Court of Tax Appeals · Third Division

Philip Morris Philippines Manufacturing Inc. vs. Commissioner of Internal Revenue

CTA Case No. 9655 January 20, 2021

REPUBLIC OF THE PHILIPPINES

COURT OF TAX APPEALS

Quezon City

Third Division

PHILIP MORRIS PHILIPPINES

MANUFACTURING INC.,

Petitioner,

-versus -

COMMISSIONER OF INTERNAL

REVENUE,

CTA CASE NOS. 9655 & 9695

Members:

UY, Chairperson

RINGPIS-LIBAN, and

MODESTO-SAN PEDRO,JJ.

Respondent.

Promulgated: .

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DECISION

RINGPIS-LIBAN, ].:

The Case These consolidated cases involve Petitions for Review filed by Petitioner Philip Morris Philippines Manufacturing Inc.

against Respondent Commissioner of Internal Revenue on August 18, 2017 and October 05, 2017, praying for the refund or issuance of a tax credit certificate to Petitioner in the amounts of Php85,050,889.33 for CTA Case No. 9655; Php90,953,374.67 for CTA Case No. 9695, or in the total amount of Php176,004,264.00, representing its alleged excess or unutilized input value-added tax ("VAT") for the first quarter and second quarter of taxable year 2015, respectively.1 The Partie~ Refer to the Statement of the Case, Pre-Trial Order dated May 9, 2018, Docket- Vol. 1 (CTA Case No. 9655), p. 310.

erA CASE NOS. 9655 & 9695

Petitioner is a domestic corporation duly organized and existing under the laws of the Philippines, with office address is at 27'h Floor, Tower 1, The Enterprise Center, 6766 Ayala Avenue cor. Paseo de Roxas, Makati City.2 It is a VAT-registered taxpayer, with Taxpayer Identification Number ("TIN") 205- 933-844-000.3 Respondent is the duly appointed Commissioner of Internal Revenue with office address at Bureau of Internal Revenue ("BIR") Building, Diliman, Quezon City.4 The Facts Petitioner flied its amended Quarterly VAT Returns for the first and second quarters of taxable year 2015, on March 29, 2017 and on June 29, 2017, respectively. 5 On March 30, 2017, Petitioner flied with the BIR's Excise Large Taxpayer's Audit Division II an application for VAT refund of the unutilized and excess creditable input taxes allegedly attributable to its zero-rated sales amounting to Php85,050,889.33 for the first quarter of 2015.6 Thereafter, on June 29, 2017, Petitioner flied with the same BIR office an application for VAT refund of the unutilized and excess creditable input taxes allegedly attributable to its zero-rated sales amounting to Php90,953,374.67 for the second quarter of 2015.7 Petitioner received the Letter of Authority ("LOA") - SN eLA201500034637 dated April24, 2017, on May 03,2017, in connection with the VAT refund for the period January 1 to March 31, 2015 from the BIR - Large Taxpayers Service. 8 Thereafter, on July 26, 2017, Petitioner received LOA- SN eLA201500089428 dated 18 July 2017, in connection with the VAT refund for the period April1 to June 30, 2015;..; 2 3 4 5 6 7 8 9 Exhibit "P-2", Docket- Vol. 1 (erA Case No. 9655), pp. 558 to 571. Exhibit "P-39", Docket- Vol. 1 (erA Case No. 9655), p. 716. Par. 1, Summary of Admitted Facts, Joint Stipulation of Facts and Issue (JSFI), Docket- Vol. 1 (erA Case No. 9655), p. 286. Exhibits "P-4" and "P-5", Docket - Vol. 1 (erA Case No. 9655), pp. 572 to 573, and 574 to 575, respectively.

Par. 1, Stipulation of Facts, JSFI, Docket- Vol. 1 (erA Case No. 96S5), p. 287. Par. 2, Stipulation of Facts, JSFI, Docket- Vol. 1 (erA Case No. 9655), p. 287. Exhibit "P-32", Docket- Vol. 1 (erA Case No. 9655), p. 655; Exhibit "R-1", BIR Records, p. 2051.

Par. 3, Stipulation of Facts, JSFI, Docket - Vol. 1 (erA Case No. 9655), p. 287; Exhibit "P- 33", Docket- Vol. 1 (erA Case No. 9655), p. 656; and Exhibit "R-5".

DEOSION CfA CASE NOS. 9655 & 9695 Page 3 of 98 On July 25, 2017, Petitioner received the letter of denial dated July 14, 2017 from the BIR Large Taxpayers Service, denying its administrative claim for refund for the first quarter of 2015;10 whereas on September 07, 2017, Petitioner received an undated letter from Respondent, acting through the BIR Large Taxpayers Service, which denied Petitioner's administrative claim for the second quarter of 2015. 11 Petitioner flled Petitions for Review on August 18, 2017,12 covering the first quarter of taxable year 2015, and on October 05, 2017,13 for the second quarter of the same taxable year, docketed as CTA Case Nos. 9655 and 9695, respectively.

CTA Case No. 9655 was raffled to the First Division of this Court, and CTA Case No. 9695 to its Second Division. On November 07, 2017, Petitioner moved for the consolidation of the said two (2) cases. 14 The motions for consolidation were granted by the Court in the Resolutions dated January 09, 201815 and January 17, 201816. On November 24 and 29, 2019, Respondent flied his Answers for CTA Case Nos. 9695 and 9655, respectively.17 For CTA Case No. 9695, Respondent interposed the following defenses in his Answer, to wit: "3.1 In its petitionO, Petitioner claims that it is entided to a refund or issuance of a tax credit certificate for unutilized and excess input VAT for the second quarter of taxable year 2015. 3.2 Records show that at the time Petitioner flled the claim for refund, Petitioner failed to amend the VAT returns for the succeeding quarters. 3.3 When Petitioner failed to amend the succeeding quarters to update the correct amount of input tax to be carried/Y"' 10 Exhibit "P-34", Docket- Vol. 1 (CfA Case No. 9655), p. 657; Exhibit "R-4", BIR Records, p. 2139.

11 Par. 4, Stipulation of Facts, JSFI, Docket- Vol. 1 (CfA Case No. 9655), p. 287; and Exhibit "R-8".

12 Docket- Vol. 1 (erA Case No. 9655), pp. 10 to 21.

13 Docket (CfA Case No. 9695), pp. 10 to 22.

14 Motion for Consolidation, Docket - Vol. 1 (CfA Case No. 9655), pp. 57 to 60; Motion for Consolidation, Docket (CfA Case No. 9695), pp. 59 to 62.

15 Docket (CfA Case No. 9695), p. 83.

16 Docket- Vol. 1 (CfA Case No. 9655), pp. 88 to 89.

17 Docket (CfA Case No. 9695), pp. 68 to 72; Docket - Vol. 1 (CfA Case No. 9655), pp. 67 to 72.

forward, the amount of input tax to be refunded was also applied against the output tax in the succeeding quarters. 3.4 Section 112 of the National Internal Revenue Code (NIRC) of 1997, as amended, provides: 'If at the end of the taxable quarter the input tax exceeds the output tax, the excess shall be carried over to the succeeding quarter or quarters: Provided, however, That any input tax attributable to zero-rated sales by a VAT registered person may at his option be refunded or credited against other internal revenue taxes, subject to the provisions of Section 112' 3.5 From the foregoing, Petitioner has the option to carry over the excess input tax or file an application for the refund or issuance of tax credit covering the amount of such input tax. 3.6 Since Petitioner failed to amend the succeeding quarters, in effect Petitioner chose both options to carry over the excess input tax and to file a claim for refund or issuance of tax credit certificate.

3. 7 Further, since a letter of authority has been issued, Petitioner is already barred from amending the said returns. 3.8 Also, Petitioner claims that Respondent failed to consider that it already amended its VAT declarations and returns for the succeeding quarter. 3.9 Revenue Memorandum Circular No.

54-2014 provides that:

'The application for VAT refund/ tax credit must be accompanied by complete supporting documents as enumerated in Annex 'A' hereof. In addition, the taxpayer shall attach a statement under oath attesting to the completeness of submitted documents (Annex 'B'). The affidavit shall further state that the said documents are the only document which the taxpayer will present to support the claim.' 3.10 As admitted by Petitioner it amended its succeeding returns only on August 31, 2017 which is after it filed its application for refund. Hence, Respondent cannot consider such amended returns when the same was not submitted together with the application/>~' - 3.11 Moreover, Petitioner alleged that it amended its return to claim for VAT refund. 3.12 In filling up BIR Form No. 2550-Q or the quarterly Value Added Tax Return, the claimed amount to be refunded should be included as part of deduction presented under line item 23D as VAT Refund/TCC claimed. 3.13 However, a perusal of the amended second quarter VAT return of Petitioner for taxable year 2015 reveals that under line item 23D, no amount of claim for refund was indicated and included as part of deductions from input tax. 3.14 Based on the foregoing, there was never a claim for refund or issuance of tax credit certificate. Petitioner carried over its input tax and utilized it in the succeeding quarters. 3.15 Nonetheless, Petitioner is not entided to the claimed refund because it failed to present in the administrative claim that the input taxes it claims for refund are direcdy attributable to its zero-rated sales.

3.16 Section 112 of the NIRC of 1997, as amended provides:

'xxx Provided, further, That where the taxpayer is engaged in zero-rated or effectively zero-rated sale and also in taxable or exempt sale of goods or properties or services, and the amount of creditable input tax due or paid cannot be directly and entirely attributed to any one of the transactions, it shall be allocated proportionately on the basis of the volume of sales. xxx' 3.17 Based on the foregoing, in case a taxpayer is engaged in both zero-rated or effectively zero-rated sale and also in taxable or exempt sale, the amount of input tax claimed for refund should be due or paid cannot be direcdy attributable to the zero-rated sale.

3.18 In order to be entided to a refund or issuance of a TCC of input VAT due or paid attributable to zero-rated or effectively zero-rated sales, Petitioner must prove compliance with the following requisites: 1) that there must be zero-rated or effectively zero-rated sales;

2) that input taxes were incurred or paid;/

3) that such input taxes are directly attributable to zero- rated or effectively zero-rated sales; 4) that input taxes were not applied against any output VAT liability; and 5) that the claim for refund was filed within the two-year prescriptive period.

3.19 The phrase clirecdy attributable means arising from a particular source or cause. 3.20 The input tax must come from purchases of goods and services that form part of the finish product of the taxpayer. Let us bear in in mind that the law uses the word 'direcdy'. This means that the connection between the purchases and the finished product is 'concrete' and not 'imaginary' or 'remote'." On the other hand, Respondent interposed the following defenses in his Answer (To the Petition for Review dated June 27, 2017) docketed as CTA Case No. 9655, viz:

"3.1 In order to be entided to a refund or issuance of a TCC of input VAT due or paid attributable to zero-rated or effectively zero-rated sales, Petitioner must prove compliance with the following requisites: 1) that there must be zero-rated or effectively zero-rated sales;

2) that input taxes were incurred or paid; 3) that such input taxes are direcdy attributable to zero- rated or effectively zero-rated sales; 4) that input taxes were not applied against any output VAT liability; and 5) that the claim for refund was filed within the two-year prescriptive period.

3.2 Evaluation of the documents submitted and other information gathered in relation to Petitioner's application for tax refund revealed that Petitioner amended its first Quarter VAT return for the year 2015 on March 29, 2017 to reflect the amount of refund being claimed for the period from January 1, 2015 to march 31, 2015 in the amount of P85,050,889.33. However, the succeeding returns from second quarter of 2015 up to current year were not amended and still include the amount claimed for refund in its 'input tax over' amount in the returns. This violates the mandatory requirements for claims for VAT credit/ refund under Revenue Memorandum Circular (RMC) No. 54-2014 and ~

Section 112(A) of the National Internal Revenue Code, as amended.

3.3 Petitioner failed to comply with the requirement that the payment for such services must be in acceptable foreign currency accounted for in accordance with the BSP rules and regulations.

The submitted document do not include billing statements, service contract and bank certificate of inward remittance to support that the services were paid for in acceptable foreign currency and were accounted with the rules and regulations of BSP.

3.4 The zero-rated sales of services were not supported with invoices/receipts, service contracts and proof of inward remittances.

The zero-rated sale of goods were not fully supported with proof of inward remittances. This violates the mandatory requirements under Section 106(A)(2)(a)(l), Section 108(B)(2) and Section 112(A) of the National Internal Revenue Code, as amended.

3.5 The submitted schedule 'Reconciliation of Export Sales and Dollar Remittances' only pertains to export sale of goods and do not include sale of services. The inward remittances were not 100% reconciled with the dollar value of the export sale of goods. 3.6 Where there are both zero-rated or effectively zero- rated sales and taxable or exempt sales, and input taxes cannot be direcdy and entirely attributable to any of these sales, the input taxes shall be proportionately allocated on the basis of sales volume; and The allocation of input tax based on volume of sales is as follows: Sales V a table Sales /Receipts Sale to Government Zero-rated Sales/Receipts Exempt Sales /Receipts Total Current Purchases:

Amount per VAT Returns 31,883,630.33 1 849.381 880.21 1 881 265 510,54 Percentage to Total 2% 100% Domestic Purchases of Goods other than Cap Goods 241,638,695.50 28,996,643.46 Importation of Goods other than Cap. Goods Domestic Purchase of Services 68,980,458.33 538,944,138.42 8,277,655.00 64,673,296.61 ~

Services Rendered by Non-residents Total Less: Output Tax Excess: Input Tax Allocation of Input Tax to Zero-rated sales 92 689 834.42 942 259 126 67 11.122 780.13 113.070 375.20 3 826.034.64 109,244,339.56 98% 107 392 869 84 3.7 Petitioner's zero-rated sales of semces were not supported with invoices/official receipts, service contracts and proof of inward remittances.

ZERO RATED SALES

For tbe first quarter of 2015 Qanuary to March), the total sales amounted to P1,881,265,510.54, broken down as follows: Sales Taxable Zero Rated Sales of Goods Sales of Services p 1,691,732,931.42 157 648 948.79 p 31,883,630.33 2% Total Input Tax 1 849 381.880.21 1 881 265 510 54 98% 100% 3.8 Petitioner failed to comply with requirement that the payment for such services must be in acceptable foreign currency accounted for in accordance with the BSP rules and regulations. The submitted documents do not include billing statements, service contract and bank certificate of inward remittance to support that the services were paid for in acceptable foreign currency and were accounted with the rules and regulations of the BSP.

3.9 The submitted schedule 'Reconciliation of Export Sales and Dollar Remittances' only pertains to export sale of goods and do not include sale of services. The inward remittances were not 100% reconciled with the dollar value of the export sale of goods. As per checklist of requirements, the item on 7.2 (Schedule of off-setting of receivables and payables, if company has off-setting agreement with foreign affiliates/companies) was marked 'N/ A'.

INPUT TAX ON PURCHASES

3.10 The composition of current input taxes per returns and documents submitted in support of the application for refund are shown below:

Per VAT Returns Per Application Page No.

Difference /""

Domestic Purchase of 28,996,643.46 Goods Importation 8,277,655.00 Domestic Purchase of 64,673,296.61 Services Services Rendered by 11,122,780.13 Non-Residents 113 O:ZO IZ5.20 for Refund 25,124,656.51 1887-1888 3,871,986.95 8,051,792.00 362-365 225,863.00 40,767,546.10 1820-1821 23,905,750.51 11,122,780.13 73 2"1:3 22Hi1 Per Summary List of Purchases, the details of the domestic purchases are as follows:

H P 205933844 PHILIP

MORRIS

MANUFACTURING INC

H P 205933844 PHILIP

MORRIS

MANUFACTURING INC

H P 205933844 PHILIP

MORRIS

MANUFACTURING INC

VIP7P2SOK3GR 12Q4064

343,508,862.78 113,972,360.72 110,966,500.80

V604C7R7X8T1 Q69P9100

568 H:Z 721 30

V7J9D8M2Y9U7L 74K0233

810 086 420 22 The above findings are summarized below: Total current Input Tax Less: Output Tax on Taxable Sales Portion of Current Input Tax Carried to next quarter Input Tax Carried over from previous quarter beginning balance Input Tax Deferred on Capital Goods exc. PlM beginning balance IT on purchases of Cap. Goods exceeding Pl }...'f defeere, end balance Excess Input Tax carried over, end balance Disallowances Unsupported (Difference in VAT returns and Documents submitted in the application for refund) Domestic: Purchases of Goods other than Cap. Goods Importation of Goods other than Cap. Goods Services Rendered by Non-residents Invoices where preprinted TIN of seller is incomplete (1 ,612,736, 79 5.21) (650,359.13) 603,972.96 1,693,976,631.61 3,871,986.95 225,863.00 23,905,750.51 2,098,947.86~ 86,436,773.85 51,593,476.53 72,502,692.48 22,3 77,006.39 82,699,229.66 23,239,887.67 2"1:1 638 625 22 97,210,370,59 113,070,375.20 3,826,035.64 24,193,450.23 Input Tax on Importation included in the schedule but no documents submitted Jindal Drugs LTD OR No. 29168 Philip Morris Kore Inc. OR No R35152 28.347.00 36 805 00 41 290 480.45 69 309 966.32 Available Input Tax for Refund Valid Zero-rated sales per audit Total Zero-rated sales per returns 43.760.408.88 436 606 386.41 1.849.381.880.21 ~ Refundable Input Tax 10 331.059 36 3.11 However, since the excess input tax claimed for refund was carried over to the succeeding quarters of 2015 to present the entire claim is disallowed for failure to comply with one of the requisites under Section 112(A), that the input taxes have not been applied against output taxes during and in the succeeding quarters." The pre-trial conference was set and held on March 01, 2018. 18 Both Respondent's Consolidated Pre-Tn.a! Brief and Petitioner's Pre-Trial Brief were filed on February 23, 2018.19 In the meantime, Respondent transmitted the BIR Records for the instant case on February 27, 2018.20 The parties submitted their jointS tipu!ation of Facts and Issue ("JSFI") on March 15, 2018. 21 In the Resolution dated March 22, 2018, 22 the Court approved the said JSFI and deemed the termination of the Pre-Trial. Thereafter, the Pre-Tria/Order dated May 09,2018 was issued.23 Trial proceeded.

During trial, Petitioner presented testimonial and documentary evidence. As part of its testimonial evidence, Petitioner offered the testimonies of the following individuals: (1) Ms. Catherine de Asa,24 Petitioner's Senior Manag~ 18 Notice of Pre-Trial Conference, Docket - Vol. 1 (CTA Case No. 9655), pp. 74 to 75; Order dated, March 1, 2018, Docket- Vol. 1 (CTA Case No. 9655), pp. 282 to 284. 19 Docket- Vol. 1 (CTA case No. 9655), pp. 112 to 114, and 117 to 124, respectively. 2° Compliance dated February 23, 2018, Docket- Vol. 1 (CTA case No. 9655), pp. 126 to 127.

21 Docket- Vol. 1 (CTA Case No. 9655), pp. 286 to 291.

22 Docket- Vol. 1 (CTA case No. 9655), p. 303.

23 Docket- Vol. 1 (CTA case No. 9655), pp. 310 to 319.

24 Exhibit "P-36", Docket- Vol. 1 (CTA case No. 9655), pp. 324 to 346; Minutes of the hearing held on, and Order dated, July 24, 2018, Docket- Vol. 1 (CTA case No. 9655), pp. 514 to 517.

CTA CASE NOS. 96SS & 9695 for Tax and Treasury; and (2) Atty. Maria Cecilia C. Katigbak, 25 the Court- commissioned Independent Certified Public Account ("ICP A").26 On June 14,2018, the ICPA submitted her Report. 27 The Formal Offer of Evidence for Petitioner was flied on August 08, 2018. 28 Respondent failed to file his comment thereon. 29 In the Resolution dated February 22, 2019, 30 the Court admitted Petitioner's Exhibits, except for the following:

1. Exhibits "P-58-498", "P-58-523", "P-58-572", "P-58-613",

"P-60-296" "P-60-378" "P-61-295" "P-61-438" "P-64-18"

' ' ' ' ' "P-64-33" "P-64-38" "P-66-17'' and "P-66-91" for not ' ' ' ' being in the records of the case; and 2.

Exhibits "P-63-1" to "P-63-2", for not being found in the records of the case, and for failure to present their originals for companson.

Petitioner then filed its Motion for Reconsideration (Re: Resolution dated 22 February 2019) on March 15, 2019,31 praying for the admission of Exhibits "P- 58-498" "P-58-523" "P-58-572" "P-58-613" "P-60-296" and "P-61-438" ' ' ' ' ' .

Respondent failed to file his comment on the said Motion for Reconsideration. 32 Thus, in the Resolution dated May 27, 2019,33 the Court granted the same/!

25 Exhibit "P-37", Docket- Vol. 1 (CTA Case No. 9655), pp. 496 to S07; Minutes of the hearing held on, and Order dated, July 24, 2018, Docket - Vol. 1 (CTA Case No. 96SS), pp. 514 to 517.

26 Oath of Commission dated May 15, 2018, Docket - Vol. 1 (CTA Case No. 9655), p. 471-b; Minutes of the hearing held on, and Order dated, May 15, 2018, Docket - Vol. 1 (CTA Case No. 96S5), pp. 471 to 471-A, and 472 to 473.

27 Exhibit "P-38".

28 Docket- Vol. 1 (CTA Case No. 9655), pp. 523 to 537.

29 Records Verification dated September 5, 2018 issued by the Judicial Records Division of this Court, Docket- Vol. 1 (CTA Case No. 9655), p. 723.

30 Docket- Vol. 2 (CTA Case No. 9655), pp. 732 to 734.

31 Docket- Vol. 2 (CTA Case No. 9655), pp. 741 to 744.

32 Records Verification dated April 16, 2019 issued by the Judicial Records Division of this Court, Docket- Vol. 2 (CTA Case No. 9655), p. 755.

33 Docket- Vol. 2 (CTA Case No. 9655), pp. 759 to 760.

On the other hand, Respondent presented his witnesses: (1) Revenue Officer ("RO") Ma. Cecilia Tan;34 and (2) RO Maria Leonora B. RaqueP5 On October 28, 2019, Respondent flied his Formal Offir of Evidence. 36 Petitioner then flied its Manifestation (Re: Respondent's Formal Offir rif Evidence) on November 06, 2019. 37 In the Resolution dated January 09, 2020,38 the Court admitted Respondent's exhibits. On February 12, 2020, Respondent flied his Memorandum; 39 and on February 21, 2020, the Memorandum for Petitioner was ftled. 40 The instant consolidated cases were deemed submitted for decision on February 27, 2020.41 The Issue The sole issue to be resolved in these consolidated cases is whether or not Petitioner is entitled to a refund in the amount of Php85,050,889.33 for CTA Case No. 9655, and Php90,953,374.67 for CTA Case No. 9695, or a total amount of Php176,004,264.00, allegedly representing unutilized and excess input VAT attributable to zero-rated sales for the first and second quarters of taxable year 2015.42 Petitioner's arguments: Petitioner insists that it is entitled to a refund in the amount of Php85,050,889.33 for CTA Case No. 9655, and Php90,953,374.67 for CTA Case No. 9695, or a total amount of Php176,004,264.00, representing unutilized and excess input VAT attributable to zero-rated sales for the first and second quarters of taxable year 2015/ 34 Exhibit "R-10", Docket - Vol. 1 (CTA Case No. 9655), pp. 97 to 101; Minutes of the hearing held on, and Order dated, June 27, 2019, Docket- Vol. 2 (CTA Case No. 9655), pp. 761, and 763 to 764, respectively.

35 Exhibit "R-10", Docket- Vol. 1 (CTA Case No. 9655), pp. 107 to 110; Minutes of the hearing held on, and Order dated, October 24, 2019, Docket- Vol. 2 (CTA Case No. 9655), pp. 783 to 785.

36 Docket- Vol. 2 (CTA Case No. 9655), pp. 786 to 790.

37 Docket- Vol. 2 (CTA Case No. 9655), pp. 793 to 794.

38 Docket- Vol. 2 (CTA Case No. 9655), pp. 800 to 801.

39 Docket- Vol. 2 (CTA Case No. 9655), pp. 802 to 809.

40 Docket- Vol. 2 (CTA Case No. 9655), pp. 812 to 841.

41 Resolution dated February 27, 2020, Docket- Vol. 2 (CTA Case No. 9655), p. 845.

42 Stipulation of Issues, JSFI, Docket- Vol. 1 (CTA Case No. 9655), p. 287.

It argues that it is engaged in zero-rated sale of goods and services; that the acceptable foreign currency exchange proceeds paid to Petitioner by its customers have been duly accounted for in accordance with BSP rules and regulations; that Petitioner is a VAT-registered taxpayer; that it filed its administrative claim for refund within two (2) years from the end of the quarter when the zero-rated transactions were made; that the unutilized excess input VAT is attributable to Petitioner's zero-rated transactions to the extent that its input tax has not been applied against its output tax; that the requirements for Petitioner to be refunded of its unutilized excess input VAT corresponding to its zero-rated transactions were all satisfied; and that the sufficiency of Petitioner's evidence to prove that it is en tided to a refund of unutilized input VAT in the total amount of Php176,004,264.00 lies within the sound discretion and judgment of this Court. Respondent's counter-arguments: Respondent contends that the petition must be dismissed for failure of Petitioner to substantiate its administrative claim for refund; that since Respondent rendered a Decision in the administrative level, this Court's jurisdiction becomes stricdy appellate in nature; and that Petitioner is not entided to the refund sought. Discussion/Ruling We partially grant the instant Petition for Review. Matters to be proved by Petitioner. To reiterate, Respondent contends that the petition[s] must be dismissed for failure of Petitioner to substantiate its administrative claim for refund; and that since Respondent rendered a Decision in the administrative level, this Court's jurisdiction becomes stricdy appellate in nature. We pardy agree with Respondent. Since by virtue of Respondent's decisions on the subject claims for refund, the Court, upon appeal thereof, shall indeed exercise its appellate jurisdiction thereover. However, it does not end there. Petitioner is further required to show that it is entided under substantive law to the grant of its refund claimsjv" In the Pilipinas Total Gas, Inc. vs. Commissioner of Internal Revenue, 43 the Supreme Court said:

"At this stage, a review of the nature of a judicial claim before the CTA is in order. In Atlas Consolidated Mining and Development Corporation v. CIR, 44 it was ruled - x x x First, a judicial claim for refund or tax credit in the CTA is by no means an original action but rather an appeal by way of petition for review of a previous, unsuccessful administrative claim. Therefore, as in evezy appeal or petition for review. a Petitioner has to convince the appellate court that the quasi-judicial agency a quo did not have any reason to deny its claim. In this case, it was necessazy for Petitioner to show the CTA not only that it was entitled under substantive law to the grant of its claims but also that it satisfied all the documentazy and evidentiazy requirements for an administrative claim for refund or tax credit. Second, cases ftled in the CTA are litigated de novo. Thus, a Petitioner should prove every minute aspect of its case by presenting, formally offering and submitting its evidence to the CTA. Since it is crucial for a Petitioner in a judicial claim for refund or tax credit to show that its administrative claim should have been granted in the first place, part of the evidence to be submitted to the CTA must necessarily include whatever is required for the successful prosecution of an administrative claim.

A distinction must, thus, be made between administrative cases appealed due to inaction and those dismissed at the administrative level due to the failure of the taxpayer to submit supporting documents. If an administrative claim was dismissed by the CIR due to the taxpayer's failure to submit complete documents despite notice/ request, then the judicial claim before the CTA would be dismissible, not for lack of jurisdiction, but of the taxpayer's failure to substantiate the claim at the administrative level. When a judicial claim for refund or tax credit in the CTA is an appeal of an unsuccessful administrative claim. the taxpayer has to convince the CTA that the CIR had no reason to deny its claim. It, thus, becomes imperative for the taxpayer to show the CT A that not only is he entitled under substantive law to his claim for refund or tax credit, but also that he satisfied all the documentary and evidentiary requirement for an administrative claim. It is, thus, crucial for a taxpayer in / 43 G.R. No. 207112, December 8, 2015. 44 G.R. No. 145526, March 16, 2007.

DECISION CTA CASE NOS. 96S5 & 9695 Page 1S of 98 judicial claim for refund or tax credit to show that its administrative claim should have been granted in the first place. Consequendy, a taxpayer cannot cure its failure to submit a document requested by the BIR at the administrative level by filing the said document before the CTA."45 Based on the foregoing jurisprudential pronouncements of the High Court, when a judicial claim for refund or tax credit in this Court is an appeal of an unsuccessful administrative claim, the taxpayer has to convince this Court that Respondent had no reason to deny its claim. Thus, it becomes imperative for the taxpayer to show this Court that not only is he/she/it entided under substantive law to his/her/its claim for refund or tax credit, but also that he/she/it satisfied all the documentary and evidentiary requirement for an administrative claim.40 In other words, there are two (2) matters which must be proved before this Court, upon appeal of an unsuccessful administrative claim, to wit: .first, the taxpayer's entidement to the claim for refund or tax credit under substantive law, and second, all documentary and evidentiary requirements for an administrative claim were satisfied at the BIR level. The .first matter to be proved entails a determination of Petitioner's compliance with the requisites established by law; while the second matter involves a review or determination whether Respondent has basis in fact and/ or in law of his denial of the administrative claim, and this entails the exercise of the appellate jurisdiction of this Court. Thus, the task of this Court is to determine, in the main, whether Petitioner sufficiendy satisfied these two (2) matters. For an orderly disposition of this case, however, the Court shall primarily resolve the said second matter. The grounds relied upon by Respondent are untenable. To stress, the second matter, which must be proved upon appeal of an unsuccessful administrative claim(s), involves a review or determination whether Respondent has basis in fact and/ or in law of his denial thereof. Relative thereto, the grounds for the denial of Petitioner's administrative claims are as follows:/ 45 Emphasis and underscoring added.

46 Refer to Pilipinas Total Gas, Inc. vs. Commissioner of Internal Revenue, G.R. No. 207112, December 8, 2015.

(1) Petitioner failed to amend the succeeding returns from the second quarter of taxable year 2015 up to the current year; and (2) Petitioner's zero-rated sales of services were allegedly not supported with invoices/receipts, service contracts, and proof of inward remittances, and the zero-rated sales of goods were not fully supported with proof of inward remittances.47 Upon examination of the denial letters of Respondent,48 however, it is clear that the first ground refers to both administrative claims, while the second ground pertains only to the administrative claim for the first quarter of 2015. Anent the first ground, Respondent reasoned as follows: "3.2 Records show that at the time Petitioner filed the claim for refund, Petitioner failed to amend the VAT returns for the succeeding quarters. 3.3 When Petitioner failed to amend the succeeding quarters to update the correct amount of input tax to be carried forward, the amount of input tax to be refunded was also applied against the output tax in the succeeding quarters. 3.4 Section 112 of the National Internal Revenue Code (NIRC) of 1997, as amended, provides: 'If at the end of the taxable quarter the input tax exceeds the output tax, the excess shall be carried over to the succeeding quarter or quarters: Provided, however, That any input tax attributable to zero-rated sales by a VAT registered person may at his option be refunded or credited against other internal revenue taxes, subject to the provisions of Section 112' 3.5 From the foregoing, Petitioner has the option to carry over the excess input tax or file an application for the refund or issuance of tax credit covering the amount of such input tax/v"' 47 Pars. 2 and 3, Summary of Admitted Facts, JSFI, Docket - Vol. 1 (CTA Case No. 9655), p. 286.

48 Exhibits "P-34" and "P-35", Docket - Vol. 1 (CTA Case No. 9655), pp. 657 to 660; Exhibits "R-4" and "R-8".

CfA CASE NOS. 9655 & 9695

3.6 Since Petitioner failed to amend the succeeding quarters, in effect Petitioner chose both options to carry over the excess input tax and to flle a claim for refund or issuance of tax credit certificate.

3.7 Further, since a letter of authority has been issued, Petitioner is already barred from amending the said returns." 49 (Emphases added) Respondent's reasoning, however, is specious. The last paragraph of Section 6(A) of the National Internal Revenue Code ("NIRC") of 1997, as amended, reads as follows: "SEC. 6. Power of the Commissioner to Make Assessments and Prescribe Additional Requirements for Tax Administration and Enforcement. - XXX XXX XXX Any return, statement or declaration flied in any office authorized to receive the same shall not be withdrawn: Provided, That within three (3) years from the date of such filing, the same may be modified, changed, or amended: Provided, further, That no notice for audit or investigation of such return, statement or declaration has, in the meantime, been actually served upon the taxpayer."50 Based on the foregoing provision, it is clear that any tax rerum filed in the BIR shall not be withdrawn. However, the same tax rerum may be modified, changed, or amended, within three (3) years from the date of the filing thereof, so long as no notice for audit or investigation of such tax return has been acrually served upon the taxpayer. In this case, Respondent misapplied the said provision, when he held that Petitioner is already barred from amending the succeeding rerurns after the subject periods of the instant claim, since an LOA has been issued. Records show that LOA- SN eLA201500034637 dated April 24, 2017, which was received by Petitioner on May 03, 2017, covers only the period 49 Respondent's Answer, Docket (erA Case No. 9695), pp. 68 to 69. so Emphasis and underscoring added. ~ CfA CASE NOS. 9655 & 9695 from Januar_y 1 to March 31. 2015;51 and that LOA - SN eLA201500089428 dated 18 July 2017, which received by Petitioner on July 26, 2017, pertains to the period from April 1 to June 30. 2015. 52 Thus, prior to the said dates of receipt, Petitioner may modify, change or amend its Quarterly VAT Returns for the said periods. Correspondingly, Petitioner's amendments of its Quarterly VAT Returns for the first and second quarters of 2015 on March 29, 201753 and June 29, 2017 54 , respectively, were validly made. Notably, the amendments to the said Returns corresponds to the respective amounts of refund, i.e., Php85,050,889.3355 and Php90,953,374.67 56• In any event, there is no indication that any other LOA was issued against, and received by, Petitioner for any other periods. Thus, what is barred is the filing of an amended Quarterly VAT Return for the said periods (i.e., the first quarter and second quarter of taxable year 2015) after receipt by Petitioner of the said LOAs. As a corollary, Petitioner is not prohibited from amending the Quarterly VAT Returns for the succeeding quarters (i.e., after the second quarter of 2015), so long as it is done within three (3) years from the date of original filing.

Relative thereto, Petitioner was able to prove that it ftled its amended Quarterly VAT Returns for the succeeding quarters within the respective three- year period, as shown below: Period Date of filing for the original Date of filing for the amended return return third quarter- 2015 October 26, 201557 August 31, 201758 fourth quarter - 2015 January 25, 201659 August 31,201760 first quarter- 2016 April25, 201661 AllgUSt 31, 201762 second quarter - 2016 July 25, 201663 August 31, 201764 third quarter- 2016 October 25, 201665 August 31, 201766 ~ 51 Exhibit "P-32", Docket- Vol. 1 (CfA Case No. 9655), p. 655; Exhibit "R-1", BIR Records, p. 2051.

52 Par. 3, Stipulation of Facts, JSFI, Docket- Vol. 1 (CfA Case No. 9655), p. 287; Exhibit "P- 33", Docket- Vol. 1 (CfA Case No. 9655), p. 656; and Exhibit "R-5". 53 Exhibit "P-4", Docket- Vol. 1 (CfA Case No. 9655), pp. 572 to 573. 54 Exhibit "P-5", Docket- Vol. 1 (CfA Case No. 9655), pp. 574 to 575. 55 Exhibit "P-4" [Line 23D ("VAT Refund I TCC claimed")], Docket- Vol. 1 (CfA Case No. 9655),

p. 572.

56 Exhibit "P-5" [Line 23E ("Others")], Docket- Vol. 1 (CfA Case No. 9655), p. 575.

57 Exhibit "P-9", Docket- Vol. 1 (CfA Case No. 9655), pp. 586 to 587.

58 Exhibit "P-10", Docket- Vol. 1 (CfA Case No. 9655), pp. 588 to 589.

59 Exhibit "P-11", Docket- Vol. 1 (CfA Case No. 9655), pp. 590 to 591.

60 Exhibit "P-12", Docket- Vol. 1 (CfA Case No. 9655), pp. 593 to 594.

61 Exhibit "P-13", Docket- Vol. 1 (CfA Case No. 9655), pp. 592 and 595.

62 Exhibit "P-14", Docket- Vol. 1 (CfA Case No. 9655), pp. 596 to 597.

63 Exhibit "P-15", Docket- Vol. 1 (CfA Case No. 9655), pp. 598 to 599.

64 Exhibit "P-16", Docket- Vol. 1 (CfA Case No. 9655), pp. 600 to 601.

fourth quarter- 2016 January 25, 201667 August 31, 201768 first quarter - 201 7 April25, 201769 August 31, 201770 second quarter- 2017 july 25, 201 i 1 August 31,201772 Notably, the above-stated amended Quarterly VAT Returns consistently reflect that the amounts being refunded (i.e., Php85,050,889.33 for the first quarter of 2015, and Php90,953,374.67 for the second quarter of 2015) were not carried over to the said succeeding periods. Correspondingly, Respondent's first ground in denying Petitioner's administrative claims has no basis in fact or in law. The second ground of Respondent likewise does not hold water. To reiterate, according to Respondent, said second ground is to the effect that Petitioner's zero-rated sales of services were allegedly not supported with invoices/ receipts, service contracts, and proof of inward remittances; and the zero-rated sales of goods were not fully supported with proof of inward remittances.

For purposes of the application for VAT refund/tax credit, Annex "A" of Revenue Memorandum Circular ("RMC") No. 54-201473 enumerates the supporting documents which must accompany the said application. Relative to the Sale of Goods or S enJices and Dollar Remittances, the supporting documents are as follows:

"4. SALES OF GOODS OR SERVICES 4.1 Schedule of Zero-rated, Taxable and Exempt Sales with the following details: Taxable Sales - Sales Invoice/OR No., Date of Invoice/OR, Name of Buyer/Customer, Peso Value of Sales Exempt Sales - Sales Invoice/OR No., Date of 65 Exhibit "P-17", Docket- Vol. 1 (CTA Case No. 9655}, pp. 602 to 603. 66 Exhibit "P-18", Docket- Vol. 1 (CTA Case No. 9655}, pp. 604 to 605. 67 Exhibit "P-19", Docket- Vol. 1 (CTA Case No. 9655}, pp. 606 to 607. 68 Exhibit "P-20", Docket- Vol. 1 (CTA Case No. 9655}, pp. 608 to 609. 69 Exhibit "P-21", Docket- Vol. 1 (CTA Case No. 9655), pp. 610 to 611. 70 Exhibit "P-22", Docket- Vol. 1 (CTA Case No. 9655}, pp. 612 to 613. 71 Exhibit "P-23", Docket- Vol. 1 (CTA Case No. 9655}, pp. 614 to 615. 72 Exhibit "P-24", Docket- Vol. 1 (CTA Case No. 9655}, pp. 616 to 617. ~ 73 SUBJECT:

Clarifying Issues Relative to the Application for Value Added Tax (VAT) Refund/Credit under Section 112 of the Tax Code, as amended.

CfA CASE NOS. 9655 & 9695

Invoice/OR, Name of Buyer/Customer, Peso Value of Sales, Reason for/Basis of Exemption Zero-Rated Sales - Sales Invoice/OR No., Date of Invoice/OR, Name of Buyer/Customer,AWB/BL No., Sales/Receipts in Foreign Currency, Conversion Rate, Peso Value of Sales, Date of Remittance, Name of Bank, Bank Credit Memo No.

4.2 Certified true copy of Sales Invoices and A WD /BL for sale of goods or Billings/Service Contracts for sale of services (arranged in accordance with schedule required under 4.1) 4.3 Soft copy of the Schedule of Sales (MS Excel) under 4.1 4.4 Copy of BIR Authority, in case claimant is using loose- leaf sales invoices/ computerized accounting system

5. DOLLAR REMITTANCES 5.1 Schedule and copy of Bank Credit Memos to prove inward receipts of foreign currency for export sales 5.2 Reconciliation of Export Sales and Dollar Remittances 5.3 Soft copy of Schedule of Bank Memo/ Bank Certification (MS Excel) under 5.1".74 We do not subscribe to Respondent's findings that Petitioner's sales of services were not supported with invoices/receipts, service contracts, and proof of inward remittances, for lack of clear basis thereof. An examination of Petitioner's administrative claim covering the first quarter of 2015 Oetter dated March 30, 2017) would show that it submitted the following documents anent the Sale of Goods or Services and Dollar Rtmittances/5 among others, to wit: Particular document/ s Annex

4. Sale of Goods and Seroias • Certified true copy of Sales Invoices /Billing Annexed "T.2 - Statements for export sale of service T.

" --

5. Dollar &mittances • Schedule of Bank Certificate of Inward Remittance to Annex "Y" prove inward receipts of foreign currency for export sales • Certified true copy of Bank Certificates of Inward Annex "Y.1 - Y.55" Remittance • Reconciliation of Export Sales and Dollar Annex "Z,, Remittances • Soft copy of Schedule of Bank Certificates of Inward Annex "AA" Remittance // 74 Emphasis and underscoring added.

75 Refer to Exhibit "P-26", Docket- Vol. 1 (CfA Case No. 9655), pp. 619 to 633, at pp. 631 and 632.

Based on the foregoing, upon filing of its administrative claim covering the first quarter of 2018, Petitioner has complied with the required supporting documents, as above-enunciated in Annex A ofRMC No. 54-2014. Particularly, together with the said administrative claim, Petitioner submitted BillingS tatements, which are tantamount to the "Biiiings" referred to in the said Annex "A". In this connection, it must be stressed that the word "Biiiings" is separated to the word "Service Contracts" by an "/", which is used typically to denote "or".76 Such being the case, the submission of "Btllings" or Biiiing Statements shall suffice, even without the "Service Contracts". In the same vein, nothing in the same Annex "A" states that '~·nvoices/ receipts" for sale of services are required to be submitted. At best, the said Annex only requires a "Schedule" containing information indicated in "invoices/ receipts". Thus, Respondent cannot advance as a ground that Petitioner failed to submit "invoices/ receipts". Lastly, it must be pointed out that based on the same letter dated March 30, 2017, it is indicated that Petitioner submitted proof of inward remittances. Specifically, Petitioner attached to its administrative claim the above-stated documents to prove inward remittances to it. Thus, Respondent cannot likewise use as basis to deny Petitioner's administrative claim that Petitioner failed to submit "proof of inward remittances". In fine, the grounds relied upon by Respondent lack merit. Correspondingly, on the basis of the said grounds, Respondent should not have denied Petitioner's administrative claims in the first place. We shall then proceed to determine whether Petitioner is entitled to the claim for refund or tax credit under substantive law. Requisites for the grant of the refund or issuance of a tax credit certificate under the Jaw. Section 112 of the NIRC of 1997, as amended by Republic Act No. 9337,77 provides:/ 76 Merriam-Webster, ©2018. 77 AN ACT AMENDING SECTIONS 27, 28, 34, 106, 107, 108, 109, 110, 111, 112, 113, 114, 116, 117, 119, 121, 148, 151, 236, 237 AND 288 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES.

CTA CASE NOS. 96S5 & 9695

"SEC. 112. Refunds or Tax Credits of Input Tax.- (A) Zero-Rated or Elfective!J Zero-Rated Sales. - Any VAT- registered person, whose sales are zero-rated or effectively zero- rated may, within two (2) years after the close of the taxable quarter when the sales were made, apply for the issuance of a tax credit certificate or refund of creditable input tax due or paid attributable to such sales, except transitional input tax, to the extent that such input tax has not been applied against output tax: Provided, however, That in the case of zero-rated sales under Section 106(A)(2)(a)(1), (2) and (b) and Section 108(B)(1) and (2), the acceptable foreign currency exchange proceeds thereof had been duly accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP): Provided,further, That where the taxpayer is engaged in zero-rated or effectively zero-rated sale and also in taxable or exempt sale of goods of properties or services, and the amount of creditable input tax due or paid cannot be directly and entirely attributed to any one of the transactions, it shall be allocated proportionately on the basis of the volume of sales: xxx. 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 a 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 flied 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 provision, jurisprudence has laid down certain requisites which must be complied with by the taxpayer-applicant to successfully obtain a credit/ refund of input VAT. Said requisites are classified into certain categories, to wit: As to the timeliness of the "filing ~(the administrative andjudicial claims~ 1. the claim is filed with the BIR within two years after the close of the taxable quarter when the sales were made/8

2. that in case of full or partial denial of the refund claim, or the failure on the part of the Commissioner to act on the said claim within a period of 120 days, the judicial claim has been ftl.ed with this Court, within 30 days from receipt of the decision or after the expiration of the said 120-day period/9 With r~&rence to the taxpqJer's registration with the BIR-

3. the taxpayer is a VAT -registered person;80 In relation to the taxpqJer's output VAT:

4. the taxpayer is engaged in zero-rated or effectively zero-rated sales·81 ,

5. for zero-rated sales under Sections 106(A)(2)(a)(1), (2) and (b); and 108(B)(1) and (2), the acceptable foreign currency exchange proceeds have been duly accounted for in accordance with BSP rules and regulations;82 and As regards the taxpqyer's input VAT being r~fUnded:

6. the input taxes are not transitional input taxes;83

7. the input taxes are due or paid;84

8. the input taxes claimed are attributable to zero-rated or effectively zero-rated sales. However, where there are both zero-rated or effectively zero-rated sales and taxable or exempt sales, and the input taxes cannot be directly and entirely attributable to any of these sales, the input taxes shall be proportionately allocated on the basis of sales volume;85 and

9. the input taxes have not been applied against output taxes during and in the succeeding quarters.~ 78 Intel Technology Philippines, Inc. vs. Commissioner of Internal Revenue, G.R. No. 166732, April 27, 2007; San Roque Power Corporation vs. Commissioner of Internal Revenue, G.R. No. 180345, November 25, 2009; and AT&T Communications Services Philippines, Inc., G.R. No. 182364, August 3, 2010. 79 Steag State Power, Inc. (Formerly State Power Development Corporation) vs. Commissioner of Internal Revenue, G.R. No. 205282, January 14, 2019; Rohm Apollo Semiconductor Philippines vs. Commissioner of Internal Revenue, G.R. No. 168950, January 14, 2015. 00 Intel Technology Philippines, Inc. vs. Commissioner of Internal Revenue, supra; San Roque Power Corporation vs. Commissioner of Internal Revenue, supra; and AT&T Communications Services Philippines, Inc., supra. 81 Id.

82 Id.

83 Id.

84 Id.

85 Intel Technology Philippines, Inc. vs. Commissioner of Internal Revenue, supra; and San Roque Power Corporation vs. Commissioner of Internal Revenue, supra. 86 Intel Technology Philippines, Inc. vs. Commissioner of Internal Revenue, supra; San Roque Power Corporation vs. Commissioner of Internal Revenue, supra; and AT&T Communications Services Philippines, Inc., supra.

CfA CASE NOS. 9655 & 9695

It must be emphasized tbat in cases filed before this Court, which are litigated de novo, party-litigants must prove evecy minute aspect of their case.87 Thus, it behooves Petitioner to show compliance with each of the above- enumerated requisites. Petitioner's administrative claims were timely filed.

The first requisite pertains to the filing of the refund claim for tax credit or refund of input VAT before tbe BIR, within two (2) years from the close of the quarter when the sales were made. Counting two (2) years from the close of tbe first and second quarters of 2015, the respective last day for the filing of the administrative claim for tbe said two (2) quarters are shown below: Period Close of the Taxable Last Day to File (first and second quarters of 2015) Quarter Administrative Claim January 01,2015 to March 31,2015 March 31, 2015 March 31, 2017 April 01, 2015 to june 30, 2015 June 30, 2015 June 30, 2017 Considering tbat Petitioner's administrative claims for the first and second quarters were flied on March 30, 2017 and June 29, 2017, respectively,88 the same were timely made. The judicial claims were likewise timely made.

The second requisite is to the effect that the judicial claim must have been ftled within thirty (30) days from receipt of Respondent's decision or after the expiration of the 120-day period under the aforequoted Section 112(C)iV' 87 Edison (Bataan) Cogeneration Corporation vs. Commissioner of Internal Revenue, etseq., G.R. Nos. 201665 and 201668, August 30, 2017; Commissioner of Internal Revenue vs. Philippine National Bank, G.R. No. 180290, September 29, 2014; Commissioner of Internal Revenue vs. United Salvage and Towage (Phils.), Inc., G.R. No. 197515, July 2, 2014; Dizon vs. Court of Tax Appeals, eta!., G.R. No. 140944, April 30, 2008; Atlas Consolidated Mining and Development Corporation vs. Commissioner of Internal Revenue, G.R. No. 145526, March 16, 2007; and Commissioner of Internal Revenue vs. Manila Mining Corporation, G.R. No. 153204, August 31, 2005.

88 Pars. 1 and 2, Stipulation of Facts, JSFI, Docket- Vol. 1 (CfA Case No. 9655), p. 287.

In Silicon Philippines, Inc. (Former!J Intel Philippines Manufacturing, Inc.) vs. Commissioner of Internal Revenue, 89 the Supreme Court held: "Whether Respondent rules in favor of or against the taxpayer - or does not act at all on the administrative claim - within the period of 120 days from the submission of complete documents, the taxpayer may resort to a judicial claim before the CT A. XXX XXX XXX The judicial claim shall be filed within a period of 30 days after the receipt of Respondent's decision or ruling or after the expiration of the 120-day period, whichever is sooner.

Aside from a specific exception to the mandatory and jurisdictional nature of the periods provided by law,90 any claim filed in a period less than or beyond the 120+30 days provided by the NIRC is outside the jurisdiction of the CTA" (Emphases and underscoring added) Based on the foregoing doctrinal pronouncements, the 30-day period provided by law should be reckoned after the receipt of Respondent's decision/ruling or after the expiration of the 120-day period, whichever is sooner. In addition, it is clear that any judicial claim ftled in a period less than or beyond the said 120+30-day periods is outside the jurisdiction of this Court. In these consolidated cases, the determination of the 120+30-day periods is shown as follows: Date of Filing of End of the 120 days for the BIR to End of the 30 days from Administrative Claim decide the claim expiration of the 120 days March 30, 2017 July 28, 2017 August 27, 2017 fune 29, 2017 October 27, 2017 November 26, 2017 As borne out by the records, Respondent issued the letter dated July 14, 2017, denying Petitioner's administrative claim for refund covering the period~

89 G.R. No. 182737, March 2, 2016.

90 In aR vs. San Roque Power Corporation, etseq. (G.R. Nos. 187485, 196113 & 197156, February 12, 2013), the Supreme Court applied the equitable principle of estoppel and ruled that judicial claims filed from the issuance of BIR Ruling No. DA-489-03 on December 10, 2003 up to its reversal in aR vs. Aichi Forging Company of Asia, Inc. (G.R. No. 184823) on October 6, 2010 need not wait for the lapse of the 120+ 30-day period.

from January to March 2015. The said letter was received by Petitioner on July 25, 2017 91 Thus, the 30-day period to appeal to this Court, insofar as the said administrative claim is concerned, ends on August 24, 2017. Since the Petition for Review covering the first quarter of 2015 was fll.ed on August 18, 2017,92 which is within the 30-day period from the receipt of the decision denying its claim, Petitioner's judicial claim for the first quarter of 2015 was timely flied before this Court.

In the same vein, insofar as the judicial claim covering the period from April1, 2015 to June 30, 2015 is concerned, the same was likewise timely flled, since it was also made within thirty (30) days from receipt of an undated letter on September 7, 2017, denying its claim for refund for the second quarter of 201593 Such being the case, the Court finds that Petitioner complied with the above-stated second requisite. Petitioner is a VAT-registered person.

As for its compliance with the third requisite, Petitioner has fulfilled the same by presenting its BIR Certificate of Registration No. OCN 8RC0000019631 dated April 28, 2000 with TIN 205-933-844-000.94 Petitioner is engaged in zero- rated or effectively zero-rated sales during the first and second quarters of 2015. The fourth and Jzfth requisites require that the taxpayer be engaged in zero-rated or effectively zero-rated sales and for zero-rated sales under Sections 106(A)(2)(a)(1), (2) and (b), and 108(B)(1) and (2), the acceptable foreign currency exchange proceeds have been duly accounted for in accordance with BSP rules and regulations. In its Amended Quarterly VAT Returns for the first and second quarters of taxable year 2015, Petitioner reflected total sales of Php3,920,475,507.53,;-¥ 91 Exhibit "P-34", Docket- Vol. 1 (CTA case No. 9655), p. 657; Exhibit "R-4", BIR Records, p. 2139.

92 Docket- Vol. 1 (CTA Case No. 9655), pp. 10 to 21.

93 Par. 4, Stipulation of Facts, JSFI, Docket - Vol. 1 (CTA case No. 9655), p. 287; and Exhibit "R-8".

94 Exhibit "P-39", Docket- Vol. 1 (CTA Case No. 9655), p. 716.

which included zero-rated sales in the aggregate amount of Php3,869,173,319.62, as shown below: First Quarter Second Quarter (Exhibit "P-4")95 (Exhibit "P-5")96 Total Vatable Sales to Private Php 31,883,630.33 Php 19,418,557.58 Php 51,302,187.91 Zero Rated Sales 1,849,381,880.21 2,019,791,439.41 3,869,173,319.62 Total Sales Php1 ,881,265,510.54 Php2,039,209,996.99 Php 3,920,475,507.53 Petitioner claims that during the first and second quarters of taxable year 2015, it engaged in the following sales of goods and services, which are entitled to the benefit of zero percent (0%) VAT pursuant to Sections 106(A)(2)(a) and 1 08(B)(2) of the NIRC of 1997, as amended: (a) export sales of manufactured tobacco and cigarettes actually shipped to foreign territories outside the Philippines; and (b) sale of administrative and transactional services, processes in human resources area, information services and/ or information technology-related services rendered to various rendered to various non-resident foreign corporations ("NRFC") who are not engaged in business in, and are outside the Philippines when the services were rendered. Based on the Schedules of Zero-Rated Sale of Goods and Service submitted by Petitioner, the breakdown of the alleged zero-rated sales of Php3,869,173,319.62 is as follows: First Quarter Second Quarter Total Exhibit97 Amount Exhibit98 Amount Zero-Rated Sale of Goods "P-44" Php 1,691,732,931.42 "P-45" Php 1,888,834,735.43 Php3,580,567,666.85 Zero-Rated Sale of Service Total "P-46" 157,648,948.79 Php1,849,381,880.21 a) Zero-rated sale of goods (export sales of manufactured tobacco and cigarettes) Php3,580,567,666.85 / 95 CTA Case No. 9655, Docket, Vol. 1, p.572. 96 !d., p. 574.

"P-47" 130,956,703.98 288,605,652.77 Php2,019,791,439.41 Php3,869,173,319.62 97 Compact Disc ["CD'1 (Exhibits to the Final Report on the Result of the Procedures Performed).

98 !d.

With regard to Petitioner's alleged export sales of goods actually shipped to foreign territories, the pertinent provision of Section 106(A)(2)(a)(1) of the NIRC of 1997, as amended, states: "SEC. 106. Value-Added Tax on Sale of Goods or Properties.- (A) Rate and Base of Tax. - x x x

(2) The following sales by VAT -registered persons shall be subject to zero percent (0%) rate:

(a) Export Sales. -The term 'export sales' means:

(1) The sale and actual shipment of goods from the Philippines to a foreign country, irrespective of any shipping arrangement that may be agreed upon which may influence or determine the transfer of ownership of the goods so exported and paid for in acceptable foreign currency or its equivalent in goods or services, and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP);" Based on the foregoing, in order for an export sale to qualify as zero- rated, the following conditions must be present: 1.) the sale was made by a VAT registered person; 2.) there was sale and actual shipment of goods from the Philippines to a foreign country; and, 3.) the sale was paid for in acceptable foreign currency accounted for in accordance with the rules and regulations of the BSP. As for the first condition, it is already setded that Petitioner is a VAT- registered person.99 Anent the second condition, any VAT registered person claiming VAT zero-rated direct or considered export sales must present, among others, the following documents:

1.) the sales invoice as proof of sale of goods; and, 2.) bill of lading or airway bill as proof of actual shipment of goods from the Philippines to a foreign country/>"'

99 Exhibit "P-39", Docket- Vol. 1 (CTA Case No. 9655), p. 716.

Corollary to the first type of document, the sales invoices (Sis) must comply with the pertinent invoicing requirements, containing all the required information under Section 113(A) and (B) of the NIRC of 1997, as amended, to wit:

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

(1) A VAT invoice for every sale, barter or exchange of goods or properties; and

(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:

(a) The amount of the tax shall be shown as a separate item in the invoice or receipt; XXX XXX XXX

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

(3) The date of transaction, quantity, unit cost and description of the goods or properties or nature of the service; and

(4) In the case of sales in the amount of One thousand pesos (Php1,000) or more where the sale or transfer is made to ~

VAT-registered person, the name, business style, if any, address and Taxpayer Identification Number (TIN) of the purchaser, customer or client."100 These provisions are further implemented by Section 4.113-1 (A) and (B) of Revenue Regulations ("RR") No. 16-2005, as amended, to wit: "SEC. 4.113-1.

Invoicing Requirements.- (A) A VAT-registered person shall issue:-

(1) A VAT invoice for every sale, barter or exchange of goods or properties; and

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

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

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

(a) The amount of the tax shall be shown as a separate item in the invoice or receipt; XXX XXX XXX#"' 100 Underscoring added.

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

XXX XXX XXX

(3) In the case of sales in the amount of One thousand pesos (Php1,000) or more where the sale or transfer is made to a VAT-registered person, the name, business style, if any, address and TIN of the purchaser, customer or client, shall be indicated in addition to the information required in (1) and (2) of this Section."101 In addition to the above requirements, the Sis must be duly registered with the BIR pursuant to Section 237, in relation to Section 238, both of the NIRC of 1997, as amended, which respectively provide: "SEC. 23 7.

Issuance of Receipts or Sales or Commercial Invoices. - All persons subject to an internal revenue tax shall, for each sale or transfer of merchandise or for services rendered valued at Twenty-five pesos (P25.00) or more, issue duly registered receipts or sales or commercial invoices, prepared at least in duplicate, showing the date of transaction, quantity, unit cost and description of merchandise or nature of service xxx" (Underscoring supplied) "SEC. 238.

Printing of Receipts or Sales or Commercial Invoices. - All persons who are engaged in business shall secure from the Bureau of Internal Revenue an authority to print receipts or sales or commercial invoices before a printer can print the same. No authority to print receipts or sales or commercial invoices shall be granted unless the receipts or invoices to be printed are serially numbered and shall show, among other things, the name, business style, Taxpayer Identification Number (TIN) and business address of the person or entity to use the same, and such other information that may be required by rules and regulations to be promulgated by the Secretary of Finance, upon recommendation of the Commissioner." / 1°1 Underscoring added.

PHILIP MORRIS (THAILAND)

LIMITED

"P 58 145"

"P 58-291"

"P 58-379"

VINATABA PHILIP MORRIS LTD

"P-58-388" PT PHILIP l\IORRIS INDONESIA "P-58-398"

PT PHILIP MORRIS INDONESIA

"P-58-398" Philip Morris Products S.A. "P-58-417" Philip Morris Products S.A.

"P 58-417"

Philip Morris (Thailand) Limited "P-58-502" Philip Morris (Thailand) Limited "P-58-502" Vinataba Philip Morris Ltd.(!) "P-58-553" Vinataba Philip Morris Ltd.(!)

"P 58 553"

Vinataba Philip Morris Ltd.(!) "P-58-554" Vinataba Philip Morris Ltd.(!)

"P-58 554"

Vinataba Philip Morris Ltd.(!) "P-58-555" Vinataba Philip Morris Ltd.(!)

"P 58 555"

Vinataba Philip Morris Ltd.(!)

"P 58-569"

Vinataba Philip Morris Ltd.(!) "P-58-569" Vinataba Philip Morris Ltd.(!)

"P-58 570"

Vinataba Philip Morris Ltd.(!) "P-58-570" 9502020508 9502020508 9502020508 9502020508 9502020550 9502020550 9502020550 9502020551 9502020551 9502020551 9502020552 9502020552 9502020552 9502020553 9502020553 9502020553 9502020594 9502020667 9502020667 9502020715 9502020715 9502020715 9502020719 9502020722 9502020722 9502020722 9502020756 9502020765 9502020775 9502020775 9502020794 9502020794 9502020879 9502020879 9502020930 9502020930 9502020931 9502020931 9502020932 9502020932 9502020946 9502020946 9502020947 9502020947 24/01/2015 1,250,000.00 1,699,711.33 24/01/2015 1,160,000.00 1,577,332.12 24/01/2015 35,000.00 47,591.92 24/01/2015 95,000.00 129,178.06 28/01/2015 3,813.60 t7o,658.6o I 28/01/2015 28,125.30 1,258,607.17 28/01/2015 12,394.20 554,640.45 28/01/2015 12,870.90 575,972.77 28/01/2015 19,068.00 853,293.00 28/01/2015 12,394.20 554,640.45 28/01/2015 7,150.50 319,984.88 28/01/2015 22,404.90 1,002,619.27 28/01/2015 14,777.70 661,302.07 28/01/2015 13,347.60 597,305.10 28/01/2015 19,068.00 853,293.00 28/01/2015 11,917.50 533,308.12 07/02/2015 3,057,600.00 4,158,968.54 11/02/2015 990.00 44,262.90 11/02/2015 964.00 43,100.44 18/02/2015 11,917.50 532,831.43 18/02/2015 26,695.20 I ,193,542.39 18/02/2015 5,720.40 255,759.08 I 25/02/2015 2,600,000.00 3,536,537.88 25/02/2015 2,357,500.00 3,206,687.70 25/02/2015 40,000.00 54,408.28 25/02/2015 2,500.00 3,400.52 23/02/2015 7,244,546.00 296,615.07 27/02/2015 17,616.24 787,622.09 24/02/2015 10,964.10 490,204.91 24/02/2015 33,369.00 1,491,927.99 05/03/2015 53,776.80 2,377,472.33 05/03/2015 29,000.00 1,282,090.00 16/03/2015 2,128,000.00 2,883,201.96 16/03/2015 672,000.00 910,484.83 13/03/2015 30,828.00 1,362,905.88 13/03/2015 47,269.60 2,089,789.02 13/03/2015 76,042.40 3,361,834.51 13/03/2015 2,055.20 90,860.39 13/03/2015 46,242.00 2,044,358.82 13/03/2015 31,855.60 1,408,336.08 16/03/2015 67,648.00 2,990,718.08 16/03/2015 12,684.00 560,759.64 16/03/2015 50,736.00 2,243,038.56 16/03/2015 29,596.00 1,308,439.16 ~

Vinataba Philip Morris Ltd.(I) “P_58-571” | 9502020948 | 16/03/2015 8,456.00 373,839.76 Vinataba Philip Morris Ltd.() Vinataba Philip Morris Ltd.(1) Vinataba Philip Morris Led.) Vinataba Philip Morris Lrd.(1) Vinataba Philip Morsis Ltd.(D) 2,570,148.35 Vinataba Philip Morris Ltd.() Vinataba Philip Morris Ltd.(1) 17/03/2015 67,648.00 Philip Morris Korea Inc.

Philip Morris Korea Inc. “P-58-611” | 9502020988 | 26/03/2015 19,389.00 857,187.69 Philip Morris Korea Inc. “P-58-611” | 9502020988 | 26/03/2015 6,744.00 298,152.24 Export sales with Airway Bill or Bill of Lading but were denied admission by the Court Philip Morris International “p.58-646” | 9502021029 | 26/03/2015 8,860.00 391,700.60 Taiwan Tobacco & Liquor Corp. “P_58-639” | 9502021022 | 26/03/2015 73,210.80 3,236,649.47 Philip Morris International “P.58-646” | 9502021029 | 26/03/2015 822.80 36,375.99 Second quarter Export sales without Airway Bills or Bills of Lading PHILIP MORRIS KOREA INC. “P-59-38” 9502021071 | 07/04/2015 43,031.10 1,909,720.22 VINATABA PHILIP MORRIS LTD “P-59-41” 9502021074 | 07/04/2015 3,986.40 176,916.43 PHILIP MORRIS KOREA IN “P-59-113” | 9502021146 | 08/04/2015 1,806.09 80,154.27 PHILIP MORRIS KOREA INC “P-59-114" | 9502021147 | 08/04/2015 6,832.32 303,218.36 PHILIP MORRIS KOREA INC “P_59-115” | 9502021148 | 08/04/2015 1,872.00 83,079.36 PHILIP MORRIS KOREA INC ‘“P-59-116” | 9502021149 | 08/04/2015 3,193.92 141,746.17 “P-59-118” | 9502021151 | 08/04/2015 6,887.16 PHILIP MORRIS KOREA INC 305,652.1 Subtotal ee ee 66,060,112.44 136,834,917.18 PHILIP MORRIS KOREA INC “P-59-117” | 9502021150 | 08/04/2015 5,752.32 255,287.96

I C

17/04/2015 PHILIP MORRIS KOREA INC “P-59-223” } 9502021256 | 22/04/2015 5,752.32 255,287.96 6 PHILIP MORRIS KOREA INC “P-59-159” | 9502021192 | 17/04/2015 2,721.60 120,784.61 PT PHILIP MORRIS INDONESIA “P-59-162” | 9502021195 | 17/04/2015 26,484.48 1,175,381.22 PT PHILIP MORRIS INDONESIA “P-59-192” | 9502021225 | 22/04/2015 403.20 17,894.02 PT PHILIP MORRIS INDONESIA “P-59-192” | 9502021225 | 22/04/2015 671.20 29,787.85 . 68 PHILIP MORRIS KOREA INC “P-59-225” | 9502021258 | 22/04/2015 4,357.44 193,383.19 PHILIP MORRIS KOREA INC. “P-59-224” | 9502021257 | 22/04/2015 1,806.09 80,154.27 PHILIP MORRIS KOREA INC. “P-59-226” | 9502021259 | 22/04/2015 1,872.00 83,079.36

LIMITED

"P-59 659"

PT PHILIP MORRIS INDONESIA

J__First Quarter | Second Quarter | Total Curren *Peso Valuc of Sales Curren: *Peso Value of Sales Curren Sales sales invoices 701,584,740.38 1,691,732,931.42 482,274,106.10 1,888,834,735.43 1,183,858,846.48 3,580,567,666.85 Less: Export sales without ABs/Bis or with denicd exhibits for ABs/BLs 66,060,112.44 136,834,917.18 56,676,919.78 124,674,924.23 122,737,032.22 261,509,841.41 Export sales substantiated with SIs and ABs/BLs 635,524,627.94 1,554,898,014.24 425,597 186.32 1,764,159,811.20 1,061,121,814.26 3,319,057,825.44 * The amounts were converted based on the rate used per ‘Schedule of Zero-Rated Sales of Gonads” (Exhibits “Pt” and ‘P-45"). **S aks in Foreign currency include C'S Dollar and Thailand Babt.

As for the “rd condition, and in relation to the // requisite, Petitioner presented the Certifications of Inward Remittances’ issued by Citibank N.A. purportedly showing the payments for its export sales in acceptable foreign currency accounted for in accordance with the rules and regulations of the BSP.

However, a scrutiny of the amounts shown in the schedule of zero-rated sale of goods ms-d-vs the amounts reflected in the certificates of inward remittances reveals that out of the properly substantiated export sales of Php3,319,057,825.44 (or 1,061,121,814.26 in foreign currency), the amount of Php2,485,672,888.17 (or 1,049,654,029.73 in foreign currency), as detailed hereunder, cannot be traced to the inward remittances per bank certifications or has no proof of payment in acceptable foreign currency accounted for in accordance with rules and regulations of the BSP:

107 Exhibits “P-57” to “P-57-49”, ICPA Report Binder (Exhibit “P-38-b”), pp. 289 to 338.

an Ta SEE en Name of Buyer No. Exhibit No. | Foreign Currency Peso Value of Sales First Quarter Export sales with AB/BLs but were not traced to certifications of inward Po remittances PHILIP MORRIS KOREA INC. "P-58-2" 1,128,953.00 PHILIP MORRIS KOREA INC, "P-58-2" “P-60-2" 18,564.00 830,739.00 PHILIP MORRIS KOREA INC. "P-58-2" “P-60-2" 476.00 21,301.00 "p " PLTILIP MORRIS KOREA INC "P_58-3" 127,806.00 PLTILIP MORRIS KOREA INC, "P-58-3" 1,853,187.00 PHILIP MORRIS KOREA INC. "p58-4" 1,980,993.00 PHILIP MORRIS KOREA INC, "p58-5" 42,602.00 PUTLIP MORRIS KOREA INC. "P-58-14" "P-60-14" 30,426.80 1,361,599.30 PITLIP MORRIS KOREA INC. “p-58-14" "P-60-14" 30,426.80 1,361,599.30 PHN.AP MORRIS KOREA INC. "P-58-15" "P-60-15" 18,256.08 816,959.58 "P-58-15" "P-60-15 42,597.52 1,906,239.02 PLHLIP MORRIS KOREA INC. "P-58-16" “P-60-16" 36,512.16 1,633,919.16 PHILIP MORRIS KOREA INC. "P-58-16" "P-60-16" 24,341.44 1,089,279.44 PHILIP MORRIS KOREA INC.

-60- PHILIP MORRIS KOREA INC. "p-58-5" "p-60-5" 29,512.00 1,320,662.00 PHILIP MORRIS KOREA INC. "P-58-5" “P-60-5" 13,804.00 617,729.00 PLILIP MORRIS (HAILAND) LIMITED "P.58-17" 375,785.78 PHILIP MORRIS (TITAILAND) LIMITED "P-58-17" 235,200.00 319,817.68 PHILIP MORRIS (THAILAND) LIMITED "D.58-18" 1,599,088,42 PHILIP MORRIS (FHAI.AND) LIMITED "P.58-19" 1,121,809.49 PHILIP MORRIS (THAILAND) LIMITED "D.58-19" 2,413,590.09 PHILIP MORRIS (THAILAND) LIMITED "P-58-19" "P-60-17" 3,535,399.57 PHILIP MORRIS (I HAILAND) LIMITED "p.58-19" | "P-60-17" 122,379.22 "p.58-19" 815,861.44 "p.58-19" 2,039,653.60 P5819": 897,447.58 “p-58-20" 516,712.26

PETLIP MORRIS (LILATLAND) LIMITED

PHILIP MORRIS (FHAILAND) LIMIVED

PHILIP MORRIS (THAILAND) LIMITED

PHILIP MORRIS (11TAILAND) LIMITED

PHILIP MORRIS (THAILAND) LIMITED

"P-58-20" 1,658,918.26 PHILIP MORRIS (THATLAND) LIMITED "P-58-20" 1,495,745.97 PITILIP MORRIS (FHAILAND) LIMITED "P-58-20" 101,982.68 PHILIP MORRIS (1 HAILAND) LIMITED "p-58-20" 67,988.45 PHILIP MORRIS (THAILAND) LIMITED "P.58-20" 248,157.85 PLIILIP MORRIS (tHAILAND) LIMITED "P.58-20" 455,522.64 PHILIP MORRIS (CHAILAND) LIMITED "P58-20" 166,571.71 PHILIP MORRIS (VHATLAND) LIMITED "P-58-20" | "P-60-17" 44,192.49 PHILIP MORRIS (LHAILAND) LIMITED "P-58-20" "P-60-17" 7,500.00 10,198.27 PHILTP MORRIS (LHAILAND) LIMITED "P-58-20" "P-60-17" 20,000.00 27,195.38 PHILIP MORRIS (LILATLAND) LIMITED “P-58-21" “P-60-17" 2,024,000.00 2,752,172.59 PHILIP MORRIS (THAILAND) LIMITED "P-58-21" "P-60-17" 776,000.00 1,055,180.80 PHILIP MORRIS (THAILAND) LIMITED "P-58-22" "P-60-17" 429,000.00 583,340.92 PHILIP MORRIS (YHAILAND) LIMITED "P-58-22" "P-60-17" 1,023,000.00 1,391,043.76 PHILIP MORRIS (PHAILAND "P-58-23" "P-60-17" 69,300.00 94,231.99 PHILIP MORRIS (FHATLAND) LIMITED P-58-23" "P-60-17" 224,400.00 305,132.18

PHILIP MORRIS (VHAILAND) LIMITED

Z o PHILIP MORRIS (THAILAND) LIMITED "P-58-22" “p-60-17" 198,000.00 269,234.28 "P-60-17" 36,300.00 "P-58-23" 49,359.62 108 Sales in Foreign currency include US Dollar and Thailand Baht.

PITLIP MORRIS (THALLAND) LIMITED "P-58-24" "P-60-18" 2,600,000.00 3,535,399.58 PHILIP MORRIS (LHAILAND) LIMITED 1,027,500.00 PHILIP MORRIS (LAILAND) LIMITED 622,500.00 PHILIP MORRIS (THAILAND) LIMITED 1,520,000.00 PHILIP MORRIS (THAILAND) LIMITED 280,000.00 PHILIP MORRIS (THAILAND) LIMITED "P.60-18" 1,384,000.00 PHILIP MORRIS (HHAILAND) LIMITED "P58-25" 816,000.00 1,109,571.56 PHILIP MORRIS (VHAILAND) LIMITED "P-58-26" 2,000,000.00 PHILIP MORRIS KOREA INC, "P.60-20" 60,234.40 PIHILIP MORRIS KOREA INC. "P60-21" 60,234.40 PHILIP MORRIS KOREA INC. 60,234.40 PHILIP MORRIS KOREA INC. 60,234.40 PHILIP MORRIS KOREA INC. "P-58-33" "P-60-24" 30,031.20 1,343,896.20 "P-58-34" "P-60-25" 57,810.92 2,587,038.67 PHILIP MORRIS KORESA INC. "P-58-34" "P-60-25" 3,042.68 136,159.93 PIHLIP MORRIS KOREA INC. -60- *P-58-35" “P-60-26" 1,116.00 49,941.00 PHILIP MORRIS KOREA INC.

PHILIP MORRIS KOREA INC. 18,256.08 PHILIP MORRIS KOREA INC. "P_60-27" 6,610.64 PHILIP MORRIS KORRA INC. 5,545.40 PHILIP MORRIS KOREA INC. "P-58-37" 4,494.49 PHILIP MORRIS KOREA INC. "P-58-38" 2,380.00 PHILIP MORRIS KORLA INC. 24,752.00 PHILIP MORRIS KORA INC. 11,424.00 PHILIP MORRIS KOREA INC. 19,040.00 PHILIP MORRIS KOREA INC. 44,268.00 PHILIP MORRIS KOREA ENC. 9,996.00 PHILIP MORRIS KOREA INC. "P-60-32" 34,272.00 PHILIP MORRIS KOREA INC. 24,447.00 PHILIP MORRIS KOREA INC. 1,686.00 PHILIP MORRIS KOREA ING. 26,133.00 PHILIP MORRIS KOREA INC "P-58-39" "P-60-30" 13,804.00 617,729.00 PHILIP MORRIS KOREA INC. "P-58-35" "P-60-26" 875.55 39,180.86 PHILIP MORRIS KOREA INC, "P-58-38" "P-60-29 17,136.00 766,836.00 PHILIP MORRIS KOREA INC "P_58-44" 4,561.20 PHILIP MORRIS KOREA INC. 42,571.20 PLIILIP MORRIS KOREA INC. 506.80 PLTILIP MORRIS KOREA INC. "P-60-36" 12,163.20 PHILIP MORRIS KOREA ING. 34,462.40 PHILIP MORRIS KOREA INC. "P-58-46" "P-60-37" 47,132.40 2,109,174.90 PHILIP MORRIS KOREA INC. "P-58-47" "P-60-38" 26,412.00 1,181,937.00 PHILIP MORRIS KOREA INC. "P-58-48" "P-60-39" 1,988.00 88,963.00 PHILIP MORRIS KOREA INC. "P-58-48" "P-60-39" 24,424.00 1,092,974.00 PHILP MORRIS KOREA INC. 2,455.20 PILIP MORRIS KOREA INC. 5,923.20 PIHILIP MORRIS KOREA INC. 1,803.78 80,719.15 PHILIP MORRIS (FHATLAND) LIMITED 222,500.00 PHILIP MORRIS (THAILAND) LIMITED 1,107,500.00 1,505,944.24 PHILIP MORRIS (LHATLAND) LIMITED "P-58-72" | "P-60-56" 82,500.00 PHILIP MORRIS KOREA INC. "P-58-61" "P-60-52" 32,404.80 1,450,114.80 CfA CASE NOS. 9655 & 9695 1'1111.11' C\fORRIS (HL\IJ.,\ND) LIMITED I'HIJ.II' MORRIS (HIAILAND) LIMITED

PHILIP MORRIS (HIAILAND) LIMITED

PHILIP MORRIS (l'HAILAND) LIMITED PHILIP MORRIS (l'IIAILAND) LIMITED PI liLII' MORRIS (I'!IAILAND) LIMITED PI 111.11' MORRIS (fHA!LAND) LIMITED Pill LIP MORRIS (I'! L\ILAND) LIMITED PIIILIP MORRIS (l'!IAILAND) LIMITED I'IIILIP MORRIS (l'Hi\!LAND) LIMITED Pll!LIP MORRIS (l'HAILAND) LIMITED

PHILIP MOIUUS (I'HAILAND) LIMITED

PI !ILl!' MORRIS (I'IIAILAND) LIMITED PIIILIP MORRIS (II !All .AND) LIMITED PI Ill .II' MOIUUS en-IAILAND) LIMITED I'I!ILII' MORRIS en L\ILAND) LIMITED PHI! .II' MORRIS('l'IIAILANLl)_IJMITED PHILIP MORRIS (l'IIAILAND) LIMITED I'IIILIP MORRIS en IAILAND) LIMITED PI liLII' MORRIS (fl IAILAND) LIMIT liD I'IIIJ.II' MORRIS el'Hi\ILAND) LIMITED l'fiiJ.II' MORRIS (J'HA!Li\Nll)_L!MITED I'IIILIP MORRIS (fHAILAND) LIMITED PIIILIP MORRIS en !AlLAN D) LIMITED

PIIILIP MORRIS (I 'IIAILAN D) LIMITED

PIIILIP MORRIS KOREA INC:. PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PIIILIP MORRIS KOimi\ INC. PIIILIP MORRIS KORE,\ INC PIIILIP MORRIS KORI·:A INC:. PHILIP MOIUUS KORliA INC. PIIILIP MORRIS KOREA INC. PHILIP MOIUUS KOREA INC. PIIILIP MORRIS KORE,\ INC PHILIP MORRIS KOREA INC:. PHILIP MOIU\IS KOREA INC. PHILIP MOIUUS KOREA INC. PHILIP MORRIS KOREA INC. PIIILIP MORRIS KOIUiA INC. PHILIP MORRIS KOREA INC.

PIIILIP MORRIS KOREA INC

PHILIP MORRIS KOREA INC. PIIIL!l' MORRIS KOREA INC. PHILIP MOIUUS KOREA INC. PIIILIP MORRIS KOHh\ INC. PIIILIP MORRIS KO!lliA INC. PHILIP MORRIS KOREA INC. ''1'-58-72'' "1'-60-56" "P-58-72" "P-60-56" "P-58-73" "P-60-56" "P-58-73" "P-60-56" "P-58-73" "P-60-56" "P-58-73" "P-60-56" "P-58-74" "P-60-56" "P-58-74" "P-60-56" "P-58-75" "P-60-56" "P-58-75" "P-60-56" "P-58-75" "P-60-56" "P-58-75" "P-60-56" "P-58-75" "P-60-56" "1'-58-76" "P-60-56" "P-58-77" "P-60-56" "P-58-77" "P-60-56" "P-58-77" "P-60-56" "P-58-77" "P-60-56" "P-58-77" "P-60-56" "P-58-78" "P-60-56" "P-58-79" "P-60-56" "P-58-79" "P-60-56" "P-58-79" "P-60-56" "P-58-79" "P-60-56" "P-58-79" "P-60-56" "P-58-80" "ll-60-57" "P-58-80" "P-60-57" "P-58-81" "P-60-58" "P-58-81" "P-60-58" "P-58-86" "P-60-60" "P-58-86" "P-60-60" "P-58-87" "P-60-61" "P-58-87" "P-60-61" "P-58-87" "P-60-61" "P-58-88" "P-60-62" "P-58-88" "P-60-62" "P-58-89" "P-60-63" "P-58-89" "P-60-63" "P-58-89" "P-60-63" "P-58-90" "P-60-64" "P-58-90" "P-60-64" "P-58-91" "P-60-65" "P-58-92" "1'-60-66" "P-58-92" "P-60-66" "P-58-92" "P-60-66" "P-58-93" "P-60-67" "P-58-93" "P-60-67" "P-58-93" "P-60-67" "P-58-94" "P-60-68" 597,500.00 812,462.02 590,000.00 802,263.75 7,500.00 10,198.27 2,592,500.00 3 525,201.31 1,987,500.00 2 702,541.02 162,500.00 220,962.47 2,102,100.00 2 858,370.56 837,900.00 1,139,350.50 826,440.00 1,123,767.54 807,040.00 1,097,388.03 279,360.00 379,865.09 7,760.00 10,551.81 407,400.00 553,969.92 776,000.00 1,055,180.80 2,824,640.00 3 840,858.10 1,280,400.00 1,741,048.31 558,720.00 759,730.17 535,440.00 728,074.75 232,800.00 316,554.24 2,587,960.00 3 519,027.96 1,753,760.00 2,384,708.61 2, 126,240.00 2,891,195.38 2,246,520.00 3,054,748.40 3,880.00 5,275.90 853,600.00 1,160,698.88 32,404.80 1,450,114.80 25,485.49 1,140,475.68 14,808.00 662,658.00 10,677.47 477,816.78 18,244.80 816,454.80 28,887.60 1 292,720.10 12,780.00 571,905.00 4,260.00 190,635.00 9,372.00 419,397.00 40,544.00 1,814,344.00 6,588.40 294,830.90 3,091.00 138,322.25 20,513.00 917,956.75 2,529.00 113,172.75 14,612.00 653,887.00 11,521.00 515,564.75 45,504.90 2,036,344.27 5,236.00 234,311.00 23,324.00 1,043,749.00 15,708.00 702,933.00 8,568.00 383,418.00 13,804.00 617,729.00 21,896.00 979,846.00 6,832.32 305,746.32 /l"

PIIILIP MORRIS KOREA INC

PI Ill.!!' MORRIS KOREA INC PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PIIILIP MORRIS KOREA INC. PI IlLII' MORRIS KOREA INC PI IlLII' MOIUUS KOREA INC.

CORPORATION

"P-58-128" "P-60-81"

"p-60-81" "p-60-81"

"P-58-129" "P-60-81"

"P-58-129" "P-60-81" 184,800.00 3,300.00 326,700.00 19,400.00 7,760.00 128,040.00 15,520.00 251,285.33 4,487.24 444,236.55 26,379.52 10,551.81 174,104.83 21,103.62 "P-58-130" "P-60-81" 330,000.00 448,723.79 "P-58-140" "P-60-91" 51,105.60 2,286,975.60 Fnsesai | spsoor | sens “P-58-142" "P-60-91" 67,532.40 3,022,074.90 PHILIP MORRIS KOREA INC. "P-58-146" "P-60-92" 3,193.92 142,927.92 5,475.60 245,033.10 367,549.65 PITILIP MORRIS KOREA INC. 109,400.32 1,356,981.10 PHILIP MORRIS KOREA INC. 519,213.22 PHILIP MORRIS KORA INC. 2,036,344.27 PHILIP MORRIS KOREA INC. "P-60-97" 334,300.40 PHILIP MORRIS KOREA INC. "P-60-97" 3,551,941.75 PIIILIP MORRIS KOREA ING. "P-60-98" 1,044,688.75 PLHLIP MORRIS KOREA INC. "P-60-98" PHILIP MORRIS KOREA INC. "P-60-99" PHILEP MORRIS KOREA INC. "P-60-100" 86,843.40 PHILIP MORRIS KOREA INC, PLIILIP MORRIS KORIZA INC. PLITLIP MORRIS KOREA INC. PLITLIP MORRIS KOREA INC, 389,817.25 PHILIP MORRIS KOREA INC. 2,109,174.90 PHILIP MORRIS KOREA INC, 915,943.00 PIIILIP MORRIS KOREA INC. "p58-159" | "P-60-105" 149,107.00 PHILIP MORRIS KOREA INC. "P.58-159" 915,943.00 PHILIP MORRIS KOREA INC. "P-58-160" 255,612.00 PEIILIP MORRIS KOREA INC. "P-58-160" 1,725,381.00 991,302.00 PHILIP MORRIS KOREA INC. "P-58-161" | "P-60-107" 190,635.00 PHILIP MORRIS KOREA INC. "P-58-162" | "P-60-108" 2,109,174.90 PHILIP MORRIS KOREA INC. "P-58-163" 63,903.00 PHILIP MORRIS KOREA INC. "P58-163" 1,917,090.00 (Vv CTA CASE NOS, 9655 & 9695 PHI.IP MORRIS KOREA INC. “P-58-164" "P-60-110" 11,424.00 511,224.00 PHILIP MORRIS KOREA INC. "P-58-164" | "P-60-110" PHILIP MORRIS (THAILAND) LIMITED "P.58-165" | "P-60-111" PIHILIP MORRIS (I HAILAND) LIMITED "P.58-165" | "P-60-111"

PHILIP MORRIS (LHTATLAND) LIMITED "P-60-111"

PLITLIP MORRIS (THAILAND) LIMITED

PHILIP MORRIS (fHAILAND) LIMITED 2,162,032.82 PHILIP MORRIS (THAILAND) LIMITED 2,600,000.00 | *p.58-166" | PHILIP MORRIS (THAILAND) LIMITED "P-58-166" "P-60-111" 2,600,000.00 3,535,399.57 PHILIP MORRIS (THAILAND) LIMITED "P-58-166" "P-60-111" 1,300,000.00 1,767,699.79 PHILIP MORRIS (FHATILAND) LIMITED "P-58-166" "P-60-111" 415,000.00 564,304.16 PHILIP MORRIS (FHAILAND) LIMITED "P-58-166 "P-60-111" 285,000.00 387,534.18 PHT.IP MORRIS KOREA INC. "P-58-167" "P-60-112" 5,923.20 265,063.20 PHU.IP MORRIS KOREA INC. "P-58-167" "P-60-112" 4,337.34 194,095.96 PHILIP MORRIS (THAILAND) LIMITED "P-58-168" "P-60-113" 2,400,000.00 3,263,445.76 PHILP MORRIS (FHAILAND) LIMITED "P-58-169" "p-60-113" 2,273,680.00 3,091 ,679.73 PHILIP MORRIS (THAILAND) LIMITED "P-58-169" “P-60-113" 112,520.00 153,001.22 PHILIP MORRIS (THAILAND) LIMITED "P-58-171" "P-60-113" 242,500.00 329,744.02 PHILIP MORRIS (LHAILAND) LIMITED "P-58-171" "P-60-113" 2,357 500.00 3,205,655.58

PHILIP MORRIS (THLAILAND) LIMITED

PEULIP MORRIS (THAILAND) LIMITED

PHILIP MORRIS (THAILAND) LIMITED "P-58-169" "P-60-113" 209,520.00 284,898.81 "p-58-171" "P-60-113" 2,600,000.00 3,535,399.57 PHILIP MORRIS (I HATLAND) LIMITE "P-58-171" "P-60-113" 2,600,000.00 3,535,399.57 PHILIP MORRIS (THAILAND) LIMITED "P-58-169" “P-60-113" 1,947,760.00 2,648,503.80 PHILIP MORRIS (VHALLAND) LIMITED "P-58-171" "P-60-113" 1,500,000.00 2,039,653.60 PHILIP MORRIS (THAILAND) LIMITED "p-58-171" "P-60-113" 182,500.00 248,157.85 PHILIP MORRIS (THAILAND) LIMIFED "P-58-166" “P-60-111" 2,600,000.00 3,535,399.57 PHILIP MORRIS (TILAILAND) LIMITED “P-58-169" *Pp-60-113" 27,160.00 36,931.33 PHILIP MORRIS (THAILAND) LIMITED "P-58-169" "P-60-113" 85,360.00 116,069.89 PHILIP MORRIS (FHATLAND) LIMITED "P-58-171" "Pp-60-113" 375,000.00 509,913.40 PHILIP MORRIS (THAILAND) LIMITE "P-58-172" "P-60-113" 2,600,000.00 3,535,399.59 PIHULIP MORRIS (THAILAND) LIMITED "P-58-171" "P-60-113" 2,600,000.00 3,535,399.57 PHILTP MORRIS (PHAILAND) LIMITED "P-58-171" "P-60-113" 635,000.00 3,453.36 iD PHILIP MORRIS (PHAILAND) LIMITED “p-58-172" "P-60-113" 1,100,000.00 1,495,745.97 PHILIP MORRIS (THAILAND) LIMTTT:D "P-58-172" "P-60-113" 600,000.00 815,861.44 PHILIP MORRIS (THAILAND) LIMITED "p-58-172" "P-60-1143" 107,500.00 146,175.17 PITILIP MORRIS (I; HAILAND) LIMITED "p.58-170" | "P-60-113" 776,000.00 1,055,180.80 863, PHILIP MORRIS (THAILAND) LIMITED "p.58-172" | "P-60-113" 592,500.00 805,663.17 PHILIP MORRIS (THAILAND) LIMITED "P-58-171" “p-60-113" 807,500.00 1,098,013.52

PHILIP MORRIS (LEHAILAND) LIMITED

PHILIP MORRIS (THAILAND) LIMITED "P-58-173" "P-60-114" 132,300.00 179,897.44 “P-58-173" "P-60-114 1,631,700.00 2,218,735.19

PHILIP MORRIS (LHAILAND) LIMITED

PHILIP MORRIS (!HAILAND) LIMITED "p-58-174" PHILIP MORRIS (THAILAND) LIMITED "P-58-174" 1,881,600,00 "p.60-114" "P-58-171" "P-60-113" 2,600,000.00 3,535,399.57 PHILIP MORRIS (PHAILAND) LIMITED "P-58-174" "P-60-114" 32,340.00 43,974.93

PIHLIP MORRIS (THAILAND) LIMITED "P-58-174" "P-60-114" 108,780.00 147,915.68 PHILIP MORRIS (LHAILAND) LIMITED "P-58-174" | "P-60-114" 55,860.00 PHILIP MORRIS (THAILAND) LIMITED 990,780.00 PHILIP MORRIS (THAILAND) LIMITED "P.58-174" 517,440.00 PHILIP MORRIS (1LAILAND) LIMITED "P-58-174" 1,120,140.00 PHILIP MORRIS (LHAILAND) LIMITED "P-58-175" | "P-60-114" 1,293,600.00 PHILIP MORRIS (THAILAND) LIMITED "P-60-114" 1,176,000.00 PHILIP MORRIS (THAILAND) LIMITED 1,190,700.00 PHILIP MORRIS (THAILAND) LIMITED 1,617,000.00 PHILIP MORRIS (HHAILAND) LIMITED 14,700.00 PHILIP MORRIS (THAILAND) LIMITED "P-58-176" “P-60-114" 776,000.00 1,055,180.80 PHILIP MORRIS (PIHATLAND) LIMITED "P-58-177" "P-60-114" 2,540,000.00 3,453,813.44 PHILIP MORRIS (PFHAILAND) LIMITED "P-58-177" "P-60-114" 1,260,000.00 1,713,309.02 *P. _ PHILIP MORRIS (THAILAND) LIMITED "P-58-179" "p-60-114" 35,000.00 47,591.92 PHILIP MORRIS (THAILAND) LIMITED "P-58-179" "P-60-114" 215,000.00 292,350.35 PLHLIP MORRIS (THAILAND) LIMITED "P-58-179" "P-60-114" 45,000.00 61,189.61 PHILIP MORRIS (YHAILAND) LIMITED 950,000.00 PHILIP MORRIS (THAILAND) LIMITED 592,500.00 PLILIP MORRIS (I HATLAND) LIMITED 20,000.00 PHILIP MORRIS (LHAILAND) LIMITED "P-58-180" 11,640.00 PHILIP MORRIS (LHAILAND) LIMITED "P.60-114" 376,360.00 PHILIP MORRIS KOREA INC. "P-60-115" 5,236.00 PITILIP MORRIS KOREA INC. 18,088.00 PHILIP MORRIS (FHATLAND) LIMITED "P-58-178" "P-60-114" 776,000.00 1,055,180.80 PHILIP MORRIS (PHAILAND) LIMITED "P-58-179" "P-60-114" 2,600,000.00 3,535,399.58 PHILIP MORRIS (fHAILAND) LIMITED 1,100,000.00 PHILIP MORRIS (LHAILAND) LIMITED 65,000.00 PHILIP MORRIS (LIIAILAND) LIMITED 77,500.00 PHILIP MORRIS (LHAILAND) LIMITED 550,000.00 PHILIP MORRIS KOREA INC, "P-58-181" P-60-115" 20,944.00 937,244.00 PHIL(P MORRIS KOREA INC. "P-58-182” "P-60-116" 44,268.00 1,980,993.00 PHILIP MORRIS KORA INC. "P-58-183" "P-60-117" 26,146.40 1,170,051.40 PHILIP MORRIS KOREA INC. 21,082.04 PHILIP MORRIS KOREA INC. 39,152.36 PHILIP MORRIS KOREA INC. 30,426.80 PHILIP MORRIS KOREA INC. 30,426.80 PHILIP MORRIS KOREA INC. "P-58-183" "P-60-117" 60,697.00 2,716,190.75 PHILIP MORRIS KOREA INC. 60,234.40 PHILIP MORRIS KOREA INC. "P-58-193" 16,202.40 PHILIP MORRIS KOREA INC. 5,833.92 PHILIP MORRIS KOREA INC. 3,443.58 PHILIP MORRIS KOREA INC. 10,365.60 PHU_IP MORRIS KOREA INC. 30,426.80 1,360,382.23 PHILIP MORRIS KOREA INC. "p-58-198" | "P-60-127" 10,392.24 464,637.05 PHILIP MORRIS KOREA INC. "P_58-199" 30,323.60 PLUTLIP MORRIS (THAILAND) LIMITED 588,000.00 PHILIP MORRIS (THAILAND) LIMITED "P_58-202" 100,000.00 PELILIP MORRIS (FHAILAND) LIMITED "p.58-202" | "P-60-130" 2,500,000.00 "60-130" 2,600,000.00

PHILIP MORRIS (TIIAILAND) LIMITED

PIIILIP MORRIS (I'l-L\ I LAND) LIMITED PIIILIP MORRIS (l'IIAILAND) LIMITED PHILIP MORRIS (riiAILAND) LIMITED

PHILIP MORRIS (TIIAILAND) LIMITED

PHILIP MORRIS (Tl !AlLAN D) LIMITED

PHILIP MOIUUS (THAILAND) LIMITED

PIIILIP MORRIS (THAILAND) LIMITED

PliiLIP MORRIS (l'IIAILAND) LIMITED

PI-II LIP MORRIS (THAILAND) LIMITED

PHILIP MORRIS (I'IL\ILAND) LIMI'lliD PI IlLII' MORRIS (rii,\IL\ND) LIMITED PI-III.IP MOIUUS (l'l L-\!l.\ND) I.IMITED

PHILIP MORRIS (THAIU\ND) LIMITED

PIIILIP MORRIS (ri-IAILAND) LIMITED

PIIILIP MORRIS (I'HAILAND) LIMITED

PHILIP MORRIS (TIIAILAND) LIMITED

PHILIP MORRIS lfl L\ILAND) LIMITED PHILIP MORRIS (ri L\IL-\ND) LIMITED

PHILIP MORRIS (TIIAILAND) LIMITED

PHILIP MORRIS (THAILAND) LIMITED

P!IILIP MORRIS (I'HAII.AND) LIMITED PHil .II' MORRIS (ri!AILAND) I.IMITED PI-III.IP MORRIS (I'IIAILAND) LIMITED PIIILIP MORRIS (ll!AII.AND) LIMITED

PIIILII' MORRIS (IHAILAND) LIMITED

PI liLII' MORRIS (l'IIAILAND) LIMITED PHILIP MORRIS (riiAILAND) LIMITED PH II.IP MOIUUS (THAILAND) LIMITED PHILIP MORRIS (IHA!LAND) LIMITED PHILIP MOIUUS (THAll .AND) LIMITED PI IlLII' MORRIS (l'lli\ILAND) LIMITED Pllii.IP MORRIS (ri 1.-\Il.AND) I.IMITED PHII.IP MOIUUS (HL-\ILAND) LIMITED

PI IILIP MORRIS (I'HAIL\ND) LIMITED

PIIILIP MORRIS (J'l-IAILAND) LIMITED PIIILIP MORRIS (fi-IAIJ•\ND) LIMITED PIIII.IP MORRIS (I'IIAILAND) LIMITED PI IlLII' MORRIS (I'fiAILAND) LIMITED l'liii.IP MOIUUS (riiAILAND) I.IMITED PHILIP MOIUUS (fHAILAND) LIMITED PHILIP MORRIS (IHAIJ.AND) LIMITED PIIILIP MORRIS (J'l-L\IJ~\ND) LIMITED PHII.IP MORRIS (l'lli\ILAND) I.IMI'lED

PHILIP MORRIS (THAILAND) LIMITED

PI II LIP MORRIS KOREA INC. PI IlLli' MORRIS KOREA INC. PIIII.IP MORRIS KOREA INC. I'I-11!.11' MCJIUUS KOREA INC. "P-58-202" "P-60-130" "P-58-202" "P-60-130" "P-58-202" "P-60-130" "P-58-202" "P-60-130" "P-58-203" "P-60-130" "P-58-203" "P-60-130" "P-58-203" "P-60-130" "P-58-204" "P-60-130" "P-58-205" "P-60-130" "P-58-206" "P-60-131" "P-58-206" "P-60-131" "P-58-206" "P-60-131" "P-58-207" "P-60-132" "P-58-208" "P-60-132" "P-58-208" "P-60-132" "P-58-209" "P-60-132" "P-58-209" "P-60-132"

"P-58-21 0"

"P-60-132" "P-58-210" "P-60-132" "P-58-210" "P-60-132" "P-58-210" "P-60-132" "P-58-211" "P-60-132" "P-58-211" "P-60-132" "P-58-212" "P-60-132" "P-58-212" "P-60-132" "P-58-213" "P-60-132" "P-58-213" "P-60-132" "P-58-213" "P-60-132" "P-58-213" "P-60-132" "P-58-214" "P-60-132" "P-58-214" "P-60-132" "P-58-215" "P-60-132" "P-58-215" "P-60-132" "P-58-215" "P-60-132" "P-58-215" "P-60-132" "P-58-2!5" "P-60-132" "P-58-215" "P-60-132" "P-58-215" "P-60-132" "P-58-216" "P-60-132" "1'-58-2!7" "P-60-133" "P-58-217" "P-60-133" "P-58-217" "P-60-133" "P-58-217" "P-60-133" "P-58-217" "P-60-133" "P-58-217" "P-60-133" "P-58-218" "P-60-134" "P-58-218" "P-60-134" "P-58-218" "P-60-134" "P-58-219" "P-60-135" 2,600,000.00 3,536,537.88 60,000.00 81,612.41 147,500.00 200,630.51 642,500.00 873,932.92 263,840.00 358,876.98 2,785,840.00 3,789,318.72 11,640.00 15,832.81 1,552,000.00 2,111,041.07 330,000.00 448,868.27 780,000.00 1,060,961.37 570,000.00 775,317.92 1,250,000.00 1,700,258.59 735,000.00 999,752.05 523,320.00 711,823.46 358,680.00 487,879.00 1,220,100.00 1,659,588.41 1,084,860.00 1,475,634.03 4,035,200.00 5,488,706.78 11,640.00 15,832.81 15,520.00 21,110.41 11,640.00 15,832.81 403,520.00 548,870.68 50,440.00 68,608.83 2,262,400.00 3,077,332.04 140,000.00 190,428.96 2,500,000.00 3,400,517.18 260,000.00 353,653.79 2,040,000.00 2,774,822.03 200,000.00 272,041.38 1,012,680.00 1,377,454.30 345,320.00 469,706.64 178,480.00 242,769.72 954,480.00 1,298,290.26 69,840.00 94,996.85 589,760.00 802,195.61 120,280.00 163,605.68 15,520.00 21,110.41 11,640.00 15,832.81 475,200.00 646,370.31 2,600,000.00 3,536,537.87 1,202,500.00 1,635,648.77 1,397,500.00 1,900,889.11 27,500.00 37,405.69 2,127,500.00 2,893,840.13 145,000.00 197,230.00 952.00 42,563.92 21,420.00 957,688.20 21,896.00 978,970.16 8,092.00 361,793.3 ~ y

CfA CASE NOS. 96S5 & 9695

PHILIP MORRIS KOREA INC. PI!!L!P MORRIS KOREA INC Pl!IL!P MORRIS KOREA INC. PI! I LIP MORRIS KOREA INC PHII.!P MORRIS KOREA INC

PHILIP MORRIS KOREA INC

PHILIP MORRIS KOIUiA INC Pl!!L!P MORRIS KOREA INC. Pili UP MORRIS KOREA INC. l'll!Lll' MO!UUS KO!Ui1\ INC. Pllli.!P MORRIS KOREA INC Pll!LIP MORRIS KOilli1\ INC. l'll!Lll' MO!U\IS KO!Uii\ INC PI!!L!P MORRIS KOREA INC Pll!LIP MORRIS KOREA INC PHILIP MORRIS KOREA INC. PHILIP MO!U\IS KOREA INC I'IIILIP MO!UZIS KOIU•:A INC. PI!!LIP MO!UZIS (1'1 !All ,\ND) l.!MITED Pll!LII' MOIU\IS (1'1 L\ILAND) L!MrmD Pll!LIP MORRIS (fliAILAND) LIMITED PI!!LIP MORRIS (fHAILAND) LIMITED PHILIP MORRIS KOREA INC. PI!!Lll' MORRIS KOREA INC PI IlLII' MORRIS KORI•:A INC. I'll II ,]I' MORRIS KOREA INC PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. l'II!Lil' MO!UUS KOREA INC. PHILIP MORRIS KOREA INC. PII!LIP MORRIS (l'l IA!LAND) LIMITED l'IIILIP MO!UUS (ri IAILAND) LIMITED PHII.ll' MORRIS (rl-IAILAND) LIMITED PIJILII' MO!UUS (!'I IA!LAND) LIMITED PIIILIP MOIUUS (l'!IAILAND) LIMITED PH! UP MORRIS (!'HAILAND) LIMITED PHILIP MORRIS (l'IIAILAND) LIMITED Pi liLII' MORRIS (ITIAIL\ND) L!M!Tim PHILIP MORRIS (l'fLIILAND) LIMITED Pi liLII' MORRIS (l'IIAIL\ND) LIMITED

PHILIP MORRIS (1'1-L\ILAND) LIMITED

PHILIP MO!UUS (]']IA!LAND) LIMITED l'II!LII' MORRIS (l'IIAILAND) LIMITED PHil JP MORRIS (l'HAILAND) LIMITED I'IIILII' MO!UUS KOREA INC. PI IlLII' MORRIS KOREA INC !'I liLII' MORRIS KOilliA INC. l'IIILIP MO!UUS KOREA INC. "P-58-219" "P-60-135" "P-58-219" "P-60-135" "P-58-220" "P-60-136" "P-58-220" "P-60-136" "P-58-221" "P-60-137" "P-58-221" "P-60-137" "P-58-222" "P-60-138" "P-58-222" "P-60-138" "P-58-222" "P-60-138" "P-58-223" "P-60-139" "P-58-223" "P-60-139" "P-58-223" "P-60-139" "P-58-224" "P-60-140" "P-58-225" "P-60-141" "P-58-226" "P-60-142" "P-58-227" "P-60-143" "P-58-227" "P-60-143" "P-58-227" "P-60-143" "P-58-228" "P-60-144" "P-58-228" "P-60-144" "P-58-228" "P-60-144" "P-58-228" "P-60-144" "P-58-249" "P-60-156" "1'-58-249" "P-60-156" "1'-58-250" "1'-60-157" "P-58-250" "P-60-157" "P-58-251" "P-60-158" "P-58-251" "P-60-158" "P-58-252" "P-60-159" "P-58-252" "P-60-159" "P-58-252" "P-60-159" "P-58-271" "P-60-169" "P-58-271" "P-60-169" "1'-58-271" "P-60-169" "P-58-271" "P-60-169" "P-58-272" "P-60-169" "1'-58-272" "1'-60-169" "P-58-272" "P-60-169" "P-58-272" "P-60-169" "P-58-273" "P-60-169" "P-58-274" "P-60-170" "1'-58-274" "P-60-170" "P-58-275" "P-60-171" "P-58-275" "P-60-171" "P-58-275" "P-60-171" "P-58-277" "P-60-173" "P-58-278" "1'-60-174" "1'-58-292" "P-60-185" "P-58-292" "P-60-185" 30,464.00 1,362,045.44 5,712.00 255,383.52 24,447.00 1,093,025.37 1,686.00 75,381.06 3,976.00 177,766.96 22,436.00 1 ,003,113.56 20,944.00 936,406.24 19,992.00 893,842.32 3,332.00 148,973.72 16,184.00 723,586.64 2,380.00 106,409.80 25,704.00 1,149,225.84 45,504.90 2,034,524.08 2,916.96 130,417.28 16,202.40 724,409.30 24,093.76 1,077,232.01 30,117.20 1,346,540.01 6,023.44 269,308.00 3,057,600.00 4,158,968.54 285,180.00 387,903.80 1,296,540.00 1,763,562.62 623,280.00 847,789.74 2,961.60 132,413.13 1,963.08 87,769.31 4,260.00 190,464.60 22,15200 990,415.92 25,009.00 1,118,152.39 1,124.00 50,254.04 11,424.00 510,767.04 11,424.00 510,767.04 21,420.00 957,688.20 82,320.00 111,972.22 202,860.00 275,931.57 332,220.00 451,887.93 117,600.00 159,960.33 3,441,560.00 4,681,233.58 77,600.00 105,552.05 120,280.00 163,605.68 628,560.00 854,971.63 1,963,280.00 2,670,466.95 2,600,000.00 3,536,537.87 1,150,000.00 1,564,237.91 2,600,000.00 3,536,537.87 2,500.00 3,400.52 2,597,500.00 3,533,137.36 3,416.16 152,736.51 8,763.30 391,807.14 14,697.20 657,111.81 20,272.00 906,361.12 /I

PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS KORITA INC. PHILIP MORRIS KOREA INC. PLTLIP MORRIS KOREA INC.

PITLIP MORRIS (THAILAND) LIMITED

PHI.IP MORRIS (THAILAND) LIMITED PHU? MORRIS (THAILAND) LIMITED

YHAILAND) LIMITED

PEILIP MORRIS (THAILAND) LIMITED

PHILIP MORRIS (fHALLAND) LIMITED

PHILIP MORRIS (LHAILAND) LIMITED

PHILIP MORRIS

PHI AP MORRIS (THAILAND) LIMITED

PHIU.IP MORRIS (THAILAND) LIMITED

PHILIP MORRIS (THAILAND) LIMITED

PHILIP MORRIS (LHAT_AND) LIMITED

PHILIP MORRIS (THAILAND) LIMITED

PHILIP MORRIS (FHAILAND) LIMITED

PHILIP MORRIS (CHAILAND) LIMITED

PHILIP MORRIS (THAILAND) LIMITED

PHILIP MORRIS (LHATLAND) LIMITED

PHILIP MORRIS (1HAILAND) LIMITED

PHILIP MORRIS (THAILAND) LIMITED

“HATLAND) LIMITED

PHILIP MORRIS

PUTLIP MORRIS (FEAILAND) LIMITED

"P-58-292" “P-58-293" 58-294" "P-58-294" "P-58-294" "P-58-295" "P-58-295" "P-58-296" "P-58-297" “P-58-297" "P-58-297" "P-58-305" "P-58-306" "P-58-307" "P-58-308" "P-58-309" "P-58-310" "p-58-311" “P-58-312" "P-58-313” "P-58-314" “P-58-314" "P-58-315" "p-58-315" "P-58-315" "P-58-315" "P-58-315" "P-58-315" "P-58-316" "P-58-316" "P-58-316" "P-58-316" "P-58-316" "P-58-316" “P-58-316" "P-58-316" “P-58-316" "P-58-316" "P-58-316" "P-58-316" "P-58-316" "P-58-317" -58-317" "P-58-318" "P-58-319" "P-58-320" "P-58-320" "P-58-321" *p.

"Dp "P-60-185" "P-60-187" "P-60-188" "P-60-189" "P-60-190" "P-60-194" "P-60-201" "P-60-201" "P-60-201" "P-60-201" "P-60-201" "P-60-201" "P-60-201" "P-60-201" "P-60-201" 60-201" "P-60-201" "P-60-201" "P-60-201" “P-60-201" "P-60-201" "P-60-201" "P-60-201" “P-60-201" "P-60-201" "P-60-201" "P-60-201" "P-60-202" "P-60-202" "P-60-202" "p_ 12,163.20 47,132.40 7,140.00 11,424.00 25,704.00 10,792.00 15,620.00 47,132.40 21,792.40 21,285.60 4,054.40 16,202.40 30,323.60 60,234.40 60,234.40 2,832.48 5,833.92 8,763.30 5,752.32 1,982.88 1,449,420.00 20,580.00 1,220,100.00 88,200.00 5,880.00 2,940.00 543,816.67 2,107,289.60 319,229.40 510,767.04 1,149,225.84 482,510.32 698,370.20 2,107,289.60 974,338.20 951,679.18 181,272.22 724,409.30 1,355,768.16 2,693,080.02 2,693,080.02 126,640.18 260,834.56 391,807.14 257,186.23 88,654.56 1,971,511.05 27,993.06 1,659,588.40 119,970.25 7,998.02 3,999.01 88,200.00 64,680.00 2,500,000.00 2,500,000.00 1,500,000.00 545,000.00 419,970.25 87,978.18 3,400,517.18 3,400,517.19 2,040,310.31 741,312.75 575,000.00 535,000.00 352,500.00 30,000.00 110,000.00 190,000.00 862,500.00 100,000.00 200,000.00 3,034,160.00 69,840.00 1,552,000.00 582,000.00 905,520.00 270,480.00 14,700.00 782,118.95 727,710.68 479,472.92 40,806.21 149,622.76 258,439.31 1,173,178.43 136,020.69 272,041.38 4,127,085.29 94,996.85 2,111,041.07 791,640.40 1,231,694.53 367,908.76 19,995.03

PHILIP MORRIS (THAILAND) LIMITED

"P-58-321" “P-60-202" 2,378,460.00 3,235,197.65 x Pllll.ll' MORRIS_[I"I L\IL\ND)LIMrrim PI IlLII' MORRIS (IHAILAND) LIMITED PHILIP MORRIS (fHAILAND) LIMITED

PHILIP MORRIS (THAILAND) LIMITED

PI liLli' MORRIS_[l'l !AlLAN D) LIMITED

PIIILII' MORRIS (1'1 L\ILAND) LIMITED

PHILIP MORRIS (I'IIA!Li\ND) LIMITED PHILIP MORRIS (l'IIAILAND) LIMITED PIIILIP MORRIS (fH,\ILAND) LIMITI\D PHILIP MORRIS (I'IIAIL\Nfl)_LIMITED

PIIILIP MORRIS(I'IIAIL\ND) LIMITED

PIIILIP MORRIS (ITIAIL\ND) LIMITED

PI Ill .IP MORRIS (fHAII"\ND) LIMITED

PHILIP MORRIS (I'HAILAND) LIMITED

I'IIILII' MORRIS (IHAILAND) LIMITED

PI liLli' MORI\IS_[l'IIAJL,\ND) LIMITED PI liLII' MOimiS (1'1 IAILAND) LIMITED PIIILIP MORRIS (l'IIAILAND) LIMITED PI liLII' MORRIS (rJ !AJI.AND)I.IMITED PIIILIP MORRIS (fHAII"\NI2)_LIMITED PHILIP MORRIS (l'HAILAND) LIMITED PIIII.IP MORRIS (riL\ILAND) LIMITED Pill LIP MORRIS (fHAILAND) LIMITED

PHILIP MORRIS (THAILAND) LIMITED

PHILIP MORRIS_[l'HAILAND)_LIMI'J'ED PHILIP MORRIS (I'IIAJL,\ND) LIMITED

PHILIP MOIUUS (I'IIAILAND) LIMITED

PI liLII' MOIU\IS (1'1 !AlLAN D) LIMITED l'IIILIP MORRIS (I'HAILAND) LIMITED PHILIP MORRIS (l'HAIL~ND) LIMITED

PHILIP MORRIS(I'HAILAND) LIMITED

PI liLII' MOIU\IS (riiAILAND) LIMITED

PHILIP MORRIS (I'HAILAND) LIMITED

PIIILIP MORRIS (l'IIAILAND) LIMITED PHILIP MORRIS (THAILAND) LIMITim PHILIP MORRIS (I'Ht\ILAND) LIMITED l'IIILJP MOIU\IS_[l'l L\ILAND) I.IMITI-:D PIIII.II' MORRIS (I'HAII~\ND) LIMITED

PHILIP MOIU\IS (JHAILAND) LIMITED

PI liLII' MOIU\IS (l'IIAILAND) LIMITED PHILIP MORRIS (l'HAILAND) LIMITED

PIIILIP MOIU\IS (J'HAII~\ND) LIMITED

PJ-IllJP MORRIS KORJ•:A INC. PI liLII' MORRIS KOREA INC. PHIJ.Il' MORIUS KORl·:A INC. PHILIP MORRIS KOREA INC. PHILIP MOIU\IS KOREA INC. PI II LIP MOIU\IS KOREA INC. "P-58-321" "P-60-202" "P-58-321" "P-60-202" "P-58-321" "P-60-202" "P-58-321" "P-60-202" "P-58-321" "P-60-202" "P-58-322" "P-60-202" "1'·58-322" "P-60-202" "1'·58-322" "P-60-202" "P-58-322" "P-60-202" "P-58-322" "P-60-202" "1'·58-322" "P-60-202" "P-58-322" "P-60-202" "P-58-322" "P-60-202" "P-58-322" "P-60-202" "P-58-323" "P-60-202" "P-58-323" "P-60-202" "P-58-323" "P-60-202" "P-58-324" "P-60-202" "P-58-324" "P-60-202" "P-58-324" "P-60-202" "P-58-324" "P-60-202" "P-58-324" "P-60-202" "P-58-324" "P-60-202" "P-58-325" "P-60-202" "P-58-325" "P-60-202" "P-58-325" "P-60-202" "P-58-326" "P-60-202" "P-58-327" "P-60-202" "P-58-327" "P-60-202" "P-58-327" "P-60-202" "1'·58-328" "P-60-202" "1'·58-328" "1'·60-202" "P-58-329" "P-60-202" "P-58-329" "P-60-202" "P-58-330" "P-60-202" "P-58-330" "P-60-202" "P-58-331" "P-60-202" "P-58-332" "P-60-202" "1'·58-332" "1'-60-202" "P-58-333" "P-60-202" "P-58-334" "P-60-203" "P-58-334" "P-60-203" "1'·58-334" "P-60-203" "P-58-339" "P-60-207" "1'·58-339" "P-60-207" "Jl-58-340" "P-60-208" "P-58-341" "P-60-209" "P-58-341" "1'-60-209" "1'·58-343" "P-60-210" ' 664,440.00 903,775.86 ' 8,820.00 I1,997.02 117,600.00 I59,960.33 I 385,140.00 523,870.08 17,640.00 23,994.05 I 2,600,000.00 3,536,537.86 1,600,000.00 2, 176,331.oo I 1,000,000.00 1,360,206.88 2,365,000.00 3,216,889.26 I 235,000.00 3I9,648.62 2,600,000.00 3,536,537.88 I 1,100,000.00 1,496,227.56 880,000.00 1,196,982.05 J 120,000.00 I63,224.83 673,260.00 915,772.88 1 596,820.00 811,798.67 !

1,375,920.00 1,87I ,535.84 1 2,600,000.00 3,536,537.88 I 2,377,500.00 3,233,891.85 1 222,500.00 3o2,646.o3 I 492,500.00 669,901.89 1,135,000.00 I ,543,834.80 !

672,500.00 914,739.12 I 2,328,000.00 3,166,561.6I 931,200.00 1,266,624.64 38,800.00 52,776.03 I 388,000.00 527,760.27 2,056,400.00 2,797,129.42 I 543,200.00 738,864.37 116,400.00 158,328.08 I 2,040,000.00 2,774,822.02 360,000.00 489,674.48 I 23,280.00 31,665.62 2,304,720.00 3,134,895.99 !

302,640.00 411,653.01 3,189,360.00 4,338,189.40 330,000.00 448,868.27 1,497,680.00 2,037,154.63 248,320.00 337,766.57 330,000.00 448,868.27 3,057,600.00 4,158,968.54 2,407,860.00 3,275, 187.73 649,740.00 883,780.82 12,163.20 543,816.67 34,969.20 1,563,472.93 45,504.90 2,034,524.08 I9,040.00 851,278.40 25,228.00 1,127,943.88 47,132.40 2,107,289.60 /

PIIILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS (l'IL\ILi\ND) LIMITED PHILIP MORRIS (l'liMLi\ND) LIMITED PHILIP MORRIS (l'l!AILAND) LIMITED PHILIP MORRIS (fHAILAND) LIMITED PI IlLII' MORRIS (fHi\ILAND) LIMl'lllD PIIJLIP MORRIS iTI L\ILAND) I JMITED PHILII' MORRIS (l'llAILAND) LIMITED I'IIILIP MORRIS (I'Hi\11"\ND) LIMITED PHILIP MORRIS (IHA!Li\ND) LIMITED PHILIP MORRIS (1'1 IA!Li\ND) LIMITED I'HlLIP MORRIS ll'lli\II.AND) LIMITED

PIIILIP MORRIS (J'HAILAND) LIMITED

PHILIP MORRIS (l'l!AIJ.i\ND) LIMITED PHILIP MOimiS (I'IIAILAND) LIMl'mD PHILIP MORRIS (l'lli\IL\NIJ) L!Ml'IED

PHILIP MORRIS (IHAILAN[)) LIMITED

I'IJILIP MOIUUS (IHMLAND) LIMITED

PIIILII' MORRIS (fHi\ILAND) LIMITED PHILIP MORRIS (fHA!Li\ND) LIMITED PHILIP MOIUUS (l'liAILANIJ) LIMITED PI IlLII' MORRIS (fHAIL\ND) LIMITED PI IlLII' MORRIS (JlLIIIJIND) LIMITED 1'111!.1P MORRIS (ri!AIL;\ND) LIMITED PHILIP MORRIS (l'liAILAND) LIMITED I'IIILIP MOIUUS (fHAli.AND) LIMITED

PIIILIP MORRIS (I"HAILAND) LIMITED

1'111!.1P MORRIS Q'IIAILAND) I.IMITED PI IlLII' MORRIS (1'1 LIILAND) LIMITED

I'HILI1' MORRIS (1'1 IAILAND) LIMITED

l'll!LII' MORRIS (J'HAILAND) LIMITED PI Ill .II' MORRIS (fHAIL\ND) LIMlTED PH 11.11' MORRIS {1'1 IAILAND) I .IMITED PlllLIP MORRIS KOREA INC. 1'111LII' MORRIS KOREA INC. PHILIP MOimiS KOREA INC. PI11LII' MORRIS KOREA INC. PHILIP MORRIS KOREA INC. l'lllLII' MORRIS KOREA INC. PHILIP MORRIS KOREA INC:. !'HILl!' MOimiS KOREA INC. PI11Lll' MORRIS KOREA INC. l'lllLIP MORRIS KOREA INC:. 1'111LII' MORRIS KOREA INC. Plll!.lP MORRIS KOREA INC. PHILIP MORRIS KOREA INC.

PHILIP MORRIS (I'HAILAND) LIMITED

l'll!LlP MOIUUS (l'l!Allc\ND) I.IMITED "P-58-344" "P-60-211" "P-58-344" "P-60-211" "P-58-351" "1'-60-215" "P-58-352" "P-60-215" "P-58-352" "P-60-215" "P-58-352" "P-60-215" "P-58-352" "P-60-215" "P-58-353" "P-60-216" "P-58-353" "P-60-216" "P-58-354" "P-60-215" "P-58-354" "P-60-215" "P-58-354" "P-60-215" "P-58-354" "P-60-215" "P-58-355" "P-60-216" "P-58-355" "1'-60-216" "P-58-356" "P-60-215" "P-58-357" "P-60-216" "P-58-358" "P-60-215" "P-58-358" "P-60-215" "P-58-358" "P-60-215" "P-58-358" "P-60-215" "P-58-358" "P-60-215" "P-58-358" "P-60-215" "P-58-359" "P-60-216" "P-58-360" "P-60-216" "P-58-361" "1'-60-215" "P-58-361" "P-60-215" "P-58-362" "P-60-215" "1'-58-362" "P-60-215" "P-58-363" "1'-60-216" "P-58-364" "P-60-215" "P-58-364" "P-60-215" "P-58-365" "P-60-216" "1'-58-365" "1'-60-216" "P-58-366" "P-60-217" "P-58-366" "P-60-217" "P-58-367" "P-60-217" "P-58-367" "P-60-217" "P-58-369" "P-60-219" "P-58-370" "P-60-220" "P-58-371" "P-60-221" "P-58-372" "P-60-222" "P-58-374" "P-60-224" "P-58-375" "P-60-225" "P-58-376" "P-60-226" "P-58-377" "P-60-227" "P-58-378" "P-60-228" "P-58-380" "P-60-229" "P-58-380" "P-60-229" 5,712.00 255,383.52 38,556.00 1,723,838.76 588,000.00 799,801.64 3,057,600.00 4,158,968.55 3,057,600.00 4,158,968.54 882,000.00 1,199,702.46 2,643,060.00 3,595,108.38 167,580.00 227,943.47 52,920.00 71,982.15 2,122,500.00 2,887,039.09 477,500.00 649,498.78 712,500.00 969,147.40 200,000.00 272,041.38 265,000.00 360,454.83 22,500.00 30,604.65 2,219,700.00 3,019,251.20 279,300.00 379,905.78 3,057,600.00 4,158,968.54 1,293,600.00 1,759,563.61 1,293,600.00 1,759,563.61 32,340.00 43,989.09 202,860.00 275,931.57 764,400.00 1,039,742.14 1,293,600.00 1,759,563.61 388,000.00 527,760.27 2,400,000.00 3,264,496.50 800,000.00 1,088,165.50 2,328,000.00 3,166,561.60 776,000.00 1,055,520.54 330,000.00 448,868.27 69,300.00 94,262.34 13,200.00 17,954.73 118,800.00 161,592.58 128,700.00 175,058.62 3,976.00 177,766.96 22,436.00 1,003,113.56 6,744.00 301,524.24 19,389.00 866,882.19 2,604.48 116,446.30 2,916.96 130,417.28 5,664.96 253,280.36 6,832.32 305,473.03 4,357.44 194,821.14 1,596.96 71,400.08 3,443.58 153,962.46 1,302.24 58,223.15 3,193.92 142,800.16 5,880.00 7,998.02 787,920.00 1,071,734."() ~ PHILIP MORRIS (PIAILAND) LIMITED "P-58-380" "P-60-229" 970,200.00 1,319,672.71 PHILIP MORRIS (THAILAND) LIMITED "P-58-381" "P-60-229" 1,140,720.00 1,551,615.19 PHILIP MORRIS (THAILAND) LIMITED "P-58-381" “P-60-229" 1,193,640.00 1,623,597.33 "D-58-381" 23,994.05 "P-58-382" 52,176.03 PIIUIP MORRIS (1TIATLAND) LIMITED "P.58-382" 1,034,410.12 PHILIP MORRIS (THAILAND) LIMITED "p-58-382" 496,094.65 "P-58-384" 3,536,537.88 PHILIP MORRIS (THAILAND) LIMIVED "P_58-384" 3,536,537.88 PHILIP MORRIS (TILAILAND) LIMITED "P_58.384" 3,094,470.64 *P-58.384" 442,067.23 PHILIP MORRIS (FHALLAND) LIMITED "P-58-383" "P-60-230" 3,057,600.00 4,158,968.54 PHILIP MORRIS (LITAILAND) LIMITED "P-58-383" “P-60-230" 911,400.00 1,239,692.55 PHILIP MORRIS (FHATLAND) LIMPED "P-58-384" "P-60-230" 5,000.00 6,801.03 PLILIP MORRIS (PHAILAND) LIMITED "P-58-384" “P-60-230" 2,095,000.00 2,849,633.40 PHILIP MORRIS (JHAILAND) LIMITED "p.58-384" | "P-60-230" 64,609.83 PHILIP MORRIS (THAILAND) LIMITED "P-58-384" 397,860.51 PHILIP MORRIS (THAILAND) LIMITED "P58-384" 159,824.31 PHILIP MORRIS (/UAILAND) LIMITED 2,107,500.00 2,866,635.99 PHILIP MORRIS (FHAILAND) LIMITED 10,201.55 PHILIP MORRIS (LHATLAND) LIMPTED 34,005.17 PHILIP MORRIS (LHAILAND) LIMITED 3,400.52 3,536,537.87 *P-58.385" 3,536,537.88 PHILTP MORRIS (PHAILAND) LIMITED "“P-58-385" "P-60-230" 375,000.00 510,077.58 PHILIP MORRIS (VHATLAND) LIMITED "P-58-385" "P-60-230" 2,260,000.00 3,074,067.54 PHILIP MORRIS KOREA INC, "P-58-387" "P-60-231" 30,117.20 1,346,540.01 PHILIP MORRIS KOREA INC. "P-58-389" "P-60-232" 8,763.30 391,807.14 PHILIP MORRIS KOREA INC. "P-58-390" "P-60-233" 16,202.40 724,409.30 PLHULIP MORRIS KOREA INC P-58-391" "P-60-234" 30,426.80 1,360,382.23 2,693,080.02 PHILIP MORRIS KOREA ING. 1,360,382.23 PHILIP MORRIS KOREA INC. "p.58-393" 1,360,382.23 *P-58.397" {360,382.23 "P-$8-402" 2,399,404.93 239,940.50 LI PHILIP MORRIS (LHAILAND) LIMITED "P-58-385" “P-G0-230" 2,600,000.00 3,536,537.88 PIULIP MORRIS (LHATLAND) LIMITED "P-58-385" "P-60-230" 815,000.00 1,108,568.60 PHILIP MORRIS (THAILAND) LIMITED "P-58-386" “P-60-230" 776,000.00 1,055,520.54 759,811.56 599,851.23 PHILIP MORRIS ((HAILAND) LIMITED 3,536,537.87 3,536,537.88

PURAP MORRIS (LILAILAND) LIMITED

PHILIP MORRIS (THAILAND) LIMITED

"p.58-404" | "P-60-244" 1,100,000.00 1,496,227.56 PHILIP MORRIS (THAILAND) LIMITED "P58-404 "P.60-244" 1,350,000.00 1,836,279.28 PHILLIP MORRIS (THAILAND) LIMITED "p-58-404" | "P-60-244" 417,500.00 567,886.37 PHILIP MORRIS (?HAILAND) LIMITED "P-58-405" "P-60-244" 161,700.00 219,945.45 PHILIP MORRIS (THAILAND) LIMITED "p_58-404" 582,500.00 792,320.51 PHILIP MORRIS (FHAILAND) LIMITED "P.58-405" | "p-G0-244" 1,455,300.00 1,979,509.07 Pill LIP MORRIS (I'IIAII.AND) LIMITED PHILIP MORRIS (1'1 !AlLAN D) LIMITED PHILIP MORR1S (l'HAILAND) LIMITED PIIILIP MORRIS (l'HAILAND) LIMITED PI III JP MORRIS[l'l IAII.ANI2)_ LIMITED !'HILI I' MORRIS (f! !AlLAN D) I.IMITED PHILIP MORRIS (Illi\ll.i\ND) LIMITED PIIILII' MORRIS (1'1-IA!Li\ND) LIMITED

PIIILIP MORRIS (I'JIAILAND) LIMITED

PI Ill JP MORRIS(!'! IAII.AND)_LIMITED PHILII' MORRIS (THAILAND) I.lMITiiD

PIIILIP MORRIS (J'IIAILAND) LIMITED

PIIILIP MOlUUS (l'IIAII.i\ND) LIMITED PI !I LIP MORI~IS (ri IAILAND) LIMITED PHil JP MORRISJlHAILi\N12)_ LIMITED PHILIP MORRIS (J'HAJL,\ND) LIMITED PIIII.II' MORRIS (lliAILAND) LIMITED PIIILIP MORRIS (l'IIAILAND) LIMITED PIIILIP MORRIS (l'IIAII.AND) LIMITED Philir_Morri.<; Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Philip_ Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Phi!!l2_ Morris Korea Inc. Philip Morris (fhailand) l..imitcd Philip Morris (l'hailand) Limited Philip Morris (fhailand) I .imited Philip Morris (l'hailand) Limited Philip Morris (l'hailand) I.imited Phi~ Morri~fhailand) Limited Philip Morris (J'hailand) Limited Philip Morris (l'hailand) Limited Philip Morris (1 hailand) Limited Philip Morris (l'hailand) Limited Philip Morris (l'hailand) Limited l'hilir Morri..., (l'hailand) Limited Phil!Q_ Morris_(_l'hailand) Limited Philip Morris (l'hailand) Limited Philip Morris (l'hailand) ].imitcd Philip Morris (l'hailand) Limited Philip Morris (Thailand) ].imited l)hilip Morris (l'hailandll.imited Philip Morris (l'hailand) Limited "P-58-406" "P-60-244" "P-58-406" "P-60-244" "P-58-406" "P-60-244" "P-58-406" "P-60-244" "P-58-407" "P-60-244" "P-58-407" "P-60-244" "P-58-407" "P-60-244" "1'-58-407" "P-60-244" "P-58-407" "P-60-244" "P-58-408" "P-60-244" "P-58-409" "P-60-244" "P-58-410" "P-60-244" "P-58-411" "P-60-244" "P-58-411" "P-60-244" "P-58-412" "P-60-245" "1'-58-412" "P-60-245" "P-58-412" "P-60-245" "P-58-413" "P-60-245" "P-58-414" "P-60-246" "P-58-418" "1'-60-249" "P-58-419" "P-60-250" "P-58-419" "P-60-250" "P-58-420" "P-60-251" "P-58-420" "P-60-251" "P-58-421" "P-60-252" "P-58-421" "P-60-252" "P-58-421" "P-60-252" "1'-58-422" "P-60-253" "P-58-422" "P-60-253" "P-58-423" "P-60-254" "P-58-424" "P-60-255" "P-58-424" "P-60-255" "P-58-424" "P-60-255" "P-58-424" "P-60-255" "P-58-425" "P-60-255" "P-58-425" "J>-60-255" "P-58-425" "P-60-255" "1'-58-425" "P-60-255" "P-58-426" "P-60-255" "P-58-426" "P-60-255" "P-58-426" "P-60-255" "P-58-427" "P-60-255" "P-58-427" "P-60-255" "P-58-427" "P-60-255" "P-58-427" "P-60-255" "P-58-427" "P-60-255" "P-58-427" "P-60-255" "P-58-427" "P-60-255" "P-58-428" "P-60-255" 1,293,600.00 1,759,563.63 1,029,000.00 1,399,652.87 1,440,600.00 1,959,514.02 205,800.00 279,930.57 2,600,000.00 3,536,537.87 2,332,500.00 3,172,682.54 267,500.00 363,855.34 2,600,000.00 3,536,537.88 850,000.00 1,156,175.84 2,677,200.00 3,641,545.85 388,000.00 527,760.27 1,600,000.00 2,176,331.00 100,880.00 137,217.67 2,227,120.00 3,029,343.94 422,500.00 574,687.41 792,500.00 1,077,963.95 1,385,000.00 1,883,886.52 2,600,000.00 3,536,537.88 1,029,000.00 1,399,652.87 45,504.90 2,011,771.63 19,951.00 882,033.71 6,182.00 273,306.22 13,176.80 582,546.32 33,955.60 1,501,177.08 4,054.40 179,245.02 19,765.20 873,819.49 23,312.80 1,030,658.89 22,152.00 979,339.92 4,260.00 188,334.60 10,392.24 459,440.93 232,260.00 314,686.32 408,660.00 553,688.59 288,120.00 390,370.37 246,960.00 334,603.17 170,520.00 231,035.53 1,881,600.00 2,549,357.52 882,000.00 1,195,011.34 5,880.00 7,966.74 3,057,600.00 4,142,705.98 11,760.00 15,933.48 2,810,640.00 3,808,102.80 852,500.00 1,155,042.15 465,000.00 630,022.98 1,282,500.00 1,737,644.04 855,000.00 1,158,429.36 32,500.00 44,033.86 305,000.00 413,240.88 1,207,500.00 1,636,027.43 41,160.00 55,767.20 /

CfA CASE NOS. 9655 & 9695

Philip Morris (l'hailand) Limited Philip Morris (fhailand) Limited Philip Morris (rhailan<Jl I .imitcd Philir_ Morris_ (l'hailant!l_ I ,imited Philip Morris (I'hailand) Limited Philip Morris (l'hailand) Limited Philip Morris (l'hailand) Limit<:d Philip Morris (fhailami) I .imitcd Phili_Q_ Morris_ (fhailanill_ Limited Philip Morri.•; (Thailand) Limited Philip Morris (fhailand) I .imited Philip Morris (fhailand) Limited Philip Morris (1 hailand) 1 ,imitcd Philip Morri~ (!'hailan~ l.imitcd Philip Morris (l'hailand) Limited Philip Morris (fhailand) l.imited Philip Morris (I'hailand) Limited Philip Morris (l'hailand) Limited Philip Morris (l'hailand) Limited Philip Morris (1 hailand) I.imitcd Philip Morris (l'hai\and) 1 ,imitcd Philip Morris (fhailand) l.imitcd Philip Morris ( l'hailand) Limited Philip Morris_ (!"hailanill_ I ,imited Philip Morris (rhai\and) J ,imitcd Philip Morris (l'hailand) I.imited Philip Morris (lhailand) Limited Philip Morris (l'hailand) Limited Philip Morris (l'hailand) I ,imitcd Philip .Morris_ (l'hailand) },imited t>hilip Morris (l'hailand) ],imitcd Philip Morris (fhailand) Limited Philip Morris (l'hailand) Limited Philip Morris (lbailand) l .imitcd Philip Morris_ (!'hailan~ I ,imitcd Philip_Morris (l'hailand) Limited Philip Morris (fhailand) I.imited Philip Morris (rhailand) Limited Philip Morris (l'hailand) I ,imitcd Philip Morris (fhailand) Limited Philip Morris (I bailand) Limited PhiliQ_Morris_ ( l'hailand)_ I .imitcd Philip Morris (l'hailand) I .imitcd Philip Morris (l'hailand) I .imitcd Philip Morris (l'hailand) Limited Philip Morris (J'hailan~ Limited Philip Morris_ _C!'hailan~ Limited Philip Morris_ (f~ailanill_ Limited Philip Morris (l'hailand) I.imitcd "P-58-428" "P-60-255" "P-58-429" "P-60-255" "P-58-429" "P-60-255" "P-58-429" "P-60-255" "P-58-429" "P-60-255" "P-58-429" "P-60-255" "P-58-429" "P-60-255" "P-58-429" "P-60-255" "P-58-430" "1'·60-255" "P-58-430" "P-60-255" "P-58-430" "P-60-255" "P-58-430" "1'·60-255" "1'-58-430" "P-60-255" "P-58-431" "P-60-255" "P-58-432" "P-60-255" "P-58-432" "1'·60-255" "P-58-432" "P-60-255" "P-58-433" "P-60-255" "P-58-433" "P-60-255" "P-58-434" "P-60-255" "P-58-435" "P-60-255" "P-58-435" "P-60-255" "P-58-435" "P-60-255" "P-58-435" "P-60-255" "P-58-436" "!'·60-256" "P-58-437" "P-60-256" "P-58-437" "P-60-256" "P-58-438" "P-60-256" "P-58-438" "P-60-256" "P-58-438" "P-60-256" "P-58-439" "P-60-256" "P-58-439" "P-60-256" "P-58-439" "P-60-256" "P-58-439" "P-60-256" "P-58-440" "P-60-256" "P-58-440" "P-60-256" "P-58-440" "P-60-256" "P-58-440" "P-60-256" "P-58-440" "P-60-256" "P-58-440" "P-60-256" "P-58-440" "P-60-256" "P-58-441" "P-60-256" "P-58-442" "P-60-256" "P-58-442" "1'-60-256" "P-58-443" "1'·60-256" "P-58-443" "P-60-256" "P-58-443" "P-60-256" "P-58-443" "P-60-256" "P-58-443" "P-60-256" 546,840.00 1,999,200.00 2,940.00 937,860.00 117,600.00 29,400.00 49,980.00 1,273,020.00 2,600,000.00 10,000.00 90,000.00 75,000.00 725,000.00 1,358,000.00 38,800.00 1,524,840.00 376,360.00 46,560.00 1,117,440.00 388,000.00 145,200.00 66,000.00 105,600.00 13,200.00 882,000.00 1,058,400.00 673,260.00 1,176,000.00 5,880.00 111,720.00 3,057,600.00 705,600.00 652,680.00 582,120.00 545,000.00 2,055,000.00 2,442,500.00 157,500.00 1,567,500.00 32,500.00 700,000.00 588,000.00 3,057,600.00 470,400.00 1,225,000.00 1,145,000.00 400,000.00 1,050,000.00 180,000.00 740,907.03 2,708,692.37 3,983.37 1,270,695.39 159,334.85 39,833.71 67,717.31 1,724,799.70 3,522,709.17 13,548.88 121,939.93 101,616.61 982,293.90 1,839,938.09 52,569.66 2,065,987.63 509,925.70 63,083.59 1,514,006.20 525,696.60 196,729.76 89,422.62 143,076.19 17,884.52 1,195,011.34 1,434,013.61 912,191.99 1,593,348.46 7,966.74 151,368.10 4,142,705.98 956,009.07 884,308.39 788,707.48 738,414.04 2,784,295.13 3,309,314.28 213,394.88 2,123,787.16 44,033.86 948,421.70 796,674.23 4,142,705.98 637,339.38 1,659,737.96 1,551,346.92 541,955.26 1,422,632.55 243,879.87 / CfA CASE NOS. 9655 & 9695 Philip Morris (Thailand) Limited Philip Morris (1 'hailand) Limited Philip Morris (lbailand) Limited Philip ;\forris (Thailand) I ,imitcd Philip Morris (fhailandll,imited l'hilip_Morris_(I'hailand) Limited Philip Morris (l'hailand) l.imited Philip Morris (fhailand) 1 .imitcd Philip MorrL-; (Thailand) l.imited Philip Morris (I'hailand) Limited Philip_ Morris_(fhailand) Limited Philip Morris (I'hailand) Limited Philip Morris (l'hailand) Limited Philip Morris (I'hailand) Limited Philip Morris (l'hailanill._Limited Philip_ Morris_(l'hailand) Limited Philip Morris (Thailand) Limited Philip Morris (fhailand) Limited Philip t\·iorris (l'hailand) Limited Philip Morri:-> (l'hailand) l .imited Phi!ir._ Morris_(l'hailand) I ,imited Philip Morris (fhailand) ],imited Philip Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea 1 nc. Philip _Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Philip _Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Products S.A. Philip Morris Products S.A Philip Morris Products S.A Philip Morris Products S.A. Philip Morris (l'hailand) Limited Philip Morris (lhailand) Limited Philip Morris (I"hailand) Limited Philip Morris (fhailand) Limited "P-58-444" "P-60-256" "P-58-445" "P-60-256" "P-58-445" "P-60-256" "P-58-446" "P-60-256" "P-58-446" "P-60-256" "P-58-446" "P-60-256" "P-58A46" "P-60-256" "P-58-447" "P-60-256" "P-58-447" "P-60-256" "P-58-447" "P-60-256" "P-58-447" "P-60-256" "P-58-447" "P-60-256" "P-58-448" "P-60-256" "P-58-448" "P-60-256" "P-58-449" "P-60-256" "P-58-449" "P-60-256" "P-58-450" "P-60-256" "P-58-450" "P-60-256" "P-58-451" "P-60-256" "P-58-451" "1'-60-256" "P-58-452" "1'-60-256" "P-58-452" "P-60-256" "P-58-453" "P-60-257" "P-58-453" "P-60-257" "P-58-453" "P-60-257" "P-58-454" "1'-60-258" "P-58-455" "P-60-259" "P-58-456" "P-60-260" "P-58-457" "P-60-261" "P-58-458" "P-60-262" "P-58-459" "P-60-263" "P-58-460" "P-60-264" "P-58-461" "P-60-265" "1'-58-462" "P-60-266" "P-58-463" "P-60-267'' "1'-58-463" "P-60-267" "P-58-464" "P-60-268" "P-58-464" "P-60-268" "P-58-465" "P-60-269" "P-58-465" "P-60-269" "l)-58-466" "1'-60-270" "P-58-475" "P-60-279" "P-58-475" "P-60-279" "P-58-475" "P-60-279" "P-58-476" "P-60-279" "P-58-478" "P-60-281" "P-58-478" "1'-60-281" "1>-58-478" "P-60-281" "P-58-479" "P-60-281" 1,552,000.00 2,102,786.39 I ,400,680.00 1,897,764.72 966,120.00 1,308,984.53 159,080.00 215,535.61 I ,908,960.00 2,586,427.26 27,160.00 36,798.76 38,800.00 52,569.66 760,000.00 1,029,714.98 I ,240,000.00 1,680,061.29 88,000.00 119,230.16 8,000.00 10,839.11 104,000.00 140,908.37 1,769,280.00 2,397,176.49 364,720.00 494,154.80 993,280.00 1,345,783.29 170,720.00 231,306.50 36,300.00 49,182.44 293,700.00 397,930.65 15,520.00 21,027.86 I, 148,480.00 1,556,061.93 198,000.00 268,267.86 132,000.00 178,845.23 15,058.60 665,740.70 15,286.23 675,804.23 29,889.57 1,321,417.89 36,140.64 1,597,777.69 60,853.60 2,690,337.66 15,127.40 668,782.35 2,961.60 130,932.34 2,916.96 128,958.80 3,443.58 152,240.67 47,132.40 2 083,723.40 47,132.40 2,083,723.40 44,268.00 1957,088.28 26,656.00 1,178,461.76 17,612.00 778,626.52 21,039.90 930,173.98 24,465.00 1,081,597.65 9,835.00 434,805.35 16,298.00 720,534.58 30,323.60 I ,340,606. 36 19,206.00 849,097.26 53,776.80 2,377,472.33 53,776.80 2 377,472.33 34,570.80 I 528,375.07 449,820.00 609,455.79 346,920.00 470,037.79 85,260.00 115,517.76 3,057,600.00 4,142,705.97 d Philip Morris (Thailand) Limited "P-58-479" Philip Morris (Thailand) [imited ilip Morris (I'hailand) Limited Philip Morris (Thailand) Limited Philip Morris (Chailand) Limited Philip Morris (Uhailand) Limited Philip Morris (Thailand) Limited "P-58-482" Philip Morris (Thailand) Limited "P-58-483" Morris (Yhailand) Limited “P-58-483" Philip Morris (Mhailand) J.imited "P.58-483" Philip Morris (l'‘hailand) Limited "P-58-484" Philip Morris (Thailand) Limited "P-58-484" Philip Morris ({hailand) Limited "P-58-485" Philip Morris (l’hailand) Limited Morris (Uhailand) Limited "P-58-486" Philip Morris (Thailand) Limited "P-58-486" Philip Morris (V'hailand) Limited Philip Morris (Chailand) Limited "P-58-487" Morris (Chailand) Limited "P-58-488" "P-60-281" 2,357 880.00 “P-G0-281" 699,720.00 "p-60-281" 2,704,800.00 "P.60-281" 2,600,000.00 "P.60-281" 2,400,000,00 "P-60-281" 352,800.00 "P-60-281" 235,200.00 “P-60-281" 3,057,600.00 "P-60-281" 911,400.00 1,532,500.00 1,067,500.00 2,400,000.00 333,680.00 442,320.00 330,000.00 310,400.00 "P60-281" 310,400.00 15,200.00 35,280.00 "P-60-282" 846,720.00 "P-60-282" 882,000.00 Philip Morris ({hailand) Limited "P-58-489" "“P-60-282" 3,057,600.00 Philip Morris (Thailand) Limited “P-58-489" "P-60-282" 3,057,600.00 Philip Morris (Thailand) Limited "P-58-489" "P-60-282" 2,704,800.00 Philip Morris (Uhailand) Limited "P-58-490" Philip Morris (Thailand) | imited Philip Morris (Thailand) Limited Philip Morris (Thailand) Limited Philip Morris (Thailand) [imited "P-58-491" Philip Morris (Thailand) Limited Philip Morris (Chailand) Limited Philip Morris (Thailand) Limited "P-58-492" Philip Morris (I'hailand) Limited Philip Morris (Uhailand) Limited Philip Morris (Thailand) Limited Philip Moeris (Vhailand) Limited Philip Morris (Phailand) J amited Philip Morris (Thailand) Limited Philip Morris (Yhailand) Limited Philip Morris (Thailand) Limited Philip Morris (I‘hailand)} Limited Philip Morris (Uhailand) 1 .imited "P-58-497" Philip Morris (Vhailand) Limited Philip Morris (lhailand) Limited Philip Merris (Uhailand) Limited Philip Morris (Thailand) Limited Philip Morris (Yhailand) Limited Philip Morris (Chailand) Limited Philip Morris (I'hailand) Limited "P-60-282" 2,600,000.00 3,194,663.65 948,042.33 3,664,701.44 3,522,709.16 3,251,731.54 478,004.54 318,669.69 4,142,705.98 1,234,845.05 2,076,366.07 1,446,343.09 3,251,731.54 452,099.08 599,294.12 447,113.09 420,557.28 420,557.28 210,278.64 47,800.45 1,147,210.89 1,195,011.34 4,142,705.97 4,142,705.98 3,664,701.44 3,522,709.17 “P-60-282" 1,870,000.00 "P-60-282" 435,000.00 "P-60-282" 95,000.00 2,533,640.82 589,376.34 128,714.37 “P.60-282" t,352,400.00 147,600.00 1,470,000.00 2,600,000.00 640,000.00 "P.60-282" 1,760,000.00 388,000.00 1,552,000.00 388,000.00 "P-60-282" 160,000.00 "P-60-282" 320,000.00 "P-60-282" 160,000.00 "P-60-282" 1,160,000.00 "P-60-282" 310,400.00 "P-60-282" 465,600.00 "P-60-282" 81,480.00 "P-60-282" 888,520.00 “P-60-282" 776,000.00 "P-60-282” 388,000.00 "P-60-282" 165,000.00 “P-60-282" 165,000.00 1,832,350.71 159,334.85 1,991 685.57 3,522,709.16 867,128.41 2,384,603.13 525,696.60 2,102,786.39 525,696.60 216,782.11 433,564.20 216,782.10 1,571,670.24 420,557.27 630,835.92 110,396.29 1,203,845.21 1,051,393.19 525,696.60 223,556.55 223,556.54 Philip Morris (Phailand) Limited "P-58-500" "258.501" *P-$8-503" Philip Morris (Thailand) Lamited "p-58-503" "P-58-503" Mortis (Uhaitand) Limited "P-58-503" "D-58-503" Philip Morris (fhailand) Limited "P-58-504" "58.505" "P-58-506" Philip Morris Korea Inc. "P-58-507" Philip Morris Korea Inc. “P-58-508" Philip Morris Korea Inc. "P-58-517" Philip Morris Korea Inc. "P.58-526" Philip Morris Korea Ine. "P-58-526" Philip Morris Korea Inc. "P-58-526" Philip Morris Korea Inc. "P-58-527" Philip Morris Korea Inc. "P-58-527" Philip Morris Korea Inc. "P-58-528" Philip Morris Korea Inc. "P-§8-528" Philip Morris Korea Inc. "P-58-528" Philip Morris Korea Inc. "P-58-529" Philip Morris Korea Inc. "P-58-529" "P-58-530" Philip Mocris Korea Inc. "p-58-531" Philip Morris (Chailand) Limited "P-58-532" Philip Morris (Thailand) Limited "P-58-532" Philip Morris (Vhailand) Limited "p-58-533" Philip Morris (Thailand) Limited “P-58-533" Philip Morris (Uhailand) Limited "P-58-534" Philip Morris (Vhailand) Limited "P-58-534" Philip Morris (Uhailand) Limited "P-58-535" Philip Morris (Uhailand) |imited "P-58-535" Philip Mortis (Thailand) Limited "P-58-535" Philip Morris (Vhailand) J imited “P-58-535" Philip Morris ([hailand) Limited "P-58-535" Philip Morris (Thailand) Limited "P-58-535" Philip Morris (Vhailand) ] amited "P.58-535" s (Mhailand) Limited "P-58-536" "P-58-536" "P-58-536" Philip Morris (Thailand) Limited "P-58-537" Philip Morris (Uhailand) | imited "P-58-537" Philip Morris (Thailand) Limited "P-58-537" Philip Morris (hailand) Limited "P-58-537" Philip Morris (Uhatland) Limited "P-58-537" Philip Morris (Chailand) Limited Philip Morris (Lhailand) Limited Philip Morris (Thailand) Limited "p-58-538" Morris (Thailand) Limited Philip Morris Korea Inc.

"P-60-282" 776,000.00 1,051,393.20 "60-282" 447,113.09 "P-60-283" 163,318.22 "P-60-283" 155,351.47 "P.60-283" 79,667.42 "P.60-283" 3,983.37 "p_60-283" 1,828,367.35 "P-60-284" 3,034,949.43 *p.60-285" 261,864.67 "P60-286" 125,223.94 "P.60-287" 1,331,481.41 "P.60-288" 2,662,962.82 "P-60-297" 130,932.34 "P-60-303" 125,556.40 "P-60-303" 87,889.48 "P.60-303" 954,228.64 "P-60-304" 313,678.79 "P-60-304" 1,770,044.61 "P.60-305" 201,650.65 “P.60-305" 19,765.20 873,819.49 “P-60-305" 1,008,253.26 "P.60-306" 944,148.76 "P-60-306" 211,191.17 "p.60-307" 1,957,088.28 "P-60-308" 1,957,088,28 “P-60-309" 79,667.43 "P_60-309” 1,912,018.14 "P-60-310" 163,318.22 "P.60-310" 633,356.01 "P_60-310" 3,057,600.00 4,142,705.98 "P-60-310" 1,352,400.00 1,832,350.72 "P-60-310" 2,600,000.00 3,522,709.15 "P-60-310" 2,600,000.00 3,522,709.16 "P-60-310" 112,500.00 152,424.92 "P-60-310" 252,500.00 342,109.26 "P-60-310" 125,000.00 169,361.02 "P-60-310" 745,188.48 550,000.00 "P-60-310" 13,548.88 "P-60-310" 155,351.48 "P.60-310" 51,783.82 "p.60-310" 589,538.93 "P-60-310" 4,142,705.97 "P.60-310" 1,396,500.00 1,892,101.29 "P.60-310" 14,700.00 19,916.86 "P-60-310" 1,399,440.00 1,896,084.66 "P-60-310" 11,760.00 15,933.48 "P.60-310" 2,600,000.00 3,522,709.17 "P-60-310" 370,000.00 501,308.61 "P-60-310" 30,000.00 40,646.64 Philip Morris (I'hailand) Limited Philip Morris (fhailand) T .imitcd Philip Morris (l hailand} Limited Philip Morri;; (l'hailand) Limited Philip Morris (fhailan,D_ I ,imitcd Philip__Morris (fhailand) limited Philip Morris (l'hailand) Limited Philip Morris ( rhailand) Limited Philip Morris (fhailand) I ,imitcd Philip Morris (l'hailand) Limited Philip_ Morris _Cl'hailand) Limited Philip Morris (fhailand) Limited Philip Morris (fhailand) Limited Philip Morris (I'hailand} I.imited Philip Morris (l'hailanill_ I.imited Philip Morris_(Thailand) _I .imited l'hilip _Morris (l'hailand) l.imitcd Philip Morris (l'hailand) Limited Philip Morris (l'hailand) Limited Philip Morris (l'hailand) I.imited PhiliQ_ Morris_(l'hailand) Limited Philip Morris (l'hailand) Limited Philip Morris (l'hailand) I.imited Philip Morris (l'hailand) Limited Philip Morris (lhailandl_l.imited Philip Morris (l'hailand) Limited Philip Morris (l'hailand) Limited Philip Morris (1 hailand) Limited Philip Morris (fhailand) I ,imitcd Philip Morris (l'hailan~l_l.imited PhiliQ___Morris Korea Inc. Philip Morris Korea Inc. Philip Morris (l'hailand) Limited Philip Morris (l'hailand) I.imitcd Philip Morris (l'hailand) I .imited Philip Morris_(! hailand) _I .imitcd Philip Morris (l'hailand) Limited Philip Morris (fhailand) I .imited Philip Morris (1 'hailand) Limited Philip Morris (fhailand) I .imited Philip Morris (l'hailand) I .imitcd Philip Morris (l'hailand) Limited Phili___2_Morris_(l'hailand) Limited Philip Morris (fhailand) I ,imitcd Philip Morris ( l'hailand) Limited Philip Morris (fhailand) I .imitcd Philip tvlorris (I hailand) Limited Philip Morris (l'hailantJ)_ Limited Philip Morris (l'hailand) Limited "P-58-539" "P-60-310" "P-58-539" "P-60-310" "P-58-539" "P-60-310" "P-58-540" "P-60-310" "P-58-541"

"P-60-31 0"

"P-58-541" "P-60-310" "P-58-542" "P-60-311" "P-58-543" "P-60-311" "P-58-543" "P-60-311" "P-58-543" "P-60-311" "P-58-543" "P-60-311" "P-58-543" "P-60-311" "P-58-544" "P-60-311" "P-58-544" "P-60-311" "P-58-544" "P-60-311" "P-58-544" "P-60-311" "P-58-544" "P-60-311" "P-58-545" "P-60-311" "P-58-545" "P-60-311" "P-58-546" "P-60-311" "P-58-546" "P-60-311" "P--58-546" "P-60-311" "P-58-547" "P-60-311" "P-58-547" "P-60-311" "P-58-548" "P-60-311" "P-58-549" "P-60-311" "P--58-550" "P-60-311" "P-58-551" "P-60-311" "P-58-551" "P-60-311" "P-58-551" "P-60-311" "P-58-552" "P-60-312" "P-58-552" "P-60-312" "P-58-556" "P-60-313" "P-58-557" "P-60-314" "P-58-557" "P-60-314" "P-58-558" "P-60-315" "P-58-559" "P-60-315" "P-58-559" "P-60-315" "P-58-559" "P-60-315" "P-58-559" "P-60-315" "P-58-559" "P-60-315" "P-58-560" "P-60-315" "P-58-560" "P-60-315" "P-58-560" "P-60-315" "P-58-560" "P-60-315" "1'-58-560" "P-60-315" "P-58-560" "P-60-315" "P-58-561" "P-60-315" "P-58-562" "P-60-315" 182,360.00 247,077.40 7,760.00 10,513.93 973,880.00 1,319,498.46 388,000.00 525,696.60 112,520.00 152,452.02 663,480.00 898,941.18 294,000.00 398,337.11 2,716,560.00 3 680,634.93 341,040.00 462,071.05 29,400.00 39,833.71 152,880.00 207,135.30 1,170,120.00 1,585,381.71 2,600,000.00 3,522,709.16 1,807,500.00 2,448,960.31 400,000.00 541,955.26 392,500.00 531,793.59 1,050,000.00 1,422,632.55 676,200.00 916,175.36 205,800.00 278,835.98 3,057,600.00 4,142,705.97 1,911,000.00 2,589,191.24 911,400.00 1 234,845.05 271,600.00 367,987.62 504,400.00 683,405.58 970,000.00 1,314,241.50 271,600.00 367,987.62 1,164,000.00 1,577,089.79 2,365,000.00 3 204,310.45 235,000.00 318,398.71 650,000.00 880,677.29 7,100.00 313,891.00 19,312.00 853,783.52 341,040.00 462,071.05 31,040.00 42,055.73 85,360.00 115,653.25 588,000.00 796,674.23 2,040,360.00 2,764,459.56 467,460.00 633,356.01 288,120.00 390,370.37 26,460.00 35,850.34 117,600.00 159,334.85 2,600,000.00 3,522,709.17 2,022,500.00 2,740,261.26 577,500.00 782,447.90 75,000.00 101,616.61 1,350,000.00 1,829,098.99 875,000.00 1,185,527.12 882,000.00 1,195,011.34 2.969.400.00 4.023.204.84 ~ erA CASE NOS. 9655 & 9695

Philip Morris (fhailand) I ,imitcd Philip Morris (Thailand) Limited Philip Morris (l'hailand) Limited Philip Morris (l'hailand) Limited Philip Morris (l'hailand) Limited Philip Morris (l'hailand) Limited Philip Morris (l'hailand) J .imitcd Philip Morris (fhailand) Limited Philip Morris (l'hailand) Limited Philir_ Morri~ (l'hailanill_ J.imited Philip Morris (l'hailand) Limited Philip Morris (l'hailand) Limited Philip Morris (lbailand) Limited Philip Morri~ (!'hailan~ I .imited Philip __ Morri~ (fhailand}_ Limited l'hilip Morris (l'hailand) Limited Philip Morris (l'hailand) J .. imited Philip Morris (l'hailand) l-imited Philip Morris (fhai\and) I .imited Phili2_Morri~ (Ibailandll.imited ]Yf Philip Morris Indonesia Vi' Philip Morris Indonesia PT Philip Morris Indonesia PT Philip Morris Indonesia JYf Philip Morris Indonesia IYI' Philip Morris Indonesia PT Philip Morris Indonesia PT Philip Morris Indonesia JYJ' Philip Morris Indonesia Philip __ Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Philip Morris (fhailand) l.imited Philip Morris (l'hailand) Limited Philip Morris (Thailand) Limited Philip Morris (fhailand) Limited Philip Morris (1 bailan~ Limited Philig_Morri~ (l'hai\and). Limited Philip Morris (fhailand) l.imited Philip Morris (fhailand) Limited l'hilip Morris (l'hai\and) Limited l'hilip Morris (l'hailand) Limited Philip Morris ( rhailand) Limited Philip Morri~ (I 'hailan<!l_ Limited Philip Morris (fhai\and) I.imited "P-58-562" "P-60-315" "P-58-562" "P-60-315" "P-58-563" "P-60-315" "P-58-563" "P-60-315" "P-58-564" "P-60-315" "P-58-564" "P-60-315" "P-58-564" "P-60-315" "P-58-565" "P-60-315" "P-58-565" "P-60-315" "P-58-566" "P-60-315" "P-58-566" "P-60-315" "P-58-567" "P-60-315" "P-58-567" "P-60-315" "P-58-567" "P-60-315" "P-58-568" "P-60-315" "P-58-568" "P-60-315" "P-58-568" "P-60-315" "P-58-568" "P-60-315" "P-58-568" "P-60-315" "P-58-568" "P-60-315" "P-58-574" "P-60-316" "P-58-574" "P-60-316" "P-58-575" "P-60-317" "P-58-576" "P-60-318" "P-58-576" "P-60-318" "P-58-576" "P-60-318" "P-58-577" "P-60-319" "P-58-577" "P-60-319" "P-58-577" "P-60-319" "P-58-578" "1'-60-320" "P-58-579" "P-60-321" "P-58-580" "P-60-322" "P-58-581" "P-60-323" "P-58-584" "P-60-325" "P-58-585" "P-60-326" "P-58-586" "P-60-327" "P-58-587" "P-60-328" "P-58-588" "P-60-328" "P-58-588" "P-60-328" "P-58-589" "P-60-328" "P-58-589" "P-60-328" "P-58-589" "P-60-328" "P-58-589" "P-60-328" "P-58-589" "P-60-328" "P-58-590" "P-60-328" "P-58-591" "P-60-328" "P-58-591" "P-60-328" "P-58-591" "P-60-328" "P-58-592" "P-60-328" 823,200.00 1,115,343.92 29,400.00 39,833.71 1,455,000.00 1,971,362.24 1,045,000.00 1,415,858.11 841,960.00 1,140,761.61 58,200.00 78,854.49 263,840.00 357,473.69 11,640.00 15,770.90 182,360.00 247,077.40 1,047,200.00 1,418,838.86 72,800.00 98,635.86 1,326,960.00 1,797,882.37 93,120.00 126,167.18 131,920.00 178,736.84 1,260,000.00 1,707,159.06 144,000.00 195,103.89 36,000.00 48,775.97 80,000.00 108,391.05 44,000.00 59,615.08 36,000.00 48,775.97 26,218.50 1,159,119.88 18,114.60 800,846.47 44,333.10 1,959,966.35 12,870.90 569,022.49 10,964.10 484,722.86 20,498.10 906,221.00 3,813.60 168,599.25 8,580.60 379,348.33 31,938.90 1,412,018.77 60,853.60 2,690,337.66 5,752.32 254,310.07 1,982.88 87,663.12 5,833.92 257,917.60 60,853.60 2,690,337.66 8,763.30 387,425.49 2,721.60 120,321.94 294,000.00 398,337.11 2,522,520.00 3,417,732.43 417,480.00 565,638.70 2,600,000.00 3,522,709.17 455,000.00 616,474.10 122,500.00 165,973.80 22,500.00 30,484.98 1,800,000.00 2,438,798.65 588,000.00 796,674.23 1,572,900.00 2,131,103.56 1,484,700.00 2,011,602.42 470,400.00 637,339.38 27.500.00 37.259.43 /'0"' Philip Morris (l'hailand) Limited Philip Morris (fhailand) I.imited Philip Morris (l'hailand) Limited Philip Morri~ G 'hailan12_ Limited Philip Morris (l'hailand) Limited Philip Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Philip_Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Philir_ Morris Korea Inc. Philip Morris Korea Inc. Philip Morri..•.; Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Phili2_ Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Phi!ig_ Morris Korea Inc. Philip Morri.•.; Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Philip_ Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. Phili__r._ Morris Korea Inc. Philip Morris Korea Inc. Phtlip Morris Korea Inc. Philip Morris Korea Inc. Philip Morris Korea Inc. JYf Philip Morris Indonesia Philip Morris Korea Inc. PT Philip Morris I ndoncsia "P-58-592" "P-60-328" "P-58-592" "P-60-328" "P-58-593" "P-60-328" "P-58-594" "P-60-328" "P-58-594" "P-60-328" "P-58-595" "P-60-329" "1'-58-595" "P-60-329" "P-58-595" "P-60-329" "P-58-596" "P-60-330" "P-58-596" "P-60-330" "P-58-597" "1'-60-331" "P-58-597" "P-60-331" "P-58-599" "P-60-333" "P-58-599" "P-60-333" "P-58-601" "1'-60-335" "P-58-602" "P-60-336" "P-58-602" "P-60-336" "P-58-603" "P-60-337" "P-58-603" "P-60-337" "P-58-604" "1'-60-338" "P-58-604" "P-60-338" "P-58-605" "P-60-339" "P-58-605" "P-60-339" "P-58-606" "P-60-340" "P-58-606" "P-60-340" "P-58-607" "P-60-341" "P-58-607" "P-60-341" "P-58-608" "P-60-342" "P-58-608" "P-60-342" "P-58-609" "1'-60-343" "P-58-609" "P-60-343" "P-58-610" "P-60-344" "P-58-610" "P-60-344" "P-58-613" "P-60-346" "P-58-613" "P-60-346" "P-58-614" "P-60-347" "P-58-615" "P-60-348" "P-58-616" "P-60-349" "P-58-617" "P-60-350" "P-58-618" "P-60-351" "P-58-618" "1'-60-351" "P-58-619" "P-60-352" "P-58-619" "P-60-352" "P-58-620" "P-60-353" "P-58-620" "P-60-353" "P-58-621" "P-60-354" "P-58-622" "P-60-355" "P-58-623" "P-60-356" "P-58-624" "P-60-357" 2,172,500.00 2,943,494.48 300,000.00 406,466.44 776,000.00 1,051,393.20 44,800.00 60,698.99 515,200.00 698,038.37 15,232.00 673,406.72 3,808.00 168,351.68 25,228.00 1,115,329.88 27,400.80 1,211,389.37 18,104.10 800,382.26 13,207.00 583,881.47 12,926.00 571,458.46 28,380.80 1,254,715.16 18,751.60 829,008.24 47,132.40 2,083,723.40 15,336.00 678,004.56 11,076.00 489,669.96 56,961.80 2,518,281.17 29,881.60 1,321,065.54 64,432.20 2,848,547.56 22,411.20 990,799.15 49,491.40 2,188,014.79 37,352.00 1,651,331.92 10,116.00 447,228.36 16,017.00 708,111.57 72,979.20 3,226,410.43 21,285.60 941,036.38 62,843.20 2,778,297.87 31,421.60 1 ,389, 148.94 14,190.40 627,357.59 80,074.40 3,540,089.22 15,657.60 692,222.50 29,847.30 1,319,549.13 80,074.40 3,540,089.23 14,190.40 627,357.58 86,843.40 3,839,346.71 47,132.40 2,083,723.40 86,843.40 3,839,346.71 86,843.40 3,839,346.71 10,136.00 448,112.56 84,128.80 3,719,334.25 32,435.20 1,433,960.19 61,829.60 2,733,486.62 41,101.20 1,817,084.05 4,403.70 194,687.58 60,853.60 2,690,337.66 44,333.10 1,959,966.35 60,234.40 2,662,962.82 15.731.10 695.471.93 ~ Pr Philip Morris Indonesia JYJ' Philip Morris Indonesia Philip Morris Korea Inc. Philip Morris Korea Inc. P'l' Philip Morris Indonesia P'r Philip. Morris Indonesia PT Philip Morris Indonesia Philip Morris Korea Inc. PT Philip Morris Indonesia JYI' Philip Morris Indonesia Philip_ Morris Korea Inc. PT Philip Morris Indonesia Philip Morris Korea Inc. PT Philip Morris Indonesia JYJ' Philip Morris Indonesia Philip Morris Korea Inc. Jrr Philip Morris Indonesia JYr Philip Morris Indonesia }Yf Philip Morris Indonesia PT Philip Morris Indonesia PT Jlhilip Morris Indonesia PT Philip Morris Indonesia PT Philip Morris Indonesia JYf Philip Morris Indonesia Taiwan Tobacco & Liquor C<2!£:_ Phi!i£_ Morris Korea Inc. Philip Morris Korea Inc. "1'~58~624" "P-60-357" "1'~58~624" "1'~60~357" "P-58-625" "1'~60~358" "P-58-626" "P-60-359" "P-58-627" "P-60-360" "P-58-627" "P-60-360" "P~58~627" "P~60~360" "1'~58~628" "1'~60~361" "P-58-629" "P-60-362" "P~58~629" "Jl-60-362" "P-58-630" "P-60-363" "1'~58~631" "1'~60~364" "P-58-632" "P-60-365" "1'~58~633" "P~60~366" "P~58~633" "P-60-366" "P-58-634" "P-60-367" "P-58-635" "P-60-368" "P-58-635" "P-60-368" "P-58-636" "P-60-369" "P-58-636" "P-60-369" "P-58-636" "1'~60~369" "P~58~637" "P~60~370" "P-58-641" "P-60-373" "1'~58~642" "P-60-374" "P-58-643" "P~60~375" "1'~58~649" "P~60~381" "P-58-650" "P-60-382" Expon sales with AB /BLs hue without proof of fact of payment in acceptable foreign currency accounted for in accordance with BSP rules and r~ulations

DIIAKA TOBACCO INDUSTRIES

"P-58-290" "P-60-184" Dlli\KA TOBACCO 1NDUS'11UES "P-58-290" "P-60-184"

DIL\KA TOBACCO INDUSI1UES

"P-58-290" "P-60-184"

DIL\10\ TOBACCO INDUSTRIES

"P-58-290"

"P~60~ 184"

DHAKA TOBACCO INDUSTRIES

"1'~58~290" "P~60~184"

DIIAKA TOBACCO INDUSTRIES

"P~58~290" "1'~60~184" subtotal second Ouarter Export sales with AB/BLs but were not traced to certifications of inward remittances 1'1IIIJP MORRIS (riiAIL.AND) I.IMITED "P-59-1" "P-61-1" PHILIP MORRIS (rHAILAND) LIMITED "P-59-1" "P-61-1" 1'1 IlLIP MORRIS (1'1 !AlLAN D) LIMITED "P-59-1" "P-61-1"

P11ILIP MORRIS (1'1IAILAND) LIMITED

"P-59-1" "P-61-1" Pili LIP MORRIS (1'1 [,\!LAND) I .!MIT ED ''P-59-2"

"P-61 1"

PI III.lP MORRIS (1'1 L\ILAND) 1 JMITED "P-59-2"

"P-61 1"

P1 IlLli' MORRIS (rl~fi\lu\ND) LIMITED "P-59-2" "P-61-1"

PHILIP MORRIS (THAILAND) LIMITED

"P-59-3" "P-61-1" PHILIP MORRIS (fHAILAND) LIMITED "P-59-3" "P-61-1" 13,347.60 590,097.40 15,254.40 674,397.02 30,117.20 1,331,481.41 30,254.80 1,337,564.71 10,487.40 463,647.95 1,430.10 63,224.72 32,415.60 1,433,093.68 4,357.44 192,642.42 14,301.00 632,247.21 30,03210 1,327,719.14 3,571.20 157,882.75 44,333.10 1,959,966.35 5,923.20 261,864.67 11,917.50 526,872.67 32,415.60 1,433,093.68 1,701.00 75,201.21 26,695.20 1,180,194.79 17,637.90 779,771.56 6,197.10 273,973.80 30,985.50 1,369,868.95 7,150.50 316,123.60 56,452.50 2,495,765.02 26,484.48 1,170,878.86 1,791.60 79,206.64 2,733.60 120,852.46 5,752.32 254,310.07 60,853.60 2,690,337.66 14,379.96 642,928.01 21,490.44 960,837.57 2,975.76 133,046.23 9,212.80 411,904.29 2,171.00 97,065.41 5,955.20 266,256.99 628,138,108.85 1,225,325,191.81 41,160.00 55,981.64 47,040.00 63,979.01 529,200.00 719,763.90 852,600.00 1,159,619.61 191,100.00 259,914.74 1,161,300.00 1,579,481.89 3,057,600.00 4,158,635.86 62,500.00 85,006.13 212.500.00 289.020.84 ~

PHILIP MORRIS (LILATLAND) LIMITED

PHILIP MORRIS (PH ATLAND) LIMITED

PHILIP MORRIS (THAILAND) LIMITED

PHILIP MORRIS (YHATLAND) LIMITED

PHILIP MORRIS (VHATLAND) LIMITED

PHTLIP MORRIS (LHAILAND) LIMITED

PHILIP MORRIS (LHAILAND) LIMITED

PHILIP MORRIS (THAILAND) LIMIVED

PLOLIP MORRIS (PMATLAND) LIMITED

PHILIP MORRIS (THAILAND) LIMITED

PHILIP MORRIS (LEATLAND) LIMITED

PHILIP MORRIS (THAILAND) LIMIVED

PUD. MORRIS (LILTAILAND) LIMITED

PHILIP MORRIS (THAILAND) LIMITED

PHTEIP MORRIS (THAILAND) LIMITED

PHILIP MORRIS (THAILAND) LIMITED

PHILIP MORRIS (KHAILAND) LIMITED

PUILIP MORRIS (LIIAILAND) LIMITED

PHILIP MORRIS (THAILAND) LIMITED

PHILIP MORRIS (LILATLAND) LIMITED

PHILIP MORRIS (FHATLAND) LIMITED

PHILIP MORRIS (THAILAND) LIMITED

PHILIP MORRIS (LILAILAND) LIMITED

PHILIP MORRIS (THAILAND) LIMITED

PHILIP MORRIS (FHAILAND) LIMITED

PLOULIP MORRIS (LHAILAND) LIMITED

PHILIP MORRIS (FHAILAND) LIMITED

PHILIP MORRIS (THAILAND) LIMITED

PIHLIP MORRIS (THAILAND) LIMSTED

PLILIP MORRIS (LTLATLAND) LIMITED

PHILIP MORRIS (FHAILAND) LIMITED

PHILIP MORRIS (THAILAND) LIMITED

PHILIP MORRIS (LHAILAND) LIMITED

PITLIP MORRIS (VHAILAND) LIMSVED

PHILIP MORRIS (FHAILAND) LIMITED

PFULIP MORRIS (THAILAND) LIMITED

PHILIP MORRIS (LITAILAND) LIMITED

"p-59-3" "P-61-1" 837,500.00 "D-61-1" "D611" "D611" "pso-a"_| "p.6t-t" "ps9" | "p-6t-1" "59.5" | "P-61-1" "p.59.5" | *p-61-1" *pss-6" | *p-o1.1" "P-59-3" "p.59-3" i "P-59-6" "P-61-1" 402,500.00 "P_59-6" "P.61-1" 2,022,500.00 "p.59-7" "P61-1" 232,800.00 "p59." | *P-61-1" *p-so.g" | _"p-o1-t" "59-8" | *p.6i-1" *p.s9-9" | *P.61-1" "P-59-10" "P-61-1" 1,120,000.00 “psa | "p61" "P.59-12" "P.61-1" "P-59-13" “P-61-1" 31,040.00 “p-59-13" "P-61-1" 201,760.00 1,139,082.13 2,040,147.10 3,247,234.15 3,400,245.17 799,737.66 159,947.53 1,259,586.82 2,579,153.97 102,007.36 547,439.46 2,750,798.35 316,630.83 738,805.27 153,038.23 1,957,833.97 1,055,436.10 1,523,309.84 1,088,078.46 1,055,436.10 42,217.44 274,413.39 "P-59-13" "P-61-1" 931,200.00 1,266,523.32 "p-59-14" "P-61-1" 26,400.00 35,906.58 "p-59-14" "P-59-14" "P-59-15" ’P-61-1" 135,300.00 184,021.27 “P-61-1" 168,300.00 228,904.51 "P-59-15" "P-61-1" 318,160.00 432,728.80 iE , "P-59-15" "P-61-1" 388,000.00 527,718.05 "P-59-16" "P-61-1" 29,700.00 40,394.91 "P-59-16" "P-61-1" 132,000.00 179,532.95 "P-59-17" "P-61-2" 1,470,000.00 1,999,344.16 “p59-18" 823,200.00 -61 "p-59-18" 1,643,460,00 "p-59-18" "P-61-2" 2,116,800.00 "P.59-19" "P.59-19" "D.59-19" *P.59-19" “ps9-19" | "P-61-2" “p-59-20" | "p.61-2" “p-59.20" | "P-61-2" "p-59-21" "P-61-2" 2,940,000.00 "P.59-22" "59-22" "P-59-22" "P-61-2" 30,000.00 “P-59-22" "P-61-2" 72,500.00 "P-59-18" "P-61-2" 1,296,540.00 "P-61-1" 69,840.00 94,989.25 "P-59-16" "P-61-1" 3,300.00 4,488.32 "P.59-19" 122,500.00 166,612.01 1,763,421.56 2,235,266.77 2,879,055.59 1,119,632.7 363,826.23 513,437.02 656,247.32 20,401.47 Xx

PHILIP MORRIS (THAILAND) LIMITED

PHILIP MORRIS (LHLATLAND) LIMITED

PHILIP MORRIS (THAILAND) LIMITED

PHTLIP MORRIS (LHATLAND) LIMITED

PHILIP MORRIS (VHAILAND) LIMITED

PHILIP MORRIS (PUAILAND) LIMITED

PHILIP MORRIS (PHAILAND) LIMITED

PHILIP MORRIS (THAILAND) LIMITED

PLTLIP MORRIS (LHATLAND) LIMITED

PHILIP MORRIS

“HAILAND) LIMITED

VHAILAND) LIMITED

PHHAP MORRIS (PHATLAND) LIMITED

PHILIP MORRIS (THAILAND) LIMITED

"p.59.22" P_61-2" "P-59-22" "P-61-2” "p-59-22" “P-61-2"

"P-59-22" "P-61-2"

-61 "p-59-23" "59-23" "p.59-24" "p-59-25" "p.59-25" "P.59-26" "P-61-2"

"P-59-27" "P_61-2"

*P-59-28"

"P-59-28" "P-61-2"

"P-61-2" PHILIP MORRIS KOREA INC, PHILIP MORRIS KOREA INC, PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC, PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC.

PHILIP MORRIS KOREA INC

PIULIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC, PHILIP MORRIS KOREA INC. PHILIP MORRIS KORISA INC. PUTLIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC, PHILIP MORRIS KOREA INC. PHTLIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PITLIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHELIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHI.IP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHTLIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PUILIP MORRIS KOREA INC. PEHLIP MORRIS KOREA INC.

"P.59-36" "P.61-5" "P.59-37" "p-59-37" "p.59-37" "p.59.39" "59-39" "P.59.39" "p.59-40" "p.59-42" "P-59-42" "p.59-43" "p-59-43" "P-61-10" "p.59-44" "p-59-45" "p.59-45" "P.59-45" 250,000.00 407,500.00 467,500.00 1,250,000.00 232,800.00 931,200.00 1,358,000.00 116,400.00 271,600.00 1,120,000.00 200,000.00 600,000.00 120,280.00 267,720.00 1,164,000.00 388,000.00 43,031.10 5,964.00 8,804.00 11,644.00 1,686.00 9,273.00 15,174.00 43,356.60 5,218.56 15,127.40 29,394.40 64,870.40 94,264.80 9,122.40 17,231.20 67,911.20 “P-59-46" "P-61-13" 4,054.40

"P-59-46" "P-61-13"

"P-59-47" "P-61-14"

"p-59-47" | "P-61-14" "P.59-47" "P-61-14"

"P-59-48" "P-61-15"

“P-59-48" "p-61-15"

"P-59-46" "P-61-13"

*P59-49" "P-59-50"

"P-59-50" "P-61-17"

p.59-51" "59-52" 78,047.20 6,081.60 12,163.20 20,272.00 340,024.52 554,239.95 635,845.85 1,700,122.59 316,630.83 1,266,523.32 1,847,013.18 158,315.42 369,402.63 1,523,309.84 272,019.62 816,058.84 163,592.60 364,125.45 1,583,154.15 527,718.05 1,909,720.22 264,682.32 390,721.52 516,760.72 74,824.68 411,535.74 673,422.12 1,924,165.91 231,599.69 671,354.01 1,304,523.47 2,878,948.35 4,183,471,82 404,852.10 764,720.66 3,013,899.06 179,934.26 539,802.82 3,463,734.74 269,901.41 899,671.35 67,911.20 37,352.00 49,491.40 86,843.40 37,352.00 49,491.40 94,264.80 6,182.00 "P-59-52" "P-61-19" 19,951.00

"P-59-53" "P-61-20"

"P-59-53" “P-61-20" 15,850.80 27,505.80 "P-59-54" "P-61-21" 43,356.60 3,013,899.06 1,657,681.76 2,196,428.33 3,854,110.09 1,657,681.76 2,196,428.33 4,183,471.82 274,357.16 885,425.38 703,458.51 1,220,707.40 1,924,165.91 Soa PLILIP MORRIS KOREA INC.

PHILIP MORRIS KOREA INC.

PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC.

PHILIP MORRIS KOREA INC. PLN_ITP MORRIS KOREA INC. PHILIP MORRIS KOREA INC.

PHILIP MORRIS KOREA INC.

PHILIP MORRIS KORIZA INC.

PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC.

PITLIP MORRIS KOREA INC.

PHI)IP MORRIS KOREA INC.

PHILIP MORRIS KOREA INC.

PHILIP MORRIS (THAILAND) LIMITED

PUTLIP MORRIS (1HATLAND) LIMITED

PHILIP MORRIS (THAILAND) LIMITED

PHILIP MORRIS (THAILAND) LIMFVED

PHILIP MORRIS (LHAILAND) LIMITED

PHILIP MORRIS (PHLAILAND) LIMITED

PHILIP MORRIS (fHAILAND) LIMITED

PHILIP MORRIS (THAILAND) LIMITED

PHILIP MORRIS (LITAILAND) LIMITED

PHTLIP MORRIS (THAELAND) LIMITED

PHILIP MORRIS (lHAILAND) LIMITED

PHILIP MORRIS (YHAI_AND) LIMTVED

PHILIP MORRIS (PHATLAND) LIMITED

PHILIP MORRIS (THAILAND) LIMITED

PHILIP MORRIS (21 EATLAND) LIMITED

PHILIP MORRIS (LHATLAND) LIMITED

PFIULIP MORRIS (THAILAND) LIMITED

PHILIP MORRIS (LILATLAND) LIMITED

PHILIP MORRIS (FHATLAND) LIMITED

PHILIP MORRIS (THAILAND) LIMITED

PHILIP MORRIS (VITAILAND) LIMITED

PHILIP MORRIS (THAILAND) LIMITED

PHILIP MORRIS (LTHAILAND) LIMITED

PHILIP MORRIS (YHAILAND) LIMITED

PHILIP MORRIS (FHATLAND) LIMP TiD "P-59-55" "P-59-55" "P-59-56" "P-59-56" "P-59-56" “P-59-57" "P-59-57" "P-59-59" "p-59-59" "P-59-59" "P-59-59" "P-59-59" "P-59-59” "P-59-60" "P.59-60" "P-61-25" "P-61-25" 10,224.00 "P-61-26" 7,403.20 "P-61-26" 17,582.60 "P-61-26" 18,045.30 "P-61-27" 2,801.40 9,088.00 “P-61-22"" 20,778.80 "P.61-24" "p61-25" | __9.088.00 | P 10,2240 | [7,403.20 | [17,582.60 | PHILIP MORRIS KORIEA INC. "P-59-60" "P-61-27" 37,352.00 "P-61-27" 46,690.00 "P_59-61" 6,536.60 "P-59-61" "P-59-61" "P-59-62" "P-59-62" "Pp-59-63" "P-59-63" “P-59-63" "P-59-64" "P-59-64" "P-59-65" *P-59-65" "P-59-65" “P-59-66" "P-59-66" "P-59-66" “P-59-66" "P-59-66" "P-59-66" "P-59-67" "P-59-68" "P-59-68" "P-59-69" "P-59-69" “P-59-69" "P-59-70" P-59-70" "p-59-71" "P-59-72" "P-59-72" "P-59-73" "P-59-74" “P-59-75" i a 922,163.14 1,169,572.77 134,950.71 922,163.14 1,034,622.06 764,720.65 1,327,015.26 315,098.00 403,325.44 453,741.12 328,554.02 780,315.79 800,850.41 124,326.13 1,657,681.76 2,072,102.20 "P-64-28" "P-61-28" "P_61-30" 1,908,060.00 *P-61-30" "P-61-30" 4,020,000.00 "P-61-30" 1,580,000.00 "P-61-30" 2,600,000.00 "P-61-30" 882,000.00 “P-61-30" 267,540.00 "P-61-30" 2,672,460.00 "P-61-30" 294,000.00 "P-61-30" 88,200.00 "P-61-30" "P-64-30" "P.61-30" "P-61-30" "P.61-30" "P-61-30" 776,000.00 "P-61-30" 89,240.00 "P6130" "P-61-30" *P-61-30" "P6130" 290,094.30 372,978.40 3,191,037.39 745,956.79 3,108,153.30 39,986.88 159,947.54 399,868.83 119,960.65 1,079,645.85 1,563,487.14 1,839,396.63 2,595,148.72 68,004.90 663,047.81 697,050.26 1,387,300.03 2,148,954.95 3,536,254.98 1,199,606.50 363,880.63 3,634,807.69 217,615.69 326,423.54 3,536,254.98 248,027.49 1,598,985.69 1,055,436.10 121,375.15 406,342.90 2,176,156.91 1,055,436.10 527,718.05

PIIILIP MORRIS (THAILAND) LIMITED

PIIILIP MORRIS (l'IIAlLAND) LIMITED PHILIP MOIU\IS iriiAIL\ND) LIMITED PHILIP MORRIS (fl IAJLANDl_l .IMITED PI IlLII' MORRIS (niAILAND) LIMITED

PI II LIP MORRIS O'IIAILAND) LIMITED

PHILIP MORRIS (fHAILAND) LIMITED Pili LIP MORRIS (l'IIAILAND) LIMITED

PHILIP MORI\IS (IHAILAND) LIMITED

PHILIP MORRIS !fHAILAND) LIMITED PliiLIP MORRIS (I'IIAILA.ND) LIMITED Pil!LIP MORRIS (THAILAND) LIMITED PI IlLII' MORRIS 0'1 L\ILAND) LIMITED PI IILIP MORRIS (l'IIAII .AND) LIMITED PIIILIP MORRIS (1'1!1\IIo\ND) LIMITED PHILIP MOIU\IS (riL\ILAND) LIMITED PHILIP MORRIS (TI-IAILA.ND) LIMITED PHILIP MORRIS (I'I!A.II .AND) LIMITED PIIILIP MORRIS (l'IL\ILAND) LIMITED PI IILIP MORRIS(l'l IAILAND) LIMITED

PIIILIP MORRIS (I'IIAIL\ND) LIMITED

PIIILIP MORRIS (l'IIAJLAND) LIMITED PHILIP MORRIS ifHAIL\ND) LIMITED PHILIP MORRIS(fHAILAND) LIMITED PHILIP MORRIS (rHAILAND) LIMITED Pili LIP MORRIS (l'I IAILAND) LIMITED PI II LIP MOIUUS (1'1 !AlLAN D) LIMITED PI II LIP MOIUUS !111AILAND) I .IMITED PHILIP MORRIS (l'lli\JLAND]_I.IMITED PHILIP MORRIS (1'1-IAILAND) LIMI'mD PI liLII' MORRIS (J'I lA! LAND) LIMITED PHILIP MORRIS (fHAILAND) LIMITED

PHILIP MORRIS (THAILAND) LIMITED

PHILIP MOIUUS II'IIAILAND) LIMITED

Pi liLII' MORRIS (I'll AI LAND) LIMITED PI II LIP MORRIS (l'IIAILAND) LIMITED

PI IILIP MORRIS (J'IIAILAND) LIMITED

PHILIP MORRIS (riMILAND) LIMITED PHILIP MORRIS KOREA INC.

PI II LIP MOIUUS KOREA INC

PI liLII' MORRIS KOREA INC

PI II LIP MORRIS KOREA INC

PI IILIP MORRIS KORE1\ INC

PI IILIP MORRIS KOREA INC

PHILIP MORRIS KOREA INC

PIIILIP MORRIS KOREA INC

PHILIP MORRIS KOREA. INC

PIIILIP MORRIS KOREA INC

PI II LIP MORRIS KOREA INC

"P-59-76" "P-61-30" "P-59-77" "P-61-31 II "P-59-77" "P-61-31" "P-59-77" "P-61-31" "P-59-77" "P-61-31" "P-59-77" "P-61-31" "P-59-78" "P-61-31" "P-59-79" "P-61-31" "P-59-79" "P-61-31" "P-59-80" "P-61-31" "P-59-80" "P-61-31" "P-59-80" "P-61-31" "P-59-80" "P-61-31" "P-59-80" "P-61-31" "P-59-81" "P-61-31" "P-59-81" "P-61-31" "P-59-82" "P-61-31" "P-59-82" "P-61-31" "P-59-82" "P-61-31" "P-59-83" "P-61-31" "P-59-83" "P-61-31" "P-59-83" "P-61-31" "P-59-83" "P-61-31" "P-59-83" "P-61-31" "P-59-84" "P-61-31" "P-59-85" "P-61-31" "P-59-85" "P-61-31" "P-59-86" "P-61-31" "P-59-87" "P-61-31" "P-59-87" "P-61-31" "P-59-88" "P-61-31" "P-59-89" "P-61-31" "P-59-90" "P-61-31" "P-59-90" "P-61-31" "P-59-91" "P-61-31" "P-59-91" "P-61-31" "P-59-91" "P-61-31" "P-59-91" "P-61-31" "P-59-94" "P-61-33" "P-59-94" "1'-61-33" "P-59-94" "P-61-33" "P-59-95" "P-61-34" "P-59-96" "P-61-35" "P-59-96" "1'-61-35" "P-59-97" "P-61-36" "P-59-97" "P-61-36" "P-59-97" "P-61-36" "P-59-98" "P-61-37" "P-59-99" "P-61-38" 165,000.00 224,416.18 8,820.00 11,996.06 29,400.00 39,986.88 38,220.00 51,982.96 132,300.00 179,940.97 232,260.00 315,896.38 294,000.00 399,868.83 1,913,940.00 2,603,146.10 2,496,060.00 3,394,886.39 27,500.00 37,402.70 40,000.00 54,403.92 982,500.00 1,336,296.35 2,600,000.00 3,536,254.98 2,600,000.00 3,536,254.98 135,240.00 183,939.66 452,760.00 615,798.00 88,200.00 119,960.65 1,011,360.00 1,375,548.78 1,840,440.00 2,503,178.89 67,500.00 91,806.62 152,500.00 207,414.96 547,500.00 744,653.69 922,500.00 1,254,690.47 1,310,000.00 1,781,728.47 1,358,000.00 1,847,013.18 34,920.00 47,494.62 741,080.00 1,007,941.48 388,000.00 527,718.05 252,000.00 342,744.71 1,348,000.00 1,833,412.20 388,000.00 527,718.05 62,700.00 85,278.15 31,040.00 42,217.44 356,960.00 485,500.61 3,300.00 4,488.33 29,700.00 40,394.91 56,100.00 76,301.50 75,900.00 103,231.44 14,940.80 663,072.70 21,477.40 953,167.01 50,425.20 2,237,870.38 86,843.40 3,854,110.09 28,014.00 1,243,261.32 58,829.40 2,610,848.77 19,609.80 870,282.92 31,749.20 1 ,409,029.50 35,484.40 1,574,797.67 94,264.80 4,183,471.82 31,421.60 1,394,490.61 /V CTA CASE NOS, 9655 & 9695 PHILIP MORRIS KOREA INC.

PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PUTILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC.

PHILIP MORRIS KOREA INC.

PIILIP MORRIS KOREA INC. PHILIP MORRIS KORI‘A INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS KORIEA INC. PUTLIP MORRIS KOREA INC.

PHILIP MORRIS KOREA INC

PUTLIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PLULIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PETLIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PLITLIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS KORIZA INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHELIP MORRIS KOREA INC,

PHILIP MORRIS KOREA INC

PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC, PHILIP MORRIS KOREA INC, PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC, PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC.

PHILIP MORRIS (THAILAND) LIMITED

PHILIP MORRIS (LHLATLAND) LIMIVED

PHILIP MORRIS (PHAILAND) LIMITED

PLYIP MORRIS (TEIAILAND) LIMITED

PHILIP MORRIS (HHATLAND) LIMITED

PHILIP MORRIS (LITAILAND) LIMITED

"p-59-99" *P-61-38" 62,843.20 “P-59-120" "P-61-49" 60,234.40 "P-59-123" "P-61-50" 60,234.40 "P-59-124" *P-61-51" 30,117.20 "p-59-125" “P-61-52" 30,323.60 "P-59-129" "P-61-55" 5,602.80 "P-59-129" "P-61-55" 14,940.80 *p-59-129" "P-61-55" 66,299.80 *P-59-138" “P-59-139" "P-61-59" 86,843.40 "P-61-60" 23,312.80 "P-59-139" "P-61-60" 70,952.00 "P-59-140" "p-59-140" "P-59-140" "P-59-141" "P61-61" "P-59-142" "P-61-63" 11,188.80 "P-59-142" "P-59-143" "P-61-63" 32,167.80 “P-61-64" 1,850.80 "P-59-143" "P-61-64" 18,508.00 p-59-143" p-59-144" "P-61-64" 22,672.30 "P-61-65" 16,217.60 "p-59-144" "P-61-65" 30,914.80 "p-59-145" "P.59-146" "P-59-146" “P-59-147" "P.59-147" "P-59-148" "p_59-148" "p.59-149" "P.59-149" "P-59-150" "P6167" "D-61-68" "D.61-68" *P-61-70" "P-61-70" "P6179" "p-59-151" "P-61-72" 35,476.00 "p-59-151" "P-59-160" "P-61-72" 58,788.80 "P-61-78" 60,853.60 "P-59-161" "P-61-79" 18,152.88 "P-59-163" "P-59-164" "P-61-80" 42,164.08 "P-61-81" 60,234.40 "P-59-165" "P-61-82" 538,020.00 “P-59-166" "P-59-166" "P-59-166" "P-59-167" "P-59-167"

PHILIP MORRIS (THAILAND) LIMITED "P-59-167"

PHILIP MORRIS (THAILAND) LIMITED

PLTLIP MORRIS (VHAILAND) LIMITED

PHILIP MORRIS (LIHAILAND) LIMITED

PHILIP MORRIS (THAILAND) LIMITED

"P-59-167" "P-59-167" "P-59-167" "P-59-168" 2,788,981.21 2,673,202.67 2,673,202.67 1,336,601.34 t,345,761.37 248,652.26 663,072.71 2,942,385.12 $854,110.09 1,034,622.06 3,148,849.76 719,737.08 1,439,474.18 2,024,260.56 1,924,165.91 496,558.95 1,427,606.96 82,138.50 821,385.05 1,006,196.67 719,737.09 1,371,998.82 2,091,735.91 176,454.88 995,709.68 163,850.96 1,008,313.60 37,412.34 1,122,370.20 448,948.08 710,834.46 4,183,471.82 1,574,424.88 2,609,046.94 2,700,682.77 805,624.81 1,871,241.87 2,673,202.67 731,759.96 31,989.51 79,973.77 487,839.97 35,988.19 "P-61-83" 26,460.00 35,988.19 "P-61-83" 44,100.00 59,980.32 "P.61-83" 943,740.00 1,283,578.98 1,255,380.00 1,707,439.91 "P-61-83" 2,113,860.00 2,875,056.90 "P-61-83" 142,500.00 193,813.97

PHILIP MORRIS (THAILAND) LIMITED "P-59-168" "P-61-83" 150,000.00

PHILIP MORRIS (LIIAILAND) LIMITED "P-59-168"

PHILIP MORRIS (THAILAND) LIMITED "P-59-168"

"p-59-168"

PHILIP MORRIS (LTIALLAND) LIMITED "P_59-168"

"D-59-168"

PHILIP MORRIS (CHAILAND) LIMITED "P59-168"

*p.59-169" | *P.61-83" "P-59-169"

PHILIP MORRIS (ITIAILAND) LIMITED "P_59-170"

PHILIP MORRIS (THAILAND) LIMITED "P-59-170"

“"p.s9-171" PHILIP MORRIS (LHAULAND) LIMITED p-59-171" *p.59-471" PHILIP MORRIS (THAILAND) LIMITED "P-59-171" "P-61-83" 2,600,000.00 PHILIP MORRIS (VHAILAND) LIMITED "P-59-172" "P-61-83" 27,160.00 PHILIP MORRIS (LiTAILAND} LIMITED "p-59-172" “P-61-83" 89,240.00 PHILIP MORRIS (THATLAND) LIMITED "P-59-172" "P-61-83" 923,440.00 PUTLIP MORRIS (THAILAND) LIMITED "P-59-173" "P-61-83" 15,520.00 PHILIP MORRIS (THAILAND) LIMITED "P-59-174" "P-61-83" 152,500.00 *p.59-173" PHILIP MORRIS (IHAI.AND) LIMITED "p-59-174" PHILIP MORRIS (1TIAILAND) LIMITED "P-59-175" | “P-61-83" *P-59-175" PHILIP MORRIS (WHATLAND) LIMITED "P.59-176" | "P-61-83" PHILIP MORRIS (THATLAND) LIMITED "P-59-172" "P-61-83" 124,160.00 PHILIP MORRIS (LITAILAND) LIMITED "P-59-178" “P-61-83" 388,000.00 PHILIP MORRIS (THAILAND) LIMPED "p-59-179" "P-61-84" 29,400.00 AMITED PHILIP MORRIS (LHARLAND) LIMITED "p-59-179" "P-61-84" 294,000.00 PHILIP MORRIS (THAILAND) LIMITED "P-59-180" "P-61-84" 408,660.00 PLTLIP MORRIS (KHAILAND) LIMITED "P-59-176" "P-61-83" 728,000.00 PHILIP MORRIS (PUTATLAND) LIMITED "P-59-177" "P-61-83" 1,164,000.00 PHIUIP MORRIS (THAILAND) LIMITE "P-59-179" P-61-84" 117,600.00 PHILIP MORRIS (I HAILAND) LIMITED "P-59-180" P-61-84" 2,648,940.00 PHILIP MORRIS (LIIAILAND) LIMITED "P-59-181" 940,000.00 PHI.IP MORRIS (FHAILAND) LIMITED "P-59-180" "P-61-84" 1,352,400.00 PHILIP MORRIS (THAILAND) LIMITED “P-59-181" "P-61-84" 1,585,000.00 PHILIP MORRIS (1ITAILAND) LIMITED "p-59-181"

PHILIP MORRIS (LHAILAND) LIMITED "P-59-182"

PHILIP MORRIS (THATLAND) LIMITED "P-59-183"

PHILIP MORRIS (FHAILAND) LIMITED "P-59-184" "P-61-84"

PHILIP MORRIS (THAILAND) LIMITED "p-59-184" "P-61-84"

PHILIP MORRIS (FHAILAND) LIMITED “P-59-185" "P-61-84"

p.s9.1gs” | "P6184" 104,760.00 “pso-iss" | "p.61-84" 116,400.00 “p-5918s" | *P-61-84" 143,560.00 “p-59-185" PHILIP MORRIS (LUATLAND) LIMITED “P-59-185" "P-61-84" 209,520.00 [rune MORRIS (FHAILAND) LIMTVTED "P-59-176" "P-61-83" 464,000.00 th an 204,014.71 289,020.84 336,624.27 343,424.76 476,034.32 1,761,327.00 3,536,254.99 295,902.94 703,769.14 399,868.83 3,598,819.49 98,607.11 102,007.36 136,009.81 207,414.96 3,536,254.97 36,940.26 121,375.15 168,869.78 1,255,968.96 21,108.72 506,609.33 1,847,013.18 84,434.89 443,283.16 10,880.78 631,085.50 990,151.40 1,583,154.15 527,718.05 39,986.88 159,947.54 399,868.83 555,817.68 1,839,396.63 3,602,818.18 1,278,492.19 2,155,755.44 3,536,254.98 1,399,540.91 3,998,688.32 544,039.23 3,536,254.98 47,494.62 142,483.87 158,315.42 195,255.68 226,918.76 284,967.75 PHILIP MORRIS (ITIAILAND) LIMITED "P.59-186" | "P-61-84" 151,320.00 205,810.04

PLIILIP MORRIS (LTIAILAND) LIMIVED "P-61-84"

PHILIP MORRIS ([HAILAND) LIMITED

PHILIP MORRIS (EHAILAND) LIMITED

PHILIP MORRIS (THAILAND) LIMITED

PHILIP MORRIS (VTIAILAND) LIMITED "P-61-85"

[p.59-198" _| | *p.s9-198" | "p.59-199" _| "P-59-198" PLITLIP MORRIS KOREA INC. "P-59-198" PHILIP MORRIS KOREA INC. "p.59-199" | "P-61-90" "p-59-199" PHILIP MORRIS KOREA INC. "P-59-200" *p-59-200" | "P-61.91" PHILIP MORRIS KOREA INC. 342,376.40 PHILIP MORRIS KOREA INC. "P_59-201" 720,731.20 PAIN IP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. "P_§9-202" 2,792,833.40 PHILIP MORRIS KOREA INC. "P-59-203" 138,643.12 "p-59-203" 491,552.88 "P-59-203" 541,968.56 PHILIP MORRIS KORA INC. "P.59-204" | "pets" | “p.s9.204" | *P.61.95" 1,102,097.42 PLILAP MORRIS KORA INC. “p.59-205" | “P-61-96" 584,786.38 "p.59-205" | "P-61-96" 1 506,949.53 PHILIP MORRIS KOREA INC. "p_59-206" | "P-61-97" 87,295.46 PHILIP MORRIS KORMA INC. "p.§9-206" | _"P-61-97" 1,072,487.08 PHILIP MORRIS KOREA INC. "p59-207" | _"P-61-98" 410,692.52 PHILIP MORRIS KOREA INC. "p-59-207" | "P-61-98" 1,499,027.70 PHILIP MORRIS KOREA INC. "p.59-208" | “P-61-99" 620,698.68 "P_61-99" 1,303,467.23 PHILIP MORRIS KOREA INC. "p_59-209" | _"P-61-100" 744,838.42 "p-59-209" | "P-61-100" 1,179,327.49 PHILIP MORRIS KOREA INC. "P.59-210" | _"P-61-101" 517,311.03 *P-61-101" 1 574,424.88 *P-61-102" 2,091,735.91 *p.59-212"_| "P.61-103" 187,061.70 PHILIP MORRIS KORLA INC. "p-59-212" | "P-61-103" 261,886.38 PHILIP MORRIS KORA INC. "P.61-103" 710,834.46 "59-213" | "P.61-104" 765,528.37 *P-61-104" 1,158,637.54 "D-61-105" 3,859,888,.37 PHILIP MORRIS KOREA INC, “P-59-208" "P-61-95" 22,299.20 989,638.49 "P-61-106" 1 328,133.63 "P.61-106" 2,531,754.74 *P-61-107" 3,859 888.37 "P-61-108" 2,072,102.20 PHILIP MORRIS KOREA INC. "P-61-108" 2,117,147.90 ce a I'IIILIP MORRIS KOREA INC.

PHILIP MORRIS KOREA INC

PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PI liLII' MO!UUS KOREA INC. PI-liLII' MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PIIILIP MO!UUS KOREA INC. PI liLII' MORRIS_Q'l L\ILAN12) LIMITED !'!liLII' MORRIS (riiMLAND) LIMITED PI liLII' MORRIS (I'IJAILAND) LIMITED

PHILIP MORRIS (I'IJAJI AND) LIMITED

PI IILIP MORRIS (I'IIAILAND) LIMITED

!'I liLII' MOlUUS[fHAJLAND) LIMITED PHILIP MO!UUS (ri-L\ILAND) LIMITED PH ILl!' MORRIS (I'IJAJIJ\ND) LIMITED PIIILI!' MORRIS (l'IIAILAND) LIMITED PHILIP MORRIS (l'IIAILAND) I.IMITED PI liLII' MORRIS_iTI !All .ANI2) !.IMITED !'IIlLI!' MOlUUS (l'I!J\ILAND) I.IMJTED !'!liLII' MORRIS (fHAJLAND) LIMITED Pill LIP MO!UUS (J'HAILAND) LIMITED PI liLII' MORRIS (J'HAILAND) LIMITED 1'1 IlLII' MORRIS Q'HAILANl2) LIMITED PI !!LIP MORRIS (llli\ILAND) LIMITED PI-IlLII' MORRIS (I'IIAILAND) LIMITED PHILIP MORRIS (l'IIAILAND) LIMITED

PHILIP MORRIS (I'IIAILAND) LIMITED

!'HILl!' MOIUUS (l'lli\ILAND) LIMITED PI II LIP MO!Ul!S (l'lli\ILAND) LIMI'J'ED 1'1 Ill .II' MORRIS (f!-IAILAND) LIMITED PI IlLli' MORRIS (J'IIAIL\ND) LIMITED PI liLII' MORRIS (I'IL\ILAND) LIMITED !'IIlLI!' MOlUUS (ri-IAILAND) LIMITED

PHILIP MORRIS (I'IIAILANI2) LIMITED

PI IlLII' MOIUUS (fi-IAILJ\ND) LIMITED I'll I LIP MO!UUS (I'IIAILAND) LIMITED PI II LIP MOIUUS (fHAILAND) LIMITED

PHILIP MORRIS (J'IJAILAND) LIMITED

PHILIP MORRIS (I'IIAILAND) LIMITED

PI IlLII' MURRIS (l'IIAILAN12) L!Mrl'lm PI IlLII' MORRIS (THAILAND) I JMITED PHILIP MORRIS (fHAILAND) LIMITED PHILIP MORRIS (I'I!AILAND) LIMITED I'IIILII' MO!Ul!S (I'HAJLAND) LIMI'I ED I' I IlLII' MORRIS (!'I !All .AND) LIMITED !'lilLI!' MO!UUS_Q'HAILAND) LIMITED PIIILIP MORRIS (fHAILAND) LIMITED

PHILIP MORRIS (1'1-IAILAND) LIMITED

"P-59-218" "P-61-109" "P-59-218" "P-61-109" "P-59-219" "P-61-110" "P-59-219" "P-61-110" "P-59-220" "P-61-111" "1'-59-221" "P-61-111" "P-59-222" "P-61-112" "P-59-228" "P-61-113" "1'-59-238" "P-61-121" "P-59-239" "P-61-122" "1'-59-240" "P-61-123" "P-59-240" "P-61-123" "P-59-241" "P-61-124" "P-59-241" "P-61-124" "P-59-242" "P-61-124" "P-59-242" "1'-61-124" "P-59-242" "P-61-124" "P-59-242" "P-61-124" "P-59-243" "P-61-124" "P-59-243" "P-61-124" "P-59-243" "P-61-124" "P-59-243" "P-61-124" "P-59-244" "P-61-124" "P-59-245" "P-61-124" "P-59-246" "P-61-124" "P-59-246" "1'-61-124" "P-59-247" "P-61-124" "P-59-248" "P-61-124" "P-59-249" "P-61-124" "P-59-249" "P-61-124" "1'-59-249" "P-61-124" "1'-59-250" "P-61-124" "P-59-251" "P-61-124" "P-59-252" "P-61-124" "P-59-253" "1'-61-125" "P-59-254" "P-61-125" "P-59-254" "1'-61-125" "P-59-254" "P-61-125" "1'-59-254" "P-61-125" "1'-59-255" "P-61-125" "P-59-255" "P-61-125" "P-59-255" "P-61-125" "P-59-256" "1'-61-125" "1'-59-256" "P-61-125" "P-59-256" "P-61-125" "P-59-256" "P-61-125" "P-59-256" "P-61-125" "P-59-257" "P-61-125" "P-59-257" "P-61-125" 24,360.00 1,081,096.80 70,035.00 3,108,153.30 17,255.00 765,776.90 77,140.00 3,423,473.20 24,093.76 1,069,281.07 96,375.04 4,277,124.28 15,127.40 671,354.01 45,640.20 2,025,512.08 165,000.00 224,416.18 102,300.00 139,138.03 537,600.00 731,188.72 1,702,400.00 2,315,430.96 376,320.00 511,832.10 740,880.00 1,007,669.46 58,800.00 79,973.77 370,440.00 503,834.73 923,160.00 1,255,588.13 3,057,600.00 4,158,635.86 50,000.00 68,004.90 805,000.00 1,094,878.95 1,795,000.00 2,441,376.03 2,600,000.00 3,536,254.98 882,000.00 1,199,606.50 1,470,000.00 1,999,344.16 650,000.00 884,063.75 2,600,000.00 3,536,254.98 1,552,000.00 2,110,872.20 776,000.00 1,055,436.10 50,400.00 68,548.94 504,000.00 685,489.43 565,600.00 769,271.47 1,200,000.00 1,632,117.68 194,000.00 263,859.03 165,000.00 224,416.18 1,234,800.00 1,679,449.10 117,600.00 159,947.54 990,780.00 1,347,557.97 1,502,340.00 2,043,329.73 1 ,799 ,280. 00 2,447,197.25 1,250,000.00 1,700,122.59 1,275,000.00 1,734,125.04 2,600,000.00 3,536,254.98 20,580.00 27,990.82 58,800.00 79,973.76 94,080.00 127,958.03 152,880.00 207,931.79 261,660.00 355,883.26 276,360.00 375,876.70 1,193,640.00 1,623,467.46 ~

CTA CASE NOS. 9655 & 969S

PI IlLII' MORRIS[l'l IAILANDlLIMITED !'IIlLI!' MORRIS (THAIL~ND) LIMITED PI IILIP MORRIS (l'HAIL\ND) LIMITED PHILIP MOIUUS (l'JIAILAND) LIMITED PHILIP MOIUUS (fi IAILAND) LIMITED PI IlLII' MORRIS (niMLAND)_ LIMITED PIJ!LIP MORRIS (1'1-IAILAND)LIMITED PHILIP MORRIS (n IAILAND) LIMITED PI II LIP MORRIS (1'1 !AlLAN D) LIMITED PI II LIP MORRIS (Il!AIL\ND) LIMITED I'I!ILIP MORRIS KOIU'.A INC. PHILIP MOIUUS KOREA INC. PHILIP MORRIS KOIUlA INC.

PHILIP MORRIS KOREA INC

PI I! LIP MORRIS KOREJ\ INC PHILIP MORRIS KORI·:A INC. PH !LIP MORRIS KORI\A INC. PHILIP MOIUUS (niAILAND) LIMITED

PHILIP MORRIS (IHAILAND) LIMITED

PI!ILIP MOIUUS (fHAILAND) LIMITED PI IlLII' MORRIS (IliAJL,\ND) LIMITED PI IlLII' MORRISJTIIAII .ANDlLIMI'nm PI IlLII' MORRIS (J'H,\ILAND) LIMITED

PIJILIP MORRIS (IHMLAND) LIMITED

PI IlLII' MOIUUS (rHAJLAND) LIMITED PI IlLII' MORRISJIHAil"\ND)LIMITED PHILIP MORRIS (l'IIAILAND) LIMITED PHILIP MOIUUS (l'IIAILAND) LIMITED PliiLIP MORRIS (fHAILAND) LIMITED PI IILIP MORRIS (1'1-IAJL,\ND) LJMI'rim PI lll.ll' MORRIS (1'1-IAILAND) I .JMITED PHII.JP MORRISJTIIAILAND)_I.IMITI>D PI-IILIP MORlUS (fiiAILAND) LIMITED PI lii .IP MORRIS (IHAILAND) LIMITED PHILIP MOIUUS (fHAILAND) LIMITED PliiLIP MORRIS (IHAILAND) LIMITED PI III .JP MORRIS (IliAIL;\ND)LIMITED PI-IIIJP MORRISQ'l IAJI,t\NDl_IJMJ'I'I~D PI II LIP MORRIS (llii\IL;\ND) LIMITED PHILIP MORRIS (n IAILi\ND) LIMITED

PI IILIP MOIUUS (J'HAILAND) LIMITED

PI! I LIP MORRIS (ll!AILAND) LIMITED PHILIP MOIU,IS (l'IIAIL\ND) LIMITI.:O

PI II LIP MORRIS (J'HAILAND) LIMITED

PHILIP MORRISQHAILANDll.JMITED

PI IILIP MOIUUS (I'HAILAND) LIMITED

PHILIP MORRIS (IHAILAND) LIMITED

PliiL!l' MORRIS (fHAILAND) LIMITED PI IILIP MORRIS{fHAILANDlLIMITED "P-59-259" "P-61-125" "P-59-259" "P-61-125" "P-59-259" "P-61-125" "P-59-259" "P-61-125" "P-59-259" "P-61-125" "P-59-260" "P-61-125" "P-59-261" "P-61-125" "P-59-262" "P-61-125" "P-59-263" "P-61-125" "P-59-264" "P-61-125" "P-59-266" "P-61-127" "P-59-266" "P-61-127" "P-59-267" "P-61-128" "P-59-267" "P-61-128" "P-59-268" "P-61-129" "P-59-268" "P-61-129" "P-59-268" "P-61-129" "P-59-269" "P-61-130" "P-59-270" "P-61-130" "P-59-270" "P-61-130" "P-59-271" "P-61-130" "P-59-272" "P-61-130" "P-59-272" "P-61-130" "P-59-272" "P-61-130" "P-59-272" "P-61-130" "P-59-272" "P-61-130" "P-59-273" "P-61-130" "P-59-274" "P-61-130" "P-59-275" "P-61-130" "P-59-275" "P-61-130" "P-59-275" "P-61-130" "P-59-275" "P-61-130" "P-59-276" "P-61-130" "P-59-277" "P-61-130" "P-59-277" "P-61-130" "P-59-278" "P-61-130" "P-59-279" "P-61-130" "P-59-280" "P-61-130" "P-59-281" "P-61-130" "P-59-282" "P-61-130" "P-59-282" "P-61-130" "P-59-283" "P-61-130" "P-59-284" "P-61-131" "P-59-285" "P-61-131" "P-59-286" "P-61-131" "P-59-286" "P-61-131" "P-59-287" "P-61-131" "P-59-287" "P-61-131" "P-59-288" "P-61-131" 142,500.00 193,813.97 650,000.00 884,063.75 2,457,500.00 3,342,441.01 543,200.00 738,805.27 1,012,680.00 1,377,344.11 1,164,000.00 1,583,154.15 1,120,000.00 1 523,309.84 1,000,000.00 1,360,098.07 388,000.00 527,718.05 165,000.00 224,416.18 11,655.00 517,248.90 31,701.60 1,406,917.01 4,627.00 205,346.26 38,404.10 1,704,373.96 2,529.00 112,237.02 10,397.00 461,418.86 13,207.00 586,126.66 882,000.00 1,199,606.50 41,160.00 55,981.64 194,040.00 263,913.43 2,940,000.00 3,998,688.32 107,500.00 146,210.54 267,500.00 363,826.23 875,000.00 1,190,085.81 1,187,500.00 1 ,615,116.46 1,312,500.00 1,785,128.72 294,000.00 399,868.83 1,470,000.00 1,999,344.16 25,000.00 34,002.45 100,000.00 136,009.81 852,500.00 1,159,483.60 1,022,500.00 1,390,700.28 1,552,000.00 2,110,87220 582,000.00 791,577.08 776,000.00 1,055,436.10 97,000.00 131,929.51 1 ,200,000.00 1 ,632,117.68 1,358,000.00 1,847,013.18 1,940,000.00 2,638,590.25 102,300.00 139,138.03 227,700.00 309,694.33 323,400.00 439,855.72 882,000.00 1,199,606.50 2,940,000.00 3,998,688.32 1 '150,000.00 1,564,112.78 2,600,000.00 3,536,254.98 208,740.00 283,906.87 673,260.00 915,699.63 117,600.00 159,947.53 rV

!'!IlLII' MORRIS (1'1 !AIL\ND) LIMITED I'! IlLII' MORRIS (I'I!AIL\ND) LIMITED I'! IlLII' MORitJS (IT!A!LAND) LIMITED PH II Jl' MORIUS (THAILAND) LIMITED !'HILl!' MORIUS (THAILAND) LIMITED PHILIP MORRIS (rHAILAND) LIMITED PHILIP MORRIS KORE,\ INC l'IIILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. l'IIIL!P MORRIS KOREA INC !'HI LIP MORIUS KOREA INC. PHILIP MO!lliiS KOREA INC. l'IIIL!P MORRIS KOREL\ INC PI liLII' MORRIS KOREA INC Pi liLIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. I'll I LIP MORRIS KOREA INC. l'HILII' MO!Ut!S KOREA INC. PHILIP MOIUUS KOREA INC. PHILIP MOIUUS KOREA INC:. PHILIP MORRIS KOREA INC. 1'1111 .II' MURRIS KOREA INC. l'I!ILII' MORRIS KORE,\ INC. !'!IlLII' MORRIS KOIU'A INC PI!ILIP MORRIS KOREA INC PI liLIP MORRIS KO!UlA INC. PHILIP MORIUS MALAYSIA SDN. BHD !'filLIP MORRIS MALAYSIA SDN. llHD I'!! I LIP MORRIS MALAYSIA SDN. lli!D l'!IILIP MORRIS MALAYSIA SDN. Bl!D PHILIP MORRIS MALAYSIA SDN. B!ID Pll!LIP MORIUS MALAYSIA SDN. Bl!D PHILIP MOIUUS MALAYSIA SDN. BHD Pll!LIP MORRIS MAL\YSIA SDN.llHD PHILIP MORRIS MALAYSIA SDN. BHD PHILIP MORRIS MALAYSIA SDN. llHD Pll!LIP MOIUUS Mr\LAYSL\ SDN.llHD I'IIILIP MORRIS KOREi\ INC PI !I LIP MORRIS KORI•:A INC. PHILIP MOIUUS KOREA INC. PI IlLII' MORRIS KOilli,\ INC Pll!LIP MORRIS KOREA INC PHILIP MORRIS KOREA INC. I'IIILIP MORRIS KOREA INC. PIIILIP MORRIS KOIU~A INC. PHILIP MOIUUS KOREA INC. PHILIP MORRIS KOREA INC.

PHILIP MOIUUS KOREA INC

PHILIP MORRIS KOREA INC. "P-59-288" "1'-61-131" "P-59-288" "P-61-131" "P-59-289" "P-61-131" "P-59-290" "P-61-131" "P-59-290" "P-61-131" "P-59-292" "P-61-131" "P-59-306" "1'-61-133" "P-59-306" "1'-61-133" "P-59-307" "P-61-134" "P-59-307" "1'-61-134" "P-59-307" "P-61-134" "P-59-308" "P-61-135" "P-59-309" "P-61-136" "P-59-309" "P-61-136" "P-59-310" "P-61-137" "P-59-310" "P-61-137" "P-59-311" "P-61-138" "P-59-311" "P-61-138" "P-59-312" "P-61-139" "P-59-312" "1'-61-139" "P-59-312" "1'-61-139" "P-59-313" "P-61-140" "1'-59-313" "P-61-140" "P-59-313" "P-61-140" "P-59-314" "P-61-141" "P-59-314" "P-61-141" "P-59-328" "P-61-152" "P-59-328" "1'-61-152" "P-59-328" "P-61-152" "P-59-328" "P-61-152" "P-59-328" "P-61-152" "P-59-328" "P-61-152" "P-59-329" "P-61-153" "P-59-329" "P-61-153" "P-59-329" "P-61-153" "P-59-329" "P-61-153" "P-59-329" "P-61-153" "P-59-341" "P-61-158" "P-59-345" "P-61-160" "P-59-346" "P-61-161" "P-59-347" "P-61-162" "P-59-352" "P-61-164" "P-59-352" "P-61-164" "P-59-352" "P-61-164" "P-59-353" "P-61-165" "P-59-354" "P-61-166" "P-59-354" "P-61-166" "P-59-355" "P-61-167" "P-59-355" "P-61-167" 164,640.00 223,926.55 1,187,760.00 1,615,470.08 2,000,000.00 2,720,196.14 426,800.00 580,489.86 931,200.00 1,266,523.32 1,358,000.00 1,847,013.18 28,991.20 1 ,286,629.46 57,982.40 2,573,258.91 11,222.40 498,050.11 37,408.00 1,660,167.04 38,343.20 1,701,671.22 86,973.60 3,859,888.37 25,375.00 1,126,142.50 69,020.00 3,063,107.60 4,676.00 207,520.88 82,297.60 3,652,367.49 9,135.00 405,411.30 85,260.00 3,783,838.80 12,180.00 540,548.40 37,555.00 1 ,666,690. 90 44,660.00 1,982,010.80 10,150.00 450,457.00 32,480.00 1, 441,462.40 51,765.00 2,297,330.70 1,136.00 50,415.68 25,276.00 1,121,748.88 180.00 7,988.40 691.60 30,693.21 810.00 35,947.80 2,049.00 90,934.62 4,644.00 206,100.72 5,715.00 253,631.70 145.60 6,461.73 225.00 9,985.50 683.00 30,311.54 1,440.00 63,907.20 2,250.00 99,855.00 60,234.40 2,673,202.67 15,127.40 673,471.85 60,234.40 2,681,635.49 45,640.20 2,031,901.70 4,054.40 180,501.89 10,136.00 451,254.72 32,942.00 1,466,577.84 47,132.40 2,098,334.45 10,224.00 455,172.48 16,188.00 720,689.76 7,459.20 332,083.58 35,897.40 1,598,152.25 /

PHILIP MORRIS KOREA INC. "P-59-356" "P-61-168" 43,356.60 1,930,235.83 PHILIP MORRIS KOREA INC. "P-59-359" "P-61-169" 5,339.00 237,692.28 PHILIP MORRIS KOREA INC. "P-59-359" “P-61-169" 6,182.00 275,222.64 PHILIP MORRIS KOREA INC. "P-59-359" "P-61-169" 14,612.00 650,526.24 *P-59-359" 588,000.00 PHILIP MORRIS (THAILAND) LIMITED "P.59-360" 117,600.00 PHILIP MORRIS (1ILAILAND) LIMIVED "P.61-170" "61-170" 185,220.00 PHILIP MORRIS (PHAILAND) LIMITED "P-64-170" 329,280.00 PHILIP MORRIS (THAILAND) LIMITED 990,780.00 1,293,600.00 2,728,320.00 3,057,600.00 100,000.00 PETILIP MORRIS (LTIAILAND) LIMITED 250,000.00 PHILIP MORRIS (THAILAND) LIMITED "p-59-361" 2,150,000.00 PHILIP MORRIS (FHAILAND) LIMITED 882,000.00 "p.59-363" 246,960.00 "P.61-170" 2,693,040.00 PHILIP MORRIS (FHALLAND) LIMITED "P.61-170" 2,500,000.00 "P-61-170" 465,600.00 "P.61-170" 1,862,400.00 PHILIP MORRIS (THAILAND) LIMITED “p.59-366" | "P-61-171" 282,240.00 PHILIP MORRIS (FHAILAND) LIMITED "p.59-366" | "P-61-171" 305,760.00 PHILIP MORRIS (HAILAND) LIMTEED | "P-59-366" | "P-61-171" 588,000.00 “p.39-367" | "p.61-171" 70,560.00 PILI MORRIS (1 TE “p.59.367" | “P-61-171" 811,440.00 PHILIP MORRIS "p.59.368" | "P-61-171" 735,000.00 PHILIP MORRIS "P-59-368" "2-61-1711" 1,105,000.00 1,512,749.08 PLUILIP MORRIS (IILAILAND) LIMITED "p.§9-368" | "P-61-171" 1,910,000.00 PHILIP MORRIS (CHAILAND) LIMITED "p.59-369" | "P-61-171" 2,716,000.00 PHILIP MORRIS KOREA INC. "p.59-370" | "P-61-172" 47,132.40 ~p.39-384" | "P-61-184" 86,973.60 p.59-385"__| "P.61-185" 41,148.80 "p.59-385" | "P-61-185" 45,824.80 2,040,120.10 PHILIP MORRIS KOREA INC. "P-59-386" "P-61-186" 14,028.00 624,526.56 PLTLIP MORRIS KOREA INC "P-59-386" "P-61-186" 18,704.00 832,702.08

VHAILAND) LIMITED

MHWAILAND) LIMITED

PHILIP MORRIS KOREA INC, "P-59-386" "P-61-186" 54,241.60 2,414,836.03 PHILIP MORRIS KOREA INC. "P-59-387" "P-61-187" 86,973.60 3,872,064.67 PUTLIP MORRIS KOREA INC, “P-59-388" PHIL AP MORRIS KOREA INC. "P-59-388" "P-61-188" 6,090.00 271,126.80 "P-61-188" 43,645.00 1,943,075.40 PHILIP MORRIS KOREA INC. "P-59-388" "P-61-188" 44,660.00 1,988,263.20 PHILIP MORRIS KOREA INC, "p-59-389" "P-61-189" 18,270.00 813,380.40 PHILIP MORRIS KOREA INC. "P-59-389" "P-61-189" 76,125.00 3,389,085.00 PHILIP MORRIS KOREA INC "Pp-59-390" "P-61-190" 94,395.00 4,202,465.40 PHILIP MORRIS KOREA INC "P-59-391" "P-61-191" 21,285.60 947,634.91 PHILIP MORRIS KOREA INC "P-59-391" "P-61-191" 25,846.80 1,150,699.54 PHILIP MORRIS KOREA INC "P-59-392" "P-61-192" 5,964.00 265,517.28 PHILIP MORRIS KOREA INC "P-59-392" “P-61-192" 20,448.00 910,344.96 PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PI JILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PI JILl!' MORRIS KOREA INC. PI II LIP MORRIS (r!-IAILAND) LIMITED PI II LIP MORRIS (!'IIAILANDl LIMITED PHILIP MORRIS ffiiAILANDl LIMITED PIIILIP MORRIS (fHAILANDl LIMITED PHILIP MORRIS rrHAILAND) LIMITED PHILIP MORRIS (fHAILAND) LIMITED PI JILIJ> MORRIS (!'IIAILAND) LIMITED PI II LIP MORRIS riHAILANDl LIMITED PIIILIJ> MORRIS (ffJAILANDl LIMITED PI IILIP MORRIS rriiAILANDl LIMITED PI II LIP MORJUS (l'l !AI LAND) LIMITED PHILIP MOIUUS (fi!AILAND) LIMITED PI II LIP MORRIS rri L\IL\NDl LIMITED

PI JILIP MOIUUS (J'I L\JL\NDI LIMITED

i'JJILIP MORRIS rriiAJL,\ND) LIMITED PHILIP MORRIS (rJ Ii\ILAND) LIMITED PHILIP MOimiS KOREA INC. PHILIP MORRIS KOREA INC. PJJILIP MORRIS KOREA INC. Pi-fll.IP MORRIS KOHJ•:A INC. PHILIP MOIUUS KOREA INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC.

1'1 IILIP MORRIS KORE1\ INC

PI liLII' MORRIS KOREA INC. !'HI LIP MORRIS KOREA INC. PI liLII' MORRIS KOREA INC. PI liLII' MOimiS KOREA INC. PI II LIP MORRIS KOREA INC. I'! liLII' MOIU<IS KORliA INC PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHILIP MOIU<IS KOREA INC. I' I liLII' MORRIS KOREA INC. PI !!LIP MORRIS KOREA INC. PHILIP MOIUUS KOREA INC. PHILIP MORRIS KO!Ui,\ INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS KOIU.:A INC. PJIILIP MORRIS KOREA INC.

PHILIP MORRIS KOREA INC

"P-59-393" "P-61-193" "P-59-393"

"P-61 193"

"P-59-394" "P-61-194" "P-59-394" "P-61-194" "P-59-399" "P-61-196" "P-59-400" "P-61-197"

"P 59-401"

"P-61-198" "P-59-402" "P-61-199" "P-59-403" "P-61-200" "P-59-405" "P-61-201" "P-59-405" "P-61-201" "P-59-406" "P-61-201" "P-59-407"

"P-61 201"

"J>-59-407" "P-61-201" "P-59-407" "P-61-201" "P-59-408" "1'-61-201" "P-59-408" "P-61-201" "P-59-409" "P-61-201" "P-59-409" "P-61-201" "P-59-409" "P-61-201" "P-59-409" "P-61-201"

"P 59-409"

"1'-61 201"

"P-59 409"

"P-61-201" "P-59-410" "P-61-201" "P-59-420" "P-61-205" "P-59A21" "P-61-206" "P-59-421" "P-61-206" "P-59-422" "1'-61-207"

"P 59-422"

"P-61-207" "1'-59-423" "P-61-208" "P-59-423" "P-61-208" "P-59-424" "P-61-209"

"P-59 424"

"!' 61-209" "P-59-425" "P-61-210" "P-59-426" "P-61-211 II "P-59-426" "P-61-211" "P-59-427" "P-61-212" "P-59-427" "P-61-212" "P-59-428"

"P-61 213"

"P-59-428" "P-61-213"

"P-59 429"

"P-61-214" "P-59-429" "P-61-214" "P-59-430" "P-61-215" "P-59-430" "P-61-215"

"P-59 430"

"P-61-215" "P-59-434"

"P-61 217"

"P-59-435" "P-61-218" "P-59-435" "P-61-218" "P-59-436" "P-61-219" 14,918.40 664,167.17 28,438.20 1,266,068.66 12,364.00 550,445.28 13,769.00 612,995.88 24,203.84 1,077,554.96 60,234.40 2,681,635.49 60,234.40 2,681,635.49 36,388.32 I ,620,008.01 291,000.00 398,380.07 1,231,860.00 I ,686,420.89 1,708,140.00 2,338,449.96 2,940,000.00 4,024,870.85 260,000.00 355,940.96 390,000.00 533,911.44 2,600,000.00 3,559,409.59 218,400.00 298,990.41 3,141,600.00 4,300,861.99 76,000.00 104,044.29 84,000.00 114,996.31 160,000.00 219,040.59 264,000.00 361,416.97 456,000.00 624,265.68 1,760,000.00 2,409,446.49 1,552,000.00 2,124,693.73 47,132.40 2,098,334.45 4,260.00 189,655.20 22,152.00 986,207.04 3,729.60 166,041.79 39,627.00 1,764,194.04 10,397.00 462,874.44 15,736.00 700,566.72 26,185.60 1,165,782.91 60,788.00 2,706,281.76 86,973.60 3,872,064.67 23,380.00 t ,040,877.60 63,593.60 2,831,187.07 36,472.80 1,623,769.05 50,500.80 2,248,295.62 13,195.00 587,441.40 81,200.00 3,615,024.00 43,645.00 I ,943,075.40 50,750.00 2,259,390.00 26,390.00 1,174,882.80 28,420.00 1,265,258.40 39,585.00 1,762,324.20 47,132.40 2,098,334.45 10,642.80 473,817.46 36,489.60 I ,624,516.99 1,988.00 88,505.76 ;Y

CfA CASE NOS. 9655 & 9695

PI!ILIP MORRIS KOREA INC

PI11LIP MORRIS KOREA INC

PHILIP MORRIS KOREA INC

PHILIP MORRIS KO!UCA INC PHILIP MORRIS KOREA INC:. !'I !ILl!' MORRIS KORE,\ INC. I'll! LIP MORRIS KOREA INC. PI !!LIP MORRIS KOREA INC PHILIP MORRIS KOREA INC:. PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC:. PI !ILl I' MORRIS (rHAILAND) LIM!Tim PI !ILl!' MORRIS (I'IIAILAND) LIMITED PI!ILIP MORRIS (ll!AILAND) LIMI'IED PHILIP MORRIS (l'f!AILAND)LIMITED PHILIP MORRIS (l'IIAILAND) LIMITED PHILIP MORRIS (fllriiLAND) LIMITED PHILIP MORRIS (fHAILAND) LIMITED PI!ILIP MORRIS (I'IIAILAND) IJMITED PI!ILIP MORRIS (l'IIAILAND2_LIMI'J'ED PI !I LIP MORRIS (!'I !All .AND) LIMITED PIII!.IP MORRIS (l'IIAILAND) LIMITED PHILIP MORRIS (rHAILAND) l.IMITED PI !ILl!' MORRIS (J'HAILAND2_1 JMI'J'ED PI!ILIP MORRIS (I'HAILAND)LIMI'IED PHI!.IP MORRIS (l'IIAILAND) LIMITED PHILIP MOIU\IS (l'IMILAND) LIMITED PHILIP MORRIS (I'Io,\ILAND) LIMITED I'IIILIP MORRIS (f!IAILAND) LIMITim 1'1-l!LIP MOIUUS (THAILAND) LIMITED I'IIILIP MORRIS (rHAILAND) l.IMITED PIIII.IP MORRIS (I'IIAIL\ND) LIMI'IED PHILIP MORRIS (f!IAILAND) l.IMITED PHII.ll' MORRIS (l'IIAII.AND) LIMITED !'I !ILl I' MORRIS (rHAIU\ND2_LIMIT!m PIIILIP MORRIS (IHAII.ANDJUM!TED I'Hil.IP MORRIS (r!IAILAND) LIMITED I'IIILII' MORRIS (!'I~IAILAND) I.IMITim l'II!Lil' MORRIS KOREA INC PH II.! I' MORRIS KOREA INC PI IILII' MORRIS KOREA INC. PIIILIP MORRIS KOIU'A INC. Pl!ll.ll' MORRIS KOREA INC. I'IIILIP MORRIS KOREA INC. PIIILII' MORRIS KOimA INC.

PHILIP MORRIS KOREA INC

PI!ILII' MORRIS KOREA INC. PHILIP MOIUUS KOREA INC. I' I Ill.IP MORRIS KOREA INC "P~59~436"

"P~61 ~219"

"P-59-436" "P-61-219" "P-59-437" "P-61-220" "P~59~437" "P-61-220" "P-59-438" "P~61~221" "1'~59~439" "P~61~222" "P~59~440" "P-61-223" "P-59-440" "1'~61~223" "P-59-449" "P-61-224" "P-59-450" "P-61-225" "P-59-451" "!'~61~226" "P-59-475" "P~61~245" "P~59~475" "P-61-245" "P~59~475" "P-61-245" "P-59-475" "P-61-245" "P-59-476" "1'~61~245" "P~59~476" "P~61~245" "P-59-477" "P-61-245" "1'~59-477" "P-61-245" "P-59-478" "P-61-245" "P-59-479" "P~61~245" "P-59-480" "P~61~246" "P~59~480" "P~61~246" "P-59-480" "P-61-246" "P-59-481" "P-61-246" "P-59-481" "1'~61~246" "P-59-481" "P-61-246" "P-59-482" "P~61~246" "P-59-482" "P-61-246" "P-59-483" "P~61~246" "P-59-483" "P~61~246" "1'~59A84" "P-61-246" "P-59-484" "1'~61~246" "P-59-484" "P-61-246" "P-59-485" "P~61~246" "1'~59~486" "P-61-246" "P-59-486" "1'~61~246" "P-59-487" "P~61~246" "1'~59~490" "P-61-247" "P-59-490" "P-61-247" "P-59-491" "P-61-248" "1'~59~491" "P-61-248" "1'~59~492" "P-61-249" "P~59~492"

"P~61 ~249"

"P~59~493" "1'~61~250" "P-59-493" "P-61-250" "P-59-493" "P-61-250" "P-59-494" "P-61-251" "P-59-495" "P-61-252" 6,532.00 290,804.64 17,892.00 796,551.84 6,526.80 290,573.14 36,829.80 1,639,662.69 43,356.60 1,930,235.83 43,031.10 1,915,744.57 2,810.00 125,101.20 23,323.00 1 ,038,339. 96 60,234.40 2,681,635.49 60,234.40 2,681,635.49 36,388.32 1,620,008.01 173,460.00 237,467.38 246,960.00 338,089.15 1,020,180.00 1,396,630.18 1,205,400.00 1 ,650,197.05 291,000.00 398,380.07 1,261,000.00 1,726,313.66 214,500.00 293,651.29 775,500.00 1,061,662.36 582,000.00 796,760.15 495,000.00 677,656.83 241,080.00 330,039.41 1,014,300.00 1,388,580.44 1,390,620.00 1,903,763.91 49,980.00 68,422.80 1,290,660.00 1,766,918.30 1,599,360.00 2,189,529.75 349,200.00 478,056.09 426,800.00 584,290.77 209,520.00 286,833.65 372,480.00 509,926.50 178,480.00 244,339.78 550,960.00 754,266.27 2,351,280.00 3,218,911.00 660,000.00 903,542.44 62,080.00 84,987.75 1,683,920.00 2,305,292.69 330,000.00 451,771.22 11,656.40 518,942.93 35,476.00 1,579,391.52 4,260.00 189,655.20 22,152.00 986,207.04 10,256.40 456,614.93 33,100.20 1,473,620.90 843.00 37,530.36 843.00 37,530.36 24,447.00 1,088,380.44 60,234.40 2,681,635.49 60.234.40 2.681.635.49 ;V

CTA CASE NOS, 9655 & 9695

PHILIP MORRIS KOREA INC, "P-59-496" PHILIP MORRIS KOREA INC. "P-59-496" PHILIP MORRIS KOREA INC. "P-59-497" PHILIP MORRIS KOREA INC. "P-59-498" PHILIP MORRIS KOREA INC. "P-59-498" PHILIP MORRIS KOREA INC. "P-59-500" PHILIP MORRIS KOREA INC. "P-59-501" PHILIP MORRIS KORA INC. "p-59-501" *P.59-501" *P.59-508" *P.59-508" PHILIP MORRIS KOREA INC. "P-59-504" *P.59-505" "P-59.505" *P.59-505" *P.59-506" PHILIP MORRIS KOREA INC. "P-59-506" PHILIP MORRIS KOREA INC. "P-59-506" PHILIP MORRIS KOREA INC. “P-59-507" "P.59-507" PHILIP MORRIS KOREA INC. "P-59-507"

PHILIP MORRIS (LUAILAND) LIMITED "P-59-526"

"P-59-526" PHILIP MORRIS (FTHAILAND) LIMTTTiD

PHILIP MORRIS (THAILAND) LIMITED "P-59-526"

PHILIP MORRIS (LHAILAND) LIMITED "P-59-527"

| *P.59-526" | *p.59.527"_|

PHILIP MORRIS (CHAILAND) LIMITED

PHTLIP MORRIS (FHAILAND) LIMITED

PITILIP MORRIS (I HALLAND) LIMITED

PHILIP MORRIS (LHAILAND) LIMITED

PLTLAIP MORRIS (LHLAILAND) LIMITED "P-59-529"

*p.59-529"

PETLIP MORRIS (THAILAND) LIMITED "P-59-529"

PHILIP MORRIS (LHAILAND) LIMITED “P-59-530"

PHILIP MORRIS (THAILAND) LIMITED "P-59-530"

PHILIP MORRIS (VITAILAND) LIMITED "Pp-59-5314"

PHILIP MORRIS (THAILAND) LIMITED "P-59-531"

PHILIP MORRIS (FHATLAND) LIMITED "P-59-532"

PHILIP MORRIS (THAILAND) LIMITED "P-59-533"

PHILIP MORRIS (LHAILAND) LIMITED "P-59-534"

"P-59-534"

PHILIP MORRIS (FHALLAND) LIMITED

PHILIP MORRIS KORIEA INC.

PHILIP MORRIS KOREA INC.

PHILIP MORRIS KOREA INC

PUTLIP MORRIS KORA INC.

PHILIP MORRIS KOREA INC

PLHELIP MORRIS KORA INC.

PHILIP MORRIS KOREA INC.

PHILIP MORRIS KORA INC.

PUILIP MORRIS KORIA INC.

PHILIP MORRIS KOREA INC.

PHILIP MORRIS KORISA INC.

GODIEREY PHILLIPS INDIA, LTD GODFERICY PHILLIPS INDIA, LTD GODIEREY PHILLIPS INDIA, LID GODERLY PHILLIPS INDIA, LD GODFREY PHILLIPS INDIA, LTD GODFRIVY PHILLIPS INDIA, LID PULA MORRIS KORA INC.

PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. PLTLIP MORRIS KOREA INC.

PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC.

PHI.IP MORRIS KOREA INC.

"P-59-599" “P-61-306" 1,704.00 "D-59.599" "59-599" "P-59-590" "p.59-590" "P-59-591" *P.59.592" "p-59-592" "P-59-593" "P5959" "p.59-593" | "P-61-310" "p-59-594" "59-595" "D-59.596" "P-59-596" p-59-597" "p-59.597" ".-59-598" "P-59-598" "p.s9-599" | "P.61-316" *P-59.600"

"P-59-600" | "P-61-317"

"P-59-601" | "P-61-318"

"p.59-601" "59-601" "P.59-602" *P-59-602" "p.59.602"_| "P-61-319" "p-59-607" "p.59-608" "P-59-609" "P-§9-621" "P-59-622" *P-$9-622" *p-59.623"

"59-623" | "P-61-333"

"p.59-624" "P-59-624" "P-61-333" 68,889.60 "P-59-625" "P-61-333" 27,955.20 "P-59-625" "P-61-333" 67,891.20 "P-59-627" *P.59-627" "P-59-628" 9,324.00

"P-59-628" | _"P-61-336"

"P-59-628" | _"P-61-336" 20,979.00 "P.59.629" "P-59.629" "D-59-629" "P-59-626" "P-61-334" 43,031.10 1,916,174.88 75,879.12 113,818.68 986,428.56 303,516.48 872,609.88 1,163,702.49 75,077.58 1,088,624.91 361,084.86 857,576.55 880,144.36 2,098,805.77 2,098,805.77 602,036.70 1,328,632.70 851,155.33 1,079,514.07 123,624.19 1,792,550.69 3,872,934.41 1,707,422.70 2,165,511.71 1,175,146.70 1,401,136.45 1,627,126.20 666,311.30 832,889.12 2,373,733.99 1,625,886.48 2,682,237.83 1,077,797.00 3,764,290.11 1,556,056.32 2,711,983.87 1,644,973.82 2,623,066.37 1,200,386.30 3,067,653.89 1,244,845.05 3,023,195.14 85,359.56 2,104,554.59 415,197.72 581,276.81 934,194.87 311,398.30 409,266.32 1,210,004.78

CTA CASE NOS, 9655 & 9695

PHILIP MORRIS KOREA INC. "P-59-630" | "P-61-338" 18,648.00 830,395.44 PUTLAP MORRIS KOREA INC. "P-59-630" "P-61-338" 30,902.40 1,376,083.87 PHILIP MORRIS KOREA INC. "P-59-631" "P-61-339" 11,894.40 529,657.63 PHILIP MORRIS KOREA INC. "P-59-631" "P-61-339" 34,196.40 1,522,765.69 132,414.40 242,159.75 1,677,249.17 *p-59-633" 2,052.403.32 PHILIP MORRIS KOREA INC "P-59-634" "P-61-342" 3,276.00 145,880.28 PHILIP MORRIS KOREA INC. "P-59-634" "P-61-342" 22,113.00 984,691.89 PHILIP MORRIS KOREA INC. "P.59-636" "P-61-342" 1,100.00 48,983.00 PHILIP MORRIS KOREA INC. "P.59-636" "P.61-342" 24,475.00 1,089,871.75 PIITLIP MORRIS KOREA INC. "P-59-637" "P-61-345" 12,650.00 563,304.50 PHILIP MORRIS KOREA INC. "P-59-637" "P-61-345" 12,925.00 575,550.25 PHILIP MORRIS KOREA INC. "P-59-635" "P-61-343" 14,196.00 632,147.88 "P-59-638" "P-61-346" 5,611.20 PHILIP MORRIS KOREA INC. PLTLIP MORRIS KOREA INC, 3,623,067.67 PHILIP MORRIS KOREA INC. "P-59-639" "P-61-347" 29,926.40 1,332,622.59 PHILIP MORRIS KOREA INC, "P-59-639" "P-61-347" 57,047.20 2,540,311.82 PHILIP MORRIS (THAILAND) LIMITED "P-59-640" “P-61-348" 29,400.00 39,445.07 PHILIP MORRIS (THAILAND) LIMITED "P-59-640" "P-61-348" 85,260.00 114,390.71 PHILIP MORRIS (THAILAND) LIMITED "P-59-640" "P-61-348" 88,200.00 118,335.22 "P-59-640" "P-61-348" 94,080.00 126,224.24 249,866.74 PHILIP MORRIS KOREA INC. "P-59-635" "P-61-343" 11,193.00 498,424.29 *P-59-638" 81,362.40

PIULAP MORRIS (THAILAND) LIMITED

142,002.27 "61-348" 169,613.82 378,672.71 *D-61-348" 568,009.06 535,080.00 717,900.34 PITLIP MORRIS (!HAILAND) LIMITED 590,940.00 792,845.98 "61-348" 1,013,738.40 1 "p.61-348" 1,972,253.69 "P.61-348" 4,102,287.68 "P-59-641" 18,704.00 832,889.12 27,120.80 1,207,689.22 PHILIP MORRIS KOREA INC. 41,148.80 1,832,356.07 *P-61-350" 1,374,267.05 PHILIP MORRIS KOREA INC. 2,498,667.36 PHP MORRIS KOREA INC. "P-59-644" 1,807,918.00 PHILIP MORRIS KORA ING.

PHILIP MORRIS (LHATLAND) LIMITED

PHILIP MORRIS (FTHAILAND) LIMITED

PH AP MORRIS KOREA INC, PEULIP MORRIS KOREA INC.

2,395,491.35 PHILIP MORRIS (THAILAND) LIMIFED 240,614.95 PHILIP MORRIS (THAILAND) LIMITED 418,117.78 PHILIP MORRIS (FH AILAND) LIMITED 903,292.19 PHILIP MORRIS (1HAILAND) LIMITED "P_61-352" 1,506,801.82 PHILIP MORRIS (1iTALLAND) LIM£VED "P.61-352" 1,853,918.48 PEILIP MORRIS (FHAILAND) LIMITED "P.59-645" 2,177,368.07 PHILIP MORRIS KOREA INC. 1,898,313.90 2,305,095.45 1,$81,928.25

PHILIP MORRIS KOREA INC. !'I liLII' MORRIS (fHAILAND) I.IMITED I'IIILIP MORRIS (llL\ILAND) LIMITED I'll! LIP MORRIS (riiAILAND) LIMITED PH !LIP MORRIS KOREA INC. PHILIP MORRIS KORllA INC. PHILIP MORRIS KOREA INC. PlllLIP MORRIS (1'1-IAILAND) LIMITED PHILIP MOIUUS (I'Ili\ILAND) LIMITED PHILIP MORRIS (fHi\ILAND) LIMITED

PHILIP MORRIS (J'HAILAND) LIMITED

PIIILIP MORRIS (I'IIAIIAND) LIMITED

PI-II LIP MORRIS (1'1 !All .AND) l.IMITED

PHILIP MORRIS (I'IIAILAND) LIMITED

1'1-lli.IP MORRIS (fHAILAND) LIMITED I'! IlLII' MORRIS \fi-IAILAND) LIMITED PHil.! P MORRIS {I'IJAILANDli.IMITED PHILIP MORRIS (ri L\ILAND) LIMITED PI IlLII' MORRIS (HIAIL\ND) LIMITED l'lilLIP MORRIS (l'HAIL\ND) LIMITED

PIIILI I' MORRIS (II IAIL\ND) LIMITED

PI IlLII' MORRIS (J'HAILAND)LIMITED

PHILIP MOIUUS (HIAILAND) LIMITED

!'filLIP MORRIS (fHAILAND) LIMITED l'llll.ll' MORRIS (lliAILAND) LIMITED I' I 111.11' MORRIS_Ql!AILAN122_1 ,IMITI<D YINATABA PHILIP MORRIS];!')) VINATABA l'I!ILIP MORRIS LTD PHILIP MORRIS KOREA INC. PHILIP MORRIS KOREA INC. 1'1 !ILIP MORRIS KOREA INC:. I'll II .II' MORRIS KORb\ INC PHILIP MOIUUS KOREA INC.

PHILIP MORRIS KOREA INC

PHil .IP MORRIS KOIU'A INC PHILIP MOIUUS KOIU·:A INC. I'IIILIP MORRIS KOREA INC:. PI !I LIP MORRIS KOREA INC l'I!IL!l' MORRIS KORE,\ INC PHILIP MOIU,IS KOREA INC. I'IIIL!P MORRIS KOREA INC PI !lUI' MORRIS KOREA INC:.

PHILIP MOIUUS KOIU~:A INC

I'IIIL!P MORRIS KOREA INC. PHILIP MORRIS KOREA INC. 1'1 !lUI' MORRIS KOREA INC. Pill LIP MORRIS KORI·:A INC PI IlLII' MORRIS KOREA INC:.

PHILIP MOIUUS KOREA INC

"P-59-647" "P-61-354" "P-59-662" "1'-61-355" "P-59-662" "1'-61-355" "P-59-662" "P-61-355" "P-59-674" "P-61-365" "P-59-675" "P-61-366" "P-59-676" "P-61-367" "P-59-678" "P-61-368" "P-59-679" "P-61-368" "P-59-680" "P-61-369" "P-59-680" "P-61-369" "P-59-681" "P-61-369" "P-59-681" "P-61-369" "P-59-681" "P-61-369" "P-59-681" "1'-61-369" "P-59-682" "P-61-369" "P-59-682" "P-61-369" "P-59-682" "P-61-369" "P-59-682" "1'-61-369" "P-59-682" "1'-61-369" "P-59-682" "P-61-369" "P-59-683" "P-61-369" "P-59-684" "P-61-370" "P-59-684" "P-61-370" "P-59-684" "P-61-370" "P-59-684" "P-61-370" "P-59-685" "P-61-371" "P-59-686" "P-61-371" "P-59-687" "P-61-372" "P-59-687" "P-61-372" "P-59-687" "1'-61-372" "P-59-688" "P-61-373" "P-59-688" "P-61-373" "P-59-691" "P-61-374" "P-59-692" "P-61-375" "P-59-692" "P-61-375" "P-59-693" "P-61-376" "P-59-693" "P-61-376" "P-59-694" "P-61-377" "P-59-694" "P-61-377" "P-59-695" "1'-61-378" "P-59-695" "P-61-378" "P-59-695" "P-61-378" "P-59-696" "P-61-379" "1'-59-697" "P-61-380" "P-59-697" "P-61-380" "P-59-698" "P-61-381" "P-59-698" "P-61-381" "P-59-699" "P-61-382" 58,870.00 2,621,481.10 400,000.00 536,667.67 2,200,000.00 2,951,672.19 2,600,000.00 3,488,339.86 24,258.88 1,080,247.93 60,234.40 2,682,237.83 60,234.40 2,682,237.83 656,700.00 881,074.15 316,800.00 425,040.80 514,500.00 690,288.79 2,425,500.00 3,254,218.59 107,500.00 144,229.44 205,000.00 275,042.18 390,000.00 523,250.98 1,897,500.00 2,545,817.26 105,000.00 140,875.26 537,500.00 721,147.18 647,500.00 868,730.79 1,010,000.00 1,355,085.87 2,600,000.00 3,488,339.87 2,600,000.00 3,488,339.86 89,240.00 119,730.56 907,500.00 1,217,564.78 1,692,500.00 2,270,775.08 2,600,000.00 3,488,339.86 2,600,000.00 3,488,339.86 75,544.00 3,363,974.32 75,544.00 3,363,974.32 5,460.00 243,133.80 9,828.00 437,640.84 10,101.00 449,797.53 10,647.00 474,110.91 14,742.00 656,461.26 46,090.80 2,052,423.32 2,973.60 132,414.41 43,117.20 1,920,008.91 22,797.60 1 ,015,177.13 23,293.20 1,037,246.19 9,324.00 415,197.72 34,032.60 1,515,471.68 2,331.00 103,799.44 18,181.80 809,635.55 22,843.80 1,017,234.41 43,356.60 1,930,669.40 9,716.70 432,684.65 33,314.40 1,483,490.23 18,970.70 844,765.27 24,060.40 1,071,409.61 27.405.00 1,220,344.65 /V

PHILIP MORRIS KOREA INC. "P-59-699" "P-61-382" 66,990.00 "61-383" 94,395.00 P-61-384" 94,395.00 "p-61-385" 27,405.00 *P-61-385" PHILIP MORRIS KOREA INC. "P.61-386"

"P61 387"

"61-387" PHILIP MORRIS KOREA INC. "61-388" *p-s9-706"_| "p.61-389" "61-389"

VINATABA PHILIP MORRIS EID "P_61-390"

VINATABA PHILIP MORRIS LID "P.59-707"_|_"P-61-390"

VINATABA PUILJP MORRIS LD "P-59-708" | _"P-61-390"

VINATABA PHILIP MORRIS LD “P-59-708" _|_"P-61-390"

VINATABA PHILIP MORRIS LD "P-G61-390"

"P.61-390" PHILIP MORRIS KOREA INC. "P-59-703" "P-61-386" 53,306.40 VINATABA PHILIP MORRIS LTD "P-59-709" "P-61-390" 7,081.20 VINATABA PHILIP MORRIS LTD "P-59-711" "P-61-391" 62,363.00 VINATABA PHILIP MORRIS LTD "P-59-712" "P-61-391" 6,342,00 VINATABA PHILIP MORRIS LTD "P-59-712" "P-61-391" 45,451.00 VINALABA PHILIP MORRIS LD "p59-712" | "P-61-391" 46,508.00 VINATABA PHILIP MORRIS LTD "P-61-391" 6,342.00 "p.61-391"

VINATABA PHILIP MORRIS LID "P-59-719" | "P-61-392"

"p.59-720" _|_"P-61-393" 400.40 *-61-393" PHILIP MORRIS MALAYSIA SDN. BHD "p.59-720" | "P-61-393" PHILIP MORRIS MALAYSIA SDN. BHD "p.59-720" | "P-61-393" PHILIP MORRIS MALAYSIA SDN. BHD "P_61-393" PHILIP MORRIS (THAILAND) LIMITED "D-59-735" "P-61-403" 11,760.00 PHILIP MORRIS (VUAILAND) LIMITED "P-59-735" "P-61-403" 17,640.00 PHILIP MORRIS (LHAILAND) LIMITED "P-59-735" "P-61-403" 291,060.00 PHILIP MORRIS (fHAILAND) 1 .IMITED "P-59-735" "P-61-403" 779,100.00 PHILIP MORRIS (PELATLAND) LIMITED "P-59-735" "P-61-403" 784,980.00 PHILIP MORRIS (FHAILAND) LIMITED "P-59-735" "P-61-403" 1,408,260.00 PHILIP MORRIS (THAILAND) LIMTFED "P-59-735" "P-61-403" 3,057,600.00 2,983,064.70 4,203,409.35 4,203,409.35 4,220,344.65 2,983,064.70 1,499,200.42 2,373,733.99 624,666.84 3,248,267.57 3,872,934.41 1,665,778.24 2,207,156.17 1,611,665.38 1,646,701.59 210,217.22 735,760.29 2,312,389.46 210,217.22 s 315,325.84 "P-61-391" 753,001.36 VINATABA PHILIP MORRIS LID "p.61-391" 81,389.00

VINATABA PHILIP MORRIS LTD

VINATABA PHILIP MORRIS LID "P-61-391" 1,082,568.83 2,777,024.39 282,409.26 2,023,933.03 2,071,001.24 282,409.26 894,295.99 909,831.62 17,829.81 28,053.90 60,827.98 141,071.04 170,327.25 15,778.03 23,667.04 390,506.23 1,045,294.46 1,053,183.47 1,889,419.04 PHILIP MORRIS (HEIAILAND) LIMITED "P-59-735" "P-61-403" 3,057 ,600.00 PHILIP MORRIS (THAILAND) LIMI'TED "P-59-736" "P-61-403" 115,000.00 PHILIP MORRIS (THAILAND) LIMITED "P-59-736" "P-61-403" 130,000.00 PHILIP MORRIS (TEHATLAND) LIMITED "P-59-736" "P-61-403" 580,000.00 PHILIP MORRIS (LUAILAND) LIMITED "P-59-736" "P-61-403" 702,500.00 PHDAP MORRIS C(PHAILAND) LIMITED "P-59-736" "P-61-403" 1,122,500.00 PHILIP MORRIS (CHAILAND) LIMITED "P-59-736" "P-61-403" 2,600,000.00 4,102,287.67 4,102,287.68 154,291.96 174,416.99 778,168.12 942,522.60 1,506,023.65 3,488,339.86

PHILIP MORRIS (TUAILAND) LIMITED

PHILIP MORRIS (THAILAND) LIMITED

PHILIP MORRIS (I'HAILAND) LIMITED "P-59-738"

PHILIP MORRIS (LHAILAND) LIMITED

"P-59-737" “P-59-737" "P-59-738"

PHILIP MORRIS (THAILAND) LIMITED "P-59-738"

PHILIP MORRIS (LITAILAND) LIMITED “p-59-738"

PUTLIP MORRIS (THAILAND) LIMITED

PHILIP MORRIS (THAILAND) LIMITED

PHILIP MORRIS (LHAILAND) LIMITED

PHDAP MORRIS (THAILAND) LIMITED

PHILIP MORRIS (VHAILAND) LIMITED

PHILIP MORRIS KOREA INC

PHILIP MORRIS KOREA INC "P-59-751" "P-61-412"

"P-59-750" “P-59-751" "P-61-409" "P-61-410" "P-61-411" "P-61-412"

"P-59-756" "p-59-757" "P-61-416"

"P-59-757" "P-61-417"

"P-59-759" "P-59-759" "P-59-759" “P-59-760" "P-59-760" "P-59-761" "P-61-419" 1,024,320.00 2,766,440.00 380,800.00 1,450,400.00 2,088,800.00 2,240,000.00 40,000.00 60,000.00 196,000.00 200,000.00 308,000.00 412,000.00 628,000.00 1,356,000.00 19,285.00 75,110.00 94,395.00 37,555.00 56,840.00 11,222.40 75,751.20 3,740.80 83,232.80 86,973.60 43,019.20 43,954.40 4,125.00 10,450.00 11,000.00 12,650.00 12,925.00 5,460.00 5,460.00 5,460.00 6,938.40 39,152.40 21,806.40 24,284.40 5,594.40 11,188.80 26,573.40 11,655.00 31,701.60 43,356.60 15,269.10 27,762.00 19,896.10 23,135.00 7,399.00 1,374,298.57 3,711,647.28 510,907.62 1,945,956.97 2,802,478.58 3,005,338.96 53,666.77 80,500.15 262,967.16 268,333.84 413,234.11 552,767.70 842,568.24 1,819,303.40 858,761.05 3,344,648.30 4,203,409.35 1,672,324.15 2,531,085.20 499,733.47 3,373,200.94 166,577.83 3,706,356.58 3,872,934.41 1,915,644.98 1,957,289.43 183,686.25 465,338.50 489,830.00 563,304.50 575,550.25 243,133.80 243,133.80 243,133.80 308,966.95 1,743,456.37 971,038.99 1,081,384.33 249,118.64 498,237.26 1,183,313.50 518,997.15 1,411,672.25 1,930,669.40 679,933.02 1,236,241.86 885,973.33 1,030,201.55 329,477.47 [¢xport sales substantiated by SI and ABs/BLs Less: Export sales not

VINATABA PUTLIP MORRIS LTD

VINATABA PHILIP MORRIS LTD

VINATABA PHTLIP MORRIS LTD

"P-59-761" "P-61-421" 19,026.00 847,227.78 “P.59-762" 800,159.57 3,577,183.96 1 600,319.14 2,777,024.39 VINATABA PHILIP MORRIS L:I'D 1,976,864.82 VINATABA PHILIP MORRIS LID 2,400,478.71 PHILIP MORRIS KOREA INC. "P-59-767" "P-61-422" 97,489.92 4,341,226.14 PHILIP MORRIS KOREA INC, "P-59-768" "P-61-423" 6,928.16 308,510.96 PHILIP MORRIS KOREA INC. 2,282,215.94 PHILIP MORRIS MALAYSIA SDN. BHD 18,034.65 PIIILIP MORRIS MALAYSIA SDN. BHD 20,038.50 "P.59-782" | "P-61-434" 1,332.00 59,313.96 2,385.00 106,204.05 364.00 16,208.92 PHILIP MORRIS MALAYSIA SDN. BHD 405.00 583.00 1,080.00 PHILIP MORRIS MALAYSIA SDN. BHD "P-61-435" 2,250.00 PHILIP MORRIS KORA INC. "P59-789" 8,800.00 "P-61-836" 16,775.00 43,356.60 5,128.20 "61-438" 17,249.40 PHILIP MORRIS KOREA INC "P-59-792" “P-61-439" 21,284.20 947,785.42 PHILIP MORRIS KORA INC. "p-59-792" “p.61-439" 21,746.90 968,389.46 421,515, 920.88 1,260,347,696.36.

ee eee Total ee ee 1,049,654,029.73 2,485,672,888.17 PHILIP MORRIS KOREA INC "P-59-792" "P-61-438" 20,979.00 934,194.87 Verily, only the export sales of goods in the amount of Php833,384,937.27 (or 11,467,784.53 in foreign currency), as computed below, satisfied the “hird condition and the fifth requisite, ze., the sales were paid for in acceptable foreign currency and accounted for in accordance with BSP rules and regulations:

Sales in Foreign *Peso Value of Sales in Foreign *Peso Value of Sales in Foreign *Peso Value of Currenc Sales Curreng Sales Curren Sales 635,524,627.94 1,554,898,014.24 425,597,186.32 1,764,459,811.20 1,061,121,814.26 3,319,057,825.44 traced to inward remittances or without proof of payment in acceptable forcign currency accounted for in accordance with BSP rules and regulations 628, 138,108.85 1,225,325,191.81 421,515,920.88 1,260,347,696,36 1,049,654,029.73 2,485,672,888.17

Valid Zero. Rates Export Sales of Goods 7,386,519.09 329,572,822.43 4,081,265.44 503,812,114.84 The amounU were £"Omlf:rled bared rm the rate u.red per ':fcbeduk qfZero-Rated Jale.r ofG(}{Jdr" (ExhibiiJ "P-4-1 "and "P-45''). 11,467,784.53 833,384,937.27 In fine, Petitioner was able to establish that its export sales of goods for the first and second quarters of 2015, in the respective amounts of Php329,572,822.43 and Php503,812,114.84, or a total of Php833,384,937.27, qualify as VAT zero-rated sales under Section 106(A)(2)(a)(1) of the NIRC of 1997, as amended.

b) Zero-rated sale of sale of service (sales to NRFCs) Php288,605,652. 77 Pertinent to the determination of whether the alleged sales of services to nonresident foreign corporations ("NRFCs") qualify for VAT zero-rating, Section 1 08(B)(2) of the NIRC of 1997, as amended, provides: "SEC. 108. Value-added Tax on Sale of Services and Use or Lease of Properties. - (B) Transactions Subject to Zero Percent (0%) Rate. - The following services performed in the Philippines by VAT- registered persons shall be subject to zero percent (0%) rate:

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

(2) Services other than those mentioned in the preceding paragraph rendered to a person engaged in business conducted outside the Philippines or to a nonresident person not engaged in business who is outside the Philippines when the services are performed, the consideration for which is paid for in acceptable foreign currency and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP);"109 Based on the foregoing provision, certain essential elements must be present for a sale or supply of services to be subject to the VAT rate of ze~ 109 Emphasis added.

CTA CASE NOS. 96SS & 9695 percent (0%), under Section 108(B)(2) of the NIRC of 1997, as amended, to Wlt:

1. The recipient of the services is a foreign corporation, and the said corporation is doing business outside the Philippines, or is a nonresident person not engaged in business who is outside the Philippines when the services were performed;110

2. The services fall under any of the categories under Section 108(B)(2), 111 or simply, the services rendered should be other than "processing manufacturing or repacking of goods"; 112

3. The service must be performed in the Philippines 113 by a VAT -registered person; and

4. The payment for such services should be in acceptable foreign currency accounted for in accordance with BSP rules.114 Relevant to the first essential element, Petitioner presented the Certifications of Non-Registration of Company 115 issued by the Securities and Exchange Commission ("SEC") and the Authenticated and Consularized Articles of Incorporation 116 of its clients. Upon examination of the said documents, it was found that only the following clients are considered NFRCs doing business outside the Philippines: SEC Certificate of Articles of Non-Registration Incorporation (Exhibit Name of client _{_Exhibit No.)

No.)

Philip Morris Asia Limited Exhibit "P-55-5" Exhibit "P-56" Vinataba Philip Morris Ltd. Exhibit "P-55-22" Exhibit "P-56-2" IV' 110 Site/ Philippines Corporation (Formerly Clientlogic Phils., Inc.) vs. Commissioner of Internal Revenue, G.R. No. 201326, February 8, 2017; Commissioner of Internal 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. 111 Commissioner of Internal Revenue vs. American Express International, Inc. {Philippine Branch}, G.R. No. 152609, June 29, 2005. 112 Commissioner of Internal Revenue vs. Burmeister and Wain Scandinavian Contractor Mindanao, Inc., supra. 113 Commissioner of Internal Revenue vs. Burmeister and Wain Scandinavian Contractor Mindanao, Inc., supra;

Commissioner of Internal Revenue vs.

American Express International, Inc. (Philippine Branch}, supra. 114 Commissioner of Internal Revenue vs. Burmeister and Wain Scandinavian Contractor Mindanao, Inc., supra;

Commissioner of Internal Revenue vs.

American Express International, Inc. (Philippine Branc!J), supra.

115 Exhibits "P-55" to "P-55-23", !CPA Report Binder (Exhibit "P-38-b").

116 Exhibits "P-56" to "P-56-4", !CPA Report Binder (Exhibit "P-38-b").

CfA CASE NOS. 9655 & 9695

As regards the second and third essential elements, the same have not been established as Petitioner failed to present or offer any evidence to show that the subject services rendered to Philip Morris Asia Limited and Vinataba Philip Morris Ltd. are other than ''processing, manufacturing or repacking of goods" and that such services were performed in the Philippines. As for the fourth essential element, Petitioner presented Certificates of Inward Remittances117 issued by Citibank N.A. Manila purportedly showing the foreign currency remittances of Philip Morris Asia Limited and Vinataba Philip Morris Ltd. to Petitioner. However, such remittances cannot be verified as actually pertaining to the alleged zero-rated sales of services as Petitioner utterly failed to present the corresponding VAT zero-rated official receipts ("ORs'') thereof. Thus, the fourth essential element, i.e., the services were paid for in acceptable foreign currency and accounted for in accordance with the rules and regulations of the BSP, was not satisfied. Considering the foregoing, Petitioner fell short in establishing that its sales of services to non-resident foreign clients in the amount of Php288,605,652.77 qualify for VAT zero-rating under Section 108(B)(2) of the NIRC of 1997, as amended. Thus, for purposes of compliance with the fourth requisite, only the amounts of Php329,572,822.43 and Php503,812,114.84, or a total of Php833,384,937.27, which pertain to the export sales of goods, represents Petitioner's valid zero-rated sales for the respective first and second quarters of 2015.

The Court shall then proceed to determine whether Petitioner complied with the remaining requisites pertaining to the input VAT being claimed for refund.

The input taxes being claimed do not appear to be transitional input taxes.

The sixth requisite entails that the input taxes being claimed are not transitional input taxes. /V

117 Exhibits "P-57-2", ''P-57-6", "P-57-8", "P-57-15", "P-57-17", "P-57-22", "P-57-24, ''P-57-27", "P-57-28", "P-57-33", ''P-57-34", "P-57-39", "P-57-44", "P-57-45" to "P-57-47" and "P-57-49", !CPA Report Binder (Exhibit "P-38-b").

In its amended first and second Quarterly VAT Returns for 2015, Petitioner declared total current input VAT of Php217,241,071.72 from its domestic purchases of goods and services, importation of goods and services rendered by non-residents, as shown below: first Quarter second Quarter Total Domestic Purchases of Goods Other than Capital Goods Php28,996,643.46 Php38,889,178.26 Php67 ,885,821.72 Importation of Goods Other than Capital Goods 8,277,655.00 3,026,543.14 Php11,304,198.14 Domestic Purchases of Services 64,673,296.61 54,205,777.39 Php118,879,074.00 Services rendered by Non-residents 11,122,780.13 8,049,197.73 Php19,171,977.86 Total Current Input Taxes Php113,070,375.20 Php104,170,696.52 Phj>_217 ,241,071. 72 Out of the declared input taxes, only the amounts of Php85,050,889.33 for the first quarter, and Php90,953,374.67 for the second quarter, or a total of Php176,004,264.00, is the subject of the present claims for refund.118 The above input taxes do not appear to be transitional input taxes, as understood under Section 111 (A) of the NIRC of 1997, as amended, to wit: "SEC. 111. Transitional/ Presumptive Input Tax Credits. (A) Transitional Input Tax Credits. -A person who becomes liable to value-added tax or any person who elects to be a VAT- registered person shall, subject to the filing of an inventory according to the rules and regulations prescribed by the Secretary of Finance, upon recommendation of the Commissioner, be allowed input tax on his beginning inventory of goods, materials and supplies equivalent to two percent (2%) of the value of such inventory or the actual value-added tax paid on such goods, materials and supplies, whichever is higher, which shall be creditable against the output tax." Transitional input tax credit operates to benefit newly VAT-registered persons, whether or not they previously paid taxes in the acquisitions of their beginning inventory of goods, materials and supplies. During the period of transition from non-VAT to VAT status, the transitional input tax credit serves to alleviate the impact of the VAT on the taxpayer.~ 118 See Petitions for Review, CTA Case No. 9655, Docket- Vol.l, par. 15, p. 13 and CTA Case No. 9695, Docket, par. 15, p. 13. 119 Fort Bonifacio Development Corporation vs. Commissioner of Internal Revenue, G.R. Nos. 158885 and 170680, April 2, 2008.

Since there is no showing that the claimed input taxes are transitional input taxes, Petitioner has complied with the sixth requisite for the grant of an input VAT refund.

Only a portion of the input taxes being claimed are due or paid. Regarding the seventh requisite in claiming VAT refund, it is of fatal importance for Petitioner to provide supporting documents to prove that the input taxes claimed during the subject period are actually due or paid. Section 11 O(A) of the NIRC of 1997, as amended, which provides that: "SEC. 110. Tax Credits. (A) Creditablelnput Tax. -

(1) Any input tax evidenced by a VAT invoice or official receipt issued in accordance with Section 113 hereof on the following transactions shall be creditable against the output tax:

(a) Purchase or importation of goods:

(i) For sale; or (ii) For conversion into or intended to form part of a finished product for sale including packaging materials; or (iii) For use as supplies in the course of business; or (iv) For use as materials supplied in the sale of service; or

(v) For use in trade or business for which deduction for depreciation or amortization is allowed under this Code.

(b) Purchase of services on which a value-added tax has actually been paid.

(2) The input tax on domestic purchase or importation of goods or properties by a VAT -registered person shall be creditable:

(a) To the purchaser upon consummation of sale and on importation of goods or properties; an~

CfA CASE NOS. 96S5 & 9695

(b) To the importer upon payment of the value-added tax prior to the release of the goods from the custody of the Bureau of Customs."

The above provisions are implemented by Sections 4.110-1 and 4.110-2 of RR No. 16-2005, which provide as follows: "SECTION 4.110-1. Credits For Input Tax. - 'Input tax' means the VAT due on or paid by a VAT -registered person on importation of goods or local purchases of goods, properties, or services, including lease or use of properties, in the course of his trade or business. It shall also include the transitional input tax and the presumptive input tax determined in accordance with Sec. 111 of the Tax Code.

It includes input taxes which can be directly attributed to transactions subject to the VAT plus a ratable portion of any input tax which cannot be directly attributed to either the taxable or exempt activity.

Any input tax on the following transactions evidenced by a VAT invoice or official receipt issued by a VAT -registered person in accordance with Sees. 113 and 237 of the Tax Code shall be creditable against the output tax:

(a) Purchase or importation of goods

(1) For sale; or

(2) For conversion into or intended to form part of a finished product for sale, including packaging materials; or

(3) For use as supplies in the course of business; or

(4) For use as raw materials supplied in the sale of semces; or

(5) For use in trade or business for which deduction for depreciation or amortization is allowed under the Tax Code, XXX XXX XXX /'<~" (c) Purchase of services in which a VAT has actually been paid;"

"SECTION 4.110-2. Persons Who Can Avail of the Input Tax Credit. -The input tax credit on importation of goods or local purchases of goods, properties or services by a VAT -registered person shall be creditable:

(a) To the importer upon payment of VAT prior to the release of goods from customs custody;

(b) To the purchaser of the domestic goods or properties upon consummation of the sale; or

(c) To the purchaser of services or the lessee or licensee upon payment of the compensation, rental, royalty or fee." Relative thereto, Section 4.110-8 of RR No. 16-2005 provides for the substantiation requirements of input tax credits, as follows: "SECTION 4.110-8. Substantiation of Input Tax Credits.-

(a) Input taxes for the importation of goods or the domestic purchase of goods, properties or services is made in the course of trade or business, whether such input taxes shall be credited against zero-rated sale, nonzero-rated sales, or subjected to the 5% Final Withholding VAT, must be substantiated and supported by the following documents, and must be reported in the information returns required to be submitted to the Bureau:

(1) For the importation of goods - import entry or other equivalent document showing actual payment of VAT on the imported goods.

(2) For the domestic purchase of goods and properties - invoice showing the information required under Sees. 113 and 237 of the Tax Code.

XXX XXX XXX ( 4) For the purchase of services - official receipt showing the information required under Sees. 113 and 237 of the Tax Cod/-!

DEQSION erA CASE NOS. 9655 & 9695 Page 91 of 98 A cash register machine tape issued to a registered buyer shall constitute valid proof of substantiation of tax credit only if it shows the information required under Sees. 113 and 237 of the Tax Code.

XXX XXX XXX

(d) Input tax from payments made to non-residents (such as for services, rentals and royalties) shall be supported by a copy of the Monthly Remittance Return of Value Added Tax Withheld (BIR Form 1600) flied by the resident payor in behalf of the non- resident evidencing remittance of VAT due which was withheld by the payor."

It is categorically mentioned in the above provisions that in order to be entitled to input tax credits, the same must be evidenced by VAT invoice or OR issued in accordance with Section 113 of the NIRC of 1997, as amended, as well as the import entry or other equivalent documents showing actual payment of VAT on the imported goods and a copy of the BIR Form 1600 filed by the resident payor in behalf of the non-resident evidencing remittance of VAT due which was withheld by the payor. Thus, in order to prove entitlement to credits of input taxes due or paid, Petitioner must not only present the supporting documents prescribed under Section 4.110-8 of RR No. 16-2005, but more importantly, these documents must comply with the invoicing requirements of Sections 113(A) and (B), 237 and 238 of the NIRC of 1997, as amended, as implemented by Section 4.113- 1(A) and (B) ofRRNo. 16-2005. In support of its claimed input VAT of Php176,004,264.00, Petitioner submitted various sales invoices 120, 0Rs 121 , BIR Forms 1600122, and Import Entry and Internal Revenue Declarations (IEIRDs), Single Administrative Documents (SADs), Statement of Settlement of Duties and Taxes (SSDTs) and other export documents123, which were all examined by the ICPA. In her report12\ the ICP A accounted for the said claimed input VAT of Php176,004,264.00 as follows~

120 Exhibits "P-62-1" to "P-62-63" and "P-65-1" to "P-65-69", CD- Folder 8 (Exhibit "P-38-i").

121 Exhibits "P-63-1" to "P-63-32"and "P-66-1" to "P-66-137", CD - Folder 8 (Exhibit "P-38-i"); Exhibits "P-68" to "P-70", erA Case No. 9655, Docket- Vol. 1, pp. 717 to 719.

122 Exhibits "P-54" to "P-54-5", !CPA Report Binder (Exhibit "P-38-b").

123 Exhibits "P-64-1" to "P-64-41" and "P-67-1" to "P-67-5", CD- Folder 8 (Exhibit "P-38-i").

124 Exhibit "P-38" (!CPA Report), p. 7.

CfA CASE NOS. 9655 & 9695

Nature Reference first Quarter second Quarter Total Valid input VAT 1.

Domestic purchases of services Annex I Php 38,149,039.85 Php 40,187,855.76 Php 78,336,895.61 2.

Domestic purchases of goods Annex II 25,124,656.51 36,977,416.97 62,102,073.48 3.

Service rendered by non-residents Annex III 11,122,780.13 8,049,197.73 19,171,977.86 Importation of goods other than 4.

capital goods Annex IV 8,051,792.00 1,930,039.00 9,981,831.00 Total valid input VAT claims Php82,448,268.49 Php87,144,509.46 Phpl69,592, 777.95 Disallowed Input VAT 1.

Input VAT on domestic purchase of services with inserted Petitioner's address without countersign. Annex V Php 996,654.92 Php 1,717,440.12 Php 2,714,095.04 2.

Input VAT on domestic purchase of services without original documents at the time of verification. Annex VI 1,411,678.85 232,704.60 1,644,383.45 3.

Input VAT on domestic purchase of services with inserted VAT amount and Petitioner's address without countersign.

Annex VII 168,247.07 939,411.14 1,107,658.21 4.

Input VAT on domestic purchase of services in which VAT amount not shown separately.

Annex VII!

- 575,297.11 575,297.11 5.

Input VAT on domestic purchase of services not under the Petitioner's registered address.

Annex IX - 234,023.74 234,023.74 6.

Input VAT on domestic purchase of services without Petitioner's registered address.

Annex X - 109,988.50 109,988.50 7.

Input VAT on domestic purchase of services where the amount per supporting document differs from the amount per schedule.

Annex XI 26,040.00 - 26,040.00 Total disallowed inp_!lt VAT claims Php 2,602,620.84 Php 3,808,865.21 Php 6,411,486.05 Total inJ>Ut VAT claimed for refund Php85,050,889.33 Php90,953,374.67 Php176,004,264.00 The above exceptions found by the ICPA pertaining to item nos. 1, and 3 to 6, which aggregates to Php4,741,062.60, shall indeed be disallowed for refund purposes as it failed to meet the invoicing and substantiation requirements prescribed under Sections 110(A) and 113(A) and (B) 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. In addition to the said disallowances, the input VAT amounting to Php20,941, 177.18, shall also be disallowed for failure to comply with the invoicing and substantiation requirements prescribed by the above-mentioned law and regulations:

Exhibit I No.

Supplier Name

I SI/ OR I

No.

First Quarter ) Second Quarter !

Total Input VAT due on domestic purchase of goods supported by VAT invoice but the input VAT amount was not separately indicated

I MALINTA CORRUGATED BOXES I

I "P-62-21" MANUFACTURING 590051 Php 3,232.471 -l Php 3,232.47 ~

CTA CASE NOS, 9655 & 9695

CORPORATION Input VAT paid on domestic purchase of services supported by VAT ORs but the separate input VAT amount and nature of services were not indicated 34040 665,888.46 665,888.46 “P-68” _| IBM PHILIPPINES INC. TY «p_69” | IBM PHILIPPINES INC. 34410 574142391 574,142.39 i this Court paid on domestic purchase of services supported by documents which were denied admission b b “P.63-1” | Airfreight 2100, Inc. | 144,576.00 144,576.00 “P_63-2” | Airfreight 2100, Inc. fe Input VAT on importations supported by documents which were denied admission by this Court “p.64-18” | JINDAL DRUGS LIMITED 33,746.00] se 33,746.00

PT HANJAYA MANDALA

“P_64-33”_ | SAMPOERNA TBK 122,403.00 122,403.00 “P-64-38”_| SAMPOERNA TBK 198,139.00 po 198,139.00

PT HANJAYA MANDALA

Input VAT on services rendered by Non-residents supported by BIR Forms 1600 but without payment confirmations 27,072.00, sd 27,072.00 “P-54-3” | BRANDS INC. 1,123,990.41 |Php _ 908,068.14 | Php —_2,032,058.55 “P-54-1”; | PHILIP MORRIS GLOBAL “p-54-4” | BRANDS INC. .

PHILIP MORRIS GLOBAL

BRANDS INC.

1,280,182.94 1,288,159.98 2,568,342.92 1,281,563.50 757 448.23 2,039,011.73 “p-54-3”_| PHILIP MORRIS PRODUCTS SA 3,185,418.64 2,263,461.39 5,448,880.03 “P_54.1”:

PHILIP MORRIS PRODUCTS SA 1,992,757.62 2,154,646.30 4,147,403.92 “P-54-2", “p-54-5”_| PHILIP MORRIS PRODUCTS SA | 2,258,867.02 677,413.69 2,936,280.71 Pd Php12,891,979.45 | _Php8,049,197.73 | Php20,941,177.18 Thus, out of the claimed input VAT of Php176,004,264.00, only the amount of Php150,322,024.22 represents Petitioner’s valid input VAT due or paid for the first and second quarters of 2015, as computed below:

Fitst Quarter Second Quarter Php Input VAT claim Php _85,050,889.33 | Php 90,953,374.67 176,004,264.00 h ,050, Less: Disallowances Po Per ICPA findings Php 3,576,160.61!° 8,049,197.73 Php _11,625,358.34 Php79,328,016.33 Accordingly, Petitioner was able to satisfy the seventh requisite but only inasmuch as Php70,994,007.89 and Php79,328,016.33 for the first and second quarters of taxable 2015, respectively, or a total of Php150,322,024.22.

we 125 Total of Php996,654.92 (item 1) and Php168,247.07 (item 3) from ICPA’s disallowed input VAT.

126 Total of Php1,717,440.12 (item 1), Php939,411.14 (item 3), Php575,297.11 (item 4), Php234,023.74 (item 5) and Php109,988.50 (item 6) fram ICPA’s disallowed input VAT.

Since there are both zero-rated or effectively zero-rated sales and taxable sales, tbe valid input VAT of Php150,322,024.22 shall be proportionately allocated on the basis of sales volume. The eighth requisite is to the effect that the input taxes claimed are attributable to zero-rated or effectively zero-rated sales. However, where there are both zero-rated or effectively zero-rated sales and taxable or exempt sales, and the input taxes cannot be directly and entirely attributable to any of these sales, the input taxes shall be proportionately allocated on the basis of sales volume.

As presented earlier, for the subject period of claim, Petitioner reported total sales of Php3,920,47 5,507 .53, which comprised of zero-rated or effectively zero-rated sales amounting to Php3,869,173,319.62 and taxable sales subject to 12% VAT amounting to Php51,302,187.91. Since Petitioner's valid input VAT of Php70,994,007.89 and Php79,328,016.33 for the first and second quarters, respectively, cannot be directly or entirely attributed to any of the transactions, the same shall be allocated proportionately on the basis of the volume of its sales for the respective quarters, as shown below: First Quarter Second Quarter Total Taxable Sales subject to 12% VAT Php 31,883,630.33 Php 19,418,557.58 Php 51,302,187.91 Zero Rated Sales 1,849,381,880.21 2,019,791,439.41 3,869,173,319.62 Total Sales Phpl ,881,265,510.54 Php2,039 ,209 ,996. 99 Php3,920,475,507.53 First Ouarter Allocat' LUll; Total Taxable Sales subject to 12% VAT for the period Php 31,883,630.33 Divided by the Total Sales for the period 1,881,265,510.54 Multiplied by_ Total Valid In_IJ_ut VAT for the period 70,994,007.89 Valid Input VAT Allocated to Taxable Sales (12% VAT) Php 1,203,204.27 Total Zero-Rated Sales for the .Period Php 1 ,849,381,880.21 Divided by the Total Sales for the period 1,881,265,510.54 Multiplied by Total Valid Input VAT for the period 70,994,007.89 Valid Input VAT Allocated to Zero-Rated Sales Php 69,790,803.62 Second Ouarter Allocation· Total Taxable Sales subject to 12% VAT for theperiod Ph_p_ 19,418,557.58 Divided by the Total Sales for the period 2,039,209,996.99 /">"" Multiplied bv Total Valid Input VAT for tbe period Valid Input VAT Allocated to Taxable Sales (12% VAT) Total Zero-Rated Sales for tbe period Divided bv tbe Total Sales for tbe period Multiplied by Total Valid Input VAT for tbe period Valid Input VAT Allocated to Zero-Rated Sales 79,328,016.33 Php 755,408.05 Php2,019,791 ,439.41 2,039,209,996.99 79,328,016.33 Php 78,572,608.28 Thus, with regard to Petitioner's compliance with the eighth requisite, only the amounts of Php69,790,803.62 and Php78,572,608.28, or a total of Php 148,363,411.90, represent the valid input VAT attributable to total zero- rated sales for the first and second quarters of taxable year 2015, respectively. Determination of the refundable amount.

Having determined that Petitioner had valid input VAT attributable to its zero-rated sales, we now determine whether the same was not applied against its output VAT liability during and in the succeeding quarters, relative to the ninth requisite for the successful prosecution of an input VAT refund claim.

For the first and second quarters of taxable year 2015, Petitioner had output VAT liabilities in the respective amounts of Php3,826,035.64 and Php2,330,226.91. Since Petitioner's valid input VAT allocated to sales subject to 12% VAT in the amounts of Php1,203,204.27 and Php755,408.05 are not enough to cover the said output VAT liabilities, Petitioner still has output VAT due ofPhp2,622,831.37 and Php1,574,818.86 for the first and second quarters, respectively, or a total ofPhp4,197,650.23, as computed below: First Quarter Second Quarter Total Output VAT due per Amended Quarterly VAT Retums127 Php 3,826,035.64 Php 2,330,226.91 Php6, 156,262.55 Less: Valid Input VAT allocated to taxable sales

(12% VA1}_

1,203,204.27 755,408.05 1,958,612.32 Output VAT still due Php2,622,831.37 Php1,574,818.86 Php4,197 ,650.23 The valid input VAT allocated to Php69,790,803.62 and Php78,572,608.28 zero-rated sales in the amounts of for the first and second quarters, /)/'

127 Exhibits "P-4" and "P-5" (Line 196), CTA Case No. 9655, Docket - Vol. 1, pp. 572 and 574, respectively.

erA CASE NOS. 9655 & 9695 respectively, shall then be utilized against the said remaining output VAT still due of Php2,622,831.37 and Php1,574,818.86. As a result, only the remaining input VAT of Php67,167,972.25 and Php76,997,789.42 can be attributed to the entire zero-rated sales reported by Petitioner in the respective amounts of Php1,849,381,880.21 and Php2,019,791,439.41 for the first and second quarters of 2015 and only the input VAT of Php11,969,803.76 and Php19,206,150.88, aggregating Php31,175,954.64, are attributable to the valid zero-rated sales of Php329,572,822.43 and Php503,812,114.84, as determined below: First Quarter Second Quarter Total Valid Input VAT allocated to total zero-rated sales Php 69,790,803.62 Php 78,572,608.28 Php 148,363,411.90 Less: Output VAT still due 2,622,831.3 7 1,574,818.86 4,197,650.23 Excess Input VAT Allocated to Total Zero-Rated Sales Php 67,167,972.25 Php 76,997,789.42 Php144,165,761.67 Divided by the Total Zero- Rated Sales 1,849,381,880.21 2,019,791,439.41 3,869,173,319.62 Multiplied by the Valid Zero- Rated Sales 329,572,822.43 503,812,114.84 833,384,937.27 Excess Input VAT Attributable to Valid Zero- Rated Sales . Php 11,969,803.76 Php 19,206,150.88 Php 31,175,954.64 Needless to state, the said amounts of Php11,969,803.76 and Php19,206,150.88, totaling Php31,175,954.64, are included in the amounts of the subject refund claims, z:e., the amounts of Php85,050,889.33 and Php90,953,374.67, or a total amount of 176,004,264.00. Moreover, Petitioner already deducted the said amounts of Php85,050,889.33 and Php90,953,374.67 as 'VAT Refund/TCC claimed" 128 and "Others" 129 in its respective amended Quarterly VAT Returns for the first and second quarters of taxable year 2015. Hence, the subject claimed input VAT no longer formed part of the excess input VAT of Php1,636,976,631.61 130 and Php1,647,910,112.71 131 as of the end of the first and second quarters of taxable year 2015, respectively, to be carried over to the succeeding quarters. Thus, the said valid input VAT of Php11,969,803.76 and Php19,206,150.88, were not utilized or applied against any output tax liabilities during the first and second quarters of taxable year 2015, respectively, and even in the succeeding periods, as shown earlier.~ 128 Exhibit "P-4" (Line 23D), erA case No. 9655, Docket- Vol. 1, p. 572. 129 Exhibit "P-5" (Line 23E), erA Case No. 9655, Docket- Vol. 1, p. 575. 130 Exhibit "P-4" (Line 29), erA case No. 9655, Docket- Vol. 1, p. 573. 131 Exhibit "P-5" (Line 29), erA Case No. 9655, Docket- Vol. 1, p. 575. 132 Refer to Exhibits "P-10", "P-12", "P-14", "P-16", "P-18", "P-20", "P-22", and "P-24", Docket- Vol. 1 (erA Case No. 9655), pp. 588 to 589, 593 to 594, 596 to 597, 600 to 601, 604 to 605, 608 to 609, 612 to 613, and 616 to 617, respectively.

One final note. Although Petitioner's Amended Quarterly VAT return for the first quarter of taxable year 2015 reflected the amounts of Php1,612,736,795.21 133 and Php650,359.13 134 as "Input Tax Carried Over from Previous Period" and "Input Tax Deferred on Capital Goods Exceeding 1 Million from Previous Quarter", respectively, the same were not substantiated, and therefore, cannot be validly applied against Petitioner's output tax pursuant to Section llO(A) in relation to Section 110(B) of the NIRC of 1997, as amended135. In fine, Petitioner was able to satisfy the ninth requisite in the refund of input VAT under Section 112(A) of the NIRC of 1997, as amended, in accordance with the foregoing findings.

WHEREFORE, in light of the foregoing considerations, the instant Petition for Review is PARTIALLY GRANTED. Accordingly, Respondent is ORDERED to refund or issue tax credit certificate in favor of Petitioner the amounts of Php11,969,803.76 for CTA Case No. 9655, and Php19,206,150.88 for CTA Case No. 9695, or a total of Php31,175,954.64, representing the latter's excess and unutilized input VAT attributable to its zero-rated sales for the first and second quarters of 2015, respectively.

SO ORDERED.

~ .AA A(___ MA. BELEN M. RINGPIS-LIBAN Associate Justice

WE CONCUR:

ERL~.UY Associate Justice 133 Exhibit "P-4" (Line 20A), CTA Case No. 9655, Docket- Vol. 1, p. 572. 134 Exhibit "P-4" (Line 20B), CTA Case No. 9655, Docket- Vol. 1, p. 572. 135 "SEC. 110. Tax Credits.- (A) Creditable Input Tax.-

(1) Any input tax evidenced by a VAT invoice or official receipt issued in accordance with Section 113 hereof on the following transactions shall be creditable against the output tax: XXX XXX XXX (B) Excess Output or Input Tax.- If at the end of any taxable quarter the output tax exceeds the input tax, the excess shall be paid by the Vat-registered person. If the input tax exceeds the output tax, the excess shall be carried over to the succeeding quarter or quarters: xxx."

CfA CASE NOS. 9655 & 9695

ATTESTATION I attest that the conclusions in the above decision were reached in consultation before the cases were assigned to the writer of the opinion of the Court.

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