CTA Case No. 5308 (Decision)

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY AMERICAN EXPRESS INTERNATIONAL INC. - PHILIPPINE BRANCH, Petitioner, "" Vt':ll' SUS C.f.A. CASE NO. 5308 COMMI�;:~-'IONtft flf IN! Fl!f\.!/\1 DEC 29 1997 HEVENIJI::. - - -x X �. IJI- ( , I :~3 I C)N P 1 , 9 fl 0 . I fl:."' . ' :l . paid on dotnr~stt�.� rnr the per I ()'I . I :.1 I' ,, ; l I v f . I (l: I �I t (' rl! ~ '' f'- "'h �.~ I �~ 1 1 11 P n '' t �~ ,.. ,., �1P n 1 1 '1 �~ 1. ~' n r 1 h �:.- ~' 11 'i' r� a r� f~ 8 �~ r q ! 1 (� �,y-; , Pel it. i ,..n~>r i '~ /\mt"t�l��~n Express In t~'' tti-11 i ,,,,;:.~ 1 1 111 � . I AI !I ~ . r .-. r !'I 1 r� v I t v l ( ll �) n p I�: co n u B r� a n o h ) , A 0 (ll � p /1 I ~~ t i ll II d " I v o r� q n n i ? P d i'llld ~l': Is t i nq by v i r t u e nf tl!~.., w i lh r of 1 ,.H~ !HI r1 r� e s ~ at Gr�ound i\ <;f fi 11 1 I �I i ntt. ,., P r n r� r fl A d 8 And Rosa Str�eet<1, I r~q;11>p i Me~hat i cIt v' I ftc; PI' I mary r�, n, i v a b I e s f uno t I ,, n m f t' 0 ,,, r:~ I , I Ill pIll I I �.� ! �Later pettli�J!IHt stAted In Its rnemur'andum th~t i t is a Phil ipplltf~ J.nrul�:!t ol i\m�.~l ic~rt ~�.;;pr�~ss lnternat tonal, Inc., a c~or�JHH'at.lon duly or�yanlzed and e)(i~Jt.ing under and by vit�tue o'f the laws of Stat.e of l.l<"IAWilte. u.: .. J\,. 1409

t DECISION - C.T.A. CASE NO. 5308. - 2- t-tl r s uant to Seotton 107 of the National Internal Revenue Code, as amended, petitioner registered Itself as a value-added tax entity with VAr Registration No. 32A-3- 0 0 4 8 6 8 e 1' r th~ t 1 v e Md r (; t, 19tSd ( l:::xiL A 1 P e t I t I 0 IHill. 1 p. b 1 ' GIA r&cords). La t ur�, u n ,JUIItt ::iU, 1994, It l't.;;�-r�egtSl~;iil�ud itself as d VP.I te~~.payer� �,.; I ( lt I d :~ I d e I I t i I I .:; d l I u I1 1 Oo �� 1~ tl '/ I low \1 i L x. It . I' '" L ' t j "II"' j I p . :; 2 ' ... I A '. t:;! tilll' d ~ I . ...JI, I\J\::14, petitiun<;r ,;ltt:ttt:S lll.Jl tl p 0 1 1 3 4 1 , U U d . u .:! , w I I I t_; II f '->I I it v CUI'rency j rt>,iUI'd I I vlli I t I~"-�' wit ll tl 111.1 I t; ~j u I ,, I I (I II ~ '' I I IH:t Pi llpillih~ I i ,) I Ill to 1 I y LC"I.llal Df i lit:" il I i I t '1' I IH1 S ) � 'Petiti�Jn<'JI' l�tt�tlt<,i' d''"''.b lilcil lltt>St: ttiVt-ttUt'b wet�~~ _,,,,o--r�dled based un iA>c t 1 (Jft l u:..: \ ,. 1 ( ..2 1 '-' f I. It b rJ ell I u It cl I i It I t~ I It <I I H 0 V tHHI e Code, as r 1--1 t ~. u , l.� , I l1"t bdlllt:: p ~n 1 ,_; d, p"' l 1 t 1 one r fur�t:llcr i-iii.;U�::~. tl1dl 1 t ,,,,,uiJ�;d dlltl pdtd Viii lllJ.JUI talles on SUIII ot P1 ,'dHO, lu �.:.~d '<vlltLII J;tC:I-t.i a l i till t::t.� IIV dl.l.llllt/l �.tt.Jit: to l ts zeru ��rat ~~d t nvettueo. on UeootlliJct� t.l, I U\:1b, pt:l liUII<-:;1 l"tlt:d an appl i\Hlllon fOI' the r�e�rund ot 'vi\ I I lijllil wllil thu iJ U I ~ d II ot lnter�nal ilt:Vt::llllt: 111 l II <.l dlllOUtll ui E and E 1. Pet i t 1 OlitH', pp uu -- t>'d, L ''~ 1 '''�"��dn 1. 14JU

,1��� t . DECISION - , C~l<A~'� CASE NO. 5308. - 3- Without waltlnQ for an action from the respondent, petitioner fl led the Instant petition for review on Oeoember 27, 1995 In order to preserve Its right to judlolal ly olalm the refund of unappl led Input value-added tax. ~� The Issue presented before Us Is whether or not petitioner Is entitled to the amount of P1,960,102.28 ; .' representing VAT Input taxes paid for the period January 1, 1994 to Oeoember 31, 1994. At this junoture, It Is noteworthy to point out that parties herein are not In dispute that petitioner's sales of servloes during the year 1994 are zero-rated pursuant to Seotlon 102(a)(b) of the National Internal Revenue Code, as amended, since the oonslderatlon,reoelved by petitioner from AMEX Is paid for In aooeptable foreign ourrenoy inwardly remitted to the Phil lpplnes In aooordanoe with the rules and regulations of Bangko Sentral ng Plliplnas. Thus, what remains for Us to determine Is the aoouraoy of the amount sought to be refunded. In support of Its olalm for refund, petitioner presented various documentary exhibits whloh consist, among others, ofa 1 � Monthly VAT declarations <Exhs. c to C-7, ! Petitioner, pp. 54- 61, CTA records); 2. Value-Added Tax <VAT> Returns CExhs. 0 to 0-3, Petitioner, pp. 62- 65, CTA records>; 14 ~1 j

� DECISION - C.T.A. CASE NO. 5308. - 4- 3. Cert t�t ioat ion by Punongbayan Ar'aullo with respect to petitioner's ~h.:t��edu I e ot Input faxes pa i cJ and Sohedule of lero---ra I t~d Hevt>nues tor� the period ,Jcillllary 1, IVI:J4 (t:xhs. f and f-1 Petlt1uner, pp. 8 2 -- t1 :.1 , c 1A r� e c \'>r� t I ;, ; a 11 d 4' fi llpp I I till'. 0 ln\IOIG<1b lltld/OI' ;, ll b I tHl t I 1 t-: I I 0 d I i:: X II ti . u I u U - l l 0 , 0 n lint u l II ~.::� 1� 11 d 11 d . 1 ,_, !-: I� u 11 d t: t 1 1 p r e s ~~ n t e 11 1 n u v 1 d '"~ n r, e the t 0 I I 0 "' I I I !J d c (I u Ill u II l .:) ' 10 Lell.et� or J\11 t: Inn I f y Nn. 1-Jti I fAIJ, da I t:Jd ft~iltttar�y 1, tu l���b. IHH;pottdt~llt, fJ. l:C/, i ' " let;old::::t; and lvh:HIO I' and IIIII rep �) I" t u r t nvest 1 oat ton t:�.�ltdiiLT,~d Revenue ur t 1 cer, Alldl t~S ,J. .ldllllfU'V 6, 1 'd9/, t<OOIIltuend rnn 111e diiiO!Htt o1 Pt,uo.:.,tHLc:.4f dU rllJhtfut t tie ptd' I I I Orter� touetlltn� wt1h 111e altaultmer�t o�t working p clfl e I � t o 1� " I s 1;1 I I IH<V iii d I ll p u t !. a X liS S I t.~ X t1 S , to 2-j, Hesporl<lnr�t, pp. l:'u I. I ,:,, I fH; fl I d ::;. ) . I\ S G r� U t I II Y o t t h e t v 1 d CJ t1 c til p r e s t: n �t e d by b o t h f H H t i e s ' , r�evea Is ~tltlli�:HI only to tiH;-; ;�educed amount o t' ~� 1 , 4 4 H , l:l 1 �l o h . �; �Hu 1'-' u t lJ d a <> 1I) 1 1ow s , ~er� tod (.uv~r ~d ~!<I ll'iPiiL lu<~, IJIHIInwdiiGe:l !idUIHJabl<: ,qd: t 1.\ .<c:; 01-\Jl-ij.J tv vht�~l ror d'A _;~:H.;du-lc 1oe~ Anne<-~' 04-01-~4 to 06-30-~4 \i.�L �. 1 I I I . . . . . . ~ - � - �- ~ - . . . . . - ... - -~- ' h - .� , .... - - . . . . . . . ~ �~ .�.� -� ~ JtU . O/i .I~ I' jJ U1 iJ~ j, liJ itJi~o0t.:~ it.J,4~i .(14 b4,:i!J1.4\J oo~.ulb.o4 14 ~ l ':}~ -'��

�' UEGISION - C.T.A. CASE NO. 5308. -6 07-01-94 to 09-30-94 339,501.17 285,184.60 10�01-94 to 12-31-94 ----~~~J~8. 02 --3�6~1--6-2-1.-1-2� P.l.!.~.!~~~J:~::,_~~.cc I 0 l Al P),!.!_~~~~~:;_~~� l tt I ti ti lllllll II l WCiS dl'l. IV<;;U dt dl te1 IndiVIdual tlXamtnation of t t p ti i I I u j I u I cj ~~I.(~ . ill d I I� d d I II �v u I '' cl G I II 8 tl j.) p 0 j. t. '-' r I l ~; (; I d I Ill 0 r i lJ ' I II'�' I d ;; i \1;;; I ~J u i I the wor�ksli(;ul. fJI di-'i.i' ~'--' ,, 1 :1 1111 I ui I <J\it.::'IIIID ul IGt:ll' WhO a X a Ill i ll U d ~"' i t I u Ill': I l ,, ;;: - j ' inCIUtiivt>). t J i \:.. I c.: l ~ . o a I end ell :v� t; .H 1v" 1 l l 't ~ ,;.,_ II I t: P.. '' I\ .:l [ j \;; 1,.. j d. ;:) WHF.fiLI UHL. ul u~,puiidcn l Is h e t e b y l ;J i I J!-: H L t ' I u I; i I U H i I I I i I �t v l 11 u I I n:t l I I I ' Ill<;: I purchabet> ~.,t I,,, I. itu I ' " ' Jt,<J <IU.illdl y I 1 WE GONCUH: AC\Jblh ��stdlll{) dUd!Jt'J '"""''~,~~~

' DECISION - C.T.A. CASE NO. 5308. - 6- C E A T I F I CAT I C::>N hart:: by v G e r t 1 J� t 11 a I' t h i s d e n i s i o n wa s r� e a .:; t1 e d a f t e r due u n II 8 II I t a t I o 1'1 ill I ! II �t h a Ill t~ Ill be r 8 ot the Co111 t ot rax Appeu Is 111 aucordanc., witll 8eot1on 1;3, Article VIII ot the Const 11.1111on. ~\Q)l~ EHtJESIO IJ. ACtHiiiA I' I <.ICc. i d 1 II <J ,J i l d '� ; . , ;.uUI t ut� li::i" Appt;>d Is

' DECISION - C.T.A. CASE NO. 5308. - ., - AMERICAN ElPRESS INTERNATIONAL, INC. - PHILIPPINE BRANCH SCHEDULE OF DISAllOWED INPUT TAXES ANNEX "A� fof' the har 1994 JANUAR� 1, t'dli4 10 UAHCH a1, h~4: lihuJGti At.ldUlll tlr INI�Ui REMAR~S ti.H. IN. hh. IAi CLW.IHt ~;UP Plll�. R lj lj .\~ 4 iJ i ~ (lO N., f\ IH p~ iili I t '' prt nt As Ill. ~a 1: 1fl G t: om fill I H I~ c t1 . I e11 t r � 1:: Clunese felephune l!Jrqc!�li1 104 l1 hH I , �;jtJ l. 04 Stateru�nt ut account \i :!'il ,\)(j Cot lector or cu,il ''m' id\11 ., ri!f 11.1 ~''(' tiilte u t iii \'.11 14 f. ~!J O'Robe ~eC\Itlty A�J~t,ey, !lie. ii�\Ji i 18 1~ Nul tn II& n~~~ ot pet1ttoner GC Emery ~llei, Inc. i'.- i'J fl�l a.;~; liilofll t.i� 0.! ,IRS llustnerys i: (r t j!<'l r� ~ !' I \1ft .'.!.3tH.: '.! ;~ ~! tl~ Char qt r v (it! 1\: t 1nh order and li<H I !'I tli t nue of petitioner JHS llU31 ne!d t:orpurut 1ott .~! ib i, t' d�tl;; ,,.\. ~ .IHS H!lSJne;s CornnratJoP ~ !. j i !J l ~i �(\ �~ �lti J. ;)~ �IHS Bu~tn~ss tor pot H: u11 t! .. i J~ �i �() 4 \ dl; ,,d<l .JRti bustn~ss (' '~ i' p �,I' 11 I !1 0 JHS 8U~tness Cilfp>Hdt lllli U!lbi ~l ')I i.�;:; . !Fi i' l ~ \)�� D~ II~ c JR8 Bust ness iJ' p(d ,i ~ j d fl d\J ~.!'JbtJi ~:~ -�~.~ h ,) . \i~ !\! JHS IJusrne:>s C(JqiiH dl lOll du ,1 Hl<!! 1,. 'lo ~ . (I �J ,hi ,IHS Hus 1ne,;s Coru~)f'.it 1ot1 .�!,jb I i It �Jt\ �Ju JHS Bust ness COijlilidliDii ],ljj !IJi)�ll' \.l~-n 1 iJ;; Jll:i BUSIIie;s c111 1111 r a11ofl j �:t~ I ~\Ill b !:1-tio' .lu JRS BtlStlie>~ LOi put;; t I 011 J �H JRS llustn~s:; C1H pol' it 1<ilr 1riOW1 'l .. od j �H ;,l\'1 JHS Bu~;lrtas> CorporallfJii li il! JHS Uus1nes~ t:()rpM dt !�''' I d'14 <it� l.ll~ - }(i JRS tiUSIOeS~ Clif (!iii dt I (ifl u�-! V JHS BilSIIIOHS (:(lfjHI,i'l<i!l i i 1!, H! J. ,-,~ �L1 JRS Bu~tnas) Curpufatlon (, II JHS Bustn~;,; Cot poi' at 1on .( .' .l'J .! j 11�1 I :Lu~ !l(l JRS BUSiilU:i:i Corpurdt lOti ;1. !'! JRS !lUSIOI)~S Corpo1at 1011 .; ,: ~1 !J �l i ,) 'il'~ ;L: JRS Bust ness Cor jJOr at 1on ::.1 Hi I I I) f.,: ,JHS bII SIll~ S> r: itl pr,; d l1 '>!� 'J (j\j ,, u JRS BUSIIleSii C~r�pordt 1011 UJ~bl (rl�� 0 tl~ JRS llus 111e~~ Cul'pOtntluh i! l~6(J \)" {j ]., JR~ Bustne>> at Cutp~l Hdl .\' ll~ :~�-~�'� H! I j G�- I 4 .Ju JHS Bust ness Corpot at 100 lr 1i ~' 0~ '10 JUS !Jus111ess Ci1rpo1 at 1on lb\.IJbU I hi JHS Bustnes:; Cor [!(11 at 1011 {'� (I; L Uil ,j,! JHS Bust ness l(it por at 1or1 I il0!.46 \J nj !.0~ l]t) JR~ SUSlfiCtlS Corporation \. \1~ (i� ~~ \,11~ - �J (I - clu u- 11 i.V:J ,j;, (i I~ L<J~ J.U~ Iv i. 0~ i};; .1. \l~ J.(l~ lh! /.. i j ~() ! , I :j du do 14

' DECISION - C. LA. CASE NO. 5308. -8 JRS llus 1ness Corporation 180237 6-18 2.13 - - do JRS Business Corporation 180233 G-79 2.13 -do - JRS Sue Iness Corporatl on 180t3l G-7i - do - JRS Business Corporation 180329 G-80 2.13 - do - 2. /3 ,JRS Business corporation l80Jl8 G-ao L. I 3 do JRS ~USififtSS Corporation llhWi ti�cl1 .::.d - ihl ,JkS bUSIII&BS Curpordt 1011 160314 G-81 1./J iliJ JRS bust ness Gorporat1on 1Ulll!4 iH.I. l, I J ,jt) JRS Hus1ness (orp(lrattuh I StJ2 ,J! (i-62 l. i;l tlli JRS oUSII\eS~ ~orporatton ltiVLI'\1 i.i�UJ ~,I J ~ (i t j ,JHS Hustness Gur ptil' at tor, 18\!i I ci (H:J !. . 13 do 1 JkS bUS I !less ~OI'pul dt lUll 11:1\I;,H u�lJl ,;, f:, i ..!\.1 JRS business Corporal! 011 I 8(1 !0:! G-84 ~ 13 ll(o JRS fiuiill\e~i t.ul pur H 1vii . J ~u: o~ ll. 'Jt! } . I .l u1,) ,JHS Bustnes~ ~or !HI! dll nn i 8\Jiti 1 \Ht1 t. i ,j �.liJ JRS BU:llll~Si 1,nr pur ,1 Ll (Ill 1~u .~ bu �i- ;)Q ~� . i i J ~J JRS Bustuass (OifliHdiiOO JRS Bus tile>~ Corporatltll! 1~O:.i I~ (Hn L. /] chi JHS Business t:orpor all Oh JRS IJUSIIie~S Corpor dt ion IUIJ,U ll li; i) \ ~- JRS ~US lOeSS (:(lf(l\HiJt lOll j ~ 1II() 1 ii 1)1 ,; d (](J JM~ liUo lli~B Ull'~iJI �lllliil I'JIJ.::tJI.J il ~ :j 'j ,; JRS hilS I fl0$ti Cofporat 1v11 I bf1 1ti I 1j� uti '. Jj t.ft} I UU i J\) i1 .J;::, "'"' 1(' I B\ll n~ G-ti ~ .~ , I l \ld JH:l Busltld>> Lol pill d I I ull l�illll>ii u�� ~u : '. JRS business i.orp(�l dt ll111 t $(114 ., iHO /' I j jlu JHS bu~ 111~~; L�Hp,ti oll On I diJ i 4 I ~ JI ��� 1 j JRS tiUSIIleSfi CiH !lill'o t 1or, l~Oid G-~i I. i :i <Ll �r:L. .1� JRS ~.u~ 111~~s i;OIJlOrdt lVII I 'lJ 1.: ; ti--�~! � .I JRS hil~lll~SS (\ilpor at 1011 <Ju JRS Bus1n~~" Cor~oratlon 1ti0U4 :'.J.j IH l 0'.. �ltlli,ft I JRS BUSII\e>S Co1porat1o11 I<)IH; ~ '. \) j ilo !) (Jt: iiUI~ li l lili11tit , . tf\i Ogt I~ y 6 lid lilt I ~\)\l ..l )~ li:J. tH tid �Jl,,,,}$jr;fli. Og II vy ~ t.loHier 2~ i I l, bOO. (Ill ko dvi:ilno~td Oyi Ivy ll llathijr 11u uUl �I lilt: II L !0\J.J u~,bl4"ll liti dU<.:Uil~li\ One-on-One 0\IIB 1, &tl6. 14 I he l.ove \ld I cl~11 l\) i! I) ll . l ~.':~ l)\1.1;1} ill �� ". I \t� 10 I AI �118,0!1.40 -� FEBRUARY 1, 19~4 10 -JUNE 311, 1~B4: Coll~clo1 o.d (.\rSlOui'' Uelta Plomb111~ ~ ~oil tilt Uc\ 1011 OHL ~hilipplne:. C0roHIUt:llt.>io l:qUICOIII ~ourputer :-,et ~111e:J, ln1:. Hanover H~rd~ara JC Carpent~r~ lreaiura Houie .1.4_iC

DECISION - C.l A GASE NO. 5308. - 9- ':' JRS Business Corporation G�24f S.09 CharQe servioe job order aad If! not Ia the na1e or petltloaer J JRS Business Corporatloh 22383!. (i-'l44 3.09 - do - JRS Bus1ness Corporation :msaa G-Hb 3.0Y - do - JRS ~ustness Corporation W8b2 Q-Hb 3.09 do - JRS Business Corporation :1�3ij/9 G-H6 d.Oi - do JRS ~u,tness Corpnratton 22:l85~ G�24b 3.09 - do - JRS Hustaess Corporation Ll.J~~l \l�i41 J,\)ij do - JRS buatness Corporatioh lJ:j 9(J8 \i-241 3.09 t1v - JR& 8U~Ihess Corporation u !4b J.U~ JkS Business Corporation n:l91o G-248 3.09 - 011 - JHti 8os1n~ss ~urporattoo \i Ll~ i, Ud JRS ~usiness torpordtton \1��!.4\l J.O~ - ~0 JRS Bustnes:. lOI'purdtlul� Ji~!bo u !bll j , v~ Jv JR~ Bustne9s Corporation 314(Jh:J G�ltll i.IJ~ do dRS BU$tness ~orpordltth J I 'ln! \1 ,::J4 .\ � U:J JRS Bustness Corporatton .\14!!1 li I"d j,(l9 JHS Bustnes3 CorporaliOh j li !J Ul ll i�' 4 L\1~ tlU JRS Bustnesl Corporattoh 'llHI! <Hit4 J' tj~ JHS Bustness Corpoidllun Jl�dO, JRS Uus1ness Cnrporattun .lH:\ill (H:h J. (j~ JHS bUSII16SS LOIIJilldl lUll Jj i :,IJ I 'J. 0~. 4 J. 'I J dHS business C\lfptildl!t.dl J14 4i! u-o;� 4 JHli bus 1ne>s (,Ill pur at 1ou li4~01 u�otu ,) . 'JJ JRS bus 1n~ss tor pi1r�a t t��n J 1436b G bd L(l~ JI!S tius 1ness lor put at 1�H� JRS Bus1ne~s C~rporation j j 41 ~tl l1 nil'J J6S ~ustness ~urporatton J I 4.! I b \;). (\ .~ti J. \J'j JiJ JR:i BUo1ness CMptHdll\111 ~~I U lb 1.i-6.!H lhl ducu~;idil j '(l~ JkS BUitlitli Lorpordli6U ji4\IU 11� cillj llo \.lu�: :<,He" l JIIS Bust ness Gorporai ll1fl J.U~ llv di\<:1.1!1~1\'t JRS Bustness torpuratton :l140 16 Ci���ilhl Kimberly Gldlk PhiliPP'''~' ''" H<lt:bO u� ~H JO~ hO du(.IJIIIJilt Organization Uanagemeht aud bev. 1.\J i8il Lu~ Rubicon \iraphle~ ~1\fl P111il "''l Sd �:1c~s {Hb4 ':1~.4~ stateMent or account b3 li- J();, spark~ I, ll 1liJ, UIJ al ~tateu~at ac~ouut tllil4 11.'21 Ta1araw Hetnfotced Armored Car Ser. Inc. Uil IIJ Mo do(;llilelil Tauru Re111forceu Ar110reu Car i:>d. 11\\;, li 1\.j b,ib4.~~ The wvatt Co!ipaoy I Ph I I;;' l Inc; �til ~talc�tiol ur a~couat l,Jbb.OO Wbalecard lnt~rpr 1~e� ~ulJ.OO I, ltiO. 00 i~d.b4 f 0 I AI JULY 1, 1994 10 SEPllMbi:R Jo, li;~4 tliJv ll:t, At.IUUill llr INYUl iHMAHf.s \AI \:1 ~I ~[�0 ~IJP l'l ! \. H o.a. flo. l<n Anohor Umbrella Industries Ll ~ j 4b, (J .I llo duCilll~lit Collector of Custo�s 40,0/:l,(ilJ Nil JOCilll!ell\ toi ttaaa .�--,--- ~� . ..J .. '���'"�-'��

DECISION - C.T.A. CASE NO. 5308. - 1 () EquicoM CoMputer Servloes, lac. ua 76.00 No doou1ut Equtooa CoMputer serv Illes, Inc. 145.45 No docu~~ent d8lli No docuaent EquicoM Co11putar Serviou, Inc. 347.73 88~2 No doouunt t:qulcom Co111putar Service~. I r.~. 22./:l flu Jocuw~nt llB li ttJ.Uu No doDUiiellt l.qu i CiJiil (:omputer )er�1tces, Inc. %111 fho OUI:IJ~~~~l 86;11 1uz. 13 No <l00UDioO! fquicoil Gol!putet� ~t~r�11o~s. lnv. tioot tiu.v\1 tlo docu11ent t quI cou: CilrtlpUI ~~ Se1., 1De 3I In~. U009ti0 1, 1/.l. ()g No docuntent Equi~oil C�j��puter Servtces, Inc. li>�ll 1hz Ju>. iin1~11l .',.1.,.....J ..'. ~ ylii<':GI) \'h!f;lll ~I ~; f; l l j 0 ~ .} i I i1 c 0ll(J':i.l~4 nut lh th~ 04~1 or petltloaer 15.00 Equ 1~(JHI Co111puter SH�JI~t~, lltl�. Cl,at y< >ei'VI~e JUb order U,tJ f 'Ill! d�n '� 11 ~' ,,u; '�' r �.>:- i 'i I l: f, ci I' .tu 1,3&5.4b 1!(!. Jv J '!j ,J l:qUIGOOi �Awput~r ~H" I ocS, Ill(,, JJ j,\J~ JHh Hus ''"'s'' ~.�or� i) ,: r ~ t 1:.1 i1 I, j,i/~ JIIS hUS iII~,:, ~: dl" p:ll 11�./1, . :J I.:! '� " '1�\; ,Jo JH~ BusineH cu, pot d t llill .L 0~ ; 1o I Hi q 1 4' 1.1 :) JHS BU:i Ifl~ll'i i;(Jf ptli d \ j iJil �~ �Ud ~~~ \� -~ �I {} '. I~ JRS Bus tr1ess Corp(d � t 1011 44bI:; l J. d~ Ihe S~!ii~ I t~lll lA Ex h. 64V JHS BU$ I fii! :;s (i)Jjhii 4 t 101! u i& I JHS Busl!tess CorJ~<H ,n 1on �\ �.t ~ I \ i > ,'._l .. IJ\1 �Jul:IHI,:IIt JHS fl (J s! 1\:S' t 111' ~< ~ J ( I v !l u Jii JH$ Bu;; 1rteda CiJ I p0 I~ l Ill,; Jill.'f) j .ll~ JfiS Hu,, ''''' ''' (';iff!�::. ,{i ,,., JUS ll us lilt j :> Cui pcz1 ,!1, on : .l ,i.�J 1 �.1 v JHS bu.; 1ilho [';,, t��. : "t 1\Jil J:, I o I~ .i.u~ H1.b\1 JRS bU'llll~iiS Corpul ~t luu i :: j .I ' �~~ JkS BUSiii<>S \(� l'jil! I (i( l '' ,'1 J J i ;jj b I , 04 D. 4!l JHS bUS Ill~>~ Curporattuu ,.! J c l '~d.'. i j JHS bUS! II~ iS (: lil 1� 01 .Jt I(J r� .j j I tiD ll I,~ lb. \)U JRS busilieo> C<Hp01 ut itlh i i i ~.;I l i I~ jd ) 11!.1' (10 JH8 fill> I lit,;:> i;li'i''li o t: u;, ~\11.1. 1)\) . �.1�.'�"' JH:> Bus1neos ~orpHultofl dti.Li )ji~V~ lan~ Mo~lllfJ & :;tura�J&. ! I ~'.19. ,_i.J\J ,,,i ModeM Business M~th~d~, Inc. 'I Y .lt4_1 ,J_I tl, 111 Dltuti Ooa-on-ou~ l4 11 ', One�an .. Onij itiUit One-orr� On~ ill I ' ~..; <1�1 i: \Iii 01: l Robbie StylograpLic ,,Ill I i No do"uHt~ur Hobble SlylographiG <J! Ho ~o.;o~.tlit uiilb Tamaraw Retatofced Armored t1r ser. ilic. Sldt~~cnt Ill .ICI]QUOt 6i (14 ,,r Ta11aru H~1ntv1 ceil Ar~o1 bi �:111 Iii\,. )\at ~"'''id ~t a~>;OUht H~) l�:; Taaara* HelnforceJ ArruoteJ tdr Scr, I ill;' ti 4'I j or ~lHetli~l;l dllCOUnt Sb\1u la11tarn lletnror ,,~,J A, w.ortd \JI '-'1. I ldi. a ~iiolt;~;,;rd (If (;(:OUII t 11.1\li~iJ U-HIA Corporattun (J�I d I lhowvatt C�,w�fldllj ll'llli��' llii.. T0 l AL

DECISION - C.T.A. CASE NO. 5308. 11 OCIOhEk l, lkl 10 OtCi:Mhtll Jl, 1994 IIHOiv�1 AIIOUNf Of IKPUT ����----��------SUP.fU~_!I______________,.......................J.~~~"-~L. . . Jl!!..........l~.!.-~!}J.~~!L-..........-... REMARKS AU-~uues, Inc. jljjJ ir4b(l I' ti,J~u.vu llO dOGUrli:fl( lr 4'JO ~(J d\ICUMefot Auhawan Compaliv iJIU18l ll 18"' J 1 ;16/ �~b tlu Jtli;u&lcl\ l l�l86 -l~u. u�J Mo dtH;Utl~nt ~ClJ �� i' tnpo till \1" 4:, t Nu olucualt.lit 16114 3\1~ :H ,316' ()\) Collector ur !:ust1oab lj' 4:.j .J llo docu~ent i 0 II" .1~./. 6-l'd 3.\19 ~OiillCl~l ol ~ibluili> Cha1ge ��rv1ce JOb order 41\J lrh l I Coatput ~eli lii1\ 11. lite lt~IJit Jf pliltltiOAef t u:J COIIIJ!Ultl ~y;ilc~> ito - 44tJJlo JRS Bustness CorpurattuF l\.� JkS llU8111e~S \:i1fP�Hiil lull Htii'\Jti . ,, ~ i](J JH~ bu~oll.:H \,~!jj<jldll�;ll .41) 'i Ud JRS bUolli~S~ ~OJjliliuliOII Hb4~ I I I 4f 4 � j(l Nt~ Ut)l:IJlOtlil tl<� �,j oJ 1, il old I; l Jll~ oU~ I flt>'il ~UIJhil Ull dli 4 -l IJ j' j ;. ~I !l -i d 1 JRS Bus1nes~ CrHfJOralton �I ~ o.)j !�o llod~; Mat, , ' ,j I luI . 14 llode llatt 11 t. i .: I .J .� �J I �� O~IIV1 � Mdthor OU _,4 11041 l,\1,;/., i.j Ogtl vy II llatiler Uue� uu� VII<: . . . .l l ; ) to 1 tii �� d ilaptd l.tlhographit.'5 & I'UtJII>nll\~ IIH:. HI cIll~ \i I l/ j I J .:' (.i ' .J Hobble stvlo~raphlc q,jiJ It (tit. j J I d ~ I :.o ltuiJlJirl ;>t 1 10iJ!dj!loil ~~ 1<' r t1 . o4 th~ �.ld"u&,ei,l ijn&u Robbie ~tylograp~tc I �.! \J , iJ ~~ ~l,i\,ui�Jn< (of ;;;c~ul!t lG I Holo !JdhUtoVi ur 1 ''ll il..tl ot Sl11e~ent ~ocount Santts U~ltcat~�~~~~ IV 1(t I~ 8Gf al.i/ J iiiJt !t.d I I, I ~:i. JlJ II~ r biJI}. (Hi Sarab 1 a Optio;a 1 1f I jljJ' \)\J lUUtdtilW Hetl'otiirl8o:l i\lkiul'cO \-dl ~~1'. iroG, faijMara~ Re1ntorued At~ored ~�r ~ar. l�o. 4, I u(l. (I (I llt~e u1uile I Inc. b,Q~t.UI Utli I !Ill 0\i il ~tUIO r111e G1oue, ''": . Wo Q(ol;UII~ill U�tlh ~orpuralluu Iiiey llultl Bdles PII tl, o I i. I(J . .. - ��---�� -�-- ~ I0IA ... �~��������'�"'~ -�-~� . .--~~- j 4-l q