Commissioner of Internal Revenue vs. Transnational Plans, Inc.

DECISION

MINDARO-GRULLA, J.:

Submitted for decision are Petitions for Review for the Court En Bane under Section 4(b), Rule 8 1 of the 2005 1 SEC. 4. Where to appeal; mode of appeal. - XXX XXX XXX < CIR vs. Transnational Plans, Inc. Page 2 of 59 CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291) DECISION Revised Rules of the Court of Tax Appeals (RRCTA), as amended, of the Decision dated February 20, 20152 and the Amended Decision dated July 13, 20153 rendered by the Second Division of this Court, the dispositive portions of which, respectively, read as follows: Decision dated February 20, 2015: "WHEREFORE, premises considered, the instant Petition for Review is hereby PARTIALLY GRANTED. The assessments covering taxable year 2006 for deficiency income tax in the amount of P2, 737,817.02 and compromise penalties in the amount of P132,000.00 shall be CANCELLED AND WITHDRAWN.

However, the assessments for deficiency VAT, withholding tax on compensation, EWT and DST for the same taxable year shall be UPHELD WITH MODIFICATIONS.

Accordingly, petitioner is ORDERED TO PAY respondent the amount of P12,170,268.00, inclusive of the twenty-five percent (25°/o) surcharge imposed under Section 248(A)(3) of the NIRC of 1997, computed as follows:

Tax Type Basic Tax 25°/o Surcharge Total Value added tax P8,577,964.14 P2,144,491.04 P10,722,455.18 Withholding tax on 803,789.33 200,947.33 1,004,736.66 compensation Expanded withholding tax 59,693.82 14,923.46 74,617.28 Documentary stamp tax 294.767.10 73,691.78 368,458.88 Total P9,736,214.39 P2,434,053.61 P12, 170,268.00

(b) An appeal from a decision or resolution of the Court in Division on a motion for reconsideration or new trial shall be taken to the Court by petition for review as provided in Rule 43 of the Rules of Court. The Court en bane shall act on the appeal. XXX XXX XXX 2 Penned by Associate Justice Amelia R. Cotangco-Manalastas, concurred in by Associate Justice Juanita C. Castaneda, Jr. and Associate Justice Caesar A. Casanova, CTA En Bane No. 1337 Docket, pp. 34-97. 3 Id., pp. 98-120.

CIR vs. Transnational Plans, Inc. CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291)

(a) Deficiency interest at the rate of twenty percent (20°/o) per annum on the basic deficiency VAT, withholding tax on compensation, EWT and DST computed from the dates indicated below until full payment thereof pursuant to Section 249(8) of the NIRC of 1997, as amended; Deficiency Interest Tax Type Basic Tax Computed from Value-added tax 1st Quarter P2,027,456.35 25-Apr-06 2nd Quarter 2,472,369.26 25-Jul-06 3rd Quarter 1,998,169.38 25-0ct-06 4th Quarter 2,079,969.15 25-Jan-07 8,577,964.14 Withholding tax on compensation 803,789.33 15-Jan-07 Ex_Qanded withholding tax 59,693.82 15-Jan-07 Documentary stamp tax 294,767.10 05-Jan-07 (b) Delinquency interest at the rate of 20°/o per annum on the total amount of P12, 170,268.00 and on the 20°/o deficiency interest which have accrued as afore-stated in (a), computed from April 15, 2011 until full payment thereof pursuant to Section 249(C) of the NIRC of 1997, as amended.

M~5_~ 2009

June 5, 2009 July 61 200910 August 7, 2009 September 7, 200912 October 5 2009 November 6 2009 December 7 200915 January 5 2010 13 DST Return for September 2006 was not presented in evidence. 14 November 5, 2006 fell on a Sunday. 15 December 5, 2009 fell on a Saturday. October 9 2009 October 9 2009 October 9, 2009 October 9 2009 Date of Issuance of Formal Letter of Demand October 9, 2009 October 9, 2009 October 9, 2009 October 9, 2009 October 9, 2009 October 9, 2009 October 9, 2009 October 9, 2009 October 9, 2009 October 9, 2009 October 9, 2009 October 9 2009 CIR vs. Transnational Plans, Inc. CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291)

Based on the foregoing tables, respondent's deficiency assessments on petitioner's VAT for the first and second quarters and DST (for bonds, loan agreements) from January to August of taxable year 2006 had already prescribed.

TPI questions the increase in the amount of premiums collected from that of the findings of the BIR to the amount imposed by the Second Division, as stated in its audited FS. The imposition of surcharge and deficiency and delinquency interests are also allegedly misplaced as these were not imposed in the FDDA. The Second Division ruled that it cannot be considered as a new assessment as the Court partakes of trial de novo, it could receive evidence, summon witnesses, and give both parties, the Government and the taxpayer, opportunity to present and argue their sides, so that the true and correct amount of the tax to be collected, may be determined and decided, whether resulting in the increase or reduction of the assessment appealed to it. 16 As to surcharge and interests, such are mandated to be imposed by law.

The Second Division also ruled that TPI failed to prove that its premium payments came from seafarers to impose zero-rated tax rate. The Second Division also upheld its ruling as to the trust fund contributions with VAT ORs "NONVAT," which only amounts to P635,213.90, the additional amount imposed on the tax base of deficiency WTC, EWT and DST on loan agreements, as well as the use of NOLCO and the disregard to the compromise penalties. The increase in the tax base of deficiency DST on premiums was also sustained by the Division. Hence, the Petitions for Review were filed. In its Petition for Review, TPI raised the same arguments as that in its Motion for Reconsideration, i.e., the Court has increased the deficiency VAT assessment and 16 Citing Collector of Internal Revenue vs. Batangas Transportation Company & Laguna-Tayabas Bus Company, G.R. No. L-9692, January 6, 1958.

CIR vs. Transnational Plans, Inc. CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291) imposed surcharge and delinquency interest, which were not indicated in the FDDA, making the ruling of the Court in Division a new assessment;

that the imposition of delinquency interest is unjust, excessive and confiscatory; that the additional amount in the assessment, not being included in the FAN should be considered prescribed already; that there was enough evidence to prove that TPI's clients are seafarers. In addition, TPI raised that the Division erred in disregarding the returns for~TC, EWT and DST on pre- need plans in determining prescription. On the other hand, the then CIR, in her Petition for Review/ 7 insists that the assessment involved is a false or fraudulent return, making the prescriptive period in assessing TPI 10 years, by virtue of Section 22218 of the 1997 NIRC, and that the Division erred in cancelling TPI's alleged deficiency income tax and compromise penalty. In its Comment, 19 TPI contends that the general rule of 3-year prescriptive period to assess applies in their case and that the 10-year exceptional period must be strictly construed against CIR. We Rule.

In as much as this Court's jurisdiction is appellate in nature, it is essential that matters taken up in the appeal should be included in the contested assessment. It must be realized that with respect to the deficiency VAT of TPI, the appealed amount before this Court's jurisdiction is only with respect to the P67,446,873.00, as what is indicated in the FDDA. As stated in the case of Commissioner of Internal Revenue vs. Guerrero, eta/. :20 17 En Bane Docket, pp. 13-33. 18 SECTION 222. Exceptions as to Period of Limitation of Assessment and Collection of Taxes. -"(a) In the case of a false or fraudulent return with intent to evade tax or of failure to file a return, the tax may be assessed, or a proceeding in court for the collection of such tax may be filed without assessment, at any time within ten (10) years after the discovery of the falsity, fraud or omission: xxx 19 En Bane Docket, pp. 130-142. 20 G.R. No. L-19074, January 31, 1967. < CIR vs. Transnational Plans, Inc. CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 {CTA Case No. 8291) "Although these charges and taxes are not included in the original and revised assessments made in this case, petitioner herein maintains that Guerrero may nevertheless be held liable therefor xxx Petitioner's contention is untenable. xxx In short, it refers to a point in issue. In the case at bar, the additional [amount] under consideration were not included in the contested assessments. Since the jurisdiction of the Court of Tax Appeals is purely appellate, said Court correctly declined to make an award thereon, for lack of jurisdiction over the same." Section 228 of the Tax Code clearly states that "the taxpayer shall be informed in writing of the facts and the law on which the assessment is made;

otherwise, the assessment shall be void." As thus worded, the respondent has the bounden duty to inform the taxpayer not only of the law but more importantly, the surrounding circumstances supporting the assessment, for it is only through a detailed appraisal of its basis that the taxpayer may be able to dispute the imposition or agree with it. 21 The underlying reason of the law is the basic constitutional requirement that "no person shall be deprived of his property without due process of law. "22 Thus, the amount to be collected from TPI should not go beyond what is stated in the assessment. In excess of such stated therein, TPI was not informed in writing of the facts and law on which the amount is made, thus, the taxpayer has no opportunity to dispute the said amount, in violation of due process. Furthermore, as the said excess amount was not indicated in the FAN, it should be considered as not assessed by the CIR, hence, already beyond the prescriptive period for it to be included only at this time of judicial trial. 21 Ima Land Holdings, Inc., vs. Commissioner of Internal Revenue, CTA Case No. 6389, October 7, 2004, citing Abbott Laboratories, Inc. vs. Commissioner of Internal Revenue, CTA Case No. 5718, February 16, 2001. 22 Ibid., citing Subic Power Corporation vs. Commissioner of Internal Revenue, CTA Case No. 6059, May 8, 2003.

CIR vs. Transnational Plans, Inc. CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291)

Consequently, the findings of the BIR as that stated in the assessment should be the basis for the deficiency VAT, i.e., only the amount of P67,446,873.00. Be that as it may, TPI has to comply with the invoicing requirements as provided under Section 113 of the NIRC of 1997, as amended, to wit: "SEC.

113.

Invoicing and Accounting Requirements for VAT-Registered Persons. - XXX XXX XXX (B) Information Contained in the VAT Invoice or VAT Official Receipt. - The following information shall be indicated in the VAT invoice or VAT official receipt: XXX XXX XXX (d) If the sale involved goods, properties or services some of which are subject to and some of which are VAT zero-rated or Vat exempt, the invoice or receipt shall clearly indicate the break-down of the sale price between its taxable, exempt and zero-rated components, and the calculation of the value-added tax on each portion of the sale shall be known on the invoice or receipt: Provided, That the seller may issue separate invoices or receipts for the taxable, exempt, and zero-rated components of the sale." (Underlining Supplied.)

As stated in the July 13, 2015 Amended Decision of the Court in Division, CIR's right to assess TPI of deficiency VAT for the first and second quarters of taxable year 2006 had already prescribed. Thus, only the assessment for third and fourth quarters in the respective amounts of P14,323, 725.35 and P15,702,631.10, totaling P30,026,356.45 shall be considered.

Guided by the foregoing premises, examination of the TPI's official receipts discloses that the premium collections CIR vs. Transnational Plans, Inc. Page 19 of 59 CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291) DECISION of P30,026,356.45 shall be further reduced by ®451,488.00 and 1,931.31, representing trust fund contributions (TFC) and DST separately indicated therein. Therefore, only the remaining amount of ®29,572,937.14 shall be considered later in the VAT computation.

Collection per Register Adjusted Collection 13,876.20 5,100.00 2,383.00 Client OR Date No.

SS 2123 | 31-Jul-06 P 13,876.20 ss 2124 | 31-Jul-06 | 47424 | viesca, Warren | 5,100.00) SS 2125 Seer pee a eG P 31 7.50 55.2126 | s13uL06 | 47426 2229.0 | ss 2127 | 26-Jul-06 | 47427|mMSCrew | est | | 6,369.19 [ss 2128 | 26-Jul-06 | 47428 | MMIEMPLoYeES ss | 42,577.39 sd 42,577.39 47429 | Jose Marino Labrador 2475.20| «| 2,475.20 47430 | TMDC 14,699.67 Se ee | ss 2131 | 26-Jul-06 | 47431|Tmpc = s—=‘LC( sts SST | 54,551.57 26-Jul-06 TMDC | asgo2t.7e{| | sd t59,021.78 | 47434 | TMDC ss ee 45,361.51 MMI CREW | t67oen.63| | 167,068.63 | ss 2136 | 31-Jul-06 | 47436 | Avellano,Shelin ss |S sat37tcoo| CT Cd 7.00 | ss 2137 | 26-Jul-06 | 47437 | San Jose, Bienvenido ss | ~—S——s 1572000] =| ——CidT S85, 720.00 | | ss 2138 | 31-Jul-06 | 47438 | ROMINAARRIAGA ss |S s796.00| = | Cd 796.00 | | ss 2139 | 31-Jul-06 | 47439 | ROMINAARRIAGA sss | Ss t92.00| | | 8,192.00 | | ss2140 | 31-Jul-06 | 47440 | KharenCanillo ss | SC sitezstg| CT to | 865.16 | | ss 2142 | 31-Jul-06 | 47442 | Pramis, Aron = | S000 | SS ———C‘iLS8h | 897.66 | | ss. 2143 | 16-Aug-06 | 47443 | Cajilog, Helen Monica —s| 5 tot.00| | 8191.00 | 47445 | Serna, Jhunbie | 507200 | S500 | 5,067.00 22-Aug-06 | 47446 | Ruel Lagsit fe 3,349.04 -SS.2167 | 2eAus-06 {47447 | Monatze Selematin __/_gogo0 4 ____}__- 1,904.00 2.34 SS 2148 | 22-Aug-06 | 47448 | Tambolero, Mark 1,150.00 1,147.66 Ss 2149 | 22-Aug-06 | 47449 | Rodriguez, Nomalle 1922.70; | | 1,922.70 Ss 2435 | 16-Jul-06 | 47735 | Bag a 8,034.00 47736 | Jimmy Lumitap 8,000.00 ————-} -_— 8,000.00, SS 2437 | 16-Jul-06 | 47737 | DaniloBrodith = | 69.00, i 69.00 16-Jul-06 TT Ss 2439 | 16-Jul-06 | 47739 12,870.30 1,922.00 | 922.00 | Melvin Maceda ——a 12,150.00 3,020.00 | ss 2443 | 31-Jul-06 | 47743 | FlorencioEnotorio sss | Ss 7,208.47| | Cd 7,208.47 | ss2444 | 31-Jul-06 | 47744 [Ner,Glenn | tg. | | CS 9,919.20 11,669.21; | 669.21 | Dela Cruz, Manolito 3,942.50 PT 3,942.50 | 8,932.34 Mana go0.00; | ~——~*i| ~————8,000.00_ Mendejar, Loreta 473040| ss | 440 4,735.00 | 31-Jul-06 | 47750 | Trinidad, Pricesita P 3i5.7of 813.48 SS 2527 | 16-Jul-06 | 47827 | Myleen Salvador | at s00.00|P 77805| | 721.95] SS 2528 | 16-Jul-06 | 47828 | Dalumpines, Teofanesa | goons | t—<‘“‘sSCS*é‘3S«|C 4,095.30 | [ss 2530 | 16-Jul-06 | 47830 | Dalumpines, Bonifacio | —Ss—st,759.30| S| Exhibit 55 2532 55 2533 55 2534 55 2535 55 2536 55 2537 55 2538 55 2539 55 2540 55 2541 55 2542 55 2543 55 2544 55 2545 55 2546 55 2547 55 2548 55 2591 55 2592 55 2593 55 2594 55 2595 55 2596 55 2598 55 2599 55 2629 55 2630 55 2631 55 2633 55 2634 55 2635 55 2636 55 2637 55 2639 55 2640 55 2642 55 2643 55 2644 55 2645 - 55 2646 55 2647 55 2649 55 2650 55 2659 55 2661 55 2662 55 2663 55 2664 55 2665 55 2666 55 2667 55 2668 55 2669 CIR vs. Transnational Plans, Inc. CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291) DECISION OR Collection per Date No.

Client Register 16-Jul-06 47832 Macaspac Conceocion 544.30 16-Jul-06 47833 Escalante Anselmo 1 619.50 16-Jul-06 47834 Escalante Anselmo 412.20 16-Jul-06 47835 Yap, Margie 650.00 16-Jul-06 47836 Mendoza Reginald 4 950.40 16-Jul-06 47837 Grace Maoalad 1 369.00 31-Jul-06 47838 Ang Michelleynne 1 361.00 16-Jul-06 47839 Divina Pelobello 456.00 31-Jul-06 47840 Jotoiot Alvin 2 740.00 31-Jul-06 47841 Antonio Ilao 2 729.92 26-Jul-06 47842 Gerry M. De Guzman 19 153.05 31-Jul-06 47843 ADTOURS-MANILA 7 452.16 26-Jul-06 47844 ADTOURS-MANILA 36 368.85 26-Jul-06 47845 ADTOURS-MANILA 113 529.36 31-Jul-06 47846 Grace Mapalad 1 369.00 31-Jul-06 47847 Diesmos Tessa 1 239.40 31-Jul-06 47848 Chov. Louella 913.00 14-Jul-06 47891

NYK NETI

20 690.16 14-Jul-06 47892 Dolphin DR/CR980 51 339.19 16-Jul-06 47893

CASSC EMPLOYEE

7 274.59 17-Jul-06 47894

NLPH (NTVLI & NWT)

25 150.65 16-Jul-06 47895

NLPH (NTVLI & NWT)

180 498.51 16-Jul-06 47896 Sison, Wilfredo 814.00 16-Jul-06 47898 TDC 688.76 16-Jul-06 47899 TDGI 6 991.10 31-Jul-06 47929 Bautista Filipino 4 065.00 31-Jul-06 47930 Matic Eoifania 8 160.00 31-Jul-06 47931 Rabuva Nelson 1 382.00 31-Jul-06 47933 Barlao,Chona 1 250.71 31-Jul-06 47934 Rev Barlao 499.29 31-Jul-06 47935 Dindo Aleiandrino 1 361.00 31-Jul-06 47936 Ramirez Louie 1238.00 31-Jul-06 47937 Jonathan Balibagos 904.00 31-Jul-06 47939 Caqanq Jose 1 368.00 31-Jul-06 47940 Gasacao revnaldo 10 748.00 31-Jul-06 47942 Caga Theresa 1102.00 31-Jul-06 47943 Caga Theresa 413.00 31-Jul-06 47944 Joe Marie De Ia Serna 2 282.00 31-Jul-06 47945 Roberto Daniel Solis 2.742.54 31-Jul-06 47946 Tanes, Raymund 1 371.30 31-Jul-06 47947 Onqchua Gilbert 5 835.20 31-Jul-06 47948 Reanzares Eliseo 17 307.45 31-Jul-06 47949 Marlon Acasio 1,368.00 31-Jul-06 47950 Genevie Jacob 1 361.00 16-Jul-06 47959 Edna Volfanqo 1 565.46 16-Jul-06 47961 Volfango,Edna 1485.22 16-Jul-06 47962 Basco Marianita 5 008.80 16-Jul-06 47963 Javellonar ,Armando 10,456.20 16-Jul-06 47964 Anthony Picazo 813.78 16-Jul-06 47965 Perina Clarence 5 212.00 16-Jul-06 47966 Percival Artuz 16 415.52 16-Jul-06 47967 Real Reqimar 37 382.36 16-Jul-06 47968 David Margie 2 917.60 16-Jul-06 47969 Villaluz Rowell 3 120.00 Page 20 of 59 Adjusted TFC DST Collection 284.70 259.60 1 014.00 605.50 284.70 127.50 650.00 3 416.40 1 534.00 854.10 514.90 848.90 512.10 284.70 171.30 1 708.20 1 031.80 1 883.70 846.22 19 153.05 7 452.16 36 368.85 113 529.36 854.10 514.90 855.40 384.00 569.40 343.60 20 690.16 51 339.19 7 274.59 25 150.65 180 498.51 507.00 0.78 306.22 688.76 6 991.10 4 065.00 8 160.00 1 382.00 1 250.71 499.29 1 361.00 1,238.00 904.00 1 368.00 10 748.00 1102.00 413.00 2,282.00 2,742.54 1 371.30 5 835.20 15.60 17 291.85 L_368.00 1 361.00 1 079.00 486.46 1 023.75 1.57 459.90 3 421.60 1 587.20 7 215.00 3 241.20 507.00 0.78 306.00 5,212.00 8 580.00 7 835.52 20 529.60 16 852.76 1820.00 1 097.60 1 946.10 1173.90 CIR vs. Transnational Plans, Inc. Page 21 of 59 CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291) DECISION -echbit | pate_| £8 No. Client SS 2670 | 16-Jul-06 | 47970 | Gerry Bimbao 1,032.01 SS 2671 1-Jul-O6 | 47971 | Manolito Dela Cruz 26,685.00 1 - — SS 2672 | 31-Jul-06 | 47972 | Ariel Arsulo 13,342.50 13,342.50 SS 2673 | 31-Jul-06 _| 47973 | Randy Solitario 865.00 539.50 SS 2674 | 31-Jul-06 | 47974 | MADRIDANO, JOEL 5,488.80 4,204.80 Adjusted Collection SS 2675 | 31-Jul-06 | 47975 | Romualdo H. Vallejo 1,629.00 1,015.95 643.50 SS 2676 | 31-Jul-06 | 47976 | Ronnie Morales 1,033.00 388.51 917.00 SS 2677 _| 31-Jul-06 | 47977 | Arwin Braga 47978 | Edwin Frongoso 2,396.60 47979 | Romil Camarines 8,377.80 | __—_ 5,132.40 3,245.40 Ligtas, Frederick 4,113.90 _1,547.70 Espela, Danilo Gaon 62,522.60 62,522.60 31-Jul-06 _| 47982 | Geomar Magdadaro 2,918.00 1,820.00 1,098.00 SS 2683 | 31-Jul-06 | 47983 | Cantillo,Lovendo __ 2,439.00 __ 2,439.00 5,485.20 3,421.60 2,063.60 6,355.20 6.24 6,348.96 47986 | Jerry Gonzales Christopher Lee 1,032.00 _ 1,032.00 47988 | Buhain,Glenn 1,032.00 1,032.00 Ricardo Canales _ 4,882.68 4.68 4,878.00 Bella, Tiburcio Jr. 2,981.00 2,981.00 31-Jul-06 Arnold Pagdilao 5,301.00 SS 2692 | 31-Jul-06 | 47992 | Mandaluyong, Philip Mark 2,063.00 SS 2694 47994 j 3,261.13 3.13 3,258.00 SS 2695 _4,052.00 _4,052.00 6,151.26 12,296.10 1 -| 31-Jul- - 31-Jul-06 EMMANUEL BERTOLANO SS 2697 | 31-Jul-06 | 47997 | Banaag, Abigael SS 2698 | 31-Jul-06 SS 2699 De la Rosa, Vincent Paul

SS 2700

8,143.00 4,886.00 3,688.40 SS 2702 | 16-Jul-06 TLSC _ 1,084.75 1,084.75 Ss 2703 | 16-Jul-06 | 48003 | COCOLIFE 303,840.00 __ 303,840.00 SS 2704 | 16-Jul-06 | 48004 | Figueras,Kerwin Adam 3,421.60 1,587.08 SS 2705 | 16-Ju-06 | 48005 | TheresaFelisa Jimenez | == 7,313.00| Cd 7,313.00 ‘Ta Cid SS 2706 | 14-Jul-06 _| 48006 | TCL 1,622.10 1,622.10 SS 2707 Lao Guico, Ma. Veronica 10,797.20 10,797.20 48009 | TESI 18,899.23 18,899.23 Bondoc, Ni 2,931.15 2,931.15

SS 2715 NYK SIN CREW

1,203.80 11,504.48 3 - SS 2716 | 31-Jul-06 | 48016 | NYK SIN CREW SS 2717 | 31-Jul-06 | 48017 | NYK SIN CREW SS 2718 | 31-Jul-06 | 48018 | NYK SIN CREW 5,285.28 1,203.80 5,289.96 SS 2719 | 31-Jul-06 | 48019 6,346.08 SS 2720 | 31-Jul-06 | 48020 | ICMA CREW 10,569.52 10,400.00 SS 2721 | 31-Jul-06 | 48021 | TMM CREW 2,600.00 2,600.00 SS 2722 | 27-Jul-06 | 48022 | Dolphin Ship Mgt. Inc. 70,414.50 70,414.50 SS 2726 | 27-Jul-06 | 48026 | Dolphin Ship Mgt. Inc. 81,956.30 SS 2728 | 26-Jul-06 | 48028 | NYK Fil 81,827.35 81,827.35 SS 2729 | 16-Jul-06 | 48029 | E-PERFORMAX 4,095.49

NYK SIN CREW

SS 2727 | 31-Jul-06 | 48027 | PIZZATEK & FOODS CORP.

SS 2731 | 26-Jul-06 | 48031 | NCT 12,978.25 SS 2732 | 14-Jul-06 | 48032 | NCT 2,939.62 2,939.62 SS 2733 { 26-Jul-06 | 48033 | ADTOURS 103,875.82 103,875.82 Exhibit ss 2734 55 2735 55 2736 55 2737 55 2738 55 2739 55 2740 55 2741 ss 2742 55 2743 ss 2744 ss 2745 ss 2746 55 2747 ss 2750 55 2751 55 2752 ss 2753 55 2755 ss 2756 ss 2757 ss 2758 55 2759 55 2760 ss 2761 55 2762 55 2763 55 2764 ss 2765 ss 2766 ss 2767 55 2768 55 2769 ss 2770 55 2772 55 2773 ss 2774 55 2775 ss 2776 55 2777 ss 2778 55 2779 55 2780 ss 2781 55 2783 ss 2784 ss 2785 55 2786 ss 2787 ss 2788 55 2790 ss 2791 55 2792 55 2796 CIR vs. Transnational Plans, Inc. CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291) DECISION OR Collection per Date No.

Client Register 26-Jul-06 48034 TLSC 13 420.67 26-Jul-06 48035 TLSC-TWFI 1884.29 26-Jul-06 48036 TLSC-TLI 6 649.80 26-Jul-06 48037 TLSC 1 553.60 26-Jul-06 48038 TDC 688.76 14-Jul-06 48039 JRDC 7 494.44 14-Jul-06 48040

INT'L LIMOU SERVICES INC

307.67 14-Jul-06 48041

CONTONELLI REALTY

3 183.10 14-Jul-06 48042 Apex Phils Equities Corp 4 774.66 26-Jul-06 48043 TRANSM 734.76 31-Jul-06 48044 Doris Anonuevo 400.00 14-Jul-06 48045

VISION AIR

831.32 14-Jul-06 48046

VISION AIR

9 935.61 26-Jul-06 48047 JRD-FIUAPAN 303 347.43 31-Jul-06 48050 Cornejo Arnulfo 12 213.00 31-Jul-06 48051 Ester Estrada 3 978.87 31-Jul-06 48052 Grace Beriso 456.00 31-Jul-06 48053 Yap,Margie 650.00 31-Jul-06 48055 Joseph Sanqdaan 1 733.78 31-Jul-06 48056 Matawara Rea 824.40 31-Jul-06 48057 Ofalsa Rhodora 884.20 31-Jul-06 48058 Manalang, Noel 15,418.35 31-Jul-06 48059 Quibir Edqar Jr.

987.00 31-Jul-06 48060 Prado Sheryl 1342.00 31-Jul-06 48061 Carlos Noriega 2,330.00 31-Jul-06 48062 Bisares Marieta 685.00 31-Jul-06 48063 Bernabe Bernard 2 282.00 31-Jul-06 48064 Shernan Balilo 7 253.00 31-Jul-06 48065 Fermin Miriam 933.00 31-Jul-06 48066 Fermin Miriam 829.00 31-Jul-06 48067 Anonuevo Ma. Cecilia 1,876.00 31-Jul-06 48068 Estrada Jusmon 456.00 31-Jul-06 48069 Gejon Oliver 912.00 31-Jul-06 48070 Dennis Govena 3 031.22 31-Jul-06 48072

YAS BROKERAGE

6 732.70 31-Jul-06 48073 Yusen Air 602 819.32 31-Jul-06 48074 Yusen Air 285,675.07 31-Jul-06 48075 Yusen Air 3 767.98 31-Jul-06 48076

YAS BROKERAGE

111 413.28 31-Jul-06 48077 Rabanal Jesusa 1 302.50 31-Jul-06 48078 Rabanal Jesusa 2 608.50 31-Jul-06 48079 Ellen Flores 603.90 31-Jul-06 48080 Carpio Judy Ann 825.40 31-Jul-06 48081 Carmela Dadural 1 000.00 31-Jul-06 48083 Bonifacio Alfredo 9 073.10 31-Jul-06 48084 Serrano Ronalda 1,292.00 31-Jul-06 48085 Ernesto Del Mundo 500.00 31-Jul-06 48086 Acuna,Grace 825.40 31-Jul-06 48087 Acuna Grace 1674.60 31-Jul-06 48088 Aleqarbez Roberto 40 219.00 31-Jul-06 48090 Margie Yap 650.00 31-Jul-06 48091 Salvador 1 200.00 31-Jul-06 48092 Carlo G. Cantanero 5 356.00 31-Jul-06 48096 ADTOURS-MANILA 3 880.76 Page 22 of 59 Adjusted TFC DST Collection 13 420.67 1884.29 6 649.80 1 553.60 688.76 7 494.44 307.67 3 183.10 4 774.66 734.76 400.00 831.32 9 935.61 303 347.43 12 213.00 3 978.87 284.70 171.30 650.00 1 733.78 569.40 255.00 609.70 274.50 10 627.50 16.35 4,774.50 987.00 806.00 536.00 1423.50 906.50 426.40 258.60 1423.50 858.50 4,732.00 2 521.00 643.50 289.50 572.00 257.00 1138.80 737.20 284.70 171.30 912.00 3 031.22 6 732.70 602 819.32 285,675.07 3 767.98 111 413.28 1 302.50 1 625.00 2.50 981.00 416.65 187.25 569.40 256.00 569.40 430.60 9 073.10 806.00 486.00 .

500.00 569.40 256.00 1674.60 25 057.50 15 161.50 650.00 1 200.00 3 341.00 2 015.00 3 880.76 Exhibit ss 2797 - ss 2801 ss 2803 ss 2804 ss 2805 ss 2806 ss 2807 ss 2808 ss 2809 ss 2810 ss 2811 ss 2812 ss 2813 ss 2814 ss 2815 ss 2816 ss 2817 ss 2818 ss 2819 ss 2820 ss 2821 ss 2822 ss 2823 ss 2824 ss 2825 ss 2826 ss 2827 ss 2828 ss 2830 ss 2831 ss 2832 ss 2833 ss 2834 ss 2835 ss 2836 ss 2837 ss 2838 ss 2839 ss 2840 ss 2841 ss 2842 ss 2843 ss 2844 ss 2845 ss 2846 ss 2847 ss 2848 ss 2849 ss 2850 ss 2851 ss 2852 ss 2853 ss 2854 CIR vs. Transnational Plans, Inc. CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291) DECISION OR Collection per Date No.

Client Register 31-Jul-06 48097 ADTOURS-MANILA 10 808.16 31-Jul-06 48098 ADTOURS-MANILA 94 201.88 31-Jul-06 48101 Sequnto Teodulo 6 743.00 31-Jul-06 48103 Ranada William 5 542.32 31-Jul-06 48104 Viesca Wendy 10 642.68 31-Jul-06 48105 Panganiban Arnold 2 111.50 31-Jul-06 48106 Joel Torino 8 279.00 31-Jul-06 48107 De Lara Santos 60,702.70 31-Jul-06 48108 Policarpio Danilo 1854.76 31-Jul-06 48109 Yap,Dondee 12 035.00 31-Jul-06 48110 Maria Lourdes Cueto 10 804.32 31-Jul-06 48111 Leonita Caparino 10 000.00 31-Jul-06 48112 Francisco Gumban 2 647.00 31-Jul-06 48113 Castillo Gil 12 410.16 16-Aug-06 48114 Dionisio Joel 2 722.00 16-Aug-06 48115 Sace Maria Begofia 10 000.00 16-Aug-06 48116 Dugenia Edwin 8 217.00 16-Aug-06 48117 Enrique Marquez 51158.36 16-Aug-06 48118 Suarez, Victorino 456.50 16-Aug-06 48119 Rowena Ong 5 210.00 16-Aug-06 48120 Tenestrante Roel 4 556.67 16-Aug-06 48121 Gasacao reynaldo 10 748.00 16-Aug-06 48122 Enobio Raul 5 476.75 16-Aug-06 48123 Hisanza, John 150.00 16-Auq-06 48124 De Guzman Gladys 13 241.08 22-Aug-06 48125 Cruz Carmela 2 100.00 22-Aug-06 48126 Soquefia Rey 15 050.59 22-Aug-06 48127 Peralta Arne!

506.50 22-Aug-06 48128 Rene Murqa 15 531.21 31-Aug-06 48130 Rolita A. Valencia 6 244.71 31-Aug-06 48131 Valencia Rolita 10 520.59 31-Auq-06 48132 Jimenez Johnny 2 743.00 31-Aug-06 48133 Sonia Araquil 6 193.94 31-Aug-06 48134 Lagapa Orlando 4 080.47 31-A~g_-06 48135 Efren Diokno 6 127.43 31-Aug-06 48136 Cynthia Diokno 6 127.43 31-Aug-06 48137 Acut Romeo Jr.

4 164.50 31-Aug-06 48138 Diroy, Mercelito 3 756.93 31-Aug~06 48139 Bolante, Dolores 4 395.12 31-Aug-06 48140 Arancillo Ronie 4 235.00 31-Aug-06 48141 Factor Joey 11146.50 31-Aug-06 48142 Estipona Edwin 19 247.78 31-Aug-06 48143 Acosta Juanito 2 729.92 31-Aug-06 48144 Inaldo Nerwin 1 625.52 31-Aug-06 48145 Laydia Gerardo 15 578.36 31-Aug-06 48146 Comoro Romeo 10 756.55 31-Auq-06 48147 Salabe Bernardito 41138.16 31-Aug-06 48148 Rowena Ong 28 711.18 31-Aug-06 48149 Faro! Mary Jhoan 25 000.00 31-Aug-06 48150 Martin Ann Michelle 25 000.00 26-Jul-06 48151 Dan C. Florentino 20 148.71 26-Jul-06 48152 Dan C. Florentino 35.36 26-Jul-06 48153 KMTC 414.00 26-Jul-06 48154 KMTC 14 904.11 Page 23 of 59 Adjusted TFC DST Collection 10 808.16 94 201.88 6 743.00 5.32 5 537.00 12.52 10 630.16 2 111.50 8 279.00 58.20 60 644.50 1854.76 12 035.00 10 804.32 10 000.00 2 647.00 13.16 12 397.00 2 722.00 6.41 9 993.59 8 217.00 51158.36 456.50 5 210.00 4 556.67 10 748.00 5 476.75 150.00 13 241.08 2 100.00 15 050.59 506.50 16.47 15 514.74 6.09 6 238.62 10 520.59 2 743.00 6 193.94 4 080.47 6 127.43 6 127.43 4 164.50 3 756.93 4.12 4 391.00 4 235.00 11146.50 19 247.78 2 729.92 1 625.52 16.52 15 561.84 10 756.55 41138.16 28 711.18 23.41 24 976.59 25 000.00 20 148.71 35.36 414.00 14 904.11 Exhibit ss 2855 ss 2856 ss 2857 ss 2858 ss 2860 ss 2861 ss 2862 ss 2864 ss 2865 ss 2866 ss 2867 ss 2868 ss 2869 ss 2870 ss 2871 ss 2872 ss 2873 ss 2874 ss 2875 ss 2876 ss 2877 ss 2878 ss 2879 ss 2880 ss 2881 ss 2883 ss 2884 ss 2885 ss 2886 ss 2887 ss 2888 ss 2889 ss 2890 ss 2891 ss 2892 ss 2893 ss 2894 ss 2898 ss 2899 ss 2900 ss 2901 ss 2902 ss 2903 ss 2904 ss 2905 ss 2906 ss 2907 ss 2908 ss 2909 ss 2910 ss 2913 ss 2914 ss 2916 ss 2917 CIR vs. Transnational Plans, Inc. CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291) DECISION OR Collection per Date No.

Client Register 31-Jul-06 48155 Nestorio Antonio Tiu 3 047.69 26-Jul-06 48156 TAC 2 386.85 26-Jul-06 48157 TAC 15 220.67 26-Jul-06 48158 JRDC 2 387.33 26-Jul-06 48160 TDC 8 755.83 31-Jul-06 48161

DOLPHIN MGMT

4 883.12 25-Jul-06 48162

KYOKKO CREW

13 981.55 31-Jul-06 48164

FETRAN CREW

90 594.73 29-Jul-06 48165

TRANSM CREW

112 358.81 31-Jul-06 48166

NYK NETI

12 158.39 31-Jul-06 48167

KAPALARAN EMPLOYEE

1166.42 31-Jul-06 48168

LAWIN EMPLOYEE

678.82 31-Jul-06 48169

DOLPHIN METI

2 347.68 31-Jul-06 48170 Dedoro Jocelyn 10 257.00 26-Jul-06 48171

MC PENSION DR/CR/ 1018

705.92 31-Jul-06 48172 Abinq Ely Rev 9 011.83 31-Jul-06 48173 Glendiola Constantino 150.00 31-Jul-06 48174

MAUNLAD EMPLOYEE

912.79 31-Jul-06 48175

NEO MARINE EMPLOYEE

3 664.23 31-Jul-06 48176

PROSPERIDAD EMPLOYEE

412.60 31-Jul-06 48177 Transnational Resources Inc. 412.60 31-Jul-06 48178 Cadenza Emp 1297.36 31-Jul-06 48179 Dynamic Asset 1145.72 31-Jul-06 48180

EXITO EMPLOYEE

646.53 31-Jul-06 48181

HARMONY EMPLOYEE

624.16 26-Jul-06 48183 NLPH (NlVLI & NWT) 35 265.24 26-Jul-06 48184 DR/CR NO. 01007 48 459.79 31-Jul-06 48185

NYKFIL EMPLOYEE

46 461.09 31-Jul-06 48186 Intramuros Properties Inc. 859.07 31-Jul-06 48187 TCL 12 768.15 26-Jul-06 48188 TDGI 8 286.11 31-Jul-06 48189 Karla P. Delgado 41 492.46 31-Jul-06 48190 Evangelista Limpa 1 758.88 31-Jul-06 48191

LIMPA EVANGELISTA

5 241.12 31-Jul-06 48192

KEPPEL PHILIPPINES

41.72 26-Jul-06 48193

MMI EMPLOYEES

9 787.82 26-Jul-06 48194

MMI EMPLOYEES

3 672.76 31-Jul-06 48198

ILAGA ADORACION

8 000.00 26-Jul-06 48199 HOKOKU 117 329.81 26-Jul-06 48200

EXITO CREW

29 545.48 31-Jul-06 48201 Arenal Dexter 13 724.00 31-Jul-06 48202 Ruben Manzano 5 200.00 31-Jul-06 48203 Aurelio Oaros 5 194.98 31-Jul-06 48204 Raquel Lascano 2 792.00 31-Jul-06 48205 Hector Memoria 13 950.00 31-Jul-06 48206 Sales, Jerome 3 541.50 31-Jul-06 48207 Agapito Aplacador 1 224.08 31-Jul-06 48208 Angeles, Marcos 1 371.00 31-Jul-06 48209 Manon-oq Albert Philip 1181.49 31-Jul-06 48210 Medina Ronald Sonny 3 096.00 16-Aug-06 48213 Solitario Rosalinda 19 131.50 16-Auq-06 48214 Cagang, Jose 10 002.60 16-Auq-06 48216 Cuizon Ritche 2 064.00 16-Auq-06 48217 Espinocilla Rommel 1 826.00 Page 24 of 59 Adjusted TFC DST Collection 3 047.69 2 386.85 15 220.67 2 387.33 8 755.83 4 883.12 13 981.55 90 594.73 112 358.81 12 158.39 1166.42 678.82 2 347.68 10 257.00 705.92 9 011.83 150.00 912.79 3 664.23 412.60 412.60 1 297.36 1145.72 646.53 624.16 35 265.24 48 459.79 46 461.09 859.07 12 768.15 8 286.11 41 492.46 1 758.88 5 241.12 41.72 9 787.82 3 672.76 4 988.10 3 011.90 117 329.81 29 545.48 13 724.00 5 200.00 4.98 5 190.00 2 792.00 13 950.00 3 541.50 1 224.08 1 371.00 0.99 1180.50 3 096.00 19 131.50 10 002.60 2 064.00 1826.00 Exhibit ss 2918 ss 2919 ss 2920 ss 2921 ss 2923 ss 2925 ss 2926 ss 2929 ss 2930 ss 2931 ss 2932 ss 2933 - ss 2936 ss 2937 ss 2938 ss 2939 SS-2940 ss 2941 ss 2942 ss 2943 ss 2944 ss 2945 ss 2946 ss 2947 ss 2948 ss 2949 ss 2950 ss 2951 ss 2952 ss 2953 ss 2954 ss 2955 ss 2956 ss 2958 ss 2959 ss 2960 ss 2962 ss 2967 ss 2971 ss 2973 ss 2976 ss 2977 ss 2978 ss 2979 ss 2980 ss 2981 ss 2982 ss 2983 - ss 2986 ss 2987 ss 2988 ss 2989 CIR vs. Transnational Plans, Inc. CTA EB No. 1337 {CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291) DECISION OR Collection per Date No.

Client Register 16-Aug-06 48218 Vita cion Edmon 4 928.00 16-Aug-06 48219 Ferrer Domdom 7,695.16 16-Aug-06 48220 Ronald M. Aragon 200.00 16-Aug-06 48221 Retales Ruel 3 618.95 16-Aug-06 48223 Retales Ruel 1 571.08 16-Aug-06 48225 Harlon Renate 1 369.19 16-Aug-06 48226 Ruelito Diesta 5,484.00 16-Aug-06 48229 Sandig, Percival 11,264.90 16-Aug-06 48230 Carryl Raoul Amparo 5 393.00 16-Aug-06 48231 Dennis C. Garcia 2 294.20 16-Aug-06 48232 Dennis C. Garcia 2 602.76 22-Aug-06 48233 Paulino Michael 5,191.00 22-Aug-06 48235 Irwin Nedula 5 191.00 22-Aug-06 48236 Magno.Eric 4 113.00 22-Aug-06 48237 Caroline Melbin 9 731.88 22-Aug-06 48238 Bontilao Danilo 1629.00 22-Aug-06 48239 Tinaytina 50.00 22-Aug-06 48240 Rebello Jemson 6 040.00 22-Aug-06 48241 Macatangay,Santos 16 735.57 31-Aug-06 48242 Buhain Glenn 2 063.16 31-Aug-06 48243 Tiburcio Bella jr.

4 035.50 31-Aug-06 48244

VOLFANGO EDNA

1,565.66 31-Aug-06 48245

VOLFANGO EDNA

1 485.10 31-Aug-06 48246 Villafranca Irma 8 593.81 31-Aug-06 48247 Diaz, Rosario 8 210.94 31-Aug-06 48248 Mallari Paul 3 698.00 31-Aug-06 48249 Marinette M. Basa 2 742.00 31-Aug-06 48250 Castro Reynaldo 2 759.85 26-Jul-06 48251

CASTAWAY CAY

2 292.08 26-Jul-06 48252

PROSPERIDAD CREW

29 947.28 26-Jul-06 48253

KAGITINGAN CREW

7 806.91 26-Jul-06 48254

PAYMENT OF JUNE 2006

33 821.61 26-Jul-06 48255

MATATAG CREW

24 178.67 26-Jul-06 48256

HARMONY CREW

1,944.08 31-Jul-06 48258 TESI 18 815.59 31-Jul-06 48259 TLI 2 421.76 29-Jul-06 48260 Cadenza Marine 74 294.61 29-Jul-06 48262

ALAMAT SHIPPING

so 524.62 31-Jul-06 48267 KMTC 1 415.59 31-Jul-06 48271 Operana Edgar 5 950.00 31-Jul-06 48273 Operana Edgar 3 490.00 31-Jul-06 48276 Remigio Talaga 3 382.80 31-Jul-06 48277

IDEAL MARITIME

29 104.61 31-Jul-06 48278 Hilario Escano Jr.

300.00 16-Aug-06 48279 Raguel Lascano 6 855.00 14-Aug-06 48280 TDGI 795 227.78 14-Aug-06 48281 ASIANA PHILS.

19 430.10 14-Aug-06 48282 ASIANA PHILS.

2 487.98 15-Aug-06 48283

MAUNLAD CREW

17,093.07 14-Aug-06 48285 DALEXCREW 25 028.51 18-Aug-06 48286

DOLPHIN-LA WIN

59 656.31 14-Aug-06 48287 NYK-FJSC 5 381.11 14-Aug-06 48288 NYK-FJSC 144,585.70 14-Aug-06 48289 NESC 17 507.06 Page 25 of 59 Adjusted TFC DST Collection 4 928.00 8.16 7,687.00 200.00 3 618.95 1 571.08 1 369.19 5,484.00 11,264.90 5 393.00 2.20 2 292.00 2.76 2 600.00 3.55 5,187.45 5 191.00 4 113.00 9 731.88 h629.00 50.00 6 040.00 16,735.57 2,063.16 4 035.50 1.66 1,564.00 1.60 1483.50 9.11 8 584.70 8 210.94 3 698.00 2 742.00 3.51 2 756.34 2 292.08 29 947.28 7 806.91 33 821.61 24 178.67 1,944.08 18 815.59 2 421.76 74 294.61 50,524.62 1 415.59 5 950.00 3 490.00 3 382.80 29 104.61 300.00 6.855.00 795 227.78 19 430.10 2 487.98 17 093.07 25 028.51 59 656.31 5 381.11 14'h585.70 17 507.06 < CIR vs. Transnational Plans, Inc. Page 26 of 59 CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291) DECISION fone] oe |S] oe Re | oe | Register TFC Collection | $s 2990 | 14-Aug-06 | 48290 |NESC TC tttton5 | | | 861,110.75 | $$ 2991 | 14-Aug-06 | 48291 |NcCT ss —(ts*d|C CS ooon.zz] | T2008, 693.32 | $S2992 | 14-Aug-06 | 48292|NCT | geo | 8896.49 | ss2993 | 14-Aug-06 | 48293[Nesc CT Cae] 548. | | ss 2994 | 14-Aug-06 | 48294 | NYKFISC-MANILA ss] 8932.36] = | C—Cid(LC CC 932.36 | | ss 2995 | 14-Aug-06 | 4s295| Toor =i“ ‘ast—“‘i|)SCtl OBO] ©€©€©€©€©6hUdTCCCCC‘dLSC“C(‘Cst*C*iC«é 790.80 | 14-Aug-06 | 48206 |ToGE = “as (tsd| i | CT 88S 14-Aug-06 | 48297|TDGAsia | 866.21] | CEC 366,21 | | SS 2999 | 14-Aug-06 | 48299 | NYK-FILSMI | 7,829.35] | 78,829.35 14-Aug-06 |4s300| Tu | tte ff 246.29 | | ss 2001 | 31-Jul-06 | 48301 | Jacob, Antonio ==»-s ss | 361.00] | (361.00 | 48302 | RosauroRobles | 72.00 | | Cd, 712.00 | 31-Jul-06 | 48303 | RosauroRobles sss | S452 | C‘iLEC“(‘$’’NNNU | _————s«4522.00| 31-Jul-06 | 48304 | GoAdemo ss ss] S500, SS | Cid 825.00 | Liza Ugat | asso | CT 65.00 | ss 2006 | 31-Jul-06 | 48306 | Castor,Gidie =| ~—Ss ss 540000, — | SCT S(5 00.00 | | ss 2007 | 31-Jul-06 | 48307 | Dimaanoedna = (| C0. | | SBC 894.22| | ss 2008 | 31-Jul-06 | 48308 | Roberto DanielSolis | a7tsof| = | CT 372.50 | | ss 2009 | 31-Jul-06 | 48309 | Lustre, lester =s—s§««Ssd|s St oe | CO] C‘(LSSCSCéG «066.000, | SS 2010 | 31-Jul-06 | 48310 | TizonRex =ss— ss | SS iozgcoo| SS | tC“ tisdTCsi 626.00] | ss 2011 | 31-Jul-06 | 48311 | Salas, VictorEdwin | SS 520700| = Ss | SCT «8207.00 | ss 2012 | 31-Jul-06 | 48312 | Panganiban,Leo | SS t7.25| | si 878,25 | | SS 2013 | 31-Jul-06 | 48313 | Breganza, Joseph sss ss] 9637.32] | | 9628.08 | | ss 2014 | 31-Jul-06 | 48314 | RobertSelgas = | sz; | CT S28, 091.52 | | ss 2015 | 31-Jul-06 | 48315 | Alvarado,MaryJo sss | 30250] = | ST Ss 302.50 | | ss 2016 | 31-Jul-06 | 48316 | IbalioRujean =Ss—s | ~——si922.00| = | SS] 8913.45 | | ss 2017 | 31-Jul-06 | 48317 | Samartino,Gerald sss | SC 986.00) | CT CSCC«é8 86.0 | sS 2018 | 31-Ju-06 | 48318 | Napila. cristina === | ~Ss 5000000, SS |S S—“‘idLSSSCSC*CS 00.00 | | ss 2019 | 31-Jul-06 | 48319 | Nardo,Eveyn sss | S38 H5.00| S| CTC 545.00 | | SS 2020 | 16-Aug-06 | 48320 | Cabrillas, Judy == | si. | SS | CTC B.C | Ss 2022 | 16-Aug-06 | 48322 | BucalaMaryJane ss | ~—Ssit000.00| SS | ST Ss«14 000.00 | | ss 2023 | 16-Aug-06 | 48323 | Albacete, Jacl | 3.20) 8231.20 | | ss 2024 | 16-Aug-06 | 48324 | MoralesLeonard = ss | sto | | ST 81.0 | | SS 2025 | 16-Aug-06 | 48325 | Corpin, Richard =—=ss—“§$ «S| Ss 000.00] (| St—“(‘édLCSsé8, 000.00 16-Aug-06 | 48326 | Cabrera, Arturo | 7s] | 8571.50 | ss 2027 | 16-Aug-06 | 48327 | Elizabeth Javier == | Staton | CT | si 842.00 | ss 2028 | 16-Aug-06 | 48328 | Elizabeth Javien == | tatoo | | | tg. 000 | | ss 2032 | 16-Aug-06 | 48332 | CadelinaRosita ss | 349.00, | S| 346.49 | 16-Aug-06 | 48333 | CadelinaReynaldo = ss | S| || 895.43 | 16-Aug-06 | 48334 | Pascua,Jasmin ss | SS 5t68.00| | CT 8 868.00 16-Aug-06 | 48335 | Tala,George = | tee | 8 | | SS 2036 | 16-Aug-06 | 48336 | Bermudez,Gerardo ss | —S (ss 4500.00) Ss |S —“CidL:SC(“‘SSCCC«C 500.00 16-Aug-06 | 48337 | Amlos, Marvin ss | SS 42,523.00| | Cd, 5 23.00 Victorio Yrogirog, Jr. | songz | | 7,504.82 | 16-Aug-06 | 48340 | Victorio Yrogirog, Jr. | aaoiaoof | 22,014.00 | | ss 2041 | 31-Aug-06 | 48341 | Baban,Roberto ss ss | zttgo] = | S| 2,709.20 | | ss 2042 | 31-aug-06 | 48342 | Ramirez, Lovie =| SS 238.00| | 1,238.00 | SS 2043 | 31-Aug-06 | 48343 | artuzPercival = ss | Ss zg2.50| | 292.50 | 31-Aug-06 | 48344 | Roberto DanielSolis sss || Sa z7tso| = Cd] C—“‘idYSSsi 37.50 | | ss 2045 | 31-Aug-06 | 48345 | DelaRosa,Antonior. == «|| —Ss——s956.00| = = | CTS 956,00 | | ss 2046 | 31-Aug-06 | 48346 | Villarin,Rene sss | S000 | SS CS CT 500.00 48347 | MabelSeachon | SS 361.00| | 361.00 | 48348 | BLasino,Procesfer | 23,053.20 | 22,20] 23,031.00 | 48349 | Morabe, Franklin | izoo0.00{ Exhibit ss 2050 55 2051 55 2052 55 2053 55 2054 55 2055 55 2056 55 2057 55 2059 55 2060 ss 2061 55 2062 55 2063 55 2064 55 2065 55 2066 55 2067 55 2071 55 2072 55 2073 55 2074 ss 2075 ss 2077 55 2078 55 2079 55 2080 55 2081 55 2083 55 2084 55 2085 55 2087 55 2088 55 2089 55 2090 55 2091 55 2092 55 2093 ss 2095 55 2096 55 2097 55 2098 55 3101 55 3103 55 3104 55 3105 55 3106 55 3107 55 3108 55 3110 ss 3111 55 3112 55 3113 55 3114 55 3115 CIR vs. Transnational Plans, Inc. CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291) DECISION OR Collection per Date No.

Client Register 31-Auq-06 48350 Ortega Joy 9 290.00 16-Aug-06 48351 Leyva Leeberti 2 000.00 16-Aug-06 48352 Escalante Anselmo 412.20 16-Aug-06 48353 Escalante Anselmo 1 619.50 16-Aug-06 48354 Emmanuel Bertolano 4 107.54 16-Aug-06 48355

EMMANUEL BERTOLANO

6 151.26 16-Aug-06 48356 De Jesus, Christopher 912.78 16-Auq-06 48357 Florencio Enotorio 12,614.82 16-Aug-06 48359 Rabuva Nelson 1 382.00 22-Aug-06 48360 Cainta Romulo 6 547.16 22-Aug-06 48361 De Leon Janice 8 226.00 22-Aug-06 48362 Abuso AI Tiu 5 491.95 16-Aug-06 48363

DECENA YUSEN

14 671.36 16-Aug-06 48364

AMBULO YUSEN

21 530.45 16-ALJg-06 48365

TRUCKNET YUSEN

13 712.72 16-Aug-06 48366

NEWTOP YUSEN

21940.35 16-Aug-06 48367

VAS BROKERAGE

6,086.17 22-Aug-06 48371 Pareja Josephine Sussana 1 237.78 22-Aug-06 48372 Grace Mapalad 1 369.00 22-Aug-06 48373 Diesmos Tessa 1 239.40 22-Aug-06 48374 Choy, Louella 913.00 31-Aug-06 48375 Divina Pelobello 456.39 31-Auq-06 48377 Acuna Grace 712.20 31-Aug-06 48378 Gerry Liad 500.00 31-Aug-06 48379 Del Mundo Ernesto 500.00 31-Aug_-06 48380 Margie Yap 650.00 31-Aug-06 48381 Ellen Flores 603.90 31-Aug-06 48383 Lopez Charisse 1 507.80 31-Aug-06 48384 Grace Beriso 456.39 31-Auq-06 48385 Garcia Ma. Regina 1 825.56 31-Aug-06 48387 Zapanta Roberto 29 826.17 31-Aug-06 48388 Fermin Miriam 520.72 31-Aug-06 48389 Fermin Miriam 652.02 31-Aug-06 48390 Abellon Maria Noelane 3 324.47 31-Aug-06 48391 Dalumpines Bonifacio 6 574.83 31-Aug-06 48392 Bernabe Bernard 2,282.00 31-Aug-06 48393 Bisares Marieta 685.00 31-Au_g-06 48395 Macaspac Concepcion 809.57 31-Aug-06 48396 Pizzatek & Food Corp. 2 466.12 31-Aug-06 48397 Noly Canonoy 5,705.00 31-Aug-06 48398 Dela Cruz, Elenita 200.00 14-Aug-06 48401 TLI 8 280.06 16-Aug-06 48403 Lao Guico Ma. Veronica 10 797.20 14-Aug-06 48404 JRD-FILJAPAN 292 235.20 14-Aug-06 48405 ADTOURS 27 344.31 31-Aug-06 48406 ADTOURS 3 684.74 16-Aug-06 48407 Rowena De Leon 1 062.80 18-Aug-06 48408

NEO MARINE CREW

42 538.30 24-Auq-06 48410

VROON CREW

111 044.80 25-Aug-06 48411

DISNEY MAGIC

173 800.91 14-Aug-06 48412 DOMINOS-TRANSAM 1 837.88 14-Aug-06 48413 DOMINOS-TRANSAM 1 825.58 14-Aug-06 48414 TFSC 1,825.58 16-Aug-06 48415 Sison Wilfredo 814.00 Page 27 of 59 Adjusted TFC DST Collection 9 290.00 1138.80 861.20 284.70 127.50 1,014.00 605.50 2 562.30 1 545.24 4 244.50 1 906.76 569.40 343.38 6 592.95 6,021.87 1 382.00 3,395.60 3 151.56 8 226.00 6.15 5 485.80 14 671.36 21 530.45 13 712.72 21 940.35 6 086.17 854.10 383.68 854.10 514.90 855.40 384.00 569.40 343.60 284.70 171.69 712.20 500.00 500.00 650.00 416.65 187.25 833.30 674.50 284.70 171.69 1,138.80 686.76 29 826.17 572.00 (51.28) 643.50 8.52 4,015.05 6.17 (696.75) 6 574.83 1423.50 858.50 426.40 258.60 142.35 667.22 2 466.12 3 558.75 2,146.25 200.00 8 280.06 6 843.20 3 954.00 292 235.20 27,344.31 3 684.74 569.40 493.40 42 538.30 111 044.80 173 800.91 1 837.88 1 825.58 1825.58 507.00 0.78 306.22

SS 311

7

SS 3118

SS 311

SS 312

SS 312

SS 312

SS 312

SS 312

SS 312

SS 312

SS 312

SS 312

SS 312

SS 313

SS 313

SS 313

SS 313

SS 313

SS 313

SS 313

SS 313

SS 313:

SS 313

SS 314

SS 314

SS 314

SS 314

9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 ™N 8 9 0 i 2 3

SS 3144

SS 314

SS 314

SS 314

SS 314

SS 315

SS 315

SS 315

5 6 8 9 0 1 N

SS 3153

SS 3154

SS 315.

SS 315

SS 315

SS 315

SS 315:

SS 316

SS 316

SS 316

SS 316

SS 316

SS 316

SS 316

5 6 N 8 wo 0 Ww 4 NEO

SS 3168

SS 316

SS 317

SS 317

9 0 ee

SS 3172

CIR vs. Transnational Plans, Inc.

Page 28 of 59 CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291) DECISION ee [2am | ef oe | Register TFC DST Collection 10,270.00 15.80 48419 | TCL 7,111.15 48420 | Rectin, Janet 648.10 447.20 28.90 22-Aug-06 Rectin, Janet es es 5 | 16-Aug-06 | 48422|cassc, —(si*dLC (ez | T764.57 | lenurgs | senad | CaSMCEMPLOVE =f SSO], | BERD 31-Aug-06 734.76 P7384, 76 | Hicauacoe {90425 | TRANS MEMPLOVEE ___f__7aao}_____{}___} __Tae Suniga, Domarie 1,421.30 | 22-Aug-06 | 48427 | SunigaDomarie Ss | 3rong2| | 8,791.82 | 3,719.20 42,893.76 42,893.76 31-Aug-06 MMI 31-Aug-06 31-Aug-06 48433 10,000.00 48434 359.00 48435 85.69 P8569 | | 31-Aug-06 | 48436 | Soriano,Felix c/oCrisy | —s—s3,332.56| | dT 882.56 | | 31-Aug-06 | 48437 | DionisioMarian | 10,644.56] | tz | 10,632.64 | | 31-Aug-06 | 48438 | Barcebal, Cybile =| = 9,060.00; = (CT t—“‘«é‘iLSCi‘“‘;*C‘«S« B.D | 31-Aug-06 | 48439 | DOLPHIN-MANDARA—s | —3,072.00/ SS | CT 8,072.00 48440 | MANDARACREW | SS 98,928.12| | 93,928.12 | 48441 | DaALExcREW sd gasgnzi | | t9, 459,21 | 2enugroe | aessa | MauAD GREW | aoe assed 456.40 Pf 456.40 | | 25-Aug-06 | 48444 | CADENZACREW | 73,467.22] | 78,467.22 | | 25-Aug-06 | 48445 | AlamatCrew | 33,798.26] | (88,798.26 | 164,364.09{ | 864,364.09 | 179,658.65 — -— 179,658.65 19,252.26 19,252.26 | 25-Aug-06 | 48450 | MAUNLADCREW | 24,858.56) 24,858.56 Gerero,Marjohn 3,108.00 3,108.00 48453 2,638.00; | | —__—2,638.00 | 22-Aug-06 | 48454 | Cacananta,Mary Jane 2638.00[| | | 2,638.00 48455 | Piogao, Violeta 22-Aug-06 31-Aug-06 | 48457 | Elvira Ramos 31-Aug-06 31-Aug-06 31-Aug-06 | 48460 | San Jose, Bienvenido 14,805.48 5,000.00 5,000.00 3,677.42 3,673.30 1119.00; | 1,119.00 31-Aug-06 | 48461 31-Aug-06 | 48463 31-Aug-06 | 48464 | De Leon, Noel 31-Aug-06 | 48465 | TMDC 31-Aug-06 | 48466 31-Aug-06 | 48467 | Sevilla, Frits 28-Sep-06 | 48468 15,300.00 15,300.00 4,343.58 | 4343.58 | 144,894.49 962.80 3,020.00 3,020.00 12,376.60 12,376.60 30-Sep-06 | 48470 | TMDC 28-Sep-06 | 48471 | Café, Anthon 29-Sep-06 | 48469 | MMI EMPLOYEES 28-Sep-06 | 48472 | Cornejo, Arnulfo 24,668.58 7,164.28 7,164.28 8,161.00 8,161.00 12,213.00 13.00 CIR vs. Transnational Plans, Inc. Page 29 of 59 CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291) DECISION fmm | om [| cme [Te Tee | Be Register TFC Collection 31-Aug-06 | 48501 | JulieApilan = | SABO] CT CST 5484.00 | | Ss 3202 | 31-Aug-06 | 48502 | Valdez, Denise =» sss | SS 840.80] = | OS 835.20 | | SS 3203 | 31-Aug-06 | 48503 | Reodica,Rowena ss ss| oto | | CTS 7,918.00 | | ss 3204 | 31-Aug-06 | 48504 | Magracia, Danny =—ss—“§s | Ss heoo| | 546.00 | | = _| 31-Aug-06 | 48505 | Vedad, Bele = = = = =| Ss ozo. | | dCi 30.56 | | SS 3206 | 31-Aug-06 | 48506 | Lindo, Lauro | St] CT CdECCs50.00 | |_SS 3207 | 31-Aug-06 | 48507 | Quilala, Emilio == | S770] | TS 87.00 | | ss 3208 | 31-Aug-06 | 48508 | QuilalaJr. Emilio Ss | Ss 799.00] | CTS, 799.00 | | - | 31-Aug-06 | 48509 | Gofredo, Joan | ae | | T4975 | 31-Aug-06 | 48510 | Jubilan, Jonathan = “ss || Ss tetcoo |] CTT Ci, 161.00 | 31-Aug-06 | 48511 | Galuan,Genny || a Sto.00| | 510.00 31-Aug-06 | 48512 | Majarocon, Glenn | 303.001 | STS 303,.00 | | ss 3213 | 31-Aug-06 | 48513 | Gersava,Anecito sss || 4086.28) | 8.96 | 4,082.32 | 48514 |Galagar, Andrew sss | Ss 3,00000f = | CidEC(8 000.00 | | $$3215 | 31-Aug-06 | 48515 | Beleza, van | 3,260.13] SS Cd|C 8 | 3,257.00 | 31-Aug-06 | 48516 | Corona, Glenda | 45.4] | | 454.984 | 31-Aug-06 | 48517 | Corona,Glenda | 3912.00 | | 8,912.00 | 31-Aug-06 31-Aug-06 | 48520 | Sarmiento, Wemer ss || 8,135.80[ | 7.80] 8,128.00 | 28-Sep-06 | 48522 | Salas, VenancioJr. Ss || —Ss15,393.00| | Cid «i85,393.00 | | SS 3224 | 31-Aug-06 | 48524 | Catigan,Amado | 39.24] Cs 8H (3,907.50 | 31-Aug-06 | 48525 | Cortez, Teody ss | SS 3,129.00] SS | S00 | C3, 126.000 | | ss 3226 | 28-Sep-06 | 48526 | Suarez,Domingo ss ss| ss He.00| | CidTC (546.00 | | SS 3227 | 28-Sep-06 | 48527 | Jeremy Dollete ss | 862.94] | ST 362.94 | | SS 3228 | 28-Sep-06 | 48528 | FredieClarin = | SC 3t3.00| |S CidECCSCéi« 323.00 | | SS 3229 | 28-Sep-06 | 48529 | Guingahan, Nonilon ss | Ss tz.00 | eC‘ (CTS Cé 3.00 |_Ss 3230 | 28-Sep-06 | 48530 | Bito-on, Oligario yy. Ss «|| ~—=sss ss 3,098.97| iT S| (3 ,096,00| | ss 3231 | 28-Sep-06 | 48531 | Digamon, Gilbert ss || ~—S—s280000) SC | S—C‘idrTCSCCCé2, 280.000 | SS 3232 | 28-Sep-06 | 48532 | Geronga, Jobe sss || ~S—ii628.00; SS t—“(‘iTttti‘(LSSSC 628.00 | | SS 3233 | 28-Sep-06 | 48533 | Aplacador, Agapito ss || ~—S (ss 00.00| | CidTCSCCSC* 060,000 | | Ss 3234 | 28-Sep-06 | 48534 | Reales,Loreto sss || SS 032.00| SS CT CdS 032.00 | SS 3235 | 28-Sep-06 | 48535 | Mangadap Jr, Elpidio Ss | Ss ssgi000; SS | SCS t—“‘dRSCCC#2, 910.00 | | Ss 3236 | 28-Sep-06 | 48536 | ArnulfoV.Jusay sss || 298.00] | di 298.00 | 48537 | Nombrado, Herminigildo | 15,906.25, | 5.25 | 15,891.00 | | Ss 3238 | 28-Sep-06 | 48538 | AlvinGudelos ss | zon. | CT CidTCSCs«i 302,50 | | SS 3239 | 28-Sep-06 | 48539 | Javellonar, Armando —=—s| =~ 10,456.20| 7,215.00] =| Si, 241.20 | | SS 3240 | 28-Sep-06 | 48540 | Mendez, Femando sss | 1009.34; || SS | 098.29 | | ss3241 | 28-Sep-06 | 48541 | WifeC.Aranador | 4, 759.35[ | |, 754.65 | | ss 3242 | 28-Sep-06 | 48542 | Daguro,JoseRoden ss | SC (Oot | CT CTC 6.19 | Ss 3243 | 28-Sep-06 | 48543 | Estares,Josescp = =F»-s | Ss tz] | C‘idTC CSCC, 437.50 | | ss 3244 | 28-Sep-06 | 48544 | Garcia, Darwin = ss| Ss gozo2| | CidTC «(02 | | ss 3247 | 28-Sep-06 | 48547 | Luague, Vivencio ss ss| SS 59t.00; SS CT C*dTC(‘(™SCSC*OS;« 91.00 | | ss 3249 | 28-Sep-06 | 48549 | Dechoson, Nelson || SS 4,795.00] = | Sti, 795.00 | | SS 3250 | 28-Sep-06 | 48550 | Initay, Epifanio =-Sss | ~S (OO | CdTCCS 06.00 | SS3251 | 31-Aug-06 | 48551 | SangdaanJosepn ss «| ~—S—stsso0|§ CE CTS, 808.00 | _- __| 31-Aug-06 | 48552 | Sollesta,Sheen sss | Ss 900.00 SS | SC CdECSC«( 900.00 | 31-Aug-06 | 48553 | Tanes, Raymund | a7tzo] CT CT 371.30 | ss 3254 | 31-Aug-06 | 48554 | Fabian,Ramon = || 38.00] CL Cid 368.00 | 31-Aug-06 | 48555 | Tan, CharleneVee ——s| 13,618.25] Ss ss| S525] «13,603.00 | | $53256 | 31-Aug-06 | 48556 | EdnaDimaano —ss—“(ss| Sg. | CS C—“‘dRSCC# 94. 31-Aug-06 | 48557 | Zamora, Allan sss | 04d] | CT, 041.00 | 31-Aug-06 | 48558 | Manliclic, Melvinne || 3,668.00 | CC (8668.00 | - __| 31-Aug-06 | 48559 | NavarroGeraldine —=s || SC (3096-41 | | —(tis*dLC CCC, 696. 4D 31-Aug-06 | 48560 | Opialda,Rael = | Stoo. | | Cd S(t, 500.00 | CIR vs. Transnational Plans, Inc. Page 30 of 59 CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291) DECISION ‘en | om |S de Register TFC Collection | ss 3261 | 31-Aug-06 | 48561 | Albacete, Jacl | taste] CT Cid 8284.20 | SS 3262 Panganiban, Leo | est T8925 | SS 3263 | 31-Aug-06 | 48563 | Letrero, Damian ———si| SS 738.40| CYC Cd 78.40 | SS 3264 | 28-Sep-06 | 48564 | Quijano, Rosalie == |S ect | CT 4669.44 | SS 3265 | 28-Sep-06 | 48565 | Redoble, Rex sis] si‘ ]— ;w—“(téié‘sECSC“‘(‘;C[_~S«S5 000.00 | SS 3266 48566 | Joe MarieDelaSera | 2,282.00) = = | dC 282.00 | SS 3267 | 28-Sep-06 | 48567 | Villagonzalo, MaryJane | 695.87; | T9587 | SS 3268 | 28-Sep-06 | 48568 | Cabrillas, Judy | Ss 500.00; | CdS 500.00 | SS 3269 | 28-Sep-06 | 48569 | RamilLobitos sss || ~—S st 4onoo | | CTC 40.00 | SS 3270 | 28-Sep-06 | 48570 [LizaUgat (| Ct] CT C80.20 | Ss 3271 | 28-Sep-06 [48571 | DennisGoyena | Ss t50.00| | STS «82, 150,00 | 28-Sep-06 | 48572 | Bautista, Filipino Ss || = 49.00, | CTC 489,00 | SS 3273 | 28-Sep-06 | 48573 | Salvador, Johanesh | 3,739.00 | Cid 8,739.00 | Ss 3274 | 28-Sep-06 | 48574|Go,Ademo ——— | iT CTC. | SS 3275 | 28-Sep-06 | 48575 | Mangubat, Juluis == | = 77.00, SC] CT Cé877.00 | SS 3276 | 28-Sep-06 | 48576 [Gejon, Olver =| So o00.00| St CT Cd (00.00 | SS 3277 | 28-Sep-06 | 48577 | Dennis, Martiquila | = 246is.00| | CT, 615.00 | SS 3278 | 28-Sep-06 [48578 | Tizon, Rex | i600 |S | CTS 626.00 | ss 3279 | 28-Sep-06 | 48579 | Jacob,Grace | tc | CT Cds 361.00 | | ss 3280 | 28-Sep-06 | 48580 | Jacob, Amparo —— si‘; tc | |i 361.00 | Ss 3281 | 28-Sep-06 | 48581 | Roberto Daniel Solis sss | ana | T7425 | SS 3282 | 28-Sep-06 | 48582 | Genova, Renato ——ss| Sst. | | Cid ,030.00 | SS 3283 | 28-Sep-06 | 48583 | RemigioTalaga | oto] —“‘iESSC C8 40 | | ss 3284 | 28-Sep-06 | 48584 | africa, Rosalia = | 520.00 | S| Cd CS 210.00 | SS 3285 | 30-Sep-06 | 48585 | Sangdaan, Joseph sss || Si 800000| S| Cd «800.00 | SS 3286 | 30-Sep-06 | 48586 | Joe MarieDelaSena ss || = —s2ze200| | dT 2282.00 | 959.00 959.00 | ss 3289 | 30-Sep-06 | 48589 | Sanchez,Raul |S 13,713.00, iT iS, 713.00 | SS 3290 20-Sep-06 | 49590 | Mariano, Rodel —_{_2s00|___} ___|__._ 278000, 750.00 SS 3291 | 30-Sep-06 | 48591 | Samartino,Gerald == || S800] Cd 938.00 SS 3292 | 30-Sep-06 | 48592 | Dimaano,Edna | SiO] CT Cd 90.00 | SS 3293 Azarcon, Evangeline [asso] | 7,489.89 | SS 3294 esep-ns | 1050 {Cadena Reynaléo wane) ta

SS 3295

SS 3296 sens | 48886 { Ramier,ae —_}__g3800}___,_{ _123809 238.00 SS 3297 | 30-Sep-06 | 48597 1,178.25 1,178.25 SS 3298 | 30-Sep-06 1,250.00 par ied SS 3302 _| 31-Aug-06 | 48602 530.92 51.32 SS 3303 | 31-Aug-06 | 48603 23,980.11 PT 23,980.11 | | ss 3304 | 31-Aug-06 | 48604 | MelvinB.Maceda ss ss| 4000.00 | S| Cd «, 000.00 | SS 3305 15,114.50 + #40100, 31-Aug-06 | 48606 20,000.00 | | 20,000.00 | 48607 | AldovinoJeanette | atom] CT 3.27 | SS 3308 | 31-Aug-06 | 48608 | Enrique, Marquez | 3208.8 | | TS 208.18 | 31-Aug-06 | 48609 -Geromiano, Rote __[._s7ezas} ff} __a 76736. SS 3310 | 31-Aug-06 | 48610 SS 3311 48611 | Bruan,Rand | 4se3.95| | 4 583,95 | SS 3312 | 28-Sep-06 | 48612 | austria, Edna | ss | | t9 | 48613 | Bayonon, Rechele | ~——s3,50000| = = = = = | | ——_—3,500.00 | SS 3314 48614 | MarlouAcasio | a Satco7| CT 52.27 | SS 3315 -2esep-06 opens | caste icentto_____ gga) ___/___,___ 5,906.88 SS 3316 8,329.64 SS 3317 48617 5,000.00 | 5,000.00 | Exhibit ss 3318 ss 3319 ss 3321 ss 3322 ss 3323 ss 3324 ss 3325 ss 3326 ss 3327 ss 3328 ss 3329 ss 3330 ss 3331 ss 3332 ss 3333 ss 3334 ss 3335 ss 3336 ss 3337 ss 3338 ss 3339 ss 3340 ss 3341 ss 3342 ss 3343 ss 3344 ss 3345 ss 3346 ss 3347 ss 3348 ss 3351 ss 3352 ss 3353 ss 3354 ss 3355 ss 3356 ss 3358 ss 3359 ss 3360 ss 3361 ss 3362 ss 3363 ss 3364 ss 3365 ss 3366 ss 3368 ss 3369 ss 3371 ss 3372 ss 3374 ss 3375 ss 3376 ss 3377 ss 3378 CIR vs. Transnational Plans, Inc. CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291) DECISION OR Collection per Date No.

Client Register 28-Sep-06 48618 Sace Maria Begona 10 000.00 28-Sep-06 48619 Arsulo Robert 7 736.76 28-Sep-06 48621 Sumalpong, Paquito 19 133.61 28-Sep-06 48622 Jobelyn Riosa 17 065.84 28-Sep-06 48623 Riosa Jobelyn 16 327.52 28-Seo-06 48624 Jayson David 3 506.86 28-Sep-06 48625 Joel Jimenez 1148.34 28-Sep-06 48626 Cajilog, Helen Monica 9 994.00 28-Sep-06 48627 Bales Gaylord 2 792.54 28-Sep-06 48628 Del Mar Manuel Jr.

6 004.02 28-Sep-06 48629 Sanguir Gerardo 3 688.87 28-Sep-06 48630 Carlos Yu 200.00 28-Sep~06 48631 Cadavos, Rodolfo 12 430.00 28-Sep-06 48632 Cadavos Rodolfo 2,000.00 28-Sep-06 48633 Yong, Camilo 2,678.00 28-Sep-06 48634 Joner Nino 2,792.54 28-Sep-06 48635 Gubaton Miguel Jr.

26 890.00 28-Sep-06 48636 Gubaton Miguel Jr.

36 460.55 29-Sep-06 48637 Tortosa Christopher 3 020.00 29-Seo-06 48638 Peoito Friend 1 511.45 29-Sep-06 48639 Andrada Rebecca 16,006.25 29-Sep-06 48640 Cruz Cherry!

16 006.25 29-Sep-06 48641 Valencia Rolita 18,500.00 29-Sep-06 48642 De Guzman Gladys 17 259.00 29-Sep-06 48643 Andres Carmelita 15 000.00 29-Sep-06 48644 Manansala Joseph 10 380.00 29-Seo-06 48645 Suriben Maria Louwella 10 000.00 28-Sep-06 48646 Alquezor Maria Suzanne 5 000.00 28-Sep-06 48647 Quiambao Katherine Liz 5,000.00 28-Sep-06 48648 Bolante Dolores 4,295.12 25-Aug-06 48651

MATATAG CREW

19/147.75 25-Aug-06 48652

KAGITINGAN CREW

14 353.83 28-Aug-06 48653

LAWIN CREW

55 354.61 28-Aug-06 48654

EXITO CREW

29 220.07 28-Aug-06 48655

IDEAL CREW

20 850.62 28-Aug-06 48656

HARMONY CREW

1944.08 28-Aug-06 48658

VROON CREW

124,459.86 28-Aug-06 48659

KYOKKO CREW

14L131.54 28-Aug-06 48660 HOKOKU-DOLPHIN 201472.83 28-Aug-06 48661

TMM CREW

109 401.41 28-Aug-06 48662

FETRAN CREW

109 781.20 28-Aug-06 48663 TDGI 5 391.68 28-Aug-06 48664 TESI 16 407.29 28-Aug-06 48665 TCL 35 809.93 28-Aug-06 48666 TCL 9 549.32 31-Aug-06 48668 American Express 7 835.20 31-Aug-06 48669

HARMONY EMPLOYEE

624.16 31-Aug-06 48671 Kapalaran Crew 1166.42 31-Aug-06 48672

PROSPERIDAD EMPLOYEE

412.60 31-Aug-06 48674

NEO MARINE EMPLOYEE

3 714.23 31-Aug-06 48675

EXITO EMPLOYEE

646.53 31-Aug-06 48676 Cadenza Emp 1 297.36 31-Aug-06 48677

LAWIN EMPLOYEE

678.82 31-Aug-06 48678

DOLPHIN MGMT

29 164.14 Page 31 of 59 Adjusted TFC DST Collection 64.13 9 935.87 7 736.76 29.61 19 104.00 17 065.84 16 327.52 3 506.86 1148.34 9,994.00 2 792.54 6 004.02 3 688.87 200.00 12 430.00 2,000.00 2 678.00 2,792.54 26 890.00 38.55 36 422.00 3 020.00 1.45 1 510.00 15.25 15,991.00 15.25 15,991.00 18,500.00 17 259.00 15 000.00 10 380.00 10 000.00 3.76 4 996.24 5 000.00 4.12 4 291.00 19,147.75 14 353.83 55 354.61 29 220.07 20 850.62 1944.08 124 459.86 14 131.54 201472.83 109 401.41 109 781.20 5 391.68 16 407.29 35 809.93 9 549.32 7 835.20 624.16 1166.42 412.60 3 714.23 646.53 1 297.36 678.82 29 164.14 CIR vs. Transnational Plans, Inc. Page 32 of 59 CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291) DECISION [emma | om [S| cm | ase [ne oe | Register TFC Collection | ss 3379 | 31-Aug-06 | 48679 | DoLPHINMGMT | torso] | Ts 275,79 | 31-Aug-06 | aseso|{ tur CTC gts || (8981.48 | 3i-Aug-06 | 4g6e81[ Tu tse | CP 725,22 | q4ges2|T —“(tis*dsC (eC tT CPC 216,01 | TLSC Pp oagzof CP 048.20 | | SS 3386 | 31-Aug-06 | 48686 |TiscTuU | tO | | C=C (8,918.05 | ss 3388 | 31-Aug-06 | 48688 | Operana, Edgar | SS 5,950.00| 3,412.50 —S—sd| 2,537.50 | | ss 3389 | 31-Aug-06 | 48689 | Edgar Operana (| 8490000] SS | CT Ci 490.00| 48690 | Transnational Logistics Sol.C | 8,563.03| = = = = | Ss] (8,563.03 | 31-Aug-06 | 48691 [NCTC tps | CST 8 48.25 | 31-Aug-06 | 48692 | NYKFISC-MANILA | S14 530.68{ | Cid 14,530.68 | 31-Aug-06 | 48693 | NYK-FILIAPAN = |S 7ggz9.85] | CsdTC78, 829.85 | 31-Aug-06 | 48694 | NYK-FIAPAN, sss | Ss 8040266 | |S —Ci‘izL:C(iCSC*=«é 402. 31-Aug-06 | 48695 | NYKFIScg/o6 = | S578. | | CdS 788.78 | 31-Aug-06 | 48696 |NEsc— sidE:C (C8 29,73]| = | Cd (85,290.73 | | ss 3397 | 31-Aug-06 | 48607 |nesc_ (C(t COROT CCT Ci 292.40| | ss 3400 | 29-Sep-06 | 4g700| RD —“(‘dYS~éCé TCT C*dTCCCSCCé 88,346.21 | | ss 3402 | 31-Aug-06 | 48702 | ESCARAN, WILFREDO —s—s|_—s1361.00| ~—S 484.901 = | 876.10 | SS 3403 | 31-Aug-06 | 48703 | Villeno, Elena = | St. | 9.40 | sd] 843.38 | |_ss 3404 | 31-Aug-06 | 48704 | Carpio,JudyAnn | S54 | 9.40 | | 56.00 48705 | AmulfoBayotJr. =| Ss s026.000/ SS | SCLC «026.00 | | ss 3406 | 31-Aug-06 | 48706 | Estrada, Jusmon | 456.39 =~ 284.70; ss] 6 | |_ss 3407 | 31-Aug-06 | 48707 | Escalante,Anselmo sss || Ss 412.20| ~~ 2a.rot = | st27.50 | | ss 3408 | 31-Aug-06 | 48708 | Escalante,Anselmo ss |S 69.52| 04.00] | 05.5 | ss 3409 | 31-aug-06 | 48709 | YUSENSTAFF | Sar | TT 8727.54 | |_ss 3410 | 31-Aug-06 | 48710 | YASBROKERAGE “$s | SS t0,039.35| | S10, 039.35 | | ss 3411 | 31-Aug-06 | 48711 | DECENAYUSEN | torso | CT 14 6711.36 | | ss 3412 | 31-Aug-06 | 48712 | NEWTOPYUSEN | Sgn. || 1,940.35 | | ss 3413 | 31-Aug-06 | 48713 | TRUCKNETYUSEN || Ss t3,7iz.72| | 83,712.72 | | ss 3414 | 31-aug-06 | 48714 | AMBULOYUSEN | Stn. | | 530.45 | | ss 3415 | 31-Aug-06 | 48715 | MatawaraRea = | 825.18 | 69.40] = sd] S558 | |_ss 3416 | 31-Aug-06 | 48716 | Yap, Margie =| = 50.00) = | CCT C50. | ss 3417 | 31-Aug-06 | 48717 | Carimpong, Cynthia | 4,662.90] 3,217.50] S| 445.40 | 31-Aug-06 | 48718 | SerranoRonado || SS 292.00| ~—s—806.00| =| «486.00 31-Aug-06 | 48719 | Ofalsa,Rhodora || 883.59) ~~. | | 278.89 | 31-Aug-06 | 48720 | iad, Gery = | S| | CT 500.00 | 31-Aug-06 | 48721 | Pareja, Josephine Sussana_ | —1,237.78| ss 854.00) = ss] 383.68 | 31-Aug-06 | 48722 | Del Mundo, Ernesto Ss || ~—— ss S0.0 | S— —“<i~drTCi( SC‘iLCSCS 00.00 31-Aug-06 31-Aug-06 1992.90[ | 4,778.23 | | SS 3425 | 31-Aug-06 | 48725 | JaneFigueras =“ | Sto | | Csi 014.40 | |_ss 3426 | 31-Aug-06 | 48726 | Gubaton, Miguel Jr. || 13,027.08; | | S83,027,08 | | ss 3427 | 31-Aug-06 | 48727 | Gubaton Miguel Jr. =| = 13,013.40] = |S 8.80] 12,999.60 | | SS 3428 | 28-Sep-06 | 48728 | EstebanMarcelo sss | Ss 1470.00| ~—1014.00| | 456.00 | ss 3429 | 28-Sep-06 | 48729 | Cayabyab, Bermardita, «|| = 106.8 | ss o83.80| | 12.38 | 77.05| | 216.22 | | SS 3432 | 28-Sep-06 | 48732 | Pono,Ritche ss | Sta | | | 4915.44 | 48733 4.44 | SS 3434 | 28-Sep-06 | 48734 | FlorencioEnotorio =» || ~—S3, 170.00] 883.70; =| 1,286.30 | SS 3436 | 28-Sep-06 | 48736 | Dela Victoria, Nicolas ss | ~——sic0,26845| | S| S80, 268.45 | | ss 3437 | 29-Sep-06 | 48737 | Sobremonte, Emilio ss | Ss 31aa.eo| = | | 8,449.60 | |_ss 3438 | 29-Sep-06 | 48738 | Parafina, Joel =“ ss | 3S 4428.00] | CCC 928.00 | Exhibit 55 3439 55 3440 55 3442 55 3443 55 3444 55 3445 55 3447 55 3450 55 3451 55 3452 55 3453 55 3454 55 3455 55 3456 55 3457 55 3458 55 3459 55 3461 55 3462 55 3463 55 3464 55 3465 55 3466 55 3467 55 3470 55 3471 55 3472 55 3473 55 3474 55 3475 55 3476 55 3477 55 3478 55 3479 55 3480 55 3481 55 3482 55 3483 55 3484 55 3485 55 3486 55 3487 55 3488 55 3489 55 3490 55 3491 55 3492 55 3493 55 3494 55 3496 55 3497 - 55 3499 55 3500 CIR vs. Transnational Plans, Inc. CTA EB No. 1337 {CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291) DECISION OR Collection per Date No.

Client Register 29-Sep-06 48739 Parafina, Joel 1,321.70 28-Sep-06 48740 Divina Pelobello 456.39 28-Sep-06 48742 Napila Cristina 5 000.00 28-Sep-06 48743 Cayco Nestor 8 667.67 28-Sep-06 48744 Rea Matawaran 3 183.10 28-Sep-06 48745 Mangabat Mark Bryan 1 000.00 30-Sep-06 48747 Talamor Ronnie 29 392.62 28-Sep-06 48750 Grace Beriso 456.39 13-Sep-09 48751

VISION AIR

825.19 29-Sep-06 48752 ASIANA PHILS.

4 343.58 29-Sep-06 48753 ASIANA PHILS.

4 343.58 28-Sep-06 48754 Benedicta Salvador 25 000.00 29-Sep-06 48755 Antonelli Realty Holdings 3 186.15 29-Sep-06 48756 Antonelli Realty Holdings 796.54 28-Sep-06 48757 Del Ayre Homer 3 719.20 28-Sep-06 48758 Dan C. Florentino 19 152.31 28-Sep-06 48759 Dan C. Florentino 33.61 30-Sep-06 48761 Transnational Logistics Sol. C 10 866.28 30-SeQ-06 48762 Transnational Loijistics Sol. C 8 563.03 30-Sep-06 48763

FIT MANILA

1 553.60 28-Sep-06 48764 Lao Guico Ma. Veronica 10 797.20 28-Sep-06 48765 Sobremonte, Rogelio 6 198.50 28-Sep-06 48766 Sobremonte Rogelio 1 239.70 29-Sep-06 48767 Lao Ma. Veronica 50.00 29-Sep-06 48770

VROON CREW

76 271.92 30-Sep-06 48771

MANDARA CREW

1 078.00 30-Sep-06 48772

PROSPERIDAD CREW

13 625.03 29-Sep-06 48773

DOLPHIN MGMT

5 798.43 30-Sep-06 48774 TESI 15 341.06 30-Sep-06 48775 TDC 714.38 30-Sep-06 48776 TDGI 9 097.43 30-Sep-06 48777 TDGI 1 293.93 30-SeQ-06 48778 DOMINOS-TRANSAM 1825.60 30-Sep-06 48779

CADENZA CREW

127 099.11 30-Sep-06 48780

HARMONY CREW

11 309.18 30-Sep-06 48781 TDC 1 042.00 30-Sep-06 48782 TDC 591.18 30-Sep-06 48783

CASSC EMPLOYEE

4 759.70 30-Sep-06 48784

CASSC EMPLOYEE

4 759.70 30-Sep-06 48785

CASSC EMPLOYEE

7 843.60 30-Sep-06 48786 Dynamic Asset 1145.72 30-Sep-06 48787 DOLPHIN MET!

2 347.69 30-Sep-06 48788 Transnational Resources Inc. 412.60 30-Sep-06 48789

NEO MARINE CREW

48 912.36 30-Sep-06 48790

MAUNLAD EMPLOYEE

912.79 30-Sep-06 48791

EXITO CREW

33 853.08 30-Sep-06 48792

KAGITINGAN CREW

12 335.95 30-Sep-06 48793

MAUNLAD CREW

32 502.24 30-Sep-06 48794

MATATAG CREW

19 147.75 30-Sep-06 48796

LAWIN CREW

17 698.56 30-Sep-06 48797 TCL 7,511.24 30-SeQ-06 48798 TCL 8 364.46 30-Sep-06 48799

EXITO EMPLOYEE

646.53 30-Sep-06 48800

LAWIN EMPLOYEE

678.82 Page 33 of 59 Adjusted TFC DST Collection 1 321.70 284.70 171.69 5 000.00 8 667.67 3 183.10 1 000.00 29 392.62 284.70 171.69 825.19 4 343.58 4 343.58 25 000.00 3 186.15 796.54 3 719.20 19 152.31 33.61 10 866.28 8 563.03 1 553.60 10 797.20 6 198.50 1 239.70 50.00 76 271.92 1 078.00 13 625.03 5 798.43 15 341.06 714.38 9 097.43 1293.93 1825.60 127 099.11 11 309.18 1 042.00 591.18 4 759.70 4 759.70 7 843.60 1145.72 2 347.69 412.60 48 912.36 912.79 33 853.08 12 335.95 32 502.24 19 147.75 17 698.56 7 511.24 8,364.46 646.53 678.82 Exhibit ss 3501 ss 3502 ss 3503 ss 3504 ss 3507 ss 3508 ss 3509 ss 3510 ss 3511 ss 3515 ss 3516 ss 3517 ss 3518 ss 3519 ss 3520 ss 3521 ss 3522 ss 3523 ss 3524 ss 3525 ss 3526 ss 3527 ss 3528 ss 3530 ss 3531 ss 3532 ss 3533 ss 3534 ss 3535 ss 3536 ss 3537 ss 3538 ss 3539 ss 3540 ss 3541 ss 3542 ss 3543 ss 3544 ss 3545 ss 3546 ss 3547 ss 3548 ss 3550 ss 3552 ss 3553 ss 3554 ss 3555 ss 3556 ss 3557 ss 3558 ss 3559 ss 3560 ss 3562 ss 3563 CIR vs. Transnational Plans, Inc. CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291) DECISION OR Collection per Date No.

Client Register 28-Sep-06 48801 Bondoc Nino Anthony 2 931.15 28-Sep-06 48802 Evangelista Limpa 5 189.25 28-Sep-06 48803 Evanqelista Limpa 1 810.75 28-Sep-06 48804 Marina Mercado 7 488.40 28-Sep-06 48807 Gerry M. De Guzman 29 752.16 28-Sep-06 48808 Gerry M. De Guzman 98 936.00 28-Sep-06 48809 Mercado Marina 4 098.75 29-Sep-06 48810 MMS Crew 6 369.19 13-Sep-06 48811

VISION AIR

825.19 29-Sep-06 48815

DOLPHIN MGMT

381.95 29-Sep-06 48816

KYOKKO CREW

25 669.13 29-Sep-06 48817 HOKOKU-DOLPHIN 201 265.35 29-Sep-06 48818

TRANSM CREW

98 332.34 29-Sep-06 48819

FETRAN CREW

94 359.58 29-Sep-06 48820

FETRAN CREW

2 670.68 29-Sep-06 48821 Roger Fagcangan 7 540.58 29-Sep-06 48822 Danilo Tesoro 2 875.95 29-Sep-06 48823

CS PLDT

11190.38 29-Sep-06 48824 Reynaldo Sanchez 5 340.83 29-Sep-06 48825 NYK-Phoenix 10 500.00 29-Sep-06 48826 Roger Fagcangan 7 353.86 29-Sep-06 48827 Alfredo Cruz 6 179.33 29-Sep-06 48828 Arnold Pagdilao 5 203.46 29-Sep-06 48830 Jose Bajarin 14 121.98 29-Sep-06 48831 Danilo Tesoro 2 560.00 29-Sep-06 48832 Reynaldo Sanchez 5 208.58 29-Sep-06 48833 Tomas Malabanan 15 585.79 29-Sep-06 48834

DISNEY WONDER

3 197.25 29-Sep-06 48835 E. Faranda 1 066.80 29-Sep-06 48836 Domingo Virtusio 16 002.00 29-Sep-06 48837 Arnel Maigue 10 681.65 29-Sep-06 48838 Crisanto Lumabi 10 671.15 29-Sep-06 48839 Crispin Torevillas 2 604.54 29-Sep-06 48840 Aurelio Flores 5 203.46 29-Sep-06 48841 E. Faranda 1 040.38 29-Sep-06 48842 Arnel Maigue 10 417.15 13-Sep-06 48843

VISION AIR

2 640.40 29-Sep-06 48844

NEO MARINE CREW

43 603.88 29-Sep-06 48845 Crisanto Lumabi 10 406.91 30-Sep-06 48846 TLSC-TLI 3 918.05 29-Sep-06 48847

NLPH (NTVLI & NWT)

36 355.59 29-Sep-06 48848

NTVLI-NYK LOGISTICS

33 171.97 13-Sep-06 48850

VISION AIR

647.95 28-Sep-06 48852 Choy, Louella 913.00 28-Sep-06 48853 Gamulo Josefina 8 014.90 28-Sep-06 48854 Lacandalo Pilardo 29 296.00 29-Seo-06 48855 ADTOURS-MANILA 51439.56 28-Sep-06 48856 Mata Mirasol 2 127.70 28-Sep-06 48857 Ellen Flores 603.90 28-Sep-06 48858 Bisares, Marieta 685.00 28-Sep-06 48859 Ligutom Ma. Carr 6 522.16 28-Seo-06 48860 Fermin Miriam 829.00 30-Sep-06 48862

YAS BROKERAGE

6 086.17 30-Sep-06 48863

YUSEN OFFICER

10 633.13 Page 34 of 59 Adjusted TFC DST Collection 1 828.45 1102.70 5.10 5 184.15 1810.75 7 488.40 29 752.16 98 936.00 4.35 4 094.40 6 369.19 825.19 381.95 25 669.13 201 265.35 98 332.34 94 359.58 2 670.68 7 540.58 2 875.95 11190.38 5 340.83 10 500.00 7 353.86 6 179.33 5 203.46 14 121.98 2 560.00 5 208.58 15 585.79 3 197.25 1 066.80 16 002.00 10 681.65 10 671.15 2 604.54 5 203.46 1 040.38 10 417.15 2 640.40 43 603.88 10 406.91 3 918.05 36 355.59 33 171.97 647.95 913.00 8 014.90 29 296.00 51439.56 1184.95 942.75 416.65 187.25 426.40 258.60 3 471.00 5.34 3 045.82 572.00 257.00 6 086.17 10 633.13 < CIR vs. Transnational Plans, Inc. Page 35 of 59 CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291) DECISION SS 3574 | 30-Sep-06 | 48874 650.00 SS 3575 | 30-Sep-06 | 48875 | Serrano,Ronaldo 536.00 ae Exhibit Date Register TFC Collection

SS 3564 48864

SS 3565 _Sosen-06 es | WuSEN STArE_——_{_sso.32 | __ SS 3566 500.00 SS 3567 Diesmos, Tessa es

SS 3568 48868

SS 3569

SS 3570 CARPIO, JUDY ANN 825.40 SS 3571 GENOVA, RENATO 855.40 SS 3572 384.00 | Frederick Navales ss 29,802.50 45.85 13,388.20 SS 3573 | 28-Sep-06 | 48873 | Frederick Navales 43,236.55 806.00 SS 3576 1,237.78 SS 3579 20-Sep-06 | 19879 | Oe Mundaférmesta _{_sapao{__ 500.00 SS 3581 | 30-Sep-06 | 48881 | Acuna, Grace 256.00 SS 3582 562.20 277.50 SS 3601 3,534.00 SS 3602 | 28-Sep-06 | 48902 | Fenis, Loreto | 8817.00] Sid SS 3603 | 28-Sep-06 | 48903 | Jerome, Palada = | 37100] Cid SS 3604 | 28-Sep-06 | 48904 | Dela Rosa, Vincent Paul | 3.948.201 SS 3606 | 28-Sep-06 | 48906 | Escafian, Freddie ——s| = 3,020.00) Cd SS 3608 | 28-Sep-06 | 48908 | Abalajon, Alfredo || 30,130.32) 29.93 | Ss 3609 | 29-Sep-06 | 48909 | Aranjumez,Celso | 17,926.24) si | SS 3610 | 28-Sep-06 | 48910 | David, Roger | 588.04] (iT 7,583.64 | | $5 3611 | 28-Sep-06 | 48911 | Albiol Amadeo = | 8286.00] | —“‘LS (8236.00 | SS 3612 | 28-Sep-06 | 48912 |Tan,Noel | iO | CT Cd 2,606.00 28-Sep-06 | 48915 | Molinos,Roger | S88,474.40| = | 80 | 38,433.60 | 13,824.00 TMDC

SS 3619 TMDC

SS 3620 Robillos, Cid SS 3621 Angue, Francis 3,909.00 SS 365 48951 | Cadenza Emp

SS 3652 DOLPHIN MGMT

SS 3653 CASTAWAY CAY

SS 3654 | 30-Sep-06 | 48954 | DOLPHIN METI 2,347.69 SS 3655 | 30-Sep-06 | 48955 | NEO MARINE EMPLOYEE 2,424.56 2,642.70 14,385.06 6,725.76 3,909.00 1,297.36 3,031.82 e 2,347.69 2 .

412.60 412.60 1,166.42 912.79 21,834.11 SS 3656 | 30-Sep-06 | 48956 | Transnational Resources, Inc. 412.60 SS 365 30-Sep-06 | 48957 | PROSPERIDAD EMPLOYEE 412.60 SS 3658 | 30-Sep-06 {| 48958 | KAPALARAN EMPLOYEE 1,166.42 N

SS 3659 MAUNLAD EMPLOYEE

SS 3660 IDEAL CREW

SS 366 Operana, Edgar SS 366 Operana, Edgar

SS 3663 48963 | MANDARA CREW

SS 3664 NLPH (NTVLI & NWT

SS 366 Intramuros Properties, Inc.

SS 3666 NYK NETI

SS 3667 NYKFIL EMPLOYEE 4,774.65

SS 3668 NYKFIL EMPLOYEE

SS 3669 NYKFIL EMPLOYEE 65,139.09 SS 3670 NYK NETI 38,174.45 38,174.45 SS 3671 Reyes, Gerom 6699.27| | CT 699.27 | 5.25 Ro 103,517.12 18,167.72 a) 4,873.47 4,774.65 1,427.43 Exhibit s 2795 55 2068 55 3173 55 3175 55 3176 55 3177 55 3179 55 3180 55 3181 55 3182 55 3183 55 3184 55 3185 55 3186 55 3187 55 3189 55 3190 55 3191 55 3192 55 3193 55 3195 55 3196 55 3197 55 3198 55 3199 55 3200 55 3299 55 3300 55 3349 55 3350 55 3583 55 3584 55 3585 55 3586 55 3587 55 3588 55 3589 55 3591 55 3592 55 3593 55 3594 55 3595 55 3596 55 3597 55 3598 55 3599 55 3600 55 3623 55 3624 55 3625 55 3626 55 3627 CIR vs. Transnational Plans, Inc. CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291) DECISION OR Collection per Date No.

Client Register Subtotal- Third Quarter p 14,323 725.35 29-Dec-06 48095 ADTOURS-MANILA p 24 024.55 29-Nov-06 48368

YAS BROKERAGE

6 086.17 24-0ct-06 48473 MMS Crew 6 389.20 24-0ct-06 48475

MMI EMPLOYEES

42 577.39 24-0ct-06 48476

MMI EMPLOYEES

7 759.35 20-0ct-06 48477 Guirre Allan 43 256.44 25-0ct-06 48479 TMDC 2 642.70 25-0ct-06 48480 TMDC 10 852.12 20-0ct-06 48481 Gamba Rene rio 3 671.52 20-0ct-06 48482 Plantinos, Edgar 93 173.70 24-0ct-06 48483

MMI EMPLOYEES

7 759.35 24-0ct-06 48484

MMI EMPLOYEES

42 877.39 20-0ct-06 48485 Romina Arriaga 3 192.00 20-0ct-06 48486 Romina Arriaga 2 796.00 30-0ct-06 48487 MMI Crew 14 970.00 24-0ct-06 48489 MMI Crew 157 751.86 24-0ct-06 48490 MMI Crew 146 783.84 28-Nov-06 48491 Portes Wilbert Ira 2 674.60 29-Nov-06 48492 Sandig, Percival 2 119.50 29-Nov-06 48493 Serna Jhunbie 5 072.68 29-Nov-06 48495 Perlie Buenaventura 1922.70 29-Nov-06 48496 Rondilla Nomelle 1922.70 29-Nov-06 48497 Elvira Ramos 3 677.42 29-Nov-06 48498 Jose Marino Labrador 2 475.20 28-Nov-06 48499

MMI EMPLOYEES

7 759.35 28-Nov-06 48500

MMI EMPLOYEES

6 522.31 30-0ct-06 48599 Cabrera, Arturo 1 371.50 30-0ct-06 48600 Matic Epifania 8 160.00 27-0ct-06 48649 Sevilla Fernando 29 767.84 27-0ct-06 48650 Alarcon Roily 1 369.20 27-0ct-06 48883 De Leon, Janice 1 371.00 30-0ct-06 48884 Habulan Jesus 8 762.14 30-0ct-06 48885 Remigio Talaga 4 107.80 30-0ct-06 48886 Rotairo Rujen 1 002.00 24-0ct-06 48887 cafe Anthony 4 130.50 24-0ct-06 48888 Ang, Michelleynne 1 361.00 24-0ct-06 48889 Gasacao Reynaldo 10 740.00 24-0ct-06 48891 Cayco Nestor 7 170.31 24-0ct-06 48892 De Jesus Christopher 912.78 27-0ct-06 48893 Rectin Janet 1 000.00 20-0ct-06 48894 Jotojot Alvin 2 055.00 27-0ct-06 48895 Codera Delio 1 303.00 30-0ct-06 48896 Lopez Charisse 1 507.80 20-0ct-06 48897 Ofalsa Rhodora 1 768.40 30-0ct-06 48898 Diesmos Tessa 1 239.40 30-0ct-06 48899 Grace Mapalad 2 186.40 30-0ct-06 48900 Clarizza Mendoza 2 368.00 30-0ct-06 48923 Cogo Warren 4,080.47 30-0ct-06 48924 Rosal Rodolfo E.

300.00 24-0ct-06 48925 Samulde Ricky 50.00 24-0ct-06 48926 Baloria Pedro 4 131.96 24-0ct-06 48927 Reales Loreto 1 032.00 Page 36 of 59 Adjusted TFC DST Collection p 294,039.15 p 977.87 p 14,028. 708.33 p 24 024.55 6 086.17 6 389.20 42 577.39 7 759.35 43 256.44 2 642.70 10 852.12 p 3.52 3 668.00 93 173.70 7 759.35 42 877.39 3 192.00 2 796.00 14 970.00 157 751.86 146 783.84 2.60 2 672.00 2 119.50 5.68 5 067.00 1922.70 1922.70 4.12 3 673.30 2 475.20 7 759.35 6 522.31 1 371.50 8 160.00 29 767.84 1 369.20 p 855.40 515.60 4 277.00 4 485.14 2 334.80 1 773.00 569.40 432.60 2 545.40 1 585.10 848.90 512.10 7 410.00 3,330.00 7 170.31 569.40 343.38 894.40 105.60 1 281.15 773.85 1883.70 (580.70) 833.30 674.50 1 219.40 549.00 855.40 384.00 854.10 1 332.30 1 638.00 730.00 4 080.47 300.00 50.00 4 131.96 1 032.00 CIR vs. Transnational Plans, Inc. Page 37 of 59 CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291) DECISION fon] me [| am | |e | oe | Register TFC Collection 24-Oct-06 | 48928 | Bagaforo, Henry | sats] tidT Et 30 | | SS 3630 | 24-Oct-06 | 48930 | Tanoja,GeraldJohn =—=ss|| S830 | CT CT s83.00 | | _ss 3631 | 27-Oct-06 | 48931 | Calvez, Christopher s| = 9570.00) = = | CdS 570.00 | | ss 3632 | 27-Oct-06 | 48932 | Perina, Clarence —s| SiS 2t2.00 | | Cd S«8 212.00 | | ss 3633 | 20-Oct-06 | 48933 | villaruz,RamonH. | tao, iT 82,342.50 | 20-Oct-06 | 48934 |Grafilo, Jose | 76.93) Cid 778,93 | | SS 3635 | 20-Oct-06 | 48935 | Cogo, Nestor ss | SS st,339.00| S| 839,00 | | ss 3636 | 20-Oct-06 | 48936 | Bautista, Ariel =| ~——s'10,434.00; =| SS t0.00 | ~—S—10,424.00 | | ss 3638 | 30-Oct-06 | 48938 | Mabeza,Joned ss ss | 3022.90 S| Cid (8,022.90 | |_ss 3639 | 27-Oct-06 | 48939 | DimaunahanAmel ss | 3,261.13] | 8,261.13 | | ss 3640 | 27-Oct-06 | 48940 | Areja, louie =| tc | | t—‘iL:SCCCCi 371.00 | | ss 3641 | 27-Oct-06 | 48941 | Edrada,LucianoSr. | 3,702.23) CT 8,702.23 | 27-Oct-06 | 48942 [RicardoCanales | Si t35.40)—— sC‘d(LC (80 ] «8,127.60 27-Oct-06 | 48943 | Lopera, Dale Frederick | ~~ 977.00) SC] Cd 877.00 | | ss 3644 | 27-Oct-06 | 48944 | Cantillo,Lovendo —s—s| SS sacoo| | Cid 589.00 | | ss 3645 | 27-Oct-06 | 48945 | Carvajal, Edthel = | 32.54 || T8432. | | ss 3647 | 27-Oct-06 | 48947 | EdbergMoreno ss —ss| S3673.80] | Cid 8673.80 | ss 3648 | 27-Oct-06 | 48948 | Crispino, cint =| 3260.42) | id 8260.42 | | SS 3649 | 27-Oct-06 | 48949 | Catabay, Victoria = | 5078.34] | 073.344 | 160256; | | 1602.56 | 3455.87, | 8455.87 | 48973 | Balut,DarioInocencio | 2,306.16 | | dT 816.16 | SS 3674 | 24-Oct-06 | 48974 | Balut, DarioInocencio ss || Sao] CTE 949.40 | SS 3675 | 26-Oct-06 [48975 | TDC-FILJAPAN, | ast || 284, 451.55 | ss 3676 | 24-0ct-06 [48076 | Tac —s—“=‘;‘~srSC“‘C SSC OBz7]CC™CCCUdT 8033.57 SS 3678 | 24-Oct-06 | 48978 | Evangelista,Limpa = | 537.92 | CT 8837.92 | SS 3679 | 24-Oct-06 | 48979 | Evangelista, Limpa =s| Si oz.os| CT CsdTS 862.08 | SS 3680 | 25-Oct-06 | 48980 | INTLLIMOUSERVICESINC | —sss307.47| | (807.47 | SS 3682 48982 | Dynamic Asset Po anas72f tgs. 72 | SS 3683 Sison, Wilfredo Ec

SS 3684 48984 | ADTOURS-MANILA | 1837017

SS 3685 ADTOURS-MANILA [ig i99.48| SS 3686 Dan C. Florentino | tg843.38;

|_SS 3674 |

| SS 3675 |

| SS 3676 |

| Ss 3678 |

| SS 3679 |

| SS 3680 |

| Ss 3682 | [Dynamic Asset Sa Seon eS — 8

| ADTOURS-MANILA

|_SS 3685 | | ADTOURS-MANILA fe | Ss 3686 _| | DanC. Florentino [| | ss 3687 | 26-Oct-06 | 49987 | DanC. Florentino | tt] —C(iT at | | ss 3688 | 25-oct-06 | 4aos8[NeSC.—(i‘iLSC“‘( a || 758.15 | 26-0ct-06 | 4sos9|Nesc— t—“‘LSC*é‘éAG GS | CTT 886,610.65 | | ss 3690 | 24-Oct-06 | 48990 | NYKFISC-MANILA | 8 a.201~— Cs] CST 47.20 | | ss 3692 | 26-Oct-06 | 48992 | NYKFILJAPAN, = ss | Spe] CT Cs 77,780.80 | | SS 3693 | 26-Oct-06 | 49993 |[ToGE —=<iY:SC(‘(;sS95 227.78) | COS 795,227.78 | |_ss 3694 | 25-Oct-06 | 48994 | YASBROKERAGE—— ss || 086.17) | CdS CG 086.17 | | SS 3695 | 30-Oct-06 | 49995 | Francisco, Patricia Ss | —Ss—sa7azs4a| iT 7,425.44 | | SS 3696 | 26-Oct-06 | 48996 | YUSENOFFICER | Ss. | s| 8153.48 | | ss 3697 | 24-Oct-06 | 49997 | vusensTaFF | Sst3985.60) — —Cid| 8,985.60 | | ss 3698 | 24-Oct-06 | 48998 | YUSEN OFFICER | SS t3.13) | tt, 483.13 | | ss 3700 | 25-Oct-06 | 49000 | ASIANAPHIS. = | 438. C| 4233.58 | | $5. 3701 | 27-Oct-06 | 49001 | AlarconJoy = |S 0.00 SCT t—~idYSC“ (SSC 000.000 | | SS 3702 | 31-Oct-06 | 49002 | Abella, Allan = | S05] —“‘dTSSSsC‘LSC(C7405.50 | | $5 3703 | 24-Oct-06 | 49003 | Jambaro,Amorsolo | 7796.82, Cd] Cd 7,796.82 | 49004 | Trinidad, Princesta | 2315.70) S| Se | 313.48 | | ss 3705 | 27-Oct-06 | 49005 | Garque,Pedro | St 05.26| | Cd 12,895.26 | | ss 3706 | 20-Oct-06 | 49006 | Amido, Anna Cristina ss | 16,006.25 | S525 | 15,991.00 | |_ss 3707 | 20-Oct-06 | 49007 | DeGuzman,Nelio ss | Si 955.00) S| CSsdC« 955.00 | | ss 3708 | 20-Oct-06 | 49008 | Sace, MariaBegota ss | = stc,000.00 |S —(itéiédL=C( C3 | =, 935.87 | 30-Oct-06 | 49009 | Laguda, Joseph) == sd] Ss 10,658.09) sid 11.09 Exhibit 55 3710 55 3711 55 3712 55 3713 55 3714 55 3715 55 3716 55 3717 55 3718 55 3719 55 3720 55 3721 55 3722 55 3723 55 3724 55 3725 55 3726 55 3727 55 3728 55 3729 55 3730 55 3731 55 3732 55 3733 55 3734 55 3735 55 3736 55 3737 55 3738 55 3739 55 3740 55 3741 55 3742 55 3743 55 3744 55 3745 55 3746 55 3747 55 3748 55 3749 55 3750 55 3752 55 3753 55 3754 55 3755 55 3756 55 3757 55 3758 55 3759 55 3760 55 3761 55 3762 55 3763 55 3764 CIR vs. Transnational Plans, Inc. CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291) DECISION OR Collection per Date No.

Client Register 30-0ct-06 49010 Marlou Acasio 1 371.27 30-0ct-06 49011 Gorospe Theodore 4 500.00 30-0ct-06 49012 Selgas Roberto 68 901.49 30-0ct-06 49013 Francisco Gumban 2 647.00 27-0ct-06 49014 Lubuguin Redentor 7 404.46 27-0ct-06 49015 Adona Johanna 6 045.80 27-0ct-06 49016 Alcantara Estrella Grace 6 045.80 27-0ct-06 49017 Balauro, Lany 6 045.80 27-0ct-06 49018 Balgoa Shirley 3 500.00 27-0ct-06 49019 cabacungan Carmelo 6 045.80 27-0ct-06 49020 castro Marice!

18 137.40 27-0ct-06 49021 Elicano, Xandrea 15 000.00 27-0ct-06 49022 Ledesma Jerthy 6 045.80 27-0ct-06 49023 Pama Hazel 5 000.00 27-0ct-06 49024 Valmeo Barbra Ann 13 603.05 27-0ct-06 49025 Villamayor Marigrace 3 000.00 27-0ct-06 49026 Baracera Liza 4 500.00 27-0ct-06 49027 Salcedo Jonathan 3 022.90 27-0ct-06 49028 Gabuat Enrico 6 243.60 30-0ct-06 49029 Nunez Redentor 4 182.48 30-0ct-06 49030 Dumale Christopher 9 512.97 30-0ct-06 49031 Viray, Alberto 4 166.28 30-0ct-06 49032 Dumale Christogher 7 128.40 30-0ct-06 49033 Alfaras Herman 2 742.54 30-0ct-06 49034 Bayocot Roselo 5 635.08 30-0ct-06 49035 Bag-ao,Noel 8 033.83 25-Nov-06 49036 Sace Maria Beqofia 10 000.00 25-Nov-06 49037 Rene Murga 15 531.47 25-Nov-06 49038 Pioquinto Edgardo 5 635.00 28-Nov-06 49039 Gavino Teodolfo 1 067.92 28-Nov-06 49040 Gavino Cecilia 1 029.88 28-Nov-06 49041 Alvarado Mary Jo 2 605.00 28-Nov-06 49042 Macatangay, Santos 18 315.57 28-Nov-06 49043 Montales Arvin 3 170.00 28-Nov-06 49044 Legaspi Joselito 33 472.99 28-Nov-06 49045 Lagapa Orlando 150.00 29-Nov-06 49046 Cencia Jennel 1452.50 25-Nov-06 49047 Araquil Roselyn 12 053.60 25-Nov-06 49048 Ranees Maricris Grace 8 470.83 25-Nov-06 49049 Edem Randy Ruel 10 520.59 25-Nov-06 49050 Gasacao Reynaldo 3 673.80 27-0ct-06 49052 Dioso Boycie 3 000.00 27-0ct-06 49053 carmelo Bernardo 3 054.00 27-0ct-06 49054 Ramil Lobitos 1400.00 27-0ct-06 49055 Selgas Roberto 23 125.63 27-0ct-06 49056 cabrillas Judy 650.00 27-0ct-06 49057 Albacete Jael 1 231.25 27-0ct-06 49058 caca Joselito 5 000.00 27-0ct-06 49059 Villagonzalo, Mary Jane 695.87 27-0ct-06 49060 Villagonzalo Mary Jane 695.87 27-0ct-06 49061 Calao Robert 7 500.00 27-0ct-06 49062 calao Robert 7 500.00 27-0ct-06 49063 Cadelina Rosita 2 349.00 27-0ct-06 49064 Cadelina Reynaldo 1 895.43 Page 38 of 59 Adjusted TFC DST Collection 1 371.27 4.12 4 495.88 65.80 68 835.69 2 647.00 7 404.46 5.80 6 040.00 5.80 6 040.00 5.80 6 040.00 3 500.00 5.80 6 040.00 17.40 18 120.00 15 000.00 5.80 6 040.00 5 000.00 13.05 13 590.00 1.45 2 998.55 4.35 4 495.65 2.90 3 020.00 6 243.60 4 182.48 9 512.97 4 166.28 7.40 7 121.00 2 742.54 5 635.08 8 033.83 64.13 9 935.87 16.47 15 515.00 5 635.00 0.92 1 067.00 0.88 1 029.00 2 605.00 18 315.57 3 170.00 33 472.99 150.00 1452.50 12 053.60 7.83 8 463.00 10 520.59 3 673.80 3 000.00 3 054.00 1400.00 23 125.63 650.00 1 231.25 5 000.00 695.87 695.87 7 500.00 6.24 7 493.76 2 349.00 1 895.43 Exhibit ss 3765 ss 3768 ss 3769 ss 3770 ss 3771 ss 3772 ss 3773 ss 3774 ss 3775 ss 3776 ss 3777 ss 3778 ss 3779 ss 3780 ss 3781 ss 3782 ss 3783 ss 3784 ss 3785 ss 3786 ss 3787 ss 3788 ss 3789 ss 3790 ss 3791 ss 3792 ss 3793 ss 3794 ss 3795 ss 3796 ss 3797 ss 3798 ss 3799 ss 3800 ss 3801 ss 3802 ss 3803 ss 3804 ss 3805 ss 3806 ss 3807 ss 3808 ss 3809 ss 3810 ss 3811 ss 3812 ss 3813 ss 3814 ss 3815 ss 3816 ss 3817 ss 3818 ss 3819 ss 3820 CIR vs. Transnational Plans, Inc. CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291) DECISION OR Collection per Date No.

Client Register 27-0ct-06 49065 Redoble Rex 5 000.00 27-0ct-06 49068 ayapana maritess 2 712.00 27-0ct-06 49069 Jose Manuel Anido 8 747.48 27-0ct-06 49070 Aveiar,Javier 13 825.26 27-0ct-06 49071 Cabrera Arturo 1 371.50 27-0ct-06 49072

UNGOS NOEL

3 254.16 30-0ct-06 49073 Bafio Ferdinand 14 481.25 27-0ct-06 49074 Odeiar Alvin Anthony 2 400.00 27-0ct-06 49075 Odejar Alvin Anthony 2 400.00 27-0ct-06 49076 Odejar Alvin Anthony 2 400.00 31-0ct-06 49077 Sanqdaan,Joseoh 2 108.00 31-0ct-06 49078 Numdico C. Albino 912.80 31-0ct-06 49079 Numdico C. Albino 912.80 31-0ct-06 49080 Artuz Percival 2 292.50 31-0ct-06 49081 lustre lester 4 000.00 31-0ct-06 49082 Dimaano Edna 690.00 31-0ct-06 49083 Tanes Raymund 2 742.60 31-0ct-06 49084 Aoolinario Cabalin 7 189.74 31-0ct-06 49085 Balibalos Jonathan 1,826.00 31-0ct-06 49086 Balibalos Jonathan 913.00 31-0ct-06 49087 Ta-an Melvyn 1,628.65 31-0ct-06 49088 Ta-an,Melvyn 1628.65 31-0ct-06 49089 Ta-an Melvyn 1,628.65 31-0ct-06 49090 Ta-an Melvyn 1,628.65 31-0ct-06 49091 Noel Aquirre 4 181.80 31-0ct-06 49092 Alvarado Mary Jo 1,302.50 31-0ct-06 49093 Ronald Arambulo 8,107.45 31-0ct-06 49094 Ronald Arambulo 16,920.05 30-0ct-06 49095 Ramirez Louie 1 238.00 30-0ct-06 49096 Liza Ugat 625.00 30-0ct-06 49097 Mabel Seachon 1,361.00 30-0ct-06 49098 Sevellita William 2 188.00 31-0ct-06 49099 Adkison Arlene 62 210.00 29-Dec-06 49100 Perohan Frank 5 309.00 30-0ct-06 49101 Divina Pelobello 456.39 30-0ct-06 49102 Ellen Flores 603.90 30-0ct-06 49103 Yap, Marqie 650.00 30-0ct-06 49104 Choy Louella 913.00 30-0ct-06 49105 Bondoc Nino Anthony 2 931.15 30-0ct-06 49106 Del Ayre Homer 3 719.20 27-0ct-06 49107 Panganiban, Arnold 2 022.12 24-0ct-06 49108 TAC 2 387.33 24-0ct-06 49109 TAC 3 183.10 27-0ct-06 49110 Inaldo Nerwin 1 625.52 20-0ct-06 49111 Grace Beriso 456.39 27-0ct-06 49112 Genova Renato 1 521.27 27-0ct-06 49113 Bisares Marieta 685.00 25-0ct-06 49114 PIZZATEK & FOODS CORP. 2 386.12 27-0ct-06 49115 Carmela Dadural 1 000.00 27-0ct-06 49116 Manliclic Melvinne 2 751.00 27-0ct-06 49117 Manliclic Melvinne 150.00 25-0ct-06 49118 PIZZATEK & FOODS CORP. 2 386.12 27-0ct-06 49119 Estrada Jusmon 912.78 27-0ct-06 49120 Rotairo Ruien 1 002.00 Page 39 of 59 Adjusted TFC DST Collection 5 000.00 2 712.00 8 747.48 13.26 13 812.00 1 371.50 3 254.16 15.25 14 466.00 2.34 2 397.66 2.34 2 397.66 2.34 2 397.66 2 108.00 912.80 912.80 2 292.50 4 000.00 690.00 2 742.60 7 189.74 1,826.00 913.00 1628.65 1 628.65 1 628.65 1 628.65 4 181.80 1 302.50 8 107.45 16 920.05 1238.00 625.00 1 361.00 2 188.00 62 210.00 5 309.00 284.70 171.69 416.65 187.25 650.00 569.40 343.60 1 828.45 1102.70 2 566.20 1153.00 2 022.12 2 387.33 3 183.10 1 625.52 284.70 171.69 855.40 665.87 426.40 258.60 2 386.12 569.40 430.60 1 716.00 1 035.00 150.00 2 386.12 569.40 343.38 569.40 432.60 CIR vs. Transnational Plans, Inc. Page 40 of 59 CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291) DECISION fom [ oe [S| oe | |e | oe | Register TFC DST Collection | SS 3821 | 30-Oct-06 | 49121 | Operana,Edgar | 4,333.20] —s2,990.00| sd] Si 343.20 | | SS 3822 | 30-Oct-06 | 49122 | Operana, Edgar | 4 945.50| —3,412.50| sd] Si 533.00 | ss 3823 | 30-Oct-06 | 49123 | RemigioTalaga = | 9.83 | —ato7z4o| | (824.43 | |_ss 3824 | 30-oct-06 | 49124 | GraceMapalad = “ss | tO] 4.0] =| 1,332.30 | = | 30-Oct-06 | 49125 | ElmerEnverga = | 55S] CCST —C‘idLCSC(‘C*C*iS«S5S SO, | ss 3829 | 31-Oct-06 | 49129 | Reyes, JamesLowell Ss |= 3,22762| | 8,227.62 | Ss 3830 | 31-Oct-06 | 49130 | Reyes, JamesLowel _—s|_—S—s14463.88[ | Cd 14,463.88 | Ss 3831 | 30-Oct-06 | 49131 | Acuna,Grace = ss || S25] ~—S9-40| —sCid|C8 6.00 | SS 3832 | 30-Oct-06 | 49132 | Del Mundo, Emesto -—S-s«|_~—Ss—(“<s(si St. | SES —“<«t‘iSC“‘C;W C*CLS~hOOCé«CSOO.OO 49134 | Yap, Margie | sono. | FCT 50.00 | | Ss 3835 | 25-Nov-06 | 49135 | Isles,ErwinDell =—=s—s-/s—s | ~—Si6,479.00| —4,329.00| =| Ss, 150.00 | | Ss 3836_| 25-Nov-06 | 49136 | BachainRubelyn sss s | Ss 336.00; = | Cid CCC, 316.00 | | ss 3837 | 25-Nov-06 | 49137 | Jimenezilia == s || ~S 3223.0] | dT 8,223.80 | ss 3839 | 25-Nov-06 | 49139 | CacanantaMary Jane —s—s| S380] | CTC 638.00 | | SS 3840 | 25-Nov-06 | 49140 | Cacananta,MaryJane ss || ~—S s638.00| | Sd 638.00 | ss 3841 | 25-Nov-06 | 49141 | LteMAGONZAGA | 230.40] TS —CsdTC «i280, | Ss 3842 | 25-Nov-06 | 49142 | PramisAron = | 300.00 SS | S| 2,297.66 | | Ss 3843 | 28-Nov-06 | 49143 | Fermin,Miriam =—Ss—s—/ || ~—S——si329.00| ~— 572.00; Ss] SS SS—s(57.00 | ss 3844 | 28-Nov-06 | 49144 | FerminMiriam = ss | ~—S933.00| ~~ .S0, = | (89.50 | | Ss 3845 | 28-Nov-06 | 49145 | Escalante,Anselmo sss || ~—S(s824.40| ~—SiS9.40| S| S550 | $5. 3846 | 2e-Nor06 | 48146 "Escalante nse _/__3238.0 | _z,02800}|_{_1,214.00| SS 3848 | 29-Nov-06 | 49148 | Mendoza, Reginald =| Ss 2,475.57| —s'708.20| =| SS —C767.37 | | ss 3849 | 29-Nov-06 | 49149 | Rotairo,Rujen | 825.40 | 509.40] SS ssid] SC 56.00 | ss 3851 | 30-Oct-06 | 49151 | Resabal, Armando sss | Sieg. | | Cd si 824.00 | | ss 3853 | 30-Oct-06 | 49153 | ATOZ, ARTHURROMMEL | Ss 33,034.72/ | SS —C‘dLC 88,034.72 | | ss 3854 | 27-Oct-06 | 49154 | villamor,Robet ss | Ss azeof | CEC, 742.60 | SS 3855 | 27-Oct-06 | 49155 | Casido, Brauito == | = 1630.21] | | 628.65 | | _ss 3856 | 30-Oct-06 | 49156 | Erme,Marivic SS || ~S si|— SCidSC“‘(SSCSC“‘LSSOC#2ZO«wOOY | ss 3857 | 31-Oct-06 | 49157 | Ramos,Manuel = | S93. | Cid C*dLC CCCs 593.311 | Ss 3858 | 31-Oct-06 | 49158 | Manalo, Norman Jay ss | —Ss1630.56| = | S| 1,629.00 | | ss 3861 | 31-Oct-06 | 49161 | Legaspi, Henry = | 4396 | | Cs 18.96 | | ss 3862 | 31-Oct-06 | 49162 | Aplacador, Agapto Ss || —Ss ss sson.00| | SCT Ss 060.00 | 49163 | Nicolas, Jonathon sss | Sa z7icoo | —— (— Cd| CCT Ss 35711.00 | | ss 3864 | 31-Oct-06 | 49164 | Sastrillas, Love | azz. | | CTC 37.00 | ss 3865 | 31-Oct-06 | 49165 | Angeles, Marcos || 4 ttc | | —CidLC 113.00 | | ss 3866 | 30-Oct-06 | 49166 | JimmyAna = | 4 23.00 | CT CidTCCC«é, 263.00 | |_$S 3867 | 30-Oct-06 | 49167 | DelaMerced, arthur || ~—st57e0.00| = || SS dS«5 780.00 | | ss 3868 | 30-Oct-06 | 49168 | Salas, VenancioJr. Ss ||} —si16,29697| | Sd «i6,296.97 30-Oct-06 | 49169 | Ramirez, Pedro sss ss] 303.00] SS | CT «i, 303.00 | SS 3870 | 30-Oct-06 | 49170 | Eguia, Augusto =s—s§s ss | SS ipeoo| | si 834.00| 49171 |Tumulak, Kane Andrews || 495.00] | Cid 495.00 | | SS 3872 | 30-Oct-06 | 49172 | Racaza, Demosthenes ss | 57.30] | | 8574.30 | SS 3873 | 28-Nov-06 | 49173 | Felipe,Emmanuel ss | Ss 3689.40; = | Cd] (8689.40 | | ss 3874 | 25-Nov-06 | 49174 | Zarsuelo,Ronan | 3,255.12] | | 8,255.12 | | SS 3825 | 28-Nov-06 | 49175 | Gullon, Marion ss | SS togzioo| | CTC 087.00 | | ss 3877 | 29-Nov-06 | 49177 | Baptista, Edgar | 836094] | 8360.94 | | Ss 3878 | 29-Nov-06 | 49178 | Ruellagst == = || SS 939.04 | | 9399.04 | | Ss 3880_| 28-Nov-06 | 49180 | Villafrancatrma (“ss | 93.81 | | Cid, 593.81| | ss 3881 | 25-Nov-06 | 49181 | MarinetteM. Basa | 742.00, | 742.00 | | ss 3883 | 25-Nov-06 | 49183 | Verde, Veron | 46,325.90] = | S44 | 46,281.48 | | ss 3884 | 25-Nov-06 | 49184 | Platinos,Edgar | St94z7oo| = Cd] SCT Sst9,427.00 | 25-Nov-06 | 49185 | Dennisc.Garcia | SS 294.20 Ss Cid Os, 292.00 | CIR vs. Transnational Plans, Inc. Page 41 of 59 CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291) DECISION fmm | oe [| oe | Te oe | Register TFC Collection 49186 is C. Garci 2,602.76 2.76 Latras, Ignacio 2,702.76 2.76 Jimenez, Anthon 1,452.40 1,452.40 | SS 3889 | 25-Nov-06 | 49189 | Nuas, Jose = | 885.76] | S| 834.00 | 49190 | Loon, Joey Ci] S845 ||| 4,530.00 | | ss 3891 | 29-Nov-06 | 49191 | Gonzales, Manuel ss ss| 5998.74) — | | 8998.74 | | SS 3892 | 29-Nov-06 | 49192 | Gonzales, Manuel =| 70] 27.00 | SS 3893 | 29-Nov-06 | 49193 | Valenzuela, Orly S| 8.78] | | 813.00 | | SS 3894 | 29-Nov-06 | 49194 | Arang,Gerwin | gz. | | 9,032.00 | | SS 3895 | 25-Nov-06 | 49195 | MarlouCabiso | 776.00] | 8,776.00 | SS 3896 | 25-Nov-06 | 49196 | Onasis, Soriano Ss | 43.90] | 4, 813.90 | Ss 3897 | 25-Nov-06 | 49197 | Buhain,Glenn Ss | 2,064.00] | 2,064.00 | SS 3899 | 25-Nov-06 | 49199 | Loyola, Ramil 4,065.00 SS 3901 | 24-Oct-06 | 49201 | ASIANA PHILS. 1,753.91 SS 3902 | 24-Oct-06 | 49202 | ASIANA PHILS. 4,875.98 ra 4,065.00 1,753.91 4,875.98 L ee eee 25-Oct-06 | 49205 | TESI 14,868.46 14,868.46 2965.20; | | 2,865.20 |_SS 3908 | 30-Dec-06 | 49208 |AETI, s/s ss —sidLC zens || 224.75 | -$5.3908 | 29-0ce06 | 48209 | DISNEY MAGIC —__.-—-__}____20U 01668} __.__.__._}______}_.. 20201668 SS 3910 | 25-Oct-06 | 49210 | MAUNLAD NAVIGATION. | 24,435.41| | 24,435.41 | | SS 3911 | 25-Oct-06 | 49211 | Dolphin-Dalex | tgag.zi | | 19,459.21 | es (eee ee eee} oe | SS 3913 | 25-Oct-06 American Express Tours Inc. 2,155.53 2,155.53 | $5 3914 | 25-Oct-06 | 49214|TU sc | tgo7 | | ds, 959.67 | | $$3915 | 26-Oct-06 | 49215 | MANDARACREW | atoz.00 | —— es tsd| si 792.00 | SS 3916 | 26-Oct-06 9218 tan MARITIME 30,398.77 |_______ AO ZT SS 3917 | 26-Oct-06 | 49217 | Alamat Crew | 4osz26f 8032.26 | SS 3919 | 26-Oct-06 10,325.61 10,325.61 T™M 2,622.80 5,162. 5,162.80 | SS 3922 | 26-Oct-06 | 49222 | HACHIUMA |S 30,927.55| | 80,927.55 | |_ss 3923 | 26-Oct-06 | 49223 | HACHIUMA, |i 62.80] | Cid CS 162.80 | 13,189.42 pe 106,652.72 106,652.72 | ss 3928 | 25-Oct-06 | 49228 FETRANCREW si] 8,269.15| | sd 80, 269.15 | MANDARA CREW 91,428.58 pce pf a 27-Oct-06 | 49231 | Sobremonte, Rogelio fT 4,239.70 | 27-Oct-06 | 49232 | Evangelista, Limpa 5,138.38 pf BY 1,861.62 1,861.62 DISNEY WONDER 197,755.34 penne ARTESIA 6,649.80 6,649.80 | SS 3936 | 26-Oct-06 | 49236 | FITMANILA— (sO 553.60 | 49237 [TwHE— —“‘«é‘sS*‘CNCOSzONLF©F©FCUdLC™~“‘LCSSC*C*C#@@SB3&ONL 8,563.03 | 8,563.03 | 49239 8,694.06 158,401.46 162,652.23 162,652.23 SS NCT PT 14,748.26 | NCT 12,130.25 ef fin TDGI 6,402.84 PT 402.84 | Alamat Crew ee ed Grepalife 22,500.00 CIR vs. Transnational Plans, Inc. Page 42 of 59 CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291) DECISION joo] om [| om |B [ee | oe | Register TFC Collection ~S5.3088 | s0:0er06 | a9249_YROON CREW ——_/___sua2eZ2) 00} 8a 72) 52,858.62 | 52,858.62 -S5051 | 20-oe06 | sgzsi castaway cs twas] 456.40 33,042.05 33,042.05 30-Oct-06 | 49254 | MATATAGCREW | 23,777.22 || 8,777.22 | | ss 3955 | 30-Oct-06 | 49255 | KAGITINGANCREW—s|—Ss3,378.81| | sd 88, 378,81 | | SS 3956 | 30-Oct-06 | 49256 | LawINCREW———sidL:C (sites ||| 7,016.84 | | ss 3957 | 30-Oct-06 | 49257 | HARMONYCREW | 43,299.22] | 8, 299,22 | | ss 3958 | 30-Oct-06 | 49258 |IDEALMARITIME ss | SS s2,933.96| SS | (2, 933,96 | 30,979.93 | | 80,979.93 | PROSPERIDAD CREW 31,589.97 fd 31,589.97 | SS 3962 | 30-Oct-06 | 49262 | DOLPHINMGT ss ss] tte || ON | | Ss 3963 | 30-Oct-06 | 49263 | ADTOURS-MANILA | 69.69] | (8, 769.69 | |_ss 3964 | 30-Oct-06 | 49264 | ADTOURS-MANILA | 769.69] | (8769.69 | | ss 3965 | 31-Oct-06 | 49265 | Lacandalo, Pilardo | 5345.93] | 5,345.93 | SS 3966 | 31-Oct-06 | 49266 | LacandaloPilardo ss ss| toto | | 4191.90 | | Ss 3968 | 31-Oct-06 | 49268 | Zablan, DalmacioHector | 4902.30 | 4902.30 | | ss 3969 | 31-Oct-06 | 49269 | Rectin, Janct = | ooo | —(itidTCTCs(8 000.00 | | ss 3970 | 30-Oct-06 | 49270|TX ss —“‘L.C~C*CtCt ORS] CCT CidLC 8,103.53 | |_ss 3971 | 30-Oct-06 | 49271|Toc —=—s— Sid] Csi | e—CiEC(“(SSC“‘LLSCCCAO42.00 | 29-Dec-06 | 49274 | NCT 12,834.10 12,834.10 | $5 3975 | 30-Oct-06 | 49275 | CADENZACREW sid 112,34053| | 882,340.53 | | ss 3976 | 31-Oct-06 | 49276 | NYKSINCREW—— sisd| SSO] TCs 5081.50 socteslauimme | eel |e 31-Oct-06 | 49278 | HACHIUMA NYK 30,040.00 30,040.00 5,836.01 | SS 3981 | 28-Nov-06 | 49281|TU t—“(‘“Cié‘zrLS~*é‘(W#C3UQOS|)©=©=F=F™FFFCU| CT (3, 918,06 | | ss 3983 | 28-Nov-06 | 49283 | NYKFILEMPLOYEE ss | 52,782.46] | 52,782.46 | 49285 | TMDC 51,853.87 51,853.87 28-Nov-06 | 49287 | E-PERFORMAX, | 97S || | CST. | | SS 3988 | 28-Nov-06 | 49288|ToGI — —CidLC (S95 227.78] | dS 795, 227.78 | | ss. 3989 | 28-Nov-06 | 49289 [rp —“‘«é‘LSC“‘ét ppt | C28 ,938,14 | KMTC 392477, | 824,77 | |_ss 3994 | 28-Nov-06 | 49294 | Tusc-nmTc —— Cid] i | tis Cd 037.96 | 2g717.00| | | si, 717.00 | | ss 3996 | 28-Nov-06 | 49296 | Transnational Logistics Sol.C | 24,726.04; | 2,726.04 | | SS 3997 | 28-Nov-06 | 49297 | MAUNLADCREW— sd 16024.73, | 86,024.73 | | SS 3999 | 28-Nov-06 | 49299 | NYKFILEMPLOYEE —s—s'||~—S—(ss38,270.87, | CT S88, 270.87 oo Tala, George 1,259.92 1,500.00 49303 | RosauroRobles | 4972.00, S| dT 4972.00 49304 | Benlot, Charlie ——ss| ~—S—8,000.00] S| | 7,993.76 | | SS. 4005 | 29-Nov-06 | 49305 | Elizabeth Javier ss | gion] CT i t42.0 | 1igioo] T8840 | Elizabeth Javier yigtoo| | t4t.00 | -$5-tdoe | 2e-Now6 | 49906 | Arado. Man-Jo___+_ugoas0} __{}__{__uatzs0. 2,200.00 | 2,200.00 Exhibit 55 4011 55 4012 55 4013 55 4014 55 4015 55 4016 55 4017 55 4018 55 4019 55 4020 55 4021 55 4022 55 4023 55 4024 55 4025 55 4026 55 4027 55 4028 55 4029 55 4030 55 4031 55 4032 55 4033 55 4034 55 4035 55 4036 55 4037 55 4038 55 4039 55 4040 55 4041 55 4042 55 4043 55 4051 55 4052 55 4053 55 4054 55 4055 55 4057 55 4058 55 4059 55 4061 55 4062 55 4063 55 4064 55 4065 55 4066 55 4068 55 4070 55 4071 55 4072 55 4073 55 4074 CIR vs. Transnational Plans, Inc. CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291) DECISION OR Collection per Date No.

Client Register 29-Nov-06 49311 Fabian Ramon 1 371.00 29-Nov-06 49312 Dimaano Edna 690.00 29-Nov-06 49313 Dela Serna Joe Marie 2 282.00 29-Nov-06 49314 Gatuteo Laureano 10 775.00 29-Nov-06 49315 Sangdaan Joseph 1980.00 29-Nov-06 49316 Tanes Raymund 1 371.30 30-Dec-06 49317 Gerardo Topacio 1 348.00 29-Nov-06 49318 GoAdelmo 1 369.50 29-Nov-06 49319 Salas, Victor Edwin 2 190.00 29-Nov-06 49320 Ramirez Louie 1 238.00 29-Nov-06 49321 Blasino Procesfer 18 529.94 29-Nov-06 49322 Samartino, Gerald 986.00 29-Nov-06 49323 Espira, Marilyn 10 081.40 30-Dec-06 49324 Joe Marie De Ia Serna 2 282.00 30-Dec-06 49325 Amado Wilfreda 7 057.00 30-Dec-06 49326 Lesaguis Vernon 300.00 30-Dec-06 49327 Quijano,Rosalie 1100.00 30-Dec-06 49328 Caibigan Pedro Jr.

1808.00 30-Dec-06 49329 Jose Manuel Anido 200.00 30-Dec-06 49330 Elizabeth Javier 1141.00 30-Dec-06 49331 Genevie Jacob 1 361.00 30-Dec-06 49332 Rabuya Nelson 1 382.00 30-Dec-06 49333 Ibalio Rujean 7 200.00 30-Dec-06 49334 Sevellita William 2 188.00 30-Dec-06 49335 Panganiban Leo 1178.25 30-Dec-06 49336 Aizpuro John Henry 5 000.00 30-Dec-06 49337 Benlot Charlie 3 000.00 30-Dec-06 49338 Redoble Rex 5 000.00 30-Dec-06 49339 Jacob Antonio 1 361.00 30-Dec-06 49340 Pascua Jasmin 1,700.00 30-Dec-06 49341 Amado Wilfreda 6,857.00 30-Dec-06 49342 Ramirez Louie 1,238.00 30-Dec-06 49343 Mangubat Juluis 977.00 29-Nov-06 49351

PANGANIBAN ARNOLD

4 036.04 25-Nov-06 49352 Anna Cristina Alarcon 11152.47 25-Nov-06 49353 Embile Arturo 5 168.00 25-Nov-06 49354 Dinglasan Lea Carmen 4 186.92 25-Nov-06 49355 Mariano Radel 2,765.00 25-Nov-06 49357 Bondoc,Nino Anthony 2,931.15 25-Nov-06 49358 Del Ayre Homer 3 719.20 25-Nov-06 49359 De Leon Janice 1 371.00 28-Nov-06 49361

YUSEN AIR

5 136.13 29-Nov-06 49362

YUSEN OFFICER

13 630.88 28-Nov-06 49363

YAS BROKERAGE

4 779.24 28-Nov-06 49364

YAS BROKERAGE

6 086.17 25-Nov-06 49365 Nestorio Antonio Tiu 3 047.69 25-Nov-06 49366 Florencio Enotorio 3 170.00 25-Nov-06 49368

LIAD GERRY

500.00 29-Dec-09 49370 Leyva Leeberti 2 500.00 25-Nov-06 49371 Divina Pelobello 456.39 25-Nov-06 49372

YAP MARGIE

650.00 25-Nov-06 49373 Grace Beriso 456.39 25-Nov-06 49374 Mata Mirasol 2 127.70 Page 43 of 59 Adjusted TFC DST Collection 1 371.00 690.00 2 282.00 20.64 10 754.36 1980.00 1 371.30 1 348.00 1 369.50 2 190.00 1 238.00 17.77 18 512.17 986.00 10 081.40 2 282.00 7 057.00 300.00 1100.00 1 808.00 200.00 1141.00 1 361.00 1 382.00 6.84 7 193.16 2 188.00 1178.25 5,000.00 1.56 2 998.44 5 000.00 1 361.00 1,700.00 6,857.00 1,238.00 977.00 4 036.04 11152.47 5 168.00 2 886.00 4.48 1 296.44 2,765.00 2,931.15 3 719.20 855.40 515.60 5 136.13 13 630.88 4 779.24 6 086.17 3 047.69 3 170.00 500.00 2 500.00 284.70 171.69 650.00 284.70 171.69 1184.95 942.75 CIR vs. Transnational Plans, Inc. CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291) DECISION

SS 4075 49375

SS 4076

SS 4077

SS 4078

SS 4079

SS 4080

SS 4081

SS 4083

SS 4085

SS 4086

SS 4087

SS 4088

SS 4089

SS 4090

SS 4091 9391

SS 4092

SS 4093

SS 4094

SS 4095 | 30-Nov-06 | 49395 SS 4096 | 30-Nov-06 | 49396

SS 4097

SS 4101 49401

SS 4102

SS 4103 | 25-Nov-06

SS 4104

SS 4105

SS 4106

SS 4107

SS 4108

SS 4109

+t 2 + 6 6 6 SS 411 25-Nov-06 | 49410 SS 4112 | 25-Nov-06 | 49412 SS 4113 | 30-Nov-06 | 49413 SS 4114 | 30-Nov-06 | 49414 SS 411 30-Dec-06 | 49415 SS 4116 | 30-Dec-06 | 49416 06 6 6 6 6 6 6 oO uw 0 0 0 0 0

SS 4117 49417

SS 4119 | 30-Dec-06 | 49419 30-Dec-06 | 49420 0 0 0 0 0

SS 412

oS

SS 4121

SS 4122

SS 4123

SS 4124

a SS 4126 | 29-Dec-06 | 49426

SS 4127 49427

SS 4151 | 29-Nov-06 | 49451 4

SS 4152

SS 4153

SS 4154 49454

SS 4155 49455

SS 4156

SS 4157

SS 4158 49458

SS 4159

Ellen Florez Lilibeth Mendoza Choy, Louella Diesmos, Tessa Sobremonte, Rogelio Lacandalo, Pilardo Lacandalo, Pilardo Bisares, Marieta ernabe, Bernard ectin, Janet PANGANIBAN, ARNOLD Endaya, Evangeline Cayabyab, Bernardita Villeno, Elena Zamora, Allan Carpio,Judy Ann Zapanta, Roberto Remigio Talaga Estrada,Jusmon Operana, Edgar Operana, Edgar D

MMI CREW

Tumulak, Benjamin Jr. Tumulak, Benjamin Jr. Uriarte, Dennis Cruz, Eduardo

MMI CREW

MMS Crew Nacianceno, Marcelo

DECERIE NACIANCENO

Soriano, Leo

MI EMPLOYEES

ddatu, Orlando Bautista,Dann ipawan, Filomeno Jr.

uel Lagsit afieses, Miguel Antonio bejero, Alberto Jose Marino Labrador

MMI CREW

MMI CREW

MMI EMPLOYEES

MMI EMPLOYEES

Holgado, Catherine Aldovino, Jeanette Danilo Brodith Brodith, Jocelyn Rances, Maricris Grace Mante, Hard Samano, Ruthie Balading, Corina Benitez, Aleli Collection per Register 1,207.80 36,343.95 913.00 1,239.40 1,239.70 5,128.25 8,383.80 685.00 6,846.00 1,000.00 2,011.87 1,456.55 1,096.18 912.78 2,041.00 1,650.80 13,112.00 1,691.83 456.39 6,078.90 3,361.10 42,877.39 248,568.96 20,224.00 1,301.41 200.00 2,460.80 14,925.00 6,845.60 4,448.00 4,173.00 16,000.00 42,577.39 3,722.76 4,826.48 8,675.80 546.08 3,759.04 28,490.00 28,011.67 1,300.00 202,016.78 168,009.13 42,577.40 22,342.34 37,936.25 1,371.50 = 7 fe) 833.30 24,017.50 569.40 855.40 855.40 426.4 4,270.5 683.8 Oo 1,138.8 1,167.4 284.7 3,412.5 oOo 7,015.80 7,015.80 1,000.00 1,825.58 7,997.25 6,045.80 4,934.35 Page 44 of 59 I ° aS S aN un WwW fon) nN (Sal Adjusted Collection 374.50 12,289.50 343.60 384.00 384.30 5,128.25 8,383.80 258.60 2,975.50 1,000.00 2,011.87 1,455.11 412.38 912.78 2,041.00 512.00 13,112.00 524.43 171.69 2,666.40 3,361.10 42,877.39 248,568.96 20,224.00 1,301.41 200.00 2,460.80 14,925.00 6,845.60 4,443.00 4,173.00 16,000.00 42,577.39 3,722.76 4,826.48 8,675.80 546.08 3,759.04 28,490.00 28,011.67 1,300.00 202,016.78 168,009.13 42,577.40 22,342.34 37,900.00 1,371.50 7,015.80 7,015.80 1,000.00 1,825.58 5.80 7,990.00 6,040.00 4,530.00 A Exhibit 55 4160 55 4161 55 4162 55 4163 55 4165 55 4166 55 4167 55 4168 55 4169 55 4170 55 4171 55 4172 55 4173 55 4174 55 4175 55 4176 55 4177 55 4178 55 4179 55 4181 55 4182 55 4183 55 4184 55 4185 55 4186 55 4187 55 4188 55 4189 55 4190 55 4191 55 4192 55 4193 55 4194 55 4195 55 4196 55 4197 55 4198 55 4199 55 4203 55 4204 55 4205 - 55 4207 55 4208 55 4209 55 4210 55 4211 55 4212 55 4213 55 4214 55 4215 55 4216 55 4217 CIR vs. Transnational Plans, Inc. CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291) DECISION OR Collection per Date No.

Client Register 25-Nov-06 49460 Fortaleza Rode I 4 630.92 25-Nov-06 49461 Oliva Santos 3 500.00 29-Nov-06 49462 Gibraltar Mark Anthony 29 896.82 25-Nov-06 49463 Gatacilo Clifford 2 959.28 29-Nov-06 49465 Villaruel, Joseph 1 512.50 25-Nov-06 49466 Rivera Lourdes 8,470.83 25-Nov-06 49467 Glasparel Rowena 7,402.56 25-Nov-06 49468 Mascarinas Liza 3 000.00 25-Nov-06 49469 Arceo, Joelito 25 000.00 29-Nov-06 49470 Cabrera, Arturo 5 636.00 29-Nov-06 49471 Batoy, Filipino 1826.00 29-Nov-06 49472 Viva Gilben 9 612.62 30-Nov-06 49473 Solis Wilton 5 974.34 30-Nov-06 49474 Parada, Jose Neil 4 113.81 30-Nov-06 49475 Felipe Evelene 3 000.00 30-Nov-06 49476 Torres Lovella 4 500.00 30-Nov-06 49477 Feratero Martin 5,021.00 30-Nov-06 49478 Leqasoi Joselito 30 000.00 30-Dec-06 49479 Sace Maria Beqofia 10 000.00 30-Dec-06 49481 Sipagan Marcelino 36 476.40 30-Dec-06 49482 Samano Ruthie 1 511.45 30-Dec-06 49483 Villareal Euqene 6 853.00 30-Dec-06 49484 Melanie Ramilo 9 779.17 30-Dec-06 49485 Pablo Noella 59 865.40 30-Dec-06 49486 Ochoa Pablito 4 630.92 30-Dec-06 49487 Pasaol Allan 10 000.00 30-Dec-06 49488 Romero Dennis 25 644.60 30-Dec-06 49489 Bacuil, Roderick 6 902.40 30-Dec-06 49490 Batoon Ardee 4 680.00 30-Dec-06 49491 Biclar Efren Jr.

8 160.94 30-Dec-06 49492 Rabanal Jesusa 3 907.50 30-Dec-06 49493 Montanano Joseph 13 165.08 30-Dec-06 49494 Aquino Maricar 11 270.00 30-Dec-06 49495 Formenteram Sheila 40 000.00 29-Dec-06 49496 Legaspi Joselito 30 000.00 29-Dec-06 49497 Buscato,Leonardo 5 553.86 29-Dec-06 49498 De leon Noel 24 235.00 29-Dec-06 49499 Sace, Maria Begofia 10 000.00 25-Nov-06 49502 Evangelista Ma. Cecilia 19 614.80 25-Nov-06 49503 Isidro,Armando 10 952.50 25-Nov-06 49504 Longino Rene 4 295.12 25-Nov-06 49506 Tiburcio Bella jr.

2 608.50 25-Nov-06 49507 Gerero Marjohn 2 637.60 25-Nov-06 49508 Castellano, Santi 2 942.00 25-Nov-06 49509 Loreto James Harold 1 630.21 25-Nov-06 49510 Obani Quiruben 1 511.45 29-Nov-06 49511 Tan Noel 2 608.50 29-Nov-06 49512 Grafilo Jose 2 777.00 29-Nov-06 49513 Olavides Arnel 986.60 29-Nov-06 49514 Jonathan Bernabe 4 626.48 29-Nov-06 49515 Nene Leandro 3 261.12 29-Nov-06 49516 Sagaral Jr. Daniel 1 825.60 30-Nov-06 49517 Camoras Ronelle 4 897.00 Page 45 of 59 Adjusted TFC DST Collection 4.44 4 626.48 2.90 3 497.10 29 896.82 2,959.28 1 512.50 7.83 8,463.00 7,402.56 1.45 2 998.55 25 000.00 5 636.00 1826.00 9 612.62 5 974.34 4 113.81 3 000.00 4.12 4 495.88 5 021.00 30 000.00 64.13 9 935.87 30.12 36 446.28 1.45 1 510.00 6 853.00 9.37 9 769.80 59 865.40 4.44 4 626.48 10 000.00 25 644.60 6 902.40 4 680.00 8 160.94 3 907.50 13 165.08 9.60 11 260.40 40 000.00 30 000.00 5 553.86 24 235.00 64.13 9 935.87 20.60 19 594.20 10.50 10 942.00 4.12 4 291.00 2 608.50 2 637.60 2 942.00 1.56 1628.65 1.45 1 510.00 2.50 2 606.00 2 777.00 986.60 4 626.48 3.12 3 258.00 1 825.60 4.44 4 892.56 Exhibit ss 4218 ss 4220 ss 4222 ss 4223 ss 4224 ss 4225 ss 4226 ss 4227 ss 4228 ss 4230 - ss 4233 ss 4234 ss 4235 ss 4237 ss 4238 ss 4239 ss 4240 ss 4241 ss 4242 ss 4243 ss 4245 ss 4246 ss 4247 ss 4249 ss 4250 ss 4252 ss 4253 ss 4254 ss 4255 ss 4256 ss 4257 ss 4258 ss 4259 ss 4260 ss 4261 ss 4262 ss 4263 ss 4264 ss 4265 ss 4266 ss 4267 ss 4268 ss 4269 ss 4270 ss 4271 ss 4272 ss 4273 ss 4274 ss 4275 ss 4276 ss 4277 ss 4278 CIR vs. Transnational Plans, Inc. CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291) DECISION OR Collection per Date No.

Client Register 30-Nov-06 49518 Rola Ronaldo 1827.56 30-Nov-06 49520 Bazarte Mark Anthony 10 512.72 30-Nov-06 49522 Aplacador Ag_aQito 1 060.00 30-Nov-06 49523 Libres Joselito 977.40 30-Nov-06 49524 Bedoy, Cecil 10 759.08 30-Nov-06 49525

NIETO HELBERT

1 304.25 30-Nov-06 49526 Dolalas Jorge 3 970.00 30-Dec-06 49527 Rallos Marion Rey 2 440.62 30-Dec-06 49528 Ferrer Ferdinand 1 955.00 30-Dec-06 49530 Balaba Benhur 4 799.60 30-Dec-06 49532 Arancon Domingo 19 947.54 30-Dec-06 49533 Bocay, Logan 5 870.40 30-Dec-06 49534 Domdom Ferrer 774.16 30-Dec-06 49535 Domdom Ferrer 838.76 30-Dec-06 49537 Jayson Navarro 2 742.00 30-Dec-06 49538 Bella Tiburcio Jr.

3 911.25 30-Dec-06 49539 Angeles Henry 3 096.00 30-Dec-06 49540 Tolabing, Chalmer 3 575.75 30-Dec-06 49541 Boiser Arnel 2 608.50 30-Dec-06 49542 Tuazon Julius 4 881.24 30-Dec-06 49543 Martinez Fernando 1 232.00 30-Dec-06 49545 Buhain Glenn 1 032.99 30-Dec-06 49546 Ola Leonard 3 705.55 30-Dec-06 49547 Belleza Romeo Jr.

4 633.44 30-Dec-06 49549 Florendo Bernard 5 157.90 30-Dec-06 49550 Galagar Andrew 4 474.39 28-Nov-06 49552 IPS!

2 096.85 29-Nov-06 49553

NYKFIL EMPLOYEE

77 780.80 28-Nov-06 49554

MAUNLAD EMPLOYEE

912.79 28-Nov-06 49555

DOLPHIN MGMT

3 031.82 28-Nov-06 49556 TAC 7 885.20 28-Nov-06 49557 AETI 20 184.08 28-Nov-06 49558

TOG ASIA CORP

796.54 28-Nov-06 49559 TDC 1 042.00 28-Nov-06 49560 TDGI 20,264.20 28-Nov-06 49561 TDGI 3 766.56 28-Nov-06 49562 Transnational Resources Inc. 412.60 28-Nov-06 49563 NEO-MARINE 2 424.56 28-Nov-06 49564 DOLPHIN MET!

2,347.69 28-Nov-06 49565 Intramuros Properties Inc. 2 096.85 28-Nov-06 49566 IPS!

3 817.04 28-Nov-06 49567

NYKFIL EMPLOYEE

8 840.52 28-Nov-06 49568

NYKFIL EMPLOYEE

34 970.82 28-Nov-06 49569 NYK NET!

9 470.04 28-Nov-06 49570 NYK NET!

17 239.59 29-Nov-06 49571 Alamat Crew 6 034.50 29-Nov-06 49572

CADENZA CREW

15,225.00 29-Nov-06 49573

NEO MARINE CREW

101163.00 29-Nov-06 49574

LAWIN CREW

17 285.00 29-Nov-06 49575 TDGI 8 286.12 25-Nov-06 49576 Damasco Rodney 12,547.00 29-Nov-06 49577

FETRAN CREW

128 512.10 29-Nov-06 49578

TRANSM CREW

109 520.80 Page 46 of 59 Adjusted TFC DST Collection 1.56 1826.00 10 512.72 1 060.00 977.40 11.88 10 747.20 1.25 1 303.00 3 970.00 2.34 2 438.28 1955.00 4.60 4 795.00 19 947.54 5 870.40 774.16 838.76 2 742.00 3.75 3 907.50 3 096.00 3 575.75 2.50 2 606.00 4.68 4 876.56 1 232.00 0.99 1 032.00 3.55 3 702.00 4.44 4 629.00 5 157.90 4 474.39 2 096.85 77 780.80 912.79 3 031.82 7 885.20 20 184.08 796.54 1,042.00 20,264.20 3 766.56 412.60 2,424.56 2,347.69 2 096.85 3 817.04 8 840.52 34,970.82 9 470.04 17 239.59 6 034.50 15,225.00 10,163.00 17 285.00 8,286.12 12,547.00 128 512.10 109 520.80 CIR vs. Transnational Plans, Inc. Page 47 of 59 CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291) DECISION Collection per Register Adjusted DST Collection = Fi fe) SS 4279 | 29-Nov-06 KYOKKO CREW 10,018.4 SS 4281 HOKOKU-DOLPHIN 152,402.9 SS 4282 Dan C. Florentino 18,759.5 SS 4284 ASIANA PHILS. 4,233.58 SS 4285 Genova, Renato 3,042.54 SS 4286 DISNEY MAGIC 169,734.51 SS 4287 VISION AIR 825.20 SS 4288 VISION AIR 825.20 SS 4289 TCL 7,301.67 SS 4290 Intramuros Properties Inc. 26,609.58 SS 4291 NYK NETI 21,840.55 SS 4292 NYK NTMA EMPLOYEE 1,566.44 SS 4293 NYKFIL EMPLOYEE 53,721.96 SS 4294 NYK NTMA EMPLOYEE 7,665.04 SS 4295 SANCHEZ, ALFREDO SR. 3,367.70 SS 4297 | 28-Nov-06 | 49597 | NLPH (NTVLI & NWT 33,171.97 SS 4298 DELOS REYES, CRISTINA 47.00 SS 4299 DISNEY MAGIC 168,202.74 SS 4300 DISNEY WONDER 183,488.04 SS 4301 DISNEY WONDER 3,032.82 SS 4302 DOLPHIN MGMT 3,031.82 SS 4303 49603 | ASIANA PHILS. 1,752.92 SS 4304 VISION AIR 3,302.16 SS 4305 | 29-Nov-06 MANDARA CREW 96,443.29 SS 4306 49606 | Transnational Resources, Inc. 412.60 SS 4307 CASTAWAY CAY 456.40 SS 4308 49608 | PROSPERIDAD EMPLOYEE 825.20 SS 4309 ROSPERIDAD CREW 28,489.68 SS 4310 | 29-Nov-06 EO MARINE CREW 50,401.05 SS 4311 | 29-Nov-06 NEO MARINE EMPLOYEE 1,968.16 SS 4312 | 29-Nov-06 HKG FLT MGT 25,336.33 SS 4313 | 29-Nov-06 MAUNLAD EMPLOYEE 912.79 SS 4314 | 29-Nov-06 MAUNLAD CREW 18,475.01 SS 4315 | 29-Nov-06 MATATAG CREW 27,832.34 29-Nov-06 Dynamic Asset 29-Nov-06 KAPALARAN EMPLOYEE 29-Nov-06 DOLPHIN MGMT 29-Nov-06 DOLPHIN MGMT 29-Nov-06 CANDENZA EMPLOYEE 30-Nov-06 Justo, Norito 30-Nov-06 Elmer Enverga

SS 4316

SS 431

SS 4318

SS 4319

SS 4320

SS 4321

2,291.44 2,332.84 2,296.24 1,230.25 2,994.72 9,307.41 9,585.50 N we SS 4322 | 30-Nov-06 4,776.95 SS 4324 | 30-Nov-06 33,843.32 SS 4325 _| 30-Nov-06 1,357.64 SS 4326 | 30-Nov-06 1,293.06 SS 4327 | 30-Nov-06 1,366.41 SS 4328 | 30-Nov-06 981.28 SS 4329 | 30-Nov-06 19,240.01 SS 4330_| 30-Nov-06 55,493.32 SS 4331 _| 30-Nov-06 27,062.17 SS 4332 116,676.65 SS 4333 49633 74,017.97 SS 4334 43,060.90 SS 4335 29,310.36 CIR vs. Transnational Plans, Inc. Page 48 of 59 CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291) 6 6 .

SS 4387

SS 4388

SS 438

SS 439 49690 11,244.83 ——— 6 6 | Cd 6 6 343.60 5,880.00 11,244.83 5,204.45 24,410.00 258.60 171.30 7,836.72 © jo 0 SS 439 30-Dec-06 | 49691 | YAS BROKERAGE 5,204.45 SS 439 30-Dec-0 9692 | GARCESA, EDUARDO 24,410.00 0 0 N 4 SS 4393 49693 685.00 426.40 SS 4394 49694 456.00 284.70 SS 4395 | 30-Dec-06 | 49695 | Caliao, Cezar Rodel 7,836.72 DECISION No. Client Register TFC Collection 30-Nov-06 | 49636 | NEWTOP 43980.70| | | ——_—43, 880.70 | 49637 | MARINE ENGR'S CORP pe a, 49638 | ICMA 10,12235| | Ss | _—10,422.35 | —SS.4009 | beets 129628 | HACHIUM A NY SOT | ss 4341 | 30-Dec-06 | 49641 | Sison,Wilfredo = | COC“ CTC C8. 49642 | TDG-SZN 795,227.78 795,227.78 49643 | De Leon,Janice 1,371.00 1,371.00 ss 4344 | 30-Dec-06 | 49644 | TDG-JRD 281,700.38 281,700.38 | SS 4345 | 30-Dec-06 | 49645 | PIZZATEK&FOODSCORP. | 238612; = =| idT 386.12 | PIZZATEK & FOODS CORP. 1,125.20 ~~ 1,125.20 AMEX-ADVENTURE 9,769.68 9,769.68 49648 | NLPH (NTVLI & NWT) 36,980.35 ee eee 49649 | TDC 1,054.38 30-Nov-06 Acuna. Grace 825.40 569.40 -SSS252_ a0cnov-06 | 4po87 | wusen ag —_}_sa0lt. | 50,701.49 | SS 4353 | 30-Nov-06 | 49653 | LIAD,GERRY | 500.00 | SC 500.00 | $5 4354 | 30-Dec-06 | 49654 | Fermin,Miriam | 829.00 ~~ 572.00] | 57.00 | | $5 4356 | 30-Dec-06 | 49656 | Fermin,Miriam ss | SS 933.00 ~~] | 289.50 | | $5 4357 | 30-Dec-06 | 49657 | Lopez, Charisse | 507.80] ~~ 833.30] S| 74.50 | $5.4358 | 30-Dec-06 | 49658 | YaP,MARGIE = | OTC eCidSC (CdS Ci 50.000| | SS 4361 | 30-Dec-06 | 49661 | Flores, Ruby Rizalle | = 4,828.56, = = | dC 4828.56 | | SS 4362 | 30-Dec-06 | 49662 | NumdicoC. Albino ss | stn. || 912.80 | SS 4365 | 30-Dec-06 | 49665 | Escalante, Anselmo ss | —3,239.00| ~~ 2,028.00] =| i,211.00 | | SS 4366 | 30-Dec-06 | 49666 | Escalante, Anselmo —s—s'|| — si824-40| ~~. | | 55.00 | | $5 4367 | 30-Dec-06 | 49667 | Ofalsa,Rhodora | S88 ~— 09.70] —— sd] Ss 73.89 | DEL MUNDO, ERNESTO 500.00 30-Dec-06 | 49670 | YUSEN AIR 12,603.01; | | 12,603.01 | 49673 | Juliet Nuestro ee es ee ee 49674 | Florencio Enotorio 2 BORO fe 22,598.05 a 22,598.05 21,829.00 | 21,829.00 Arnulfo Bayot Jr. 1,026.00 456.39 284.70 171.69 412.20 284.70 127.50 835.00 389.35 445.65 -SS-4282 | S0-Dec06 49682} ap, GERRY FSD 825.40 569.40 -S5-4364 | a0-pscds | esse | DEL MUNDO, ERNESTO _{ _sgo.g0}__ Sobremonte, Rogelio 855.40 Del Ayre Homer | SS 4387 | 0 384.00

| SS 4389 |

| ss 4390 _| Ser

| SS 4393 |

| SS 4394 |

| $5 4395 | t ar u w o ra) CIR vs. Transnational Plans, Inc. Page 49 of 59 CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291) DECISION

SS 4426 49726 | IDEAL CREW

0 0 0 23,962.59 SS 442 30-Dec-06 | 49727 | VROON CREW 0 0 23,962.59 96,492.29 905.97 5,061.17 17,215.86 933.57 4,208.64 5,796.09 14,386.18 6,652.08 4,882.00 3,713.36 N SS 4428 Alamat Crew

SS 4429 NEO MARINE CREW

SS 4430 LAWIN CREW

SS 443 TAC

SS 4432 CASSC EMPLOYEE

SS 4433 CASSC EMPLOYEE

pane SS 4434 Cabangon, Hen SS 4435 Inaldo, Nerwin SS 4436 GARCESA, EDUARDO SS 4437 49737 | SIBAL, MA. ROSELLE foe [ame SR [me [oe | Register TFC Collection | ss 4396 | 29-Dec-06 | 49696 | OPERANA, EDGAR ss| 4333.20] = 2,990.00) || i138 43.20 | | ss 4397 | 29-Dec-06 | 49697 | OPERANA,EDGAR | 4,945.50] 3,422.50] =| 533.00 | 49698 | CarmelaDadural = ss || St000.00| = 569.40; = (| 3810.60 | |ss4401 | 30-Deco6 |49701|/TaR CSC OTC“ tT 8441.70 | | ss 4402 | 30-Dec-06 | 49702 | Dominos-TRANSAM “ss | sgzssco| — CiT 825.60 | | ss 4403 | 30-Dec-06 | 49703 | DOMINOS-TRANSAM. ss || 825.60] —Cid| Cid 8825.60 | | ss 4404 | 30-Dec-06 | 49704 | DOMINOS-TRANSAM ss | 825.60] | dT 8 8:25.60 | | s5.4405 | 30-Dec-06 | 49705 | NYKFISC-MANILA | i | | Cd (891.18 | | ss 4406 | 30-Dec-06 | 49706 | NYKFISC-MANILA ss | Ss 80,490.75| | CidTCsé8'0, 490.75 | | ss 4407 | 30-Dec-06 | 49707 [ NYKFISC-MANIA | 385.15 | | 885.15 | | ss 4408 | 30-Dec-06 | 49708 | nykrisc-ceBsu. | ze | T2397 | | ss.4409 | 30-Dec-06 | 49709 | NYKFILIAPAN, | SS tsor-go| iT ids, 567.49 | | $84410 | 30-Dec-06 | 49710 |nesc —— —“(‘CiSrSCCCC COLL 89,676.51 | |'ss44i1 | 30-Dec-06 [49711 [nesSC. —“‘«‘dYSC“‘CSC# SBS] CT Cd 20,258.15 | 4o7i2|NESC C“‘dLSC(:C FTC «CS 329.61 | | $5 4413 | 30-Dec-06 | 49713 | Intramuros PropertiesInc | —s 8 tit.5s7{ | Cid «057 | | ss.4414 | 30-Dec-06 | 49714 | NYKNETTD | 75 | CT 4,257.25 | |_s5.4415 | 30-Dec-06 | 49715 | NYKFILEMPLoYeE ss] ~—Sst9,22041/ | SCidTCCsét9, 220.41 | | $5.4416 | 30-Dec-06 | 49716 |NYKFILSME | 5p] = t—“‘id;:StttCidTC 75,988.10 | 584417 | 29-Dec-06 | 49717 |TMoc —— ss—“‘;W™!C*YSCOCCCCl ONC Cd, 939.09 | | 554418 | 29-Dec-06 [ 49718; Toc = —“<*‘YSSCSCS:SCitc S| T 10,540.12 | 4y7i9 [Tmoc———“‘CS!WC!C*LSCOC lOO] FCCCTCC“‘LSSCCCCC3O20.511| ss 4420 | 29-Dec-06 |49720[Tmpc ————s—‘dTCSC( (|| 153.48 |

SS 4421

SS 4422

SS 4423

SS 4424 TESI 15,341.05 SS 4425 LAWIN CREW 43,153.68 06 -Dec-06 06 06 06 06 6 6 06 06 06 SS 4438 NYK FIL SMI 23,058.71 SS 4442 Dan C. Florentino 18,661.12 SS 4443 Dan C. Florentino 82.61 SS 4444 Lacandalo, Pilardo 4,191.90 SS 4447 5,067.27 SS 4450 2,931.15 4,113.00 1,626.00 2,722.00 1,521.00 49756 5,552.66 1,511.45 SS 4551 900.00 SS 4552 3,918.05 CIR vs. Transnational Plans, Inc. Page 50 of 59 CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291) DECISION Register TFC DST Collection 49803 49804 2,479.89 4905 |tisc —(sé‘iLSC“(;:t Z| CTC 391.72 | HARMONY CREW 35,340.92 oof 888 26,045.73 | $5 4561 | 30-Dec-06 | 49811 | KAGITINGANCREW—s| Sst780.64| | Cs, 780,64 | pf} $s 11,950.21 PE 11,950.21 | NEO MARINE CREW 41325.91| | 41,325.91 ~SS.1565 | 30-boc06 | 9815 | PROSPERIDAD GREW __/_s 63040} 0. 5,630.10 SS 4567 | 30-Dec-06 LAWIN CREW | 3a2e5.62| | 80, 285,62 | 49818 POSE MOT a nnsfn a EBPRS___}_} _ua7a.st) Ss 4569 | 30-Dec-06 | 49819 | DOLPHIN MGMT ee ee eee KYOKKO CREW 21,706.02 16,588.46 ~SS.A572._ soDecos | 9ez2 | TRans Crew 89698, 8 FETRAN CREW 135,256.58; | SS 35,256.58 | | ss 4575 | 30-Dec-06 | 49825| vrooncrew ss“ w—id| S836. | | 89,364.81 | SS 4576 | 30-Dec-06 | 49826 | DISNEY WONDER“ “<$ssd| Ss t64 496.39} | (164,496.39 | | SS 4577 | 30-Dec-06 | 49827 | MANDARACREW sd 06,472.42| | 106,472.42 | | 984578 | 30-Dec-06 | 49828 | NYKFILSME | CS 28,657.86| = | dC ,65 7.86 | SS 4579 | 30-Dec-06 | 49829 | NYK NETI 10,790.63 °° &4x| | 10,790.63 SS 4580 | 30-Dec-06 | 49830 4779.24{ | 4,779.24 49831 26,071.65 26,071.65 NYK NETI 13,496.25 13,496.25 SS 4584 | 30-Dec-06 | 49834 | NYKFIL EMPLOYEE 49,9 16.02 SS 4585 | 29-Dec-06 | 49835 | CASTAWAY CAY 183568| | | 1,835.68 SS 4586 | 29-Dec-06 | 49836 | MAUNLAD CREW 21571.39/ | 21,571.39 Ss 4587 | 29-Dec-06 | 49837 | DISNEY MAGIC 206,277.4| | 206,277.34 SS 4588 | 29-Dec-06 | 49838 | Transnational Resources, Inc. 41260, °°» &#3| | 412.60 | - _| 29-Dec-06 | 49839 | PROSPERIDAD EMPLOYEE 41260| 412.60 SS 4590 | 29-Dec-06 | 49840 | NEO MARINE EMPLOYEE 1,968.16 —— L 1,968.16 SS 4591 | 29-Dec-06 | 49841 | MAUNLAD EMPLOYEE 912.79 912.79 29-Dec-06 | 49842 | LAWIN EMPLOYEE 678.82 29-Dec-06 | 49843 | KAPALARAN EMPLOYEE 1,166.42 | 49844 | DOLSHIP MGT INC 1,230.25 4 eS 29-Dec-06 | 49846 | Cadenza Emp 1,297.36 1,297.36 981.28 981.28 1,145.72 1,145.72 2,296.24 2,296.24 SS 4600 -2eDeeob | <9050,| PROSrERIDAD CREW __16,01938 0d} Ibs 019.15 43,144.58 | ss 4602 | 29-Dec-06 | 49852 | HKGFLTMGT —s—s§$s S—C~id|C Cit | Cts Ci‘dLSSCéd7, 756.59 | | $5 4603 | 29-Dec-06 | 49853 | MATATAGCREW |S 18,289.52/ | Cid (88,289.52 | | $5 4604 | 29-Dec-06 | 49854 | KAGITINGANCREW | 14,141.36) | 84 140,36 | | ss 4605 | 30-Dec-06 | 49855 | LAWINCREW— s—C‘zL:CSC‘(‘CéSIIBWBG' |“ CEC Ci‘dLSSC*Cé@S,718,36 SS 4606 | 30-Dec-06 | 49856 | IDEALCREW—s—=idL:CSC (‘97238 | 8,872.38 | Exhibit ss 4607 ss 4608 ss 4609 ss 4610 ss 4612 ss 4613 ss 4614 ss 4615 ss 4616 ss 4617 ss 4618 ss 4619 ss 4620 ss 4621 ss 4622 ss 4623 ss 4624 ss 4625 ss 4626 ss 4627 ss 4628 ss 4629 ss 4630 ss 4631 ss 4632 ss 4633 ss 4634 ss 4635 ss 4636 ss 4638 - ss 4640 ss 4641 ss 4642 ss 4643 ss 4644 ss 4647 ss 4648 ss 4649 ss 4650 - - - - - CIR vs. Transnational Plans, Inc. CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291) DECISION OR Collection per Date No.

Client Register 30-Dec-06 49857

HARMONY CREW

27 349.15 30-Dec-06 49858

EXITO CREW

20 173.29 30-Dec-06 49859

CADENZA CREW

53 044.08 30-Dec-06 49860 Alamat Crew 18 186.71 30-Dec-06 49862

VROON CREW

98 217.60 30-Dec-06 49863

KYOKKO CREW

23 880.61 30-Dec-06 49864 HOKOKU-DOLPHIN 116 271.65 30-Dec-06 49865 HOKOKU-DOLPHIN 5 000.20 30-Dec-06 49866 TUM!

8 243.58 30-Dec-06 49867

TRANSM CREW

128 110.79 30-Dec-06 49868

FETRAN CREW

110 437.43 30-Dec-06 49869 JRDC 2 389.02 29-Dec-06 49870

MARINE ENGR

12 144.65 29-Dec-06 49871

NYK SIN

22 576.95 29-Dec-06 49872

DISNEY MAGIC

5 974.16 29-Dec-06 49873 MANDARA 498.00 29-Dec-06 49874

NEO MARINE

5 030.69 29-Dec-06 49875

LAWIN CREW

7 040.88 29-Dec-06 49876 ALAMATCREW 502.92 29-Dec-06 49877 ALAMATCREW 497.84 29-Dec-06 49878

LAWIN CREW

6 969.76 29-Dec-06 49879

NEO MARINE

4 979.87 30-Dec-06 49880

VISION AIR

2 640.40 30-Dec-06 49881 TMDC 14 384.99 30-Dec-06 49882 TMDC 3 378.24 30-Dec-06 49883 TMDC 2 840.40 30-Dec-06 49884 NYKFJSC-MANILA 152 040.34 30-Dec-06 49885 NESC 4 887.82 30-Dec-06 49886 NYKFJSC-MANILA 2 387.33 30-Dec-06 49888

NYKFJSC -MANILA

7 314.34 30-Dec-06 49889

NYKFJSC -MANILA

75 988.10 30-Dec-06 49890 NYKFJSC-MANILA 2 539.62 30-Dec-06 49891 NYKFJSC-MANILA 7 314.34 29-Dec-06 49892 Justo Norito 9 307.41 29-Dec-06 49893

VISION AIR

2 640.40 29-Dec-06 49894 TDGI 7 350.40 29-Dec-06 49897 ADTOURS-MANILA 7,530.09 29-Dec-06 49898 Am 41034.67 29-Dec-06 49899 ADTOURS-MANILA 4 231.13 29-Dec-06 49900 TDGI 1,293.93 29-Dec-06 49901 TDGI 10 765.08 29-Dec-06 49902 NCT 9 110.65 29-Dec-06 49903 NCT 591.18 30-Dec-06 49904

FETRAN CREW

2,584.20 30-Dec-06 49905

DISNEY WONDER

3,093.72 Subtotal- Fourth Quarter p 15.702,631.10 Grand Total p 30,026,356.45 Page 51 of 59 Adjusted TFC DST Collection 27 349.15 20 173.29 53 044.08 18 186.71 98 217.60 23 880.61 116 271.65 5 000.20 8 243.58 128 110.79 110 437.43 2 389.02 12 144.65 22 576.95 5 974.16 498.00 5 030.69 7 040.88 502.92 497.84 6 969.76 4 979.87 2 640.40 14 384.99 3 378.24 2 840.40 152 040.34 4 887.82 2 387.33 7 314.34 75 988.10 2 539.62 7 314.34 9 307.41 2,640.40 7 350.40 7,530.09 4 034.67 4,231.13 1,293.93 10 765.08 9 110.65 591.18 2L584.20 3 093.72 p 157.448.85 p 953.44 p 15.544,228.81 p 451,488.00 p 1,931.31 p 29,572,937.14 In fine, petitioner is liable for basic deficiency VAT in the amount of P1,489,455.35, as computed herein below:

CIR vs. Transnational Plans, Inc. CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291) DECISION 3rd Quarter Premium Collections p 14,323 725.35 Less: Trust Fund Contributions 294 039.15 Documentary Stamp Taxes 977.87 Adjusted Premium Collections p 4 028 708.33 Less:

VAT Component (12%) 1 503 075.89 Taxable Premium Collections p 12 525 632.44 Add: Surcharqes on Lapsed Plans 928 034.56 Processing Fees 79 755.03 Other Income 464 326.39 Commission Income 121 713.95 Total Receipts Subject to VAT p 14 119 462.37 Output Tax (12%) p 1 694 335.48 Add: Disallowed Input Tax 1 867.89 Less: Input Tax 66 176.73 VAT Due p 1 630 026.64 Less: VAT Paid 988 474.86 Basic Deficiency VAT p 641,551.78 Page 52 of 59 4th Quarter Total p 15 702 631.10 p 30 026 356.45 157,448.85 451 488.00 953.44 1 931.31 p 15 544,228.81 p 29 572 937.14 1 665 453.09 3 168 528.98 p 13 878 775.72 p 26 404 408.16 754 544.00 1 682 578.56 108 323.01 188 078.04 293 007.53 757 333.92 55 511.95 177 225.90 p 15 090,162.21 p 29 209 624.58 p 1 810 819.47 p 3 505 154.95 1 932.26 3 800.15 113,053.30 179 230.03 p 1 699 698.43 p 3 329 725.07 851 794.86 1 840 269.72 p 847,903.57 p 1,489,455.35 As to the prescriptive period, the 3-year general rule applies in this case. In the case of ESS Manufacturing Company, Inc. vs. Commissioner of Internal Revenue/3 there was an allegation of false return as the amount indicated therein was deficient, thus, no disclosure as to the truth regarding the correct amount subject to tax and the CIR insists to apply the exceptional 10-year prescriptive period. However, this Court, citing Aznar vs. Court of Appeals, 24 reiterated that it is quite easy for revenue officials to claim that there was falsity in the return, and mere falsity does not automatically apply the exceptional 10-year prescriptive period, unless there is proof that the return was made with design to mislead or deceive on the part of the taxpayer, or at the very least, show culpable negligence. Hence, this Court ruled that the general rule of 3-year prescriptive period to assess applies. 23 CTA Case No. 7958, February 14, 2014. 24 G.R. No. L-20569, August 23, 1974.

CIR vs. Transnational Plans, Inc. CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291)

The false or fraudulent return as an exception to the period of limitation must be actual not constructive. 25 It must be intentional, consisting of deception willfully and deliberately done or resorted to. 26 As stated in the case of Commissioner of Internal Revenue vs. Ayala Hotels, Inc., 27 "A mistake, not culpable in respect of its value would not constitute a false return." In this case, there was no imputation of filing of false returns on the part of TPI made by the CIR, nor did he present to prove such falsity. To clarify, the fact that a taxpayer is being assessed by the government, it means that there was alleged falsity in its return filed. If there will be no distinction between a mere false return, and a false return with intent to mislead or deceive on the part of the taxpayer, then the difference between the 3-year and 10-year prescriptive period to assess would be rendered nugatory. Moreover, this issue of filing a false return to apply the 10-year prescriptive period was never raised by the CIR in her Answer and Pre-trial Brief, or other pleadings filed before the Division. An issue not raised before the lower court could not be raised first time on appeal. 28 On the issue that the Court should consider the returns on WTC, EWT and DST on pre-need plans even though not formally offered, the Supreme Court case of Dizon vs. Court of Tax Appeals29 is on point. While the Supreme Court acknowledged the ruling in Vda. De Onate vs. Court of Appeals, 30 which dispensed with the formal offer of evidence, the Supreme Court emphasized that such ruling is only an exception to the general rule. The Supreme Court allowed the evidence not formally offered to be admitted and considered but provided the following requirements are 25 Commissioner of Internal Revenue vs. Obayashi Philippines Corporation, CTA Case No. 6222, July 22, 2004. 26 Ibid.

27 CA-G.R. SP No. 70025, April19, 2004. 28 Commissioner of Internal Revenue vs. Obayashi Philippines Corporation, CTA EB No. 42 (CTA Case No. 6222), June 10, 2005, citing Victorias Milling Co., Inc., vs. Court of Appeals, 333 SCRA 663; Jimenez vs. Patricia, Inc., 340 SCRA 525 29 G.R No. 140944, April 30, 2008. 30 G.R. No. 116149, November 23, 1995, 250 SCRA 283, 287, citing People v. Napat- a, 179 SCRA 403 (1989) and People v. Mate, 103 SCRA 484 (1981). < CIR vs. Transnational Plans, Inc. CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291) present, viz: first, the same must have been duly identified by testimony duly recorded and, second, the same must have been incorporated in the records of the case. 31 Although the returns form part of the records of the case, TPI failed to raise that the same were duly identified by testimony duly recorded. Being an exception, it may be applied only when there is strict compliance with the requisites mentioned therein; otherwise, the general rule in Section 34 of Rule 132 of the Rules of Court should prevail. 32 While the CTA is not governed strictly by technical rules of evidence, 33 as rules of procedure are not ends in themselves and are primarily intended as tools in the administration of justice, the presentation of evidence is not a mere procedural technicality which may be disregarded. 34 As stated in the case of Heirs of Pedro Pasag vs. Paracha :35 "A formal offer is necessary because judges are mandated to rest their findings of facts and their judgment only and strictly upon the evidence offered by the parties at the trial. Its function is to enable the trial judge to know the purpose or purposes for which the proponent is presenting the evidence. On the other hand, this allows opposing parties to examine the evidence and object to its admissibility. Moreover, it facilitates review as the appellate court will not be required to review documents not previously scrutinized by the trial court. "36 Lastly, as to the imposition of surcharge and interests, it is unfortunate for TPI that the CIR is given three years by law to assess taxpayers, and interests run from date prescribed for payment until such is fully paid, thus, this Court simply applies Section 249 of the NIRC of 1997, to wit:

31 Napat-a, Ibid.

32 Dizon, Supra note 29. 33 Calamba Steel Center, Inc. (formerly JS Steel Corporation) v. Commissioner of Internal Revenue, G.R. No. 151857, April 28, 2005, 457 SCRA 482, 494. 34 Dizon, Supra note 29. 35 G.R. No. 155483, April 27, 2007, 522 SCRA 410, 416, citing Constantino v. Court of Appeals, G.R. No. 116018, November 13, 1996, 264 SCRA 59. 36 Cited in Dizon, Supra note 29.

CIR vs. Transnational Plans, Inc. CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291)

"SECTION 249. Interest. - "(A) In General. - There shall be assessed and collected on any unpaid amount of tax, interest at the rate of twenty percent (20°/o) per annum, or such higher rate as may be prescribed by rules and regulations, from the date prescribed for payment until the amount is fully paid. "(B) Deficiency Interest. - Any deficiency in the tax due, as the term is defined in this Code, shall be subject to the interest prescribed in Subsection (A) hereof, which interest shall be assessed and collected from the date prescribed for its payment until the full payment thereof.

pay:

"(C) Delinquency Interest. - In case of failure to XXX XXX XXX "(3) A deficiency tax, or any surcharge or interest thereon on the due date appearing in the notice and demand of the Commissioner, there shall be assessed and collected on the unpaid amount, interest at the rate prescribed in Subsection (A) hereof until the amount is fully paid, which interest shall form part of the tax. XXX XXX XXX" (Underlining supplied.) The case of Petron Corporation vs. Commissioner of Internal Revenue, 37 which disallowed the imposition of surcharge and interest therein cannot apply in this case as in Petron, it was once again assessed by the CIR for taxes it has already paid through the use of the tax credit certificates assigned in its favor, thus, there is no deficiency tax in the first place. 37 G.R. No. 180385, July 28, 2010.

CIR vs. Transnational Plans, Inc. CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291)

As to the argument that the simultaneous imposition of delinquency and deficiency interest is excessive and arbitrary, this Court has long ruled in the case of Takenaka Corporation Philippine Branch vs. Commissioner of Internal Revenue38 that the law could not be any clearer. It states that the interests, both deficiency and delinquency interests, shall be assessed until full payment thereof. 39 Dura lex sed lex. 40 TPI further argues that it was not informed of the imposition of these surcharge and interests, hence, should not be included in the computation. However, as stated by the Court in Division, the imposition of those is mandated by law. Ignorantia juris non excusat. 41 This Court upholds the finding of the Court in Division that TPI failed to prove that its clients are solely seafarers, when, even in its pleadings, it is but admitted that its clients, among others are seamen. It only means to show, even in its Articles of Incorporation, that it provides a plan from other types of clients as well, one of which, only, are seafarers.

All other findings of the Division are affirmed by this Court as factual findings made by the Division can only be disturbed on appeal if they are supplied by substantial evidence. TPI raised in its Petition for Review mere reiterations of arguments raised before the Division.

WHEREFORE, premises considered, the instant Petition for Review is hereby PARTIALLY GRANTED. Accordingly, the Decision and Resolution dated February 20, 2015 and July 13, 2015 respectively are hereby MODIFIED. The cancellation and withdrawal of the assessments covering taxable year 2006 for deficiency income tax in the amount of P2,737,817.02 and compromise penalties in the 38 CTA EB No. 745 (CTA Case No. 7701) September 4, 2012. 39 Ibid.

40 The law may be harsh, but it is still the law. 41 Article 3, Civil Code of the Philippines, "Ignorance of the law excuses no one from compliance therewith."

CIR vs. Transnational Plans, Inc. CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291) amount of P132,000.00 is AFFIRMED. The assessments for WTC, EWT, DST in the assailed Resolution are hereby AFFIRMED. However, the assessments for deficiency VAT, is UPHELD IN PART.

Accordingly, petitioner is ORDERED TO PAY respondent the amount of P3,105,277 .51 inclusive of the twenty-five percent (25°/o) surcharge imposed under Section 248(A)(3) of the NIRC of 1997, computed as follows: Tax Type Basic Tax 250/o Surcharge Total Value-Added Tax p 1,489,455.35 p 372,363.84 p 1,861,819.19 Withholding Tax On Compensation 803,789.33 200,947.33 1,004, 736.66 Expanded Withholding Tax 59,693.82 14,923.46 74,617.28 Documentary Stamp Tax 131,283.50 32,820.88 164,104.38 Total P2,484,222.00 P621,055.51 P3,105,277.51 In addition, petitioner is ORDERED TO PAY respondent the following:

(c) Deficiency interest at the rate of twenty percent (20°/o) per annum on the basic deficiency VAT, WTC, EWT and DST computed from the dates indicated below until full payment thereof pursuant to Section 249(6) of the NIRC of 1997, as amended; Deficiency Interest Tax Type Basic Tax Computed from Value-Added Tax 3rd Quarter p 641,551.78 October 25, 2006 4th Quarter 847,903.57 January 25J 2007 p 1,489,455.35 Withholding Tax On Com_Q_ensation p 803,789.33 January 15, 2007 Expanded Withholding Tax 59,693.82 January 15, 2007 Documentary Stamp Tax 137,183.50 January 5, 2007 (d) Delinquency interest at the rate of 20°/o per annum on the total amount of P3,105,277.51 and on the 20°/o deficiency interest which have accrued as afore-stated in (a), CIR vs. Transnational Plans, Inc. CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291) computed from April 15, 2011 until full payment thereof pursuant to Section 249(C) of the NIRC of 1997, as amended.

WE CONCUR:

(See Concurring and ssenting Opinion) ROMAN G. DEL ROSARIO Presiding Justice s;L~·-h C .QY-~-u. I~ • JUANITO C. CASTANEDA, JR. Associate Justice I (loins Pl d~rio's Concurring and Dissenting Opinion) ERLINDA P. UY Associate Justice ESPE LOVELtf.{, BAUTISTA Associate Justice CAESA~SANOVA Associate Justice Cfb.A.. ~ A , J-....

MA. BELEN M. RINGPIS-LIBAN Associate Justice C~T~ CATHERINE T. MANAHAN Associate Justice CIR vs. Transnational Plans, Inc. CTA EB No. 1337 (CTA Case No. 8291) Transnational Plans, Inc. vs. CIR CTA EB No. 1339 (CTA Case No. 8291)

CERTIFICATION

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

REPUBLIC OF THE PHILIPPINES

Court of Tax Appeals

QUEZON CITY

EN BANG

COMMISSIONER OF

INTERNAL REVENUE, Petitioner, -versus- TRANSNATIONAL PLANS, INC., Respondent.

X- - - - - - - - - - - - - - - - - - - - - - -X TRANSNATIONAL PLANS, INC. Petitioner, -versus-

COMMISSIONER OF

Present:

Del Rosario, P.J., Castaneda, Jr., Bautista, Uy, Casanova, Fabon-Victorino, Mindaro-Grulla, Ringpis-Liban, and Manahan, JJ.

INTERNAL REVENUE, Promulgated:

Respondent.

MAR 2 7 2017 c3 '/.j~ ~ · X- - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - -#-----X

CONCURRING AND DISSENTING OPINION

DEL ROSARIO, P.J.:

I concur with the ponencia in partially granting the Petition for Review of Transnational Plans, Inc. (TP/), in affirming the cancellation and withdrawal of deficiency income tax and compromise penalties, in affirming the assessed withholding tax on compensation (WTC), expanded withholding tax (EWT) and documentary stamp tax (DST), and in modifying the February 20, 2015 Decision and July 13, 2015 Concurring & Dissenting Opinion Commissioner of Internal Revenue vs. Transnational Plans, Inc.; Transnational Plans, Inc. vs. Commissioner of Internal Revenue CTA EB Nos. 1337 & 1339 (CTA Case No. 8291) Page 2 of7 Resolution of the Court in Division with respect to deficiency value- added tax (VAT} is concerned. Apart from the reduction of the amount of basic deficiency VAT, I submit that the 20°/o deficiency interest should not be imposed on deficiency VAT, WTC, EWT and DST assessed against TPI. This is not the first time I made an opinion that the 20°/o deficiency interest imposed under Section 249(8) of the National Internal Revenue Code (NIRC) of 1997, as amended, cannot be imposed indiscriminately to all forms of deficiency taxes. I submit that such kind of interest is imposable only on tax specifically covered and defined by the relevant provisions of the NIRC, i.e., income tax, donor's tax and estate tax.

In this regard, I quote below the position I have taken in the consolidated cases of Commissioner of Internal Revenue vs. Philippine Tobacco Flue-Curing & Redrying Corporation1 on the imposition of deficiency interest: "xxx I am not unaware of Paper Industries Corporation of the Philippines vs. Court of Appeals, Commissioner of Internal Revenue, and Court of Tax Appeals (PICOP), 2 which somehow made mention of deficiency interest under the NIR~C of 1977. I must stress, however, that PICOP cannot be relied upon to justify the imposition of deficiency interest on petitioner's excise tax liability. PICOP did not state nor resolve the issue whether or not the deficiency interest provided for in Section 249 (B) of the NIRC of 1997, as amended, may be imposed on tax other than donor's, estate, and income taxes. Thus, not 1 CTA EB Nos. 1218 and 1220, April 11, 2016. This is consistent with my earlier opinion in Avon Products Manufacturing, Inc. vs. Commissioner of Internal Revenue, CTA EB No. 1062, January 15, 2016; CIR vs. Staedtler (Philippines), Inc., CTA EB No. 1310, January 28, 2016; Medicard Philippines, Inc. vs. CIR, CTA EB No. 1224, January 29, 2016; Lourdes College vs. CIR, CTA EB No. 1164, February 2, 2016; Philippine Aerospace Development Corporation vs. CIR, CTA EB No. 1035, February 9, 2016; CIR vs. BPI-Phi/am Life Assurance Corporation, CTA EB No. 1240, February 11, 2016; CIR vs. OfficeMetro Philippines, Inc. (formerly Regus Centres, Inc.), and Offi,ceMetro Philippines, Inc. vs. CIR, CTA EB Nos. 1210 & 1213, March 7, 2016; and CIR vs. ESS Manufacturing Company, Inc., ESS Manufacturing Company, Inc. vs. CIR, CTA EB Nos. 1169 & 1175, March 30, 2016.

2 G.R. Nos. 106949-50, December 1, 1995.

Concurring & Dissenting Opinion Commissioner of Internal Revenue vs. Transnational Plans, Inc.; Transnational Plans, Inc. vs. Commissioner of Internal Revenue CTA EB Nos. 1337 & 1339 (CTA Case No. 8291) Page 3 of7 having been resolved therein, PICOP cannot be considered as a doctrine on the matter. The case of Office of the Ombudsman vs. Honorable Court of Appeals and Former Deputy Ombudsman for the Visayas Arturo C. Mojica, 3 is instructive: "The legal maxim "stare decisis et non quieta movere" (follow past precedents and do not disturb what has been settled) states that where the same questions relating to the same event have been put forward by parties similarly situated as in a previous case litigated and decided by a competent court, the rule of stare decisis is a bar to any attempt relitigate the same issues.

XXX XXX XXX Thus, where the issue involved was not raised nor presented to the court and not passed upon by the court in the previous case, the decision in the previous case is not stare decisis of the question presented." (Emphasis supplied) If PICOP has any relevance to the present controversy, it is the doctrinal precedent that deficiency interest may be imposed only on tax specifically covered by the relevant provision of . the NIRC of 1977. Thus, the Court in PICOP, while recognizing that transaction tax is in the nature of income tax and that deficiency interest is imposable on income tax, nonetheless declined to impose such deficiency interest on transaction tax after noting the significant provisions of the NIRC of 1977: first, it is Section 51 (c)(1 ), (e)(1 ), and (3) which impose deficiency interest; second, Section 51 (c) (1) confines such deficiency interest on taxes covered by TITLE II; and, third, that transaction tax does not fall within TITLE II. Thus: "It will be seen that Section 51 (c) (1) and (e) (1) and (3), of the 1977 Tax Code, authorize the imposition of surcharge and interest only in respect of a "tax imposed by this Title," that is to say, Title II on "Income 3 G.R. No. 146486, March 4, 2005.

Concurring & Dissenting Opinion Commissioner of Internal Revenue vs. Transnational Plans, Inc.; Transnational Plans, Inc. vs. Commissioner of Internal Revenue CTA EB Nos. 1337 & 1339 (CTA Case No. 8291) Page 4 of7 Tax." It will also be seen that Section 72 of the 1977 Tax Code imposes a surcharge only in case of failure to file a return or list "required by this Title," that is, Title II on "Income Tax." The thirty-five percent (35%) transaction tax is, however, imposed in the 1977 Tax Code by Section 210 (b) thereof which Section is embraced in Title Von "Taxes on Business" of that Code. Thus, while the thirty-five percent (35%) transaction tax is in truth a tax imposed on interest income earned by lenders or creditors purchasing commercial paper on the money market, the relevant provisions, i.e., Section 210 (b), were not inserted in Title II of the 1977 Tax Code. The end result is that the thirty-five percent (35%) transaction tax is not one of the taxes in respect of which Section 51

(e) authorized the imposition of surcharge and interest and Section 72 the imposition of a fraud surcharge." (Emphases supplied) True, the Supreme Court in P/COP declared that the present provision of the N I RC mentions that additions on tax applies to all taxes. While such pronouncement may not be construed beyond the context in which it was made, P/COP simply confirmed that in general, cert§lin penalties and charges are applicable to all types of tax or deficiency tax;

PICOP, however, did not categorically construe the provision of Section 249 (B) that deals with "deficiency interest" on the type of tax "as defined in [the] Code." Note that the present NIRC is explicit with respect to the type of tax on which deficiency interest may be imposed, viz: 'Section 249.1nterest-

(8) Deficiency Interest. - Any deficiency in the tax due, as the term is defined in this Code, shall be subject to the interest prescribed in Subsection (A) hereof, which interest shall be assessed and collected from the date prescribed for its payment until the full payment thereof.' (Emphasis supplied) Section 249 (B) cannot be any clearer: the deficiency interest must refer only to 'deficiency in the tax due, as the term is defined in [the] Code.' Concurring & Dissenting Opinion Commissioner of Internal Revenue vs. Transnational Plans, Inc.; Transnational Plans, Inc. vs. Commissioner of Internal Revenue CTA EB Nos. 1337 & 1339 (CTA Case No. 8291) Page 5 of7 Verily, as the law stands, only donor's, estate, and income taxes carry a provision on deficiency tax; they are the types of taxes on which such deficiency interest may be imposed. Finally, Sections 247 (a) and 249 (A) are . general provisions that impose "additions" to the tax and "interest" thereon. Both sections may not be read in isolation from the relevant and specific provision of Section 249 (B) with respect to the imposition of "deficiency" interest, more so as all these provisions fall within the same Chapter I of Title X of the NIRC of 1997, as amended. Otherwise stated, Sections 247 (a) and 249 (A) must reasonably be read and construed subject to the provision of Section 249 (B)-- all these provisions being covered by the same Chapter I of Title X of the NIRC of 1997, as amended."

Also apt is my discussion in my Concurring and Dissenting Opinion in Philippine Aerospace Oev~lopment Corporation vs. Commissioner of Internal Revenue4 which J· quote below: Settled is the rule that laws imposing tax is construed strictly against the government and liberally in favor of the taxpayer. Unless clearly imposed by pertinent provision of law, deficiency interest as an additional tax burden should not simply be presumed. Thus, the obligation to pay deficiency interest may not be applied to taxes other than income tax, donor's tax and estate tax, irrespective of whether an assessment is issued or not. After all, the deficiency tax assessed is still subject to the delinquency interest rate of 20% per annum until fully paid. Truth be told, the delinquency interest rate of 20% is way more than the legal interest of 12% per annum. Finally, I would like to re-echo the admonition I made relative to the exercise of the power of taxation vis-a-vis the proprietary rights of taxpayers in Commissioner of Internal Revenue v. Officemetro Philippines, Inc. (formerly REGUS CENTRES, INC.)5, which reads: 4 CTA EB No. 1035, February 9, 2016. 5 CTA EB Nos. 1210 & 1213, dated July 1, 2016.

Concurring & Dissenting Opinion Commissioner of Internal Revenue vs. Transnational Plans, Inc.; Transnational Plans, Inc. vs. Commissioner of Internal Revenue CTA EB Nos. 1337 & 1339 (CTA Case No. 8291) Page 6 ofl The power of taxation is sometimes called also the power to destroy.

Therefore, it should be exercised with caution to minimize injury to the proprietary rights of a taxpayer. It must be exercised fairly, equally and uniformly, lest the tax collector kills the "hen that lays the golden egg."6 Indeed, the imposition of 20% deficiency interest per annum on a tax not clearly within the context of the law, in addition to 20% delinquency interest per annum and a surcharge of 25% on the amount due under Section 248 of the NIRC of 1997, as amended, is too burdensome for a taxpayer to survive and continue its business affairs. In fine, Section 249 (B) of the NIRC is clear and explicit as when deficiency interest may be imposed, i.e., it may be imposed only on "any deficiency in the tax due as the term is defined in [the National Internal Revenue] Code." While there are many situations which could give rise to deficiency tax liabilities, Section 249 (B) of the NIRC qualified the imposition of deficiency interest to "deficiency in the tax due, as the term is defined in the Code." This evidently means that not all situations involving deficiency tax liabilities should be subjected to deficiency interest. Notably, Sections 248 [Civil Penalties] and 249(C) [Delinquency Interest] of the NIRC, both of which fall under Chapter I of Title X [Statutory Offenses and Penalties], prescribe "Additions to the Tax"; yet, these Sections did not provide the same qualification as that which is stated in Section 249(8) of the NIRC. Moreover, Section 248(A) of the NIRC imposes the 25°/o surcharge simply in addition to the tax required to be paid, and Section 248(8) imposes the penalty of 50°/o of the tax or of the deficiency tax, without qualification similar to that provided in Section 249(8) of the NIRC. In the same vein, delinquency interest provided in Section 249 of the NRIC is imposed without qualification on the amount of the tax due, or on the deficiency tax, or on any surcharge or interest thereon. Reasonably construed, in the absence of aforestated qualification, the "additions" to tax apply to all forms of tax. On the other hand, to impose or demand payment of 20% deficiency interest on all deficiency tax liabilities would render senseless the unequivocal qualification in Section 249(8) of the NIRC that deficiency interest shall be imposed only on "any 6 Commissioner of Internal Revenue v. SM Prime Holdings, Inc., G.R. No. 183505, February 26, 2010, citing Roxas v. Court of Tax Appeals, G.R. No. L- 25043, April 26, 1968.

Concurring & Dissenting Opinion Commissioner of Internal Revenue vs. Transnational Plans, Inc.; Transnational Plans, Inc. vs. Commissioner of Internal Revenue CTA EB Nos. 1337 & 1339 (CTA Case No. 8291) Page 7 of7 deficiency in the tax due as the term is defined in [the National Internal Revenue] Code." Had it been the intention to impose deficiency interest on all deficiency tax liabilities, this specific qualification would not have been incorporated therein, similar to Sections 248 and 249 (C) of the NIRC. Since it is only with respect to the donor's tax, income tax and estate tax which incorporate provisions that specifically define "deficiency" and considering that Section 249(8) of the NIRC is categorical that deficiency interest shall be imposed only on any deficiency in the tax due as the term is defined in the NIRC, I reiterate that the deficiency interest must be imposed only on these three (3) types of taxes. The liability to pay deficiency interest springs from Section 249(8) of the NIRC and its imposition must be strictly exercised in accordance with its precepts. This is consistent with Article 1158 of the Civil Code of the Philippines which provides that "Obligations derived from law are not presumed. Only those expressly determined in this Code or in special laws are demandable, and shall be regulated by the precepts of the law which establishes them; XXX XXX XXX."

In sum, deficiency interest may be imposed only on tax specifically covered and defined by the . relevant provisions of the NIRC, i.e., income tax, donor's tax and estate tax; conversely, deficiency interest may not properly be imposed on deficiency VAT, WTC, EWT and DST assessed against TPI. ' All told, I vote to PARTIALLY GRANT the Petition for Review of Transnational Plans, Inc and to DENY the Petition for Review of the Commissioner of Internal Revenue, and to AFFIRM the judgment of the Court in Division WITH MODIFICATION relating to the imposition of 20°/o deficiency interest on deficiency Value Added Tax, Withholding Tax on Compensation, Expanded Withholding Tax and Documentary Stamp Tax, which should appropriately be CANCELLED AND SET ASIDE.

Presiding Justice