Chevron Holdings, Inc. vs. Commissoner of Internal Revenue

DECISION

DEL ROSARIO, P.J.:

This is a Petition for Review filed by petitioner Chevron Holdings, Inc. on February 19, 2016, claiming for refund or issuance of a tax credit certificate (TCC) in the amount of Eighty Four Million Two Hundred Twenty Eight Thousand Nine Pesos and Twenty Centavos (P84,228,009.20) representing the alleged excess and unutilized input Value Added Tax (VAT) attributable to zero-rated sales of service for the first to fourth quarters of calendar year (CY) 2014.

THE PARTIES

Petitioner is a foreign corporation organized and existing under laws of Delaware, U.S.A. It is licensed by the Securities and Exchange Commission (SEC) to transact business as regional operating headquarters in the Philippines with purposes limited to general administration and planning; business planning and coordination; sourcing and procurement of raw materials and components; corporate finance advisory services; marketing control and sales promotion; training and personnel management; logistic services; research and development services and product development; technical support and maintenance; data processing and communication; and business {11 development.' It is registered with the Bureau of Internal Revenue (BIR) as a VAT taxpayer and was issued a Certificate of Registration (BIR Form No. 2303) with OCN 8RC0000385300, dated February 9, 2016, and with Tax Identification Number (TIN) 201-056-391-000.?

Respondent is the duly appointed Commissioner of Internal Revenue (CIR) vested under appropriate laws with the authority to carry out the functions, duties and responsibilities of said office, including inter alia, the duty to act upon and approve claims for refund or tax credit pursuant to the provisions of the National Internal Revenue Code (NIRC) of 1997 and other tax laws, rules, and regulations.°

THE FACTS

Petitioner filed its Quarterly VAT Returns (BIR Form No. 2550- Q)* for the first, second, third and fourth quarters of CY 2014 on April 25, 2014, June 25, 2014, October 24, 2014 and January 23, 2015, respectively. It filed its Amended Quarterly VAT Returns? for the first, second and fourth quarters of CY 2014 on September 15, 2014, September 18, 2014 and March 18, 2015, respectively. Certain information declared in the said Quarterly VAT Returns are shown hereunder:

First Quarler Second Quarter Third Quarter Fourth Quarter Original Amended Original Amended Original Original Amended Vatable Sales 36,234,269.50 36,234,.269.50 38,714.986.17 38,714,956.17 38,248,511.99 25,924,908.24 25,924,908 24 Zero-Rates Sales/Receipls 868,898,385.91 862,939,005.71 909,392,301.24 909,392,301.24 998,331,796.66 703,084,372.91 703,084,372.91 Total Sales/Receipts 905,132,655.41 899,173,275.21 948,107,257.41 948,107,257.41 1,036,580,308.65 729,009,281.15 729,009,281.15 Outpul Tax Due 4 346,112.34 4,348,112.34 4,645,794 74 4,645,794.74 4,589 821.44 3,110,988.99 3.110,988.99 Less: Allow able Input Tax input Tax Carried Over from Previous Quarter 194,440,615.18 194,440,615.23 212,435,943.38 213,184 558.47 204,968,019.50 120,318,924.73 120,318,924.73

Input Tax Deferred on Capilal Goods Exceeding

PiMilion from Previous Quarter 33,331,281.98 33,331,281.94 30,840,717.89 30,840,717.89 27,506,197.78 24,402,071.61 24,402,071.61 Total 227,771,897.16 227,771,897.17 243,276,661.27 244,025,276.36 232,474,217.28 144,720,996.34 144,720,996.34 put Tax on current transactions - Purchases of Capiial Goods exceeding P1Milion 850,317.32 850,317.32 135,184.60 4,265,396.00 4,265,396.00 Domestic Purchases of Goods Other than Capital Goods 473,823.52 373,534.58 502,393.87 502,393.87 2,130,558.04 464,183.70 470,386.13 tmporiation of Goods Other than Capdal Goods 151,736.00 151,736.00 77,620.00 77,620.00 18,840.00 116,366.00 116,366.00 Domestic Purchases of Services 16,896,175.30 17,828306.77 21,833,278.44 21,794,235.00 14.260,769.50 20,689,479.58 § 21,217,419.34 Services Rendered by Non-residents 1,478,824.30 1,397,596.86 3,120,594 .93 3,120,594.93 1,394 682.35 2,852,570.33 2,852,570.33 Total Available Input Tax 247,624,773.60 248,373,388.70 268,810,548.51 269,520,120.16 250,414,251.77 173,105,977.95 173,643,134.14 Less: Deductions from Input Tax Nout Tax on Purchases of Capital Goods exceeding 30,840,717.89 30,840,717.89 27,506,197.80 27,506,197.80 24,402,071.65 25,367,062.86 25,367,062.86 P1Miton deferred for the succeeding period VAT Refurd/TCC clasrad 32,400,108.14 — 32,400,108.14 101,103,433,99 Total 30,840,717.89 30,840,717.89 59,906,305.94 59,906,305.94 125,505,505.64 25,367,062.86 25,367,062.86 Tolal Allow able Input Tax 216,784,055.71 217,532,670.81 208,904,242.57 209,613,814.22 124,908,746.13 147,738,915.09 148,276,071.28 Net VAT Payable = 212,435,943.37 -213,184,558.47 -204,258,447.83 -204,968,019.48 - 120,318.92469 -144,627926.10 -145,165,082.29

Less: Tax Credis/Payments

Tolal Amount Payabla (Overpayment) -212,436,943.37 -213,184,556.47 - 204,258,447.83 -204,968,019.48 - 120,318,924.69 -144,627,926.10 - 145,165,082 29 ' Exhibits “P-1” and P-2”; CTA Docket, pp. 1855 and 1868.

In four (4) separate letters dated September 14, 2015 addressed to the BIR, together with an accomplished Application for Tax Credits/Refunds (BIR Form No. 1914) and Sworn Certification that documents submitted are complete for purposes of processing its claim, petitioner requested for VAT refund or the issuance of TCCs of its alleged unutilized excess input taxes for the first, second, third and fourth quarters of CY 2014 in the amounts of P18,743,943.24, 24, 183,569.15, P16,454,339.20 and P24,846, 157.61, respectively. Said administrative claims for refund were received by the BIR on September 24, 2015.6 Alleging that the 120-day period under Section 112(C) of the Tax Code for respondent to resolve its administrative claims has expired on January 22, 2016, and that it had until February 21, 2016 to file its judicial claim, 7 petitioner filed the present Petition for Review on February 19, 2016 8 The case was raffled to the Third Division Court. In compliance with the Summons issued on March 31, 2016, 9 respondent filed his Answer10 on April 15, 2016, with the following

Special and Affirmative Defenses:

i. The claim for refund is subject to administrative routinary investigation/examination by the BIR; ii. The amount of P84,228,009.20 [being claimed by petitioner] was not properly documented; iii. In an action for refund, the burden of proof is on the taxpayer to establish its right to refund, and failure to sustain the burden is fatal to the claim for refund/credit; iv. Petitioner must show that it has complied with the provisions of Section 112 of the NIRC of 1997 on the prescriptive period for claiming tax refund/credit;

v. There is no record of petitioner submitting complete documents to substantiate its administrative claim for refund. Such is a requirement, otherwise, the administrative body will have sufficient reason to deny the claim; vi. Far from complying with the checklist of requirements, petitioner merely stated that it submitted relevant documents required by laws and pertinent regulations in support of its 6 Exhibits P-8.1, P-8.2, P-8.3 and P-8.4, CTA Docket, Vol. 4, pp. 1888-1935; BIR Records, pp. 18-59.

7 Par. 15 in relation to par. 13. Petition for Review, CTA Docket, Vol. 1, pp. 14-15. 8 CTA Docket, Vol. 1 pp. 10-144. 9 CTA Docket, Vol. 1, pp. 157-158. 1° CTA Docket, Vol. 1, pp. 162-169. ~ administrative claim for refund. This is not a claim for erroneously or illegally collected taxes where petitioner has the discretion of choosing the evidence it deems fit to prove its case. This is a claim for excess but legally collected unutilized input taxes. It does not have to prove its case because the law already acknowledges it is entitled to refund. Thus, it merely has to substantiate the export sales and the excess/unutilized amount of input taxes attributable to the said export sales. Hence, petitioner's failure to comply with the duly mandated legal requirements in such claims for refund/tax credit warranted the denial by inaction of the administrative claim; vii. Claims for refund are required to be done within certain time frames, and petitioner's failure to comply with such periods is fatal to its cause;

viii. Petitioner's failure to submit documents supporting its claim for refund makes its administrative claim for refund pro forma. Without a validly and duly filed administrative claim for refund, the Court is without jurisdiction to entertain the Petition for Review. Petitioner's failure to comply with a condition precedent prior to the institution of its Petition for Review makes it dismissible for absence of jurisdiction on the part of the Court; and, ix. The claimant has the burden of proof to establish the factual basis of his claim for tax credit or refund. Tax refunds, like tax exemptions, are construed strictly against the taxpayer. Respondent filed his Pre-Trial Brief11 on April 27, 2016 while petitioner's Pre-Trial Brief12 was filed on July 28, 2016. Pre-Trial Conference was held on August 2, 2016, 13 and the parties filed their Joint Stipulation of Facts and Issues on August 12, 2016. 14 Pre-Trial Conference was terminated in the Pre-Trial Order15 issued on September 2, 2016. During trial, petitioner presented the following as witnesses, namely: (i) Benedicta A. Santos, petitioner's Manager-Business Analysis and Support; (ii) Carolyn C. Ardina, petitioner's Finance Coordinator-Business Analysis and Support; (iii) Elmira V. Villalobos, petitioner's Team Leader-Fixed Assets; and, (iv) Fredieric B. Landicho, the Independent Certified Public Accountant (ICPA). 16

Petitioner presented and offered in evidence pieces of exhibits listed in its Formal Offer of Evidence filed on March 1, 2018, 17 with respondent's Comment thereon filed on March 2, 2018. 18 Meanwhile, in an Order issued on October 1, 2018 by the Third Division, the present case was transferred to this Court in line with CTA Administrative Circular No. 02-2018, dated September 18, 2018, reorganizing the three (3) Divisions of the Court of Tax Appeals (CTA). 19 In a Resolution20 dated October 25, 2018, this Court admitted certain exhibits offered by petitioner, except for the following:

1. Exhibits P-16.1 to P-16.31, P-18.1 to P-18.37 and P-19.1 toP- 19.5, including their sub-markings, for failure to comply with the Rules of Electronic Evidence with respect to the authentication of documents;

2. Exhibits P-10.3, P-16.3, P-16.6, P-16.7, P-16.10, P-16.11, P- 16.12, P-16.13, P-16.14, P-16.14.1, P-16.15, P-16.17, P-16.17.1, P-16.18, P-16.20, P-16.21, P-16.22, P-16.23, P-16.24, P-16.26, P-16.26.1, P-16.28, P-16.29, P-16.30, P-16.31, for failure to present the originals for comparison;

3. Exhibits P-20.5 and P-20.15, for failure to correspond with the description of the documents actually marked; and,

4. Exhibit P-20.25, as it is not found in the records of the case. On November 29, 2018, petitioner filed its Motion for Partial Reconsideration (Resolution dated October 25, 2018)21 In a Resolution22 dated February 27, 2019, the Court granted petitioner's motion to set a commissioner's hearing for the marking of Exhibits P-10.3, P-8.2, P-8.3 and P-8.4. It granted petitioner's prayer to amend the description of Exhibits P-20.5, P-20.15 and P-16.10 as indicated in the Formal Offer of Evidence to conform to the evidence presented during the commissioner's hearing. 17 CTA Docket, Vol. 4, pp. 1790-1854. 18 CTA Docket, Vol. 6, p. 3077-3080. 19 CTA Docket, Vol. 6, p. 3083. 2° CTA Docket, Vol. 6, pp. 3086-3088. 21 CTA Docket, Vol. 6, pp. 3101-3120. 22 CTA Docket, Vol. 6, pp. 3170-3171. 011

After the aforesaid commissioner's hearing, 23 petitioner filed its Amended Formal Offer of Evidence on May 22, 2019,24 with respondent's Comment thereon filed on June 4, 2019.25 In a Resolution26 dated November 22, 2019, the Court partially granted petitioner's Motion for Partial Reconsideration (Resolution dated October 25, 2018) and admitted Exhibits P-1 0.3, P-16.1, P-16.2, P-16.4, P-16.5, P-16.8, P-16.9, P-16.16, P-16.19, P-16.25, P-16.27, P-18.1 to P-18.37, P-19.1 to P-19.5, inclusive of the sub-markings, P- 20.5 and P-20.15 as evidence for petitioner. Exhibits P-16.3, P-16.6, P-16.7, P-16.10, P-16.11, P-16.12, P-16.13, P-16.14, P-16.14.1, P- 16.15, P-16.17, P-16.17.1, P-16.18, P-16.20, P-16.21, P-16.22, P- 16.23, P-16.24, P-16.26, P-16.26.1, P-16.28, P-16.29, P-16.30 and P- 16.31 were still denied admission for petitioner's failure to present the originals thereof for comparison. In the Resolution27 dated November 26, 2019, the Court cancelled the previous setting for the initial presentation of respondent's evidence in view of the earlier manifestation of respondent's counsel during the November 20, 2018 hearing that he was waiving the presentation of his witness. 28 In the same Resolution, the parties were granted a period of thirty (30) days from receipt thereof to file their respective memoranda. Within the extended period, 29 petitioner filed its Memorandum on February 21, 2020. 30 Respondent, on the other hand, failed to file his memorandum as per Records Verification [Report] dated February 27, 2020 issued by the Court's Judicial Records Division. 31 The case was submitted for decision on March 1 0, 2020. 32 23 Commissioner's Report for commissioner's hearing held on March 21, 2019 and May 14, 2019, CTA Docket, Vol. 6, pp. 3172-3173, and 3186-3187. 24 CTA Docket, Vol. 6, pp. 3191-3269. 25 CTA Docket, Vol. 6, pp. 3272-3275. 26 CTA Docket, Vol. 6, pp. 3278-3291. 27 CTA Docket, Vol. 6, p. 3294. 28 Order dated November 20, 2018, CTA Docket, Vol. 6, pp. 3096-3097. 29 Order dated January 16, 2020, granting petitioner's Motion for Extension of Time to File Memorandum filed on December 26, 2019, and Resolution dated February 11, 2020, granting petitioner's Motion for Extension of Time to File Memorandum filed on January 28, 2020 thereby allowing petitioner a non-extendible period of thirty (30) days from January 28, 2020 or until February 27, 2020 within which to file the required Memorandum; CTA Docket, Vol. 6, pp. 3298 and 3307. 3° CTA Docket, Vol. 6, pp. 3308-3352.

THE ISSUE

Whether or not petitioner is entitled to the claim for refund or issuance of TCC for its excess or unutilized input VAT in the aggregate amount of P84,228,009.20 attributable to its zero-rated sale of services during the 1st to 4th quarters of CY 2014. 33

PETITIONER'S ARGUMENTS

Petitioner asserts that it is entitled to the refund of, or issuance of a TCC, for its excess and unutilized input VAT attributable to zero- rated sale of services for CY 2014 in the amount of P84,228,009.2034 on the basis of the following: (i) it is a VAT-registered entity; 35 (ii) it made sale of services (other than processing, manufacturing or repacking goods) to entities engaged in business outside of the Philippines, with payment thereof made in acceptable foreign currency and accounted for in accordance with the Bangko Sentral ng Pilipinas (BSP) rules and regulations, constitute zero-rated sales; 36 (iii) it incurred input taxes for CY 2014 in the amount of P100,922,726.70 which are properly substantiated and attributable to its zero-rated sales; 37 (iv) its excess and unutilized input VAT for CY 2014 remains unutilized and unapplied against output VAT; 38 and, (v) its claims for refund were filed within the mandatory periods provided under the law.39

RESPONDENT'S ARGUMENTS

Essentially, respondent contends that: (i) the burden of proof is on the taxpayer to establish its right to refund, and failure to sustain the burden is fatal to its claim; (ii) the amount claimed by petitioner was not properly documented which warrants the denial by inaction of the administrative claim; (iii) petitioner's failure to submit documents supporting its claim for refund makes its administrative claim for refund pro forma; and, (iv) its failure to comply with a condition precedent prior to the institution of its Petition for Review makes it dismissible for absence of jurisdiction on the part of the Court.

THE COURT'S RULING

A taxpayer's remedy for the refund or tax credit of input tax attributable to zero-rated or effectively zero-rated sales is governed by Section 112(A) and (C) of the National Internal Revenue Code (NIRC) of 1997, as amended, which provide: "SEC. 112. Refunds or Tax Credits of Input Tax.- (A) Zero-Rated or Effectively Zero-Rated Sales. -Any VAT- registered person, whose sales are zero-rated or effectively zero- rated may, within two (2) years after the close of the taxable quarter when the sales were made, apply for the issuance of a tax credit certificate or refund of creditable input tax due or paid attributable to such sales, except transitional input tax, to the extent that such input tax has not been applied against output tax: Provided, however, That in the case of zero-rated sales under Section 1 06(A)(2)(1 ), (2) and

(b) and Section 108(8)(1) and (2), the acceptable foreign currency exchange proceeds thereof had been duly accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (8SP): Provided, further, That where the taxpayer is engaged in zero-rated or effectively zero-rated sale and also in taxable or exempt sale of goods or properties or services, and the amount of creditable input tax due or paid cannot be directly and entirely attributed to any one of the transactions, it shall be allocated proportionately on the basis of the volume of sales: Provided, finally, That for a person making sales that are zero-rated under Section 1 08(8)(6), the input taxes shall be allocated ratably between his zero-rated and non-zero rated sales.

XXX

XXX

XXX

(C) Period within which Refund or Tax Credit of Input Taxes shall be Made. - In proper cases, the Commissioner shall grant a refund or issue the tax credit certificate for creditable input taxes within one hundred twenty (120) days from the date of submission of complete documents in support of the application filed in accordance with Subsection (A) hereof. In case of full or partial denial of the claim for tax refund or tax credit, or the failure on the part of the Commissioner to act on the application within the period prescribed above, the taxpayer affected may, within thirty (30) days from the receipt of the decision denying the claim or after the expiration of the one hundred twenty day- period, appeal the decision or the unacted claim with the Court of Tax Appeals."

Based on the foregoing legal provisions, in order to be entitled to a refund or tax credit of input VAT attributable to zero-rated o~ effectively zero-rated sales, the following requisites must be complied with:

1. The claim must be filed within the prescribed periods both in the administrative and judicial levels;

2. The taxpayer-claimant must be VAT-registered;

3. There must be zero-rated or effectively zero-rated sales;

4. Input VAT were incurred or paid;

5. Such input VAT are attributable to zero-rated or effectively zero-rated sales; and,

6. Said input VAT were not applied against any output VAT liability.

The administrative and judicial claims for refund were filed on time Pursuant to Section 112(A) of NIRC of 1997, as amended, the application for tax credit certificate/refund of unutilized excess input VAT must be filed within two (2) years after the close of the taxable quarter when the zero-rated or effectively zero-rated sales were made. The present claim covers the first, second, third, and fourth quarters of CY 2014, which closed on March 31, 2014, June 30, 2014, September 30, 2014, and December 31, 2014, respectively. Counting two (2) years from the said dates, petitioner had until March 31,2016, June 30, 2016, September 30, 2016, and December 31, 2016, respectively, within which to file its administrative claim for tax refund. Considering that petitioner's administrative claims for the said quarters were all filed on September 24, 2015,40 the same were clearly made within the two (2)-year prescribed period. The Court shall proceed to determine the timeliness of petitioner's judicial claim.

Section 11 of Republic Act (RA) No. 1125, as amended by RA No. 9282, provides for the period of limitation within which to file an appeal before the CT A, viz: "SEC. 11. Who May Appeal; Mode of Appeal; Effect of Appeal. -Any party adversely affected by a decision, ruling or inaction of the Commissioner of Internal Revenue, the Commissioner of Customs, the Secretary of Finance, the Secretary of Trade and Industry or the Secretary of Agriculture or the Central Board of Assessment Appeals or the Regional Trial Courts may file an appeal with the CTA within thirty (30) days after the receipt of such decision or ruling or after the expiration of the period fixed by law for action as referred to in Section 7(a)(2) herein. Appeal shall be made by filing a petition for review under a procedure analogous to that provided for under Rule 42 of the 1997 Rules of Civil Procedure with the CTA within thirty (30) days from the receipt of the decision or ruling or in the case of inaction as herein provided, from the expiration of the period fixed by law to act thereon. xxx" (Boldfacing supplied) Under Section 112(C) of the NIRC of 1997, as amended, respondent has 120 days from the date of submission of complete documents in support of the application for tax refund/credit within which to grant or deny the claim. If after the 120-day period respondent fails to act on the application for tax refund/credit, petitioner may seek judicial intervention within 30 days from the expiration of the 120-day period.

Counting 120 days from September 24, 2015, the date when petitioner filed its administrative claims for refund/issuance of TCC together with the supporting documents covering the four (4) quarters of CY 2014, respondent had until January 22, 2016 to act on the said claims. Records show, however, that during said period, respondent failed to act on petitioner's administrative claims for tax refund/credit.

Considering

the inaction of respondent on petitioner's administrative claims covering the four (4) quarters of CY 2014, the 30- day period within which to file the judicial claim to this Court begins to run from January 23, 2016 and ends until February 22, 2016. The present Petition for Review filed on February 19, 2016 is clearly well within the period to appeal. Thus, the Court has jurisdiction to take cognizance of the same.

t11

Petitioner is a VAT-registered entity Petitioner is registered with the BIR as a VAT taxpayer with filing start date of July 30, 1998, as per Certificate of Registration (BIR Form No. 2303) with OCN 8RC0000385300, dated February 9, 2016, and with Tax Identification Number (TIN) 201-056-391-00000 41 Petitioner engaged in zero-rated sale of services under Section 108(8)(2) of the 1997 NIRC, as amended, in the amount of P426,388, 169.32 Petitioner claims that in CY 2014, it rendered services in the Philippines other than processing, manufacturing or repacking of goods to its non-resident foreign affiliates doing business outside the Philippines, which were paid for in acceptable foreign currency, inwardly remitted and duly accounted for in accordance with the BSP regulations. 42 The services are claimed to be transactions subject to zero percent (0%) VAT under Section 108(8)(2) of the NIRC of 1997, as amended,43 which states: "SEC. 108. Value-added Tax on Sale of Services and Use or Lease of Properties. -

XXX

XXX

XXX

(B) Transactions Subject to Zero Percent (0%) Rate. - The following services performed in the Philippines by VAT-registered persons shall be subject to zero percent (0%) rate:

XXX

XXX

XXX

(2) Services other than those mentioned in the preceding paragraph rendered to a person engaged in business conducted outside the Philippines or to a nonresident person not engaged in business who is outside the Philippines when the services are performed, the consideration for which is paid for in acceptable foreign currency and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP);" 41 Exhibit "P-3", CTA Docket, Vol. 4, p. 1872. 42 Petitioner's Memorandum, CTA Docket Vol. 6, pp. 3319-3320 and 3327. 43 Petitioner's Memorandum, CTA Docket Vol. 6, p. 3319~ In order for a sale of service to qualify for a zero percent (0%) VAT rate under Section 108(8)(2) of the NIRC of 1997, as amended, the following requirements must be met, to wit: 1) The services rendered should be other than "processing, manufacturing or repacking goods";44 2) The services must be performed in the Philippines45 by a VAT-registered person; 3) The recipient of the services is a foreign corporation doing business outside the Philippines, or is a non- resident person not engaged in business who is outside the Philippines when the services were performed;46 and, 4) The payment for such services must be in acceptable foreign currency accounted for in accordance with BSP rules 47 1.

Petitioner

rendered "services other than processing, manufacturing or repacking goods" Petitioner submitted the Service Agreements48 it entered into with its clients. Such Agreements provide the following services to be rendered by petitioner:

1) Finance Services/Business Support; 2) Information Technology (IT) Services- PAD; 44 Commissioner of Internal Revenue vs. Burmeister and Wain Scandinavian Contractor Mindanao, Inc., G.R. No. 153205, January 22, 2007. 45 Commissioner of Internal Revenue vs. American Express International, Inc. (Philippine Branch), G.R. No. 152609, June 29, 2005; Commissioner of Internal Revenue vs. Burmeister and Wain Scandinavian Contractor Mindanao, Inc., G.R. No. 153205, January 22, 2007. 46 Site/ Philippines Corporation (Formerly C/ientlogic Phils. Inc.) vs. Commissioner oflnternal Revenue, G. R. No. 201326, February 8, 2017; Commissioner oflnternal Revenue vs. Burmeister and Wain Scandinavian Contractor Mindanao, Inc., G.R. No. 153205, January 22, 2007; Accenture, Inc. vs. Commissioner of Internal Revenue, G.R. No. 190102, July 11, 2012. 47 Commissioner of Internal Revenue vs. Burmeister and Wain Scandinavian Contractor Mindanao, Inc., G.R. No. 153205, January 22, 2007. 48 Exhibits "P-20.1" to "P-20.29", CTA Docket, Vols. 5-6, pp. 2563-2989. ~

3) Information Technology (IT)- Infrastructure Assets (lA); 4) Manila Downstream Services Center; 5) Training and Human Resources Management; 6) Retail System Support; 7) Manila Procurement/Supply Chain Shared Services; and 8) Business Real Estate Services. These services fall within the scope of "services other than processing, manufacturing or repacking of goods". Upon review of the records, however, the Court found that no service agreement or any other contract was submitted to prove that the services rendered by petitioner to one of its client "Chevron Corporation" are services other than processing, manufacturing or repacking goods. Thus, petitioner's sales to Chevron Corporation in the amount of P212,744,285.44 cannot qualify for zero-rating, details of which is shown below:

Exhibit

Sale

Ref

O.R.No.

O.R. Date

Payor in USD in PHP

No.

·~

First Quarter of CY 2014

"P-

Chevron

39.4" 5139 1/24/14

Corporation

333,317.51 15,095,901.72 "P-

Chevron

39.17" 5155 2/25/14

Corporation

444,889.41 19,825,731.28 "P-

Chevron

39.32" 5171 3/25/14 Cor~oration 444,889.41 20,103,452.78

Subtotal- First Quarter

55,025,085.78

Second Quarter of CY 2014

"P-

Chevron

39.51" 5191 4/25/14

Corporation

444,889.41 19,896,664.13 "P-

Chevron

39.82" 5233 5/23/14

Corporation

444,889.41 19,427,475.24 "P-

Chevron

39.114" 5265 6/26/14

Corporation

444,889.41 19,504,138.97

Subtotal- Second Quarter

58,828,278.34

Third Quarter of CY 2014

"P-

Chevron

39.117" 5271 7/25/14

Corporation

444,889.41 19,217,685.10 "P-

Chevron

39.173" 5330 9/26/14

Corporation

889,778.82 39,545,725.34

Subtotal- Third Quarter

58,763,410.44 .

Fourth Quarter of CY 2014

"P-

Chevron

39.189" 5347 10/24/14

Corporation

444,889.41 19,914,476.72 f--=-=;i"p_

Chevron

39.202" 5361 11/26/14

Corporation

449,740.01 20,213,034.16

Subtotal- Fourth Quarter

40,127,510.88

Total

p 212,7 44,285.44 til

2. Petitioner proved that its services were performed in

the Philippines

The Service Agreements that petitioner had entered into with its foreign affiliates all indicate a common provision that petitioner's services shall be performed in the Philippines, to wit: "11. Location of Services [Petitioner] CHI shall perform the Services in the Philippines unless OPCO reasonably requests that some Services be performed in another location subject to, in all cases, to the prior written consent of CHI. xxx" Thus, according to the above Service Agreements, petitioner performed services in the Philippines, in compliance with the second requisite.

3. Petitioner proved that some of its clients for CY 2014 are non-resident foreign corporations doing business outside the

Philippines

To prove that its clients are non-resident foreign corporations doing business outside the Philippines, petitioner presented the following documents:

1. Certification of Non-Registration of Company issued by

the SEC· 49

'

2. Articles/Certificates of

Incorporation/Registration

and/or other similar documents;50

3. Tax Residence Certificates; 51

4. Screenshot of

Chevron

Subsidiary

Governance

Website· 52

'

5. Screenshot of US SEC Website; 53 and,

6. Service Agreements. 54

Each of the aforesaid documents is inadequate to prove that petitioner's client is a non-resident foreign corporation doing business outside the Philippines. The SEC Certificates of Non-Registration only show that the named entities therein are not registered corporations/partnerships in the Philippines, but the same do not prove that such entities are doing business outside the Philippines. The Certificates/Articles of Foreign Incorporation/Registration, Tax Residence Certificates, and Screenshot of US SEC Website, only prove that the entities named/stated therein were incorporated/organized/domiciled abroad but do not necessarily establish that such entities are not doing business in the Philippines. The

Service

Agreements

only show the names and addresses/places of incorporation/registration of petitioner's foreign clients to whom it renders services but they do not, on their own, establish that such clients are non-resident foreign corporations doing business outside the Philippines. As declared in Site/ Philippines Corporation (formerly C/ientlogic Phils., Inc.) vs. Commissioner of Internal Revenue,55 Service Agreements do not prove that the foreign clients were doing business outside the Philippines or have a continuity of commercial dealings outside the Philippines. 56 The printed screenshots of the Chevron Subsidiary Governance Website are self-serving and cannot be given credence. The computer- generated data contained in the printouts of Chevron Subsidiary Governance Website are sourced from a website maintained by petitioner's affiliated companies, and access to such website is likewise limited to members of Chevron's group of companies. Such document can easily be manipulated to favor the claimant in view of its affinity with the entity that maintains or keeps the database57 and is therefore unreliable.

To be considered as a non-resident foreign corporation doing business outside the Philippines, each entity must be supported, at the very least, by BOTH the SEC Certificate of Non-Registration of 55 G.R. No. 201326, February 8, 2017. 56 Sitel Philippines Corporation (formerly Clientlogic Phils., Inc.) vs. Commissioner of Internal Revenue, G.R. No. 201326, February 8, 2017. 57 Commissioner of Internal Revenue vs Chevron Holdings, Inc., CTA EB No. 1950 (CTA Case No. 8946); Chevron Holdings, Inc. vs. Commissioner of Internal Revenue, CTA EB No. 1951 (CTA Case No. 8946), June 3, 2020.~ ""'-..

Corporation/Partnership

AND

proof of foreign incorporation/registration (i.e., Certificate! Articles of Foreign Incorporation! Association or printed screenshots of the US SEC Website showing the state/province/country where the entity was organized, 58 or Tax Residence Certificate59). Upon review of petitioner's evidence, the Court noted that only the following clients of the petitioner can be considered as non-resident foreign corporations doing business outside the Philippines: ·-

SEC

Proof of foreign incorporation/registration

Client

Certificate of

Non-

Exhibit No.

Document

-···

Registration

Letter of Certification of the Text

that the Register Keeps Under the "P-16.27"; "P- Foreign Business Act B. E. 2542

Chevron (Thailand)

19.5" to "P- (1999); Screenshot of US SEC

Limited

"P-15.4" 19.5.1" website "P-16.5"; "P-

Certificate of Registration of

Chevron Australia

19.1" to "P- Change of Name; Screenshot of

Pty Ltd

"P-15 10"

19.1.1" US SEC website

Chevron Global

"P-19.3" to "P- Energy Inc.

"P-15.16" 19.3.1" Screenshot of US SEC website

Certificate of Incorporation with

attached Constitution of Caltex Oil (N.Z.) Limited; Certificate of Status of Enterprise stating that the company is registered in New

Chevron New

"P-16.25" Zealand and is a resident for tax

Zealand

"P-15.25" "P-17.3" purposes

Certificate Confirming Incorporation

Chevron Singapore

of Company with attached Pte. Ltd.

"P-1530"

"P-16.19"

Certificate of Incorporation

Chevron U.S.A. Inc.

Certificate of Registration of

(Singapore Branch)

"P-15.34" "P-16.8"

Foreign Company

Certificate of Incorporation of

"P-16.9"; "P- Change of Name; Screenshot of

Chevron North Sea

19.4" to "P- US SEC website; Certificate of

Limited

"P-15.38" 19.4.1"

Residence

As a result, the following zero-rated sales of the petitioner shall be disallowed for its failure to prove that the recipients of its services are non-resident foreign corporations doing business outside the

Philippines:

58 Commissioner of Internal Revenue vs. CITCO International Support Services Limited-Philippines ROHQ, CTA EB No. 2015 (CTA Case No. 9102), June 5, 2020 Resolution.

59 Chevron Holdings, Inc. vs. Commissioner of Internal Revenue, CTA Case No. 8946, March 14, 2018. ~

Exhibit

Ref

No

First Quarter of CY 2014

1/2/14

Chevron Lubricants

Lanka PLC

__.1/24/14

Chevron Information

Technology

Company

Zero-rated Sale

4,982.94 | P 221,070.98 2,364,398.67 107,083,273.10 1/24/14 1/24/14 1/24/14 127114

Chevron Australia

Pty Ltd - Other

Chevron

International Pte.

Ltd.

Chevron Malaysia

Limited

Chevron Services

Company

261,699.32 -11,852,324.28 159,269.14 7,213,276.27 142,119.06 6,436,551.63 537,303.30 24,334,388.59 1/27/14 Refinaria Panama S.

de R.L.

Chevron (China)

"P- Investment - 39.13" 5151 1/30/14 Services "P- Chevron Lubricants 39.14" §152 2/3/14 Lanka PLC

Chevron Information

"P- Technology 39.15" 5153 2/25/14 | Company "P- Chevron Services 39.16" 5154 2/25/14 Compan 39.19" 5158 2/25/14 Pty Ltd - Other 2/25/14 1,489.95 67,479.62 2,987.64 135,371.09 2,987,321.17

Chevron

International Pte.

Ltd.

2/25/14

Chevron Hong Kong

Limited

133,124 829.33 105,112,778.08 12,684 ,614.53 2,358, 730.74 284,642.75 131,663.01 5,867 ,335.56 126,815.85 5,651 ,330.22 2/25/14 | Chevron U.S.A. Inc.

- Chevron Global

Downstream

13,854.21 617,389.04 2/25/14

Chevron Neftegaz

Inc.

Chevron Products

UK Limited - Trading and Marine

11,134.35 496, 183.16 5167 2/26/14 Lubricants Branch 179,591.71 8,006,747.66 + :

Chevron Lubricants

5168 2/26/14 Lanka PLC 4,805.65 214,251.00

Chevron Information

Technology

5169 3/25/14 Company 3,125,559.70 141,236 ,317.22 3/25/14 3/25/14 5173 3/25/14 5175 3/25/14 _

} Chevron Services

Compan

CGEI-Global Dnstrm

Cost Allocation

Chevron Products

Company (a

Chevron U.S.A. Inc.

Division

Chevron Australia

| Pty Ltd - Other _

"p.

39.37" 5177 3/25/14

Chevron

International Pte.

Ltd.

2,118,480.73 110,292.97 270,372.04 95,728,907.82 4,983,866.70 12,217,444.19 284,642.75 12,862,302.31_ 139,400.15 6,299, 148.22

Chevron Energy

Technology

5178 3/25/14 Company 52,677.49 2,380,365.57

Chevron (Cambodia)

5184 3/25/14 Limited 43,151.59 1,949,913.69 5185 3/25/14

Chevron Neftegaz

Inc. 12,493.33 564,542.70 5186 3/26/14

Chevron Products

UK Limited - Trading and Marine

Lubricants Branch

98,411.09 4,438,930.54 5187 3/26/14

Chevron Lubricants

Lanka PLC

2,803.57 126,457.83 5188 3/27/14

Chevron (China)

Investment -

Services

22,539.99 1,015,772.42

N/A 3/31/14

Chevron Munaigas

Inc. - Home Office N/A 544,518.17

N/A 3/31/14

Chevron Denmark

Inc. - Denmark

Branch N/A

511,786.10

Chevron Munaigas

N/A 3/31/14 Inc. - Home Office N/A 559,617.65

Chevron Denmark

Inc. - Denmark N/A 3/31/14 Branch N/A 551,370.32

Chevron Munaigas

N/A 3/31/14 __| Inc. - Home Office N/A 565,922.49 je Denmark Inc. - Denmark N/A 3/31/14 Branch N/A 557,582.24 Subtotal — First Quarter 716,793,608.15 Second Quarter of CY 2014 ; _ ;

Chevron Information

"P- Technology 39.49" 5189 4/25/14 Company 3,198,000.40 143,023,273.70_

Chevron Products

Company (a

"P- Chevron U.S.A. Inc.

39.50” 5190 4/2514 Division 567,294.86 25,370,968.69 "P- Chevron Malaysia 39.52" 5193 4/25/14 Limited 205,071.84 9,171,370.31 "P- Chevron Australia 39.53" 5194 4/25/14 Pty Ltd - Other 202,935.02 9,075,805.90 "P- Chevron Hong Kong 39.54" 5195 4/25/14 Limited 172,301.41 7,708,787.57 |

Chevron

International Pte.

4/25/14 Ltd. 137,617.13 6,154,612.25

Chevron Trading

4/25/14 Pte. Ltd. 102,379.27 4,578,679.34

Chevron Canada

4125/14 Limited-Downstream | 101,118.66 4,522,301.43 4/25/14 Chevron Upstream 15,220.89 680,719.59

Chevron Energy

Technology

4/25/14 Compan 23,615.36 1,056,143.11

Chevron (Cambodia)

Limited 54,458.54 2,435,533.99 “pL 39.63” 4/25/14 "P- Chevron Iraq (Sarta) 39.65" 5206 4125114 | Limited - Branch 42,513.67 1,901 326.92 |

Chevron U.S.A. Inc.

- Chevron Global

5207 Al25/14 Downstream 4,912.68 219,708.41

Chevron Neftegaz

5208 4/25/14 Inc. 8,963.59 400,876.12

Chevron Overseas

5220 4/30/14 Services Corporation 13,564.93 603,422.15

Chevron Asia Pacific

5221 4/30/14 Holdings Limited 18,363.64 816,887.90

Chevron Products

"Pp.

5222 4/30/14 __| UK Limited

27,496.25 1,223,142.79 “pa 39.72” 5223 4/30/14 Chevron Al Khalij 53,286.34

Chevron Products

UK Limited - Trading

"P- and Marine | 39.73" 5224 4/30/14 _| Lubricants Branch 74,731.16 3,324,339.86_ "Pp. Chevron South | 156,689.39 | 39,74" §225 4/30/14 Africa (Pty) Limited 156,689.39 6,970,168.59 “P- Chevron Services 39.75" 5226 4/30/14 Compan 118,457.24 5,269, 450.18 ( )

Chevron (China

“P- Investment - 39.76” 5227 4/30/14 Services 12,997.02 578,159.25 | “P- CGEI-Global Dnstrm 39.77" 5228 _ 4/25/14 | CostAllocation __| _—_—‘ 15,016.79 671,591.68 “P- Chevron Asia Pacific 39.78" 5229 4/25/14 Holdings Branch 2,378.93 106,392.22

Chevron Information

"P- Technology 39.79" 5230 5/23/14 Compan 3,735,750.02 163,133, 105.45 "Pp. Chevron Services 39.80" 5231 5/23/14 Company 1,524 346.95 | 66,565,335.05

Chevron Products

Company (a

Chevron U.S.A. Inc.

5232 5/23/14 Division) §75,223.61 25,118,922 12

Chevron

International Pte.

5236 5/23/14 Ltd. 133,675.18 5,837,341.13 39.91” 5241 §/23/14 Limited 42,935.76 1,874,923.06 "p_ pa | genta _| Chevron Pakistan 39.92" 5242 5/16/14 Limited-Branch

Chevron Products

UK Limited - Trading and Marine

5/20/14 _| Lubricants Branch 90,517.78 3,973,567.61

Chevron Neftegaz

5244 9/27/14 Inc.

"Pp. Chevron Products 39.95" 5245 5/27/14 UK Limited

Chevron (China)

“p- Investment - 39.96" 5246 5/29/14 Services 11,848.65 520,143.19 "Pp.

Chevron Lubricants

39.97" 5247 5/29/14 Lanka PLC 2,280.34 100,102.82 35,151.69 1,529,664.46 5243 11,316.75 496,784.95 6,141.73 269,610.89 "P- Chevron Neftegaz 39.98" 5248 6/25/14 Inc. 11,316.75 495,479.42

Chevron (China)

“P- Investment - 39.99” 5249 6/25/14 Services 11,857.01 519,133.54

~ T | Chevron Energy i “P- Technology 39,102" | 5252 6/25/14 Company nee 2,317,830.56 "p- Chevron Hong Kong 39.105" 5255 | esta | Limited 155,183.79 6,794,386.60

1 Chevron

"P- International Pte.

39.106" 5256 6/25/14 Lid. 133,703.23 5,853,906.74

| Chevron Products

Company (a

"Pp. | Chevron U.S.A. Inc. 39.108" 5259 6/25/14 Division) | 299,132.63 13,096 875.22 i "Pp. Chevron Services 39.110" 5261 6/25/14 Company 1,521,857.63 66,631,244.74 [chevron Information "P- Technology 39.111" 5262 6/25/14 Company _ 3,005,666.07 | 131,596,588.00 "P- | Compania Chevron | 39.112" 5263 | 6/26/14 de Panama, S.A. ; 25,852.31 1,133,376.16 | “p- Chevron (Cambodia) 39.113" 5264 e244 | Limited 49,939.45 2,189,366.51 "Pp. Chevron Cubricants 47.6" N/A 6/30/14 Lanka PLC N/A 239,242.00 "P- Chevron Munaigas 47.6" N/A 6/30/14 Inc. - Home Office N/A 404,123.10

Chevron Denmark

"P- inc. - Denmark 47.6" NiA 6/30/14 Branch N/A 395,837.51 I "P- z Chevron Munaigas 47.6" N/A 6/30/14 Inc. - Home Office N/A 498,521.68

Chevron Denmark

"Pp- Inc. - Denmark 47.6" N/A 6/30/14 Branch N/A 490,414.81 "P- Chevron Munaigas 47.6" N/A 6/30/14 Inc. - Home Office N/A 498,958.80

Chevron Denmark Ty

"Pp. Inc. - Denmark 47.6" N/A 6/30/14 Branch N/A 490,844.80 | Subtoa — Second Quarter 741,296,681.66

Third Quarter of CY 2014 |

ml | "Pp- Chevron Services 39.115" 5269 7/25/14 Company 1,676,220.56 72,406,935.64

Chevron Products

Company (a

"Pp. Chevron U.S.A. Inc. 39.116" 5270 | _ 7/25/14 Division) 522,027.07 22,549,765.45 "Pp. Chevron Malaysia 39.121" | 5275 7/25/14 Limited 188,315.59 8,134 582.72

Chevron

"P- International Pte.

39.122" | 5276 7/25/14 Ltd. 133,674.23 5,774,264.79 | "P- Chevron Trading 39.127" | 5281 | 7/25/14 Pte. Ltd. 7 102,429.52 4,424,601.30 “P- Chevron (Cambodia) 39.128” I 5282 7/25/14 Limited _ 49,924 80 2,156,578.83 |

Chevron Neftegaz

5283 7/25/14 | Inc. 11,316.75 498.544.49|

Chevron Products

UK Limited - Trading and Marine

5284 |___ 7/28/14 Lubricants Branch 181,035.56 7 847,228.44

Chevron Lubricants

5285 7/31/14 Lanka PLC 2,618.93 113,668.84

OW}

ona Chevron (China) “P- Investment - 39.132" 5286 7/30/14 Services 11,848.57 513,592.11 w | ae Chevron Information “P- Technology 47.7" 7/31/14 Compan N/A 150,322 123.54 "P- Chevron Munaigas 47.7" 7/31/14 Inc. - Home Office N/A 492,908.19

Chevron Denmark

Inc. - Denmark N/A 7/31/14 Branch N/A 484,892.59

Chevron Information

Technology

5287 8/26/14 Compan 3,343,719.18 146,590,056.12

Chevron Services

5288 8/26/14 Compan 1,549,256.40 67,920,052.61

Chevron Products

Company (a

Chevron U.S.A. Inc.

39.135" 5289 8/26/14 _| Division) 515,667.07 22,607 ,061.38

Chevron

“Pp. International Pte.

39.138" 5293 8/26/14 Ltd. 133,674.23 5,860,334.50 “p- Chevron Hong Kong 39.139" 5294 8/26/14 Limited 160,649.43 7,042,938.62

Chevron (Cambodia)

5299 8/26/14 Limited 49,924 82 2,188,725.12

Chevron Neftegaz

_ 5300 8/26/14 Inc. |. 11,316.75 496,131.08

Chevron Lubricants

39.147" 5302 8/28/14 Lanka PLC 2,631.99 115,135.17 "P- Chevron Munaigas 47.8" N/A 8/31/14 Inc. - Home Office N/A 498,958.80

Chevron Denmark

"P- inc. - Denmark 47.8" N/A 8/31/14 Branch N/A 490,844.80 "P- Compania Chevron 39.146" 5301 _ 9/26/14 de Panama, S.A. 13,961.95 620,531.12

Chevron (China)

“P- Investment - 39.148” 5303 9/2/14 Services 11,848.58 517,179.40

Chevron Information

39.149" 5304 9/25/14 Compan 3,176,369.26 141,423, 386.46 "P- Chevron Services 39.150" 5305 9/25/14 Compan 1,604,654.66 71,444 ,998.22

Chevron

"P- international Pte.

39.153" 5309 | 9/25/14 Ltd — sis 143,193.59 6,375,493.77_

Chevron Energy

"P- Technology 5310 9/25/14 Company 76,234.53 3,394,235.53

Chevron Malaysia

5311 9/25/14 Limited 125,640.58 5,593,970.62

Chevron Hong Kong

39.159" 5315 9/25/14 Limited 78,824.88 3,509,567.23 "P- Chevron Trading 39.160" 5316 | 9/25/14 Pte. Ltd. 68,269.60 3,039,608.19 "Pp. Chevron Neftegaz | 03 960.49 | 39.161" 5317 9/25/14 Inc. 11,316.75 503,862.42 39.162” 9/26/14 Cost Allocation 588,264.50 2,909,402.22

Chevron Products

39.163" 5318 9/26/14 UK Limited - Trading 181,035.56 8,046,024.89 and Marine

Lubricants Branch

Chevron South

5320 9/26/14 Africa (Pty) Limited 126,108.57 5, 604,825.33 5321 9/26/14 Chevron Upstream 25,368.15 1,127,473.33 Chevron U.S.A. Inc.

- Chevron Global

5322 9/26/14 Downstream 34,028.15 4,512,362.22

Chevron Iraq (Sarta)

39.167" 5323 9/26/14 Limited - Branch 55,704.60 2,475, 760.00 "P- Chevron Products 39.168” 5324 9/26/14 _| UK Limited 32,400.55 1,440,024.44 “P-39- Chevron Asia Pacific 169” 5325 9/26/14 Holdings Limited 30,618.11 1,360,804 .89 “Pp. Chevron Overseas 39.170" 5326 9/26/14 Services Corporation 22,617.11 1,005,204.89 "Pp. Chevron Lubricants 39.171" 5327 9/26/14 Lanka PLC 6,330.20 281,342.22

Chevron (China)

“P- Investment - 39.172” 5328 9/29/14 Services 11,848.57 530,137.36

Chevron Products

Company (a

“P- Chevron U.S.A. Inc.

47.9” N/A |. 9/30/14 Division) N/A 23,235,686.67 "P- Chevron Munaigas 47.9" N/A 9/30/14 Inc. - Home Office N/A 506, 734.19

Chevron Denmark

Inc. - Denmark N/A 9/30/14 Branch N/A 498 493.77 Subtotal ~ Third Quarter 816,477 ,334.51

Fourth Quarter of CY 2014

“p 39.174" 5331 10/1/14 Chevron Al Khalij 68,349.20 3,077,406.57

Chevron Information

39.175" 5332 | 10/24/14 Company 3,125,280.85 139,896, 188.45 "P- Chevron Services 39.176" 5333 10/24/14 Company 1,608,197.24 71,987,342.89

Chevron Products

Company (a

“P- Chevron U.S.A. Inc.

39.177" 5334 10/24/14 Division 526,869.73 23,584,141.90 5339 10/24/14

Chevron

international Pte.

Ltd.

133,674.23 5,983,627.13 5343 10/24/14

Chevron Neftegaz

Inc. 11,316.75 506,568.93 5344 10/28/14

Chevron (Cambodia)

Limited 99,849.63 4,471,546.35 5345 10/30/14 5436

N/A

10/30/14 10/31/14

Chevron (China)

Investment -

Services

Chevron Lubricants

Lanka PLC

Chevron Munaigas

Inc. - Home Office 11,848.58 530,137.81 323,688.59

N/A

509,912.64

N/A

10/31/14

Chevron Power and

Energy Management

Company (a

Chevron U.S.A. Inc.

division) N/A 32,989.70 )

Chevron Denmark

“p- Inc. - Denmark 47.10" N/A | 10/31/14 Branch N/A 501,620.52

Chevron Products

Company (a

"P- Chevron U.S.A. Inc. | 39.191" 5349 11/25/14 Division) 512,487.03 23,012,439.61

Chevron

“P- International Pte.

39.194" 5353 11/25/14 Ltd. 133,621.54 6,000,069.15. "P- Chevron Hong Kong 39.195" 5354 11/25/14 Limited 160,587.00 7,210,911.54 "P- Chevron Malaysia 39.196” 5355 11/25/14 Limited 125,580.61 5,639,003.59 "P- Chevron (Cambodia) 39.198" 5357 11/25/14 Limited | 49,898.28 2,240,605.30 "p- Chevron Neftegaz 39.199" 5358 11/25/14 Inc. 11,316.75 508,161.20

Chevron Information |

"Pp. Technology 39.200" 5359 11/26/14 Compan 3,135,017.02 140,899,641.35 "P- Chevron Services 39.201" 5360 ae 11/26/14 Compan 1,567 931.08 70,468,812.59

Chevron Products

UK Limited - Trading

"Pp. and Marine 11/26/14 | 39.203" 5362 uw P- 39.205" | 5364 11/26/14

Lubricants Branch

12,648,919.10

Chevron Lubricants

Lanka PLC

281,438.45 5,220.83 234,644.04 5365 "p.

47.10" N/A "po 10/31/14 11/28/14 11/30/14 47.11" N/A 11/30/14

NIA |

11/30/14 _—_|__

Chevron Pakistan

Limited-Branch

Chevron Africa and

Latin America

Exploration and

Production Company

(a Chevron U.S.A Inc. division) -

FEABU HQ Branch

Chevron Africa and

Latin America

Exploration and

Production Company

(a Chevron U.S.A Inc. division) -

FEABU HQ Branch

Chevron Munaigas

Inc. - Home Office

Chevron Denmark

Inc. - Denmark

Branch

8,693.77 390,555.71 5,906 885.30 987,134.32 N/A 511,287.06 502,972.60 12/19/14

Chevron Products

Company (a

Chevron U.S.A. Inc.

Division)

N/A

15,315,275.37 12/22/14

Chevron Energy

Technology

Company

| 342,602.71 3,816, 744.30 39.211" 12/29/14

Chevron (China)

Investment -

Services

|. 85,380.57 11,833.31 528,981.22

Chevron (Tianjin)

240,151.99 39.211" 5382 12/29/14 | Lubricants Co., Ltd. 5,372.20 "P- Chevron Munaigas 47.12" N/A 12/31/14 | Inc. - Home Office N/A.

| (1,671,886.80)

"P- 47.12"

N/A

"P- 47.12"

N/A

Subtotal- Fourth Quarter

Total

- 12/31/14 12/31/14

4. Petitioner proved that its zero-rated sales were paid for in US dollars and were accounted for in accordance with the BSP

Rules

Chevron Africa and

Latin America

Exploration and

Production Company

(a Chevron U.S.A Inc. division) -

FEABU HQ Branch

N/A

(1 ,611 ,060.40)

Chevron Denmark

Inc. -Denmark

Branch

N/A

(869,901.57) 544,315,518.05 1"2,818,883,142.37 For the services rendered to its affiliates for the four taxable quarters of CY 2014, petitioner was paid in US dollar currency which were accounted for in accordance with BSP rules and regulations, as evidenced by the Certificate of Inward Remittance issued by JP Morgan Chase Bank N.A.- Manila Branch covering the period January to December 2014.6° Considering that the certification of inward remittances attests to the fact of payment "in acceptable foreign currency and accounted for in accordance with the rules and regulations of the BSP," petitioner is considered to have complied with the fourth requisite.

5.

Compliance

with

Invoicing Requirements for

its zero-rated sales Sections 113(A)(2), (B)(1 ), (2)(c) and (3) of the NIRC of 1997, as amended, provide that a VAT taxpayer, like herein petitioner, shall, for every sale of services, issue a VAT official receipt which must contain the following information: "SEC. 113. Invoicing and Accounting Requirements for VAT- Registered Persons. - (A) Invoicing Requirements. - A VAT-registered person shall issue:

XXX

XXX

XXX

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

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

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

XXX

XXX

XXX

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

XXX

XXX

XXX

(3) The date of transaction, quantity, unit cost and description of the goods or properties or nature of the service;" (Emphasis supplied) Sections 4.113-1 (A)(2), (8)(1) and (2)(c) of Revenue Regulations (RR) No. 16-2005 resonate the invoicing requirements as found in the NIRC of 1997, as amended, viz.: "SEC. 4.113.-1. Invoicing Requirements. - (A) A VAT-registered person shall issue:-

XXX

XXX

XXX

(2) A VAT official receipt for every lease of goods or properties, and for every sale, barter or exchange of services. Only VAT-registered persons are required to print their TIN followed by the word 'VAT' in their invoice or official receipts. Said documents shall be considered as a 'VAT Invoice' or VAT official receipt. All purchases covered by invoices/receipts other than VAT lnvoiceNAT Official Receipt shall not give rise to any input tax. VAT invoice/official receipt shall be prepared at least in duplicate, the original given to the buyer and the duplicated to be retained by the seller as part of his accounting records. (B) Information contained in VAT invoice or VAT official receipt.- The following information shall be indicated in VAT invoice or VAT official receipt: (;1

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

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

XXX

XXX

XXX

(C) If the sale is subject to zero percent (0%) VAT, the term 'zero- rated sale' shall be written or printed prominently on the invoice or receipt;" (Emphasis supplied) It is petitioner's burden to prove that the VAT zero-rated sales of service it has rendered comply with the invoicing requirements under the aforesaid provisions of the NIRC of 1997, as amended, and RR No. 16-2005. Thus, for failure to submit VAT official receipts, the following VAT zero-rated sales shall be disallowed: ·- O.R.

Zero-rated Sale

Exhibit Ref No.

No.

O.R. Date

Payor in USD

inPHP

First Quarter of CY 2014

"P-47.3"

N/A

3/31/14 Chevrl?n Global Enerov Inc.

N/A

I"

1 ,820,324.25 ...

"P-47.3"

N/A

3/31/14 Chevron Global Energ:t Inc.

N/A

941,874.78 "P-47.3"

N/A

3/31/14 Chevron Global Enerov Inc.

N/A

953,705.27

Subtotal- First Quarter

3,715,904.30

Second Quarter of CY 2014

"P-47.6"

N/A

6/30/14 Chevron Global Energy Inc.

N/A

1,091,037.60 "P-47.6"

N/A

6/30/14 Chevron Global Energy Inc.

N/A

973,720.11 "P-47.6"

N/A

6/30/14 Chevron Global Energy Inc.

N/A

975,244.19

Subtotal- Second Quarter

3,040,001.90

Third Quarter of CY 2014

Chevron U.S.A Inc. (Singapore "P-47.9"

N/A

9/30/14

Branch)

N/A

4,722,142.92 "P-47.7"

N/A

7/31/14 Chevron Global Enerov Inc.

N/A

962,732.78 "P-47.8"

N/A

8/31/14 Chevron Global Energy Inc.

N/A

974,551.07 "P-47.9"

N/A

9/30/14 Chevron Global Energy Inc.

N/A

989,737.31

Subtotal- Third Quarter

7,649 164.08

Fourth Quarter of CY ~2014

"P-47.10"

N/A

10/31/14 Chevron Global Energy Inc.

N/A

995,945.34 "P-47.11"

N/A

11/30/14 Chevron Global Energy Inc.

N/A

997,339.62 "P-47.12"

N/A

12/31/14 Chevron Global Energ:t Inc.

N/A

(666,477.85)

Subtotal- Fourth Quarter

1 326,807.11

Total

P15,731,877.39 As found in the Report of Atty. Fredieric B. Landicho,61 the Court- commissioned Independent Certified Public Accountant (ICPA), petitioner declared sales subject to 12% VAT in the total amount of P139, 122,645.90, and zero-rated sales in the total amount of

P3,473,747,476.52, or total sales amounting to P3,612,870,122.42, detailed as follows:

Period

Sales subject to

Zero-rated Sales

Total

12% VAT

1st Quarter'" p 36,234,269.50 p 862,939,005.71 p 899,173,275.21 ·----··--·------ 2nd Quarter63 38,714,956.17 909,392,301.24 948,107,25741 3rd Quarter64 38,248,511.99 998,331,796.66 1,036,580,308.65 4th Quarterss 25,924,908.24 703,084,372.91 729,009,281.15

Total

p 139,122,645.90 p 3,473,747,476.52 .. 3,612,870,122.42 Upon review and re-computation of the Summary List of Sales,66 the total amount of zero-rated sales is P3,473,747,474.52. Out of the P3,473,747,474.52 zero-rated sales declared per VAT returns for CY 2014, only the amount of P426,388, 169.32 qualifies for VAT zero- rating under

Section

1 08(8)(2), in relation to

Section

113(A)(2),(B)(1 ),(2)(c) and (3), both of the NIRC of 1997, as amended: 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter

Total

Zero-rated

sales declared per VAT returns P862,939,005.71 P909,392,301.24 (>998,331 '794.66 1>703,084,372.91 P3,473,747,474.52

Less:

Disallowance

s

No Service

Agreement

submitted 55,025,085.78 58,828,278.34 58,763,410.44 40,127,510.88 212,744,285.44

Sates to

those not considered

as Non-

resident

Foreign

Corporatio

n doing business outside the

Philippines

716,793,608.15 741,296,681.66 816,477,334.51 544,315,518.05 2,818,883,142.37

Without

VAT

Official

Receipts

3,715,904.30 3,040,001.90 7,649,164.08 1,326,807.11 15,731,877.39 Valid zero- rated sales p 87,404,407.48 P1 06,227,339.34 P115,441 ,885.63 p 117,314,536.87 p 426,388,169.32 The amount of P426,388, 169.32 representing the duly- supported VAT zero-rated sales of petitioner are detailed as follows:

Exhibit -1

I

I

Ref No.

O.R. No.

O.R. Date

Payor

First Quarter of CY 2014

62 Amended 1st Quarterly VAT Return, "P-42.1" to "P-42.2". 63 Amended 2"d Quarterly VAT Return, "P-42.3" to "P-42.4". 64 Original 3rd Quarterly VAT Return, "P-42.5" to "P-42.6". 65 Amended 41h Quarterly VAT Return, "P-42.7" to "P-42.8". 66 Exhibits "P47.1" to "P-47.12". C1/

Zero-rated Sale in USD

I

inPHP

I

Chevron U.S.A. Inc. (Singapore "P-39.6" 5142 1/24/14 | Branch) 119,221.04 5,399,503.62 "P-39.8" 5144 1/24/14 __| Chevron (Thailand) Limited 116,417.86 5,272,548.01 "P-39.9" 5145 1/24/14 _| Chevron Singapore Pte. Ltd. 110,097.15 4,986,283.96 “P-39.10" 5146 1/24/14 __| Chevron North Sea Limited 103,455.60 4,685,489.13 "P.39.18" 5157 | __-2/25/14_| Chevron New Zealand 325,759.44 14,516,909.09 "P.39.21" 5160 2/25/14 __| Chevron North Sea Limited 130,901.18 5,833,385.92 Chevron U.S.A. Inc. (Singapore "P-39.22" 5161 _ 2/25/14 Branch) 115,166.99 §,132,218.81 "P-39,24" 5163 2/25/14 Chevron Singapore Pte. Ltd. 126,782.08 §,649,825.31 “P-39.26" 5165 2125/14 Chevron (Thailand) Limited 110,278.02 “P-39.36" 5176 3/25/14 Chevron New Zealand 203,064.06 "P-39.39" 3/25/14 Chevron North Sea Limited 130,901.18 128 77.02 "P-39.40" 3/25/14 Chevron Singapore Pte. Ltd. Chevron U.S.A. Inc. (Singapore

Branch)

Chevron (Thailand) Limited

"P-39.41" 3/25/14 "P-39.42" 3/25/14 Subtotal — First Quarter | 87,404,407.48

Second Quarter of CY 2014

"P-39.56” 5197 4/25/14 Chevron Singapore Pte. Ltd. 105,048.25 4,698 043.38 “P-39.57" 5198 4/25/14 Chevron North Sea Limited 93,838.37 4,196,707.07 5199 4/25/14 Chevron (Thailand) Limited 103,211.17 4,615,884.17 Chevron U.S.A. Inc. (Singapore 5202 4/25/14 87,844.21 3,928,631.93 "P-39.68" 5216 4/24/14 Chevron New Zealand 223,036.29 9,974,789.36 "P-39.83" 5235 5/23/14 Chevron Australia Pty Ltd 257 406.84 11,240,467.63 5/23/14 Chevron Singapore Pte. Ltd. 119,583.86 §,221,999,96 “P-39.58" "P-39.61" "P-39.85" 5237 5/23/14 Chevron North Sea Limited 118,546.91 5,176,718.32 "P-39.86" 5238 “P-39.87". Chevron U.S.A. Inc. (Singapore “P-39.88" 5239 5/23/14 Branch 106,059.33 4,631,409.43 4,713,981.88 4,598,606.39 5,240,440.46 5,190,320.05 "P-39,89";

"P-39,90" 5/23/14 Chevron (Thailand) Limited 107,950.24 “P-39.100" 6/25/14 Chevron (Thailand) Limited 105,032.17 "P-39.101”" 6/25/14 Chevron Singapore Pte. Ltd. 119,691.66 "P-39.103" 6/25/14 Chevron North Sea Limited Chevron U.S.A. Inc. (Singapore 118,546.91 “P-39.104" 6/25/14 106,059.46 4,643,584.06 385,670.61 16,885,753.50

Subtotal — Second Quarter

oY 106,227,339.34

Third Quarter of CY 2014 Po

5273 7/25/14 Chevron Australia Pty Ltd 257,406.84 11,119,085.96 "P-39.107" 6/25/14

Chevron Australia Pty Ltd

“P-39.109" 6/25/14 Chevron New Zealand "P-39.120" | 5274 7/25/14 Chevron New Zealand 202,933.47 8,766,024 62 "P-39.123" 5277 7/25/14 Chevron North Sea Limited 118,546.91 §,120,816.85 7/25/44 Chevron Singapore Pte. Ltd. 123,805.21 5,347,957.24 Chevron U.S.A. Inc. (Singapore | a.s01.396.54.

Branch) 106,059.33 4,581 ,396.54 Chevron (Thailand) Limited 112,315.86 4,851 ,657.02 11,284,824.20 Chevron Australia Pty Ltd 257,406.84 "P-39.124" "P-39.125” 7/25/14 "P-39.126" 7/25/14 "P-39.136" 5291 8/26/14 "P-39.137" 5292 8/26/14 Chevron New Zealand 202,933.47 8,896, 688.73 "P-39.140" §295 8/26/14 | Chevron North Sea Limited 118,546.91 5,197,146.43 Chevron U.S.A. inc. (Singapore “P-39.141" 5296 8/26/14 Branch) 106,059.33 4,649,685.67 “P-39.142" §297 8/26/14 Chevron Singapore Pte. Ltd. 118,545.05 5,197,064.88 "P-39.143” §298 8/26/14 Chevron (Thailand) Limited 106,121.76 4,652,422.62 4,724,920.75 115,441,885.63 "P-39.151" 5307 9/25/14 Chevron Australia Pty Ltd 257,406.84 “P-39.152" §308 9/25/14 Chevron New Zealand 202,933.45 “P-39.156" 9/25/44 9/25/14 9/25/14

Chevron North Sea Limited

Chevron Singapore Pte. Ltd.

Chevron (Thailand) Limited

118,546.91 118,545.08 106,421.72 257,406.84 212,118.66 "P-39,158"

Subtotal — Third Quarter

Fourth Quarter of CY 2014

10/24/14 11,522,239,93

Chevron Australia Pty Ltd

Chevron U.S.A. Inc. (Singapore

Branch)

Chevron New Zealand

10/24/14 9,495,016.11 "P-39.180" 10/24/14 202,933.46 9,083,861.23 "P-39.182" 10/24/14 Chevron North Sea Limited "P-39.183" 10/24/14 §342 10/24/14 Chevron Singapore Pte. Ltd.

Chevron (Thailand) Limited

118,546.91 5,306,486.57 123,803.91 5,541,804.39 112,314.35 §,027,500.00 5348 11/25/14 5351 11/25/14

Chevron Australia Pty Ltd

"P-39.192” Chevron New Zealand 650,297.06 29,200,586.44 198,215.17 8,900,546.48 4,762,854.51 "P-39.193" 5352 11/25/14 Chevron North Sea Limited 275,693.16 12,379,576.11 "P-39.197" 41/25/14 Chevron (Thailand) Limited Chevron U.S.A. inc. (Singapore

Branch)

106,068.77 "P-39.204" 11/26/14 115,849.49 5,206,718.65 "P-39.209" Chevron Singap 125,003.03 5,587 ,976.31 "P-39.210" 5380 12/22/14 Chevron North Sea Limited 118,546.91 5,299,370.14 Subtotal — Fourth Quarter | 117,314,536.87 Totai Valid Zero-rated Sales, CY 2014 _ P426,388,169.32 Petitioner _incurred/paid input VAT attributable to zero-rated sales and said input VAT were not applied against any output VAT liability Having found that petitioner had valid VAT zero-rated sales in the amount of P426,388,169.32 for the subject period of claim, the Court shall proceed to determine whether petitioner complied with the requisites anent the substantiation of its input VAT.

In its Quarterly VAT Returns for the four quarters of CY 2014, petitioner reflected a total amount of 100,922, 726.70 allowable input VAT arising from its amortization of input VAT on purchases of capital goods exceeding F'1 million, domestic purchases of capital goods not exceeding F1 million, domestic purchases and importation of soot yl other than capital goods, domestic purchases of services and services rendered by non-residents, detailed as follows:

1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Consolidated

Input Tax Deferred on Capital Goods

exceeding P1 Million from

Previous Quarter

Line 208)

Add: Input Tax on

Capital Goods

exceeding #1

Million Purchased

this Quarter (Line

21D)

Total Unamortized

Input Tax on

Capital Goods

exceeding P1 Million deferred for the succeeding period

Less: Input Tax on

Purchases of

Capital Goods

exceeding P1 Million deferred for the succeeding eriod (Line 23A)

Amortization of

Input Tax on

Capital Goods

exceeding P1

Million

Add:

Input Tax on

Domestic

Purchases of

Goods Other than

Capital Goods

Line 21F)

Input Tax on

Importation of

Goods Other than

Capital Goods

P 33,331,281.94 | P 30,840,717.89 | P 27,506,197.80 | P 24.402,071.65 | PF 33,331,281.94 850,317.32 - 135,184.60 4,265,396.00 5,250,897.92 34,181,599.26 30,840,717.89 27 641,382.40 28,667,467.65 38,582,179.86 30,840,717.89 27,506, 197.80 24,402,071.65 25,367,062.86 25,367,062.86 3,340,881.37 3,334,520.09 3,239,310.75 3,300,404.79 13,215,117.00 373,534.58 502,393.87 2,130,558.04 470,386.13 3,476,872.62 Line 27H) 151,736.00 77,620.00 18,840.00 116,366.00 364,562.00

Domestic Purchase of Services (Line

21J) 17 ,828,306.77

Services Rendered by Non-Residents

Line 27L

Total Allowable

Input Tax

21,794 235.00 14,260,769,50 21,217,419.34 75,100,730.61 3,120,594.93 1,394,682.35 2,852,570.33 8,765,444.47 P 28,829,363.89 | P 21,044,160.64 | P 27,957,146.59 | P 100,922,726.70 1,397,596.86 P 23,092,055.58 Out of the #100,922,726.70 total input VAT for the four (4) quarters of CY 2014, petitioner is claiming refund of the amount of P84 228,009.20, detailed below, representing input VAT attributable to its VAT zero-rated sales for CY 2014:

CY 2014

P 25,924,908.24 {| 139,122,645.90 998 331,796.66 703,084,372.91 | 3,473,747,476.52 1,036,580,308.65 729,009,281.15 | 3,642,870,122.42 23,092,055.58 28,829,363.89 21,044, 160.64 27,957, 146.59 100,922,726.70 ist Quarter 2nd Quarter 3rd Quarter 4th Quarter Sales subject to 12%

VAT

P 36,234,269.50 | P38,714,956.17 | P 38,248,511.99 Zero-rated sale Total sales input tax allocation:

Total allowabie input tax 862,939,005.71 909,.392,301.24 899 173,275.21 948 107,257.41

Input tax attributable to sales subject to

12%VAT

E=(AIC)'D

Input tax attributable to zero-rated sales

F=(B/C)•O

Output VAT

G

Less: Input tax attributable to sales sub'ect to 12% VAT

H

Output VAT payable

I=G-H

Excess/unutilized input VAT

J=F-1

930,547.86 22 161,507.72 4,348,112.34 930,547 86 3,417,564.48 p 18,743,943.24 1 '177,216.56 776,503.11 994,207.45 3,886,283.29 27 652,147.33 20,267,657.53 26,962,939.14 97,036,443.41 4,645,794.74 4,589,821.44 .

3,110,988.99 16,694,717.51 1,177,216.56 776,503.11 994,207.45 3,886,283.29 3,468,578.18 3,813,318.33 2,116,781.54 12,808,434.22 p 24,183,569.15 p 16,454,339.20 p 24,846,157.60 p 84,228,009.19 In support of its refund claim of excess and unutilized input VAT, petitioner offered in evidence various summary lists67 and schedules, 58 and the corresponding invoices, official receipts, import papers, and other documents, which were examined by the ICPA. A perusal of petitioner's Quarterly VAT returns for CY 2014 shows a total amount of P87,707,609.70 input VAT from domestic purchases and importation of goods other than capital goods, domestic purchases of services, and services rendered by non-residents, shown below:

.

1st Quarter 2nd Quarter 3rd Quarter 4th Quarter

CY 2014

Input Tax on Domestic

Purchases of Goods

Other

0 (tan

Capital

Goods Line 21F)

!>373,534.58 !>502.393.87 f>2, 130,558.04 !>470,386.13 !"3,476 872.62

Input

Tax

on

Importation of Goods

Other

than

Capital

Goods (bine 21H)_ _151,736.00 77,620.00 18.840.00 116,366.00 364,562.00

Domestic Purchase of

Services (Line 21J)

17,828,306.77 21,794,235.00 14,260,769.50 21,217,419.34 75,100 730.61

Services Rendered by

Non-Residents

(Line

21L)

1,397,596.86 3,120,594.93 1,394,682.35 2,852,570.33 8,765,444.47

Total

P19,751,174.21 1'25,494,843.80 !"17,804,849.89 1'24,656,741.80 1'87 707,609.70 In contrast, a review of the ICPA Report, together with the supporting documents, shows that input taxes pertaining to domestic purchases of goods other than capital goods, and domestic purchases of services amounting to P1 ,544, 164.78 should be disallowed for not being properly substantiated as prescribed under Sections 11 O(A), 113(A) and (B), 237 and 238 of the NIRC of 1997, as amended, in relation to Sections 4.110-1, 4.110-8 and 4.113-1 of RR No. 16-2005, as amended, to wit:

67 Exhibits "P-47.13" to "P-47.76" (Summary List of Purchases); Exhibits. "P-47.77" to "P-47.85"

(Summary List of Importations)

Supplier

A) DOMESTIC PURCHASE OF

GOODS OTHER THAN CAPITAL

GOODS

1) Missing Invoice

Second Quarter of CY 2014

PERSONAL COMPUTER

SPECIALISTS, INC.

Subtotal- Second Quarter

Fourth Quarter of CY 2014

SMART COMMUNICATIONS INC

JJED PHILS. INC.

Subtotal- Fourth Quarter

Total- Missing Invoice

2) No Payee Signatu-re

First Quarter of CY 2014

SEAGULL GLASS WORKS, INC ' Subtotal- First Quarter

Fourth Quarter of CY 2014

- MEDICAL GALLERY TRADING CO.

APPLIED EXPERT SYSTEMS AND

SOFTWARE, INC.

Subtotal- Fourth Quarter

Total- No Payee Signature

3) Out of Period

First Quarter of CY 2014

EQUICOM INC.

PERSONAL COMPUTER

SPECIALISTS, INC.

Subtotal- First Quarter

Total- Out of Period

4) Purchase of Services

Fourth Quarter of CY 2014

DMJ MULTI-PRINT AND SERVICES

DMJ MULTI-PRINT AND SERVICES

Subtotal- Fourth Quarter

Total- Purchase of Services

Total Invalid Input VAT on

Domestic Purchase of Goods

B) DOMESTIC PURCHASE OF

SERVICES

1) Exl'ired Authorit~ to Print {ATP)

Third Quarter of CY 2014

AYALA LAND, INC.

Subtotal- Third Quarter

Total- Expired ATP

2) Incorrect TIN

First Quarter of CY 2014

OR/

Invoice No.

60291

SAT1210201413

178643 - 24391 1515 ·- 4107 - 7712 60093 84 85 ------- 1000981794 --· ·-----------·

OR/

Exhibit No. _I

Invoice

VAT Amount

Date

I

4/22/2014 p 13,974.00 - 13,974.00 P-37.1 to 12/14/2015 18,241.07 P-37.2 10/12/2014 15,938.64 P-37.3 34,179.71 p 48,153.71 P-37.4 toP- 03/14/2014 586.61 37.5 586.61 --- - P-37.6 to 11/21/2014 6,107.14 P37.7 12/05/2014 840.00 P-37.8 6,947.14 p 7,533.75 12/9/2013 766.71 P-37.9 P-37.10 to 1/29/2014 4,320.00 P-37.11 5,086.71 p 5,086.71 P-37.12to 9/26/2014 28,382.15 P-37.13 P-37.14to 9/26/2014 15,321.43 P-37.15 43,703.58 43,703.58 p 104,477.75 ·---.- P-36.1 to P- 7/4/2014 1" 492.86 36.2 492.86 p 492.86 -~ CTA Case No, 9266

DMJ MULTI-PRINT AND SERVICES

3/19/2014

Subtotal — First Quarter

Fourth Quarter of CY 2014

BENCHMARK PAR EXCELLENCE

TOURS AND TRANSPORT, INC.

3180

BENCHMARK PAR EXCELLENCE

TOURS AND TRANSPORT, INC. __ 3180 12/12/2014 11,135.22

Total — Incorrect TIN

3) Invalid Support

IT GROUP INC.

12/12/2014 6,526.41

Faenchane PAR EXCELLENCE

TOURS AND TRANSPORT, INC. 3180 12/12/2014 6,933.59 Subtotal — Fourth Quarter _ 24,595.22 P 24,745.22

First Quarter of CY 2014

11/14/2013 4,380.00 P-36.3 to P- 36.4 P-36.5 to P- 36.6 P-36.7 to P- 36.8 P-36.9 to P- 36.10 DIMENSION DATA PHILIPPINES, INC.

1/31/2014 72,455.28

Subtotal — First Quarter

Second Quarter of CY 2014

MASTER AUTOMATED SYSTEMS, INC.

MASTER AUTOMATED SYSTEMS, INC.

MASTER AUTOMATED SYSTEMS, INC,

Subtotal — Second Quarter

4/29/2014 4/29/2014 4/29/2014 76,835.28 1,367.64 3,547.08 1,367.64 6,282.36 P-36.15 to P-36.16 P-36.17 to

Third Quarter of CY 2014

MASTER AUTOMATED SYSTEMS, | 5/30/2014 | P-36.21 to INC. 3057 1,367.64 P-36.22 VANGUARD INTERIORS P-36.25 to PHILIPPINES 1429 5/30/2014 4,333.06 P-36.26 MASTER AUTOMATED SYSTEMS, P-36.27 to INC. 3066 6/10/2014 1,367.64 P-36.28 MASTER AUTOMATED SYSTEMS, P-36.29 to INC. 3066 6/30/2014 1,182.36 P-36.30 MASTER AUTOMATED SYSTEMS, P-36.23 to INC. 3065 6/30/2014 2,364.72 P-36.24 P-36.31 to EJANDA, FEDERIC CABANERA 2564 _| 7112014 5,497.08 P-36.32 MASTER AUTOMATED SYSTEMS, P-36.33 to INC. 3080 7/24/2014 1,367.67 P-36.34 MASTER AUTOMATED SYSTEMS, P-36.35 to INC, 3080 7/24/2014 1,182.36 P-36.36 P-36.37 to EJANDA, FEDERIC CABANERA | 2592 8/4/2014 5,467.50 P-36.38 Subtotal — Third Quarter 24,130.03 i Total — Invalid Support | P 107,247.67 4) Missing OR ; _

First Quarter of CY 2014

EQUICOM INC. 88 9/30/2013 5,571.43 | equicom INC. 2745 8/30/2013 5,571.43 Subtotal — First Quarter 11,142.86

Second Quarter of CY 2014 _

SPARTAN BUSINESS

116 2/27/2014 4,446.00 P-36.39

Subtotal ~ Second Quarter

4,446.00

Fourth Quarter of CY 2014

CONSULTING AND

DMJ MULTI-PRINT AND SERVICES

Subtotal — Fourth Quarter

12/2/2014 182.68 P-36.42 182.68

Total ~- Missing OR

P 15,771.54

5) No OR Date .

Second Quarter of CY 2014

EMERSON NETWORK POWER

PHILS.) INC. 42 2/14/2014 2,952.99 P-36.43 Subtotal — Second Quarter 7 _ 2,952.99 Total — No OR Date _ _ P 2,952.99 6) No Payee Signature fF First Quarter of CY 2014 ae P-36.44 to RCBC REALTY CORP 40498 2/4/2014 1,368.00 P-36.45 Subtotal — First Quarter 1,368.00

Second Quarter of CY 2014

CONCEPCION INDUSTRIES P-36.46 to REALTY DEVELOPMENT CORP. 5/16/2014 964.29 P-36.47 Subtotal - Second Quarter fe go4.29| sd Third Quarter of CY 2014 es F AND A OUTSOURCING HUB P-36.48 to PHILS INC 3194 9/29/2014 1,885.50 P-36.49 F AND A OUTSOURCING HUB P-36.50 to PHILS INC 3194 9/29/2014 2,006.42 Subtotal ~ Third Quarter 3,891.92

Fourth Quarter of CY 2014

P-36.52 to CHEF LAUDICO CULINARY SERVI 5954 10/10/2014 1,967.21 | P-36.53 Subtotal — Fourth Quarter 1,967.21 Total - No Payee Signature es eee g1o142{

7) No VAT Breakdown a

Third Quarter of CY 2014 ee P-36.66 to G AND P CAR SERVICE CENTER 1848 9/16/2014 3,391.07 | P-36.67 Subtotal — Third Quarter reco 3,391.07; |

Total — No VAT Breakdown Pp 6339107| COSY

i 8) Out of Period oo

First Quarter of CY 2014

P-36.78 to RCBC REALTY CORP 38824 41/14/2013 4,032.00 | __P-36.79 P-36.80 to RCBC REALTY CORP 38824 11/14/2013 354.00 | _ P-36.81 P-36.70 to GLOBE TELECOMINC, __ 2557302 12/19/2013 85.71 | _P-36.71 P-36.72 to P-36.73 P-36.74 to GLOBE TELECOM INC. 2557302 12/19/2013 INNOVE COMMUNICATIONS ; 409748 10/19/2013 7,839.72 P-36.75 P-36.76 to INNOVE COMMUNICATIONS 409749 11/14/2013 P-36.77 Subtotal — First Quarter 20,239.02 7,874.02 Third Quarter of CY 2014 2020002. PLATON MARTINEZ FLORES SAN P-36.68 to PEDRO AND LEANO LAW OFFICES 39482 8/15/2015 1,200.00 P-36.69 Subtotal — Third Quarter 1,200.00 Total — Out of Period — SE 21,439.02

9) Purchase of Goods 7

Second Quarter of CY 2014

P-36.82 to SYNERGY EXPERTISE INC. 3/25/2014 14,850.00 P-36.83 Subtotal — Second Quarter 14,850.00

Total — Purchase of Goods P 14,850.00 !

10) Incorrect presentation of VATable sales in OR leceereccoune | awa [mma | me P-36.84 to GLOBE TELECOM ING. 2557301 4/8/2014 103.60 | _P-36.85

Subtotal — First Quarter

Third Quarter of CY 2014

ATM PERSONNEL ASSISTANCE, | P-36.86 to INC. 20815 8/14/2014 12,808.01 P-36.87 ATM PERSONNEL ASSISTANCE, P-36.88 to INC. 20815 8/14/2014 3,807.68 P-36.89 NETWORK SOLUTIONS AND P-36.90 to INTERFACES CORPORATION 3023 9/12/2014 36,569.33 P-36.91 PLATON MARTINEZ FLORES SAN | ramos | tpn. P-36.92 to PEDRO AND LEANO LAW OFFICES 39788 9/12/2014 120.00 P-36.93 Subtotal - Third Quarter 53,305.02 | Fourth Quarter of CY 2014 ee ee P-36.94 to INNOVE COMMUNICATIONS 646960 10/9/2014 P-36.95 ; P-36.96 to INNOVE COMMUNICATIONS _ 646960___—|_: 10/9/2014 P-36.97 P-36.98 to ARKIGRAFIX CORPORATION. 2 6867 10/10/2014 P-36.99 P-36.100 to ARKIGRAFIX CORPORATION 6868 10/10/2014 P-36.101 P-36.102 to DMJ MULTI-PRINT AND SERVICES P-36.103 DMJ MULTI-PRINT AND SERVICES 1606 10/10/2014 48.21 P-36.105 MASTER AUTOMATED SYSTEMS, | ae7.64 | P-36.106 to INC. 3093 10/20/2014 1,367.64 | P-36.107 MASTER AUTOMATED SYSTEMS, | 3003 toz0no1a| at. 36 | P-36.108 to INC. 3093 10/20/2014 1,182.36 | P-36.109 MICRODATA SYSTEMS AND | 693 _| sovz0r2014 | P-36.110 to MANAGEMENT, INC 623 10/20/2014 267.86 | P-36.111 P-36.112 to ARKIGRAFIX CORPORATION __ 10/29/2014 P-36.113 P-36.114 to CATENA SECURITY INC. — 10/29/2014 P-36.115 P-36.116 to CATENA SECURITY INC. _ ; _| 10/29/2014 _ P-36.117 P-36.118 to CATENA SECURITY INC. 10/29/2014 P-36.119 GLOBE TELECOM INC. 2843694 10/30/2014 267.86 P-36.121 RONALD MAGBITANG 10/30/2014 1,800.00 P-36.123 ne] ramse| "Se RONALD MAGBITANG 604 10/30/2014 7,240.80 P-36.125 [eine] ase "St RONALD MAGBITANG 603 10/30/2014 3,235.00 P-36.127 RONALD MAGBITANG 603 10/30/2014 3,240.00 P-36.129 , P-36.130 to RONALD MAGBITANG 603 10/30/2014 5,034.00 P-36.131 P-36.132 to RONALD MAGBITANG _. 603 BIO-TECH ENVIRONMENTAL P-36.134 to SERVICES PHILS. INC. 10/31/2014 535.71 P-36.135 BIO-TECH ENVIRONMENTAL P-36.136 to SERVICES PHILS. INC. 98000 10/31/2014 926.79 P-36.137 DELTA RENT-A-CAR CORP. 7279 10/31/2014 11,825.85 P-36.139 moume| wana "ea INTERFACES CORPORATION 3025 10/31/2014 37,396.10 P-36.141 INC. 3098 11/5/2014 1,367.64 P-36.143 wh 10/30/2014 21,432.00 P-36.133 SEARCHERS AND STAFFERS P-36.144 to CORP. 55320 41/5/2014 759.00 | P-36.145 SEARCHERS AND STAFFERS P-36.146 to CORP. 55320 11/5/2014 4,462.53 | P-36.147 ATM PERSONNEL ASSISTANCE, P-36.148 to INC. 20916 11/6/2014 13,216.72 | P-36.149 ATM PERSONNEL ASSISTANCE, P-36.150 to INC. 20916 11/6/2014 3,418.54 | P-36.151 P-36.152 to DMJ MULTI-PRINT AND SERVICES 1614 11/6/2014 99.64 | P-36.153 P-36.154 to DMJ MULTI-PRINT AND SERVICES 1614 11/6/2014 49.82 | P-36.155 P-36.156 to DMJ MULTI-PRINT AND SERVICES 1614 11/6/2014 274.29 | P-36.157 P-36.158 to DMJ MULTI-PRINT AND SERVICES 1614 11/6/2014 274.29 | P-36.159 ATM PERSONNEL ASSISTANCE, r P-36.160 to INC. _ 20899 11/7/2014 2,919.03 | P-36.161 ATM PERSONNEL ASSISTANCE, P-36.162 to INC, 20899 11/7/2014 3,416.00 | _P-36.163 ATM PERSONNEL ASSISTANCE, P-36.164 to INC. 20899 11/7/2014 2,806.49 | P-36.165 ATM PERSONNEL ASSISTANCE, INC. 20899 11/7/2014 12,188.73 | _P-36.167 PLATON MARTINEZ FLORES SAN P-36.168 to PEDRO AND LEANO LAW OFFICES 40185 11/7/2014 24.00 | P-36.169 PLATON MARTINEZ FLORES SAN P-36.170 to PEDRO AND LEANO LAW OFFICES 40185 11/7/2014 1,200.00 | P-36.171 PLATON MARTINEZ FLORES SAN P-36.172 to PEDRO AND LEANO LAW OFFICES 40186 41/7/2014 840.00 | P-36.173 P-36.174 to _RONALD MAGBITANG 605 11/10/2014 5,661.48 | P-36.175 ULTRA MODULAR CONCEPTS, P-36.176 to INC, ; 4071 11/10/2014 1,653.05 | P-36.177 ATM PERSONNEL ASSISTANCE, P-36.178 to INC. _ 20921 11/12/2014 1,244.04 | _P-36.179 ATM PERSONNEL ASSISTANCE, P-36.180 to INC. 20921 11/12/2014 2,691.78 | P-36.181 ATM PERSONNEL ASSISTANCE, P-36.182 to INC. 20921 11/12/2014 1,171.39 | P-36.183 ATM PERSONNEL ASSISTANCE, INC. 20921 11/12/2014 1,505.94 | P-36.185 ATM PERSONNEL ASSISTANCE, P-36.186 to INC. 20921 11/12/2014 1,562.25 | P-36.187 ATM PERSONNEL ASSISTANCE, P-36.188 to INC, 20921 41/12/2014 1,607.79 | __ P-36.189 ATM PERSONNEL ASSISTANCE, INC. 20921 11/12/2014 3,365.30 | P-36.191 ATM PERSONNEL ASSISTANCE, P-36.192 to INC, ; _ 20921 11/12/2014 2,495.83 | P-36.193 ATM PERSONNEL ASSISTANCE, P-36.194 to INC. ; 20921 11/12/2014 | 1,545.66 | _P-36.195 ATM PERSONNEL ASSISTANCE, P-36.196 to INC. 20953 11/13/2014 3,115.74 P-36.197 ATM PERSONNEL ASSISTANCE, P-36.198 to INC. 11/13/2014 4,440.22 | P-36.199 ATM PERSONNEL ASSISTANCE, P-36.200 to INC. 11/13/2014 1,889.95 | P-36.201

BIO-TECH ENVIRONMENTAL

SERVICES PHILS. INC. 11/13/2014 926.79 | P-36.203

BIO-TECH ENVIRONMENTAL

SERVICES PHILS. INC. 11/13/2014 926.79 | _P-36.205 BIO-TECH ENVIRONMENTAL P-36.206 to SERVICES PHILS. INC. 11/13/2014 926.79 | _P-36.207 BIO-TECH ENVIRONMENTAL P-36.208 to SERVICES PHILS. INC. 11/13/2014 | 535.71 P-36.209 __ BIO-TECH ENVIRONMENTAL P-36.210 to SERVICES PHILS. INC. 11/13/2014 535.71 P-36.211 BIO-TECH ENVIRONMENTAL P-36.212 to SERVICES PHILS. INC. 11/13/2014 P-36.213

BIO-TECH ENVIRONMENTAL

SERVICES PHILS. INC.

BIO-TECH ENVIRONMENTAL

SERVICES PHILS. INC.

BIO-TECH ENVIRONMENTAL

SERVICES PHILS. INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

EJANDA, FED ERIC CABAN ERA ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

RONALD MAGBITANG

97198 97198 97200 20957 20957 20957 20957 20957 -- 20957 20957 20957 20957 20957 20957 20957 20957 20957 20957 20957 20957 20957 2763 20962 20962 20964 - 20964 20964 20964 20964 20964 20964 20964 20964 20964 606 P-36.214 to 11/13/2014 926.79 P-36.215 P-36.216 to 11/13/2014 926.79 P-36.217 P-36.218 to 11/13/2014 926.79 P-36.219 P-36.220 to 11/14/2014 1,508.69 P-36.221 P-36.222 to 11/14/2014 2,230.92 P-36.223 P-36.224 to 11/14/2014 2,230.92 P-36.225 P-36.226 to 11/14/2014 1,049.55 P-36.227 P-36.228 to 11/14/2014 1,642.26 P-36.229 P-36.230 to 11/14/2014 3,747.76 P-36.231 - P-36.232 to 11/14/2014 2,527.56 P-36.233 P-36.234 to 11/14/2014 3,464.46 P-36.235 P-36.236 to 11/14/2014 4,867.45 P-36.237 P-36.238 to 11/14/2014 1,132.56 P-36.239 P-36.240 to 11/14/2014 1,318.89 P-36.241 P-36.242 to 11/14/2014 2,759.69 P-36.243 P-36.244 to 11/14/2014 1,430.14 P-36.245 P-36.246 to 11/14/2014 1,049.55 P-36.247 P-36.248 to 11/14/2014 1,049.55 P-36.249 P-36.250 to 11/14/2014 1,803.27 P-36.251 P-36.252 to 11/14/2014 1,057.65 P-36.253 P-36.254 to 11/14/2014 1,300.70 P-36.255 P-36.256 to 11/14/2014 5,988.04 P-36.257 P-36.258 to 11/18/2014 2,230.92 P-36.259 P-36.260 to 11/18/2014 2,028.11 P-36.261 P-36.262 to 11/19/2014 1,421.11 P-36.263 P-36.264 to 11/19/2014 1,497.33 P-36.265 P-36.266 to 11/19/2014 1,777.49 P-36.267 P-36.268 to 11/19/2014 1,742.19 P-36.269 P-36.270 to 11/19/2014 1,580.37 P-36.271 P-36.272 to 11/19/2014 2,084.24 P-36.273 P-36.274 to 11/19/2014 1,344.55 P-36.275 P-36.276 to 11/19/2014 2,562.36 P-36.277 P-36.278 to 11/19/2014 2,623.15 P-36.279 P-36.280 to 11/19/2014 2,286.32 P-36.281 P-36.282 to 11/21/2014 10,200.00 P-36.283 ~

RONALD MAGBITANG

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

1-ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

~~--

DMJ MULTI-PRINT AND SERVICES

DMJ MULTI-PRINT AND SERVICES

ATM PERSONNEL ASSISTANCE, INC.

BENIPAYO VILMA BOB IS

CROSLO HOLDINGS

CORPORATION

SEARCHERS AND STAFFERS

CORP.

ATM PERSONNEL ASSISTANCE, INC.

TRENDS AND TECHNOLOGIES, INC.

~--~-·---~ CATENA SECURITY INC.

CATENA SECURITY INC.

----- 606 20978 20978 20978 20978 20978 20978 20978 20978 20978 20978 20978 20978 20978 20978 20978 20978 20978 20978 20978 20978 20977 20977 20977 20977 1616 1617 20979 1586 6 55484 20981 29534 13981 13981 P-36.284 to 11/21/2014 21,062.40 P-36.285 P-36.286 to 11/26/2014 1,001.99 P-36.287 P-36.288 to 11/26/2014 1,102.02 P-36.289 P-36.290 to 11/26/2014 1,154.50 P-36.291 P-36.292 to 11/26/2014 1,282.91 P-36.293 P-36.294 to 11/26/2014 2,230.92 P-36.295 P-36.296 to 11/26/2014 1,781.93 P-36.297 P-36.298 to 11/26/2014 1,154.50 P-36.299 P-36.300 to 11/26/2014 3,093.61 P-36.301 P-36.302 to 11/26/2014 1,640.61 P-36.303 P-36.304 to 11/26/2014 2,302.21 P-36.305 P-36.306 to 11/26/2014 1,332.43 P-36.307 P-36.308 to

I

11/26/2014 3,010.35 P-36.309 P-36.310 to 11/26/2014 2,618.81 P-36.311 P-36.312 to 11/26/2014 1,382.72 P-36.313 P-36.314 to 11/26/2014 2,892.09 P-36.315 P-36.316 to 11/26/2014 1,822.18 P-36.317 P-36.318 to 11/26/2014 1,945.56 P-36.319 P-36.320 to 11/26/2014 3,204.94 P-36.321 P-36.322 to 11/26/2014 1,369.73 P-36.323 P-36.324 to 11/26/2014 2,348.77 P-36.325 P-36.326 to 11/26/2014 1 ,430.89 P-36.327 P-36.328 to 11/26/2014 2,453.48 P-36.329 P-36.330 to 11/26/2014 2,669.05 P-36.331 P-36.332 to 11/26/2014 1,335.17 P-36.333 -· P-36.334 tq 11/26/2014 16.61 P-36.335 P-36.336 to 11/26/2014 56.25 P-36.337 P-36.338 to 11/27/2014 3,150.23 P-36.339 P-36.340 to 11/27/2014 608.04 P-36.341 11/27/2014 287,213.90 P-36.342 P-36.343 to 11/27/2014 2,175.78 P-36.344 P-36.345 to 11/28/2014 2,413.97 P-36.346 P-36.347 to 11/14/2014 2,978.72 P-36.348 - P-36.349 to 12/1/2014 22.46 P-36.350 P-36.351 to 12/1/2014 6,115.13 P-36.352 ~

P-36.353 to CATENA SECURITY INC. 13981 12/1/2014 494.21 P-36.354 P-36.355 to | CATENA SECURITY INC. 13981 12/1/2014 92.10 P-36.356 P-36.357 to RONALD MAGBITANG 607 12/2/2014 71,538.00 P-36.358 P-36.359 to RONALD MAGBITANG 607 12/2/2014 4,320.00 P-36.360 P-36.361 to RONALD MAGBITANG 607 12/2/2014 5,040.00 P-36.362 P-36.363 to 4,320.00 P-36.364

RONALD MAGBITANG 607 42/2/2014

ATM PERSONNEL ASSISTANCE, INC. 20984 12/3/2014 4,223.22 | P-36.366 ATM PERSONNEL ASSISTANCE, P-36.367 to INC. 20986 12/4/2014 1,236.07 | P-36.368 ATM PERSONNEL ASSISTANCE, P-36.369 to INC. 20986 12/4/2014 1,049.55 | __P-36.370 _ ATM PERSONNEL ASSISTANCE, P-36.371 to INC. 20986 12/4/2014 4,404.29 | _P-36.372 PERSONAL COMPUTER P-36.373 to SPECIALISTS, INC. 43076 12/4/2014 4,711.78 | _P-36.374 ATM PERSONNEL ASSISTANCE, P-36.375 to INC. 20987 12/5/2014 1,154.24 | P-36.376 ATM PERSONNEL ASSISTANCE, INC. 20987 12/5/2014 1,021.60 | P-36.378 ATM PERSONNEL ASSISTANCE, INC. 20987 12/5/2014 1,252.63 | P-36.380

PLATON MARTINEZ FLORES SAN

PEDRO AND LEANO LAW OFFICES 40516 12/5/2014 1,200.00 | P-36.382

ALI MAKATI HOTEL PROPERTY

INC FAIRMONT RAFFLES HOTEL P-36.383 to MAKATI 6885 12/15/2014 11,760.00 | P-36.384 ATM PERSONNEL ASSISTANCE, P-36.385 to INC. 20999 12/19/2014 2,302.61 P-36.386 ATM PERSONNEL ASSISTANCE, INC. 20999 12/19/2014 2,754.26 | P-36.388 ATM PERSONNEL ASSISTANCE, P-36.389 to INC. 20999 12/19/2014 1,749.82 | P-36.390 ATM PERSONNEL ASSISTANCE, P-36.391 to INC. 20999 12/19/2014 3,746.33 | _P-36.392 ATM PERSONNEL ASSISTANCE, | saan! sw. | P-36.393 to INC. 21101 12/23/2014 803.50 | P-36.394 ATM PERSONNEL ASSISTANCE, | INC. 21101 12/23/2014 1,270.74 | P-36.396 ATM PERSONNEL ASSISTANCE, INC.

12/23/2014 999.11 P-36.397 to P-36.398 ATM PERSONNEL ASSISTANCE, _ INC.

P-36.399 to 42/23/2014 1,008.48 P-36.400 ATM PERSONNEL ASSISTANCE, INC.

12/23/2014 1,357.07 ATM PERSONNEL ASSISTANCE, INC.

P-36.402 P-36.403 to P-36.404 12/23/2014 1,042.04 ATM PERSONNEL ASSISTANCE, INC.

P-36.405 to P-36.406 12/29/2014 | 1,154.50 ATM PERSONNEL ASSISTANCE, INC.

P-36.407 to P-36.408 12/29/2014 | 1,154.50 ATM PERSONNEL ASSISTANCE, P-36.409 to INC. 21102 12/29/2014 1,430.68 | __P-36.410 ATM PERSONNEL ASSISTANCE, P-36.411 to INC. 21102 12/29/2014 1,402.59 | _ P-36.412 ATM PERSONNEL ASSISTANCE, P-36.413 to INC. . 21102. 12/29/2014 2,702.42 | __P-36.414 ATM PERSONNEL ASSISTANCE, P-36.415 to INC. ; 21102 12/29/2014 2,328.64 | P-36.416 . ATM PERSONNEL ASSISTANCE, P-36.417 to INC. 7 21102 12/29/2014 2,230.92 | _P-36.418 ATM PERSONNEL ASSISTANCE, P-36.419 to INC. 21102 12/29/2014 1,822.83 | _ P-36.420 ATM PERSONNEL ASSISTANCE, P-36.421 to INC. 21102 12/29/2014 1,876.23 | _P-36.422

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

DON BEE PRINTING HOUSE

-~

RONALDMAGBITA~_ ·---

RONALD MAGBITANG

RONALD MAGBITANG

RONALD MAGBITANG

Subtotal- Fourth Quarter

Total -Incorrect Presentation of

VA Table Sales in OR

11) Wrong VAT Breakdown

First Quarter of CY 2014

DMJ MULTI-PRINT SERVICES

MSI-ECS PHILS. INC.

Subtotal- First Quarter

Third Quarter of CY 2014

All MAKATI HOTEL INC FAIRMONT

RAFFLES HOTEL MAKATI

Subtotal- Third Quarter

Total- Wronq VAT Breakdown

Total Invalid Input VAT on

Domestic Purchase of Services

Total Invalid Input VAT on

Domestic Purchase of Services and Goods

21102 21102 21102 21102 21102 21102 21102 21102 21102 21102 21102 21102 21102 21102 21102 21102 ·----- 5963 -· 608 -------- 608 608 608 1538 558

004650A

P-36.423 to 12/29/2014 3,072.82 P-36.424 P-36.425 to 12/29/2014 3,431.57 P-36.426 P-36.427 to 12/29/2014 12,584.48 P-36.428 P-36.429 to 12/29/2014 3,431.57 P-36.430 P-36.431 to 12/29/2014 12,584.48 P-36.432 P-36.433 to 12/29/2014 3,072.82 P-36.434 P-36.435 to 12/29/2014 3,080.87 P-36.436 P-36.437 to 12/29/2014 12,587.65 P-36.438 P-36.439 to 12/29/2014 3,729.02 P-36.440 P-36.441 to 12/29/2014 3,552.22 P-36.442 P-36.443 to 12/29/2014 14,647.53 P-36.444 P-36.445 to 12/29/2014 2,230.92 P-36.446 P-36.447 to 12/29/2014 3,413.74 P-36.448 P-36.449 to 12/29/2014 1,157.56 P-36.450 P-36.451 to 12/29/2014 1,507.26 P-36.452 P-36.453 to 12/29/2014 1,507.26 P-36.454 P-36.455 to 12/29/2014 10,979.22 P-36.456 P-36.457 to 12/29/2014 8,640.00 P-36.458 P-36.459 to 12/29/2014 128,232.00 P-36.460 P-36.461 to 12/29/2014 63,717.00 P-36.462 P-36.463 to 12/29/2014 71,538.00 P-36.464 1,150,855.92 p 1 ,204,264.54 P-36.465 to 1/8/2014 3,910.71 P-36.466 P-36.476 to 3/5/2014 8,250.00 P-36.468 12,160.71 P-36.469 to 7/18/2014 24,180.00 P-36.470 24,180.00 36,340.71 1,439,687.04 1"1,544,164.79 Upon verification of the submitted evidence, the Court further disallows input VAT in the total amount of P17, 114,527.53 for failure to~ comply with the invoicing requirements as provided for under the NIRC of 1997, as amended, and RR 16-2005, detailed as follows:

Subtotal — Fourth Quarter

Total - Domestic purchase of goods supported by a document i

ORI OR/ a

Supplier Invoice No. Invoice VAT Amount Exhibit No.

A) DOMESTIC PURCHASE OF a

GOODS OTHER THAN CAPITAL

GOODS 7

1) Domestic purchase of goods supported by a document other _| than VAT Invoice

[ Secon Quarter of CY 2014 | :

TRENDS AND TECHNOLOGIES, P-32.117 to P- INC. 2261 [soo 4 P 11,526.31 32.118 P-31.1502 to P- rf MARKETING | 518 4/8/2014 6,315.14 31.1503 "| P-31.1504 to P- JLGT MARKETING 525 | 4/21/2014 2,580.00 31.1505 P-31.1506 to P- re MARKETING 520 4/8/2014 792.00 31.1507 TRENDS AND TECHNOLOGIES, P-31.1621 to P- INC. _ 1364 3/10/2014 283,906.56 31.1622. Subtotal — Second Quarter 304,120.01 | Fourth Quarter of CY 2014 i TRENDS AND TECHNOLOGIES, P-32.240 to P- INC. ‘| 3979 11/14/2014 54,258.57 32.241 "| 54,258.57 358,378.58 L other than VAT Invoice _ fh — 2) Domestic purchase of goods supported by VAT Invoice dated outside the period of claim / not within the quarter input VAT is claimed | +———-- |

First Quarter of CY 2014 | =

P-31.179 to P- EJANDA, FEDERIC CABANERA 28538 | 12/6/2013 4,397.14 31,180 P-31.181 to P- EJANDA, FEDERIC CABANERA 28450 12/3/2013 4,397.14 31.182 T P-31.183 to P- 11/5/2013 5,265.00 31.184 ——— EJANDA, FEDERIC CABANERA 28252

Subtotal — First Quarter

Second Quarter of CY 2014

H

14,059.28 P-31.1460 to P- EJANDA, FEDERIC CABANERA T 29089 2/3/2014 5,120.36 31.1461 P-31.1462 to P- EJANDA, FEDERIC CABANERA __. 29446 3/3/2014 4,860.00 31.1463 Subtotal — Second Quarter a _ 9,980.36

Third Quarter of CY 2014

INTEGRATED COMPUTER P-32.133 to P- SYSTEMS.,INC. 617194 6/16/2014 1,558,151.34 32.134 ; INTEGRATED COMPUTER P-32.135 to P- SYSTEMS, INC. 617194 6/16/2014 93 487.50 32.136 INTEGRATED COMPUTER P-32.137 to P- SYSTEMS, INC. 310180207 5/28/2014 29,812.50 32.138 INTEGRATED COMPUTER P-32.139 to P- SYSTEMS, INC. 210077369 i 166,990.71 32.140 INTEGRATED COMPUTER P-32.149 to P- SYSTEMS, INC. _ | 310182180_ 6/30/2014 ia 1,206.43 32.150 P-32.157 to P- EQUICOM INC. 8019 | 6/17/2014 589.29 32.158 PERSONAL COMPUTER P-32.159 to P- SPECIALISTS, INC. | 60360 | 6/16/2014 _| 2,484.00 32.160

Y

ls P-32.161 to P- JJED PHILS. INC. 165850 4/28/2011 1,666.07 32.162 PERSONAL COMPUTER P-32.163 to P- SPECIALISTS, INC. 60321 5/15/2014 474.00 32.164 P-32.165 to P- JJED PHILS. INC. 169129 6/23/2014 2,030.35 32.166 ADVENTUS IT SERVICES 518 6/20/2014 1,152.00 P-32.167 aa P-32.168 to P- HOSPECO PHILIPPINES, INC. 13400 4/15/2014 1,232.14 32.169 | P-32.170 to P- E-PLUS STATIONERY, INC. 580361 6/24/2014 16,607.14 32.171 INTEGRATED COMPUTER P-32.182 to P- SYSTEMS, INC. 310182181 6/30/2014 21,077.68 32.183 P-31.2314 to P- EJANDA, FEDERIC CABANERA 10771 5/9/2014 4,744.26 31,2315 P-31.2316 to P- EJANDA, FEDERIC CABANERA 30366 4/3/2014 5,612.11 31.2317 P-31.2332 to P- EJANDA, FEDERIC CABANERA 11025 6/2/2014 5,467.47 31.2333 Subtotal ~ Third Quarter 1,912,784.99

Fourth Quarter of CY 2014

PERSONAL COMPUTER P-32.244 to P- SPECIALISTS, INC. 60518 9/24/2014 948.00 32.245 PERSONAL COMPUTER P-32.246 to P- SPECIALISTS, INC. 60517 9/24/2014 708.00 32.247 PERSONAL COMPUTER P-32.248 to P- SPECIALISTS, INC. 60477 8/28/2014 750.00 32.249 PERSONAL COMPUTER P-32.250 to P- SPECIALISTS, INC. 60490 9/8/2014 1,062.00 32.251 P-32.261 to P- JUNNA INDL CORP 69883 | _7/21/2014 2,568.64 32.262 P-32.263 to P- JJED PHILS. INC. _ ; 174433 | 9/26/2014 16,810.78 32.264 INTEGRATED COMPUTER P-32.273 to P- SYSTEMS, INC. 310187197 9/26/2014 1,026.43 32.274 4 INTEGRATED COMPUTER P-32.277 to P- SYSTEMS, INC. 210080458 9/26/2014 1,153.93 32.278 INTEGRATED COMPUTER P-32.279 to P- SYSTEMS, INC. 310187231 9/26/2014 305.36 32.280 P-32.306 to P- HOSPECO PHILIPPINES, INC. 16307 8/30/2014 3,857.14 32.307 P-32.308 to P- EQUICOM INC. 8214 9/29/2014 660.00 32.309 P-32.320 to P- E-PLUS STATIONERY, INC. 4088 9/15/2014 189.00 32.321 E-PLUS STATIONERY, INC. 590482 9/24/2014 16,606.80 D SQUARED TECHNOLOGY INC. 5077 8/27/2014 1,819.29 P-32.322 to P- 32.323 P-32.336 to P- 32.337 EJANDA, FEDERIC CABANERA 11262 | 9/1/2014 5,120.36 P-31.3006 to P- 31.3007 Subtotal — Fourth Quarter 53,585.73 Total - Domestic purchase of goods supported by VAT Invoice dated outside the period of claim / not within the quarter input VAT is claimed P_ 1,990,410.36 3) Domestic purchase of goods supported by VAT Invoice with unreadable payor detail or amount

First Quarter of CY 2014

INTEGRATED COMPUTER

SYSTEMS, INC.

310172983 1/21/2014 2,524.29 P-32.7 to P-32.8

INTEGRATED COMPUTER

SYSTEMS, INC. 945.54 310172984 | 1/21/2014 P-32.9 to P- 32.10

INTEGRATED COMPUTER

SYSTEMS,INC.

210073039 | 2/7/2014 16,971.44 P-32.19 to P- 32.20

INTEGRATED COMPUTER

SYSTEMS,INC.

INTEGRATED COMPUTER

SYSTEMS,INC.

INTEGRATED COMPUTER

SYSTEMS,INC.

INTEGRATED COMPUTER

SYSTEMS,INC.

INTEGRATED COMPUTER

SYSTEMS, INC.

INTEGRATED COMPUTER

SYSTEMS,INC.

INTEGRATED COMPUTER

SYSTEMS,INC.

INTEGRATED COMPUTER

SYSTEMS, INC.

INTEGRATED COMPUTER

SYSTEMS, INC.

Subtotal

First Quarter

Third Quarter of CY 2014

JJED PHILS. INC.

INTEGRATED COMPUTER

SYSTEMS, INC.

Subtotal- Third Quarter

Fourth Quarter of CY 2014

PERSONAL COMPUTER

SPECIALISTS, INC.

PERSONAL COMPUTER

SPECIALISTS, INC.

Subtotal- Fourth Quarter

Total -Domestic purchase of goods supported by VAT Invoice with unreadable payor detail or amount 4) Domestic purchase of goods without suooortina document

Second Quarter of CY 2014

REMAX INTERNATIONAL INC

Subtotal- Second Quarter

Total -Domestic purchase of goods without supporting document

Total Invalid Input VAT on

Domestic Purchase of Goods

other than Caoital Goods

B) IMPORTATION OF GOODS

OTHER THAN CAPITAL GOODS

1) Importation of goods supported by IEIRD without machine validation I Unreadable

IEIRD

First Quarter of CY 2014

WINCOR NIXDORF

WINCOR NIXDORF

OC TANNER

GILBARCO INC

CHEVRON USA

OC TANNER

310174838 310174958 310176217 310173843 310176218 310176219 210074359 310177136 310177137 171073 310185305 60559 60599 ·- ---- 23218 -------

R4157

R4158

C001940

---------·---

R5501

R40846

R36360

P-32.25 to P- 2/20/2014 2,528.57 32.26 P-32.27 to P- 2/24/2014 6,985.71 32.28 P-32.49 to P- 3/14/2014 9,055.18 32.50 P-32.53 to P- 2/5/2014 1,470.00 32.54 P-32.59 to P- 3/14/2014 120.54 32.60 P-32.61 to P- 3/14/2014 466.08 32.62 P-32.63 to P- 3/24/2014 29,700.00 32.64 P-32.67 to P- 3/31/2014 1,928.57 32.68 P-32.69 to P- 3/31/2014 1,406.25 32.70 74,102.17 P-32.204 to P- 7/28/2014 15,938.64 32.205 P-32.230 to P- 8/27/2014 3,857.14 32.231 19,795.78 P-32.252 to P- 10/17/2014 1,452.00 32.253 P-32.254 to P- 11/11/2014 696.00 32.255 2,148.00 p 96,045.95 P-32.1 05 to P- 7/2/2014 62,571.43 32.106 62,571.43 ,.

62,571.43 p 2,507,406.32 P-34.1 toP- 1/10/2014 p 9,716.00 34.11 P-34.12 to P- 1/10/2014 5,058.00 34.21 P-34.22 to P- 1/10/2014 31,734.00 34.35 ----- P-34.36 to P- 1/14/2014 32,558.00 34.43 P-34.44 to P- 3/25/2014 16,979.00 34.54 P-34.55 to P- 3/18/2014 16,900.00 34.65 rll

CHEVRON NEW ZEALAND R36361 3/18/2014 7,806.00 34.75 INSIGHT TECHNOLOGY P-34.76 to P- SOLUTIONS _ R40845 3/25/2014 4,655.00 34.88 P-34.89 to P- OC TANNER _R25564 2/24/2014 5,131.00 34.102 P-34.103 to P- OC TANNER R25565 2/24/2014 21,199.00 34.113 Subtotal — First Quarter 151,736.00

Second Quarter of CY 2014

P-34.114 to P- ae OC TANNER R48358 4/4/2014 14,388.00 34.137 POWER SYSTEMS R51918 4/10/2014 20,303.00 34.146

OC TANNER

P-34.147 to P- 5/23/2014 17,723.00 34.157

R70923

P-34.158 to P- R64994 5/8/2014 17,799.00 34.168 77,620.00|

Third Quarter of CY 2014 FY

P-34.169 to P- OC TANNER rioieig | //24/2014 18,840.00 34.178 Subtotal — Third Quarter fs 18,840.00 | Fourth Quarter of CY 2014 fs P-34.179 to P- OC TANNER Rito4g95 | 9/29/2014 44,609.00 34.192 P-34.193 to P- OC TANNER Riig493 | 8/28/2014 47,408.00 34.207 10/23/2014 P-34.208 to P- 20,097.00 34.219 P-34.220 to P- 809.00 34.234

OC TANNER R172030 12/5/2014

P-34.235 to P- 26,443.00 34.246 Subtotal - Fourth Quarter a ee 116,366.00 12/5/2014

OC TANNER R172031

Total Invalid Input VAT on ae Importation of Goods other than Capital Goods __ __ P 364,562.00

C) DOMESTIC PURCHASE OF

SERVICES

1) Domestic Purchase of service supported by a document other than VAT OR

First Quarter of CY 2014

P-31.408 to P- 3D NETWORKS PHILIPPINES INC. 1/3/2014 30,288.00 31.409 P-31.410 to P- 3D NETWORKS PHILIPPINES INC. 1/3/2014 30,288.00 31.411 P-31.1047 to P- 3D NETWORKS PHILIPPINES INC. 3/20/2014 30,288.00 31.1048 Subtotal — First Quarter 90,864.00; si Third Quarter of CY 2014 ee ee SANTA FE MOVING AND | e076) remo | 110.16. P-31.2248 to P- RELOCATION 12276 7/22/2014 110.16 31.2249 SANTA FE MOVING AND P-31.2250 to P- RELOCATION ____ 12276 _ 7/22/2014 | 268.92 31.2251 SANTA FE MOVING AND P-31.2252 to P- RELOCATION ; ; 12276 7/22/2014 L 490.32 31.2253 SANTA FE MOVING AND P-31.2254 to P- RELOCATION 12276 7/22/2014 110.16 31,2255 SANTA FE MOVING AND P-31.2256 to P- RELOCATION 12276 7/22/2014 110.16 31.2257 SANTA FE MOVING AND P-31.2258 to P-

| RELOCATION

12276 7/22/2014 110.16 31.2259 |

SANTA FE MOVING AND P-37.2260 to P- RELOCATION 12276 7/2212014 110.16 31.2261 SANTA FE MOVING AND P-31.2262 to P- RELOCATION 7 12276 7/22/2014 167.52 31.2263 SANTA FE MOVING AND P-31.2264 to P- RELOCATION 12276 7/22/2014 167.52 31.2265 SANTA FE MOVING AND P-31.2266 to P- RELOCATION 12276 7/22/2014 110.16 31.2267 SANTA FE MOVING AND P-31.2268 to P- RELOCATION 12276 7/22/2014 110.16 31.2269 3D NETWORKS PHILIPPINES INC. 24 9/17/2014 30,288.00 31.2737 P-31.2738 to P- 3D NETWORKS PHILIPPINES INC. 24 9/17/2014 7,440.00 31.2739 P-31.2740 to P- 3D NETWORKS PHILIPPINES INC. 24 9/17/2014 7,440.00 31.2741 P-31.2742 to P- 3D NETWORKS PHILIPPINES INC. 24 9/17/2014 30,288.00 31.2743 Subtotal — Third Quarter 77,321.40 oe

Total - Domestic Purchase of

service supported by a document other than VAT OR P= 168,185.40 2) Domestic purchase of service supported by VAT OR where alterations on payor details or amounts were made without authorized countersignature

First QuarterofCY 2014

AT3 EVENT PLANNING AND

CONCEPTS INC 1001

AT3 EVENT PLANNING AND

CONCEPTS INC 1001

1/3/2014 1,200.00 | P-31.3 to P-31.4

Taal EE

1/9/2014 1,232.14 31.77 eae | een PS 1/15/2014 1,950.00 31.309 neal EE 2,592.00 31.311 1/3/2014 MISNET EDUCATION INC.

JLGT MARKETING

JLGT MARKETING 1/15/2014

JLGT MARKETING

64,548.27 31.313 31,315 1/15/2014 __ JLGT MARKETING 1/15/2014 51,652.81 P-31.400 to P- ASCOTT MAKATI 1/3/2014 23,868.00 31.401 ASCOTT MAKATI 1/13/2014 23,868.00 P-31.472 DMJ MULTI-PRINT AND P-31.499 to P- SERVICES 1/13/2014 31.500 DMJ MULTI-PRINT AND P-31.501 to P- SERVICES 1/13/2014 42.86 31.502 DMJ MULTI-PRINT AND P-31.503 to P- SERVICES 1/13/2014 42.86 31.504 DMJ MULTI-PRINT AND P-31.513 to P- SERVICES 1540 1/13/2014 1,901.78 31.514 ASCOTT MAKATI 63545 2/7/2014 23,868.00 31.653 P-31.654 to P- ASCOTT MAKATI _ 63545 2/7/2014 23,868.00 31.655 BENCHMARK PAR EXCELLENCE | P-31.656 to P- TOURS AND TRANSPORT, INC. 3048 2/19/2014 7,598.05 31.657 | P-31.684 to P- MAKATI SHANGRI-LA, MANILA 246647 2/13/2014 61,027.59 31.685 P-31.710 to P- ASCOTT MAKATI 63536 1/29/2014 25,398.00 31.711 aman | mans ET ASCOTT MAKATI 63536 1/29/2014 25,398.00 31.713

ASCOTT MAKATI

P-31.714 to P- 25,398.00 31,715 1129/2014

P-31.716 to P- ASCOTT MAKATI 63536 1/29/2014 996.00 31.717

PLATON MARTINEZ FLORES SAN

PEDRO AND LEANO LAW P-31.812 to P- OFFICES 38685 3/26/2014 207.00 31.813 P-31.852 to P- ASCOTT MAKATI 68011 3/7/2014 2,354.10 31.853 P-31.870 to P- ASCOTT MAKATI 68011 3/7/2014 23,868.00 31.871 P-31.872 to P- ASCOTT MAKATI 68011 3/7/2014 24,480.00 31.873 P-31.874 to P- ASCOTT MAKATI 68011 3/7/2014 24,480.00 31.875 ASCOTT MAKATI 65633 2/27/2014 24,480.00 P-31.910 _ASCOTT MAKATI 65633 2/27/2014 24,480.00 P-31.911 P-31.913 to P- ASCOTT MAKATI 65650 2/28/2014 4,616.18 31.914 BENCHMARK PAR EXCELLENCE P-31.922 to P- TOURS AND TRANSPORT, INC. 3057 3/19/2014 7,952.25 31.923 BENCHMARK PAR EXCELLENCE P-31.924 to P- TOURS AND TRANSPORT, INC. 3058 3/19/2014 8,628.35 31.925 P-31.980 to P- INNOVE COMMUNICATIONS 409178 3/10/2014 21,177.65 31.981 P-31.982 to P- INNOVE COMMUNICATIONS 409178 3/10/2014 14,354.40 31.983 INNOVE COMMUNICATIONS 409178 3/10/2014 37,200.00 31.985 Subtotal — First Quarter - 586,560.43

Second Quarter of CY 2014 _

DMJ MULTI-PRINT AND P-31.1119 to P- SERVICES - 1556 4/1/2014 85.71 31.1120, P-31.1155 to P- NEW WORLD INTERNATIONAL 48828 4/4/2014 4,500.00 31.1157 P-31.1162 to P- JLGT MARKETING 519 4/4/2014 5,985.60 31.1163 JLGT MARKETING 519 4/4/2014 3,505.50 31.1165 P-31.1166 to P- JLGT MARKETING 520 4/4/2014 4,020.00 31.1167

BENCHMARK PAR EXCELLENCE

TOURS AND TRANSPORT, INC. 3069 4/11/2014 7,972.54 31.1177 BENCHMARK PAR EXCELLENCE P-31.1178 to P- TOURS AND TRANSPORT, INC. __ 3070 4111/2014 12,024.32 31.1179 BENCHMARK PAR EXCELLENCE P-31.1180 to P- TOURS AND TRANSPORT, INC. 3071 4/11/2014 9,282.47 31,1181 BENCHMARK PAR EXCELLENCE P-31.1182 to P- TOURS AND TRANSPORT, INC. 3072 4/11/2014 9,024.92 31.1183 P-31.1204 to P- ASCOTT MAKATI 70709 4/15/2014 24,480.00 31.1205 P-31.1228 to P- FACILITIES MANAGERS, INC. 65396 5/26/2014 12,912.80 31.1229 | P-31.1230 to P- FACILITIES MANAGERS, INC. 65396 5/26/2014 69,100.38 31.1231

PLATON MARTINEZ FLORES SAN

PEDRO AND LEANO LAW P-31.1306 to P- OFFICES 38939 5/9/2014 1,200.00 31.1307 BENCHMARK PAR EXCELLENCE P-31.1310 to P- TOURS AND TRANSPORT, INC. 3085 5/19/2014 9,122.21 31,1311

BENCHMARK PAR EXCELLENCE

TOURS AND TRANSPORT, INC. 3084 5/19/2014 13,184.83 31.1313 BENCHMARK PAR EXCELLENCE P-31.1314 to P- TOURS AND TRANSPORT, INC. 3087 5/19/2014 9,354.39 31.1315 BENCHMARK PAR EXCELLENCE P-31.1316 to P- TOURS AND TRANSPORT, INC. 3086 5/19/2014 8,440.79 31.1317 SEARCHERS AND STAFFERS P-31.1318 to P- CORP. 53874 5/19/2014 2,212.87 31.1319 SEARCHERS AND STAFFERS P-31.1320 to P- CORP. 53874 5/19/2014 1,337.85 31.1321

SEARCHERS AND STAFFERS

CORP. 53874 5/19/2014 1,759.51 31.1323

SEARCHERS AND STAFFERS

P-31.1324 to P- CORP. 53874 5/19/2014 1,759.51 31.1325 SEARCHERS AND STAFFERS P-31.1326 to P- CORP. 53874 5/19/2014 1,859.48 31.1327 P-31.1500 to P- FACILITIES MANAGERS, INC. 65397 26-May-14 4,239.38 31.1501 P-31.1512 to P- CATENA SECURITY INC. 13887 5/28/2014 22.47 31.1513 P-31.1514 to P- CATENA SECURITY INC. 13887 5/28/2014 449.29 31.1515 P-31.1516 to P- CATENA SECURITY INC. 13887 5/28/2014 10,265.98 31.1517 P-31.1518 to P- CATENA SECURITY ING. 13887 5/28/2014 471.75 31.1519 P-31.1520 to P- CATENA SECURITY INC. 13887 5/28/2014 22.47 31.1521 P-31.1522 to P- CATENA SECURITY INC. 13887 28-May-14 940.06 31.1523 P-31.1524 to P- CATENA SECURITY INC. 13887 5/28/2014 134.78 CATENA SECURITY INC. 13887 __ 5/28/2014 22.47 P-31,1526 SEARCHERS AND STAFFERS P-31.1582 to P- CORP. 54252 _ 5/29/2014 1,508.88 31.1583 SEARCHERS AND STAFFERS P-31.1584 to P- CORP. 54252 29-May-14 1,459.47 31.1585

SEARCHERS AND STAFFERS

CORP. 54252 29-May-14 1,649.50 31.1587 CATENA SECURITY INC. 13888 5/28/2014 13,108.90 31.1590 DELTA RENT-A-CAR CORP. 6646 5/30/2014 10,134.78 31.1598 farrell DELTA RENT-A-CAR CORP. 6646 5/30/2014 10,045.77 31.1600 DELTA RENT-A-CAR CORP. 6646 5/30/2014 11,681.84 31.1602 DELTA RENT-A-CAR CORP. 6646 5/30/2014 42,839.10 31.1604 SEARCHERS AND STAFFERS P-31.1639 to P- CORP, 54486 | (6/25/2014 _ 1,971.95 31.1640 SEARCHERS AND STAFFERS P-31.1641 to P- CORP. _ _ 54486 6/25/2014 2,167.23 31.1642 P-31.1643 to P- FACILITIES MANAGERS, INC. 65482 6/27/2014 16,778.82 31.1644 FACILITIES MANAGERS, INC. 65482 6/27/2014 12,912.80 31.1646 FACILITIES MANAGERS, INC. 65482 FACILITIES MANAGERS, INC. 65482

SEARCHERS AND STAFFERS

[saa | ale 6/27/2014 5,457.73 31.1648 sz EE 6/27/2014 1,285.18 31.1650 Sy 041.98 | P-31.1685 to P- 6/25/2014 2,041.93 31.1686 CORP. 54487

SEARCHERS AND STAFFERS

CORP. 54487 6/25/2014 791.19 31.1688

SEARCHERS AND STAFFERS

CORP. _ 54487 6/25/2014 1,977.98 31.1690 P-31.1749 to P- FACILITIES MANAGERS, INC. 65856 6/13/2014 69,100.38 31.1750 P-31.1751 to P- | FACILITIES MANAGERS, INC. 65856 6/13/2014 12,912.80 31.1752 SEARCHERS AND STAFFERS P-31.1785 to P- CORP. 54454 6/11/2014 1,659.54 31.1786

SEARCHERS AND STAFFERS

CORP. 54454 6/11/2014 1,904.47 31.1788 SEARCHERS AND STAFFERS |v asaeo | Pou CORP. 54454 6/11/2014 1,414.60 31.1790 CORP. 54454 6/11/2014 2,307.13 31.1792 SEARCHERS AND STAFFERS | saasa | erttmot4 P-31.1793 to P- CORP. 54454 6/11/2014 1,288.44 31.1794 SEARCHERS AND STAFFERS P-31.1795 to P- CORP. 54454 6/11/2014 1,928.53 31.1796 |

SEARCHERS AND STAFFERS

P-31.1797 to P- CORP. 54454 6/11/2014 1,569.69 31.1798 SEARCHERS AND STAFFERS P-31.1799 to P- CORP. 54454 6/11/2014 2,387.49 31.1800 SEARCHERS AND STAFFERS P-31.1981 to P- CORP. _ 54453 6/11/2014 1,503.49 31.1982 P-31.1983 to P- DELTA RENT-A-CAR CORP. 6649 6/16/2014 11,866.15 31.1984 P-31.1985 to P- DELTA RENT-A-CAR CORP. 6649 6/16/2014 12,068.43 31.1986 P-31.1987 to P- DELTA RENT-A-CAR CORP. 6649 6/16/2014 11,139.10 31.1988 P-31.1989 to P- DELTA RENT-A-CAR CORP. 6649 6/16/2014 7,976.59 31.1990 P-31.1991 to P- 6649 6/16/2014 12,864.00 31.1992 P-31.2003 to P- 54316 6/27/2014 4,680.00 31.2004 31.2006 P-31.2007 to P- 31.2008 DELTA RENT-A-CAR CORP.

SEARCHERS AND STAFFERS

E

SEARCHERS AND STAFFERS

CORP.

SEARCHERS AND STAFFERS

CORP.

Subtotal — Second Quarter

Third Quarter of CY 2014

54317 6/27/2014 1,635.25 54317 6/27/2014 1,676.22 498,989.68 P-31.2117 to P- 31.2118 31.2120 P-31.2121 to P- 31.2122 P-31.2123 to P- 31.2124 FACILITIES MANAGERS, INC. 65983 7/10/2014 8,218.67 FACILITIES MANAGERS, INC. 65983 7/10/2014 14,797.12 FACILITIES MANAGERS, INC. 65983 7/10/2014 22,292.61 FACILITIES MANAGERS, INC. 65983 7/10/2014 14,395.54 P-31.2125 to P- FACILITIES MANAGERS, INC. _ 65983 7/10/2014 11,581.93 31.2126 SEARCHERS AND STAFFERS P-31.2270 to P- | CORP. - 54597 7/22/2014 959.73 31.2271 SEARCHERS AND STAFFERS P-31.2272 to P- CORP. ; 54597 7/22/2014 548.25 31.2273 SEARCHERS AND STAFFERS P-31.2274 to P- CORP. 54597 7/22/2014 4,656.19 31.2275

SEARCHERS AND STAFFERS

CORP. 54597 7/22/2014 2,124.13 31.2277

SEARCHERS AND STAFFERS

CORP. 54597 7/22/2014 1,977.98 31.2279 P-31.2286 to P- CATENA SECURITY INC. 13920 7/23/2014 31.2287 P-31.2288 to P- CATENA SECURITY INC. 13920 7/23/2014 139.27 31.2289 | steer | P-31.2290 to P- CATENA SECURITY INC. 43920 7/23/2014 516.67 31.2291 P-31.2292 to P- CATENA SECURITY INC. __ 13920 | _ 7/23/2014 10,265.98 31.2293 P-31.2364 to P- CATENA SECURITY INC. 13919 7/23/2014 22.46 31.2365 SEARCHERS AND STAFFERS P-31.2386 to P- CORP. - 54779 7/31/2014 1,430.10 31.2387

SEARCHERS AND STAFFERS

CORP. 54779 7/31/2014 2,936.84 31.2389 FACILITIES MANAGERS, INC. 65043 8/1/2014 3,312.00 31.2407

HEWLETT-PACKARD

PHILIPPINES CORP 139875 8/5/2014 88,825.35 31.2417

HEWLETT-PACKARD

PHILIPPINES CORP 139875 8/5/2014 141,234.60 31.2419 PHILIPPINES CORP 139875 8/5/2014 8,316.36 31.2421

SEARCHERS AND STAFFERS

CORP. a . 54799 8/6/2014 2,256.51 31.2423 SEARCHERS AND STAFFERS | | P-31.2426 to P- | CORP. _ 54800 8/6/2014 2,175.78 31.2427 vi

HEWLETT-PACKARD P-31.2466 to P- PHILIPPINES CORP 439880 8/12/2014 13,943.76 31.2467 BENCHMARK PAR EXCELLENCE P-31.2470 to P- TOURS AND TRANSPORT, INC. __ 3129 8/18/2014 10,032.14 31.2471 BENCHMARK PAR EXCELLENCE P-31.2474 to P- TOURS AND TRANSPORT, INC. 3127 8/18/2014 6,958.87 31.2475 P-31.2480 to P- ASCOTT MAKATI __78366 8/22/2014 24,480.00 31.2481 P-31.2482 to P- ASCOTT MAKATI 78366 8/22/2014 24,480.00 31.2483 HEWLETT-PACKARD P-31.2510 to P- PHILIPPINES CORP 139892 8/22/2014 1,716.74 31.2511 HEWLETT-PACKARD P-31.2526 to P- PHILIPPINES CORP 139894 8/22/2014 24,671.68 31.2527 TOWERS WATSON PHILIPPINES, P-31.2530 to P- | iNC. 26309 8/19/2014 47,700.00 31.2531 P-31.2532 to P- JLGT MARKETING 531 8/29/2014 42,300.00 31.2533 P-31.2534 to P- JLGT MARKETING 531 8/29/2014 7,488.00 31.2535 ANGARA ABELLO CONCEPCION P-31.2552 to P- REGALA AND CRUZ_ 7 89922 8/14/2014 1,200.00 31.2553 HEWLETT-PACKARD P-31.2570 to P- PHILIPPINES CORP 139893 22-Aug-14 57,985.80 31.2571

PLATON MARTINEZ FLORES SAN

PEDRO AND LEANO LAW P-31.2576 to P- OFFICES 39851 29-Aug-14 1,200.00 31.2577

| DMJ MULTI-PRINT AND

SERVICES 1595 26-Aug-14 2,930.40 31.2615 CATENA SECURITY INC. 13829 9/17/2014 390.84 31.2675 ASCOTT MAKATI 78454 9/3/2014 24,480.00 31.2679 ALI MAKAT! HOTEL PROPERTY INC FAIRMONT RAFFLES HOTEL P-31.2688 to P- MAKATI _5397A 9/9/2014 151 31.2689 HEWLETT-PACKARD P-31.2708 to P- PHILIPPINES CORP 140544 9/5/2014 14,889.79 31.2709 ANGARA ABELLO CONCEPCION P-31.2768 to P- REGALA AND CRUZ __ 90786 9/17/2014 1,200.00 31.2769 ANGARA ABELLO CONCEPCION P-31.2780 to P- REGALA AND CRUZ 90854 9/23/2014 2,052.00 31.2781 Subtotal — Third Quarter 668 226.55

Fourth Quarter of CY 2014

PROJECT MANAGEMENT P-31.2798 to P- INSTITUTE PHILS. CHAPTER INC 1463 10/15/2014 4,800.00 31.2799

ALI MAKATI HOTEL PROPERTY

INC FAIRMONT RAFFLES HOTEL P-31.2870 to P- MAKATI 006039A 10/10/2014 26,040.00 31.2871

ALI MAKATI HOTEL PROPERTY

INC FAIRMONT RAFFLES HOTEL P-31.2908 to P- MAKATI 006029 A 10/8/2014 26,040.00 31.2909 | sa 9.26 | P-31.2910 to P- FACILITIES MANAGERS, INC. 10/10/2014 139.26 31.2911

PLATON MARTINEZ FLORES SAN

PEDRO AND LEANO LAW

OFFICES

40151 P-31.2930 to P- 31.2931 10/29/2014 1,200.00

ALI MAKATI HOTEL PROPERTY

INC FAIRMONT RAFFLES HOTEL

MAKATI

P-31.2980 to P-

JLGT MARKETING

JLGT MARKETING

BENCHMARK PAR EXCELLENCE

TOURS AND TRANSPORT, INC.

BENCHMARK PAR EXCELLENCE

934 006030A 11/7/2014 26,040.00 31.2981 P-31.2990 to P- 11/12/2014 2,004.00 31.2991 11/12/2014 P-31.2992 to P- 233,013.24 31.2993 P-31.2998 to P- 31.2999 | P-31.2996 to P- 3147 41/12/2014 6,821.35 31,2997 11/12/2014 7,568.45 TOURS AND TRANSPORT, INC. | _-3448

BENCHMARK PAR EXCELLENCE

TOURS AND TRANSPORT, INC. 3149 |_ 11/42/2014 T P-31.3000 to P- 9,510.73 31.3001

AL! MAKATI HOTEL PROPERTY INC FAIRMONT RAFFLES HOTEL P-31.3012 to P- MAKATI 7 006028A 11/13/2014 23,520.00 31.3013 P-31.3014 to P- JLGT MARKETING 536 11/13/2014 482.14 31.3015 P-31.3016 to P- JLGT MARKETING 536 11/13/2014 56,520.00 31.3017 P-31.3064 to P- DELTA RENT-A-CAR CORP. 7264 11/19/2014 10,244.99 31.3065 P-31.3066 to P- DELTA RENT-A-CAR CORP. 7182 11/19/2014 10,324.22 31.3067 DELTA RENT-A-CAR CORP. 7180 11/19/2014 11,092.29 31,3069 tires, —_ DELTA RENT-A-CAR CORP. 7181 11/19/2014 14,688.03 31.3071 Foumane [—maigol hae 11/19/2014 99,879.90 31.3077 P-31.3078 to P- MAKATI SHANGRI-LA, MANILA TRENDS AND TECHNOLOGIES, 221869 INC. __ 29206 11/19/2014 477,600.52 31.3079 HEWLETT-PACKARD P-31.3108 to P- PHILIPPINES CORP 141505 11/26/2014 141,234.60 31.3109 HEWLETT-PACKARD P-31.3110 to P- PHILIPPINES CORP _ 141505 11/26/2014 13,943.76 31.3111 HEWLETT-PACKARD P-31.3112 to P- PHILIPPINES CORP. 141505 11/26/2014 88 825.35 31.3113

HEWLETT-PACKARD

seme ee PHILIPPINES CORP 141505 11/26/2014 19,264.33 31.3115 PHILIPPINES CORP 141505 11/26/2014 8,316.36 31.3117

En PP Pa

PHILIPPINES CORP 141505 11/26/2014 4,104.00 31.3119 PHILIPPINES CORP 141505 11/26/2014 57,985.80 31.3121 P-31.3122 to P- FACILITIES MANAGERS, INC. 31.3123 P-31.3124 to P- 11/26/2014 2,057.12 FACILITIES MANAGERS, INC. 11/26/2014 9,588.52 31.3125 P-31.3126 to P- FACILITIES MANAGERS, INC. 11/26/2014 71,034.70 31.3127 ANGARA ABELLO CONCEPCION P-31.3128 to P- REGALA AND CRUZ 11/26/2014 1,200.00 31.3129 TOWERS WATSON PHILIPPINES, P-31.3130 to P- INC. 11/26/2014 21,600.00 31.3131 P-31.3134 to P- 126.26 FACILITIES MANAGERS, INC. 11/26/2014 31.3135 P-31.3157 to P- FACILITIES MANAGERS, INC. 67602 12/4/2014 5,802.97 31.3158 camesumucers | ae | sauna | naar SH FACILITIES MANAGERS, INC. 67602 12/4/2014 71,034.70 31.3160 FACILITIES MANAGERS, INC. 67602 12/5/2014 343.20 31.3162 P-31.3163 to P- FACILITIES MANAGERS, INC. 12/5/2014 71,034.70 31.3164 P-31.3169 to P- FACILITIES MANAGERS, INC. 12/23/2014 10,700.34 31.3170 P-31.3171 to P- FACILITIES MANAGERS, INC. 12/23/2014 13,324.22 31.3172 FACILITIES MANAGERS, INC.

[cou | sao ane FACILITIES MANAGERS, INC. 67601 12/29/2014 71,034.70 31.3176 FACILITIES MANAGERS, INC. 67601 12/29/2014 13,324.23 31.3178 FACILITIES MANAGERS, INC. 67601 12/29/2014 4,917.07 31.3180

Pasco

FACILITIES MANAGERS, INC. 67601 12/29/2014 19,493.22 31.3182 BENCHMARK PAR EXCELLENCE | gaszas | eye TOURS AND TRANSPORT, INC. 3162 12/29/2014 8,432.35 31.3190 P-31.3195 to P- CATENA SECURITY INC. 7 13948 —-|_- 12/29/2014 6,140.02 31.3196 WW} P-31.3173 to P- 67601 12/29/2014 6,950.04 31.3174

CATENA SECURITY INC.

P-31.3197 to P- 13948 12/29/2014 6,115.13 31.3198 P-31.3199 to P- 31.3200 CATENA SECURITY INC. 13948 12/29/2014 6,140.02 P-31.3201 to P- CATENA SECURITY INC. 13948 42/29/2014 516,67 31.3202 P-31.3203 to P- CATENA SECURITY INC. 13948 | 12/29/2014 137.02 31.3204 P-31.3205 to P- CATENA SECURITY INC. 13948 12/29/2014 22.46 31.3206 HEWLETT-PACKARD P-31.3209 to P- PHILIPPINES CORP 141897 12/29/2014 8,316.36 31.3210 HEWLETT-PACKARD P-31.3211 to P- PHILIPPINES CORP 141897 12/29/2014 141,234.60

HEWLETT-PACKARD

PHILIPPINES CORP

P-31.3213 to P- 141897 12/29/2014 88,825.35 31.3214

LANE ARCHIVE TECHNOLOGIES

CORPORATION

LANE ARCHIVE TECHNOLOGIES

CORPORATION

Tat | nme | mara] eee 44920 11/10/2014 78,135.74 31.3246 nan | sams 11/10/2014 2,258.02 31.3248

LANE ARCHIVE TECHNOLOGIES

CORPORATION

P-31.3249 to P- 11/10/2014 3,584.64 31.3250 P-31.3255 to P- 31.3256 ASCOTT MAKATI 11/11/2014 24,480.00 P-31.3257 to P- ASCOTT MAKATI 11/11/2014 24,480.00 31.3258 P-31.3304 to P- FACILITIES MANAGERS, INC. 11/28/2014 6,023.00 31.3305 FACILITIES MANAGERS, INC.

P-31.3306 to P- 31.3307 11/28/2014 11,534.71 FACILITIES MANAGERS, INC.

P-31.3308 to P- 11/28/2014 14,795.41 31.3309 FACILITIES MANAGERS, INC.

FACILITIES MANAGERS, INC.

FACILITIES MANAGERS, INC.

11/28/2014 14,566.53 31.3311 11/28/2014 12,045.32 31.3313 nan | eaten ee 11/28/2014 5,254.75 34.3315 P-31.3316 to P- FACILITIES MANAGERS, INC. __ 11/28/2014 3,341.06 31.3317) P-31.3318 to P- FACILITIES MANAGERS, INC. 11/28/2014 19,493.22 31.3319 P-31.3320 to P- FACILITIES MANAGERS, INC. 11/28/2014 71,034.70 31.3321 FACILITIES MANAGERS, INC.

HEWLETT-PACKARD

PHILIPPINES CORP

FACILITIES MANAGERS, INC. ULTRA MODULAR CONCEPTS, INC.

sal ite 67679 11/28/2014 13,987.35 31.3325 se [name | man Se 142362 11/28/2014 19,832.15 31.3329 se [ane | nace] He 67682 11/28/2014 71,034.70 31.3331 a 4076 11/28/2014 129,085.02 31.3333 TRENDS AND TECHNOLOGIES, P-31.3334 to P- INC. 29608 11/28/2014 1,069,889.28 31.3335 TRENDS AND TECHNOLOGIES, P-31.3336 to P- INC. 29608 11/27/2014 41,327.52 31.3337 __ P-31.3340 to P- JLGT MARKETING - 541 11/28/2014 2,164.28 31.3341 P-31.3342 to P- JLGT MARKETING 541 11/28/2014 31,607.14 31.3343 P-31.3344 to P- JLGT MARKETING 541 11/28/2014 25,234.80 31.3345

JLGT MARKETING

P-31.3346 to P- 540 11/28/2014 6,984.00 31.3347

JLGT MARKETING

HEWLETT-PACKARD

PHILIPPINES CORP

540 11/28/2014 3,936.00 31.3349 142377 11/20/2014 57,985.80 31.3355 HEWLETT-PACKARD P-31.3356 to P- PHILIPPINES CORP 142377 11/20/2014 4,104.00 31.3357

BENCHMARK PAR EXCELLENCE

TOURS AND TRANSPORT, INC.

BENCHMARK PAR EXCELLENCE

TOURS AND TRANSPORT, INC.

BENCHMARK PAR EXCELLENCE

Page 52 of 70

HEWLETT-PACKARD P-31.3358 to P- PHILIPPINES CORP 142377 11/20/2014 4,104.00 31.3359 HEWLETT-PACKARD P-31.3360 to P- PHILIPPINES CORP__ 7 142377 |_-11/20/2014 4,104.00 31.3361 HEWLETT-PACKARD P-31.3362 to P- PHILIPPINES CORP _142377__ | _11/20/2014 57,985.80 31.3363 TRENDS AND TECHNOLOGIES, P-31.3368 to P- INC. - __ 29609 11/28/2014 4,394.30 31.3369 P-31.3370 to P- JLGT MARKETING 543 11/28/2014 1,800.00 31.3371 P-31.3372 to P- JLGT MARKETING 543 11/28/2014 _| 139,807.94 31.3373

BENCHMARK PAR EXCELLENCE

TOURS AND TRANSPORT, INC. 3168 11/18/2014 12,795.41 31.3385

BENCHMARK PAR EXCELLENCE

TOURS AND TRANSPORT, INC. 3165 11/18/2014 8,434.31 31.3387 P-31.3388 P-31.3389 P-31.3398 to P- 11/18/2014 7,219.39 11/18/2014 7,061.08 TOURS AND TRANSPORT, INC. 3167 11/18/2014 7,276.02 31.3399

BENCHMARK PAR EXCELLENCE

TOURS AND TRANSPORT, INC. 3166 11/18/2014 9,590.50 P-31.3400 P-31.3471 to P- ASCOTT MAKATI 83436 12/2/2014 24,480.00 31.3472 P-31.3497 to P- JLGT MARKETING 544 12/12/2014 11,475.07 31.3498

ANGARA ABELLO CONCEPCION

REGALA AND CRUZ 93102 12/10/2014 1,200.00 31.3516 31.3628 JLGT MARKETING 546 12/22/2014 53,395.87 31.3630 PHILIPPINES CORP 142943 12/29/2014 88,825.35 31,3632 OE sae | ame | — eal ae PHILIPPINES CORP 142943 12/29/2014 9,547.35 31.3634 P-31.3647 to P- JLGT MARKETING 546 12/22/2014 102,366.00 DELTA RENT-A-CAR CORP. 7554 |_ 12/22/2014 6,432.00 31.3648 P-31.3649 to P- DELTA RENT-A-CAR CORP. 7554 12/22/2014 12,626.66 31.3650 P-31.3651 to P- DELTA RENT-A-CAR CORP. 7554 12/22/2014 10,607.18 31.3652 P-31.3653 to P- DELTA RENT-A-CAR CORP. 7554 12/22/2014 9,657.52 31.3654 DELTA RENT-A-CAR CORP.

7554 12/22/2014 10,925.69 31.3656 7554 12/22/2014 10,508.32 31.3658 HEWLETT-PACKARD Sa 404.00. P-31.3661 to P- PHILIPPINES CORP 142945 12/29/2014 4,104.00 31.3662 HEWLETT-PACKARD | szpap014 | 57,988.80 | P-31.3663 to P- PHILIPPINES CORP 142945 12/29/2014 57,985.80 31.3664 HEWLETT-PACKARD P.31.3665 to P- PHILIPPINES CORP 142944 12/29/2014 4,104.00 31.3666 HEWLETT-PACKARD P-31.3667 to P- DELTA RENT-A-CAR CORP.

ptt PHILIPPINES CORP _ __ 142944 12/29/2014 57,985.80 31.3668 __ P-31.3673 to P- ASCOTT MAKATI _ 87488 | :12/23/2014 24,480.00 31.3674 P-31.3675 to P- ASCOTT MAKATI 87488 12/23/2014 24,480.00 31.3676 [seas ASCOTT MAKATI 87488 12/23/2014 24,480.00 31.3678 | 4,480.00. P-31.3679 to P- ASCOTT MAKATI 87488 12/23/2014 24,480.00 31.3680 | ea a ASCOTT MAKATI 87488 12/23/2014 24 480.00 31.3682 veri a ASCOTT MAKATI 87488 12/23/2014 24,480.00 31.3684 rl ppanor | P-31.3685 to P- ASCOTT MAKATI 87488 12/23/2014 24,480.00 31.3686 P-31.3687 to P- ASCOTT MAKATI 87488 12/23/2014 6,438.58 31.3688 P-31.3689 to P- ASCOTT MAKATI — 87488 42/23/2014 24,480.00 31.3690 LANE ARCHIVE TECHNOLOGIES P-31.3696 to P- CORPORATION ; | 45387. |: 12/29/2014 19,187.64 31.3697 LANE ARCHIVE TECHNOLOGIES P-31.3698 to P- CORPORATION 45387 12/29/2014 2,016.00 31.3699

LANE ARCHIVE TECHNOLOGIES

CORPORATION 45387 12/29/2014 12,599.52 31.3701 CORPORATION 45387 12/29/2014 1,764.00 31.3703

LANE ARCHIVE TECHNOLOGIES

CORPORATION 45387 12/29/2014 3,256.77 31.3705 LANE ARCHIVE TECHNOLOGIES P-31.3706 to P- CORPORATION 45386 12/29/2014 80,208.43 31.3707 LANE ARCHIVE TECHNOLOGIES P-31.3708 to P- CORPORATION 45386 12/29/2014 919.16 31.3709 LANE ARCHIVE TECHNOLOGIES P-31.3710 to P- CORPORATION 45386 12/29/2014 1,280.98 31.3711 LANE ARCHIVE TECHNOLOGIES P-31.3712 to P- CORPORATION ____ 45386 12/29/2014 4,770.48 31.3713 LANE ARCHIVE TECHNOLOGIES | saornoia | _ 29,46068 | P-31.3714 to P- CORPORATION 45386 |_ 12/29/2014 29,460.68 31.3715 LANE ARCHIVE TECHNOLOGIES P-31.3716 to P-

CORPORATION

LANE ARCHIVE TECHNOLOGIES

CORPORATION

HEWLETT-PACKARD

PHILIPPINES CORP

HEWLETT-PACKARD

PHILIPPINES CORP

HEWLETT-PACKARD

PHILIPPINES CORP

HEWLETT-PACKARD

PHILIPPINES CORP

HEWLETT-PACKARD

PHILIPPINES CORP

45386 12/29/2014 1,200.00 31.3717 12/29/2014 3,030.03 31.3719 12/29/2014 13,943.76 31.3721 12/29/2014 4,269.81 31.3723 ann | samuel eae 12/29/2014 8,263.90 31.3725 amare | sansa Hee 12/29/2014 8,316.36 31.3727 east | —anusn| SE 12/29/2014 8,316.36 31.3729 enst | —seawen| Sa 12/29/2014 30,360.00 31.3731 142942 142942 142942 142942 142942 REGALA AND CRUZ __ |.

ANGARA ABELLO CONCEPCION

REGALA AND CRUZ 12/29/2014 4,578.00 P-31.3732 Subtotal — Fourth Quarter 4,989,668.25 Total - Domestic purchase of service supported by VAT OR where alterations on payor details or amounts were made without authorized countersignature P 6,743,444.91 3) Domestic purchase of service supported by VAT OR where it cannot be ascertained whether the amount paid includes the VAT amount

First Quarter of CY 2014

P-31.696 to P- 31.697

ASCOTT MAKATI

Subtotal - First Quarter

5,616.00

Second Quarter of CY 2014

GUTHRIE-JENSEN

CONSULTANT, INC easel ET 8,976.00 31.1451 CONSULTANT, INC 5/1/2014 9,600.00 31.1453 GUTHRIE-JENSEN P-31.1454 to P- CONSULTANT, INC 5/1/2014 5,280.00 31.1455 Subtotal — Second Quarter 23,856.00; | 2/71/2014 5,616.00 5/1/2014

Total - Domestic purchase of service supported by VAT OR where it cannot be ascertained whether the amount paid includes the VAT amount P 29,472.00 4) Domestic purchase of service supported by VAT OR where the amounts are in USD

First Quarter of CY 2014

METASYSTEMS DEVELOPMENT P-31.998 to P- INC. 17466 3/7/2014 41,959.18 31.999 Subtotal — First Quarter 41,959.18

[Second QuarterofCY2014 | | Cd |

P-31.1216 to P- 31.1606

INNOVE COMMUNICATIONS 415353

P-31.1222 to P- 4/8/2014 8,050.09 INNOVE COMMUNICATIONS 417529 | _5/30/2014 _ 8,021.39 INNOVE COMMUNICATIONS 417529 6/10/2014 8,021.39 31.1223 P-31.1607 to P- INNOVE COMMUNICATIONS 417530 6/30/2014 7,978.72 31.1608 P-31.1609 to P- 31.1610 P-31.1611 to P- INNOVE COMMUNICATIONS 417532 7/1/2014 7,874.02 31.1612 Subtotal — Second Quarter 47,942.06

_Fourth Quarter of CY 2014

INNOVE COMMUNICATIONS 417531

6/30/2014 7,996.45 P-31.3132 to P- INNOVE COMMUNICATIONS 649008 11/26/2014 31.3133

Subtotal — Fourth Quarter

Total - Domestic purchase of service supported by VAT OR where the amounts are in USD 8,024.97 8,024.97 P 97,926.21 P-31.1695 to P- 31.1696 5) Domestic purchase of service supported by VAT OR where VAT amount not separately indicated

Second Quarter of CY 2014

ATM PERSONNEL ASSISTANCE, INC. 20683 6/6/2014 ATM PERSONNEL ASSISTANCE, P-31.1697 to P- INC. 20683 6/6/2014 3,095.96 31.1698 ATM PERSONNEL ASSISTANCE, P-31.1699 to P- INC. 20683 6/6/2014 11,933.82 31.1700 ATM PERSONNEL ASSISTANCE, P-31.1701 to P- INC. 20683 6/6/2014 6,430.70 31.1702 ATM PERSONNEL ASSISTANCE, P-31.1703 to P- INC. 20683 6/6/2014 2,807.45 31.1704 ATM PERSONNEL ASSISTANCE, P-31.1705 to P- INC. 20683 6/6/2014 4,024.61 31.1706 ATM PERSONNEL ASSISTANCE, P-31.1707 to P- INC. 20683 6/6/2014 1,284.58 ATM PERSONNEL ASSISTANCE, P-31.1709 to P- INC. 20683 6/6/2014 2,742.28 31.1710 ATM PERSONNEL ASSISTANCE, P-31.1711 to P- INC. 20683 ATM PERSONNEL ASSISTANCE, 6/6/2014 31.1712 P-31.1713 to P- 8,545.21 INC. 20683 6/6/2014 1,210.98 31.1714 ATM PERSONNEL ASSISTANCE, P-31.1715 to P- INC, 20683 6/6/2014 4,074.59 31.1716 ATM PERSONNEL ASSISTANCE, INC. 20683

Subtotal — Second Quarter

P-31.1717 to P- 31.1718 6/6/2014 1,275.76 48,386.41 Total - Domestic purchase of service supported by VAT OR where VAT amount not separately indicated P 48,386.41 vl ee 6) Domestic purchase of service supported by VAT OR where VAT amount was incorrectly presented |

Second Quarter of CY 2014

P-31.1915 to P- 34,051.69 31.1916 IBM PHILIPPINES, P-31.1917 to P-

INCORPORATED

IBM PHILIPPINES,

31322A 6/2/2014

INCORPORATED __ 31322A_ | __-6/2/2014 24,792.26 31.1918 EMERSON NETWORK POWER P-31.2055 to P- PHILS.) INC. _ 42 5/13/2014 1,375.32 31.2056 EMERSON NETWORK POWER P-31.2057 to P- (PHILS.) INC. 42 5/13/2014 2,952.99 31.2058

EMERSON NETWORK POWER

42 5/13/2014 2,952.99

Subtotal — Second Quarter

Third Quarter of CY 2014

P-31.2059 to P- 31.2060 wel SP 24,480.00 31.2391 31.2393 P-31.2464 to P- 31.2465

ASCOTT MAKATI 7131/2014

ASCOTT MAKATI

MICRODATA SYSTEMS AND

MANAGEMENT, INC

Subtotal— Third Quarter

Fourth Quarter of CY 2014

7/31/2014 24,480.00 8/13/2014 6,780.00 55,740.00 P-31.3074 to P- 31.3075

ASCOTT MAKATI

Subtotal — Fourth Quarter

Total - Domestic purchase of service supported by VAT OR where VAT amount was incorrectly presented P = 146,345.25 11/19/2014 24,480.00 24,480.00 7) Domestic purchase of service supported by VAT OR where VATable sale was incorrectly presented es

First Quarter of CY 2014

ASIAN RELOCATION

MANAGEMENT INC. 769 1/8/2014 4,146.89 31.45 ENVIRONMENTAL COMPLIANCE 4126A 1/8/2014 8,400.00 31.47 1/15/2014

ENVIRONMENTAL COMPLIANCE 4133

ENVIRONMENTAL COMPLIANCE

ENVIRONMENTAL COMPLIANCE

31.136 31.138 P-31.139 to P- 31.140 P-31,141 to P- 31.142 P-31.169 to P- 31.170 P-31.171 to P- 31.172 7,980.00 4133 1/45/2014 7,560.00 1/15/2014 7,980.00

ENVIRONMENTAL COMPLIANCE | __

GUTHRIE-JENSEN

CONSULTANT, INC _

GUTHRIE-JENSEN

CONSULTANT, ING __ 1/15/2014 7,980.00 1/8/2014 5,376.00 1/8/2014 8,160.00 GUTHRIE-JENSEN P-31.173 to P- CONSULTANT, INC 41854 1/8/2014 8,640.00 31.174 ASIAN RELOCATION P-31.195 to P- MANAGEMENT INC. 1/8/2014 9,772.79 31.196

ASIAN RELOCATION

773 ra | nso [tol ae MANAGEMENT INC. 773 1/8/2014 5,364.00 31.198 MANAGEMENT INC. 773 1/8/2014 8,686.28 31.200 MANAGEMENT INC. 773 1/8/2014 3,194.50 31.202

ASIAN RELOCATION

MANAGEMENT INC. __ 773 1/8/2014 7,146.00 31.204 ASIAN RELOCATION P-31.205 to P- MANAGEMENT INC. 773 | __ 1/8/2014 5,424.00 31.206

MANAGEMENT INC. 773 1/8/2014 6,111.40 31.208 ASIAN RELOCATION P-31.209 to P- MANAGEMENT INC. _ 3 6,253.60 31.210 ASIAN RELOCATION P-31.211 to P- MANAGEMENT INC. 2,281.64 31,212 ASIAN RELOCATION P-31.320 to P- | MANAGEMENT INC. 8,804.44 31.321 77 1/8/2014 773 1/8/2014 772 1/8/2014 ASIAN RELOCATION P-31.322 to P- MANAGEMENT INC. 772 1/8/2014 4,320.00 31.323 ASIAN RELOCATION P-31.324 to P- MANAGEMENT INC. 1/8/2014 5,871.40 31.325 31.353 4,593.01 31.439 4,311.95 31.441 | 44 956,00 | P-31.730 to P- 11,856.00 31.731 P-31.790 to P- 31.791 P-31.792 to P- 31.793

ENVIRONMENTAL COMPLIANCE

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

1/8/2014 7,980.00 6/10/2014 6/30/2014

ASCOTT MAKATI

GUTHRIE-JENSEN

CONSULTANT, INC

GUTHRIE-JENSEN

CONSULTANT, INC 2/14/2014 1/22/2014 4,800.00 1/22/2014 4,320.00 GUTHRIE-JENSEN P-31.794 to P- CONSULTANT, INC 1/22/2014 15,840.00 31.795 P-31.856 to P- JLGT MARKETING 3/12/2014 3,528.00 31.857 P-31.858 to P- JLGT MARKETING 3/12/2014 4,095.43 31.859 LANE ARCHIVE TECHNOLOGIES P-31.860 to P- CORPORATION 3/12/2014 4,324.80 31.861 P-31.880 to P- JLGT MARKETING 3/12/2014 82,160.54 31.881 Subtotal ~ First Quarter | 287,26267| |

Third Quarter of CY 2014

P-31.2468 to P- 8/29/2014 6,000.00 31.2469 CORP.

P-31.2478 to P- 8/26/2014 1,375.73 31.2479 ATM PERSONNEL ASSISTANCE, .

IT GROUP INC.

SEARCHERS AND STAFFERS

arse | sare Par INC. 8/20/2014 1,373.57 31.2487 ATM PERSONNEL ASSISTANCE, INC. 8/20/2014 31.2489 ie ETS [rs INC. 20823 8/20/2014 2,884.41 31.2491 CORP. 54873 8/18/2014 2,175.78 31.2493 SEARCHERS AND STAFFERS | s4a73_| snanota | 197970 P-31.2494 to P- 54873 8/18/2014 1,079.70 31.2495 CORP.

SEARCHERS AND STAFFERS P-31.2496 to P- 8/18/2014 1,748.27 31.2497 CORP.

ATM PERSONNEL ASSISTANCE, P-31.2498 to P- INC. 8/19/2014 3,095.34 31.2499 P-31.2502 to P- JLGTMARKETING —__ 8/20/2014 3,211.24 31.2503 1,872.00 31.2505 aaa!

21,081.60 31.2507 8/20/2014 5,452.61 31.2509 CONSULTANTS INTL. CORP. 4424A 8/22/2014 14,820.00 31.2513 INC. 20828 7/24/2014 1,500.93 31.2517 ATM PERSONNEL ASSISTANCE, |v asasol Seosis INC. 20828 8/4/2014 1,154.50 31.2519 ATM PERSONNEL ASSISTANCE, INC. 20828 8/26/2014 3,473.91 31.2521 —_ oy

JLGT MARKETING 8/20/2014

JLGT MARKETING 8/20/2014

JLGT MARKETING

ENVIRONMENTAL COMPLIANCE

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ATM PERSONNEL ASSISTANCE, INC.

ANGARA ABELLO CONCEPCION

REGALA AND CRUZ

GG AND A CLUB SHARES

BROKERS, INC.

SEARCHERS AND STAFFERS

CORP.

SEARCHERS AND STAFFERS

CORP.

DELTA RENT-A-CAR CORP.

DELTA RENT-A-CAR CORP.

DELTA RENT-A-CAR CORP.

DELTA RENT-A-CAR CORP.

DELTA RENT-A-CAR CORP.

DELTA RENT-A-CAR CORP.

ENVIRONMENTAL COMPLIANCE

CONSULTANTS INTL CORP.

HEWLETT-PACKARD

PHILIPPINES CORP

HEWLETT-PACKARD

PHILIPPINES CORP

HEWLETT-PACKARD

PHILIPPINES CORP

HEWLETT-PACKARD

PHILIPPINES CORP

HEWLETT-PACKARD

PHILIPPINES CORP

HEWLETT-PACKARD

PHILIPPINES CORP

BENCHMARK PAR EXCELLENCE

TOURS AND TRANSPORT, INC.

BENCHMARK PAR EXCELLENCE

TOURS AND TRANSPORT, INC.

BENCHMARK PAR EXCELLENCE

TOURS AND TRANSPORT, INC.

BENCHMARK PAR EXCELLENCE

TOURS AND TRANSPORT, INC.

BENCHMARK PAR EXCELLENCE

TOURS AND TRANSPORT, INC.

BENCHMARK PAR EXCELLENCE

TOURS AND TRANSPORT, INC. PUNTA DE FABIAN RESORT INC.

ENVIRONMENTAL COMPLIANCE-

~_NSULTANTS INTL. CORP.

Subtotal- Third Quarter

Fourth Quarter of CY 2014

EUROPEAN IT SERVICE CTR

PLATON MARTINEZ FLORES SAN

PEDRO AND LEANO LAW

OFFICES

RGP (HONGKONG) PHILIPPINE

BRANCH

MISNET EDUCATION INC.

·-----··-- 20828 8/26/2014 20828 8/26/2014 20802 8/6/2014 20802 8/6/2014 90197 8/27/2014 11286 8/18/2014 54961 9/4/2014 54961 9/4/2014 7112 9/4/2014 7112 9/4/2014 7112 9/4/2014 7112 9/4/2014 --- -------· -- ----- 7112 9/4/2014 7112 9/4/2014

4433A

9/4/2014 140543 9/5/2014 140543 9/5/2014 140543 9/5/2014 140543 9/5/2014 140543 9/5/2014 -- ---------------- 140543 9/5/2014 3140 9/12/2014 3139 9/12/2014 3138 9/12/2014 3137 9/12/2014 3136 9/12/2014 3135 9/12/2014 1-- 9589 9/26/2014

4486A

9/30/2014 56 10/29/2014 40000 10/30/2014 18 10/30/2014 14849 11/5/2014 -------·----- P-31.2522 to P- 1,661.55 31.2523 P-31.2524 to P- 2,074.37 31.2525 P-31.2536 to P- 1,540.63 31.2537 P-31.2538 to P- 2,880.41 31.2539 P-31.2566 toP- 4,560.00 31.2567 P-31.2568 to P- 12,000.00 31.2569 P-31.2680 toP- 1,526.21 31.2681 P-31.2682 to P- 2,076.88 31.2683 P-31.2694 to P- 13,985.57 31.2695 P-31.2696 toP- 11,642.24 31.2697 P-31.2698 toP- 11,576.21 31.2699 P-31.2700 to P- 6,432.00 31.2701 P-31.2702 to P- 7,902.37 31.2703 ·--· P-31.2704 to P- 10,680.57 31.2705 P-31.2706 toP- 8,400.00 31.2707 P-31.2712 toP- 2,060.09 31.2713 P-31.2714 toP- 11,611.90 31.2715 P-31.2716 toP- 88,825.35 31.2717 P-31.2718 toP- 13,943.76 31.2719 P-31.2720 to P- 141,234.60 31.2721 P-31.2722 to P- 8,316.36 31.2723 P-31.2724 to P- 9,728.70 31.2725 P-31.2726 toP- 7,107.98 31.2727 P-31.2728 toP- 7,054.23 31.2729 P-31.2730 to P- 10,306.99 31.2731 P-31.2732 to P- 10,875.05 31.2733 P-31.2734 to P- 7,188.50 31.2735 P-31.2790 toP- 2,410.71 31.2791 P-31.2792 to P- 7,800.00 31.2793 500,332.55 P-31.2926 to P- 14,472.00 31.2927 P-31.2932 to P- 54.00 31.2933 P-31.2940 toP- 95,904.00 31.2941 P-31.2952 to P- 900.00 31.2953 (j1

[a | nel RE MISNET EDUCATION INC. 14849 11/5/2014 900.00 31.2955 P-31.2956 to P- P-31.2958 to P- DELTA RENT-A-CAR CORP. 7175 11/6/2014 DELTA RENT-A-CAR CORP. 7175 11/6/2014 13,197.60 31.2959 P-31.2966 to P- ARKIGRAFIX CORPORATION 6869s ||: 11/6/2014 2,340.00 31.2967 P-31.2978 to P- SALVADOR AND ASSOCIATES 1264 11/7/2014 14,430.48 31.2979 P-31.2982 to P- 11/10/2014 267.86 31.2983 11/10/2014 776.00 31.2985 11/12/2014 1,586.83 31.2987 11/12/2014 12,321.01 31.2995 a aaro014 P-31.3002 to P- 11/13/2014 .

31.3003 11/13/2014 GLOBE TELECOM INC.

SEARCHERS AND STAFFERS

CORP.

TOURS AND TRANSPORT, INC.

TOURS AND TRANSPORT, INC. GLOBE TELECOM INC.

GLOBAL VISIONS EVENTS AND

MARKETING NETWORK, INC. __

PRESTIGE ADVANCE SYSTEMS

INC.

PLATON MARTINEZ FLORES SAN

PEDRO AND LEANO LAW

OFFICES

PLATON MARTINEZ FLORES SAN

PEDRO AND LEANO LAW

OFFICES

PLATON MARTINEZ FLORES SAN

PEDRO AND LEANO LAW

OFFICES

PLATON MARTINEZ FLORES SAN

PEDRO AND LEANO LAW

OFFICES

PLATON MARTINEZ FLORES SAN

PEDRO AND LEANO LAW

OFFICES —

PLATON MARTINEZ FLORES SAN

2837041 7,337.87 31.3005 31.3019 P-31.3022 to P- 14,464.29 31.3023 P-31.3028 to P- 480.00 31.3029 P-31.3030 to P- 31.3031 2837042 11/13/2014 1,380.00 11/14/2014 11/14/2014 P-31.3032 to P- 11/14/2014 31.3033 39999 11/14/2014 240.00 31.3035 39999 11/14/2014 87.00 31.3037 PEDRO AND LEANO LAW anazera | anno P-31.3040 to P- OFFICES 40166 11/14/2014 24.00 31.3041

PLATON MARTINEZ FLORES SAN

PEDROANDLEANOLAW ||| | tance OFFICES 40166 11/14/2014 105.00 31.3043 GLOBE TELECOM INC. 3015401 11/14/2014 143.28 31.3045 P-31,3046 to P- GLOBE TELECOM INC. _ 3015401 11/14/2014 31.3047 P-31.3048 to P- GLOBE TELECOM INC. 3015401 | 11/14/2014 31.3049 GLOBE TELECOM INC. 3015401 11/14/2014 31.3051 GLOBE TELECOM INC. 3015401 11/14/2014 31.3053 GLOBE TELECOM INC. 3015401 11/14/2014 267.86 31.3055 3015401 11/14/2014 268.66 31.3057 GLOBE TELECOM INC.

P-31.3058 to P- GLOBE TELECOM INC. 3015401 | 11/18/2014 267.86 31.3059 GLOBE TELECOM INC. 3015401 __| 11/18/2014 429.64 31.3061 PERSONAL COMPUTER P-31.3080 to P- SPECIALISTS, INC. _ 43028 11/21/2014 2,195.47 31.3081 | PERSONAL COMPUTER P-31.3082 to P- SPECIALISTS, INC. 43028 11/21/2014 2,338.18 31.3083 P-31.3142 to P- INNOVE COMMUNICATIONS _ 650783 | 12/1/2014 | _37,200,00 31.3143

P-31.3144 to P- INNOVE COMMUNICATIONS 650783 12/1/2014 180.00 31.3145 P-31.3146 to P- INNOVE COMMUNICATIONS 650783 12/1/2014 14,967.26 31.3147 P-31.3148 to P- INNOVE COMMUNICATIONS 650783 __ 12/2/2014 23,706.69 31.3149 P-31.3150 to P- INNOVE COMMUNICATIONS ___ 650783 12/2/2014 321.21 31.3151 INNOVE COMMUNICATIONS 650783 12/2/2014 246.21 31.3153 INNOVE COMMUNICATIONS 648886 11/24/2014 454.07 31.3351 P-31.3374 to P- FACILITIES MANAGERS, INC. 67684 11/28/2014 127.38 31.3375 P-31.3376 to P- FACILITIES MANAGERS, INC. 67684 11/28/2014 172.92 31.3377 meamesuawcens | ema FACILITIES MANAGERS, INC. 67684 11/28/2014 139.26 31.3379 31.3395 P-31.3396 to P- 11/24/2014 321.21 31.3397

INNOVE COMMUNICATIONS 648887 11/24/2014

INNOVE COMMUNICATIONS

ALI MAKATI HOTEL PROPERTY

INC FAIRMONT RAFFLES HOTEL

P-31,3439 to P- MAKATI 12/9/2014 25,200.00 31.3440

ALI MAKATI HOTEL PROPERTY

INC FAIRMONT RAFFLES HOTEL P-31.3441 to P- MAKATI 12/9/2014 25,200.00 31.3442 P-31.3473 to P- INNOVE COMMUNICATIONS 650975 12/10/2014 24,859.24 31.3474 PRESTIGE ADVANCE SYSTEMS P-31.3499 to P- INC. 31.3500 PRESTIGE ADVANCE SYSTEMS P-31.3501 to P- INC. _ 14,464.28 31.3502) Subtotal — Fourth Quarter 378,010.26 Total - Domestic purchase of service supported by VAT OR where VATable sale was incorrectly presented 12/10/2014 14,464.28 12/10/2014 F 1,165,605.48 8) Domestic purchase of service supported by VAT OR where VATable sale was not indicated

First Quarter of CY 2014

|

Hise a a

INC. 25605 1/15/2014 9,360.00 31,166 P-31.270 to P- CATENA SECURITY INC. 13686 1/8/2014 9,957.95 31.271 P-31.272 to P- CATENA SECURITY INC. 13686 1/8/2014 471.74 31.273 P-31.274 to P- CATENA SECURITY INC. ___ 13686 1/8/2014 494.21 31.275 P-31.448 to P- MAKATI SHANGRI-LA, MANILA 216371 7/24/2014 9,834.00 31.449 CATENA SECURITY INC. 13700 2/24/2014 46.05 31.737 P-36.467 to P- MSI-ECS PHILS. INC. 558 8,250.00 36.468 P-31.992 to P- 3/26/2014 9,957.95 31.993 CATENA SECURITY INC. 13865/5173 P-31.994 to P- CATENA SECURITY INC. 13865/5173 3/26/2014 516.67 31.995 P-31.996 to P- CATENA SECURITY INC. 13865/5173 3/26/2014 69.64 31.997 ;

P-31.1029 to P- ASCOTT MAKATI _ 68021 3/18/2014 27,384.00 31.1030 Subtotal — First Quarter 86,275.26

Second Quarter of CY 2014

WIZARDSGROUP, INC. 227 18,750.00

Subtotal — Second Quarter

18,750.00 P-31.1498 to P- 31.1499

Third Quarter of CY 2014

DMJ MULTI-PRINT AND

SERVICES 8/22/2014

GLOBAL BUSINESS SUPPORT

SERVICES, INC. 9/18/2014

GLOBAL BUSINESS SUPPORT

SERVICES, INC. 9/18/2014

DMJ MULTI-PRINT AND

SERVICES 1602 9/24/2014

Subtotal — Third Quarter

indicated 9) Domestic purchase of service supported by VAT OR with unreadable payor detail or amount Total - Domestic purchase of service supported by VAT OR where VATable sale was not 528.00 528.00 66.43 1,271.89 P 106,297.15

HEWLETT-PACKARD

PHILIPPINES CORP 135063 1/3/2014

HEWLETT-PACKARD | vapor

PHILIPPINES CORP 135063 1/3/2014

eee” wm | aman

PHILIPPINES CORP 135063 1/3/2014

HEWLETT-PACKARD

PHILIPPINES CORP

HEWLETT-PACKARD

PHILIPPINES CORP

135062 | _ 1/3/2014 6,416.07 22,456.25 3,208.04 3,208.04 3,208.04 P-31.2564 to P- 31.2565 P-31.2744 to P- 31.2745 P-31.2746 to P- 31.2747 P-31.2778 to P- 31.2779 P-31.458 to P- 31.459 P-31.460 to P- 31.461 P-31.462 to P- 31.463 P-31.464 to P- 31.465 P-31.611 to P- 31.612

HEWLETT-PACKARD

PHILIPPINES CORP

135062 4/3/2014 7,800.00

HEWLETT-PACKARD

PHILIPPINES CORP 135062 _

HEWLETT-PACKARD

PHILIPPINES CORP

HEWLETT-PACKARD

PHILIPPINES CORP

HEWLETT-PACKARD

PHILIPPINES CORP 135062 1/3/2014

HEWLETT-PACKARD

PHILIPPINES CORP 135062 1/3/2014

1/3/2014 135062 1/3/2014 135062 1/3/2014 76,353.18 27,887.52 76,353.18 1,248.00 27,887.52 P-31.613 to P- 31.614 P-31.615 to P- 31.616 P-31.617 to P- 31.618 P-31.619 to P- 31.620 P-31.621 to P- 31.622 P-31.623 to P- 31.624 Senet” | ewe | anane | an ate PHILIPPINES CORP 135062 1/3/2014 3,208.04 31.626 HEWLETT-PACKARD P-31.627 to P- PHILIPPINES CORP _ 135062 1/3/2014 7,800.00 31.628 | HEWLETT-PACKARD P-31.629 to P- PHILIPPINES CORP__ 135062_ LC 1/3/2014 96,634.20 31.630 HEWLETT-PACKARD P-31.631 to P- PHILIPPINES CORP _ | 135062 1/3/2014 44,600.40 31.632 HEWLETT-PACKARD P-31.633 to P- PHILIPPINES CORP 135062 1/3/2014 141,234.60 31.634 HEWLETT-PACKARD P-31.666 to P- PHILIPPINES CORP 135920 2/10/2014 14,371.86 31.667 HEWLETT-PACKARD P-31.668 to P- PHILIPPINES CORP 135920 | 2/10/2014 11,449.67 31.669 HEWLETT-PACKARD P-31.670 to P- PHILIPPINES CORP 135920 2/10/2014 10,834.25 31.671 eee emue | anne | anal ata PHILIPPINES CORP 136443 3/13/2014 23,006.14 31.869 ieee” | wm | acne | seaae| ate PHILIPPINES CORP 136705 3/19/2014 141,234.60 31.1038 BUSINESS PROCESS P-31.1059 to P- OUTSOURCING INT'LINC. __ 65732 | 3/26/2014 25,145.16 31.1060 Subtotal ~ First Quarter 775,544.76 b/

Second Quarter of CY 2014

Chevron Philippines Inc. __ 86506381 5/30/2014 209,657.65 P-31.1527 P-31.2037 to P- AYALA LAND, INC. 1000976432 6/16/2014 2,464.29 31.2038 Subtotal — Second Quarter 212,121.94 Po Third Quarter of CY 2014 ee ee OUTSOURCING INT'L INC. 68254 7/31/2014 25,145.16 31.2241 P-31.2428 to P- RCBC REALTY CORP 44412 8/6/2014 5,142.86 31.2429 P-31.2430 to P- RCBC REALTY CORP 44412 8/6/2014 216,681.23 31.2431 P-31.2432 to P- 31.2433 P-31.2434 to P- 31.2435 P-31.2436 to P- RCBC REALTY CORP 8/6/2014 1,372.40 RCBC REALTY CORP _ 8/6/2014 117,892.39 RCBC REALTY CORP 8/6/2014 42,300.19 31.2437 P-31.2438 to P- RCBC REALTY CORP 8/6/2014 12,111.32 31.2439

Tat

RCBC REALTY CORP 44412 8/6/2014 13,907.36 31.2441 ae | swans | nanan Hae RCBC REALTY CORP 44412 8/6/2014 87,917.69 31.2443 ac [stm | name] Hee RCBC REALTY CORP 44412 8/6/2014 41,769.08 31.2445 [win | eam] ae 8/6/2014 40,304.15 31.2447 P-31.2448 to P-

RCBC REALTY CORP

RCBCREALTYCORP si] 44422 — 8/6/2014 40,364.42 31.2449 P-31.2452 to P- RCBC REALTY CORP 8/6/2014 2,378,208.60 31.2453 BUSINESS PROCESS P-31.2528 to P- OUTSOURCING INT'L INC. 8/28/2014 25,145.16 31.2529 CSC INFORMATION P-31.2584 to P- TECHNOLOGY PHILIPPINES INC 8/9/2014 84,668.66 31.2585 CSC INFORMATION P-31.2590 to P- TECHNOLOGY PHILIPPINES INC 8/9/2014 50,693.32 31.2591 CSC INFORMATION P-31.2602 to P- TECHNOLOGY PHILIPPINES INC 8/9/2014 111,005.28 31.2603 CSC INFORMATION P-31.2604 to P- TECHNOLOGY PHILIPPINES INC 8/9/2014 16,827.87 31.2605 12 P-31.2762 to P- RCBC REALTY CORP 45063 9/9/2014 128,767.85 31.2763 P-31.2764 to P- RCBC REALTY CORP 45063 9/9/2014 1,105.65 31.2765 P-31.2766 to P- RCBC REALTY CORP 45062 9/9/2014 _ 253,454.93 31.2767 P-36.56 to P- ADVENTUS IT SERVICES © ; 594 _ 28,211.79 36.57 Subtotal — Third Quarter 3,722,997.36 Total - Domestic purchase of service supported by VAT OR with unreadable payor detail or amount P 4,710,664.06 10) Domestic purchase of service supported by VAT ORs dated outside the period of claim

First Quarter of CY 2014

P-31.382 to P- DB WIZARDS, INC. 23550 6,750.00 31.383 Subtotal — First Quarter P| 6,750.00 pe

Second Quarter of CY 2014 __

P-31.1474 to P- WIZARDSGROUP, INC. 3/5/2014 __ 7,714.29 31.1475 Subtotal — Second Quarter 7,714.29

Fourth Quarter of CY 2014

ANG LEONY CHAN

INTEGRATED COMPUTER

SYSTEMS,INC.

Subtotal- Fourth Quarter

Total -Domestic purchase of service supported by VAT ORs dated outside the period of claim 11) Domestic purchase of service supported by VAT ORs Not Valid

for Claim of Input Tax

First Quarter of CY 2014

MASTER AUTOMATED SYSTEMS, INC.

MASTER AUTOMATED SYSTEMS, INC.

MASTER AUTOMATED SYSTEMS, INC.

MASTER AUTOMATED SYSTEMS, INC.

MASTER AUTOMATED SYSTEMS, INC.

MASTER AUTOMATED SYSTEMS, INC.

MASTER AUTOMATED SYSTEMS, INC.

MASTER AUTOMATED SYSTEMS, INC.

MASTER AUTOMATED SYSTEMS, INC.

MASTER AUTOMATED SYSTEMS, INC.

MASTER AUTOMATED SYSTEMS, INC.

MASTER AUTOMATED SYSTEMS, INC.

MASTER AUTOMATED SYSTEMS, INC.

MASTER AUTOMATED SYSTEMS, INC.

MASTER AUTOMATED SYSTEMS, INC.

MASTER AUTOMATED SYSTEMS, INC.

MASTER AUTOMATED SYSTEMS, INC.

MASTER AUTOMATED SYSTEMS, INC.

MASTER AUTOMATED SYSTEMS, INC.

MASTER AUTOMATED SYSTEMS, INC.

MASTER AUTOMATED SYSTEMS, INC.

MASTER AUTOMATED SYSTEMS, INC.

MASTER AUTOMATED SYSTEMS,

INC

MASTER AUTOMATED SYSTEMS, INC.

MASTER AUTOMATED SYSTEMS,

INC

MASTER AUTOMATED SYSTEMS,

INC

Subtotal -- First Quarter

Second Quarter of CY 2014

-- 4632 9/3/2014 500419 11/7/2014 3015 1/22/2014 3015 1/22/2014 3032 1/812014 3032 118/2014 3032 1/8/2014 3032 1/8/2014 3032

8-Jan-14

3032 1/8/2014 3032 1/8/2014 3032 1/8/2014 3032 1/8/2014 3032 1/8/2014 3030 1/8/2014 3030 1/8/2014 - 3030 1/8/2014 3030 1/8/2014 3031 1/8/2014 3031 1/8/2014 3031 1/8/2014 3031 118/2014 3031 1/8/2014 3031 1/8/2014 3031 1/8/2014 3031 1/8/2014 3018 211912014 3033 3/28/2014 P-31.2912 toP- 5,844.00 31.2913 P-31.3737 toP- 124,650.00 31.3738 - 130,494.00 p 144,958.29 P-31.54 to P- 1,182.36 31.55 35,892.86 P-31.56 P-31.101 toP- 1,367.64 31.102 P-31.103toP- 1,367.64 31.104 P-31.105toP- 1,182.36 31.106 P-31.107 toP- 1,182.36 31.108 P-31.109 toP- 1,182.36 31.110 P-31.111 toP- 1,182.36 31.112 P-31.113 toP- 1,182.36 31.114 P-31.115 toP- 1,182.36 31.116 P-31.117 to P- 1,182.36 31.118 P-31.119to P- 1,182.36 31.120 P-31.238 to P- 1,182.36 31.239 P-31.240 to P- 1,182.36 31.241 - P-31.242 to P- 1,182.36 31.243 P-31.244 to P- 1,367.64 31.245 P-31.336 toP- 1,367.64 31.337 P-31 .338 to P- 1,367.64 31.339 P-31.340 to P- 1,367.64 31.341 P-31.342 to P- 1 367.64 31.343 P-31.344 toP- 1,367.64 31.345 P-31.346 toP- 1,367.64 31.347 P-31.348 to P- 1,367.64 31.349 P-31.350 to P- 1,367.64 31.351 P-31.734 toP- 1,367.64 31.735 P-31.1081 toP- 1,367.64 31.1082 67,860.50 f11

MASTER AUTOMATED SYSTEMS, INC.

Subtotaj- Second Quarter

Total -Domestic purchase of service supported by VAT ORs

Not Valid for Claim of Input Tax

12) Domestic purchase of service without supporting document

Second Quarter of CY 2014

ANGARA ABELLO CONCEPCION

REGALA AND CRUZ

Subtotal- Second Quarter

Total -Domestic purchase of service without supporting document

Total Invalid Input VAT on

Domestic Purchase of Services

------------ 1---

D) PURCHASE OF SERVICES

RENDERED BY NONRESIDENTS

1) Purchase of services rendered by nonresidents supported by

Monthly Remittance Return of

VAT Withheld but without proof of payment

Second Quarter of CY 2014

CUSA- PROJECT OLYMPIC

BRANCH

RESOURCES CONNECTION, INC.

Subtotal- Second Quarter

Total Invalid Input VAT on

Purchase of Services Rendered

bv Nonresidents Total Input VAT not properly substantiated P-31.1256 toP- 3042 412112014 1,367.64 31.1257 1,367.64 p 69,228.14

I

86906 412312014 1,200.00 - 1,200.00 p 1,200.00 13,431 ,713.30 --- P-35.19 to P- 704,853.07 35.21 P-35.22 to P- 105,992.84 35.24 810,845.91 p 810,845.91 p 17,114,527.53 The foregoing disallowances are summarized as follows: ·----·- ·---- f.=;-·------ .

1st Quarter 2nd Quarter 3rd Quarter 4th Quarter

CY 2014

I CPA

Disallowance

p 127,672.79 !"

43,469.64 p 110,590.90 I' 1,262,431.46 p 1,544,164.79

Court

Disallowance

2,188,590.25 2,191,590.98 6,977,310.52 5,757,035.78 17,114,527.53

Total

p 2,316,263.04 p 2,235,060.6~ p 7,087,901.42 p 7,019,467.24 p 18,658,692.32 In addition, the Court finds that the following amounts of input VAT claimed by petitioner were higher than the amounts reflected in the VAT official receipts, thus, the difference of P32, 105.70 should likewise be disallowed:

----·

Supplier

OR/Invoice

OR/Invoice

Input VAT per

Input VAT

Difference

Exhibit No.

No.

Date

Schedule

per OR

Second Quarter of CY

2014 P-31.1536 to P-

RCBC REALTY CORP

42620 5/12/14 p 1.259.92 p 1,225.56 p 34.36 31.1537 P-31.1873 toP-

RCBC REALTY CORP

43056 -- -- 6/5/14 40,304.1_!;_ 31.1874 P-31.1875 toP-

RCBC REALTY CORP

43056 6/5/14 40,364.42 482.944.95 12.410.49 31.1876 - ~

P-31.1877 to P- RCBC REALTY CORP 43056 6/5/14 41,769.08 31.1878 P-31.1879 to P- _RCBC REALTY CORP | 43056 65/14 216,681.23 31.1880 P-31.1881 to P- RCBC REALTY CORP 43056 6/5/14 87,917.69 31.1882 RCBC REALTY CORP 43056 6/5/14 13,907.36 31.1884 P-31.1885 to P- RCBC REALTY CORP _43056_ 6/5/14 12,111.32 31.1886 P-31,1887 to P- RCBC REALTY CORP 43056 6/5/14 42,300.19 31.1888 Subtotal — Second | t24aa.05 | Quarter 496,615.36 484,170.51 12,444.85 2014 | P-31.2198 to P- RCBC REALTY CORP 44106 | _7/23/14 14,308.67 31.2199 P-31,2200 to P- RCBC REALTY CORP 44106 7/23/14 1,039.81 31.2201 {~~ P-31.2202 to P- RCBC REALTY CORP 44106 7/23/14 117,820.33 129,536.94 3,631.87 31.2203 ATM PERSONNEL P-31.2302 to P- ASSISTANCE, INC. 20740 7/24/14 2,787.17 31.2303 ATM PERSONNEL P-31.2304 to P- ASSISTANCE, INC. 20740 7/2114 13,389.46 31,2305 ATM PERSONNEL P-31.2306 to P- ASSISTANCE, INC. 20740 7/2114 5,813.69 31.2307 ATM PERSONNEL P-31.2308 to P- ASSISTANCE, INC. 20740 | 7/2114 || si, 171.82 31.2309 ATM PERSONNEL P-31.2310 to P- ASSISTANCE, INC. 20740 7/21/14 1,263.48 31.2311

ATM PERSONNEL

ASSISTANCE, INC. 20740 7121114 1,288.84 30,714.41 0.05 31.2313 Subtotal -— Third Quarter 163,883.27 160,251.35 3,631.92

Fourth Quarter of CY |

2014 E-PLUS STATIONERY, roots _| P-32.324 to P- INC. 10/20/11 12,253.74 12,251.79 1.95 32.325 E-PLUS STATIONERY, P-32.332 to P- INC. 12/11/14 7,773.84 7,773.21 0.63 32.333 E-PLUS STATIONERY, P-32.334 to P- INC. 12/11/14 13,838.76 13,834.82 3.94 32.335 P-31.3366 to P- RCBC REALTY CORP 12/2/14 1,528.71 1,320.00 208.71 31.3367 P-31.3545 to P- RCBC REALTY CORP 12/17/14 473,006.67 31.3546 P-31.3547 to P- RCBC REALTY CORP _ | 12714 289,917.56 31.3548 P-31.3549 to P- RCBC REALTY CORP 1217/14 289,917.56 | 1,037,028.11 15,813.68 31.3550

DMJ MULTI-PRINT

AND SERVICES 12/29/14 19,151.79 P-31.3691 DMJ MULTI-PRINT P-31.3692 to P- AND SERVICES 12/29/14 31,757.15 50,908.92 0.02 31.3693

Subtotal — Fourth

Quarter 1,139,145.78 1,123,116.85 16,028.93

Total Excess Input

VAT claimed | P 1,799,644.41 | P1,767,538.71 P 32,105.70 Hence, out of the P87,707,609.70 input VAT claim on purchases of capital goods exceeding P1 Million, domestic purchases of capital goods not exceeding P1 Million, domestic purchases and importation of goods other than capital goods, domestic purchases of services and services rendered by non-residents, only the amount of P69,016,811.68 represents petitioner's valid input VAT, computed as follows:

14st Quarter 2nd Quarter 4th Quarter CY 2014

Input Tax on Domestic

Purchases of Goods

Other than Capital

Goods (Line 27F)

P 373,534.58 | P 502,393.87 | P_2,130,558.04 | P 470,386.13 | ® 3,476,872.62

Input Tax on Importation

of Goods Other than 151,736.00 77,620.00 18,840.00 116,366.00 364,562.00

Capital Goods (Line

21H)

Domestic Purchase of

Services (Line 21J)

17,828.306.77

Services Rendered by

Non-Residents (Line

_JJI,L__ 1,397,596.86

Total

19,751,174.21

Less: Disallowances

Not properly substantiated by VAT invoices or receipts 2,316,263.04

Excess of

petitioner's claim over the input VAT shown in the supporting official receipts -

Properly Substantiated

Input VAT Claim on

Domestic and

Importation of Goods

other than Capital Goods, Domestic

Purchase of Services and Services

Rendered by

Nonresidents

p 17,434,911.17 21,794,235.00 14,260,769.50 21,217,419.34 75,100,730.61 3.120,594.93 1,394,682.35 2,852,570.33 8,765,444.47 25,494,843.80 17,804,849.89 24,656,741.80 87,707,609.70 2,235,060.62 7,087,901.42 7,019,467.24 18,658,692.32 12,444.85 3,631.92 16,028.93 32,105.70 p 23,247,338.33 p 10,713,316.55 ,. 17,621,245.63 ,. 69,016,811.68 The Court will now proceed to determine the substantiation of the P13,215, 117.00 amortization of input VAT on capital goods purchases exceeding P1 Million which originated from the P33,331 ,281.94 input VAT deferred on capital goods exceeding P1 Million from previous quarters and P5,250,897.92 input VAT from purchases during the four quarters of CY 2014, as shown below:

I

--' 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter

Consolidated

Input Tax Deferred on

Capital Goods exceeding rt1 Million from Previous

Quarter (Line 208)

p 33,331,281.94 p 30,840,717.89 p 27,506,197.80 p 24,402,071.65 I' 33,331,281.94

Add: Input Tax on Capital

Goods exceeding P1 Million Purchased this

Quarter (Line 210)

850,317.32 - 135,184.60 4,265,396.00 5,250,897.92

Total Unamortized Input

Tax on Capital Goods

exceeding ~1 Million deferred for the succeeding period 34,181,599.26 30,840,717.89 27,641,382.40 28,667,467.65 38,582,179.86

Less: Input Tax on

Purchases of Capital

Goods exceeding P1 Million deferred for the succeeding period (Line

23A)

30,840,717.89 27,506,197.80 24,402,071.65 25,367,062.86 25,367,062.86

Amortization of Input

Tax on Capital Goods

exceeding P1 Million p 3,340,881.37 p 3,334,520.09 p 3,239,310.75 p 3,300,404.79 I' 13,215,117.00 The Court noted that petitioner failed to present the VAT invoices/official receipts in support of the P33,331,281.94 input VAT deferred on capital goods exceeding P1 Million from previous quarters. Thus, the Court cannot ascertain whether or not the input VAT pertaining to the previous periods are indeed attributable to purchases cf/ of capital goods in excess of P1 Million. Hence, any claimed amortization of input VAT related to the said amount shall not be considered.

While petitioner was able to substantiate the amount of P5,250,897.92 input VAT related to its current purchases of capital goods exceeding P1 Million, the same is not entirely creditable for the subject period of claim. Pursuant to Section 11 O(A)(2) of the NIRC of 1997, as amended, as implemented by Section 4.110-3 of RR No. 16-2005, input VAT claim on purchases of capital goods attributable to zero-rated sales may be claimed either in full during the month of acquisition, or spread over a period of time, depending on the aggregate acquisition cost of the capital goods in the calendar month. If the aggregate acquisition cost exceeds P1 Million, the claim for input VAT should be spread over 60 months or the estimated useful life of the capital goods, whichever is shorter. On the other hand, if aggregate acquisition cost does not exceed P1 Million, the total input VAT shall be allowed as credit/refund in the month of acquisition. Applying the provisions of Section 110(A)(2) of the NIRC of 1997, as amended, to the present case, out of input VAT of P5,250,897.92 representing the purchases of capital goods in excess of P1 Million, P3,201,833.65 input VAT shall be disallowed as follows:

Supplier

L_oateof

Input VAT

Exhibit

Reason for Disallowance

£_quis_ition No .

.

Disallowed per ICPA findings

ULTRA MODULAR

P-38.1 to CONCEPTS, INC.

06/13/2014 p 128,416.78 P-38.2

Invalid Support

ULTRA MODULAR

P-38.3 to CONCEPTS, INC.

06/13/2014 6,767.82 P-38.4

Invalid Support

ULTRA MODULAR

P-38.5 to CONCEPTS, INC.

07/04/2014 117,908.21 P-38.5

Invalid Suooort

ULTRA MODULAR

P-38.6 to CONCEPTS, INC.

11/28/2014 8,004.52 P-38.7

Invalid Suooort

ULTRA MODULAR

P-38.8 to CONCEPTS, INC.

11126/2014 129,085.02 P-38.9

Invalid Suooort

DIMENSION DATA

PHILIPPINES, INC.

12/03/2014 241,981.77

Missina Invoice

P-38.10 to Incorrect presentation of

RONALD MAGBITANG

06/30/2014 34,165.48 P-38.11 VA Table sales P-38.12 to Incorrect presentation of

RONALD MAGBITANG

10/06/2014 399,997.05 P-38.13 VAT able sales Disallowed ner the Court's verification P-33.3 to Purchase of goods but

RONALD MAGBITANG

6/30/14 11,744.82 P-33.4 supported by-VAT OR VAT amount not

INTEGRATED COMPUTER

P-33.5 to separately indicated in the SYSTEMS, INC.

9/29/14 2,123,7~2.19 P-33.6

VAT Invoice

-- ---- - ~--

Total Disallowed Input VAT on

Purchase of Caoital Goods

____ p 3,201,833.65 C1tf

Thus, only the amount of P2,049,064.13 input VAT shall be allowed pertaining to purchase of capital goods in excess ofP1 Million, which shall be subject to amortization of 60 months, and will lead to allowable input VAT of P176,533.12 for the four quarters of CY 2014, computed as follows:

---·--·

Supplier

Date of

Input VAT

Monthly Input

Exhibit No.

Acquisition

Tax Credit

+---- ------ EQUICOM INC.

2/28/14 !"

850,317.32 "' 14,171.96 P-33.1 to P-33.2

CORNERSTEELSYSTEMS

CORP.

12/31/14 1,178,871.81 19,647.86 P-33.9to P-33.10

INTEGRA TED COMPUTER

SYSTEMS, INC.

10/31/14 19,875.00 331.25 P-33.7 to P-33.8

Total Allowed Input VAT on

Purchase of car: ita I Goods p 2,049,064.13

Supplier

Allowable Input Tax

1st Quarter 2nd Quarter 3rd Quarter 4th Quarter

CY 2014

EQUICOM INC.

p 28,343.91 !"

42,515.87

I'

42,515.87 I' 42,515.87 "155,891.51

CORNERSTEEL

SYSTEMS CORP.

---- - - _:_ f--------- - 19,647.86 19,647.86

INTEGRATED

COMPUTER

SYSTEMS, INC.

f-.-- - - - 993.75 993.75

Amortization of Input

VAT on Purchase of

Caoital Goods

p 28,343.91 p 42,515.87 p 42,515.87 p 63,157,48 "176,533.12 In sum, petitioner's total allowable input VAT amounted only to P69, 193,344.80, as computed below: -- -~·~- 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter

CY 2014

Properly Substantiated

Input VAT Claim on

Domestic Purchase and

Importation of Goods

other than Capital Goods, Domestic

Purchase of Services and Services Rendered by Nonresidents

_1•_1 L4~_4,_911.17 p 23,247,338.33 p 10,713,316.55 1'17,621,245.63 "69,016,811.68

Amortization of Input

VAT on Purchases of

Capital Goods

I

I

exceeding ~1 Million 28,343.91 42,515.87 42,515.87 63,157.48 176,53312 '

Total Allowable Input

VAT

p 17,463,255.08 p 23,289,854.20 Proportional allocation of allowable input VAT of P69, 193,344.80 to both zero-rated and taxable sales subjectto 12% VAT p 10,755,832.42 p 17,684,403.11 "69,193,344.80 Section 112(A) of the NIRC of 1997, as amended, provides that if a taxpayer has both zero-rated sales and sales subject to 12% VATCJ1 and its input VAT cannot be directly and entirely attributed to either of the transactions, then its valid input VAT shall be proportionally allocated on the basis of volume of sales. Based on its Quarterly VAT Returns for CY 2014, as adjusted using the Summary List of Sales, petitioner reported the following zero- rated sales and taxable sales:

Period

Sales subject to

Zero-rated Sales

Total

12% VAT

1st Quarter

I"

36,234,269.50

I"

862,939,005.71

I"

899,173,27521 2nd Quarter 38,714,956.17 909,392,30124 948,107,257.41 3rd Quarter 38,248,511.99 998,331,794.66 1,036,580,308.65 4th Quarter 25,924,908.24 703,084,372.91 729,009,281.15

Total

'" 139,122,645.90 p 3,473,747,474.52 p 3,612,870,120.42 Since petitioner's valid input VAT of P69, 193,344.81 cannot be directly or entirely attributed to any of the said transactions, it shall be allocated proportionately on the basis of petitioner's total sales, as follows:

-

Total Taxable Sales per VAT Return

I"

139,122,645.90 Divided by the Reported Total Sales per Quarterly VAT 3,612,870,120.42

Returns

Multiplied by the Total Allowable Input VAT

69,193,344.80 Valid Input VAT Allocated to Total Taxable Sales Subject to

I"

2,664,463.68

12% VAT

~------- .

Total Zero-rated Sales per VAT Return

I"

3,473,747,474.52 Divided by the Reported Total Sales per Quarterly VAT 3,612,870,120.42

Returns

Multiplied by the Total Allowable Input VAT

69,193,344.80

Valid Input VAT Allocated to Total Zero-rated Sales

I"

66,528,881.12 Thus, only the amount of P66,528,881.12 represents valid input VAT attributable to total reported zero-rated sales. The Court shall then determine whether the same was applied against its output VAT liability during and in the succeeding quarters. For the first to fourth quarters of CY 2014, petitioner reported in its Quarterly VAT Returns a total output VAT of P16,694,717.51, detailed below:

Period

Output VAT

1st Quarter

I"

4,348,112.34 2nd Quarter 4,645,794.74 3rd Quarter 4,589,821.44 ~

4th Quarter

Total

3,110,988.99 ..

16,694,717.51 Since petitioner's valid input VAT in the amount of P2,664,463. 68 allocated to sales subject to 12% VAT is insufficient to cover the said output VAT liability, the output VAT still due against petitioner is computed as follows:

Output VAT

p 16,694,717.51 Valid Input VAT Allocated to Taxable Sales Subject to 12% 2,664,463.68

VAT

----·

Output VAT Still Due

p 14,030,253.83 ------------- The valid input VAT attributable to total reported sales in the amount of P66,528,881.12 shall then be utilized to offset the balance of the output tax due in the amount of P14,030,253.83. Thus, there is excess valid input VAT attributable to total reported zero-rated sales of P52,498,627.30. This amount shall be further allocated based on the valid zero-rated sales of P426,388, 169.32, out of the total reported or declared zero-rated sales of P3,473, 747,474.52, computed below:

Valid Input VAT Allocated to Reported Zero-rated Sales

I"

66,528,881.12

Output VAT Still Due

14,030,253.83 -

Excess Valid Input VAT Allocated to Reported Zero-

p 52,498,627.29 rated Sales

Divided by Total Reported Zero-rated Sales

3,473,747,474.52 - -·- ..

Multiplied by Total Valid Zero-rated Sales

426,388,169.32

Valid Input VAT Attributable to Valid Zero-rated Sales

p 6,443,989.88 --- ------ ··-- ------ ·-- ·-- - ~ ---- Thus, there exists an amount of P6,443,989.88 representing the valid input VAT attributable to the valid zero-rated sales for the four (4) quarters of CY 2014. Needless to state, the said amount is within the total amount subject of this claim for tax refund, which is P84,228,009.20.

Although petitioner carried over in its succeeding Quarterly VAT Returns the claimed input VAT, 69 the same remained unutilized until it was deducted as "VAT Refund/TCC Claimed" in its Quarterly VAT Return for the third quarter of CY 2015. 70 As such, the subject claim no longer formed part of the excess input VAT that was carried over as of the end of the third quarter of CY 2015. Therefore, the possibility that the present claim would be applied to future output VAT liability has been eliminated.

In fine, petitioner has sufficiently proven its entitlement to a refund or issuance of TCC in the reduced amount of P6,443,989.88, representing petitioner's unutilized excess input VAT attributable to its zero-rated sales for the four quarters of CY 2014.

WHEREFORE, premises considered, the Petition for Review is PARTIALLY GRANTED. Accordingly, respondent is ORDERED TO REFUND or ISSUE A TAX CREDIT CERTIFICATE in favor of petitioner the amount of SIX MILLION FOUR HUNDRED FORTY

THREE THOUSAND NINE HUNDRED EIGHTY NINE PESOS AND

EIGHTY

EIGHT

CENTAVOS

(P6,443,989.88), representing petitioner's excess and unutilized input VAT attributable to zero-rated sales for the four quarters of calendar year 2014.

I CONCUR:

~.

/-#4--~<L----

CATHERINET. MANAHAN

Associate Justice

CERTIFICATION

Presiding Justice

Pursuant to Article VIII, Section 13 of the Constitution, it is hereby certified that the conclusions in the above decision were reached in consultation before the case was assigned to the writer of the opinion of the Court.

Presiding Justice