ZUELLIG PHARMA CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL THIRD DIVISION ********* ZUELLIG PHARMA CTA Case No. 9030 CORPORATION, Petitioner, Members: -versus- UY, Chairperson, RINGPIS-LIBAN, and MODESTO-SAN PEDRO, JJ. COMMISSIONER OF INTERNAL Promulgated: REVENUE, M~R 0 2 2023 Respondent. X- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - X DECISION UY, J.: Before this Court is a Petition for Review1 filed on Apri l 14, 2015 by petitioner, Zuellig Pharma Corporation , against respondent Commissioner of Internal Revenue (CIR), praying that respondent be in favor of petitioner a Tax Cred it Certificate ordered to refund or issue P467,578,787.20, representing pet itioner 's (TCC) in the amount of excess and unutilized creditable withholding taxes (CWT) for the calendar year (CY) ended December 31 , 2012. THE PARTIES Petitioner is a corporation duly organized and existing under the laAatvweKsnmou.fet,1hB4eaRWraeenpsgutabySliceSrouvfnictheVeaRlPleohyail,dipP,paSinroaeunsta,hqwuSitehupCpeirtriynh.ci2giphawl apylacceoronfebr uEsdiniseosns~ 1 Docket - Vol. I, pp. 10 to 18. I, Docket - Vo l. I, p. 238 . 2 Joint Stipulation ofFacts and Issues (JSFJ), Stipu lation of Facts, par.

DECISION CTA Case No. 9030 Page 2 of35 ppabawperrilrlhooteriolcksdpolioluaengencsrdisPcita,nsasealfg,ltlaeopi,tnafriapooccndnropnydrodumeegdgrgrroupteseyiocos,tnatduoscpeisnlf,h,rr,dieaemicimvolmnloayeiglpsisrrc,oimy,dlayreplektsidareint,noiylncgidcnepgse.gsaa,a3stntgduesidnerfinnfudstegg,g,x,igopnpiorppsotodetharsptsreci,rfn,kuisbegiwmnuut,aganesar,rdirynneirebdsieaeus,snos,ysd,tmihnsotoeegooft,rriamlhcwepaheitassnarn,ednmauvdndfseeiadesedtceaelitlcrl,iufiniiannnrgaingaenncrsgaidyyn,,t Petitioner is registered with the Bureau of Internal Revenue (SIR) Large Taxpayers Service with Taxpayer Identification Number (TIN) 000-172-443-000. 4 haNegowenrrfairatdtohsmnioantuaaniednOuyaocutlnloubhatfsOieoifltmiilhrczyfsifeeetsieypc,droeavtfitoionehdCBrcdecWluoaursrirTldrehdurci.fayinmuonngnRglomdl,de,ue,octisAnrtnoeapetgseflsod,lhrpnataihodnaonmenledtrieadnfr,oRiuetnstnntosahhhctauleoetdiarrisloe,dnplnetvscohDsgeewe,iaonlielfumddofrpieuucafrttlenoitoyeaT,csxaCade,QepteCssapcust,nhioeedfdeiizsoennor,ctro,5enelatufdhsopdtCphCpviFoniitesrIlyngooRr,sCopveiervawobx,e,iuihdclsirSaeettti.neIseroR5edsdsr THE FACTS REleetcutrrnoOn(nIiTcARFp)ilrifniol gr1tah5n,ed2CP0Y1a3ye,mndepenedttitSDioyensceteermmfibl(eeedrF3Pw1S,it)h2, 0itt1sh2eA.6nSnIuRa,l through the Income Tax C(oRfoCPnIs3Te,I)2qn0luiia6etsb,n5iAtl7iltyn5y,n,o4upf6aeP4itii1.tT0i8o0R0n7,ef7oar3nr 8rdCe,6Ypn3oe28rt0t.e4t1ad02x9,aafpboeRlretieCtiigonYuncl2oea0mrr1reC2e.pooorfprtPoe6rda0ta2e,g4Ir6no2cs,os1mi2ne8c.o0Tm0a.xe8 f:J Petitioner also had income P788,081, 111.80, 10 consisting of tax credits in the total amount of prior year's excess credits in the 6453I,JJPJSSpSepFFFti.IItI,,i4,o4SSSn1tttiifippotpouuurlll4aaRa4tttiie8iooov.nnineoowofff(FFFPaaaFcccttRtsss,),,,ppppaaaarrr..r..3424,,,,DDDDooooccckckkkeeetett---t-VVVVooollol...l.III,,,Ip,pp...p22.2333I998I;.. Exhibit "P-2", D ocket- Vol. I , p. 440. vis-a-vis Exhibit "P-3", Doc k e t- Vol. 7 PFR, par. 5, Docket- Vol. I, p. II vis-a-vis Exhibit "P-3", Line 20C, Docket- Vol. I , p. 443. - 8 PFR, par. 5, Docket- Vol. I, p. II, vis-a-vis Exhibit "P-3", Line 26, Docket- Vol. I, p. 443. 9 PFR, par. 5, Docket- Vol. I, p. II, vis-a-vis Exhibit "P-3", Line 32, Docket- Vol. I, p. 443. 10 PFR, par. 6, Docket- Vol. I , pp. I I to Docket Vol. I, p. 443. 12, vis-a-vis Exhibit "P-3", Line 33R,

DECISION CTA Case No. 9030 Page 3 of35 amount of PC3Y202,051022,in32th4e.60ag11garengdatCeWamT oaucnctuomfuPla4t6e7d,5d7u8r,in7g87t.h2e0.f1o2ur quarters of After deducting its RCIT ltiaaxbiolitvyearpgaayinmset nittsoinf Pco6m07e,3ta4x2,c4r7e3d.it4s0f,o13r CY 2012, petitioner reported a computed as follows: Total Gross Income ,. 3,206,575,464.00 Less: Itemized Deductions 2,604,113,336.00 Net Taxable Income ,. 602,462,128.00 RCIT Due (30%) !D 180,738,638.40 Less: Tax Credits/Payments Prior Year's Excess Credits ,. 320,502,324.60 CWT withheld CWT withheld for the First 3 Quarters t-255,616,507.30 467,578,787.20 for the 4th Quarter 211,962,279.90 ,. 788,081 '111.80 (!D 607,342,473.40) Total Tax Credits/Payments Tax Overpayment s2uou0npc1utic2toiel.nie1zP4edteodiCntigtoCciolnaWtnasimeexTqar fubifonoelredrniCctyrlaeeyY,ftaue2rnd.p01de15ot2niotifotinhniteteshrfeaedcxaiecdmeosonfsuoitntsatcnAoadnfrrnPuyu4na6uo7itviiT,lei5zrR7e8idtfso,7rC8eCW7xY.c2Te02sf0sot1or2atChnitYeds wycathermaeeasdor'iucastsonmPemtiieoxnnptucgiuttneihtottseoensdoePacfra1mrsePu8odt03fiuoli,2it7znsll0eo3"t,dw85oin,0sf6it:2CsP3,8Y13".p3242r940i0o,..761rT603y3h.e1t,eao66r8Tb'sp6aha.leea2yxn0accfmewoesroasousiftncsicrttseaoRdrpfriCitrfesi-Io"d1Tr3fooy9fevro,7earC6rrY'C3sa,Ys26e08x"21c6p02e.r2i1soi02snr Prior year's excess credits for CY 2012 ,. 320,502,324.60 Less: RCIT Due for CY 2012 180,738,638.40 Remainder of "prior year's excess credits" as of ,. p 139,763,686.20 December 31, 2012 (carried over to CY 2013) 11 PFR, par. 6, Docket- Vol. I, pp. II to 12, vis-a-vis Exhibit "P-3", Line 443. p. 33A, Docket- Vol. I, 12 PFR, par. 6, Docket- Vol. I, p. II to 12, vis-a-vis Exhibit "P-3", Lines 33F and 33H, Vol. I, p. 443. 13 PFR,par. Docket- 14 PFR, par. 1' PFR, par. 7, Docket- Vol. I, p.l2, vvviiisss---aaa---vvviissisEEExxxhhhiiibbbiititt"""PPP---313"4",",L,DSionccehk3eed7tu,-lDeVo7o,cl.kLIei,ntep-.VI4,o4Dl4. .ol,cpk.e4t4- 4V.ol. 2, p. 527. 8, Docket- Vol. I, p. 12, 8, Docket- Vol. I, p. 12, 16 PFR, par. 9, Docket- Vol. I, p. 12, vis-a-vis Exhibit "P-14", Schedule 7, 2, p. 527. Line I, Docket- Vol.

DECISION CTA Case No. 9030 Page 4 of35 22th00e1123OfirOnfeicnqtehuMeeoasfatytmihn2eog0uD,tnh2ete0po1ufr3te~y,f4uC6pn7eId,Rti5t-oi7Oof8np,itee7srr8ae7fitl.xieo2cdn0e.ssws1Gi7tharonthudepuOanuflfetiictltiezeeroddf atChteeWdCTAIRpforiral nC1d5Y, C2aRL0ceYec1tgto22euu0rlinn1aOot2rnirfn.AeA1glJu8auudttrinhioeteoncDroit1itrovyd3is,siatiso2ufn0otch1lraoI3titrmh,oizetiefhnopxegraertmrBheioIefiRundnereLJdpvaaoeenrgntfuieetuaioxerTcnyoaeef1xsrf,'ipssca2eaby0rnose1dor2oskufstnSLouoaetfDrrilgaviezieccecceTedomauiCsxnbsWpteusarTeyad3efno1rdsa,r CaiSnnreedtrhdvpeiitcrsOaea/yRnmaeeAodlfeuupftnontreitrdlr1tsohs0fe(u,BPpr2I4epR06fl1eu7F5mn,o,5der7pmno8etf,iti7nNitts8gioo7.enit.xs12ec90rce1,flsia4lwesi)md.iat1h9nwfodiarthutrtneathufcuehtnileidBzdeIdRdAa,ptCeLpWdalircATgaeptfioroTirlna1Cx5fYpo, ar22yT00e11ar23xs 2rraaee0mnfc1udee5nin,2vddeW2,we9hpdirteihe,coshtfnitpthteiowoheanneartdesiwneNrogrnaafti(ft'lisfeit2olsed)na-deyaptnelthpodaerI,onrthvtipaenearnrselndTtsaoahccnrlirrotidRdpnePtesDinvevidiieetavietnliipsrouioiennoefrgniioftCsotdohorfaaudtRdhtnemeidpsv(eeiNinCertiiIwostSRiuto2erCr�nact).ettioivroonenfhsaA1csl92pa9r0iymi7l4e,t1(faCo4tosr,) fsoplleocwiaiOnl gna: nMd aayffi5rm, a2t0iv1e5,derfeesnpsoensd, ewnthicfihledinchluisdeA,nasmweon~g1 interposing others, the 1) The uanmuotiuliznet dofC~W46T7f,o5r7C8,Y728071.220waallsegneodt lpyrorepperrelysednotcinugmeenxtceeds;s and 2) aCeItnnWidstitTtilnehfcmeouirremCnsbYtuetbo2ns0tiet1squ2puc,oleawnnimthpirceefohtmirtiiinrotetcnafluenunrcddteeosotdotfhiastehclleehfagaBcerIgtdReo;efixtwscietbhsuhsrodalednnidngoufnopufrttoialivzxieendsg~ 17 PFR. par. I0, Docket- Vol. I, p. I 3, vis-a-vis Exhibits "P-9-a" and "P-9-b", Docket- Vol. 2, pp. 508 to 509. 1' 19 PFR, par. I I, Docket- Vol. I, p. I 3, vis-a-vis Exhibit "P-I I", Docket- Vol. 2, pp. 5I4 to 5 I 7. PFR, par. 12, Docket- Vol. I, p. 13, vis-a-vis Exhibit"P-10", Docket- Vol. 2, pp. 510 to513. 20 Docket-Vol. l,pp. IOto 18. Docket- Vol. I, pp. 82 to 86. 21

DECISION CTA Case No. 9030 Page 5 of35 3) tsobtrthPhhehyfeeeecotrhatiwepidcetfiiiclaorenaogotnngiemmrpetoyotrt;shhifssomaeapfnftiuanidaaltesychmtdmosemtpoeawirunentoientc;tvhmotoeamtfpenhttadnehehitade(pCcdtat)IuaaiyRttlnxmyhhd;weaei(sisbntftshah)tuceciinreottedmaioctshmefpbeswilvoyhietieuotwthddhnwohetnwwo(oliap2otdfhsa)ni-ntyyhdttgohheeereeaicsttrlofaareoeprxstlteelhuotrdwaeriwonbiatidplnhsioasghffhpyr:eoteeahlmadedret) 4) Petitioner must prove that it has not exercised the option to over any excess credits in the succeeding quarters. carry Op16ac,rttoi2eb0sAe1rff5ti2le.e72rd2,th2tShe0ue1bPi7rsr.eJe23oq-TiunreitanSltltCyip,ountlhafeetiroeCnnocouefrtFhaeislcdstusoenadnSdtheeIpstsePumreesb-eTorrnia1S,l e2Op0r1tde5em,rbtohener aERns.dtoD3lau)DncKouua,tr,itnphgeeptretiirtntiiiaoetilno,0enpr.ee'srCt'isAtoioncAnscestoasruninpstitrtnsaeonsR,et etnhCcteeeodiCrvptaohobuerlaretft-oecalolnomCdwomiCnnigotsrlsolweilolcietntnrie;oedns2ssI)eCMsPL:aAe1na.)ahgJoeAer;.l ffdworiloaneitmtnehOedinsscOsotOMo,tnicbceatteemonhrbdetoo8eror,raestnh2uq1de0bu5u2rme, 1mhs2iatt0.isnnt2hTtgda1eh,tfieirronaergrMnsedapasthopnptanheieftdeecrietshoivptnedaeattwrofiMiotlifieenleltdshmwnihrwoaotiyssrelaorM(nne3noad0gtgnu)eeiimdvdfreea.ibsnnyetsatththpwieoirrienttRhys2ie4en(svn3owit0ailnuh)egtiicd-omhaanyn2atosyi5l JamOwathntanaiiculcJ.hahareOnOwydunnaa1s0rcDyM,onep2o1acy0t0reec2,dhm2o2.if0bn21ett1h2rh,e,e9p2,MMe0ti22enit02iumo2,tnoe1er,pRarenerftiedisltesiuoodpmlnuoiet3tnis0rodnMeffi2inlle7eetmdddafoiltvreeaaidadnMdDhrueaeismngciief2sMe8mtesvebtriameaetdiroorer1namg12ni,9sad2tiule0wmr2oeit1nh2d.6 A ~- 22 Docket- Vol. I, pp. 238 to 245. 23 Docket- Vol. I, pp. 252 to 259. 24 Docket- Vol. 4, pp. 25 Docket - Vol. 4, p. I 1785 to 1787. 797. 26 Docket- 27 Docket- Vol. 4, pp. 1799 to 1808. Vol. 4, p. 1810. 28 29 Docket- Vol. 4, pp. 1814 to 1846. 30 Docket- Vol. 4, pp. 1850 to 1852. Docket- Vol. 4, pp. 1853 to 1884.

DECISION CTA Case No. 9030 Page 6 of35 Considering the filing of the parties' respective Memorandum, the instant case was submitted for decision in the Resolution dated March 23, 2022.31 Hence, this Decision. THE ISSUE the As stipulated by the parties, the main issue 32 to be resolved by Court is: "Whether or not petitioner is entitled to its claim for refund of alleged excess and unutilized for CY 2012 in the amount of P467,578, 787.20." CWT Petitioner's arguments: of(o2fr)t-hyreeefaPuNrneIRdptitrCieoosfnoceefrxri1pca9teir9vgs7eus, epaasesnrtdhiaoamduteniptnurfdtoiilleevizdidde.editdsCauWdnmdTeinrfoisSrterCacYttiivoe2n0sa1n22d04wjui(dtChici)niaatlnhcdela2timw29os Allegedly, its excess and unutilized CWT for CY 2012 in the amount of P467,578, 787.20 are duly substantiated by documentary evidence. pbeetinitgioPnceelart'iistmiodenedecrlafloirkeredwrerisfeuevneadnsusweeesrtrsienthiwtsaittAhthhneenludina,cl owITmeRree., upon which the CWT reported as part of Finally, petitioner claims that it did not carry over its excess and unutilized CWT for CY 2012 to the succeeding taxable periods. Respondent's counter-arguments: tahdemciansRiseetrssaphtioovnuedldreebnmet edcdiosieumsnistbesere-fadorrfgeoureeplserevtamhtaainttgurptitheyetioticroaJnsaeecrktofoafitclheaedusCteooourfeta;xchtthaiouunss.,t 31 Docket- Vol. 4, pp. 1889 to 1890. ~ 32 JSFJ, Stipulated Issues for Resolution, Docket- Vol. I, p. 239.

DECISION CTA Case No. 9030 Page 7 of35 RRfporeeregvpeuornlenaRufdtueieoensnrdpaMsonen(ocRmdef ReoonC)rftaNWaenolvdTs.iuod2me-bc2nlea0ccOi0ema6rudsi.ts3est4erhraig(tiRthptMefttaOoitili)eothdnNeeorct.oilsai5nmp3o,r-to9aev8nne3dt3itltbeaoydndctoocmlRtehpaeelrvycelwnaauniitmhed Lastly, respondent asserts that petitioner should prove actual remittance to the BIR of the taxes withheld. THE COURT'S RULING The Petition for Review is partly meritorious. otoanpxttiohpneaSsyeemgnceittviinroeetnnstatd7oxu6arabionltfegatxhitnhpeceaoNytmeaIRrxeaCinobflotehtfheya1et9ea9yvre7ea,insrta,ntsthooaat wtmetiqteh:uneadlseutdom, tehonefutthmoetearlqatutaaexrstdetuhrleey "SEC. 76. Final Adjustment Return. - Every corporation liable to tax under Section 27 shall file a final yqpaerdueajaucrrsettedimsrinleygnnottactrxeaetleuqprnuandyaaclmrotevooenrrttisnhfigesmcthaatoledteatyoledtaatuarl .rxtianIxgfdaubttehhleeeoinnsscauoitmdmheetaofexofnarttbtihhrleeee taxable income of that year, either: the corporation shall (A) Pay the balance of the tax still due; or (B) Carry-over the excess credit; or (C) Be credited or refunded with the excess amount paid, as the case may be. In case the corporation is entitled to a tax credit or r/:3 refund of the excess estimated quarterly income taxes RdI3PO3Ln43uaeifcSaeytfSouibUmUctmrionBeleBiernCtJ,FiJEtRerEasieslCleCelSdcTdaTiouest:ba:fibvMbjywweCelcetadehhhtlnieleTceHddchaaaWakxsttCvoloiieWroostTyhtmfBahiAotxtpeohhfertlhWetdinDaesieclnMiSodthghacumaAhubAnCeemjtdoeglndaSecmettsnotnoaeptuttords/lryPSefcttttoaeooehRyueaeTorWbncpSraedeoiuxotr(SmhoftDSihufImnAobnotghccmlaWdekorRiiyemTtnMtteAge.)eqodtluPoTnpiatbharThyexyalammlyixtasoeeAtRnnTtottlehssapfte.xhuWtparoWnlaiistysbihtteeWhhrohoPifuoltrdhPpledioapCniynanglerageAeAidmsTgu(aeedbMndxiyttATsRoaaoPefxfm)RlhCneWiitvsrcteaheoTdnnomicusateeexse

DECISION CTA Case No. 9030 Page 8 of35 stpotttqearphuaoeepusxapxertttaiuipciidocmorarlsa,rdtningeeeaurtrrddaathcsyesmi)incetn-dhodoeacsafeevyetqntlhxdlerouitcenriibbanfeaiceerscagsptouaenspcmctcrdtelolciaayacenerxamsaresiahtpitneaoidibaopdcdxuillnnolleenygmdrbtfoeoueyttevdashreeehxaecatriaofalarrloobwexsrsarewlxhnenvltcehidhaoryedaoeeebcssnfacituaslthirrnatbbeiseitedxqls.deresaeuieOtobffeanfiornfonldroreciart.srme"letsqrahta(ulhtaugaEyhdaedaatmenejriiutn,cnttapoaseescxhsptxrtmoaausaotibmsbtcefoholihlenasneeeft twoityea(csh1veisxostee)ahtpurriprmrhtaeaposooynaariel(Bcscadytareaeamti.lnnidsros3roogeo5eynnfqdpktouawonrvaefhotooerasewtnfrtcxenanrarexiilcnpntyaevhrctdesesieovidrneaamicitoputfeoponptcoomerleyevmrtretaiegthotaihxrofedtpiteicai)nca;axigsiyottna,easvlcnixeauoidwttrbsmcwspiuirt(laohee2iiatnyidi)lneclmiyptotsoo)teapmhuoonytaeienomctfptcnpapittelahasrslnfyesexuttsisolaffalcosoynxrrurreietbuoccadtetchrieldaeecitzdhvbeaepitayedstadeihilxanart(aicgghobmrobeaedlerelfit.enpuaasonxoSnyttdravouieanebtcahtgorlehree-a,r: In exercising its roeepittuthiroennr,(tbotyhcemacraroyrrkpoinovgreartthitoehneompetxuiocsnetssbsiogcxnriepfydroiitnvoidirtestdoanicnlnatuihmael corporate adjustment SIR form) its intention a refund. 36 CfctDhoYa3nt2s20ii0ts,I1h5tni2a0nd2gthin,3ein2tcohi4noef.sm6at0apeg3nrg8titoaraerxcngadcsayreteCee,daWiaprts'meTstioinatiuceotnhcxnteuceoemrto'fssfutDsalAa4l tn6aecn7mdrue,5oadd7uliut8nsrI,Titn7Rog8ifn7ftf.ohD2re70th8C.fe3o8Y9,u0r28aq01m1u,12ao1ru1tsne.h8tros0w,oo3s7ff tahmeouanmPtioenutgitniottonoePfr1fu8Dt0i3li,2z7e03,d85,0i6t2s3,83"p2.4r4i0o.6,r400yelteoaarv'psinaegyxcafeobsr sailtascrnecRdeCitsoIT"f for CY 2012 in ~ for CY 2012, its prior year's 35 University Physicians Services. Inc.-Management. Inc. v. Commissioner of Internal Revenue, G.R. No. 205955, March 7, 2018. Revenue, G.R. No. 176290, September 21, 36 Systra Philippines. Inc. v. Commissioner ofInternal 2007. 37 Exhibit "P-3", Line 33R, Docket- Vol. 1, p. 443. I, p. 443. 38 Exhibit "P-3", Line 33A, Docket- Vol. I, p. 443. 39 Exhibit "P-3", Lines 33F and 33H, Docket- Vol. 40 Exhibit "P-3", Line 32, Docket- Vol. I, p. 443.

DECISION CTA Case No. 9030 Page 9 of35 wexitchehsesldcrdeudriitnsginCtYhe20a1m2ouinntthoefPa1m3o9u,7n6t 3o,f6?D864.6270,5, 7a8n,d78c7re.2d0it.able taxes cP1Cffbool9a1aYrr9l3iamCC792n,Y0,Ycf7Ca1oe26s23or030,nra1,4e1os62m2f2if8udteih6nteinsine.dtr0dsiont0eaohpgdrmetpwi.tiohrsoaainsaousmutrntoacptonaeuycocrletnfarietaitiPeimorood4'nsff6feooaP7rvre4,Tie5nrx6Cer7dc7fC8ieua,c5,snsa7u7sdt8"n8ep7id,dt7r.cse2i8ororee0n7rxSd.ytmc2iehtees0ceaas,tyi4rsfo1'aisnnbacaeneen7dxtd6tohhcufeeoesnitsfisunsstahtcAuilemecibnzrjoeneNeoudduncIRnitlatyCstCioi"WtTfhooiRnaTeff Conditions for the grant of refund of, or issuance of a TCC for, excess or unutilized CWT. To exercise the option of refund or tax credit under Section 76 (C) of the NIRC of 1997, as amended, the following requirements43 must be complied with by the taxpayer to be entitled thereto, to wit: 1. That the claim for refund was filed within the two (2)- year prescriptive period as provided under Section 204 (C) in relation to Section 229 of the NIRC of 1997, as amended; 2. That the fact of withholding is established by a copy of a statement duly issued by the payor (withholding agent) to the payee, showing the amount paid and the amount of tax withheld therefrom; 44 and 3. That the income upon which the taxes were withheld was included in the return of the recipient, i.e., declared as part of the gross income. ~ 41 Exhibit "P-3", Docket- Vol. I, p. 444 42 The amount stated in the AnnuallTR for because amounts in centavos are not entered CY 2013 is 1'139,763,686 instead off>l39,763,686.20 -Vol. 2, p. 527. in the ITR; Exhibit "P-14", Schedule 7, Line I, Docket 4CRJ4(43PaeonShvRmueieleacmnsptr.uii)yuosebsn.E,il1oin24cneG.,5ero.8gr2Rf.y0o3.t1hfC5(eINB;ono)rtPBep.ohroanifrnl1aiRacp5ltRop5iRoi6nNenF8ev2iosel(,.i,fnpo2uirrM-neem9o,pa8eGrr.rcSe.lhsaRyev.nMi2Nnt7eigor,dsa. nb21aty06n08(dtP73h;3heM1il,oCas.nrO)otdgmcEatmongUbeiesnersgriBityoeIadnInC,ekro2Inr0vopt1.eof2rrCI.nanaottietmoironmnn)ai,asllsGRio.PeRnvie.certnNuurooee.fs v. Team 188016, Internal AB v.

DECISION CTA Case No. 9030 Page 10 of35 First Condition Section 204 (C) in relation to Section 229 of the NIRC of 1997, as amended, respectively provide: "SEC. 204. Authority of the Commissioner to Compromise, Abate and Refund or Credit Taxes.- XXX XXX XXX (C) Credit or refund of taxes erroneously or illegally received or penalties imposed without authority, refund the value of internal revenue stamps when they are returned in good condition by the purchaser, and, in his discretion, redeem or change unused stamps that have been rendered unfit for use and refund their value upon proof of destruction. No credit or refund of taxes or penalties shall be allowed unless the taxpayer files in writing with the Commissioner a claim for credit or refund within two (2) years after the payment of the tax or penalty; Provided, however, That a return filed showing an overpayment shall be considered as a written claim for credit or refund. SEC. 229. Recovery of Tax Erroneously or Illegally Collected. -No suit or proceeding shall be maintained in any court for the recovery of any national internal revenue tax hereafter alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessively or in any manner wrongfully collected, until a claim for refund or credit has been duly filed with the Commissioner; but such suit or proceeding may be maintained, whether or not such tax, penalty, or sum has been paid under protest or duress. In any case, no such suit or proceeding shall be filed after the expiration of two (2) years from the date of payment of the tax or penalty regardless of any supervening cause that may arise after payment: Provided, however, That the Commissioner may, even without a written claim therefor, refund or credit any tax, where on the face of the return upon which payment was made, such payment appears clearly to have been erroneously paid." (Emphasis supplied) /VJ

DECISION CTA Case No. 9030 Page II of35 The aforecited provisions are clear: within two (2) years from the date of payment of tax, the claimant must first file an administrative claim with the CIR before filing its judicial claim with the courts of law. Both claims must be filed within a two (2)-year reglementary period. Timeliness of the filing of the claim is mandatory and jurisdictional, and thus the Court cannot take cognizance of a judicial claim for refund filed either prematurely or out of time. 45 In the instant case, petitioner filed its Annual ITR for CY 2012 through the eFPS on April 15, 2013. 46 Counting two (2) years therefrom, petitioner had until April15, 2015 within which to file both its administrative and judicial claims. Records of the case show that petitioner filed its administrative claim for refund on May 20, 201347 and April1 0, 2015,48 and its judicial claim for refund on April 14, 2015;49 thus, both administrative and judicial claims were timely filed, satisfying the first condition. Petitioner did not fail to exhaust administrative remedies At this point, the Court finds it apt to address respondent's argument that petitioner failed to exhaust administrative remedies before elevating the case to this Court. Allegedly, the filing of a Petition for Review before this Court must be due to the denial by respondent of petitioner's claim or respondent's inaction which is tantamount to the denial of petitioner's claim. Absent these circumstances, the case should be dismissed for prematurity or lack of cause of action. We are not persuaded. Section 229 of the NIRC of 1997, as amended, is clear that the judicial claim for tax refund must be filed within two (2) years from the ,I;J date of payment of the tax, regardless of any supervening cause that may arise after payment. 45 Commissioner of Internal Revenue v. San Miguel Corporation I San Miguel Corporation v. Commissioner ofInternal Revenue, G.R. Nos. 180740 & 180910, November II, 2019. 46 Exhibit "P-3", Docket- Vol. I, pp. 441 to 448. 47 Exhibits "P-9-a" and "P-9-b", Docket- Vol. 2, pp. 508 to 509. 48 Exhibit "P-I 0", Docket- Vol. 2, pp. 510 to 513. 49 Docket-Vol.l,pp.10to 18.

DECISION CTA Case No. 9030 Page 12 of35 In Commissioner of Internal Revenue v. Univation Motor Philippines, Inc. (Formerly Nissan Motor Philippines, lnc.)50 (Univation case), the Supreme Court held that there is exhaustion of administrative remedies as long as the administrative and judicial claims are filed within the two (2)-year prescriptive period, to wit: "The law only requires that an administrative claim be priorly filed. That is, to give the BIR at the administrative level an opportunity to act on said claim. In other words, for as long as the administrative claim and the judicial claim were filed within the two-year prescriptive period, then there was exhaustion of the administrative remedies." (Emphasis supplied) In this case, considering that the two (2)-year prescriptive period was about to end on April 15, 2015, and respondent is yet to act on petitioner's administrative claim, petitioner was correct in filing its judicial claim on April14, 2015. Second and Third Conditions Section 2.58.3 (B) of RR No. 2-98,51 as amended, provides: "(B) Claims for tax credit or refund of any creditable income tax which was deducted and withheld on income payments shall be given due course only when it is shown that the income payment has been declared as part of the gross income and the fact of withholding is established by a copy of the withholding tax statement duly issued by the payor to the payee showing the amount paid and the amount of tax withheld therefrom. Proof of remittance is the responsibility of the withholding agent." (Emphasis supplied) From the foregoing, the fact of withholding is established by a copy of the withholding tax statement duly issued by the withholding agent to the payee, showing the amount paid and the amount of tax withheld therefrom. ~ 50 G.R. No. 231581, April10, 2019. WRW51 eiiSvtthheUhhnBoouJlleddEiiCCnnggoTd:oTefI,amCxarpsealdenamidmtaeebFnnlitedninaeVglda"WlRureeiept-lhAuahtbdiolvdilecdeditnAoTgcattThxNeaaxonW,.dW8iOt4hi2thth4hoe,hlrdo"PilAndeginrncgeoAnncotatfIgnAeIcnmoTcmeoanxmedeesisn.uTgbajtexhcetonNtoaCttihooemnapElexnIpnsaatentirdonenadl,

DECISION CTA Case No. 9030 Page 13 of35 Respondent, however, asserts that petitioner should prove actual remittance to the BIR of the taxes withheld. Respondent is mistaken. In Commissioner of Internal Revenue v. Philippine National Bank, 52 the Supreme Court held that the certificate of creditable tax withheld at source is the competent proof to establish the fact that taxes are withheld. In the same case, the Supreme Court categorically stated that proof of actual remittance is not a condition to claim for a refund of unutilized tax credits, to wit: "Petitioner's posture that respondent is required to establish actual remittance to the Bureau of Internal Revenue deserves scant consideration. Proof of actual remittance is not a condition to claim for a refund of unutilized tax credits. Under Sections 57 and 58 of the 1997 National Internal Revenue Code, as amended, it is the payor-withholding agent, and not the payee-refund claimant such as respondent, who is vested with the responsibility of withholding and remitting income taxes." (Emphasis supplied) From the foregoing, it is clear that there is no requirement on the part of petitioner to prove that it has remitted the tax. Petitioner's compliance with the second condition is shown through the presentation of the relevant Certificates of Creditable Tax Withheld at Source (BIR Form No. 2307). To prove its compliance with the second condition, petitioner submitted the BIR Forms No. 230753 and petitioner-prepared Schedule of Creditable Withholding Tax CY 2012.54 ~ "G.R. No. 180290, September29, 2014. 53 Exhibits "P-41" to "P-290", "P-292" to "P-I 097", "P-1 099" to "P-1483", "P-1485" to "P-2652" to "P-2654" to "P-3215", "P-3217" to "P-4020", "P-4022" to "P-4355", "P-4357" to "P-5439", "P- 5441" to "P-5889", "P-5975", "P-5981" to "P-6552", "P-6555" to "P-7451 ", "P-7453" to "P-9417", "P-9419" to "P-11193", "P-11195" to "P-11197", "P-11199", "P-11200", "P-11202" to "P-11222", "P-11224" to "P-11268". "P-11273" to "P-I 1284", "P-11286", "P-11288", "P-11289", "P-1 1291" to "P-11302", "P-11304", "P-11331 ", "P-11334" to "P-11337", "P-11339", "P-11341" to "P-11343", "P-11345" to "P-11360", "P-11362" to "P-11382", "P-11384" to "P-11392", "P-11394" to "P- 11403", "P-11405" to "P-11419", "P-11421" to "P-11424", "P-11432" to "P-11440", "P-11443", "P- 11444", "P-11446", "P-11448" to "P-11461 ", "P-11463", "P-11474" to "P-11481 ", "P-11483" to "P- 11490", "P-11505" to "PII512", "P-11527", "PII530", "P-11532" to "P-11536", "P-11570" to "P- 11988", "P-11991 ", "P-11992", "P-11996" to "P-12098", "P-121 01" to "P-12527", "P-12529" to "P- 12597", "P-12599'' to "P-12663", "P-12665" to "P-13145", "P-13147" to "P-18910", "P-18912" to "P-18999", "P-19003" to "P-19202", "P-21467" to "P-21469" to "P-21493", and "P466081", Hard Drive. 54 Exhibit "P-28", Hard Drive.

DECISION CTA Case No. 9030 Page 14 of35 Meanwhile, as to the third condition, petitioner presented its 2012 Annual ITR,55 Audited Financial Statements (AFS) for CYs 2011 and 2012, 56 Reconciliation of Net Income Per Books against Taxable Income,57 Schedule of Creditable Withholding Taxes Traced to Books (JV) and Related lnvoices, 58 Schedule of Creditable Withholding Taxes According to ATC Codes, 59 Details for Sales Adjustments for CY 2012 per GL code 4000030 amounting to P113,363,626.90 per Trial Balance as of December 31, 201260, and Consolidated Sales Register for CY 2012. 61 The Court-commissioned ICPA examined the aforementioned documents and presented in the ICPA Report dated April 11, 201662 the result of the verification as follows: 63 "xxx, we estimate that the amount of P446, 735,385.15 are unutilized creditable income taxes withheld for CY 2012 that are properly supported by original BIR Form 2307 computed as follows xxx: Annex Income Payment Tax Withheld Reference cwr properly supported Annex 3-a ~ 44.200,197,594.83 ~440,273,020.48 Annex 3-b by original BIR Form 10,090,269.00 100,902.69 Annex 3-c 2307 Annex 3-d 211,971,500.73 2,080,201.72 cwr duly supported by Annex 3-e 426,407,962.46 4,245,540.93 original BIR Form 2307 3,963,146.67 35,719.33 with no income payment amount indicated therein cwr duly supported by original BIR Form 2307 with Petitione~s name but no Petitioner's TIN indicated therein cwr duly supported by original BIR Form 2307 with incorrect Petitioner's TIN indicated therein cwr duly supported by original BIR Form 2307 with incorrect income payment amount and Petitioner's TIN indicated therein ~44,852 630,473.69 ~446 735,385.15 55 Exhibit "P-3", Docket- Vol. I, pp. 441 to 448. 56 Exhibit "P-5", Docket- Vol. I, pp. 458 to 500, Docket- Vol. 2, p. 501. 57 Annex 8, !CPA CD. 58 Annex 37, !CPA CD. 59 Annex 2, !CPA CD. 60 Exhibit "P-21495", Hard. Drive. 61 Exhibit "P-37", Hard Drive. 62 Exhibit "P-25", Docket- Vol. I, pp. 307 to 344 and CD. 63 Exhibit "P-25", p. 35, Docket- Vol. I, p. 342.

DECISION CTA Case No. 9030 Page 15 of35 Out of the properly supported CWT above, we have ascertained that the income payments relative to CWT amounting to P394,539, 132.52 were included as part of the Petitioner's books (trial balance as of December 31, 2012 to be presented as Exhibit P-32), audited financial statements (previously presented as Exhibit P-5) and annual income tax (previously presented as Exhibit P-3) as follows xxx: Annex Income Payment Tax Withheld Reference CWT properly Annex 3-a f" 42,116,749,625.82 f" 391,998,720.51 supported by original Annex 3-b BIR Form 2307 6,386,464.79 52,413.00 CWT duly supported Annex 3-c by original BIR Form Annex 3-d 122,269,809.16 1,215,826.21 2307 with no income payment amount Annex 3-e 137,607,740.54 1,236,453.50 indicated therein CWT duly supported 7,375,446.23 35,719.30 by original BIR Form f" 42,390,389,086.54 2307 with Petitioner's " !"394,539, 132.52 name but no Petitione~s TIN indicated therein CWT duly supported by original BIR Form 2307 with incorrect Petitioner's TIN indicated therein CWT duly supported by original BIR Form 2307 with incorrect income payment amount and Petitione~s TIN indicated therein Total From the foregoing, the Court notes that out of the total claimed CWT for CY 2012 of P467,578,787.20, only the CWT of t-391 ,998,720.51 (under Annex 3-a of Exhibit "P-25") was properly supported by original BIR Forms No. 2307 and the related income payments of P42,116,749,625.82 were traced to the gross income recorded in petitioner's books and reported in its AFS and Annual ITR for CY 2012. However, upon further examination of petitioner's supporting documents, the Court finds that the CWT of P391 ,998, 720.51 must be reduced by P1 0,133,877.19 for not being properly supported by BIR Forms No. 2307, detailed as follows: ~

DECISION CTA Case No. 9030 Page 16 of35 Exhibit Payor/Withholding Agent Income Payment CWT Amount CWT supported by BIR Forms No. 2307 with incorrect petitioner's registered name P- 593 EAST AVENUE MEDICAL CENTER "' 177,555.00 "' 1,585.31 P- 594 EAST AVENUE MEDICAL CENTER 245,203.20 2,189.31 P- 595 EAST AVENUE MEDICAL CENTER 242,400.00 2,164.29 P- 596 EAST AVENUE MEDICAL CENTER 57,852.00 516.54 P- 597 EAST AVENUE MEDICAL CENTER 75,390.00 673.13 P- 598 EAST AVENUE MEDICAL CENTER 117,000.00 1,044.64 P- 599 EAST AVENUE MEDICAL CENTER 6,495.00 57.99 P- 600 EAST AVENUE MEDICAL CENTER 197,200.00 1,760.71 P- 606 EAST AVENUE MEDICAL CENTER 182,928.30 1,633.29 P- 607 EAST AVENUE MEDICAL CENTER 323,900.00 2,891.96 P- 608 EAST AVENUE MEDICAL CENTER 48,632.00 434.21 P- 609 EAST AVENUE MEDICAL CENTER 17,000.00 151.79 P- 610 EAST AVENUE MEDICAL CENTER 103,581.00 924.83 P- 611 EAST AVENUE MEDICAL CENTER 41,250.00 368.30 P- 612 EAST AVENUE MEDICAL CENTER 216,145.00 1,929.87 P- 730 DYNASTY MANAGEMENT & 263,490.32 P- 731 DEVELOPMENT CORP. 102,493.10 2,352.60 DYNASTY MANAGEMENT & DEVELOPMENT CORP. 915.12 P- 985 TAl-PAN DEVELOPMENT INCORPORATED 74,029.00 740.29 IGAISANO CITY OZAMIZ) P- 986 TAl-PAN DEVELOPMENT INCORPORATED 240,744.00 2,407.44 IGAISANO CITY OZAMIZ) P- 987 TAl-PAN DEVELOPMENT INCORPORATED 66,749.00 667.49 IGAISANO CITY OZAMIZ) P- 988 TAl-PAN DEVELOPMENT INCORPORATED 21,969.00 219.69 P- 1044 IGAISANO CITY OZAMIZ) 26,769.23 267.69 P- 1045 LOPUE'S VALUE STORE- 888 12,501.54 125.02 P- 1046 LOPUE'S VALUE STORE- 888 P- 1047 LOPUE'S VALUE STORE- 888 5,204.56 52.05 P- 1050 LOPUE'S VALUE STORE- 888 21,948.67 219.49 P- 1054 LOPUE'S VALUE STORE- 888 17,043.19 170.43 P- 1063 LOPUE'S VALUE STORE- 888 31,262.07 312.62 P- 1064 LOPUE'S VALUE STORE- HINIGARAN 28,404.54 284.05 P- 1066 LOPUE'S VALUE STORE- HINIGARAN 33,028.72 330.29 P- 1067 LOPUE'S VALUE STORE- HINIGARAN 110,971.78 1,109.72 P- 1068 LOPUE'S VALUE STORE- HINIGARAN 32,052.63 320.53 P- 1081 LOPUE'S VALUE STORE- HINIGARAN 20,185.15 201.85 P- 1082 LUNG CENTER OF THE PHIL. 13,122.20 117.16 P- 1083 LUNG CENTER OF THE PHIL. 17,349.00 154.90 P- 1084 LUNG CENTER OF THE PHIL. 33,495.60 299.07 P- 1085 LUNG CENTER OF THE PHILIPPINES 98,218.06 876.95 P- 1086 LUNG CENTER OF THE PHILIPPINES 112,689.16 1,006.15 P- 2114 LUNG CENTER OF THE PHIL. 263,739.00 2,354.81 P- 2115 CHERRY FOODARAMA, INC 2,222,922.00 22,229.22 P- 2116 CHERRY FOODARAMA, INC 305,756.00 3,057.56 P- 2137 CHERRY FOODARAMA, INC 74,092.00 740.92 P- 2138 CITY SUPERMARKET INCORPORATED P- 2140 CITY SUPERMARKET INCORPORATED 3,597.59 35.98 P- 2141 CITY SUPERMARKET INCORPORATED 934,539.69 9,345.40 P- 2173 CITY SUPERMARKET INCORPORATED 411,189.00 4,111.89 P- 2174 COSTSAVER'S SUPERMARKET INC. 388,549.00 3,885.49 P- 2185 COSTSAVER'S SUPERMARKET INC. 1,309,791.92 13,097.97 CSI WAREHOUSE CLUB, INC. 1,999,776.10 19,997.76 1 ,908,149.34 19,081.49

DECISION CTA Case No. 9030 Pagel7of35 P- 2187 CSI WAREHOUSE CLUB, INC. 1 '702,401.43 17,024.01 P- 2189 CSI WAREHOUSE CLUB, INC. 443,513.68 4,435.14 P- 2190 CSI WAREHOUSE CLUB, INC. 155,376.50 1,553.77 DAVAO CENTRAL WAREHOUSE CLUB, P- 2207 INC. 253,905.00 2,539.05 DAVAO CENTRAL WAREHOUSE CLUB, P- 2208 INC. 270,213.00 2,702.13 DAVAO CENTRAL WAREHOUSE CLUB, P- 2209 INC. 320,894.00 3,208.94 P- 2382 FELCRIS SUPERMARKET, INC. 278,172.00 2,781.72 P- 2383 FELCRIS SUPERMARKET, INC. 2,196,261.00 21,962.61 P- 2641 LOPUE'S VALUE STORE-888 P- 2643 LOPUE'S VALUE STORE-888 20,500.71 205.01 P- 2644 LOPUE'S VALUE STORE-888 5,980.18 59.80 P- 2645 LOPUE'S VALUE STORE-888 3,734.60 37.35 P- 2646 LOPUE'S VALUE STORE-888 P- 2647 LOPUE'S VALUE STORE-888 30,388.93 303.89 P- 2648 LOPUE'S VALUE STORE-HINIGARAN 17,808.13 178.08 P- 2649 LOPUE'S VALUE STORE-HINIGARAN P- 2650 LOPUE'S VALUE STORE-HINIGARAN 5,980.18 59.80 P- 2651 LOPUE'S VALUE STORE-HINIGARAN 12,035.47 120.35 P- 2652 LOPUE'S VALUE STORE-HINIGARAN P- 2654 LOPUE'S VALUE STORE-SAGAY 5,634.75 56.35 P- 2671 LUNG CENTER OF THE PHILIPPINES 13,621.52 136.22 P- 2672 LUNG CENTER OF THE PHILIPPINES 13,404.27 134.04 P- 2673 LUNG CENTER OF THE PHILIPPINES P- 2674 LUNG CENTER OF THE PHILIPPINES 6,560.04 65.60 P- 2675 LUNG CENTER OF THE PHILIPPINES 2,874.98 28.75 P- 2676 LUNG CENTER OF THE PHILIPPINES 50,409.84 450.09 P- 2677 LUNG CENTER OF THE PHILIPPINES 140,000.00 1,250.00 P- 2678 LUNG CENTER OF THE PHILIPPINES 34,200.00 305.36 P- 2679 LUNG CENTER OF THE PHILIPPINES 53,460.00 477.32 P- 2680 LUNG CENTER OF THE PHILIPPINES 163,800.00 1,462.50 P- 2681 LUNG CENTER OF THE PHILIPPINES 26,020.20 232.32 P- 2682 LUNG CENTER OF THE PHILIPPINES 12,629.95 112.77 P- 2683 LUNG CENTER OF THE PHILIPPINES 13,111.30 117.07 P- 2684 LUNG CENTER OF THE PHILIPPINES 20,383.44 182.00 P- 2685 LUNG CENTER OF THE PHILIPPINES 20,800.00 185.71 P- 2686 LUNG CENTER OF THE PHILIPPINES 24 961.00 222.81 P- 2687 LUNG CENTER OF THE PHILIPPINES 35,400.35 316.08 P- 2688 LUNG CENTER OF THE PHILIPPINES 38,400.00 342.86 P- 2689 LUNG CENTER OF THE PHILIPPINES 41,250.00 368.30 P- 2690 LUNG CENTER OF THE PHILIPPINES 41,872.22 373.86 P- 2691 LUNG CENTER OF THE PHILIPPINES 47,565.90 424.70 P- 2692 LUNG CENTER OF THE PHILIPPINES 59,051.99 527.25 P- 2693 LUNG CENTER OF THE PHILIPPINES 64,035.03 571.74 P- 2694 LUNG CENTER OF THE PHILIPPINES 75,060.00 670.18 P- 2695 LUNG CENTER OF THE PHILIPPINES 93,027.04 830.60 P- 2696 LUNG CENTER OF THE PHILIPPINES 96,081.65 857.87 P- 2697 LUNG CENTER OF THE PHILIPPINES 102,960.00 919.29 P- 2698 LUNG CENTER OF THE PHILIPPINES 130,320.00 1,163.57 P- 3417 EAST AVENUE MEDICAL CENTER 235,000.00 2,098.21 P- 3418 EAST AVENUE MEDICAL CENTER 235,000.00 2,098.21 P- 3419 EAST AVENUE MEDICAL CENTER 258,200.00 2,305.36 P- 3587 LOPUE'S VALUE STORE 888 263,739.00 2,354.81 P- 3588 LOPUE'S VALUE STORE 888 440,895.00 3,936.56 P- 3589 LOPUE'S VALUE STORE 888 124,500.00 1,111.61 83,895.00 749.06 66,000.00 589.29 3,373.38 33.73 41 021.66 410.22 31,360.56 313.61

DECISION CTA Case No. 9030 Page 18 of35 P- 3592 LOPUE'S VALUE STORE 888 44,561.21 445.61 P- 3593 LOPUE'S VALUE STORE 888 13,680.75 136.81 P- 3607 LUNG CENTER OF THE PHILIPPINES 25,704.00 229.50 P- 3608 LUNG CENTER OF THE PHILIPPINES 19,096.00 170.00 P- 3609 LUNG CENTER OF THE PHILIPPINES P- 3610 LUNG CENTER OF THE PHILIPPINES 3,756.80 33.54 LUNG CENTER OF THE PHILIPPINES 263,088.72 2,349.01 P- 3611 LUNG CENTER OF THE PHILIPPINES 130,320.00 1 '163.57 LUNG CENTER OF THE PHILIPPINES P- 3612 LUNG CENTER OF THE PHILIPPINES 9,800.00 87.50 P- 3613 LUNG CENTER OF THE PHILIPPINES 9,800.00 87.50 P- 3614 LUNG CENTER OF THE PHILIPPINES 83,367.49 744.35 P- 3615 LUNG CENTER OF THE PHILIPPINES 87,042.71 777.17 P- 3616 LUNG CENTER OF THE PHILIPPINES 72,562.50 647.88 P- 3617 LUNG CENTER OF THE PHILIPPINES 9,392.00 83.86 P- 3618 TABACO LIBERTY COMMERCIAL CENTER 3,398.00 30.34 P- 3619 INC. 100,000.00 892.86 TABACO LIBERTY COMMERCIAL CENTER P- 3679 INC. 54,827.03 548.27 TABACO LIBERTY COMMERCIAL CENTER P- 3680 INC. 2,417.78 24.17 TABACO LIBERTY COMMERCIAL CENTER P- 3681 INC. 16,586.35 165.86 TABACO LIBERTY COMMERCIAL CENTER P- 3684 INC. 58,776.24 587.76 TABACO LIBERTY COMMERCIAL CENTER P- 3685 INC. 10,435.71 104.35 LOPUE'S SAN SEBASTIAN P- 3686 LOPUE'S SAN SEBASTIAN 113,648.88 1,136.48 P- 3699 LOPUE'S VALUE STORE- HINIGARAN 20,867.54 208.68 P- 3702 LOPUE'S VALUE STORE- HINIGARAN 23,358.22 233.58 P- 3705 LOPUE'S VALUE STORE- HINIGARAN 52,315.26 523.15 P- 3706 LOPUE'S VALUE STORE- HINIGARAN 15,753.83 157.54 P- 3707 LOPUE'S VALUE STORE- HINIGARAN 8,278.46 82.78 P- 3709 DAILY COMMODITIES INC. 11,680.59 116.81 P- 3710 DAILY COMMODITIES INC. 27,537.78 275.38 P- 3731 DAILY COMMODITIES INC. 64,079.00 640.79 P- 3733 CITY SUPERMARKET INCORPORATED 18,318.00 183.18 P- 3734 CITY SUPERMARKET INCORPORATED 10 985.00 109.85 P- 4266 EAST AVENUE MEDICAL CENTER P- 4272 EAST AVENUE MEDICAL CENTER 397,462.39 3,974.62 P- 4395 EAST AVENUE MEDICAL CENTER 592,082.84 5,920.83 P- 4396 EAST AVENUE MEDICAL CENTER 127,500.00 1,138.39 P- 4397 EAST AVENUE MEDICAL CENTER 180,000.00 1,607.14 P- 4398 EAST AVENUE MEDICAL CENTER P- 4399 EAST AVENUE MEDICAL CENTER 84,372.00 753.32 P- 4400 EAST AVENUE MEDICAL CENTER 375,000.00 3,348.21 P- 4401 EAST AVENUE MEDICAL CENTER P- 4402 EAST AVENUE MEDICAL CENTER 34,850.00 311.16 P- 4403 EAST AVENUE MEDICAL CENTER 120,000.00 1,071.43 P- 4404 EAST AVENUE MEDICAL CENTER 146,895.00 1,311.56 P- 4405 EAST AVENUE MEDICAL CENTER P- 4406 EAST AVENUE MEDICAL CENTER 43,950.00 392.41 P- 4407 EAST AVENUE MEDICAL CENTER 513,980.00 4,589.11 P- 4408 EAST AVENUE MEDICAL CENTER P- 4409 EVER COMMONWEALTH CENTER, INC. 30,140.00 269.11 P- 4410 EVER COMMONWEALTH CENTER, INC. 31,410.00 280.45 P- 4444 EVER COMMONWEALTH CENTER, INC. 36,030.00 321.70 P- 4445 53,370.00 476.52 P- 4446 104,260.00 930.89 385,547.20 3,442.39 66,600.00 594.64 4,230,684.74 42,306.83 1 ,633,950.21 16,339.50 170,165.71 1,701.66

DECISION CTA Case No. 9030 Page 19 of35 P- 4447 EVER COMMONWEALTH CENTER, INC. 451,104.38 4,511.04 P- 4448 EVER COMMONWEALTH CENTER, INC. 74,058.53 740.59 P- 4471 EVER COMMONWEALTH CENTER, INC. 59 752.01 597.53 P- 4472 EVER COMMONWEALTH CENTER, INC. P- 4475 EVER COMMONWEALTH CENTER, INC. 4,230,684.74 42,306.83 P- 4476 EVER COMMONWEALTH CENTER, INC. 4,636.61 46.36 P- 4477 EVER COMMONWEALTH CENTER, INC. P- 4480 EVER COMMONWEALTH CENTER, INC. 70,549.50 705.49 P- 4571 EVER SHOPPERS, INC. 171,375.31 1,713.76 P- 4572 EVER SHOPPERS, INC. P- 4573 EVER SHOPPERS, INC. 11,748.26 117.48 P- 4574 EVER SHOPPERS, INC. 974,366.01 9,743.66 P- 4575 EVER SHOPPERS, INC. P- 4576 EVER SHOPPERS, INC. 4,416.85 44.16 P- 4577 EVER SHOPPERS, INC. 22,464.75 224.65 P- 4578 EVER SHOPPERS, INC. 106,722.51 1,067.23 TAl- P~~ DEV'T INC. (GAISANO CITY 110,087.68 1,100.88 P- 4698 OZAMIS 150,118.03 1,501.18 TAl- P~~ DEV'T INC. (GAISANO CITY P- 4699 OZAMIS 8,566.30 85.65 P- 4964 ILOILO GQ ENTERPRISES 26,130.77 261.30 P- 4965 ILOILO GQ ENTERPRISES P- 4997 JARO SUPERMART 27,813.00 278.13 P- 4998 JARO SUPERMART P- 4999 JARO SUPERMART 13,826.00 138.26 P- 5059 LOPUE'S VALUE STORE- HINIGARAN 1,263,589.85 12,635.92 P- 5060 LOPUE'S VALUE STORE- HINIGARAN 1,983,741.86 19,837.42 P- 5062 LOPUE'S VALUE STORE- HINIGARAN 1 '129,875.29 11,298.77 P- 5065 LOPUE'S VALUE STORE 888 P- 5068 LOPUE'S VALUE STORE 888 93,766.80 937.68 P- 5069 LOPUE'S VALUE STORE 888 875,587.87 8,755.90 P- 5073 LOPUE'S VALUE STORE LVH P- 5084 LUNG CENTER OF THE PHILIPPINES 17,382.32 173.82 P- 5085 LUNG CENTER OF THE PHILIPPINES 2,990.09 29.90 P- 5086 LUNG CENTER OF THE PHILIPPINES 5,781.60 57.82 P- 5087 LUNG CENTER OF THE PHILIPPINES P- 5088 LUNG CENTER OF THE PHILIPPINES 55,120.55 551.21 P- 5089 LUNG CENTER OF THE PHILIPPINES 15,559.62 155.60 P- 5090 LUNG CENTER OF THE PHILIPPINES 19,618.62 196.19 P- 5091 LUNG CENTER OF THE PHILIPPINES 88,736.96 887.37 P- 5909 EAST AVENUE MEDICAL CENTER 235,000.00 2,098.21 P- 5910 EAST AVENUE MEDICAL CENTER 130,320.00 1,163.57 P- 5911 EAST AVENUE MEDICAL CENTER 102,960.00 919.29 P- 5912 EAST AVENUE MEDICAL CENTER 60,000.00 535.71 P- 5913 EAST AVENUE MEDICAL CENTER 38,400.00 342.86 P- 5914 EAST AVENUE MEDICAL CENTER 258,200.00 2,305.36 P- 5915 EAST AVENUE MEDICAL CENTER P- 5916 EAST AVENUE MEDICAL CENTER 4,200.00 37.50 P- 5917 EAST AVENUE MEDICAL CENTER 75,060.00 670.18 P- 6083 FAR EAST NOBLE HOUSE 219,069.00 1,955.97 P- 6084 FAR EAST NOBLE HOUSE 31,110.00 277.77 P- 6476 LOPUE'S SAN SEBASTIAN 360,000.00 3,214.29 P- 6480 LOPUE'S VALUE STORE- HINIGARAN 67,920.00 606.43 P- 6481 LOPUE'S VALUE STORE- 888 544,200.00 4,858.93 P- 6494 LUNG CENTER OF THE PHILIPPINES 125,000.00 1,116.07 P- 7328 CHERRY FOODARAMA,INC 30,529.24 272.58 172,758.00 1,542.48 127,000.00 1,133.93 174,389.06 1,557.05 620,565.00 5,540.76 21,736.54 217.37 45,940.20 459.40 147,746.29 1,477.46 130,000.00 1,160.71 4,426,085.00 ~ 44,260.8F

DECISION CTA Case No. 9030 Page 20 of35 P- 7329 CHERRY FOODARAMA,INC 13,204.00 132.04 P- 7330 CHERRY FOODARAMA,INC 110,356.00 1,103.56 P- 7331 CHERRY FOODARAMA,INC 549,658.00 5,496.58 P- 7332 CHERRY FOODARAMA,INC 228,229.00 2,282.29 P- 7333 CHERRY FOODARAMA,INC 201,879.00 2,018.79 P- 7441 EAST AVENUE MEDICAL CENTER 30,800.00 P- 7442 EAST AVENUE MEDICAL CENTER 86,850.00 275.00 P- 7443 EAST AVENUE MEDICAL CENTER 90,281.00 775.45 P- 7444 EAST AVENUE MEDICAL CENTER 49,000.00 806.08 P- 7445 EAST AVENUE MEDICAL CENTER 127,500.00 437.50 P- 7446 EAST AVENUE MEDICAL CENTER 116,800.20 1,138.39 P- 7447 EAST AVENUE MEDICAL CENTER 15,390.00 1,042.86 137.41 P- 7484 FLORES, WINSTON JHON TIZON I 4,963.90 FARMACIA WIN -J 49.64 P- 7485 102,703.65 P- 7908 FLORES, WINSTON JHON TIZON I 43,699.19 1,027.04 P- 7909 FARMACIA WIN -J 319,336.44 437.00 JARO SUPERMART P- 8000 JARO SUPERMART 9,782.46 3,193.37 P- 8039 TABACO LIBERTY COMMERCIAL CENTER 1,884.75 P- 8040 INC. 4,098.84 97.82 P- 8051 LOPUE'S VALUE STORE- 888 59,658.93 18.85 P- 8052 LOPUE'S VALUE STORE- 888 38,400.00 40.99 P- 8053 LUNG CENTER OF THE PHILIPPINES 40,666.00 532.67 P- 8054 LUNG CENTER OF THE PHILIPPINES 130,320.00 342.86 P- 8055 LUNG CENTER OF THE PHILIPPINES 348,240.00 363.09 P- 8056 LUNG CENTER OF THE PHILIPPINES 15,085.28 1,163.57 P- 8057 LUNG CENTER OF THE PHILIPPINES 9,984.00 3,109.29 P- 8058 LUNG CENTER OF THE PHILIPPINES 6,934.00 134.69 P- 8059 LUNG CENTER OF THE PHILIPPINES 18,212.78 89.14 P- 8060 LUNG CENTER OF THE PHILIPPINES 25,237.56 61.91 P- 8061 LUNG CENTER OF THE PHILIPPINES 107,649.00 162.61 P- 8062 LUNG CENTER OF THE PHILIPPINES 440,895.00 225.34 P- 8063 LUNG CENTER OF THE PHILIPPINES 4,200.00 961.15 P- 8064 LUNG CENTER OF THE PHILIPPINES 75,000.00 3,936.56 P- 8065 LUNG CENTER OF THE PHILIPPINES 4,919.60 37.50 P- 8066 LUNG CENTER OF THE PHILIPPINES 47,925.00 669.64 P- 8067 LUNG CENTER OF THE PHILIPPINES 31,074.15 43.93 P- 8068 LUNG CENTER OF THE PHILIPPINES 75,007.20 427.90 P- 8069 LUNG CENTER OF THE PHILIPPINES 26,023.50 277.45 P- 8070 LUNG CENTER OF THE PHILIPPINES 45,000.00 669.71 P- 8071 LUNG CENTER OF THE PHILIPPINES 11,158.60 232.35 P- 8072 LUNG CENTER OF THE PHILIPPINES 175,600.00 401.79 P- 8073 LUNG CENTER OF THE PHILIPPINES 37,998.00 99.63 P- 8074 LUNG CENTER OF THE PHILIPPINES 32,475.40 1,567.86 P- 8075 LUNG CENTER OF THE PHILIPPINES 4,200.00 339.27 P- 8076 LUNG CENTER OF THE PHILIPPINES 235,000.00 289.96 P- 8077 LUNG CENTER OF THE PHILIPPINES 6,566.00 37.50 P- 8078 LUNG CENTER OF THE PHILIPPINES 9,170.00 2,098.21 P- 8109 LUNG CENTER OF THE PHILIPPINES 616,745.94 58.63 P- 8211 LUNG CENTER OF THE PHILIPPINES 87,967.00 81.88 P- 8212 MANDURRIAO SUPERMART 33,365.00 6,167.45 P- 8213 DAILY COMMODITIES INC. 16,029.00 879.67 DAILY COMMODITIES INC. 333.65 P- 8447 DAILY COMMODITIES INC. 89,654.07 160.29 SOUTHERN PHILIPPINES MEDICAL CENTER ~ 800.48

DECISION CTA Case No. 9030 Page 21 of35 P- 8457 SOUTHERN PHILIPPINES MEDICAL 93,100.00 831.25 CENTER 138,703.00 1,387.03 4,165,203.00 41,652.03 P- 9345 CHERRY FOODARAMA, INC. 4,382,899.00 43,828.99 1,871,867.00 18,718.67 P- 9346 CHERRY FOODARAMA, INC. 424,910.80 3,793.85 P- 9347 CHERRY FOODARAMA, INC. 16,900.00 150.89 96,954.00 865.66 P- 9348 CHERRY FOODARAMA, INC. 375,000.00 3,348.21 77,630.00 693.13 P- 9554 EAST AVENUE MEDICAL CENTER 336,000.00 3,000.00 382,500.00 3,415.18 P- 9555 EAST AVENUE MEDICAL CENTER 18,000.00 160.71 33,800.00 301.79 P- 9556 EAST AVENUE MEDICAL CENTER 311,970.00 2 785.45 296,286.10 2,645.41 P- 9557 EAST AVENUE MEDICAL CENTER 523,082.72 4,670.38 294,300.00 2,627.68 P- 9558 EAST AVENUE MEDICAL CENTER 108,885.70 972.19 134,172.00 1,197.96 P- 9559 EAST AVENUE MEDICAL CENTER 317,700.00 2,836.61 230,930.36 2,061.88 P- 9560 EAST AVENUE MEDICAL CENTER 1,893,364.86 18,933.65 61,906.31 552.73 P- 9561 EAST AVENUE MEDICAL CENTER 61,445.43 548.62 255,757.24 2,557.57 i P- 9562 EAST AVENUE MEDICAL CENTER 348,240.00 3,109.29 235,000.00 2,098.21 P- 9563 EAST AVENUE MEDICAL CENTER 14,875.00 132.81 15,737.78 140.52 P- 9564 EAST AVENUE MEDICAL CENTER 7,500.00 66.96 P- 9565 EAST AVENUE MEDICAL CENTER 62 900.00 561.61 P- 9566 EAST AVENUE MEDICAL CENTER 2,920.00 26.07 20,710.80 184.92 P- 9567 EAST AVENUE MEDICAL CENTER 30,732.87 274.40 44,730.00 399.38 P- 9568 EAST AVENUE MEDICAL CENTER 248,400.00 2,217.86 38,400.00 342.86 P- 9569 EAST AVENUE MEDICAL CENTER 235,000.00 2,098.21 140,000.00 1,250.00 P- 9570 EAST AVENUE MEDICAL CENTER 24,960.00 222.86 64,150.84 572.78 P- 10034 IS MEDICINE CORNER 12,072.75 107.79 25,454.55 227.27 P- 10041 FEGARIDO, MA. MARISSA M. 500,279.81 5,002.81 9,923,400.00 99,234.00 P- 10042 FEGARIDO, MA. MARISSA M. 10,609,812.00 106,098.12 11,774,196.62 117,741.97 P- 10065 ISETANN DEPARTMENT STORE, INC. 167,882.75 1,678.83 225,823.50 2,258.24 P- 10249 LUNG CENTER OF THE PHILIPPINES 1,466,301.19 14,663.02 12,880,882.71 128,808.84 P- 10250 LUNG CENTER OF THE PHILIPPINES 56,411,770.05 564,117.70 528,159.63 5,281.60 P- 10251 LUNG CENTER OF THE PHILIPPINES 530,523.77 I~ 5,305.24 P- 10252 LUNG CENTER OF THE PHILIPPINES P- 10253 LUNG CENTER OF THE PHILIPPINES P- 10254 LUNG CENTER OF THE PHILIPPINES P- 10255 LUNG CENTER OF THE PHILIPPINES P- 10256 LUNG CENTER OF THE PHILIPPINES P- 10257 LUNG CENTER OF THE PHILIPPINES P- 10258 LUNG CENTER OF THE PHILIPPINES P- 10259 LUNG CENTER OF THE PHILIPPINES P- 10260 LUNG CENTER OF THE PHILIPPINES P- 10261 LUNG CENTER OF THE PHILIPPINES P- 10262 LUNG CENTER OF THE PHILIPPINES P- 10263 LUNG CENTER OF THE PHILIPPINES P- 10264 LUNG CENTER OF THE PHILIPPINES P- 10265 LUNG CENTER OF THE PHILIPPINES P- 10266 LUNG CENTER OF THE PHILIPPINES P- 10342 MANDURRIAO SUPERMART P- 10589 PATIENT CARE CORPORATION P- 10590 PATIENT CARE CORPORATION P- 12558 PUREGOLD PRICE CLUB INC. P- 12559 PUREGOLD PRICE CLUB INC. P- 12560 PUREGOLD PRICE CLUB INC. P- 12561 PUREGOLD PRICE CLUB INC. P- 12570 PUREGOLD PRICE CLUB INC. P- 12571 PUREGOLD PRICE CLUB INC. P- 12572 PUREGOLD PRICE CLUB INC. P- 12573 PUREGOLD PRICE CLUB INC.

DECISION CTA Case No. 9030 Page 22 of35 P- 12574 PUREGOLD PRICE CLUB INC. 51,430,008.41 514,300.08 190,038.58 1,900.39 P- 12575 PUREGOLD PRICE CLUB INC. 252,860.87 2,528.61 P- 12576 PUREGOLD PRICE CLUB INC. 2,644,644.39 26,446.45 789,421.22 7,894.22 P- 13428 ILOILO GQ ENTERPRISES 9,740,582.28 97,405.83 P- 13611 MANDURRIAO SUPERMART 250,883.29 2,508.83 14,184.63 P- 13843 PUREGOLD PRICE CLUB INC. 1,418,462.81 5,035.40 503,540.44 3,860.59 P- 13844 PUREGOLD PRICE CLUB INC. 386,058.98 1.41 140.53 P- 13845 PUREGOLD PRICE CLUB INC. 40,096.99 4,009,699.12 409,916.56 P- 13846 PUREGOLD PRICE CLUB INC. 40,991,655.41 1,155.49 P- 13847 PUREGOLD PRICE CLUB INC. 115,549.57 15.23 1,522.50 P- 13849 PUREGOLD PRICE CLUB INC. 10,138.54 1,013,854.11 309.45 P- 13850 PUREGOLD PRICE CLUB INC. 30,944.82 495.60 49,561.18 11.64 P- 13851 PUREGOLD PRICE CLUB INC. 1,164.35 11.21 P- 14252 EVER PLUS SUPERSTORE, INC. - ROCES 1,121.40 116.40 P- 14253 EVER PLUS SUPERSTORE, INC.- ROCES 11 641.36 251.78 P- 14254 EVER PLUS SUPERSTORE, INC.- ROCES 25,176.16 2,846.89 P- 14255 EVER PLUS SUPERSTORE, INC. - ROCES 284,690.63 22.19 P- 14256 EVER PLUS SUPERSTORE, INC. - ROCES 2,218.13 16,277.93 P- 14257 EVER PLUS SUPERSTORE, INC. - ROCES 1,627,793.91 169.84 P- 14266 EVER PLUS SUPERSTORE, INC. - 16,983.75 P- 14267 MARULAS 7,861.98 P- 14268 EVER PLUS SUPERSTORE, INC. - 786,198.86 27,871.20 P- 14269 MARULAS 2,787,120.95 P- 14270 EVER PLUS SUPERSTORE, INC.- 1,912.89 P- 14271 MARULAS 191,289.13 1,176.00 EVER PLUS SUPERSTORE. INC.- 117,599.14 MARULAS 78,811.77 788.12 EVER PLUS SUPERSTORE, INC.- 8.49 MARULAS 848.89 EVER PLUS SUPERSTORE, INC. - 8,465.03 84.65 MARULAS 131,538.99 1,315.38 26,426.17 P- 14306 EVER SHOPPERS, INC. 780,369.35 264.25 11,764.44 7,803.70 P- 14307 EVER SHOPPERS, INC. 6,241,025.25 63,213.56 117.64 P- 14308 EVER SHOPPERS, INC. 13,600.64 62,410.25 207,747.20 P- 14309 EVER SHOPPERS, INC. 144,980.15 632.13 59,587.50 136.01 P- 14310 EVER SHOPPERS, INC. 4,603.72 2,077.48 1 ,880,185.66 1,449.80 P- 14311 EVER SHOPPERS INC. 595.87 1,884.75 46.04 P- 14312 EVER SHOPPERS, INC. 18,801.87 126,079.56 P- 14313 EVER SHOPPERS, INC. 18.85 55,564.28 P- 14315 EVER COMMONWEALTH CENTER, INC. 1,260.80 3,994.41 P- 14316 EVER COMMONWEALTH CENTER, INC. 555.63 P- 14317 EVER COMMONWEALTH CENTER, INC. ~ 39.94 P- 14318 EVER COMMONWEALTH CENTER, INC. P- 14319 EVER COMMONWEALTH CENTER, INC. P- 14320 EVER COMMONWEALTH CENTER, INC. P- 14321 EVER COMMONWEALTH CENTER, INC. P- 14322 EVER COMMONWEALTH CENTER, INC. P- 14323 EVER COMMONWEALTH CENTER, INC. P- 14324 EVER COMMONWEALTH CENTER, INC. P- 14325 EVER COMMONWEALTH CENTER, INC. P- 14326 EVER COMMONWEALTH CENTER, INC. EVER PLUS SUPERSTORE, INC. - SAPANG P- 14327 PALAY EVER PLUS SUPERSTORE, INC. - SAPANG P- 14328 PALAY EVER PLUS SUPERSTORE, INC. - SAPANG P- 14329 PALAY EVER PLUS SUPERSTORE, INC. - SAPANG P- 14330 PALAY

DECISION CTA Case No. 9030 Page 23 of35 P- 14331 EVER PLUS SUPERSTORE, INC. - SAPANG 7,770.00 77.70 P- 14332 PALAY P- 14333 EVER PLUS SUPERSTORE, INC. - SAPANG 1,776,585.47 17,765.84 PALAY EVER PLUS SUPERSTORE, INC. - SAPANG 2,080.77 20.81 PALAY 1,277,706.86 12,777.08 P- 14334 EVER COMMONWEALTH CENTER, INC. 27,105.75 271.06 167,246.67 1,672.47 P- 14335 EVER COMMONWEALTH CENTER, INC. 171,497.59 1,714.97 405,393.77 4,053.94 P- 14336 EVER COMMONWEALTH CENTER, INC. 7,212.61 72.13 P- 14337 EVER COMMONWEALTH CENTER, INC. 47,383.54 473.83 5,903,733.33 59,037.33 P- 14338 EVER COMMONWEALTH CENTER, INC. 7,381.50 73.82 P- 14339 EVER COMMONWEALTH CENTER, INC. 13,542.09 135.42 5,119.87 51.20 P- 14340 EVER COMMONWEALTH CENTER, INC. 66,145.89 661.46 35,723.62 357.24 P- 14341 EVER COMMONWEALTH CENTER, INC. 1,048,526.27 10,485.26 P- 14343 EVER COMMONWEALTH CENTER, INC. 4,830.70 48.30 P- 14344 EVER COMMONWEALTH CENTER, INC. 6,472.16 64.72 P- 14345 EVER COMMONWEALTH CENTER, INC. 1,625,430.49 16,254.31 P- 14346 EVER COMMONWEALTH CENTER, INC. 91,570.93 915.70 P- 14347 EVER COMMONWEALTH CENTER, INC. 45,249.57 452.49 P- 14348 EVER COMMONWEALTH CENTER, INC. 8,211.11 82.11 P- 14349 EVER PLUS SUPERSTORE, INC. - SAPANG 738,490.91 7,384.92 P- 14350 PALAY P- 14351 EVER PLUS SUPERSTORE, INC. - SAPANG 10,547.25 105.47 P- 14352 PALAY 82,320.97 823.21 P- 14353 EVER PLUS SUPERSTORE, INC.- SAPANG 136,553.46 1,365.53 P- 14354 PALAY 206,902.19 2,069.02 EVER PLUS SUPERSTORE, INC. - SAPANG PALAY 7236.16 72.36 EVER PLUS SUPERSTORE, INC. - SAPANG 13,083.19 130.84 PALAY 4,159,874.14 41,598.74 EVER PLUS SUPERSTORE, INC. - SAPANG 136,923.09 1,369.22 PALAY 5,318.25 53.18 P- 14355 EVER SHOPPERS, INC. 849,251.21 8,492.52 P- 14356 EVER SHOPPERS, INC. 28,669.13 286.70 48,386.78 483.86 P- 14357 EVER SHOPPERS, INC. 56,809.67 568.11 P- 14358 EVER SHOPPERS, INC. 1,140,192.49 11,401.96 P- 14359 EVER SHOPPERS, INC. 1,448,252.26 14,482.37 P- 14360 EVER SHOPPERS, INC. 81,990.66 819.91 P- 14361 EVER SHOPPERS INC. 278,843.48 2,788.42 P- 14362 EVER SHOPPERS, INC. 79,012,751.88 790,127.25 P- 14364 EVER PLUS SUPERSTORE, INC.- ROCES 8,062,580.31 80,625.80 P- 14365 EVER PLUS SUPERSTORE, INC. - ROCES 7,669,074.38 76,690.87 P- 14366 EVER PLUS SUPERSTORE, INC. - ROCES 958.551.83 ~ 9,585.58 P- 14367 EVER PLUS SUPERSTORE, INC.- ROCES P- 14368 EVER PLUS SUPERSTORE, INC. - ROCES ROBINSONS SUPERMARKET P- 14611 CORPORATION ROBINSONS SUPERMARKET P- 14612 CORPORATION ROBINSONS SUPERMARKET P- 14613 CORPORATION ROBINSONS SUPERMARKET P- 14614 CORPORATION ROBINSONS SUPERMARKET P- 14615 CORPORATION ROBINSONS SUPERMARKET P- 14616 CORPORATION ROBIN SONS SUPERMARKET P- 14617 CORPORATION ROBINSONS SUPERMARKET P- 14618 CORPORATION ROBINSONS SUPERMARKET P- 14619 CORPORATION

DECISION 1,756,190.85 17,561.91 CTA Case No. 9030 724,173.30 7,241.73 Page 24 of35 1,347,874.50 13,478.75 P- 16492 PUREGOLD PRICE CLUB INC 2,079,035.72 20,790.37 P- 16493 PUREGOLD PRICE CLUB INC 51,325,463.50 513,254.63 P- 16494 PUREGOLD PRICE CLUB INC 12,794,024.28 127,940.25 P- 16495 PUREGOLD PRICE CLUB INC 11,907,727.30 119,077.28 P- 16496 PUREGOLD PRICE CLUB INC P- 16497 PUREGOLD PRICE CLUB INC 990,262.34 9,902.62 P- 16498 PUREGOLD PRICE CLUB INC 1,509,082.04 15,090.82 P- 18311 CSI WAREHOUSE CLUB INC P- 18313 CSI WAREHOUSE CLUB INC 172,986.32 1,729.86 P- 18315 CSI WAREHOUSE CLUB INC 242,839.07 2,428.39 P- 18318 COSTSAVERS SUPERMARKET INC P- 18319 COSTSAVERS SUPERMARKET INC 18,172.11 181.72 P- 18325 COSTSAVERS SUPERMARKET INC 1,678,802.83 16,788.03 P- 18369 EAST AVENUE MEDICAL CENTER i P- 18370 EAST AVENUE MEDICAL CENTER 135,527.20 1,227.92 P- 18371 EAST AVENUE MEDICAL CENTER 127,000.00 1,133.93 P- 18372 EAST AVENUE MEDICAL CENTER 165,852.00 1,480.82 P- 18373 EAST AVENUE MEDICAL CENTER 66,289.80 P- 18536 LUNG CENTER OF THE PHILIPPINES 30,720.00 591.87 P- 18537 LUNG CENTER OF THE PHILIPPINES 23,823.52 274.29 P- 18538 LUNG CENTER OF THE PHILIPPINES 34,306.90 212.71 P- 18539 LUNG CENTER OF THE PHILIPPINES 306.31 P- 18540 LUNG CENTER OF THE PHILIPPINES 38,400.00 342.86 P- 18541 LUNG CENTER OF THE PHILIPPINES 11,090.00 P- 18542 LUNG CENTER OF THE PHILIPPINES 10,130.00 99.02 P- 18543 LUNG CENTER OF THE PHILIPPINES 6,934.00 90.45 P- 19294 EVER COMMONWEALTH CENTER INC 61.91 P- 19295 EVER COMMONWEALTH CENTER INC 2,217.84 19.80 P- 19296 EVER COMMONWEALTH CENTER INC 31,950.00 285.27 P- 19297 EVER COMMONWEALTH CENTER INC 13.70 P- 19298 EVER COMMONWEALTH CENTER INC 1,370.25 12.08 P- 19299 EVER COMMONWEALTH CENTER INC 1,207.50 306.06 P- 19306 EVER PLUS SUPERSTORE INC -ROCES 30,606.54 2,101.35 P- 19307 EVER PLUS SUPERSTORE INC -ROCES 210,134.08 512.48 P- 19308 EVER PLUS SUPERSTORE INC -ROCES 51,248.01 7,311.74 P- 19309 EVER PLUS SUPERSTORE INC -ROCES 731,174.67 495.27 P- 19310 EVER PLUS SUPERSTORE INC -ROCES 49,527.16 1,621.48 P- 19311 EVER PLUS SUPERSTORE INC -ROCES 162,148.31 6,159.26 P- 19312 EVER PLUS SUPERSTORE INC -LORES 615,924.78 79.17 P- 19313 EVER PLUS SUPERSTORE INC -LORES 7,917.00 330.20 P- 19314 EVER PLUS SUPERSTORE INC -LORES 33,020.56 22.85 P- 19315 EVER PLUS SUPERSTORE INC -LORES 2,285.75 330.35 P- 19316 EVER PLUS SUPERSTORE INC -LORES 33,035.07 4,173.17 P- 19317 EVER PLUS SUPERSTORE INC -LORES 417,317.32 10,249.31 P- 19318 EVER PLUS SUPERSTORE INC -LORES 1,024,930.04 82.20 P- 19319 EVER PLUS SUPERSTORE INC -LORES 8,218.87 41.10 P- 19419 EVER SHOPPERS INC 4,110.75 15.37 P- 19420 EVER SHOPPERS INC 1,536.59 24.59 P- 19421 EVER SHOPPERS INC 2,459.73 146.56 P- 19422 EVER SHOPPERS INC 14,656.89 8,947.93 P- 19423 EVER SHOPPERS INC 894,794.11 39.05 P- 19424 EVER SHOPPERS INC 3,904.87 173.99 P- 19425 EVER SHOPPERS INC 17,398.50 889.12 P- 19426 EVER SHOPPERS INC 88,912.39 1,173.95 P- 19427 EVER SHOPPERS INC 117,395.52 2,393.34 P- 19428 EVER COMMONWEALTH CENTER INC 239,335.36 81.60 8,159.71 292.73 29,273.30 27,323.01 2, 732,301.71 3,055.98 fJ 3056

DECISION CTA Case No. 9030 Page 25 of35 P- 19429 EVER COMMONWEALTH CENTER INC 182,487.43 1,824.88 P- 19430 EVER COMMONWEALTH CENTER INC 179,262.46 1,792.61 P- 19431 EVER COMMONWEALTH CENTER INC 536,129.80 5,361.29 P- 19432 EVER COMMONWEALTH CENTER INC P- 19433 EVER COMMONWEALTH CENTER INC 10,412.44 104.11 P- 19434 EVER COMMONWEALTH CENTER INC 62,941.45 629.40 P- 19954 LUNG CENTER OF THE PHILIPPINES 5, 732,386.06 57,323.86 P- 19955 LUNG CENTER OF THE PHILIPPINES 258,200.00 2,305.36 P- 19956 LUNG CENTER OF THE PHILIPPINES 235,000.00 2,098.21 P- 19958 LUNG CENTER OF THE PHILIPPINES 130,320.00 1,163.57 P- 19959 LUNG CENTER OF THE PHILIPPINES 90,833.26 811.01 P- 19960 LUNG CENTER OF THE PHILIPPINES 235,000.00 2,098.21 P- 19961 LUNG CENTER OF THE PHILIPPINES 89,263.68 797.00 P- 19962 LUNG CENTER OF THE PHILIPPINES 133,655.70 1,193.35 P- 19963 LUNG CENTER OF THE PHILIPPINES 82,996.88 741.04 P- 19964 LUNG CENTER OF THE PHILIPPINES 75,060.00 670.18 P- 19965 LUNG CENTER OF THE PHILIPPINES 20,383.44 182.00 DYNASTY MANAGEMENT & 190,960.00 1,705.00 P- 20522 DEVELOPMENT CORP./ G. SOUTH DAVAO 173,450.89 1,548.67 P- 20523 DYNASTY MANAGEMENT & P- 21154 DEVELOPMENT CORP./ G. SOUTH 24,420.20 218.04 P- 21155 DAVAO 162,000.00 1,446.43 P- 21219 EAST AVENUE MEDICAL CENTER 157,020.00 1,401.96 P- 21293 EAST AVENUE MEDICAL CENTER P- 21294 TAN, GINA R./GINN PHARMACY 22,451.68 224.52 P- 21295 EAST AVENUE MEDICAL CENTER 78,858.60 704.09 P- 21296 EVER PLUS SUPERSTORE INC 1 ,058,380.48 10,583.80 P- 21297 EVER PLUS SUPERSTORE INC- RECTO 591,108.74 5,911.09 P- 21298 EVER PLUS SUPERSTORE INC- RECTO 20,104.41 201.04 P- 21299 EVER PLUS SUPERSTORE INC- RECTO 266,283.34 2,662.83 EVER PLUS SUPERSTORE INC- RECTO 25,380.18 253.80 P- 21300 EVER SHOPPERS INC 1,919,452.09 19,194.52 P- 21301 EVER PLUS SUPERSTORE INC - 11TH P- 21302 AVE. 890,477.33 8,904.78 EVER PLUS SUPERSTORE INC- RECTO 1,327,628.80 13,276.30 EVER PLUS SUPERSTORE INC Subtotal 126,976.77 1,269.77 538,909,471.76 5,363,435.27 CWT suooorted bv SIR Forms No. 2307 with incorrect/unreadable TIN of oetitioner P- 2041 BEROVAN MARKETING INC. 23,021,353.00 230,213.53 DYNASTY MANAGEMENT & 92,808.00 928.08 P- 18716 DEVELOPMENT CORP./ G. TABUNOK 171.37 DYNASTY MANAGEMENT & 17,137.00 107.14 P- 18717 DEVELOPMENT CORP. I G. TABUNOK 10,714.28 486.17 P- 13129 DMT DRUG CORPORATION 48,616.61 231906.29 P- 13139 DRUGMAN DRUG HOUSE 23,190 628.89 Subtotal CWT suooorted bv SIR Form No. 2307 with incorrect TIN/name of oetitioner P- 655 DYNASTY MANAGEMENT & 71,284.00 712.84 DEVELOPMENT INC. 712.84 Subtotal 71 284.00 398.30 CWT sunnorted bv SIR Form No. 2307 but amount of income payment was not indicated ~ 398.30 DR. AMANDO D. COPE MEMORIAL 39,830.21 P- 13133 HOSPITAL INC. Subtotal 39,830.21

DECISION CTA Case No. 9030 Page 26 of35 CWT supported by BIR Forms No. 2307 but petitioner's registered address was not indicated P- 428 CENTRAL LUZON DOCTORS' HOSPITAL 374,888.44 3,748.89 161.78 P- 628 ELIZABETH Q. LIM-SIOSON 16,178.46 3,007.74 P- 1023 KIDAPAWAN DOCTORS HOSPITAL, INC. 336,866.37 1,047.55 P- 2042 BETHANY HOSPITAL INC. 104,755.34 648.92 959.51 P- 2043 BETHANY HOSPITAL INC. 64,891.64 1,375.11 664.74 P- 2044 BETHANY HOSPITAL INC. 95,950.60 293.39 234.11 P- 2045 BETHANY HOSPITAL INC. 137,511.21 3,832.77 192.47 P- 2046 BETHANY HOSPITAL INC. 66,474.20 1,818.38 630.33 P- 2180 COURT OF APPEALS 29,339.29 738.85 730.24 P- 2192 CSI WAREHOUSE CLUB, INC. 23,410.71 722.92 952.00 P- 2967 RIVERA MEDICAL CENTER, INC. 383,277.00 836.67 ' P- 2968 RIVERA MEDICAL CENTER, INC. 19,274.00 P- 3833 SECOND WAVE CORPORATION 181,838.00 P- 6356 FEGARIDO, MA. MARISSA M. 70,597.04 P- 7508 FEGARIDO, MA. MARISSA M. 82,751.63 P- 7509 FEGARIDO, MA. MARISSA M. 81,786.90 P- 7510 FEGARIDO, MA. MARISSA M. 80,967.02 P- 7519 FEGARIDO, MA. MARISSA M. 106,624.83 P- 7520 FEGARIDO, MA. MARISSA M. 93,706.64 P- 8217 TAY EDUARDO WONG (NEW FARMACIA 423,415.16 3,779.46 P- 8672 SUY HOD) 225,446.43 2,254.46 P- 8673 WESTERN VISAYAS MEDICAL CENTER 437,500.00 4,375.00 P- 8674 WESTERN VISAYAS MEDICAL CENTER 218,750.00 2,187.50 P- 8675 WESTERN VISAYAS MEDICAL CENTER 385,969.64 3,859.70 P- 8676 WESTERN VISAYAS MEDICAL CENTER 136,160.71 1,361.61 P- 8677 WESTERN VISAYAS MEDICAL CENTER 213,765.18 2,137.65 P- 8678 WESTERN VISAYAS MEDICAL CENTER 286,218.75 2,862.19 P- 8679 WESTERN VISAYAS MEDICAL CENTER 291,964.29 2,919.64 P- 8680 WESTERN VISAYAS MEDICAL CENTER WESTERN VISAYAS MEDICAL CENTER 11,430.00 114.30 MMG HOSPITAL AND HEALTH SERVICES 40,352.94 403.53 P- 10389 COOP. OF TAGUM MMG HOSPITAL AND HEALTH SERVICES 126,468.23 1,264.68 P- 10391 COOP. OF TAGUM MMG HOSPITAL AND HEALTH SERVICES 56,419.30 564.19 P- 10392 COOP. OF TAGUM 15,048,659.00 150,486.59 P- 11631 VADUZ MARKETING INC P- 12977 CAVITE MEDICAL CENTER INC. 54,676.00 546.76 P- 13157 EURO MED LABORATORIES PHIL INC 8,811,691.07 88,116.91 P- 13919 SANDOVAL DISTRIBUTORS INC 6,425,901.40 64,259.01 P- 14026 UERM MEMORIAL MEDICAL CENTER INC P- 17861 PROTACIO MEDICAL SERVICES INC 133,133.93 1,331.34 P- 18138 UERM MEMORIAL MEDICAL CENTER INC 2,330.36 23.30 P- 18153 VADUZ MARKETING INC P- 18348 DAVAO FARMACIA SOUTHERN INC 189,613.10 1,896.14 P- 18392 GOLDEN DRUG 10,086,858.00 100,868.58 P- 18579 MAR IKINA VALLEY MEDICAL CENTER INC P- 18580 MAR IKINA VALLEY MEDICAL CENTER INC 1,875,650.00 18,756.50 P- 18581 MARIKINA VALLEY MEDICAL CENTER INC 19,381.15 173.04 P- 18659 POROCO INDUSTRIES CORPORATION P- 18745 CENTRAL LUZON DOCTORS HOSPITAL 341,226.56 3,412.27 P- 18746 CENTRAL LUZON DOCTORS HOSPITAL 69,454.30 694.57 P- 18790 KIDAPAWAN DOCTORS HOSPITAL INC 162,670.80 P- 18813 MARY CHILES HOSPITAL INC 160,353.91 1,626.71 183,909.91 1,603.54 87,206.14 1,839.10 154,913.15 333,406.94 872.07 1,383.15 ~ 2,976.8�

DECISION CTA Case No. 9030 Page 27 of35 SACRED HEART HOSPITAL OF MALOLOS 249,964.24 2,499.64 161,403.86 1,614.04 P- 18982 INC 251,762.46 2,517.62 P- 19731 PAGSANJAN MEDICAL CLINIC INC 83,989.53 839.90 100,753.71 1,007.54 P- 19732 PAGSANJAN MEDICAL CLINIC INC 132,283.28 1,322.83 105,080.25 1,050.80 P- 19733 PAGSANJAN MEDICAL CLINIC INC 58,234.64 34,821.43 582.35 P- 19734 PAGSANJAN MEDICAL CLINIC INC 127,054.52 348.21 1,270.54 P- 19735 PAGSANJAN MEDICAL CLINIC INC 1,416.13 6,869,780.00 14.16 P- 19736 PAGSANJAN MEDICAL CLINIC INC 10,504,515.00 68,697.80 105,045.15 P- 19820 SAINT LOUIS UNIVERSITY INC 443,883.93 167,857.14 4,438.84 P- 19821 SAINT LOUIS UNIVERSITY INC 415,401.79 1,678.57 889,587.95 4,154.02 P- 19902 MAR IKINA VALLEY MEDICAL CENTER INC 42,570.92 8,895.89 P- 19940 LOPUE'S SAN SEBASTIAN 700.00 380.10 42,415.18 6.25 P- 20066 PATIENT CARE CORPORATION 19,297.98 30,148.79 424.15 P- 20067 PATIENT CARE CORPORATION 192.98 3,844.08 301.49 P- 20218 WESTERN VISAYAS MEDICAL CENTER 24,168.07 24,930.02 38.44 P- 20219 WESTERN VISAYAS MEDICAL CENTER 33,329.15 241.68 249.30 P- 20221 WESTERN VISAYAS MEDICAL CENTER 3,063.34 333.29 52,530.18 P- 20755 SAINT LOUIS UNIVERSITY INC 27,225.83 30.63 10,046.53 525.30 P- 21172 JAC MEDICAL DISTRIBUTORS 10,145.87 272.26 85,266.00 100.46 P- 21177 JAC MEDICAL DISTRIBUTORS 321,750.00 101.46 3,397,565.00 852.66 P- 21245 AB PHARMA INC 48,784.80 3,217.50 240,652.91 33,975.65 P- 21246 AB PHARMA INC 450,095.48 435.58 1,053,605.64 2,148.68 P- 21247 AB PHARMA INC 4,018.71 1,041,666.70 10,536.05 P- 21248 AB PHARMA INC 16,449,493.00 93 357 071.00 20,833.33 P- 21249 AB PHARMA INC 164 494.93 941235.49 P- 21250 AB PHARMA INC P- 21251 AB PHARMA INC P- 21252 AB PHARMA INC P- 21253 AB PHARMA INC P- 21254 AB PHARMA INC P- 21255 AB PHARMA INC P- 21256 AB PHARMA INC P- 21266 BUREAU OF CORRECTIONS P- 21290 DEPARTMENT OF HEALTH P- 21313 HOSPITAL MANAGEMENT SERVICES INC P- 21327 MARY CHILES HOSPITAL INC P- 21328 MARY CHILES HOSPITAL INC P- 21329 MARY CHILES HOSPITAL INC P- 21339 NATIONAL CENTER FOR MENTAL HEALTH P- 21416 TAISHO PHARMACEUTICALS PHILIPPINES INC P- 21418 VADUZ MARKETING INC Subtotal CWT supported by BIR Forms No. 2307 without signature of payor's authorized representative P- 15193 HOLY FAMILY HEALTH SERVICES INC 3,456.72 34.57 P- 15198 HOLY FAMILY HEALTH SERVICES INC 49,689.00 496.89 P- 15541 ANGELES MEDICAL CENTER INC 179,405.65 1,794.06 P- 15542 ANGELES MEDICAL CENTER INC 309,966.89 3,099.67 P- 15698 CHERRYFOODARAMAINC 161,064.00 1,610.54 P- 15699 CHERRY FOODARAMA INC 583,844.00 5,838.44 P- 15846 DYNA DRUG CORPORATION 27,583,956.00 275,839.56 P- 15847 DYNA DRUG CORPORATION 141,227,497.00 1,412,274.97 P- 15848 DYNA DRUG CORPORATION 186,962,149.00 1,869,621.49 NEW SACRED HEART PHARMACY- 50.006.82 500.07 P- 16357 DUMAGUETE BRANCH ~

DECISION CTA Case No. 9030 Page 28 of35 NEW SACRED HEART PHARMACY- 10,886.25 108.86 P- 16358 DUMAGUETE BRANCH 104,906.22 1,049.06 NEW SACRED HEART PHARMACY- 42,900.70 429.01 478,055.44 p. 16362 DUMAGUETE BRANCH 390,884.62 4,780.55 p. 16817 TAN, LEO A. 347,255.77 3,908.85 p. 16818 TAN, LEO A. 3,472.56 p. 16819 TAN, LEO A. p. 16821 TAN, LEO A. 210,865.33 2,108.62 60,046.00 600.46 ARGENT BUSINESS CONSULTANTS AND 39,758.00 397.58 STORES SPECIALISTS, INC.( TRADE 170,853.00 228,531.00 1,708.53 p. 18234 NAME: MED EXPRESS DRUGSTORE) 208,466.00 2,285.31 74,523.00 2,084.66 PREMIERE GENERAL HOSPITAL OF 359 478 966.41 745.23 p. 18921 NUEVA ECIJA INC 3 594 789.64 PREMIERE GENERAL HOSPITAL OF 30,912.53 309.13 109,023.05 1,090.23 p. 18922 NUEVA ECIJA INC 139 935.58 1399.36 PREMIERE GENERAL HOSPITAL OF 1'1 ,015,187,187.85 1'1 0,133,877.19 P- 18923 NUEVA ECIJA INC PREMIERE GENERAL HOSPITAL OF P- 18924 NUEVA ECIJA INC PREMIERE GENERAL HOSPITAL OF P- 18925 NUEVA ECIJA INC PREMIERE GENERAL HOSPITAL OF p. 18926 NUEVA ECIJA INC Subtotal CWT without suooortina BIR Forms No. 2307 p. 2653 LOPUE'S VALUE STORE-HINIGARAN p. 21479 TAGUM DOCTORS HOSPITAL INC Subtotal TOTAL In sum, petitioner sufficiently proved its compliance with the requisites for granting a CWT refund but only in the amount of P381,864,843.32 out of the total claim of P467,578,787.20, as computed below: cwr properly supported by Annex Income Payments CWT Amount Reference ,. 391,998,720.51 original BIR Forms 2307 (Exh. P-25) ,. 42,116,749,625.82 Less: cwr without proper Bl R Annex 3-a Forms 2307 per this Court's 1,015, 187,187.85 10,133,877.19 further verification 1'41 '1 01 ,562,437.97 1'381 ,864,843.32 Refundable Excess CWT ~

DECISION CTA Case No. 9030 Page 29 of35 Petitioner's alleged failure to submit the documents listed under RMO No. 53-98 and RR No. 2-2006 in its administrative claim is not fatal to its judicial claim for refund. Respondent asserts that petitioner is not entitled to the claim for refund of CWT because the latter failed to submit the required documents under RMO No. 53-98 and RR No. 2-2006 when it filed its administrative claim. Respondent is mistaken. A perusal of RMO No. 53-98 and RR No. 2-2006 reveals that there is nothing in said regulations which requires the submission of all the documents specified therein before a taxpayer may be entitled to a refund. In the Univation case, the Supreme Court held that failure to submit the complete documents at the administrative level is not fatal to a claim for refund at the judicial level brought about by the inaction of the CIR, to wit: "Petitioner CIR argued that failure of the respondent to submit the required complete documents as required by Revenue Memorandum Order No. 53-98 and Revenue Regulations No. 2-2006 rendered the petition with the CTA dismissible on the ground of lack of jurisdiction. It reasoned out that when a taxpayer prematurely filed a judicial claim with the CTA, the latter has no jurisdiction over the appeal. In the instant case, respondent's failure to submit the complete documents at the administrative level did not render its petition for review with the CTA dismissible for lack of jurisdiction. At this point, it is necessary to determine the grounds relied upon by a taxpayer in filing its judicial claim with the CTA. The case of Pilipinas Total Gas, Inc. v. Commissioner of Internal Revenue is instructive, thus: A distinction must, thus, be made between administrative cases appealed du~

DECISION CTA Case No. 9030 Page 30 of35 to inaction and those dismissed at the administrative level due to the failure of the taxpayer to submit supporting documents. If an administrative claim was dismissed by the CIR due to the taxpayer's failure to submit complete documents despite notice/request, then the judicial claim before the CTA would be dismissible, not for lack of jurisdiction, but for the taxpayer's failure to substantiate the claim at the administrative level. When a judicial claim for refund or tax credit in the CTA is an appeal of an unsuccessful administrative claim, the taxpayer has to convince the CTA that the CIR had no reason to deny its claim. It, thus, becomes imperative for the taxpayer to show the CTA that not only is he entitled under substantive law to his claim for refund or tax credit, but also that he satisfied all the documentary and evidentiary requirements for an administrative claim. It is, thus, crucial for a taxpayer in a judicial claim for refund or tax credit to show that its administrative claim should have been granted in the first place. Consequently, a taxpayer cannot cure its failure to submit a document requested by the BIR at the administrative level by filing the said document before the CTA. In this case, it was the inaction of petitioner CIR which prompted respondent to seek judicial recourse with the CTA. Petitioner CIR did not send any written notice to respondent informing it that the documents it submitted were incomplete or at least require respondent to submit additional documents. As a matter of fact, petitioner CIR did not even render a Decision denying respondent's administrative claim on the ground that it had failed to submit all the required documents. Considering that the administrative claim was never acted upon, there was no decision for the CTA to review on appeal per se. However, this does not preclude the CTA from considering evidence that was not /'t presented in the administrative claim with the BIR. Thus, RA No. 1125 states:

DECISION CIA Case No. 9030 Page 31 of35 Section 8. Court of record; seal; proceedings.- The Court of Tax Appeals shall be a court of record and shall have a seal which shall be judicially noticed. It shall prescribe the form of its writs and other processes. It shall have the power to promulgate rules and regulations for the conduct of the business of the Court, and as may be needful for the uniformity of decisions within its jurisdiction as conferred by law, but such proceedings shall not be governed strictly by technical rules of evidence. The law creating the CTA specifically provides that proceedings before it shall not be governed strictly by the technical rules of evidence. The paramount consideration remains the ascertainment of truth. Thus, the CTA is not limited by the evidence presented in the administrative claim in the Bureau of Internal Revenue. The claimant may present new and additional evidence to the CTA to support its case for tax refund. Cases filed in the CTA are litigated de novo as such, respondent "should prove every minute aspect of its case by presenting, formally offering and submitting x x x to the Court of Tax Appeals all evidence x x x required for the successful prosecution of its administrative claim." Consequently, the CTA may give credence to all evidence presented by respondent, including those that may not have been submitted to the CIR as the case is being essentially decided in the first instance." (Emphasis supplied) In this case, petitioner filed the instant Petition for Review on April 14, 2015 considering that the two (2)-year prescriptive period under Sections 204 (C) and 229 of the NIRC of 1997, as amended, was nearing its end, with petitioner having yet to receive respondent's approval or denial of its administrative claim for refund. Applying the Supreme Court's pronouncement in the Univation case, respondent cannot invoke petitioner's alleged non-compliance with RMO No. 53-98 and RR No. 2-2006 as basis for the denial ofAMA fU petitioner's claim for tax refund or credit.

DECISION CTA Case No. 9030 Page 32 of35 Moreover, as explained by the Supreme Court in Pilipinas Total Gas, Inc. v. Commissioner of Internal Revenue64 (Total case), RMO No. 53-98 does not require the submission of the complete documents enumerated therein in order for a taxpayer's claim for refund or credit to be granted, to wit: "As can be gleaned from the above, RMO No. 53-98 is addressed to internal revenue officers and employees, for purposes of equity and uniformity, to guide them as to what documents they may require taxpayers to present upon audit of their tax liabilities. Nothing stated in the issuance would show that it was intended to be a benchmark in determining whether the documents submitted by a taxpayer are actually complete to support a claim for tax credit or refund of excess unutilized excess VAT. As expounded in Commissioner of Internal Revenue v. Team Sua/ Corporation (formerly Mirant Sua/ Corporation): The CIR's reliance on RMO 53-98 is misplaced. There is nothing in Section 112 of the NIRC. RR 3-88 or RMO 53-98 itself that requires submission of the complete documents enumerated in RMO 53-98 for a grant of a refund or credit of input VAT. 65 The subject of RMO 53-98 states that it is a "Checklist of Documents to be Submitted by a Taxpayer upon Audit66 of his Tax Liabilities .. . ." In this case, TSC was applying for a grant of refund or credit of its input tax. There was no allegation of an audit being conducted by the CIR. Even assuming that RMO 53-98 applies, it specifically states that some documents are required to be submitted by the taxpayer "if applicable." Moreover, if TSC indeed failed to submit the complete documents in support of its application. the CIR could have informed TSC of its failure, consistent with Revenue _____M_e_m_o_ra_n_d_um Circular No. (RMC) 42-03.~ 64 G.R. No. 207112, December 8, 2015. 65 Underscoring by the Supreme Court. 66 Emphasis by the Supreme Court. 67 Underscoring by the Supreme Court.

DECISION CTA Case No. 9030 Page 33 of35 However, the CIR did not inform TSC of the document it failed to submit, even up to the present petition. The CIR likewise raised the issue of TSC's alleged failure to submit the complete documents only in its motion for reconsideration of the CTA Special First Division's 4 March 2010 Decision. Accordingly, we affirm the CTA EB's finding that TSC filed its administrative claim on 21 December 2005, and submitted the complete documents in support of its application for refund or credit of its input tax at the same time. As explained earlier and underlined in Team Sua/ above, taxpayers cannot simply be faulted for failing to submit the complete documents enumerated in RMO No. 53-98, absent notice from a revenue officer or employee that other documents are required. Granting that the BIR found that the documents submitted by Total Gas were inadequate, it should have notified the latter of the inadequacy by sending it a request to produce the necessary documents in order to make a just and expeditious resolution of the claim. Indeed, a taxpayer's failure with the requirements listed under RMO No. 53-98 is not fatal to its claim for tax credit or refund of excess unutilized excess VAT. This holds especially true when the application for tax credit or refund of excess unutilized excess VAT has arrived at the judicial level. After all, in the judicial level or when the case is elevated to the Court, the Rules of Court governs. Simply put, the question of whether the evidence submitted by a party is sufficient to warrant the granting of its prayer lies within the sound discretion and judgment of the Court." (Emphasis supplied) While the Total case involves a claim for refund or credit of unutilized value-added tax, We find that the principle enunciated therein is also applicable to a claim for refund or issuance of TCC of unutilized CWT. Thus, based on the Total case, a taxpayer's failure to submit the requirements listed under RMO No. 53-98 is not fatal to its claim fol{)

DECISION CTA Case No. 9030 Page 34 of35 tax credit or refund considering that RMO No. 53-98 is merely a guide to revenue officers as to what documents they may require taxpayers to present upon audit of their tax liabilities, and is never intended to be a benchmark in determining whether the documents submitted by a taxpayer are actually complete to support a claim for tax credit or refund. Likewise, RR No. 2-2006 merely imposes a penalty for the non- submission of the information or statement required therein, without resulting to an outright denial of the claim for tax refund or credit. In view of the foregoing, there is no basis to conclude that petitioner's alleged non-compliance with RMO No. 53-98 and RR No. 2-2006 is fatal to its claim for refund or credit. It bears stressing that the Court of Tax Appeals is a court of record, and the cases filed before it are litigated de novo and party litigants should prove every minute aspect of its case.68 This Court is not precluded from accepting petitioner's evidence, even assuming these were not presented at the administrative level.69 The question of whether the evidence submitted by a party is sufficient to warrant the granting of its prayer lies within the sound discretion and judgment of the Court. 70 WHEREFORE, in light of the foregoing considerations, the instant Petition for Review is PARTIALLY GRANTED. Accordingly, respondent is ORDERED TO REFUND OR ISSUE A TAX CREDIT CERTIFICATE in favor of petitioner, in the reduced amount of .-381 ,864,843.32, representing petitioner's excess and unutilized CWT for CY ended December 31, 2012. SO ORDERED. ER~.UY Associate Justice 68 Commissioner ofInternal Revenue v. Manila Mining Corporation, G.R. No. I 53204, August 31, 2005. 69 Commissioner of Internal Revenue v. Philippine National Bank, G.R. No. 180290, September 29,2014. 70 Pi/ipinas Total Gas, Inc. v. Commissioner <ifInternal Revenue, G.R. No. 207112, December 8, 2015.

DECISION CTA Case No. 9030 Page 35 of35 WE CONCUR: ~. ~ ~'-- MA. BELEN M. RINGPIS-LIBAN Associate Justice MARIA U�.:)Jo\N PEDRO ATTESTATION I attest 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's Division. ER~P.UY Associate Justice Chairperson, Special 3'd Division CERTIFICATION Pursuant to Article VIII, Section 13 of the Constitution and the Division Chairperson's Attestation, it is hereby certified that the conclusions in the above Decision were reached in consultation before the case was assigned to the writer of the opinion of the Court. Presiding Justice