cta_decision CTA Case No. 57005700 2000-09-22

CTA Case No. 5700 (Decision)

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY TAGANITO MINING CORPORATION, ; ;; g; f!i'__ C.T.A. CASE NO. 5700 Petitioner, ro l SE -versus- COMMISSIONER OF INTERNAL REVENUE, Respondent. x ------------------------------------------------------------x DECISION This is a judicial claim for refund of the amount of P11,857,864.95 filed on December 29, 1998, representing alleged unutilized input value-added tax paid by the Petitioner on its domestic purchases of taxable goods and services and on importation of capital goods. The facts of the case are as follows: Petitioner is a domestic corporation organized and existing under and by virtue of the laws of the Philippines. It is primarily engaged in the business of exploring, producing and exporting beneficiated nickel silicate ores and chromite ores. It is allegedly a VAT registered entity and was allegedly granted by Respondent, Certificate of Registration No. 94-47 0-0003 7 3. Records show that Petitioner filed its quarterly VAT returns for the four calendar quarters of 1997 on various dates from April 16, 1997 to January 16, 1998, declaring zero- rated export sales and input VAT payments on domestic purchases of goods and services in 13?7

DECISION- CTACASENO. 5700 PAGE2 the aggregate sum of P217,592,976.04 and P3,941,904.06, respectively, broken down as follows: INPUT VAT This Quarter Carried over Domestic Carried over from previous to subsequent Date filed Zero-rated Purchases of Im portation Exh withe BIR Sales quarter quarter 1997 Goods/Serv. of Goods I 16-Apr-97 I st qtr. p 50,480,099.16 p - p 973,339.19 p - p 973,339.19 1,685,064.26 L 21-Jul-97 2"d qtr. 14,830,467.95 973,339.19 711,725.07 - 2,902,839.87 3,941,904.06 0 20-0ct-97 3'd qtr. 131,491,568.20 I ,685,064.26 1,217,775.61 - R 16-Jan-98 41h qtr. 20,790,840.73 2,902,839.87 1,039,064.19 - P217,592,976.04 p 3,941,904.06 p - On December 24, 1998, Petitioner filed with the Bureau of Internal Revenue its amended 1997 quarterly VAT returns, reflecting a total amount of zero-rated export sales of P217,594,976.04, input VAT of P4,035,548.65 paid on its domestic purchases of goods and services and input VAT of P7,822,316.30 paid on its importation of capital goods, broken down as follows: INPUT VAT This Quarter Carried. over Domestic Carried over from previous to subsequent Date filed Zero-rated Purchases of Importation Quarter Exh. w/ the SIR 1997 Sales Quarter Goods/Serv. of Goods u 24-Dec-98 1st qtr. p 50,480,099.16 p - p 974,511.92 p 3,077,502.00 p 4,052,013.92 X 24-Dec-98 2"d qtr. 14,830,467.95 4,052,013.92 775,440.56 4,725,921.00 9,553,375.48 AA 24-Dec-98 3rd qtr. 131,739,757.45 9,553,375.48 1,223,811.40 18,893.30 10,796,080.18 DO 24-Dec-98 41h qtr. 10,796,080.18 1,061,784.77 - 11,857,864.95 20,544,651.48 P217,594,976.04 P4,035,548.65 p 7,822,316.30 Petitioner claims that all of its zero-rated export sales were allegedly paid for in acceptable foreign currency and accounted for in accordaL.-:;e with the rules and regulations 1'v) 'I. ,O-,

DECISION- CTA CASE NO. 5700 PAGE3 of the Bangko Sentral ng Pilipinas (BSP for brevity), pursuant to Sec. 1OO(a)(2)(A)(i) of the Tax Code, as amended by R.A. No. 7716, now Sec. 106 (A)(2)(a)(1) of the Tax Code, as amended by R.A. No. 8424. Believing that it is entitled to a refund of Pll,857,864.95 allegedly representing the sum of the input VAT of P4,035,548.65 and P7,822,316.36, paid on its domestic purchases of taxable goods/services and on its importation of capital goods, respectively, which are allegedly attributable to its zero-rated sales for the period January 1, 1997 to December 31, 1997, Petitioner filed with the Bureau of Internal Revenue an administrative claim for refund on December 28, 1998 (Exhibit "VV"). Petitioner filed the instant Petition for Review with this Court on December 29, 1998. In his Answer filed on February 16, 1999, Respondent prayed for the dismissal of the instant petition and advanced the following Special and Affirmative Defenses, to wit: "5. Petitioner failed to show compliance with the substantiation requirements under the provision of Section 16(c)(3) of Revenue Regulations No. 5-87, as amended by Revenue Regulations No. 3- 88; 6. Petitioner has not shown proof that the alleged VAT input taxes attributable to its export sales have not yet been applied to the output tax for the period covered in its claim or any succeeding period and that the alleged total foreign exchange proceeds have accounted (sic) for by the Central Bank; 7. The petition states no cause of action as it does not allege the date/s when the taxies sought to be refunded was/were actually paid; 8. In an action for tax refund/credit, the burden of proof is on the taxpayer to establish its right to the refund and failure to sustain the burden is fatal to the action for tax refund. 9. Taxes paid and collected are presumed to have been made m accordance with law and regulations, hence, not refundable; 1'0)�.7r.:�)�

DECISION- CTA CASE NO. 5700 PAGE4 10. Well-settled is the rule that claims for refund are construed against the claimants since it partakes of the nature of an exemption from taxation." On July 31, 2000, this case was considered submitted for decision sans the memorandum of the Respondent. The issues in this case are two-fold; first, whether or not Petitioner's export sales qualify as zero-rated activity/revenue; and whether or not Petitioner is entitled to a refund of VAT input taxes paid from January 1, 1997 to December 31, 1997 amounting to P11,857,864.95. After a careful review of pertinent laws and documentary exhibits in this case, We find and so hold that Petitioner is entitled to the refund sought for. Anent the first issue, Petitioner complied with all the requirements for the zero-rating of its sales as set forth under Section 1OO(a)(2)(A)(i) of th Tax Code, as amended by R.A. No. 7716 (now Section 106(A)(2)(a)(1) of the Tax Code, as amended by R.A. No. 8424), thus: Section lOO(a) "(2) The following sales by VAT-registered persons shall be subject to zero percent (0%) rate: "(A) Export Sales.- The term 'export sales' means: "(i) The sale and actual shipment of goods from the Philippines to a foreign country, irrespective of any shipping arrangement that may be agreed upon which may influence or determine the transfer of ownership of the goods so exported and paid for in acceptable foreign currency or its equivalent in goods or services, and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP);" 1380

DECISION- CTA CASE NO. 5700 PAGES In the course of the proceeding, Petitioner was able to prove that it is a VAT registered entity when it presented in evidence its Certificate of Registration (Exh. F to F-3 inclusive). Petitioner likewise convinced this Court that it actively made direct export sales which garnered the amount of US $7,254,906.29 with peso equivalent of P217,594,976.04 for the period January 1, 1997 to December 31, 1999, as shown by its Summary List of Export Sales (Exhs. A-7 to A-10, inclusive), provisional and final export invoices (Exhs. D, D-1, D-9, D-10, D-15, to D-18, D-23, D-24, D-29, D-30, D-36, D-37, D-42 to D-45, inclusive), export declarations/permits (Exhs. D-3, D-13, D-21, D-27, D-34, D-40 and D- 49) and bills of lading (Exhs. D-4, D-14, D-22, D-28, D-35, D-41 and D-50) for the same period. More importantly, Petitioner, through presentation of bank credit/debit devices, was able to prove that its export sales were paid for in acceptable foreign currency inwardly remitted and accounted for in accordance with BSP regulations (Exhs. D-2, D-5 to D-8, D- 11, D-12, D-19, D-20, d-25, D-26, D-31 to D-33, D-38, D-39, D-46 to D-48, inclusive). Furthermore, Petitioner's export sales amounting to P217,594,976.04 were properly reported in its amended quarterly VAT returns and were properly recorded in its books of accounts as certified by Punongbayan and Araullo in its report. (Exh. A). Since Petitioner's sales qualify as zero-rated under Section 100 (a)(2)(A)(i) of the Tax Code, consequently it is not liable to pay output tax thereon and can claim tax credit or refund of input Value-Added Tax paid on its purchases of goods, properties or services related to such zero-rated sales as provided under Section 4.102-2 of Revenue Regulations No. 7-95 and Section 106(a) of the Tax Code, as amended by R.A. ':"716 which provides, thus:

DECISION- CTA CASE NO. 5700 PAGE6 SEC. 4.102-2. Zero-Rating. -(a) In general. -A zero-rated sale by a VAT registered person, which is a taxable transaction for VAT purposes, shall not result in any output tax. However, the input tax on his purchases of goods, properties or services related to such zero-rated sale shall be available as tax credit or refund in accordance with these regulations. Coming now to its refund of unutilized input VAT payments on domestic purchase of taxable goods and services and on importation of goods, it is incumbent upon the Petitioner to prove the following: 1.) the claimed input taxes are duly supported by Petitioner's suppliers invoices and/or official receipts (with respect to its domestic purchases of taxable goods and services) and Bureau of Customs official receipts/import entry declarations (regarding its importation of capital goods) as provided under Section 4.104-5 of Revenue Regulations No. 7-95 in relation with Sections 108 and 238 of the Tax Code; 2.) the claimed input taxes on domestic purchase of taxable goods and services are directly attributable to its zero-rated sales; 3.) it did not offset or apply the claimed input taxes against any output tax; and it did not carry-over to the succeeding months/quarters the claimed input taxes As We can recall, the commissioned Certified Public Accountant, Punongbayan and Araullo, recommended that the amount of P11,785,865.10, as indicated in Petitioner's Summary of Monthly Purchases and input VAT paid for the period January 1, 1997 to December 31, 1997, represents Petitioner's valid claim for refund of input taxes paid on domestic purchases of taxable goods and services and on importation of capital goods for the period subject of the claim except for the amount of P401,166.20. However, upon a thorough examination of Petitioner's documentary exhibits, more particularly its suppliers invoices and official receipts (Exh. B to B-848, C to C-1470), Bureau of Customs official receipts, import entry and revenue declarations (Exh. B-849 to 858, inclusive), this Court found out that, aside from the amount of P401,166.20 initially recommended by the

DECISION- CTA CASE NO. 5700 PAGE7 independent Certified Public Accountant for disallowance, an additional P614,016.54 detailed in Annex A, shall likewise be disallowed for failure to comply with the substantiation requirements provided under Section 4.104-5 of Revenue Regulations No. 7- 95 in relation to Sections 108 and 238 of the Tax Code and Revenue Memorandum Circular No. 63-91 which provides, thus: SEC. 4.104-5. Substantiation of claims for input tax credit. - (a) Input taxes shall be allowed only if the domestic purchase of goods, properties or services is made in the course of trade or business. The input tax should be supported by an invoice or receipt showing the information as required under Section 108(a) and 238 of the Code. Input tax on purchases of real property should be supported by a copy of the public instrument i.e. deed of absolute sale, deed of conditional sale, contract/agreement to sell, etc., together with the VAT receipt issued by the seller. A cash-register machine tape issued to a VAT registered buyer by a VAT-registered seller from a machine duly registered with the BIR in lieu of the regular sales invoice, shall constitute valid proof of substantiation of tax credit only if the name and TIN of the purchaser is indicated in the receipt and authenticated by a duly authorized representative of the seller. (b) Input tax on importation shall be suppor ed with the import entry or other equivalent document showing actual payment of VAT on the imported goods. (c) Presumptive input tax shall be supported by an inventory of goods as shown in a detailed list to be submitted to the BIR. (d) Input tax on "deemed sale" transactions shall be substantiated with the required invoices. (e) Input tax from payments made to non-residents shall be supported by a copy of the VAT declaration/return filed by the resident licensee/lessee in behalf of the non-resident licensor/lessor evidencing remittance of the VAT due. Other than this noted failure of the Petitioner to substantiate, thus causmg disallowances on its claimed input VAT, this Court is nonetheless, convinced that Petitioner's claimed input taxes on domestic purchases of taxable goods and services were all directly attributable to its zero-rated sales and that these purchases were used directly in 1 0 ') �. \..) .,

DECISION- CTA CASE NO. 5700 PAGES its business of exploring, producing and exporting beneficiated nickel silicate ores and chromite ores. Likewise, We found that the claimed input taxes of P11,857,864.95 were never applied by the Petitioner against any of its liabilities as shown in its amended 1997 quarterly VAT returns (Exhs. U, X, AA and DD) nor was it carried over to the succeeding quarters of 1998 as evidenced by Petitioner's 1998 monthly/quarterly returns (Exh. EE to PP, inclusive). After taking into consideration the above circumstances, this Court finds it ineluctable to grant the claim for refund but in a reduced amount computed as follows: Amount of Claim P11,857,864.95 Less: Disallowances Per Punongbayan & Araullo's Report(Exh. A-6) P401,166.20 Per this Court's Further Verification (Annex A) 614,016.54 1,015,182.74 Amount Refundable P10.842.682.21 WHEREFORE, in view of all the foregoing, Respondent is hereby ORDERED to REFUND the amount of TEN MILLION EIGHT HUNDRED FORTY TWO THOUSAND SIX HUNDRED EIGHTY TWO AND 21/100 PESOS (P10,842,682.21), in favor of the Petitioner representing its unutilized input VAT payments on its domestic purchase of taxable goods and services and on importation of goods for the period January I, 1997 to December 31, 1997. SO ORDERED. G-Q ERNESTO D. ACOSTA Presiding Judge

DECISION- CTA CASE NO. 5700 PAGE9 WE CONCUR: RA ro lNO.DE Associate Jud CERTIFICATION I hereby certify that this decision was reached after due consultation among the members of the Court of Tax Appeals in accordance with Section 13, Article VIII of the Constitution. \Q. C? ER NESTOD. ACOSTA Presiding Judge

ANNEXA Taganito Mining Corp. vs. Commissioner of Internal Revenue CTA Case No. 5700 Schedule of Additional Disallowances on Petitioner's Claimed Unutilized Input Vat Per this Court's Findings Invoice O.R. Input Tax Amount Claimed Disallowed Su lier Exh. No. Exh. No. lnv. Amount 1.) Invoices not within the period of claim Monark Equipment Corp. A 1 B-1 200372 B-40 118220 p 100,816.10 p 9,165.10 p 9,165.10 Monark Equipment Corp. 1,031.50 1,031.50 Monark Equipment Corp. A 1 B-5 200729 B-40 118220 11,346.50 2,200.40 2,200.40 Monark Equipment Corp. Monark Equipment Corp. A 1 B-23 199865 B-40 118220 24,204.40 587.00 587.00 208.30 208.30 A 2 B-38 202331 B-40 118220 6,457.00 A 7 B-228 202335 B-234 121664 2,291.30 2.) With erasure on date of invoice Surigao BB Press B 30 C-9 1068 C-13 833 2,100.00 190.91 190.91 3.) Without invoices &/or official receipts Johnco Commercial A 7 75879 B-220 11105 12,900.00 1 '172.73 1,172.73 Johnco Commercial 76331 11279 25,180.00 2,289.09 2,289.09 Johnco Commercial A 8 76332 B-420 11279 83,240.00 7,567.27 7,567.27 Johnco Commercial 76333 B-564 11279 42,590.00 3,871.82 3,871.82 Johnco Commercial A 8 76344 B-842 11279 38,770.00 3,524.55 3,524.55 Johnco Commercial 76345 C-692 11279 35,690.00 3,244.55 3,244.55 Johnco Commercial A 8 76418 C-968 11179 Johnco Commercial 77571 C-968 11286 4,080.00 370.91 370.91 Johnco Commercial A 8 77519 11133 1,350.00 122.73 122.73 Johnco Commercial 78225 11510 8,500.00 772.73 772.73 Liberty Stationery A 8 15816 15816 11,350.00 1,031.82 1,031.82 Karilagan Tire Supply 3730 2144 1,080.00 Kia Service Phils., Corp. A 8 22174 22535 8,400.00 98.18 98.18 Maxima Equipment 38598 22511 763.64 763.64 Johnco Commercial A 8 78199 11355 739.20 Jermore Enterprises 412,651.00 67.20 67.20 Kia Service Phils., Corp. A 11 327 188 37,513.73 37,513.73 Kia Service Phils., Corp. 22370 22536 11,750.00 Rio Tuba Nickel Mining Corp. A 13 22493 22536 640.00 1,068.18 1,068.18 Agri-Cultivators Trading, Inc. 26269 58.18 58.18 Civic Merchandising, Inc. A 13 102 9940 16,363.62 The Eager Press 9966 1143 3,728.12 1,487.60 1,487.60 Boston Industrial Supply Corp. A 14 6338 2577 338.92 338.92 Pacific Parts Corp. 4784 29861 110,000.00 Pacific Parts Corp. A 14 46679 22937 2,971.80 10,000.00 10,000.00 Pacific Parts Corp. 79660 22937 270.16 270.16 Pilipinas Shell A 14 79662 23036 33,912.00 Surigao M. S. Enterprises 79993 41424 760.00 3,082.91 3,082.91 NVPASRecapping Co., Inc. A 15 90252928 2575 69.09 69.09 NVPASRecapping Co., Inc. 7314 44518 1,764.00 NVPASRecapping Co., Inc. A 17 51983 46200 21,600.00 160.36 160.36 53319 46200 1,963.64 1,963.64 A 17 54018 1,010.00 3,689.00 91.82 91.82 A 17 2,283.38 335.36 335.36 1,852.00 207.58 207.58 A 17 1,378.80 168.36 168.36 125.35 125.35 A 19 660.60 2,642.40 60.05 60.05 A 19 240.22 240.22 A 21 A 25 A 25 A 25 A 29 A 29 B 36 B 49 B 57 B 57 4.) Without invoice &/or official receipt and supported only by a statement of account and a provisional receipt Solid Mills, Inc. A 5 B-138 957 B-139 19078 77,606.10 7,055.10 7,055.10 5.) invoices printed 1996 without pre-printed TIN "VAT" but merely stamped TIN "V" European Technics Phiis., Inc. A 13 B-396 289 B-399 314 840.00 76.36 76.36 European Technics Phils., Inc. B-399 314 1 '160.00 105.45 105.45 European Technics Phils., Inc. A 13 B-397 284 B-399 314 2,859.00 259.91 259.91 European Technics Phils., Inc. B-401 276 8,294.00 754.00 754.00 A 13 B-398 283 A 13 B-400 295 1'vJb' t�). p. 1 of 5

ANNEXA Taganito Mining Corp. vs. Commissioner of Internal Revenue CTA Case No. 5700 Schedule of Additional Disallowances on Petitioner's Claimed Unutiiized Input Vat Per this Court's Findings Invoice 0. R. Input Tax Amount Claimed Disallowed Su lier Exh. No. Exh. No. lnv. Amount 6.) Invoices are duplicate copies only and 33,816.60 official receipt attached pertains to other invoices 19,181.70 44,288.28 Maxima Equipment Co., Inc. B 50 C-722 5445 10,419.30 3,074.24 3,074.24 Maxima Equipment Co., Inc. 1,743.79 1,743.79 Maxima Equipment Co.. inc. B 50 C-723 5423 8,085.42 4,026.21 4,026.21 Maxima Equipment Co.. Inc. 59,279.50 Maxima Equipment Co., Inc. B 50 C-724 5424 947.21 947.21 Maxima Equipment Co., Inc. 3,392.94 735.04 735.04 Maxima Equipment Co., inc. B 50 C-725 5425 5,389.05 5,389.05 63,896.40 308.45 308.45 B 50 C-726 5432 11,034.90 B 50 C-727 5472 490.50 14,400.00 B 50 C-728 5480 10,652.40 7.) Invoices are duplicate copies only; 1,229.40 Official receipt is xerox copy only as found by the Revenue Officer (BIR records, page 222) 2,975.00 60.00 Maxima Equipment Co., Inc. B 56 C-921 5446 C-926 3431 5,808.76 5,808.76 Maxima Equipment Co., Inc. C-926 3431 3,100.00 1,003.17 1,003.17 Maxima Equipment Co., Inc. B 56 C-921 5557 C-926 3431 1,915.80 Maxima Equipment Co., Inc. C-926 J431 9,332.00 44.59 44.59 Maxima Equipment Co.. Inc. B 56 C-922 5571 C-926 3431 1,309.09 1,309.09 Maxima Equipment Co., Inc. C-926 3431 500.00 B 56 C-923 5573 480.00 968.40 968.40 620.00 111.76 111.76 B 56 C-924 5574 1,546.00 1,420.00 B 56 C-925 5576 6,075.00 7,800.00 8.) No TIN "V"/ "VAT" printed on official receipts; 1,290.00 Invoices are duplicate copies only as found 520.00 by the Revenue Officer (BIR Records, pages 226, 3,450.00 225, 223, 221) 985.00 2,480.00 Cebu Brake Center & Enter. Corp. B 34 C-169 32757 C-179 6855 8,810.00 270.45 270.45 Cebu Brake Center & Enter. Corp. B C-179 6855 5,525.00 5.45 5.45 Cebu Brake Center & Enter. Corp. B 34 C-170 32776 C-179 6855 1,650.00 Cebu Brake Center & Enter. Corp. B C-179 6855 1,090.00 281.82 281.82 Cebu Brake Center & Enter. Corp. B 34 C-171 32796 C-179 6855 9,450.00 174.16 174.16 Cebu Brake Center & Enter. Corp. B C-179 6855 1,395.00 848.36 848.36 Cebu Brake Center & Enter. Corp. B 34 C-172 32804 C-179 6855 8,450.00 Cebu Brake Center & Enter. Corp. B C-179 6855 1,950.00 45.45 45.45 Cebu Brake Center & Enter. Corp. B 35 C-173 32836 C-179 6855 300.00 43.64 43.64 Cebu Brake Center & Enter. Corp. B C-179 6855 540.00 56.36 56.36 Cebu Brake Center & Enter. Corp. B 35 C-1 74 32844 C-308 6876 1,490.00 140.55 140.55 Cebu Brake Center & Enter. Corp. B C-382 6915 3,380.00 129.09 129.09 Cebu Brake Center & Enter. Corp. B 35 C-175 32839 C-382 5915 2,400.00 552.27 552.27 Cebu Brake Center & Enter. Corp. B C-382 o915 2,850.00 709.09 709.09 Cebu Brake Center & Enter. Corp. B 35 C-176 32841 C-382 6915 3,780.00 117.27 117.27 Cebu Brake Center & Enter. Corp. B C-382 6915 1,300.00 47.27 47.27 Cebu Brake Center & Enter. Corp. B 35 C-177 32899 C-382 6915 232.50 313.64 313.64 Cebu Brake Center & Enter. Corp. B C-382 6915 1,520.00 89.55 89.55 Cebu Brake Center & Enter. Corp. B 35 C-178 32917 C-382 6915 225.45 225.45 Cebu Brake Center & Enter. Corp. B C-382 6915 800.91 800.91 Cebu Brake Center & Enter. Corp. B 38 C-307 38042 C-382 6915 502.27 502.27 Cebu Brake Center & Enter. Corp. B C-382 6915 150.00 150.00 Cebu Brake Center & Enter. Corp. B 39 C-370 33107 C-382 6915 99.09 99.09 Cebu Brake Center & Enter. Corp. B C-471 6637 859.09 859.09 Cebu Brake Center & Enter. Corp. B 39 C-371 33157 C-471 6637 126.82 126.82 Cebu Brake Center & Enter. Corp. B C-471 6637 768.18 768.18 Cebu Brake Center & Enter. Corp. B 39 C-372 33150 C-471 6637 177.27 177.27 Cebu Brake Center & Enter. Corp. B C-471 6637 27.27 27.27 Cebu Brake Center & Enter. Corp. B 39 C-373 33183 C-471 6637 49.09 49.09 Cebu Brake Center & Enter. Corp. B C-471 6637 135.45 135.45 Cebu Brake Center & Enter. Corp. B 39 C-374 33169 C-471 6637 307.27 307.27 Cebu Brake Center & Enter. Corp. B C-471 6637 218.18 218.18 Cebu Brake Center & Enter. Corp. B 39 C-375 33173 C-471 6637 259.09 259.09 Cebu Brake Center & Enter. Corp. B C-471 6637 343.64 343.64 Cebu Brake Center & Enter. Corp. B 39 C-376 33202 C-471 '1637 118.18 118.18 21.14 21.14 39 C-377 33205 138.18 138.18 39 C-378 33224 39 C-379 33227 39 C-380 33253 39 C-381 33259 43 C-472 33268 43 C-473 33273 43 C-474 33281 43 C-475 33392 43 C-476 33306 43 C-477 33319 43 C-478 33324 43 C-479 33340 43 C-480 33350 43 C-481 33354 43 C-482 33369 43 C-483 33384 p. 2 of 5 138'(

ANNEXA Taganito Mining Corp. vs. Commissioner of Internal Revenue CTA Case No. 5700 Schedule of Additional Disallowances on Petitioner's Claimed Unutilized Input Vat Per this Court's Findings Invoice O. R. Input Tax Amount Claimed Disallowed Su lier Exh. No. Exh. No. lnv. Amount 109.09 109.09 Cebu Brake Center & Enter. Corp. B 43 C-484 33457 C-471 6637 1,200.00 917.27 917.27 Cebu Brake Center & Enter. Corp. B 10,090.00 Cebu Brake Center & Enter. Corp. B 43 C-485 33461 C-471 6637 42.91 42.91 Cebu Brake Center & Enter. Corp. B 472.00 134.55 134.55 Cebu Brake Center & Enter. Corp. B 43 C-486 33469 C-471 }637 1,480.00 1,079.64 1,079.64 Cebu Brake Center & Enter. Corp. B 11,876.00 259.09 259.09 Cebu Brake Center & Enter. Corp. B 47 C-624 33485 C-640 6963 2,850.00 1,772.73 1,772.73 Cebu Brake Center & Enter. Corp. B 19,500.00 1,438.64 1,438.64 Cebu Brake Center & Enter. Corp. B 47 C-625 33475 C-640 6963 15,825.00 180.68 180.68 Cebu Brake Center & Enter. Corp. B 1,987.50 320.00 320.00 Cebu Brake Center & Enter. Corp. B 47 C-626 33487 C-640 6963 3,520.00 1,440.91 1,440.91 Cebu Brake Center & Enter. Corp. B 15,850.00 900.00 900.00 Cebu Brake Center & Enter. Corp. B 47 C-627 33500 C-640 6963 9,900.00 281.82 281.82 Cebu Brake Center & Enter. Corp. B 3,100.00 822.73 822.73 Cebu Brake Center & Enter. Corp. B 47 C-628 33504 C-640 6963 9,050.00 711.82 711.82 Cebu Brake Center & Enter. Corp. B 7,830.00 281.82 281.82 Cebu Brake Center & Enter. Corp. B 47 C-629 33508 C-640 6963 3,100.00 2,940.91 2,940.91 Cebu Brake Center & Enter. Corp. B 32,350.00 568.18 568.18 Cebu Brake Center & Enter. Corp. B 47 C-630 33540 C-640 6963 6,250.00 169.09 169.09 Cebu Brake Center & Enter. Corp. B 1,860.00 Cebu Brake Center & Enter. Corp. B 47 C-631 33544 C-640 6963 17.27 17.27 Cebu Brake Center & Enter. Corp. B 190.00 150.45 150.45 Cebu Brake Center & Enter. Corp. B 47 C-632 33552 C-640 6963 1,655.00 171.82 171.82 Cebu Brake Center & Enter. Corp. B 1,890.00 243.64 243.64 Cebu Brake Center & Enter. Corp. B 47 C-633 33553 C-640 6963 2,680.00 136.36 136.36 Cebu Brake Center & Enter. Corp. B 1,500.00 Cebu Brake Center & Enter. Corp. B 47 C-634 33565 C-640 6963 45.45 45.45 Cebu Brake Center & Enter. Corp. B 500.00 210.91 210.91 Cebu Brake Center & Enter. Corp. B 47 C-635 33573 C-640 6963 2,320.00 195.45 195.45 Cebu Brake Center & Enter. Corp. B 2,150.00 Cebu Brake Center & Enter. Corp. B 47 C-636 33577 C-640 6963 46.82 46.82 Cebu Brake Center & Enter. Corp. B 515.00 313.64 313.64 Cebu Brake Center & Enter. Corp. B 48 C-637 33583 C-640 6963 3,450.00 152.73 152.73 1,680.00 48 C-638 33582 C-640 6963 87.27 87.27 960.00 83.64 83.64 48 C-639 33592 C-640 6963 920.00 61.36 61.36 675.00 63 C-1191 33861 C-1205 7104 700,000.00 63 C-1192 33881 C-1205 7104 11,628.00 11,628.00 63 C-1193 33880 C-1205 7104 11,628.00 11,628.00 63 C-1194 33872 C-1205 7104 11,628.00 11,628.00 63 C-1195 33871 C-1205 7104 11,628.00 11,803.95 63 C-1196 33873 C-1205 '104 11,628.03 11,745.30 63 C-1197 33874 C-1205 7104 16,000.00 64 C-1198 33876 C-1205 7104 16,000.00 16,000.00 64 C-1199 33875 C-1205 7104 14,979.10 64 C-1200 33878 C-1205 7104 1,323.40 64 C-1201 33879 C-1205 7104 64 C-1202 33884 C-1205 7104 64 C-1203 33887 C-1205 7104 64 C-1204 33888 C-1205 7104 9.) Without official receipts but only provisional receipt; Invoices are duplicate copies only as found by the Revenue Officer (BIR Records, pp. 227, 222, 221) Core Automotive Resources, Inc. A 9 B-288 1761 B-289 1543 63,636.36 63,636.36 1,057.09 1,057.09 Northern Mindanao Bandag, Inc. B 63 C-1178 104655 C-1183 46805 1,057.09 1,057.09 1,057.09 1,057.09 Northern Mindanao Bandag, Inc. B 63 C-1179 104656 C-1183 46805 1,057.09 1,057.09 1,057.09 1,057.09 Northern Mindanao Bandag, Inc. B 63 C-1180 104657 C-1183 46805 1,057.09 1,057.09 1,057.09 1,057.09 Northern Mindanao Bandag, Inc. B 63 C-1181 104658 C-1183 46805 1,073.09 1,073.09 1,057.09 1,057.09 Northern Mindanao Bandag, Inc. B 63 C-1182 104659 C-1183 46805 1,067.75 1,067.75 Northern Mindanao Bandag, Inc. B 63 C-1185 104774 C-1183 46805 Northern Mindanao Bandag, Inc. B 63 C-1186 104792 C-1183 46805 Northern Mindanao Bandag, Inc. B 63 C-1187 104776 C-1183 '.6805 Northern Mindanao Bandag, Inc. B 63 C-1188 104773 C-1183 46805 Northern Mindanao Bandag, Inc. B 63 C-1189 104767 C-1183 46805 10.) Non-vat invoices and non-vat official receipt Joy Engineering Enterprises A 11 B-324 5883 B-327 1516 1,454.55 1,454.55 Joy Engineering Enterprises 1,454.55 1,454.55 Joy Engineering Enterprises A 11 B-325 5884 B-327 1516 1,454.55 1,454.55 A 11 B-326 5885 B-327 1516 11.) Official receipt printed 1990 without TIN "V'' I "VAT"; Invoices are duplicate copies only as found by the Revenue Officer (BIR records, page 223) Oasis Enterprises B 43 C-487 0192 C-492 1733 1,361.74 1,361.74 Oasis Enterprises 120.31 120.31 B 43 C-488 0197 C-492 1733 1J8 -. p. 3 of 5

ANNEXA Taganito Mining Corp. vs. Commissioner of Internal Revenue CTA Case No. 5700 Schedule of Additional Disallowances on Petitioner's Claimed Unutilized Input Vat Per this Court's Findings Invoice 0. R. Input Tax Amount Claimed Disallowed Su lier Exh. No. Exh. No. lnv. Amount 1,068.65 1,068.65 Oasis Enterprises B 43 C-489 0209 C-492 1733 11,755.10 753.52 753.52 Oasis Enterprises 8,288.75 803.24 803.24 Oasis Enterprises B 43 C-490 0224 C-492 1733 8,835.60 B 43 C-491 0230 C-492 1733 555.01 2,572.00 12.) Invoices without "V" I "VAT" after TIN/BIR permit No.; 8,758.00 Non-vat official receipts 25,262.50 Navship Enterprises A 24 B-703 0010 0009 101,504.00 50.46 50.46 Navship Enterprises 233.82 233.82 Navship Enterprises A 26 B-745 12 B-745-A 11 72.00 796.18 796.18 A 28 B-818 0015 0012 56,275.00 1,250.00 13.) Invoices/official receipts without TIN "V'' I "VAT" 6,500.00 5,298.00 To Suy Hardware A 9 B-297 74671 B-298 15157 2,296.59 2,296.59 Butuan Golden Parts 196,000.00 9,227.64 9,227.64 B 49 C-682 2324 C-683 2453 98,609.67 14.) Invoice is duplicate copy; 133,091.01 Official receipt is xerox copy only as found by the Revenue Officer (BIR Records, page 225) 77,519.86 158,030.19 Surigao Glass Master B 37 C-256 2564 C-257 2611 6.55 6.55 77,475.86 15.) Non-vat invoices and official receipts printed 1995 without "V'' I "VAT" after TIN 77,463.76 31,759.89 Vocom Enterprises B 37 C-255 015 299 36,371.63 5,115.91 5,115.91 Vocom Enterprises 232 77,388.08 113.64 113.64 Vocom Enterprises B 50 C-719 029 461 590.91 590.91 Vocom Enterprises 030 461 2,511.95 481.64 481.64 Vocom Enterprises B 67 C-1355 043 C-1357 467 81,018.08 C-1357 142,326.40 17,818.18 17,818.18 B 67 C-1356 C-1354 81,137.76 81,137.76 B 67 C-1353 1,077.56 16.) Invoices printed 1994 without 'V" I 'VAr' after TIN; 2,155.12 Non-vat official receipts 19,722.80 48,623.97 Pilipinas Shell B 38 C-321 56008 C-322 4063 81,137.76 8,964.52 8,964.52 Pilipinas Shell 78,654.99 12,099.18 12,099.18 Pilipinas Shell B 45 C-554 56411 C-555 21112 86,967.76 Pilipinas Shell 2,283.38 7,047.26 7,047.26 Pilipinas Shell B 45 C-553 56471 C-555 21112 14,366.38 14,366.38 B 45 C-552 56659 C-555 21112 7,043.26 7,043.26 B 45 C-551 56662 C-555 21112 17.) Invoices are merely computer printouts and are not pre-printed forms with pre-printed BIR permit no. & TIN "V" I "VAT"; Non-vat official receipts Pilipinas Shell B 53 C-819 90000692 C-823 25373 7,042.16 7,042.16 Pilipinas Shell 2,887.26 2,887.26 Pilipinas Shell B 53 C-820 90014283 C-823 25373 3,306.51 3,306.51 Piiipinas Shell 7,035.28 7,035.28 Pilipinas Shell B 53 C-821 90015123 C-823 25373 Pilipinas Shell 228.36 228.36 Pilipinas Shell B 53 C-822 90016395 C-823 25373 7,365.28 7,365.28 Pilipinas Shell 12,938.76 12,938.76 Pilipinas Shell B 57 C-955 90053988 C-961 28484 7,376.16 7,376.16 Pilipinas Shell 7,376.16 7,376.16 Pilipinas Shell B 57 C-956 90068192 C-961 28484 Pilipinas Shell 97.96 97.96 Pilipinas Shell B 57 C-957 90069119 C-961 28484 195.92 195.92 Pilipinas Shell 1,792.98 1,792.98 Pilipinas Shell B 57 C-959 90079240 C-961 28484 4,420.36 4,420.36 Pilipinas Shell 7,376.16 7,376.16 Pilipinas Shell B 57 C-960 90081509 C-961 ..8484 7,150.45 7,150.45 7,906.16 7,906.16 B 57 C-958 90094353 C-961 28484 207.58 207.58 B 61 C-1103 90131530 C-1107 35513 B 61 C-1104 90134660 C-1107 35513 B 61 C-1105 90138681 C-1107 35513 B 61 C-1106 90140995 C-1107 35513 B 62 C-1156 90167103 C-1157 35631 B 63 C-1158 90168012 C-1157 35631 B 70 C-1465 90252928 C-1466 41424 1J88 p. 4 of 5

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