TRAK PHILIPPINES ‘TRANSPORT

P-192 P-192 p-192 P-192 P-192 P-192 P-192

AN'TRAK PHILIPPINES TRANSPORT

ANTRAK PHILIPPINES ‘TRANSPORT

ANTRAK PHILIPPINES “FRANSPORT

ANTRAK PHILIPPINES ‘TRANSPORT

ANTRAK PHILIPPINES TRANSPORT

ANTRAK PHILIPPINES TRANSPORT

ANTRAK PLTLIPPINES TRANSPORT

ANTRAK PIT AIPPINES ‘TRANSPORT

AN'TRAK PHILIPPINES ‘TRANSPORT

ANTRAK PHILIPPINES TRANSPORT

P-192

ANTRAK PHILIPPINES ‘TRANSPORT

278 158 510.12 3,026.55 11,758.68 246.78 2,652.00 210.60 14,875,604,42 18-Lcb-14 05-Nov-13 ef 390.00 67,200.00 26,347.87 54,000.00 14,112.21 19,200.00 17,229.18 16,122.71 21,600.00 390.00 209,400.00 5,481.27 630.00 390.00 390.00 390.00 390.00 5,412.38 5,723.49 5,483.49 907.41 5,346.45 907.41 5,412.38 7,954.84 3,563.81 3,735.94 5,412.38 14,178.42 5,858.91 5,412.38 wv E

CTA CASE NOS. 9207, 9277 & 9416

P-192 ANTRAK PLILIPPINES TRANSPORT

ANTRAK PHILIPPINES ‘TRANSPORT

ANTRAK PHILIPPINES ‘TRANSPORT

ANTRAK PHILIPPINES ‘TRANSPORT

ANT RAK PHILIPPINES TRANSPORT

ANTRAK PUTLIPPINES ‘TRANSPORT

AN'TRAK PHILIPPINES ‘TRANSPORT

ANTRAK PEOLIPPINES TRANSPORT

ANTRAK PHILIPPINES ‘TRANSPORT

ANTRAK PHILIPPINES TRANSPORT

ANTRAK PHILIPPINES TRANSPORT

ANTRAK PHILIPPINES TRANSPORT

ANTRAK PHILIPPINUS 'FRANSPORT

P-192 ANTRAK PHILIPPINES TRANSPORT

P-192 ANTRAK PHILIPPINES TRANSPORT

P-192 ANTRAK PUTLIPPINES TRANSPORT

p-192 ANTRAK PHTLIPPINIS ‘TRANSPORT

ANTRAK PHILIPPINES TRANSPORT

P-192 AN'TRAK PLILIPPINES TRANSPORT

P-192 ANTRAK PIILIPPINES TRANSPORT

P-192 ANYTRAK PHILIPPINES TRANSPORT

D-192 ANT RAK PHILIPPINES ‘TRANSPORT

P-192 ANT RAK PHILIPPINES ‘TRANSPORT

ANYRAK PHILIPPINES TRANSPORT

ANTRAK PLILIPPINES TRANSPORT

ANTRAK PLIILIPPINES ‘TRANSPORT

ANTRAK PLIIIPPINES ‘VRANSPORT

ANTRAK PHILIPPINES TRANSPORT

P-192 ANTRAK PHILIPPINES TRANSPORT

P-198 ANTRAK PHILIPPINES TRANSPORT

P-198 ANTRAK PHILIPPINES TRANSPORT

ANTRAK PHILIPPINES TRANSPORT

-198 ANTRAK PIILIPPINES TRANSPORT

p- P

P-198 ANTRAK PIIULIPPINES ‘TRANSPORT

P.

P-

ANTRAK PILILIPPINES TRANSPORT

ANTRAK PIIILIPPINES ‘TRANSPORT

P-198 ANTRAK PHILIPPINES TRANSPORT

AN'TRAK PHILIPPINES ‘TRANSPORT

AN'TRAK PHILIPPINIES TRANSPORT

AN'TRAK PLTLIPPINES ‘TRANSPORT

ANTRAK PHILIPPINES TRANSPORT

ANTRAK PHILIPPINES TRANSPORT

AN'TRAK PHILIPPINES ‘TRANSPORT

ANTRAK PEIELIPPINES TRANSPORT

ANTRAK PHILIPPINES TRANSPORT’

ANTRAK PHILIPPINES ‘TRANSPORT

ANTRAK PHI)APPINES ’FRANSPORT

13,154.90 5,874.23 star | 6,708.95 | 5,540.11 6,164.23 4,047.42 5,140.80 5,145.25 5,801.50 3,830.98 5,250.06 870.00 6,853.17 8,669.59 4751.12 5,380.22 52,133.91 5,544.99 5,533.92 5,409.44 5,485.68 2,253.00 5,189.26 4,084.78 5,361.76 8,225.11 12,292.22 1,308.58 5,364.38 918.96 5,481.27 5,481.27 26,479.18 2,963.88 918.96 12,273.55 918.96 11,117.59 5,521.73 5,481.27 5,481.27 MW 25-Jan-14

CTA CASE NOS. 9207, 9277 & 9416

P-198 ANTRAK PEULIPPINES TRANSPORT

P-198 ANTRAK PITLLIPPINES TRANSPORT

P-198 ANTRAK PHILIPPINES TRANSPORT

P-198 ANTRAK PHILIPPINES TRANSPORT

P-198 ANTRAK PHILIPPINES ‘TRANSPORT

P-198 ANTRAK PHILIPPINES TRANSPORT

P-198 AN'LRAK PIUJ.JPPINS TRANSPORT | Pts | | Pass | | Pass |

| P98 |

ANTRAK PIILLIPPINE’S TRANSPORT

ANTRAK PLUILLIPPINES TRANSPORT

ANTRAK PHILIPPINES ‘TRANSPORT

ANTRAK PHILIPPINES ‘TRANSPORT’

P-198 ANTRAK PHILIPPINES ‘TRANSPORT

ANTRAK PHILIPPINES TRANSPORT

ANTRAK PHILIPPINES ‘kRANSPOR'E

P-198 ANT RAK PHILIPPINES ‘TRANSPORT

P-198 ANTRAK PHILIPPINES TRANSPORT’

P-198 ANTRAK PHILIPPINES TRANSPORT

P-198 ANTRAK PHILIPPINES ‘TRANSPORT

P-198 ANTRAK PHILIPPINES TRANSPORT

P-198 ANTRAK PHILIPPINES ‘TRANSPORT

P-198 ANTRAK PHILIPPINES TRANSPORT

D-198 ANTRAK PUILIPPINES TRANSPORT

P-198 ANTRAK PHILIPPINES TRANSPORT

P-198 ANTRAK PIILJPPINES TRANSPORT

P-198 ANTRAK PIILIPPINES TRANSPORT

P-198 ANTRAK PUILLIPPINES TRANSPORT

P-198 AN'TRAK PINLIPPINES TRANSPORT

AN'IRAK PHILIPPINES TRANSPORT

ANTRAK PHILIPPINES TRANSPORT

P-198 P-198 P-198 P-198 P-198 P-198 P-198 P-198 P-198 P-198

ANTRAK PHILIPPINES ‘{RANSPOR'T'

ANTRAK PHILIPPINES TRANSPORT

ANTRAK PHILIPPINES TRANSPORT

ANTRAK PHILIPPINES ‘TRANSPORT

ANTRAK PHILIPPINES ‘TRANSPORT

ANTRAK PHILIPPINIS TRANSPORT

AN?TRAK PHILIPPINUS TRANSPORT

AN'TRAK PHILIPPINES ‘TRANSPORT

P-198 ANTRAK PHILIPPINES TRANSPORT

P-198 ANTRAK PHILIPPINES TRANSPORT

p98

P-198 ANTRAK PUTLIPPINES TRANSPORT

P-198 ANTRAK PIILIPPINES TRANSPORT

P-198 ANTRAK PITILIPPINES TRANSPORT

P98

P-198 ANTRAK PHILIPPINES TRANSPORT

P-198 AN'TRAK PHILIPPINES ‘TRANSPORT

P-198 ANTRAK PHILIPPINES ‘TRANSPORT

P-198 ANTRAK PHILIPPINES PTRANSPORY

918.96 5,608.23 5,481.27 1,575.36 918.96 5,506.63 5,481.27 2,237.20 4,557.24 5,481.27 F 5,493.79 | 79 5,481.27 3,728.35 1,102.75 3,179.60 16,508.46 918.96 918.96 5,987.00 5,501.10 1,101.81 4,048.68 5,616.77 5,684.33 2,450.95 5,534.20 5,988.99 | 5,503.87 | 5,597.64 5,624.18 5,402.83 918.96 5,189.26 5,190.39 5,210.74 5,481.27 5,428.76 5,548.83

CTA CASE NOS. 9207, 9277 & 9416

P-198 ANTRAK PHILIPPINES ‘TRANSPORT

P-198 ANTRAK PHILIPPINES TRANSPORT

P-198

ANTRAK PHILIPPINES ‘TRANSPORT

ANTRAK PHILIPPINES TRANSPORT

ANTRAK PIILIPPINE'S TRANSPORT

ANTRAK PHILIPPINES TRANSPORT

ANTRAK PHILIPPINES TRANSPORT

ANTRAK PITILIPPINES TRANSPORT

ANYRAK PHILIPPINES TRANSPOR'L

ANTRAK PHILIPPINES TRANSPORT

AN'TRAK PHILIPPINES ‘TRANSPORT

ANTRAK PHILIPPINES ‘TRANSPORT

ANTRAK PHILIPPINES TRANSPORT

ANTRAK PHILIPPINES TRANSPORT

ANTRAK PLILIPPINES TRANSPORT

ANTRAK PUI IPPINES TRANSPORT

ANTRAK PHILIPPINES TRANSPORT

ANTRAK PHILIPPINES TRANSPORT

ANTRAK PHILIPPINES TRANSPORT

ANTRAK PHILIPPINES ‘TRANSPORT

ANTRAK PILILIPPINES ‘TRANSPORT

ANTRAK PII IPPINES TRANSPORT

ANTRAK PIULIPPINES TRANSPORT

ANTRAK PLIILIPPINES ‘TRANSPORT

ANTRAK PHILIPPINES VRANSPORT

197 229 0000732 0000795 0000734 SUM1021 5,838.26 5,841.96 5,181.95 918.96 7,030.51 3,800.60 5,481.27 5,481.27 918.96 3,846.50 10,253.39 10,159.62 68,460.00 63,720.00 2,580.00 2,580.00 1,200.00 2,970.00 2,580.00 4,080.00 4,080.00 4,080.00 2,580.00 55,080.00 4,468.16 5,477.33 1,496.59 918.96 2,239.78 12-Feb-14 18-Mar-14 P-311 CANON MARKETING PHILS INC 15,428.57 CANON MARKETING PHILS INC F:3LOA0415 78,750.00 CANON MARKI!LTING PHILS INC 1,998.64 P-101 AECOM PHILIPPINES INC PH13-292 25-Oct-13 37,149.46

P-102 AECOM PHILIPPINES INC 2905

ORICA PHILIPPINES INC 30025667

P-913 ORICA PHILIPPINES INC 30025668 132,378.25

P-913 ORICA PHILIPPINES INC 30025684

ORICA PHILIPPINES ING $1201 3-007 42,092.62 $12013-008 42,092.62

P-913 ORICA PHILIPPINES INC

ORICA PITILIPPINES INC

ORICA PINLIPPINES ING

ORICA PHILIPPINES INC

ORICA PLIIPPINES INC

ORICA PHILIPPINES INC

ORICA PULLIPPINES INC

ORICA PHILIPPINES INC

P-919 ORICA PHILIPPINES INC

$12013-009 $12013-010 $12013-011 30025736 30025887 30026122 30026123 $12013-038

P-1213 SQ RESOURCLHS INC

53105 29-Jul-13 42,092.62 42,092.62 3,057,706.89 29-Aug-13 2,732,818.88 01-Dec-13 690,903.27 30-Oct-13 1,454,076.13 26-Nov-13 721,432.03 15-Jul-13 1,301.98 nw

CTA CASE NOS. 9207, 9277 & 9416 P-1213 P-1213 P-1213

SQ RESOURCES INC

SQ RESOURCTS INC

SQ RESOURCES INC

P-1213 P-1213

RESOURCES INC

$Q RESOURCES INC

SQ RESOURCKS INC

SQ RESOURCES INC

SQ RESOURCES INC

SQ RESOURCKS INC

P-1213

SQ RESOURCES INC

P-1213

SQ RESOURCES INC

P-1213

SQ RESOURCHS INC

P-1213 P-1213 P-1213 P-1213

SQ RESOURCES INC

SQ RESOURCES INC

SQ RESOURCES INC

SQ RESOURCES INC

P-1213 SQ RESOURCES INC

SQ RESOURCES INC

SQ RESOURCES INC

SQ RESOURCES INC

SQ RESOURCES INC

$Q RESOURCES INC

SQ RESOURCES INC

SQ RESOURCIIS INC

SQ RESOURCES INC

SQ RESOURCTS INC

P-1214 P-1216 P-1216

SQ RESOURCTS INC

SQ RESOURCES INC

P-1216 P-1216 P-1216

SQ RESOURCES INC

SQ RESOURCES INC

P-1216

$Q RESOURCES INC

P-1216

SQ RESOURCES INC

RESOURCES INC

SQ RESOURCES INC

SQ RESOURCES INC

SQ RESOURCES INC

SQ RESOURCES INC

SQ RESOURCES INC

SQ RESOURCES INC

P-1218

SQ RESOURCES INC

P-1218 P-1218 P-1218

SQ RESOURCHS INC

SQ RESOURCTS INC

RESOURCI'S INC

SQ RESOURCES INC

P-1218

2 RESOURCLS INC

SQ RESOURCES INC

SQ RESOURCES INC

53112 53114 30-Jul-13

SQ RIESOURCHS INC

SQ RESOURCES INC

53121 53126 552.00 935.16 743.58 743.58 552.00 552.00 935.16 552.00 1,073.16 552,00 953.15 743.58 552.00 552.00 935.16 1,152.57 743.58 1,104.38 2,399.58 9,795.48 935.16 30-Jul-13 552.00 442.12 1,104.00 828.75 615.89 743.58 743.58 552.00 743.58 935.15 743.58 743.58 1,188.00 743.58 552.00 743.58 06-Aug-13 552.00 1,360.38 1,847,58 1,873.66 552.00 535.50 552.00 552.00 552.00 743.58 743.58 743,58 | 23-Aug-13

CTA CASE NOS. 9207, 9277 & 9416

P-1218 $Q RESOURCES INC

P-1218 SQ RESOURCES INC

P-1218 SQ RESOURCES INC

P1218 SQ RESOURCES INC

P-1218 SQ RESOURCES ING

P-1218 SQ RESOURCES INC

P-1218 P-1218 P-1218

SQ RESOURCES INC

SQ RESOURCLS INC

P-1218 P-1218 P-1218

5(2 RESOURCHS INC

$Q RESOURCES INC

SQ RESOURCHS INC

SQ RESOURCES INC

SQ RESOURCES INC

P-1218 SQ RESOURCES INC

P-1218 $Q RESOURCHS INC

SQ RESOURCES INC

$Q RESOURCES INC

SQ RESOURCES INC

SQ RESOURCES INC

SQ RESOURCES INC

$Q RPSOURCHS INC

SQ RESOURCES INC

SQ RESOURCES INC

SQ RESOURCHS INC

SQ RESOURCIS INC

P-1218 P-1218 P-1218 P-1218

SQ RESOURCHS INC

P-1219 SQ RESOURCES INC

P1219 SQ RESOURCHS INC

P-1219 RESOURCES INC

P-1220 RESOURCHS INC

P-1220 SQ RESOURCES INC

P-1220 SQ RESOURCES INC

P-1220

SQ RESOURCES INC

2 RESOURCES INC

SQ RESOURCES INC

SQ RESOURCES INC

SQ RESOURCES INC

SQ RESOURCES INC

SQ RESOURCES INC

P-1220 SQ RESOURCES INC

SQ RESOURCES INC

SQ RESOURCES INC

subtotal 53134 53131 29-Aug-13 29-Aug-13 743,58 935.15 1,295.58 1,527.96 239.58 552.00 552.00 552.00 552.00 552.00 552.00 552.00 552.00 552.00 552.00 552.00 552.00 552.00 552.00 552.00 684.00 743.58 743.58 743.58 842.45 842.40 842.45 935.15 1,019.58 1,295.58 8,720.40 528.00 528.00 552.00 14,076.00 743.58 552.00 552.00 743.58 552.00 552.00 743.58 743.58 743.58 743.58 743.58 743.58 1,168.80 12,825,211.03 wy,

CTA CASE NOS. 9207, 9277 & 9416 C. Input VAT on purchases of goods and services supported by "Photocopy" Invoices/Official Receipts.

PBIBAOT68

CANON MARKETING PHILS ING EB13A0516

DIDIPIO COMMUNITY DEV CORP

p-401 DIDIPIO COMMUNITY DEVT' CORP 72,000.00 132,188.78 DIDIPIO COMMUNITY DEVI CORP 08-Oct-13 25,934.40 DIDIPIO COMMUNTLY DEV CORP 15,473.04 DIDIPIO COMMUNITY DEV. CORP 10-Oct-13 1,224.00 DIDIPIO COMMUNITY DEVT CORP 10-Oct-13 462.00 DIDIPIO COMMUNITY DEVT CORP 10-Oct-13 vmasr93 | DIDIPIO COMMUNITY DEV’ CORP 08-Oct-13 5,016.00 DIDIPIO COMMUNITY DEV CORP 08-Oct-13 257,563.82 0458 08-Oce13 129,695.14 HOLCIM PHILIPPINES INC D0202PC#11 11,392.50

HOLCIM PHILIPPINES INC

23-Sep- HOLCIM PHILIPPINES INC 10202PC#11 20,227.20 P-579 HOLCIM PITILIPPINES [NC 1D0202PC#11 8,820.00

P-579 HOLCIM PHILIPPINES INC 10202PC#11

P-579 HOLCIM PITLIPPINES INC D0202PC#11 24,561.60 P-579 [TOLCIM PHILIPPINES INC 10202PC#11 7,350.00 P.579 TOLCIM PHILIPPINES INC 10202PCH11 01-Oct-13 735.00 {¥OLCIM PIITL_IPPINES INC D0202PC#11 01-Oct-13 3,191.40 HOLCIM PINLIPPINES INC 1D0202PC#11 01-Oct-13 4,410.00 HOLCIM PITILIPPINES INC 133 4.40 HOLCIM PLILIPPINES INC 01-Oct-13 12,495.00 HOLCIM PIHILLIPPINES INC D0202PC#11 01-Oct-13 35.397 60 HOLCIM PHILIPPINES INC 1D0202PC#11 01-Oct-13 5,056.80 P-579 HOLCIM PHILIPPINES INC 1D0202PC#11 01-Oct-13 1,444.80 1,414,803.75 D. Input VAT on purchases of goods and services supported by Invoices/Official Receipts but dated outside the period of claim.

subtotal ACERS TEL INDUSTRIAL SALES INC 32308 18-Jun-13 14,142.86 ALLOY INDUSTRIAL SUPPLY CORPOR 113368 29-Jun-13 5,480.36 APC INDUSTRIAL SUPPLY 0082 13-Jun-13 7,015.20

APC INDUSTRIAL SUPPLY 18B

p-234 ATLAS COPCO PHILIPPINES INC 827621 19-Mar-13 4,291.20 ATLAS COPCO PHILIPPINES INC 827649 20-Mar-13 2,469.60 P-246 BASIC OCCUPATIONAL SALLY SUPP 4031 20-Apr-13 P-388 DHT. EXPRESS PHILIPPINES CORP 2497831 04-Apr-14 36.15 Page 37 of 60 DEC CTA P-388 P-388 P-388 P-432 P-432 P-485 P-485 P.486 P-486 P-487 P-496 P-619 P-642 P-642 P-644 ISION CASE NOS. 9207, 9277 & 9416

DHL EXPRESS PHILIPPINES CORP

DHL EXPRESS PHILIPPINES CORP

DIL EXPRESS PHILIPPINES CORP

DIMENSION DATA PHILIPPINES

DIMENSION DATA PHILIPPINES

FT), WOTELS INC

FEL HOTELS INC

FIL HOTELS INC

FTL HOTELS INC

FUJI HAYA ELECTRIC CORP

GENDITESI, PUTLIPPINIES INC ISMs MNPU GLOBAI, INC

UNNA INDUSTRIAL CORPORATION

UNNA INDUSTRIAL CORPORATION

7100010607 14-Jun-13 14-Jun-13 51465 02-Apr-14 51469 25697 14-Apr-14 18-Jun-13 038475 18-Apr-13 00008/13 04-Apr-14 68524 26-Jun-13 68554

UNNA INDUSTRIAL CORPORATION

P-644 68305B

UNNA INDUSTRIAL CORPORATION

68305A 28-Jun-13 27-Mar-13 58.92 2,852.82 970.92 4,632.66 201,289.22 905.20 713.71 521.78 1,044.01 1,012.50 51,535.71 6,192.07 7,351.80 2,460.00 83.13 166.27 Lat

KINGS SAFETYNET INC

27444

MABUNHAY VINYL CORPORATION

100012537 28-May-13 3,030.00 25-Jun-13 1,983.75

MABUHAY VINYL CORPORATION

100012536 24-Jun-13 1,983.75 acaca P-770 MABUHAY VINYI CORPORATION 100012540A 26-Jun-13 850.18 P-770 MABUHAY VINYJ, CORPORATION 100012540 26-Jun-13 850.18 P-952 PEREZ & ASSOCIATES LAW OFFICES 300.00 P-952 P-952 P-952 P-952 P-952 P-953

PEREZ & ASSOCIATES LAW OFFICES

PEREZ & ASSOCIATES LAW OFFICTS

PEREZ & ASSOCIATES LAW OFTICES

PEREZ & ASSOCIATES LAW OFFICES

PEREZ & ASSOCIATES LAW OFFICES

07-May-14

PEREZ & ASSOCIATES LAW OFFICES

PEREZ & ASSOCIATES LAW OFFICES

PEREZ & ASSOCIATES LAW OFFICES

PEERISZ & ASSOCIALTS LAW OFFICES

PEREZ & ASSOCIATES LAW OFFICES

PEREZ & ASSOCINITS LAW OFFICLS

PHIL BELT MANUFACTURING CORP

176406A 07-May-14 150.00 540.21 2,039.89 1,020.11 1,020.11 150.00 250.00 2,040.00 150.00 120.00 2,040.00 08-Jun-13 26-Jun-13 |e a 18,857.16

PILIPINAS SHELL PETROLEUM CORP

PILIPINAS SHELL PETROLEUM CORP

PILIPINAS SHELL PETROLEUM CORP

PILIPINAS STTELL PETROLEUM CORP

PILIPINAS SHELI. PETROLEUM CORP

PILIPINAS SIIELL PETROLEUM CORP

PHLIPINAS SHELL PEeTVROLEUM CORP

PILIPINAS SHELL PEFROLEUM CORP

PILIPTINAS SHELL. PETROLEUM CORP 1100868143 1100868138 1100863783 1100863788 1100863786 1100863787 1100863781 1100863782 PILIPINAS SHEL PI!’ YROLIUM CORP 1100863785 1100868140 30-Jun-13 25-Jun-13 24-Jun-13 96,460.62 100,654.56 100,654.56 60,206.83 60,206.83 68,683.09 68,700.30 68,807.81 68,807.81 68,807.81 “wv PILIPINAS SHELI. PETROLEUM CORP 1100864769 : 5,266.80 PILIPINAS SHELL PETROLEUM CORP 1100868139 96,460.62 PILIPINAS SHELL PETROLEUM CORP 1100868142 30-Jun-13 96,460.62 PILIPINAS SHELL PETROLEUM CORP 1100868141 96,460.62 PILIPINAS SHELL PE'EROLEUM CORP 1100868144 96,460.62 CTA CASE NOS. 9207, 9277 & 9416 I p-974 PILIPINAS SHELL PETROLEUM CORP 1100863784 25-Jun-13 64,507.32 P-975 PILIPINAS SHELL PH!ROLKUM CORP 1100832626 19-May-13 87,820.44 P-976 PILIPINAS SHELL PETROLEUM CORP 1100806270 13-Apr-13 68,297.09 1100829073 1100865747 110803893.

562694 562700 PILIPINAS SHEL]. PETROLEUM CORP

PILIPINAS SUIELL PETROLEUM CORP

PILIPINAS SIIKLI. PETROLEUM CORP

REGAN INDUSTRIAL SALES INC

REGAN INDUSTRIAL SALES ING

SHORR INDUSTRIAL SALES INC

SHORR INDUSTRIAL SALES INC

SOUTH MANILA V&E INC

$Q RESOURCHS INC

07-May-13 64,345.51 26-Jun-13 41,532.48 11-Apr-13 17.55 13-Jun-13 776.14 14-Jun-13 843.75 25-Apr-13 4,368.00 23-May-13 5,967.00 26-Jun-13 2,767.31 21-Apr-14 1,276.11 SQ RESOURCIS INC 1,103.82 SQ RESOURCHS INC 552.00 SQ RESOURCES INC 552.00 P-1245, SQ RESOURCES INC 50984 16-Apr-14 1,655.96 P-1245 SQ RESOURCHS INC 2,190.24 P-1245 SQ RESOURCHS INC 743.62 P-1245 SQ RESOURCHS INC 743.62

I |

SQ RESOURCES INC

P-1246 SQ RESOURCES INC 747.64 SQ RESOURCES INC 743.62 $Q RESOURCES INC 59839 23-Apr-14 743.62 SQ RESOURCES INC 3,710.54 $Q RESOURCES INC 743.62 SUPER AIRE REFRIGERATION & CON 08-Jun-13 6,353.57 SURVEYTECI TRADING 29 Jua-13 4,285.68 SURVEYTECH TRADING 028 22-May-13 4,285.68 P-1321 VOP-RIGID INDUSTRIAL, SAFELY SU 62580 36.00 10-Apr-13 743.62 1174 TOP-RIGID INDUSTRIAL SALKEILY SU 62580A 72.00 P-1323 ‘LOP-RIGID INDUSTRIAL SAFELY SU 19-Jun-13 232.20 TOYOSCO PARTS CRNTER INC 29-Jun-13 441.60 ‘TOYOSCO PARTS CENTER INC 11-Apr-13 408.22 | VOYOTA MAKATT INC 67536B 22-Apr-13 8,973.10 ‘TOYOTA MAKATI ING 15-Jun-13 1,832.29 ZENITH WIRE & CONDUIT INC 22085 17-Jun-13 9,202.24 P-1458 P-1347 22188 28-Jun-13 105,168.60 TOYOTA MAKA'TT INC 684328 15-Jun-13 4,146.10 P-1347 TOYOTA MAKATI INC 6843231 15-Jun-13 175.00 619658 21-May-13 ZENITH ELECTRICAL, & INDUSTRIA 113611 ZENITH ELECTRICAL & INDUSTRIA 112290 56.16 ZENITIL ELECTRICAL & INDUSTRIA 112290A 3,615.00 E. Input VAT on purchases of goods and services supported by Invoices/Official Receipts with alteration without counter-signature or with counter-signature but without authori

458 MARKETING 10257

458 MARKETING 028

458 MARKETING 10204

ZENTVIT WIRE & CONDUIT INC

31,445.43 23-May-13 244.22 16-Apr-13 30-Sep-13 11-Oct-13 11-Oct-13 15,468.00 25,262.82 7,560.12

CTA CASE NOS. 9207, 9277 & 9416

P-80 458 MARKETING

p-81 458 MARKITING 728 10793 22-Nov-13

ADCAN PETROLEUM PRODUCTS

ADCAN PETROLEUM PRODUCTS

ADCAN PETROLEUM PRODUCTS

ADCAN PETROLEUM PRODUCTS

ADCAN PETROLEUM PRODUCTS

ADCAN PETROLEUM PRODUCTS

ADCAN PETROLEUM PRODUCTS

0018 0017 0015 0016 0007 0008 0022 0023 27-Oct-13 5,946.48 20-Dec-13 10,120.69 27-Oct-13 2,060.91 7,560.00 | 7-033 | 9,153.00 27-Oct-13 i | | we ADCAN PETROLEUM PRODUCTS } 00 1,188.90 ADCAN PRTROLIUM PRODUCTS 27-Oct-13 4,680.00 ADCAN PIZLROJLEUM PRODUCIS 162.00 ADCAN PETROLEUM PRODUCTS 27-Oct-13 1,123.20 ADCAN PETROLEUM PRODUCT'S 5,482.80 ADCAN PIZTROLEUM PRODUCTS 184.98 P.98 ADCAN PETROLEUM PRODUCTS INC 0025 27-Nov-13 4,887.00 p-98 ADCAN PETROLEUM PRODUCT'S INC 0026-0027 27-Nov-13 11,869.20 | ADCAN PL?TROLEUM PRODUCT'S INC 0028-0029 27-Nov-13 1,202.40 ADCAN PETROLEUM PRODUCTS INC 0028-0029 27-Nov-13 3,474.00 ADCAN PETROLEUM PRODUCTS INC 0028-0029 27-Nov-13 66.15 | ADCAN PETROLEUM PRODUCTS INC 0035-0036 04-Dec-13 10,183.50 ADCAN PETROLEUM PRODUCTS ING 260.22 AGM GASOLINE SEA TION 78.21 AGM GASOLINE: STATION 162.86

AGM GASOLINE STATION

AGM GASOJ INE STATION 244.29 AGM GASOLINE STATION 21-Dec-13 69.79

AMCHE ‘TRUCKING

2516 34-Oct-13 7,200.00 3,240.00 AISHTLTE, ‘TRADING 6759 924.00 P-126 ALJ. SEASONS TRANSCEND IN'FL GIV 0705 29-Oct-13 1,875.00 P-126 ALI. SEASONS TRANSCEND INI. GIV 0705 29-Oct-13 P-129 ALRIC TRADING 538 04-Dec-13 P-130 ALRIC ‘TRADING (ALICIA L. TAN) | 551 06-Jan-14 AMCE ‘TRUCKING 2515 } 7,200.00 | | 3,240.00 | | 4,800.00 |

AMCE TRUCKING

AMCE TRUCKING

AMCE ‘TRUCKING

AMCE TRUCKING

AMCF ‘TRUCKING

2520 2523 2529 2530 2532 2541 2528 2534 2539

P-138 AMCE ‘TRUCKING

P-148 AMRMR FORWARDERS INC

2540 00599-808 14,292.86 1,071.43 7,200.00 4,800.00 4,800.00 7,200.00 125,794.42 wv 31-Dec-13 | 01-Nov-13 01-Oct-13 P-148 P-148 P-149 P-149 P-149 P-162 P-166 P-166 P-166 P-167

CTA CASE NOS, 9207, 9277 & 9416

AMRMR FORWARDERS INC

AMRMR FORWARDERS INC

00599-808A 01-Oct-13

ANG GUAN STORE

ANG GUAN STORE

ANG GUAN STORE

ANG GUAN STORE

ANG GUAN STORE

AMRMR FORWARDERS INC

AMRMR FORWARDERS INC 451-597 01-Nov-13 AMRMR FORWARDERS INC 818-984 01-Nov-13

ANG GUAN STORI:

P-168 P-168

ANG GUAN STORE

ANG GUAN STORIE

44,903.94 00599-808 01-Oct-13 793.33 813-984 01-Nov-13 136,640.86 15161 28-Sep-13 15180 01-Sep-13 ANG GUAN STORE 15181 01-Sep-13 15184 01-Sep-13

ANG GUAN STORE

P-168

ANG GUAN STORTE

ANG GUAN STORIE

28-Sep-13

ANG GUAN STORE

P-169 p-170 P-170 P-170 P-170 P-170 P-170

ANG GUAN STORK

ANG GUAN STORE

ANG GUAN STORE

ANG GUAN STORT

ANG GUAN STORE

ANG GUAN STORE

P-170 P-170 P-170 P-170 P-170 P-170 P-170 P-170

ANG GUAN STORE

ANG GUAN STORE;

ANG GUAN STORI

ANG GUAN STORE

ANG GUAN STORF

15204

ANG GUAN STORE 15201

ANG GUAN STORE 15206

ANG GUAN STORE 15206A

02-Oct-13 05-Oct-13 06-Oct-13 06-Oct-13 11-Oct-13 06-Oct-13 19-Oct-13 26-Oct-13 15231 10-Oct-13 15234 15308 15311 15183 15219

ANG GUAN STORT:

ANG GUAN STORE

ANG GUAN STORE

P-171 P-173 P4174 P-174 P-174 P-174 P-174 P-175 P-175 P-176 P-176

ANG GUAN STORE

ANG GUAN STORE

ANG GUAN STORE

120,227.10 214,29 15,276.60 4,152.00 124.80 420.00 414.00 1,824.00 30,708.00 384.00 2,628.00 5,367.60 6,866.40 264.00 816.00 3,146.40 540.00 30.60 1,176.00 1,068.00 766.80 231.60 2,527.20 367.20 516.00 2,281.20 115.20 1,329.60 336.00 \) 22-Oct-13 748.80 19-Oct-13 360.00 26-Oct-13 280.80

ANG GUAN STORE

ANG GUAN STORE

ANG GUAN STORE:

ANG GUAN STORIE

ANG GUAN STORE

ANG GUAN STORE

ANG GUAN STORE

ANG GUAN STORE

ANG GUAN STORE

ANG GUAN STORE:

ANG GUAN STORE

15337 15345 17-Nov-13 05-Nov-13 13-Oct-13 153014 23-Nov-13 23-Nov-13 456.00 1,579.20 2,160.00 1,824.00 396.00 2,340.00 9,000.00 1,772.40 212.40 780.00 354.00 672.00 /v

CTA CASE NOS. 9207, 9277 & 9416 P-176 ANG GUAN STORE 15349 02-Dee-13 228.00 > 176 ANG GUAN STORE 15343 02-Dec-13 1,560.00 P-176 ANG GUAN STORE 15303-305 9,219.12 P-176 ANG GUAN STORE, 15303-305 22-Oct-13 900.00 P-176 ANG GUAN STORE 15303-305 1,684.80 P-176 ANG GUAN SYORE 15226 230.40 P-176 ANG GUAN STORE 15226 19-Dec-13 1,152.00 P-176 ANG GUAN STORE 15226 1,267.20 P-176 ANG GUAN STORE 15465 07-Dec-13 384.00 P-177 ANG GUAN STORE 15453 05-Dec-13 23,932.80 P-191 ANTRAK PHILIPPINES ‘TRANSPORT 0000353 44,460.00 P-191 ANTRAK PHILIPPINES ‘TRANSPORT AI7 990.00 P19 484 27,840.00 P-191 ANTRAK PHILIPPINES ‘TRANSPORT 485 61,680.00 P-19t ANTRAK PHILIPPINES TRANSPORT 486 67,200.00 P-191 ANTRAK PHILIPPINES ‘TRANSPOR' 516 05-Nov-13 390.00 P-194 ANTRAK PHILIPPINIES TRANSPORT 518 390.00 p-191 ANTRAK PHILIPPINES TRANSPORT 521 390.00 p-191 ANTRAK PHILIPPINES TRANSPORT 390.00 P-191 AN'TRAK PHILIPPINES ‘TRANSPOR'L 5 390.00 p-191 ANTRAK PHILIPPINES TRANSPORT 0000439 390.00 13 p.225 559 1,026.72 p.225 0559 22.32 ATLAS COPCO PITILIPPINES INC 830208 7,354.32 ATLAS COPCO PITILIPPTNES INC 830307 17,949.60 wn No ~ YQ a -235 P-236 P-236 P-236 P-237 P-238 P-238 829973 23,578.20 830095A 3,246.36 830130A 17,323.32 830869 64,188.24 3

ATLAS COPCO PHILIPPINES INC

ATLAS COPCO PLHLIPPINES INC

ATLAS COPCO PITLIPPINES INC

ATLAS COPCO PHILIPPINES INC

ATLAS COPCO PHILIPPINES INC

A'LLLAS COPCO PHILIPPINES INC

_ ~ 831134 12-Nov-13 18,313.92 P-238 ATLAS COPCO PHILIPPINES INC 831086 08-Nov-1 15,814.08 P-238 AILAS COPCO PHILIPPINES INC 831274 21-Nov-13 1,368.48 P-239 ATLAS COPCO PHILIPPINES INC 831272 13,465.08 21-Nov-13 P-239 ATLAS COPCO PHILIPPINES INC 831272 2,599.68 P-240 ATLAS COPCO PHILIPPINES INC 830761 18-Oct-13 554.52 D-240 ATLAS COPCO PHILIPPINES INC 830761 18-Oct-19 16,212.90 P24] ATLAS COPCO PUIULIPPINES INC 831062 07-Nov-13 1,368.48 p-241

ATLAS COPCO PHILIPPINES INC

ATLAS COPCO PHILIPPINES INC

BASIC OCCUPATIONAL SAFETY SUPP

BENEDICTO STERL CORPORATION :

BENEDICYO STEEL CORPORATION

BENEDICTO STEEL CORPORATION 36792 2,037.86 831516 57,159.43 831536 13,894.80

4106 1,620.00

36884 2271.43 36743 25-May-13 2,265.00 P-261 BENEDICIO STRBEL CORPORATION 36771 04-Jun-13 23,563.58 BENEDICTO STEM CORPORATION 36939 17-Jul-13 2,571.43 BETA EQUIPMENT SALES CORPORATT 5006 06-Nov-13 1,200.00 ay ne > INT S PA ae a AT 5010 BETA FQUIPMENY SALES CORPORATI 08-Nov-13 1,200.00 BIELA LQUIPMENT SALES CORPORALT SO10A 4,800.00 Ww

CTA CASE NOS. 9207, 9277 & 9416 P-266 BETA EQUIPMENT SALLS CORPORATI 5014 15-Nov-13 60.00 P-266 BI“'TA EQUIPMENT SALES CORPORATI 5025 27-Nov-13 17,856.00 P-266 BETA EQUIPMENT SALES CORPORATI 5046 10-Dec-13 4,320.00 CANON MARKETING PHILS INC E13A0985/6 30-Aug-13 12,734.40 P-293 CANON MARKETING PHILS INC A3U2N1688 07-Aug-13 5,109.64 ) CANON MARKETING PHILS INC 25,791.33 P-294 CANON MARKETING PUILS INC 11,476.37 7,714.29 204 FIBA 1089 9,920.65 CANON MARKETING PHILS INC EB13A1050 152.84 CANON MARKETING PHILS INC 8,732.14 CANON MARKIELING PHILS INC 1:3U2M09030 16,714.29 CANON MARKETING PHILS INC E3U2M0931 25,800.00 CANON MARKETING PITILS INC A3U2N5866 30-Oct-13 5,736.32 Ee P-296 P-299 P-299 CANON MARKIZLING PHILS INC A3U0N7676 09-Jan-14 57,840.00 CANON MARKIVLING PHILS INC 13U2M1353 19-Dec-13 11,035.71 CANON MARKETING PHILS INC E3U1M1374 20-Dec-13 2,044.93 D-333 COPYLANDIA OLFEICE SYSTEMS CORP 49819 01-Jul-13 228328 P-347 D ELERIA ENTERPRISES 11251 11-Nov-13 1,264.80 p-347 D B).ERIA ENTERPRISES 11252 D-347 D ELERLA ENTERPRISES 11252 540.00 D ELERIA ENTERPRISES 612.00 D ELERIA ENTERPRISES 21570 9,409.20 D ELERIA ENTERPRISES 1,980.00 DHL EXPRESS PLILIPPINES CORP 96.19 DIN, EXPRESS PHD IPPINES CORP 96.19 DIL. EXPRESS PLILIPPINES CORP 92.74 DILL EXPRESS PHILIPPINES CORP 102576891 3.88 B-375 DHL EXPRESS PHILIPPINES CORP 102578573 33.65 P-375 DHL XPRESS PHILIPPINES CORP 19-Aug-13 644.01 DH. EXPRESS PHI).IPPINS CORP 21.57 P-375 P-375 MNL197458 DHL EXPRESS PHILIPPINES CORP 1,326.83 DHL E-XPRESS PHILIPPINES CORP 3,565.11 DHE. EXPRESS PHILIPPINES CORP 1,148.25 DHL EXPRESS PHILIPPINES CORP MNI192029 1,107.64 DHL EXPRESS PHILIPPINES CORP 102693530 26-Dec-13 33.70 102702050 33.70 DHL EXPRESS PHILIPPINES CORP 102704369 33.70 DHL EXPRESS PHILIPPINES CORP 26-Dec-13 33.27 DELL EXPRESS PHILIPPINES CORP 33.27 18 26-Jul-13 ?, P-389 DIDIPIO COMMUNITY DVT CORP 6,600.02 b-389 DIDIPIO COMMUNITY DEVT CORP 26-Jul-13 9,000.03 >.

°)

DHL EXPRESS PHILIPPINES CORP

4 . 418 DIDIPIO COMMUNITY DEV CORP 12,225.84

DIDIPIO COMMUNITY DEVT CORP

DIDIPIO COMMUNITY DEVT CORP

DIDIPIO COMMUNITY DEVT CORP 29-Jul-13 122,596.66 209,678.57 DIDIPIO COMMUNITY DEV'T CORP 126,096.00 DIDIPIO COMMUNTTY DEV CORP 3,150.00 DIDIPIO COMMUNITY DEV’ CORP 10,404.48

CTA CASE NOS. 9207, 9277 & 9416 P-391 DIDIPIO COMMUNITY DEVT CORP O414A 9,774.24 P-391 DIDIPIO COMMUNTIY DEVT CORP 4,200.00 P-391 DIDIPIO COMMUNITY DEVT CORP p80 120,671.38 P-391 DIDIPIO COMMUNITY DEVT CORP | at 363,778.09 p-392 36,806.40 P-392 DIDIPIO COMMUNTLY DEVT CORP 0413 16-Aug-13 10,979.76 P-392 DIDIPIO COMMUNITY DEVT CORP 43,252.92 p-393 4,320.00 P-393 DIDIPIO COMMUNITY DEVT CORP 16-Aug-13 40,714.70 16-Aug-13 4,968.96 430 431 425 pes 426

P-393 DIDIPIO COMMUNITY DEVT CORP

231,423.37 16-Aug-13 191,675.98 435 434 103

P-394 DIDIPIO COMMUNITY DEV'T CORP

p-394 DIDIPIO COMMUNITY DEV CORP

P-394 DIDIPIO COMMUNITY DEV CORP

p-394 DIDIPIO COMMUNITY DEV CORP P-394 DIDIPIO COMMUNTIY DEV! CORP 404,762.01 P-395 DIDIPIO COMMUNITY DEVI CORP 27-Aug-13 15,600.00 P-396

DIDIPIO COMMUNITY DEVT CORP

DIDIPIO COMMUNITY DEVT CORP

DIDIPIO COMMUNTTY DEVT CORP

9,500.16 7,975.26 116,997.04 22-Aug-13 DIDIPIO COMMUNTT'Y DEV CORP O104A 7,446.66 DIDIPIO COMMUNITY DEV’ CORP 0437 583,030.53 P-397 DIDIPIO COMMUNITY DEVI’ CORP fo 14,584.32 P397 p.398 21,151,50 p-398 7,784.72 -397 DIDIPIO COMMUNITY DEV'E CORP | | 162,480.00 27-Aug-13 2,822.40 439 440 P-398 7,148.58 P-398 DIDIPIO COMMUNITY DEVT CORP 764,093.50

P-398 DIDIPIO COMMUNITY DEVT CORP

P-398 DIDIPIO COMMUNTIY DEV CORP 205,731.93 P.398 8,082.13 448

P-399 DIDIPIO COMMUNITY DLVT CORP

P-399 DIDIPIO COMMUNTLY DEVI CORP 4573.68 | p-399 DIDIPIO COMMUNTYLY DEVI CORP 04484 09-Sep-13 26,811.36 DIDIPIO COMMUNITY DEVE CORP O449A 187,261.00 | DIDIPIO COMMUNITY DEVT CORP 0455A 120,671.38 DIDIPIO COMMUNITY DEVT CORP 0459A 612,642.39 _ P-400 DIDIPIO COMMUNITY DEVT CORP O110A 16-Sep-13 8,691.25 P-400 DIDIPIO COMMUNITY DEVT CORP OL1IA 16-Sep-13 8,633.95 P-400 16-Sep-13 7,685.67 P-400 DIDIPIO COMMUNITY DEVT CORP 16-Sep-13 8,799.90 P-400 DIDIPIO COMMUNITY DEVT CORP 16-Sep-13 P-400 16-Sep-13 79,591.84 P40 16Sep-13 DIDIPIO COMMUNITY DEVT CORP 16-Sep-13 797,446.62 DIDIPIO COMMUNITY DEVT CORP 02-Oct-13 355,522.57 DIDIPIO COMMUNITY DEVT CORP 02-Oct-13 982.17 480 471 P-401 DIDIPIO COMMUNTTY DEV CORP 02-Oct-13 72,000.00 P-402 DIDIPIO COMMUNTIY DEVI CORP 08-Oct-13 132,188.78 vv

CTA CASE NOS. 9207, 9277 & 9416 P-402 DIDIPIO COMMUNITY DEVT CORP 473 25,934.40 P-402 DIDIPIO COMMUNITY DEV'T CORP 0454 15,473.04 P-403 DIDIPIO COMMUNITY DEVT CORP 474 10-Oct-13 1,224.00 10-06-13 a ‘C 475 P-403 DIDIPIO COMMUNITY DEVT CORP 464 10-Oct-13 122,197.93 P-404 DIDIPIO COMMUNITY DEVE. CORP 481 08-Oct-13 5,016.00 ; TY DEVIC 08-Oct-13 257,563.82 ) ;

0483.

0458 08-Oct-13 DIDIPIO COMMUNITY DEV CORP 03-Oct-13 8,662.55

DIDIPIO COMMUNITY DEV'T CORP 46

p40 485 b-405 404 b.405 1013 11-Nov-13 8,668.32 P-413 DIDIPIO COMMUNITY DEV CORP 1014 11-Nov-13 1,965.24 DIDIPIO COMMUNITY DEV‘! CORP ST#1015 19-Dec-13 1,888.14

DIDIPIO COMMUNITY DEVE CORP

DIDIPIO COMMUNITY DEVT CORP

DIDIPIO COMMUNITY DEV CORP

DIDIPIO COMMUNITY DEVT CORP

DIDIPIO COMMUNITY DEVT CORP 1022

DIDIPIO COMMUNITY DEVT CORP 1024

SI##1010

DIDIPIO COMMUNITY DEV CORP SI#1011

DIDIPIO COMMUNITY DEV? CORP S1#1004 1025 DIDIPIO COMMUNITY DEVT CORP 026 29-Nov-13 DIDIPIO COMMUNITY DEVT CORP 1028 26-Dec-13 6,787.51 EAGLE WINGS ENTERPRISES 1019 09-Oct-13 324.00 EMILAN G YARANON/PRINISHOP 8099 05-Oct-13 8,184.00 EMLLAN G YARANON/PRINISHOP 8261 22-Oct-13 1,800.00 EMLELAN G YARANON/PRIN!SHOP 8287

EMELAN G YARANON/PRINTSHOP 8288

EMELAN PRINTSHOP 8299

EN-TIRE CAR CARE CENTRE ING 58340

P-466 EXECUTIVE TRAINING INSTITUTE O STRATPLAN

P-468 BATRE TECHNOLOGIES 32793

P-471 FEDERAL EXPRESS PACIFIC INC 200036915

p-471 EUDERAL EXPRESS PACIFIC INC 200036916 37.80 KIRST MULT GREEN POWER ELECTR 1 04-Sep-13 568,890.00 FIRST MUI 11 GREEN POWER ELECTR 514 tLeDec-13 4,296.02 FIRST MULTI GREEN POWER ELECTR 514 12,600.02 GATMAYTAN YAP PATACSIL GUTIERR 8413 1,707.48 GAITMAYTAN YAP PATACSIL GUTIERR 8412 26,191.20 GAIMAYTAN YAP PATACSIL GUTIERR 8275 19.67 GATMAYTAN YAP PATACSLL GUTIERR 8274 08-Aug-13 3,645.60

GATMAYTAN YAP PATACSIL GUTTERR

GATMAYTAN YAP PATACSI, GUITERR

GATMAYTAN YAP PATACSIL GUITERR

as a 02-Sep-13 22,090.44 25-Sep-13 7,948.01 25-Sep-13 8,022.81 03-Oct-13 8,489.79 - mn mn 11-Nov-13 2,579.24 19-Dec-1413 2,719.62 19-Dec-13 7,268.90 43-Nov-13 2,398.09 | 18-Nov-13 2,635.03 28-Nov-13 7,099.33 19-Dec-13 7,207.46 19-Dec-13 6,703.65 19-Dec-13 29-Nov-13 8,160.00 10,200.00 5,754.95 oy 16-Nov-13 381.60 16-Nov-13 26,400.00 19-Dec-13 528.00 05-Dec-13 27,324.00 06-Nov-13 4,017.86 :

01-Oct-13 5,303.57 37,80 16-Jul-13 i] uw wn

8273 144.37

8272 151.20

8345 18.89 i

CTA CASE NOS. 9207, 9277 & 9416 p-492 GATMAYTAN YAP PATACSIL GUTIERR 8296 4,452.00 p-492 GATMAYTAN YAP PATACSIL GUTIERR 366.61 P-492 GATMAYTAN YAP PA'TACSIL GUTIERR 8414 9,777.60 GATMAYTAN YAP PATACSIL GUTIERR 27.54 GAITMAYTAN YAP PATACSIL GUTIERR 2,419.20 GATMAYTAN YAP PATACSIL GUTIERR 6,249.60 GATMAY'TAN YAP PATACSIL GUTIERR 168.00 GATMAYTAN YAP PATACSIL GUTIERR 1,159.20 SATMAYTAN YAP PATACSIL GUTIERR 15.74 GATMAYTAN YAP PA'TACSI., GUTIERR 103.38 GATMAYTAN YAP PATACSI. GULTERR 8533 13,507.20 | GAYTMAYTAN YAP PAYACSIL GUTIERR 8531 7,912.80 GATMAYTAN YAP PATACSIL GUTTERR 31.20 | Pass | 10-Sep-13 p-493 GAIMAY TAN YAP PATACSIL GUTIERR 8535 GATMAYTYAN YAP PA'TACSIL. GUITERR 8536 39.93 GATMAYTAN YAP PATACSIL GUITERR 8537 1,344.00 GATMAYTAN YAP PATACSIL GUTIERR 8538 9,90 GATMAYTAN YAP PATACSH, GUTIERR 8496 19,286.40

GATMAYTAN YAP PATACSIL GUTIERR 8514

3ATMAYTAN YAP PATACSIL GUTIERR 4,233.60 | GATMAYTAN YAP PATACSIL GUTIERR 29-Oct-13 3,175.20

GATMAYTAN YAP PATACSIL GUYIERR

GHOTECNICA CORPORATION 26-Nov-13 4,020.00

GROTECNICA CORPORATION

GOLDEN EXPEDIA TRADING 2,159.14 GREENBELT RADISSON CONDOMINIUM 13.10 GREENBELT RADISSON CONDOMINIUM 289.08 GREENBELT RADISSON CONDOMINIUM 584 11-Oct-13 11.96 P-524 GREENBED)’ RADISSON CONDOMINIUM 21970 324.86 P-525 GREENBUIT RADISSON CONDOMINIUM 592 15.41 GREENBEI RADISSON CONDOMINIUM 220.58 GREENBELT RADISSON CONDOMINIUM tDec-13 2.18 GREENBEJ.1' RADISSON CONDOMINIUM 59.54 GUAN YIAC HARDWARE, 05-Nov-13 3,655.20 P-534 GUAN YIAC HARDWARE 23-Nov-13 1,979.04 P-535 GUAN YIAC HARDWARE 143912 4,354.56 GUAN YIAC HARDWARE 1,293.60 P-538 GU'TURI JENSEN CONSULTANTS INC 12,360.00 P-539 GUTHRIE JENSEN CONSULTANTS INC 41830 11,760.00 HANSA MEYER ATS PROJECT'S INC 8,400.00 ILANSA MEYER AT'S PROJECTS INC 5,668.76

IIANSA MEYER ATS PROJECTS INC

IIANSA MEYER AT'S PROJECTS INC 13.0ce13 1,451.57 HANSA MEYER ATS PROJECTS INC 880.93 HANSA MEYRR ATS PROJBCES INC 1,242.00 IIANSA MEYER ATS PROJECTS INC 6,445.09

P-570 HANSA MEYER ALS PROJECIS INC

P-571 HANSA MEYER ATS PROJLCTS INC AE] aatrss | 5,746.76 14-Mar-14

HANSA MEYER ATS PROJECI'S INC

wv

CTA CASE NOS. 9207, 9277 & 9416

P-571 ILANSA MEYER AT'S PROJECTS INC 0057

5,573.57 ILANSA MEYER AT'S PROJECTS INC 003427 10,132.15 HIGH PERFORMANCE SOLUTIONS INC 2117 62,630.40

HIGH PERFORMANCE SOLUTIONS ING

HIGH PERFORMANCE SOLUTIONS INC 27,526.80

IC BESTLINK ‘1 ELECOM CORPORATIO

M 'TUMACDER BUILDER 5,670.00 K SERVICO TRADE INC 9,041.40 P-657 K SERVICO TRADE INC 109,878.76 P-658 K SERVICO TRADE INC 10,217.89 P-678 KIN ‘TOOL HARDWARE CORPORATION 230.36

KEYSYS INC

KIYSYS INC 707.14

KIYSYS INC

KEYSYS INC 10-Jul-13 2,067.86 KIEYSYS INC 17973 25-Jul-13 8,560.71 KLYSYS INC 17634 07-Aug-13 945.54 KLEYSYS INC 017683 23-Aug-13 1,237.50 P-687 KLEYSYS INC 017546 17-Jul-13 681.43 P-688 KEYSYS INC 017606 7,166.40 KLYSYS INC 739.29 KEYSYS INC 92.68 P-696 KINGS SATFEVYNIEL INC 8,955.00 KINGS SADTEEYNE'T INC 33012 2,151.00 KONTRAKIWERKE INC KWI1-2341 1,562.04 KONTRAKT'WERKI! INC KWI-2342 8,690.15 | LA FUERZA ING OCT2013 14-Oct-13 9,920.81 LA FUERZA INC NOV2013 19-Aieb-14 992081 |

- DEC2013

P-721 2744-2745 2719 3014 28574

LA FUERZA INC

- LAKKHEAD MULTISALES

> LAKEHEAD MULTISALLS

- LAKEHUAD MULTISALES

| P72 | LANT: ARCHIVE TECHNOLOGIES CORP

LE PRICE INTL CORP 17548

LE PRICE INTL CORP

LE PRICE. INTL CORP

LE PRICE INTL CORP

LE PRICE INTL CORP 17595

LE PRICK INH, CORP 17650 LE, PRICE, INTL CORP 17755

LEO G DOMINGUIZ CONSULTANCY I INV 7

19-Feb-14 27-Sep-13 06-Sep-13 13-Dec-13 10-Jan-14 28-Aug-13 28-Aug-13 05-Sep-13 05-Sep-13 05-Sep-13 27-Sep-13 21-Oct-13 23-Dec-13 9,920.81 12,376.46 1,595.40 5,512.92 4,835.57 8,223.60 507.60 8,640.00 1,033.20 2,410.80 12,564.00 5,863.20 78,846.43

CTA CASE NOS. 9207, 9277 & 9416 P-730 P-737 P-744 P-745

LEO G DOMINGUEZ CONSULTANCY I INV 8

LEO G DOMINGULZ CONSULTANCY I INV 10

LEO G DOMINGUEZ CONSULTANCY I INV 11

LSY OFFICE

LSY OFBICE

LSY OFFICE

TSY OFFICE

LSY OFVICE

LEO G DOMINGUEZ CONSULTANCY I

LIBERTY INSURANCE CORPORATION

AND COMPUTER SUPPLI

AND COMPUTER SUPPLI

AND COMPUTER SUPPLI

AND COMPUTER SUPPLI

AND COMPUTER SUPPLI

I P-744 1 1 ) ?, P-745 P-745 P-745

LSY OFFICE

AND COMPUTER SUPPL

INV 12

23-Dec-13 23-Dec-13 23-Dec-13 23-Dec-13 2934 2932A

LSY OFICT:

AND COMPUTER SUPPL

2935

LSY OFVICT:

06-Jul-13 25-Jun-13 01-Jul-13 2933A 06-Jul-13

2933 .

AND COMPUTER SUPPLI

LSY OFFIC

SY OFFICE

AND COMPUTER SUPPLI

AND COMPUTER SUPPL

P-745

LSY OFFIC

AND COMPU'IER SUPPLI

2938 2930A

LSY OFFICL

AND COMPUTER SUPPL.

PSY OFFICE

AND COMPUTER SUPPLI

P-747 P-748 P-748 P-748 P-748 P-748 P-748 P-748 P-748 P-748

LSY OFVICE

AND COMPUTER SUPPLI

LSY OFFICE

LSY OFFICE

LSY OFFICE

LSY OFFICE:

LSY OFFICE

LSY OFFICE

LSY OFFICE

TSY OFFICE,

LSY OFFICE

LSY OFPICT

AND COMPUTER SUPPLI

AND COMPUTER SUPPLI

ANID COMPU'TER SUPPLI

AND COMPUTER SUPPJ.I

AND COMPUTER SUPPLI

AND COMPUTER SUPPLI

AND COMPUTTIR SUPPLI

AND COMPUTER SUPPLI

AND COMPUTER SUPPLI

AND COMPUTER SUPPLI

P-748 P-748 P-748 P-748

LSY OFPICI:

LSY OFFIC!

LSY OFFICE

LSY OFFIC:

AND COMPUTER SUPPL

AND COMPUTER SUPPLI

AND COMPUTER SUPPLI

AND COMPUTER SUPPL

LSY OFFICE

LSY OLKICE

AND COMPUTER SUPPLI

5595 2939 2940 11-Jul-13 09-Jul-13 01-Jul-13 18,000.00 18,000.00 18,000.00 18,000.00 1,117.84 1,269.64 763.39 2,550.00 366.48 48.21 195.24 2,239.29 23.57 18,810.00 8,688.24 14,820.00 42.18 1,363.50 2872 18-May-13 -Mar-13 12-Mar-1 2983 22-Jul-13 2984 2985 2986 2986A 2988 2988A 2988B 2988C 29881D 2988E 2987

AND COMPUTER SUPPLI

AND COMPUTER SUPPLI

2987A 2987B

AND COMPUTER SUPPLI

P-749 LSY OFFICK:

P-750 LSY OFFICH

P-750

LSY OFFICE

LSY OFFICE

LSY OFFICE

LSY OFFICE

LSY OFFICi.

LSY OFFICE

LSY OFFICE

LSY OFFICE

LSY OFFICE

AND COMPUTER SUPPLI

AND COMPUTIER SUPPLI

AND COMPUTER SUPPLI

AND COMPUTER SUPPLI

AND COMPUTER SUPPLI

AND COMPUTER SUPPLI

AND COMPUTER SUPPLI

AND COMPUTER SUPPLI

AND COMPUTER SUPPLI

LSY OFVICKE

LSY OFFICE

AND COMPUTER SUPPLI

AND COMPUTER SUPPL

P-753 P-753

LSY OFBICE

AND COMPUTER SUPPL

3026 3025A 3027 3027A 3027B 3029 3031 3032 5113 5114 51144 5114B 23-Jul-13 26-Jul-13 03-Aug-13 16-Aug-13 16-Aug-13 16-Aug-13 18-Aug-13 24-Aug-13 23-Aug-13 06-Sep-13 07-Sep-13 5115 07-Sep-13 120.86 2,948.95 321.41 499.20 1,060.70 107.40 990.00 1,716.58 909.87 42.75 12,799.76 138.60 5,399.54 16.87 17,211.55 8,395.33 136.80 321.43 4,530.52 152.10 316.07 527.14 2,507.14 20,291.53 81.56 11.25 66.43 jv ——L

CTA CASE NOS. 9207, 9277 & 9416 P-753 LSY OFFICE AND COMPU'TER SUPPLI 5116 11-Sep-13 26-Nov-13 28-Nov-13

P-762 ISY OIC: AND COMPU'TER SUPPLI 5617

P-762 LSY OFMICE AND COMPUTER SUPPLI 3618

502.39 640.29 9,291.96 LSY OFFICE, AND COMPUTER SUPPLI 3130 14-Sep-13 iss] LSY OFFICE AND COMPUTER SUPPLI 5131 14-Sep-13 372.32

LSY OFFICE AND COMPUTER SUPPLI

LSY OFFICE, AND COMPUTER SUPPLI 1,169.46 LSY OFFICE AND COMPUTER SUPPLI 9168 632.14 LSY OFFICE AND COMPUTER SUPPLI 25,185.00

LSY OFFICE AND COMPUTER SUPPLI

P-756 LSY OFFKICT. AND COMPUTER SUPPLI P-757 LSY OFFICE, AND COMPUTER SUPPLI 25.71

P-157 LSY OBFICE AND COMPUTER SUPPLI

LSY OFFICE AND COMPUTER SUPPL I 96.43

P-757 LSY OFFICE AND COMPUTER SUPPLI

LSY OFFICE AND COMPUTER SUPPLI 9.00 LSY OBLICE, AND COMPUTER SUPPLI 9,994.29 LSY OFFICE, AND COMPUTER SUPPLI 1,583.04 LSY OFFICE. AND COMPUTER SUPPLI 5282 LSY OFFICI! AND COMPUTER SUPPLI 5283 19-Oct-13 482.40 LSY OFFIC, AND COMPUTER SUPPLI 5283 69.64 LSY OFFICE, AND COMPUTER SUPPLI 5284 14-Oct-13 1,526.78 LSY OFFICL! AND COMPUTER SUPPLI 963.59 LSY OFFICE, AND COMPUTER SUPPLI 7,492.37 LSY OFFICE, AND COMPUTER SUPPLI 294.66 LSY OFFICE AND COMPUTER SUPPL 5,126.55 LSY OPFICE AND COMPUTER SUPPLI 960.00 LSY OFFICE. AND COMPUTER SUPPLI LSY OFFICE. AND COMPUTER SUPPLI 12,718.21 LSY OFFICE, AND COMPUTER SUPPL] 371A LSY OFFICE. AND COMPUTER SUPPI1 1,186.07 LSY OFFICE, AND COMPU1TR SUPPLI LSY OFFIC, AND COMPUTER SUPPLI 34,29 LSY OFFICK AND COMPUTER SUPPLI 15,049.95 LSY OFFICE AND COMPUTER SUPPLI 09-Nov-13 1,596.00 SY OFFICE AND COMPUTER SUPPLI 6.86 LSY OFLICE AND COMPUTER SUPPLI 5446 09-Nov-13 267.86 1SY OFFICE AND COMPUTER SUPPLI 5447 621.21 LSY OFFICE AND COMPUTER SUPPLI 5448 3,085.07 1SY OFFICE AND COMPUTER SUPPLI 13-Nov-13 1,757.14 LSY OFKICE AND COMPUTER SUPPLI 3454 15-Nov-13 1,425.75 LSY OFFICK, AND COMPUTER SUPPLI 5,008.86

LSY OFFICE AND COMPUTER SUPPLI

LSY OFFICE. AND COMPUTER SUPPLI 4,200.00 LSY OFFICE. AND COMPUTER SUPPL] LSY OFFICE, AND COMPUTER SUPPLI 740.34 LSY OFFICE AND COMPUTER SUPPLI 1,808.57 LSY OFFICR. AND COMPUTER SUPPLI 27-Nov-13 376.18 LSY OFFICE, AND COMPUTER SUPPL] 27-Nov-13 1,808.57

CTA CASE NOS. 9207, 9277 & 9416

P-763 LSY OFFICE AND COMPUTER SUPPLI 3611

P-763 LSY OFFICE, AND COMPUTER SUPPLI 5611 05-Dec-13

P-763 LSY OFFICE ANID COMPUTER SUPPLI 5611

P-763 LSY OFFICK AND COMPUTER SUPPLI 5620

P-763 LSY OFFICH, AND COMPUTER SUPPLI 5621 P-763 LSY OFFICE, AND COMPUTER SUPPLI 5622

P-763 LSY OFTICE AND COMPUTER SUPPLI 5623

P-764 LSY OFFICE AND COMPUTER SUPPLI 5598

P-765 LSY OFFICE, ANID COMPUTER SUPPLI 5624 05-Dec-13 P-765 LSY OFFICE AND COMPUTER SUPPLI 5729 19-Dec-13 P-765 ISY OFFICE, AND COMPUTER SUPPLI 5731 14-Dec-13 D-765 ISY OFFICE AND COMPUTER SUPPLI 5732 14-Dec-13 P-765 LSY OFFICE AND COMPUTER SUPPLI 5733 14-Dec-13 P-765 ISY OFFICE AND COMPUTER SUPPLI 5734 19-Dec-13 ESY OPTFICK AND COMPUTER SUPPL 5962 O01-Veb-14 LSY OFFICI: AND COMPUTER SUPPLI 5805-5806 13-Jan-14 MAKA'TT COMMERCIAL ESTATI ASSOC 25-Nov-13 MASTERLOCK-KEY & SAFE VAULT 30-Sep-13 MEGA MASTERLINK FABRICATOR AND 07-Oct-13 METRO COMMERCIAL KITCHEN DEPOT 03-Oct-13 MICROBIZ ONIE INC 14-Aug-13 143 o143A ou 0145

MIDTOWN INDUSTRIAL SALES INC 16755

PB 0386667

MONARK EQUIPMENT PB 0386720

MONARK TQUIPMEN'T PB 0386788

MONARK FQUIPMENT PB 0386808

MONARK HQUIPMENT' PB 0386809

ms 0386897

MONARK EQUIPMENT PB 0386926

MONARK EQUIPMENT’ PBO0386982

MONARK LQUIPMENT' PB 0387070

MONARK EQUIPMENT PB 0387094

MONARK EQUIPMENT PB 0386527

MONARK LQUIPMENT PB 0387162

PB 0387250

PB 0387400

PB 0387484

1 0387346

MVU ‘TRADE COM CENTRE 4553

MVU TRADE COM CENTRE: 4598

MVU TRADE COM CENTRE 4601

MVU ‘TRADE COM CENTRE 0359

10902 31-Jul-13 NATTONWARL, MARKETING SERVICES 12968 25-Jun-13 P-872 NATIONWARE MARKETING SERVICES 13291 17-Jul-13 07-Dec-13 07-Dec-13 07-Dec-13 06-Dec-13 07-Dec-13 3025 _ Y ~ 17-Sep-13 09-Sep-13 30-Sep-13 19-Oct-13 24-Jun-13 05-Jul-13 22-Jul-13 24-Jul-13 24-Jul-13 14-Aug-13 28-Aug-13 11-Sep-13 03-Oct-13 09-Oct-13 16-May-13 04-Nov-13 25-Nov-13 09-Jan-14 28-Jan-14 20-Dec-13 01-Jul-13 29-Jul-13 29-Jul-13 29-Nov-13 15,224.87 123.76 2,100.77 1,395.00 2,123.56 4,200.00 149.13 2,444.14 900.00 4,039.29 2,880.00 1,982.14 3,857.14 8,876.62 345.63 79.29 4,821.43 8,999.99 36,000.00 15,857.14 76,680.00 165,432.00 32,568.00 5,940.00 6,000.00 177.70 1,215.12 4,748.52 726.24 1,452.12 7,738.20 4,818.48 7,846.68 455.88 | 739.56 1,385.76 872.40 10,197.48 3,263.76 154.80 1,621.80 1,963.20 5,614.92 1,820.88 9,395.88 1,228.75 2,946.43 903.24 1,671.60

CTA CASE NOS. 9207, 9277 & 9416 P-873 NATIONWARE MARKISTING SERVICES 13397 24-Jul-13 48.00 P-873 NATIONWARE MARKETING SERVICES 12414 15-May-13 6,582.86 P-874 NATIONWARE MARKETING SERVICES 13573 10-Aug-13 4,419.84

NATIONWARE MARKETING SERVICES

NATIONWARE MARKETING SERVICES

NATIONWARI; MARKETING SERVICES

NEROMU ENTERPRISES COMPANY

> > 13576 10-Aug-13 5546 27-Dec-13 O50SA 07-Nov-13 520 05-Dec-13

P-902 OEM INDUSTRIAL PARTS AND NAUTI

P-903 OEM INDUSTRIAL PARTS AND NAUTT

P-907 OFFICELUX INTERIOR 54334 15-Jul-43

P-912 ORICA PLILIPPINES INC 30025445

P-913 ORICA PHILIPPINES INC 30025667 29-Jul-13 ORICA PHILIPPINES INC 30025668 27-Jul-13 P-913 ORICA PHILIPPINES INC 30025684 30-Jul-13 P-913 ORICA PHILIPPINES INC $12013-007 29-Jul-13 13

P-913 ORICA PHILIPPINES INC S12013-008

$12013-009 $12013-010 $12013-011 13

P-913 ORICA PHILIPPINES INC

P-913 ORICA PHILIPPINES INC

P-913 ORICA PHILIPPINES INC

ORICA PHILIPPINES ING 30025736

P

ORICA PHILIPPINES INC 30025887

30026122 30026123 $12013-038 30026375 30026367

PACIFIC PARTS CORPORATION 122827

01-Dec-13 30-Oct-13 26-Nov-13 P-925 PACIFIC PARTS CORPORATION 123146 04-Dec-13 P-927 PANTHER ASTA CORPORATION 1019 11-Nov-13 P-927 PANTHER ASIA CORPORATION 1018 11-Nov-13 P-954 PE'TRON CORPORATION 06-0220528 28-Jun-13 P-955 06-0223737 28-Jul-13 P-956 06-0226953 28-Jul-13 06-0230183 28-Sep-13 06-0230183 28-Sep-13

PIVTRON CORPORATION

PIE'TRON CORPORA LION

PETRON CORPORATION

PETRON CORPORATION

PETRON CORPORATION

i d 13577 08-Aug-13 60.00 91.80 60.00 2,779.20 82,963.20 6,826.56 1,950.00 42,092.62 2,183,498.48 132,378.25 42,092.62 42,092.62 42,092.62 42,092.62 42,092.62 42,092.62 3,057,706.89 2,732,818.88 690,903.27 1,454,076.13 721,432.03 1,196,438.59 470,660.70 6,732.00 840.00 672.00 4,344.00 52,284.70 54,095.99 50,798.70 7,808.19 1,986.48 2,450.12

PETRON CORPORATION

PETRON CORPORATION

PETRON CORPORATION

PHTRON CORPORATION

P-957 P-957 P.957 06-0230183 28-Sep-13 06-0230183 06-0230183 06-0230183 06-0230183 p957 06-0230183 p-957 06-0230183

P9517 06-0230183

b-958 06-0233427 P-959 PE'TRON CORPORATION 06-0236698 28-Nov-13 764797 13-Nov-13 764798 14-Nov-13 P-963 P-963

PHOL BELT MANUKACTURING CORP

PHIL BELAY MANUFACTURING CORP

P-1024 PRG INDUSTRIAL SOLUTIONS INC 151 08-Jan-14 P-1032 PS11 FOOD SUPPLIES INC 215 13-Sep-13 ah 1,331.16 2,678.81 14,757.32 2,726.07 2,726.07 2,726.07 9,577.57 44,838.15 50,361.63 421,740.08 26,509.43 15,145.43 473,602.38

CTA P-1032 P-1034 P-1061 P-1071 P-1074 P-1086 P-1087 P-1094 P-1094 P-1127 P-1128 P-1129 p-1141 P-1142 P-1142 p-1142 p-1142 P-1142 P-1442 CASE NOS. 9207, 9277 & 9416 N pare ~

PSTT FOOD SUPPLIES INC

PST] GLOBAI. INC

QBE INSURANCE (PIMLIPPINES) IN

RAMA ELIUSCTRICAL ENG G WORKS

072A 1000030 1001

RAMCAST INTERNATIONAL CORPORAT

REY MARKETING INC

REY MARKETING INC

RICHROYALE INC.

RICHROYALT! INC.

33918 33869 0027 0030 8261 8342 2601 137866 138086 137583

SANFO INTERNATIONAL TRADING IN

SANI'O INTERNATIONAL ‘TRADING IN

SANTA IE MOVING & RELATION SER

SGS PHILIPPINES INC

SGS PHILIPPINES INC

SGS PHILIPPINES INC

SGS PHILIPPINES INC 137582

SGS PHILIPPINES INC 137581

SGS PHILIPPINES INC 137518

SGS PHILIPPINES INC 137323

P-1142

SGS PHILIPPINES INC 137322

P-4142 P-1142 P-1142 P-1142 P-1142 P-1142 P-1142 P-1142 P-1142 P-1142 P-1142 P-1142 P-1143 137055 137054 137053 137041 137038 136892 136805 136740 136726 135998 138411 139140 136893

SGS PIHLIPPINES INC

SGS PHILIPPINES INC

SGS PUILIPPINESS INC

SGS PLILIPPINES INC

$GS5 PLTLIPPINEES INC

SGS PLITLIPPINES INC

SGS PHILIPPINES INC

SGS PEHLIPPINUS INC

SGS PHILIPPINES INC

SGS POT APPINTES INC

SGS PLHIAPPINES INC

P1143 p-1144 P-1144 P1144 P1145 P-1146 P-1147 P-1147 P-1147 P-1147 P-1147 P-1147 P-1147 P-1147 P-1147 P-1147 136727 138857 139977 135723 139755 137321 141087 141046 141045 141084 141089 141083 141088 141044 141086 141085

SGS PHILIPPINES INC

SGS PHILIPPINES INC

SGS PHILIPPINES INC

SGS PHILIPPINES INC

SGS PHILIPPINES INC

SGS PHILIPPINES INC

SGS PHILIPPINES INC

SGS PHILIPPINES INC

SGS PITILIPPINES INC

SGS PHILIPPINES INC

SGS PHILIPPINES INC

SGS PIOLIPPINES INC

SGS PLUIPPINES INC

SGS PHILIPPINES INC

SGS PHILIPPINES INC

SGS PHILIPPINES INC

03-May-13 11-Nov-13 12-Aug-13 05-Jun-13 05-Jun-13 31-Aug-13 30-Aug-13 26-Sep-13 218,671.33 1,301.79 50,940.00 532,798.16 641.16 1,861.78 1,861.78 274.08 1,110.12 3,540.00 7,080.00 180.00 515,194.07 5,403.95 5,248.67 5,202.08 683.26 227.75 5,859.46 6,936.11 7,060.34 838.54 5,248.67 6,936.11 1,506.27 911.01 25,668.78 7,350.20 911.01 37,708.62 817.84 911.01 5,176.20 i “ 10,838.96 522,922.92 529,927.08 22,154.29 62,735.04 | 917.66 706.15 235.38 235.38 4,188.74 9,682.78 706.15 7,671.33 2,557.11 6,408.82 706.15, CTA CASE NOS. 9207, 9277 & 9416 P-1148 SGS PHILIPPINES INC 141390 562,331.42

P-£148 SGS PHILIPPINES INC 142341

P-1148 SGS PHILIPPINES INC 144416 689.75 141420 3,887.70 SGS PHILIPPINES INC 141421 14-Oct-13 689.75 141413 141419 p- > > a 13,241.16 6,542.20 229.92 9,990.96 141422 7,012.49

SGS PHILIPPINES INC 141414

SGS PHILIPPINES INC

SGS PLIILIPPINES INC

SGS PHILIPPINES ING

SGS PHILIPPINES ING

SGS PHILIPPINIS INC

SOUTTL AVENUE CONSTRUCTION SUPP

SOUTH AVENUL, CONSTRUCLION SUPP

SOUTH AVENUL CONSTRUCTION SUPP

SOUTH GUIDE PRINTING PRESS

I 146223 146224 146225 6,989.57 1,044.21 5,508.54 146430 18,897.21 233336 27-Sep-13 1,005.00 235070 23-Nov-13 1,005.00 234838 19-Nov-13 4,433.15 OR 6647 30-Oct-13 589.29 27-Dec-13 P-1202 P-1206 P1227 SQ RESOURCES INC 29051 363.17

1227 50 RES “ES INC 29051

) P1227 | SQ RESOURCES INC 19-Nov-13 363.17 P-1227 SQ RESOURCES INC 29172 726.33 P-1227 SQ RESOURCES INC 29456 3,050.33 P-1248 STATIC POWER PHILIPPINES INC 548 03-Dec-13 19,806.96 44734 7064 . 90671 190376 188903 29-Oct-13

SYCIP SALAZAR ITERNANDEZ & GAT

TANG INTERNATIONAL ENTERPRISES

‘THE BARON TRAVEL CORPORATION 10,044.36 19-Dec-13 1,418.76 p- P-1295

P-1298 TIE RED BNVELOPE CORPORATION

P-1309 TIRE ASIA GROUP INC

> p- Pp 19-Dec-13 187.50 08-Aug-13 278.52 18-Dec-13 2,087.14

TNU EXPRESS WORLDWIDE

YNT EXPRESS WORLDWIDE:

INT EXPRESS WORLDWIDE: 194188

NU EXPRESS WORLDWIDE! 195625 2578 ‘YOPH INC 2578 24-Oct-13 241.24 02-Oct-13 242,114 20-Dec-13 104,15 20-May-14 301.62 3,600.00 24-Jan-14 3,600.00 ‘TOPWIN FIBERS I. SUPPLY AND S$ 724 12-Aug-13 4,260.00 P1324 ‘YOPWIN MBERSTELL SUPPLY AND $ 731 13-Aug-13 3,247.20 b-1324 TOPWIN FIBERSTEEL SUPPLY AND S 733 TOYOSCO PARTS CENTER INC 1243 220.80 | Deets | 3828 27047 16-Dec-13 64,530.00 26619 17-Oct-13 2,884.80 P-1366 533 17-Dec-13 1,683.96 P-1366 534 17-Dec-13 1,723.92 P-1367 UNIDIESED. MACHINERY 0539

P-1367 UNIDIESEL MACITINERY 0540

>

P-1368 UNIFORM REFRIGERATION & AIRCON 139888

P-1370 UNILINK INDUSTRIAL INSIRUMENTA

TOYOSCO PARTS CENTER INC 17-Dec-13 518.57

TUBBLINE VALVUS & ETLTINGS & $

‘TUFFLINE VALVES & FITTINGS & $

UNIDIESRL MACIIINERY

UNIDIESRL MACIIINERY

P-1334 P-1362 P-1362 28-Dec-13 608.88 28-Dec-13 13-Dec-13 326.88 321.43 P-1369 UNILINK INDUSTRIAL INSTRUMENTA 926 08-Jul-13 72,121.02 0923 28-Jun-13 44,626.50 P4371 | _UNILINK INDUSTRIAL INSTRUMENI'A 930 22-Julls 8,280.00 98423 04-Nov-13 107.15 jv P-1377 UNTITID FAR RAST CO INC.

CTA CASE NOS. 9207, 9277 & 9416 P-1378 UNITED FAR EAST CO INC. 98651 03-Dec-13 214.29 P-1380 UNITED VINYI, CORPORATION 42883 02-Oct-13 22.73 P-1399 VANTAZTIC INCORPORATED 13-Nov-13 32,305.39 P-1429 YOKOGAWA PHILIPPINES INC 130141 28-Aug-13 609,787.80 P-1430 YOKOGAWA PILLLIPPINES INC VYP13V0140 27-Sep-13 4,554.60 P-1431 YOKOGAWA PHILIPPINES INC VYP13X0048 5539.56 P-1431 4,968.00 P-1432 188,614.08 P-1434 292,32 P-1435 56,895.63 4,744.22 694.21 35.70 4,731.60 510.12 3,026.55 wm we Oo 28-Nov-13 VYP13X0050 ITYP1370032 114427 115148 115361 115663 115332 115928 115889 116024

YOKOGAWA PHILIPPINES INC

22-Jan-14 15-Jun-13 03-Jul-13 09-Jul-13 16-Jul-13 08-Jul-13 22-Jul-13 20-Jul-13 25-Jul-13

YOKOGAWA PHILIPPINES INC

ZENITIT ELECTRICAL & INDUSTRIA

ZENITH BLECTRICAL & INDUSTRIA

P-1437 ZENTIH ELECTRICAL & INDUSTRIA

P1437 ZENTIV ELUCIRICAL & INDUSIRIA

P-1438 ZENITH BLECIRICAL & INDUSTRIA

P-1438 ZENITH ELECTRICAL & INDUSTRIA

P-1438 ZENITH ELECFRICAL & INDUSTRIA

P1439 ZENITH ELECTRICAL & INDUSIRIA

116099 116489 116560 116671 121032 121485 121481 P-1439 ZENITH ELECTRICAL & INDUSTRIA 26-Jul-13

P-1439 ZENITH ELECTRICAL & INDUSTRIA

P-1440 ZENITH ELECTRICAL & INDUSTRIA

p-1441 ZENITH BLECTRICAL & INDUSTRIA

P1445 ZBNITH ELECTRICAL & INDUSTRIA

P-1445 ZENITH ELEC YRICAL & INDUSTRIA

P-1446 11,758.68 05-Aug-13 246.78 06-Aug-13 2,652.00 08-Aug-13 210.60 16-Sep-13 3,214.80 27-Sep-13 48,628.52 27-Sep-13 72,163.44 subtotal 50,411, 196.48 F. Input VAT on purchases of services supported by Official Receipts without Authority to Print and the amount of VAT is not separately indicated.

P-355 DELTA KARTIIMOVING INC

P-355 DELTA EARTIIMOVING INC

ZENJVEHL ELECTRICAL & INDUSTRIA

219,958.50 138.92 1,591,480.53 40,960.49 184,965.25 11,145.02 30,063.74 10,638.42 20,843.48

P-355 DELTA EARTITIMOVING INC

DELTA EARTITMOVING INC

P-355 P-355 P-355

DELTA LARTIIMOVING INC

DELTA RARTUIMOVING INC

P-355 DELLA EARTHMOVING INC

P-355 DELTA RARTHMOVING INC

P-355 DELA RARTHMOVING INC

P-355 DELTA LARLTIMOVING INC 62,411.86 P-355 DELTA RARTUMOVING INC 412,353.69 P-355 DELLA EARLHMOVING INC 5848 09-Jul-13 68,171.37 P-355 DELTA EARTHMOVING INC 1,215.19 P-355 DELTA HARTHMOVING INC 14,306.61 P-355 DELTA LARTHMOVING INC 7,871.79 | P-355 DELTA KARTHMOVING INC 21,943.44 P-355 DELTA EARTITMOVING INC 4,828.68 p.355 3,483.23 P-355 DELTA EARTITMOVING INC 10,805.08 P-355 DELLA KARTITIMOVING INC 9,573.16 P-355 DELTA BARTIIMOVING INC 9,785.28 P-355 62,748.81 3,880.66 yV

DELTA EARTIIMOVING INC

P-355 DELTA EARTIIMOVING INC

CTA CASE NOS. 9207, 9277 & 9416

P-355 DELTA KARTHMOVING INC

DELTA EARTHMOVING INC

P-358 DELTA EAR'THMOVING INC

5853

P-358 DELTA LARTHMOVING INC

P-908 O)]M HEAVY RQUIPMENT SOLUTIONS 026

P-1096 ROYAL CARGO COMBINED LOGISTICS 58350

subtotal G. Input VAT on domestic purchase of services without supporting Official Receipts.

P-189 P-189

AN'TRAK PITILIPPINES ‘TRANSPORT

ANTRAK PHILIPPINES TRANSPORT

ANTRAK PHILIPPINES ‘TRANSPORT

AN'TRAK PHILIPPINES TRANSPORT

AN'TRAK PUUAPPINES ‘VRANSPORT

ANTRAK PHI) IPPINIS ‘TRANSPORT

P.

P-189

P-189 ANTRAK PHILIPPINES ‘TRANSPORT

P-189 AN'TRAK PHILIPPINES TRANSPORT

P-189

AN'TRAK PHILIPPINES TRANSPORT

ANTRAK PHILIPPINI'S TRANSPORT

71,792.78 4,228,392.97 13-Aug-13 4,462,922.42 4,675,210.19 07-Feb-14 29,734.13 06-Aug-13 666.00 15,868, 291.69 383.04 60,360.00 3,600.00 480.00 3,300.00 5,700.00 390.00 22,200.00 32,820.00 390.00

ANTRAK PHILIPPINES TRANSPORT

ANTRAK PHILIPPINES TRANSPORT

P-189 ANTRAK PHILIPPINES TRANSPOR'E

ANTRAK PHILIPPINES ‘TRANSPORT

ANTRAK PHILIPPINES TRANSPORT

ANTRAK PLULIPPINES ‘TRANSPORT

ANTRAK PLLULIPPINES ‘TRANSPORT

ANTRAK PIIILIPPINE'S TRANSPORT

ANTRAK PHILIPPINES TRANSPORT

P-189 ANTRAK PLILLIPPINES ‘1 RANSPORT

P-1185 SM SECURITY & SERVICES INC

SM SECURTLY & SERVICES INC

SYCIP SALAZAR HERNANDEZ & GAT

ANTRAK PHILIPPINES TRANSPORT

1

ANTRAK PITILIPPINES TRANSPORT

ANTRAK PHILIPPINES TRANSPORT

ANTRAK PLILIPPINES TRANSPORT

ANTRAK PHILIPPINES TRANSPORT

> b

ANTRAK PLILIPPINES ‘TRANSPORT

>.

p-199 ANTRAK PHILIPPINES TRANSPORT

AN'TRAK PHILIPPINES TRANSPORT

P-199 P-199

AN'TTRAK PHILIPPINTS TRANSPORT

AN'TRAK PHILIPPINES ‘TRANSPORT

ANTRAK PHILIPPINES TRANSPORT

AN'TRAK PHILIPPINES ‘TRANSPORT

ANTRAK PHILIPPINES TRANSPORT

ANTRAK PHILIPPINES TRANSPORT

ANTRAK PHILIPPINES ‘TRANSPORT

ANTRAK PHILIPPINES TRANSPORT

ANTRAK PLLLIPPINES TRANSPORT

ANTRAK PHILIPPINES TRANSPORT

P-199 P-199 2103 13-Nov-13 488,041.74 383.04 60,360.00 3,600.00 480.00 3,300.00 5,700.00 390.00 22,200.00 32,820.00 390.00 15-Nov-13 33,918.38 390.00 390.00 390.00 390.00 390.00 480.00 480.00 840.00 390.00 390.00 390.00 390.00 480.00 840.00 390.00 390.00 840.00 840.00 ow

CTA CASE NOS. 9207, 9277 & 9416 p-199 ANTRAK PHILIPPINES TRANSPORT 390.00 P-199 ANTRAK PITLLIPPINES TRANSPORT 390.00 P-199 ANTRAK PHILIPPINES TRANSPORT 50,820.00 P-199 ANTRAK PHILIPPINES ‘TRANSPORT 840.00 P-199 ANTRAK PHILIPPINES TRANSPORT 390.00 P-199 ANTRAK PIHLLIPPINES ‘TRANSPORT 390.00 P-199 ANTRAK PHILIPPINES ‘TRANSPORT 390.00 P-199 ANTRAK PHILIPPINES TRANSPORT 390.00 P-199 ANTRAK PHILIPPINES ‘TRANSPORT 390.00 P-199 ANTRAK PHILIPPINES TRANSPORT 390.00 P-199 ANTRAK PHILIPPINES TRANSPORT 390.00 P-199 ANTRAK PHILIPPINES ‘TRANSPORT 480.00 P-199 ANTRAK PHILIPPINES ‘TRANSPORT 390.00 P-199 ANTRAK PHILIPPINES ‘TRANSPORT. 480.00 ANTRAK PHILIPPINES ‘TRANSPORT 480.00 ANTRAK PHILIPPINES TRANSPORT 390.00 ANTRAK PIILIPPINES ‘TRANSPORT 390.00 -199 ANTRAK PITILIPPINES ‘VRANSPORT 390.00 P19 390.00 p99 390.00 Hf, Input VAT on purchases of services but the supporting Exhibit Nos. were denied admission by this Court. P-509 GLOBL IT L.ECOM INC 1,263.17 P-510 GLOBE IELECOM INC 39,937.40 P-511 GLOBR TELECOM INC 1,263.80 P-512 GLOBE ‘VELECOM INC 1,637.27 P-513 GLOBE, 1E.ECOM INC 30-Aug-13 36,407.80 P-514 GLOBE TELECOM INC BILI. 114 4-Sep-13 816.43 P-199 P-199 P-199 _ ~ P-515 GLOBI TELECOM INC GLOO713 30-Sep-13 35,156.75 P-516 GLOBK ‘TELECOM INC BILL. 115 4-Oct-13 1,266.29 P-516 GLOBE TELECOM INC G1.00813 31-Oct-13 36,617.43 P5316 GLOBE ‘TELECOM INC 11-Nov-13 916.92 | P-516 P-516 P-516 P-516 P-516 P-516 P-516 P-516 P-516 SLOBE ‘THLECOM INC 35,067.22

GLOBE THTCOM INC

GLOBE 'FELECOM ING 1,383.69

GLOBIN TELECOM INC

GLOBE TELECOM INC

GLOBE TELECOM INC

GLOBE ‘TELECOM INC GI.00813N 5,137.09 GLOBE ‘1TEL.ECOM ING GI.0O0913N 1-Mar-14 5,889.03 GLOBE, TELECOM INC GI.O1013N 1-Mar-14 9,380.03 P-516 GLOBE ITLECOM ING G1O1113N 1-Mar-14 14,051.46 P-516 GLOBL TELECOM INC G1.00114 1-Mar-14 55,451.57 P-516 GLOBE ‘TELECOM INC 13B07030 13-Sep-13 182.14 5 15-Apr-13 om >, P-375 HOLCIM PHILIPPINES INC D0202PC6 - 30-Apr-13 463,478.10 P-965 PLUL BEL! MANUFACTURING CORP 766410 09-Idec-13 5,400.00 subtotal 877,803.79 I Over-claimed input VAT (Discrepancy between the amount of claim and the input VAT reflected per Official Receipt).

CTA CASE NOS. 9207, 9277 & 9416 Exhibit Registered Name Document Details Input VAT P-182 ANTRAK PLIILIPPINES TRANSPORT! 390.00 182 ; OR No.00104 - ANTRAK PIILIPPINES TRANSPORT 93-Oct-13 390.00 ANTRAK PHILIPPINES TRANSPORT 390.00 1,170.00 per Official Receipt 780.00 390.00 OR No. 3959 PERKY & ASSOCIATES LAW OFFICES 10-Oct-13 155.00 per Official Receipt 150.00 3.00 77,395.82 23,849.36 325.43 58,757.78

PSTT GLOBAL INC

P-1035 PSTT GLOBAL INC

86,150.24 PSTI GLOBAL INC 3,089.29 per Official Receipt 150,322.72 101,245.20 P-1050 OR No. 257 30-Jan-14 P-1182 P-1182 OR No. 063 03-Oct-13 PST] GLOBAL, INC 20,175.32 5,477.51 14,697.81 85,459.68 4,436.36 per Official Receipt

SKAFF EXIMPORIT & SERVICES INC

SKAFF FEXIMPORT & SERVICES INC

OR No, 4393 P-1182 SKAFF EXIMPOR'T & SERVICES INC 24-Oct-13 39,129.54 P-1182 SKAKE RXIMPORT & SERVICES INC 112,412.29 P-1182 SKAEK EXIMPORT & SERVICES INC 430,084.39 413,471.10 per Official Receipt 372,724.28 40,746.82 P-1183 SKAFP EXIMPORT & SERVICIS INC 85,803.68 P-1183 SKALT E:XIMPORT & SERVICES INC OR No. 4394 716,496.40 SKAFF EXIMPORT & SERVICES ING 08-Nov-13 42,226.46 P-1183 SKAFE EXTIMPORT & SERVICES INC 227,616.68 616,909.86 per Official Recespt 581,657.17 35,252.69 SM SECURITY & SERVICKS INC OR No. 103 34,605.85 11-Nov-13 per Official Receipt 34,435.62 170.23 OR No. 211 %6-Dec-13 38,523.24 per Official Receipt 35,710.49 2,812.75 OR No. 6825 13-Dec-13

P-1187 SM SECURITY & SERVICES INC

>

P1207 SOUTH GUIDE PRINTING PRESS

SOUTH GUIDE PRINTING PRESS

214.29 294.64 508.93 per Offical Receipt 214.28 294.65, P1381 OR No. 174196 UPTOWN INDUSTRIAL SALIS INC 29-Nov-13 1,716.00 per Official Receipt 1,532.00 184.00 subtotal 195, 799.12 P-65B-18 Without supporting documents ~ importations 3,206,498.87 Without supporting documents — domestic purchases 86,343.45 TOTAL DISALLOWED INPUT VAT P82,682,714.18 7

CTA CASE NOS. 9207,9277 & 9416 Thus, out of the total input VAT claim of f'163,882,577.17 for the 3rd and 4th quarters of CY 2013 and 1st quarter of CY 2014, only the amount of f'47 ,860,882.23, as computed below, represents petitioner's valid input VAT for the same period:

Total Input VAT claim p 163,882,577.17 Disallowances:

a. Input VAT with noted exceptions as per ICP A Report P33,338,980.76

b. Additional disallowances per this Court's further verification 82,682,714.18 116,021,694.94 Valid Input VAT p 47,860,882.23 -- - Since there are both zero-rated sales and taxable sales subject to 12% VAT, the said amount of ?47,860,882.23 shall be proportionately allocated on the basis of sales volume. To reiterate, the eighth reqUisite is to the effect that the input taxes claimed are attributable to zero-rated or effectively zero-rated sales. However, where there are both zero-rated or effectively zero-rated sales and taxable or exempt sales, and the input taxes cannot be directly and entirely attributable to any of these sales, the input taxes shall be proportionately allocated on the basis of sales volume.

In this case, for the subject periods of the claim, there exist a zero-rated or effectively zero-rated sales and taxable sales subject to 12% VAT, to wit: 3rd Quarter 4th Quarter 1st Quarter ofTY 2013 ofTY 2013 ofTY 2014 (Exhibit "P-"8.1 '1 @_xhibit ''P-11.2:') _!Exhibit "P-17.2'1_ Total Vatable Sales I' - I' 444,867.14 I' 2,264,056.70 I' 2,708,923.84 Zero-Rated Sales 3,169,031,145.39 2,335,169,378.27 5,939,372,924.94 11,443,573,448.60 Total Sales I' 3,169,031,145.39 p 2,335,614,245.41 1'5,941,636,981.64 1'11,446,282,372.44 Since petitioner's input VAT cannot be directly or entirely attributed to any of the said transactions, we shall allocate the valid input VAT of f'47,860,882.23 proportionately on the basis of the volume of petitioner's total sales, as shown below: Total Taxable Sales per VAT Returns p 2,708,923.84 Divided by the Reported Total Sales per Quarterly VAT Returns p 11,446,282,372.44 Multiplied by Total Valid Input VAT p 4 7,860,882.23 Valid input VAT allocated to total sales subject to 12% VAT p 11,326.95 ~ CTA CASE NOS. 9207, 9277 & 9416 Total Zero-Rated Sales per VAT Returns Divided by the Reported Total Sales per Quarterly VAT Returns Multiplied by Total Valid Input VAT Valid input VAT allocated to total zero-rated sales p 11,443,573,448.60 p 11,446,282,372.44 p 47,860,882.23 p 47,849,555.28 Thus, for purposes of, and with regard to petitioner's compliance with, the eighth requisite, only the amount of 1"47,849,555.28 represents valid input VAT attributable to total reported zero-rated sales. Determination of the refundable amount.

Having determined that petitioner had valid input VAT attributable to its zero-rated sales, this Court shall now determine whether the same was applied against its output VAT liability during and in the succeeding quarters, relative to the ninth requisite for the successful prosecution of an input VAT refund claim.

For the periods under consideration, petitioner has output VAT liability tn the amount of 1"325,070.86.83 Since petitioner's valid input VAT in the amount ofP11,326.95 allocated to sales subject to the 12% VAT is not enough to cover the said output VAT liability, the output VAT still due against petitioner is computed as follows: Output VAT p 325,070.86 Valid input VAT allocated to sales subject to 12% VAT 11,326.95 Output VAT still due p 313,743.91 The valid input VAT attributable to total reported zero-rated sales in the amount of 1"47,849,555.28 shall then be utilized against the said remaining output VAT liability of petitioner in the amount of 1"313,743.91. Consequendy, only the remaining input VAT of 1"47,535,811.37 can be attributed to the entire zero-rated sales reported by petitioner in the amount of 1"11,443,573,448.60 and only the input VAT ofP27,434,794.00 is attributable to the valid zero-rated sales ofP6,604,538,160.70, as computed below: Valid input VAT allocated to reported zero-rated sales p 47,849,555.28 Output VAT still due 313,743.91 Valid input VAT allocated to reported zero-rated sales p 47,535,811.37 Divide by declared zero-rated sales p 11,443,573,448.60 Multiply by valid zero-rated sales p 6,604,538,160.70 Excess input VAT attributable to valid zero-rated sales p 27,434,794.00

CTA CASE NOS. 9207, 9277 & 9416 Needless to state, the said amount of P27,434,794.00 is included in the amount of the subject refund claim, i.e., the amount of P163,882,577.17. Although the input VAT claim ofP163,882,577.17 for the 3rd and 4th quarters ofTY 2013 and 1st quarter ofTY 2014 was carried-over by petitioner in its succeeding Quarterly VAT Retums,84 the same remained unutilized until the same was deducted as "VAT Refund/TCC Claimed" in its Quarterly VAT returns for the 2nd quarter of TY 201585, 3rd quarter of TY 201586, and 1st quarter ofTY 201687• In fine, petitioner is deemed to have fulfilled the said ninth requisite in the refund of input VAT under Section 112(A) of the NIRC of 1997, as amended.

WHEREFORE, in light of the foregoing considerations, the instant Petition for Review is PARTIALLY GRANTED. Accordingly, respondent is DIRECTED TO REFUND petitioner the amount of P27,434,794.00, representing the latter's unutilized excess input VAT arising from its domestic purchases and importation of goods (other than capital goods), domestic purchases of services, and purchases of capital goods which are attributable to zero-rated sales for the 3rd and 4th quarters ofTY 2013 and 1st Quarter ofTY 2014.

WE CONCUR:

MA. BELEN M. RINGPIS-LIBAN Associate Justice ERL~P.UY Associate Justice

CTA CASE NOS. 9207,9277 & 9416 ATTESTATION I attest that the conclusions in the above decision were reached in consultation before the cases were assigned to the writer of the opinion of the Court.

ERL~P.UY Associate Justice Chairperson CERTIFICATION Pursuant to Article VIII, Section 13 of the Constitution, and the Division Chairperson's Attestation, it is hereby certified that the conclusions in the above Decision were reached in consultation before the cases were assigned to the writer of the opinion of the Court. Presiding Justice