RMC No. 20-2009 — Circularizes the list of taxpayers who have ceased business operations Digest | Full Text

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City REPUBLIC OF THE PHILIPPINES February 25, 2009 DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE REVENUE MEMORANDUM CIRCULAR NO. 20 - 2009 SUBJECT : Taxpayers Who Have Ceased Business Operations TO : All Internal Revenue Officials, Employees and other Concerned For the information of all concerned, the following taxpayers have closed or ceased business operations: Registered Name Business Trade Name Address Effective Date of Closure 1 ABANDO, ROSA ABANDO'S RIDE (1 UNIT PUJ) PAYOCPOC NORTE, BAUANG, LA UNION December 12, 2008 2 ABARCA, JULIUS C PRACTICE OF PROFESSION TACLOBAN CITY July 15, 2008 3 ABAT, JEFF LESTER P. WOODSEDGE STORE CACAPIAN, SAN JUAN, LA UNION December 4, 2008 4 ABAT, VICENTE B. ABAT'S RIDE (1 UNIT TRI) PNR CATBANGEN WEST, SAN FERNANDO CITY, LU December 17, 2008 5 ABELLA, WARLITO TRICYCLE OPERATOR ESTRADA ST., DIGOS CITY July 15, 2008 6 ABENSON VENTURES, INC. ABENSON AVANT APPLICANCE LEVEL 2 GREENBELT 4, AYALA CENTER, MAKATI December 19, 2008 7 ABRENICA, VIRGINIA M. CENTER CITY December 17, 2008 V. ABRENICA SARI SARI STORE TANQUI, SAN FERNANDO CITY, LA UNION 8 ACAYLAR, ROSIE S. RRCC COMPUTER & OFFICE SINDANGAN, ZAMBOANGA DEL NORTE December 31, 2008 SUPPLIES SALES AND SERVICES December 12, 2008 9 ACCEL TRAVEL & TOURS INC ACCEL TRAVEL & TOURS INC SM CITY FAIRVIEW, GREATER LAGRO QC 10 AGC FLAT GLASS PHIL. INC. AGC FLAT GLASS PHIL. INC 50 TAPUAC DIST. DAG. CITY December 11, 2008 11 AGRIBRANDS PHILS., INC. AGRIBRANDS PHILS., INC. BO. DAMPOL, PULILAN, BULACAN March 8, 2002 12 ALBESI, THELMA L. ALBESI CONSTRUCTIONSUPPLY PARIAN, SAN FERNANDO CITY, LU December 2, 2008 13 ALCASID, LUCIANO TRICYCLE OPERATOR SAN AGUSTIN, DIGOS CITY August 4, 2008 14 ALINDOGAN, DINO A IMBSINTERNET & COMPUTER CTR 41 B SERRANO SANTOLAN QC September 18, 2008 H-2 1 /pbg

Registered Name Business Trade Name Address Effective Date of Closure 15 AMBATA, LEANDRO S. DONG S. AMBATA GEN MDSE MANGGHAN, GEN. TRIAS, CAVITE December 10, 2008 16 AMERICAN BOULEVARD AMERICAN BOULEVARD TRADING SM CITY PALLOCAN WEST BATANGAS CITY December 2, 2008 TRADING CORP. CORP. December 18, 2008 December 19, 2008 17 AMERICAN HARDWARE F-1 BOUTIQUE LEGENDA HOTEL, SUBIC BAY FREEPORT ZONE December 5, 2008 COMPANY INC. JUINJUNIKOS HAMBURGER GRILL G-16B REGALIA PARK TOWER COND 150 P 18 AMOR, ALEJANDRO SM CAF� & REST TUAZON CUBAO QC 19 ANG- ANGCO, ARSENIO D. ANG-ANGCO PAWNSHOP TANDANG SORA, QUEZON CITY 20 ANG, LETECIA C. LETECIA S. ANG STORE SIBULAN, STA. CRUZ, DAVAO DEL SUR October 2, 2008 21 ANG, LORNA H. MON & LORNA INFANTS WEAR & PUBLIC MARKET, CANDELARIA, QUEZON November 17, 2008 22 ANGELES, LUZ C. ACCESSORIES STORE December 12, 2008 23 APLASCA, CHERYL A. November 11, 2008 SAMPAGUITA POPRICE & POPCORN SAN NICOLAS, TARLAC CITY FACTORY PATRICIA BUY & SELL TANWALANG, SULOP, DAVAO DEL SUR 24 AQUINO, JENNIFER A. JOLLIBEE LEMERY BATANGAS December 2, 2008 25 AQUINO, ULYSSES ST INTERNERT CAF�- BRANCH I POBLACION, LINGAYEN, PANGASINAN December 15, 2008 26 ASAHICAST PHILIPPINES, INC. ASAHICAST PHILS., INC. LOT 6 PHASE 4 TECHNOLOGY AVE TECHNOLOGY December 19, 2008 AVE BINAN LAGUNA July 2, 2008 27 ASARAK, YASIR A. LOGIN CYBER CAF� 1981 CALGAS BLDG., RIZAL AVE., DIGOS CITY 28 ASIAREACH INC. MNGT NO BUSINESS/TRADE NAME RIZAL ST., BINMALEY, PANGASINAN December 15, 2008 CONTRACTO SERRVICE INC NO BUSINESS/TRADE NAME STERN MALL, CANDON CITY, ILOCOS SUR December 17, 2008 29 AVILA, MARCOS 30 AXALAN, FRANCISCA B. LABAK SARI-SARI STORE POB. SAN PASCUAL BATANGAS December 5, 2008 31 BAGTAS, FATIMA BAGTAS STORE PUBLIC MARKET, LINGAYEN, PANGASINAN December 3, 2008 32 BALABA, ARNOLD D. ARNOLD WELDING & SASH FACTORY PANIQUI, TARLAC December 17, 2008 33 BALISCO, AZUCENA B. MIKE & JESSA TAXI 7-P HYACINTH ST., PRK. KASILINGAN BRGY. December 5, 2008 34 BALLAD, MARLENE P. M.I.B. JUNKSHOP MANSILINGAN, B.C. December 10, 2008 PATALAN, PANIQUI, TARLAC 35 BALOT BALOT REPUBLIC BALOT BALOT REPUBLIC CUBAO, THE LANDMARK FOOD CTR. BASEMENT AYALA December 22, 2008 CUBAO, INC. INC. CENTER, MAKATI December 23, 2008 36 BANCO DE ORO UNIBANK INC BANCO DE ORO UNIBANK INC G/F SEC BLDG EDSA COR FLORIDA MANDALUYONG CITY H-2 2 /pbg

Registered Name Business Trade Name Address Effective Date of Closure 37 BANGCORE, ROBERTO S ROBBIE STORE TACLOBAN CITY December 10, 2008 38 BARES, ANGELITO B. AB ECO MARINE TRADING CAMILING, TARLAC December 23, 2008 39 BASILIO, JAY RENE C. JAY RENE BASILIO CORN & PALAY POBLACION, CAMILING, TARLAC December 22, 2008 40 BASSIG, MICHELLE BUYING STATION December 12, 2008 KISSES AND SWEETS CAF� FERN VILLAGE, PASONG TAMO, QUEZON CITY 41 BATOON, MELVIE O. BATOON'S RIDE (1 UNIT TRI) SAN FRANCISCO, SAN FERNANDO CITY, LU December 11, 2008 42 BAUTISTA, SONIA G. PUJ MARONONG, STA. BARBARA, PANG. December 3, 2008 43 BCI RETAIL CORP BCI RETAIL CORP 2/F U 3A-3B EASTWOOD CITYWALK PH 11 September 18, 2008 EASTWOOD CITY December 4, 2008 44 BELUSO, FEDERICO AROBANG ANGEL TRECIA CONSTRUCTION BLK 107 LOT 3 PH I MABUHAY CITY MAMATID July 10, 2008 45 BOHOL, ARLENE F ARLENE F BOHOL STORE CABUYAO LAGUNA ABUYOG LEYTE 46 BOISER, MARIA LOURDES P. PIZZA TREAT DELIGHT - BRANCH II WAREHOUSE BLDG., SAN JOSE, DIGOS CITY October 9, 2008 47 BONDOC, GENARO B. REIGEN TELECOM TRADING & CONCEPCION, TARLAC December 16, 2008 48 BORJA, MELCHER D SERVICES NAVAL BILIRAN July 10, 2008 MELCHER'S FOOD HAUS 49 BRIGHTPOINT PHILS., INC. BRIGHTPOINT PHILS., INC. 4F GATEWAY 2000 BLDG., 174 ARANETA AVE., QC July 31, 2007 50 CAILLO, CHRISTIE S DRY GOODS TACLOBAN CITY December 10, 2008 51 CALDEO, LOIDA Q. NO BUSINESS/TRADE NAME MAGSAYSAY- DEL PILAR STS., CDOC November 26, 2008 52 CALICA, FELINO L. F.L. CALICA STORE URAYONG, BAUANG, LA UNION December 17, 2008 53 CANLAS, NOLI M. NMC GEN. MERCHANDISE MAPALACSIAO, TARLAC CITY December 12, 2008 54 CANTA, PERSIDA FARMACIA PERSIDA - BRANCH PUBLIC MARKET, ANDA, PANGASINAN December 17, 2008 55 CAPISTRANO, FRANCIS JULIAN FVFC BREEDER POULTRY FARM BRGY. KAKAWIT, LUCBAN, QUEZON December 10, 2008 56 CAPISTRANO, GERTRUDES GERTINE'S MART BELMAR ST. BRGY. TINAMNAN, LUCBAN, QUEZON December 10, 2008 KRISTINE V. MAC GEN INTERNET CAF� PARATONG, BACNOTAN, LA UNION December 22, 2008 57 CAPITAN, MICHELLE O. 58 CASTILLO, DANILO CASTILLO VARIETY STORE PUBLIC MARKET, MANGATAREM, PANG. December 4, 2008 H-2 3 /pbg

Registered Name Business Trade Name Address Effective Date of Closure 59 CASUGA, CONCHITA C. CITALY'S CARINDERIA CABAROAN, SAN FERNANDO CITY, LA UNION December 23, 2008 60 CATBAGAN, JANETTE B. CHOTZY'S CANTEEN CARLATAN, SAN FERNANDO CITY, LA UNION December 23, 2008 61 CEBU VER-ROSE PAWNSHOP, CEBU VER-ROSE PAWNSHOP, INC. COR. LUNA-VINZONS ST., DIGOS CITY August 26, 2008 December 8, 2008 INC. DIGOS BR. DIGOS BR. January 13, 2009 December 10, 2008 62 CENTENIAL TRADING CENTENIAL TRADING MINDANAO AVE. TALIPAPA, NOVALICHES, December 3, 2008 QUEZON CITY 63 CENTENO, ARLENE SENICA LUCKY A TRAVEL AND TOURS 315 AGUIRRE BLDG. COMMONWEALTH AVE. HOLY SPIRIT, QUEZON CITY 64 CENTER FOR AGR'L AND CENTER FOR AGR'L AND RURAL TAGAYTAY CITY, CAVITE RURAL DEVT DEVT IBAJAY PUBLIC MARKET, IBAJAY, AKLAN 65 CHEN, VILMA G. ENGLING MARKETING (BR. 1) 66 CHENG, MARILYN LEE UNICA UNICO TROPICAL FISH 11 GREENLAND CARTIMAR TAFT AVENUE PASAY December 19, 2008 67 CHUA, ROLITA C. RBC GENERAL MDSE. CITY December 9, 2008 PUBLIC MKT. MALASIQUI, PANG. 68 CITIBANK SAVINGS INC. CITIBANK SAVINGS INC. KUMINTANG IBABA BATS CITY December 15, 2008 69 CJO COPYTRADE CJO COPYTRADE CORPORATION LPL BLDG., SEN GIL PUYAT AVE, MAKATI December 12, 2008 CORPORATION December 16, 2008 December 23, 2008 70 CLC CHEMICAL CORPORATION ZAGU FOODS CORPORATION STALL 5 & 6 LUNA ST. SAN AGUSTIN, MALABON CITY 71 CO, MAY CATHERINE T. PLAZA DE MODISTE GEN. MDSE. ANCHETA ST. TARLAC CITY 72 CONCEPCION, MARIA PURE DC BATTERY AND AUTO #3 BANLIC CABUYAO LAGUNA December 22, 2008 ROSALINA ISAGUIRRE PARTS December 5, 2008 December 16, 2008 73 CONSOLIDATED DISTILLERS OF CONSOLIDATED DISTILLERS OF THE 20 F IBM PLAZA EASTWOOD CYBERPARK E ROD QC THE FAR EAST FAR EAST 74 CORDOVES, ROSA C. CORDOVES ENTERPRISES STO. CRISTO, TARLAC CITY 75 CORPIN, TEODOSIO L PEOPLES PRIDE STORE BILIRAN BILIRAN December 10, 2008 76 CORPORATE DISCRETIONARY CORPORATE DISCRETIONARY 3/F B & M BLDG., 116 AGUIRRE ST., LEGASPI December 19, 2008 VILLAGE, November 24, 2008 SERVICES PHILS., INC. SERVICES PHILS. INC. September 29, 2008 2279 ARGON ST. ST. PETER 11 SUBD. BRGY. December 19, 2008 77 CORTEZ, HAYDEE R. NO BUSINESS/TRADE NAME GULANG-GULANG, LUCENA CITY September 22, 2008 78 CROWNE CAKES CORP CROWNE CAKES CORP-BRANCH METROLANE COMPLEX P TUAZON COR 20TH AVE CUBAO 79 CRUZ, ROLANDO J. R & H REAL ESTATE LESSOR QUEZON AVENUE, SAN FERNANDO CITY, LA UNION 80 CUBELO, MACARIO A. IJCC STORE ROXAS EXT., DIGOS CITY H-2 4 /pbg

Registered Name Business Trade Name Address Effective Date of Closure 81 CULLA, EDWIN M. BATANGAS SURF INTERNET CAF� BALAGTAS BATANGAS CITY December 2, 2008 82 CUMPIO, LAILA M MC SARI-SARI STORE BURAUEN LEYTE December 10, 2008 83 DACANAY, ALBERTO B. NALLY ENTERPRISES MAGDALO, IMUS, CAVITE December 22, 2008 84 DACUMOS, DEBORAH O. DACUMOS RIDE (1 UNIT TRI) ILI SUR, SAN JUAN, LA UNION December 22, 2008 85 DAVAO DEL SUR PAWNSHOP, DAVAO DEL SUR PAWNSHOP, INC. JOSE ABAD SANTOS ST., DIGOS CITY December 16, 2008 July 10, 2008 INC. BRANCH I BRANCH I 86 DAVID, SONNY U MIZRACH TRADING TACLOBAN CITY 87 DAVIDE, AGRIPINA P. DAVAIDE AGRIPINA PAPOLANIAS HAGONOY, DAVAO DEL SUR September 23, 2008 88 DC VIDEO, INC. VIDEO CITY DIGOS BRANCH DC SQUARE, RIZAL AVE., DIGOS CITY October 14, 2008 89 DE GUZMAN, JEFERLIE FAIRCARE X-RAY AND CLINICAL STALL 15/16 OLIVAREZ PLAZA NATL HI-WAY STO. December 15, 2008 FLORDELIZA LABORATORY - BR DOMINGO BINAN LAG December 19, 2008 90 DE JESUS, SALVADOR JR. DE JESUS ELECTRONICS SUPPLY STO. CRISTO, TARLAC CITY 91 DEE, ARNOLD D. AIE'SES FOOD TRIP MANGALDAN NAT'L. HIGH SCHOOL December 4, 2008 92 DELA CRUZ, CRUZALDO C. DELA CRUZ RIDE (1 UNIT TRI) SANTIAGO NORTE, SAN FERNANDO CITY, LU December 4, 2008 93 DELA CRUZ, FLORIDA F C HAIR SALON BOLINAO, PANGASINAN December 4, 2008 94 DELA CRUZ, JESSICA DC. JIMMENN MOTORCYCLE PARTS & ROXAS BLVD. SAN CARLOS CITY, PANG. December 5, 2008 95 DELA CRUZ, ROMAN E. GEN. MDSE. December 19, 2008 RHAMAE SARI-SARI STORE BANTOG, LA PAZ, TARLAC 96 DELA PAZ, DEMETRIO DEMETRIO SALVADOR DELA PAZ #5 15TH AVE SOCORRO CUBAOQC December 16, 2008 SALVADOR BEST PRODUCTS MARKETING - BR. I DIGOS THEATER, RIZAL AVE., DIGOS CITY November 6, 2008 97 DELA VEGA, ARMINDA R. 98 DELA VEGA, ARMINDA R. BEST PRODUCTS MARKETING - BR. II DC SQUARE, RIZAL AVE., DIGOS CITY November 6, 2008 99 DELARMENTE, CHERYLL NO BUSINESS/TRADE NAME ST CLARES MEDICAL CENTER 1838 DIAN ST December 31, 2008 VITANZOS DELIM'S RIDE (1 UNIT PUJ) PALANAN MAKATI December 24, 2008 100 DELIM, LOLITA T. CENTRAL EAST, BAUANG, LA UNION 101 DELIMA, VERONICA T. PUJ OPERATOR LUNA EXT., DIGOS CITY October 8, 2008 102 DELLOSA, CONSUELO LAO SUI HING PARTS & HARDWARE RIZAL AVE., DIGOS CITY September 15, 2008 H-2 5 /pbg

Registered Name Business Trade Name Address Effective Date of Closure 103 DELOS REYES, AIZA G. JJ & C BOUTIQUE STA. BARBARA, AGOO, LA UNION December 15, 2008 104 DELVO, DANNY B PRACTIVE OF PROFESSION TANAUAN LEYTE December 10, 2008 105 DEQUINON, CHRISTOPHER ATOY & JAY BEACH RESORT BALUTAKAY, HAGONOY, DAVAO DEL SUR December 23, 2008 106 DIAMANTE, ROY JEFFERSON R. UPMSI STA CLARA BATANGAS CITY December 19, 2008 107 DIMAALA, EDUARDO CRUZ 1 UNIT OF TRICYCLE B04 L01 NATIVIDAD SUBD PH3 BRGY 168 DEPARO December 2, 2008 CAL CITY December 19, 2008 108 DIMAYUGA EURICA VILLAMOR ROM DRIVE & INKMORE ENT. ARNALDO BLVD., ROXAS CITY, CAPIZ 109 DUMAGUIN, CRISTINA O. DUMAGUIN'S RIDE (2 UNITS TRI) SANTIAGO NORTE, SAN FERNANDO CITY, LU December 17, 2008 110 E. KUANG ENTERPRISES, INC. E. KUANG ENTERPRISES, INC. FOOD CHOICES GLORIETTA 4, AYALA CENTER December 23, 2008 111 ELEGINA, LIZA B. MARK & CLAIRE STORE POB., MALALAG, DAVAO DEL SUR September 15, 2008 112 ELLOSO, MORRIS L. M.L.E. PAWNSHOP PLARIDEL ST. BRGY. LUAL, MAUBAN, QUEZON November 28, 2008 113 ELY RUBY REM GEN. ELY RUBY REM GEN. MERCHANDISE PIONEER HIGHLANDS MANDALUYONG CITY December 31, 2008 MERCHANDISE CO. CO. December 11, 2008 114 EMCOR, INC. EMCOR NAT'L. SPECIALTY STORES RIZAL AVE., DIGOS CITY 115 EMCOR, INCORPORATED NO BUSINESS/TRADE NAME DEL ROSARIO ST., CATBALOGAN, SAMAR December 31, 2008 116 ENCISA, EDMUNDO L EDDO-KOI ENTERPRISES U207 INTREPID PLAZA BLDG E RODRIGUEZ JR QC September 5, 2008 117 ENRIQUE, CHRISTINE L SOUVNER PROGRAM & PARTY TACLOBAN CITY December 9, 2008 NEEDS December 4, 2008 December 9, 2008 118 EQUITABLE SAVINGS BANK INC EQUITABLE SAVINGS BANK - BINAN KM 35 NAT'L. HI-WAY SAN ANTONIO BINAN LAGUNA BRANCH 119 ESTRADA, NANCY P. NANCY & LINA STORE QUINAVITE, BAUANG, LA UNION 120 ESTREMOS, ANALIZA J. SARI-SARI TICE & CORN KM. 80, SULOP, DAVAO DEL SUR August 7, 2008 121 EUSTAQUIO, BEN M. SURFZONE AXUM. NET & GEN. PANIQUI, TARLAC December 18, 2008 MERCHANDISE September 16, 2008 122 FAIRSKIN RESOURCE FAIRSKIN RESOURCE MARKETING 110 ERMIN GARCIA E ROD QC July 24, 2008 MARKETING CORP CORP December 9, 2008 123 FEROLINO, CONCEPCION ZENY PERKS @DIGOS BAR & GRILL SACRED HEART ST., DIGOS CITY E. 124 FIEL, MARIA ROSARIO A PHYSICIAN 2329 P BURGOS ST PASAY CITY H-2 6 /pbg

Registered Name Business Trade Name Address Effective Date of Closure 125 FLETE, LOLITA TRICYCLE OPERATOR ROXAS EXT., DIGOS CITY December 11, 2008 126 FLORES, DANILO L. D. FLORES EATERY/RAIN-JI PUBLIC MARKET, PADADA, DAVAO DEL SUR August 4, 2008 127 FLORES, EVANGELINA T. INTERNET CAF� PARIAN, SAN FERNANDO CITY, LU December 4, 2008 FLORES RIDE (1 UNIT TRI) 128 FLORES, MARIBEL U. NO BUSINESS/TRADE NAME SAN JOSE, CANDON CITY ILOCOS SUR December 10, 2008 129 FLORESCA, AMELIA G. FLORESCA'S RIDE (1 UNIT PUJ) PARINGAO, BAUANG, LA UNION December 22, 2008 130 FLORETE, MARCELINO JR. M. F & C PAWNSHOP & JEWELRY GAISANO CITY MALL, ANDAGAO, KALIBO, AKLAN December 31, 2008 131 FORONDA, NELSON G. NO BUSINESS/TRADE NAME BACAR, MAGSINGAL ILOCOS SUR December 3, 2008 132 FORONDA, RUBEN R. FORONDA'S RIDE (1 UNIT TRI) BATO, SAN FERNANDO CITY, LA UNION December 17, 2008 133 FORTUNA, ALEXANDER NO BUSINESS/TRADE NAME GOVANTES DIKE, BANTAY ILOCOS SUR December 17, 2008 134 FULO, EMMIE GATPANDAN FOURLINKS BUILDING TECHNOLOGY 3 SEMPIO ST. CHRYSANTHEMUM VILLAGE SAN December 8, 2008 135 GABRIEL, SUSANA N. December 22, 2008 SYSTEM VICENTE SAN PEDRO LAG. GABRIEL'S RIDE (1 UNIT TRI) CACULAMAGAN, SAN JUAN, LA UNION 136 GAN, ROMEO GANECO TRADING 59 MAGSAYSAY ST., DIGOS CITY November 7, 2008 137 GAPIT, MENANDRO B MENANDRO B GAPIT & ASSOCIATES 14 GREENHAVEN PARKHOMES 319 SANTOLAN RD September 15, 2008 138 GARCIA, BERNARD BATHAN BERNTRONICS TRADING 273 PUROK 4 BANLIC CABUYAO LAGUNA December 15, 2008 139 GARCIA, LYNN N. GARCIA'S RIDE (1 UNIT TRI) CATBANGEN, SAN FERNANDO CITY, LU December 24, 2008 140 GARCIA, VIRGILIA T. LESSOR PALAMIS, ALAMINOS CITY December 17, 2008 141 GAVINA, EDDEIN EDDEIN FISH DEALER TUPA AGNO, PANGASINAN December 10, 2008 142 GEMMA L. SANDAYAN SGHD MARKETING COR. MAGSAYSAY ST., DIGOS CITY October 15, 2008 143 GERALDIZO, MICHAELYN THE BREEDER'S CHOICE GEN. LUNA ST., DIGOS CITY December 5, 2008 144 GIBSON MEGA CORP MARKETING December 16, 2008 145 GO, LUIS MARTIN DAYA METROLANE CUBAO P TUAZON COR 20TH AVE November 24, 2008 146 GOCHIAN, JIMMY A. DIPLOMAT BOOK CENTER CUBAO QC December 12, 2008 B & L AUDIO CAR ACCESSORIES- D�A. AURORA ST. BRGY. GULANG-GULANG, BRANCH LUCENA CITY SETAMI MERCHANDISING 529 BERMUDA ST 147 GOLENG, EMILIA GOLENG'S MEAT VENDOR BANSALAN, DAVAO DEL SUR December 4, 2008 H-2 7 /pbg

Registered Name Business Trade Name Address Effective Date of Closure 148 GOMEZ, NERISSA NENITS STORE PUBLIC MARKET, MABINI, PANGASINAN December 9, 2008 149 GONZALES, ARIS D' TKR CYCLE CENTER RIZAL AVE., DIGOS CITY November 11, 2008 150 GONZALES, GODOFREDO A. G.A. GONZALES GENERAL DALUMPINAS OESTE, SAN FERNANDO CITY, LU December 22, 2008 151 GOZON, ARNEL Q. MERCHANDISE NAGSARABOAN, BACNOTAN, LA UNION December 17, 2008 ARNEL/CHING STORE 152 GVC GROUP CORPORATION GVC GROUP CORPORATION 18 EFFICIENCY AVE., SBIP, PHASE I, SBFZ December 18, 2008 153 HAO, JESMARD C. CUE MASTERS BEER LANE & ESTRADA ST., DIGOS CITY August 28, 2008 154 HUFANA, ANTONIO D. BILLIARD CO. SEVILLA NORTE, SAN FERNANDO CITY, LU December 8, 2008 HUFANA'S RIDE (1 UNIT TRI) 155 IBARRA, PACITA Q. IBARRA'S FARM SUPPLY CAMILING, TARLAC December 22, 2008 156 IDS LOGISTICS (PHILIPPINES) IDS LOGISTICS (PHILIPPINES) INC 29 INDUSTRIA BAGUMBAYAN QC September 9, 2008 INC July 15, 2008 157 IGANO, ANN BETH P I PHARMACY TACLOBAN CITY 158 ISUGA, TERESITA ISUGA'S RIDE (1 UNIT TRI) BUNGOL, BALAOAN, LA UNION December 16, 2008 159 JABALLA, JR. ALFREDO F. FRED'S JUNKSHOP AND BRGY. CARMEN, P-1 CALBAYOG CITY December 16, 2008 160 JASARENO, EMELITA D. December 17, 2008 TINGGAAN/RAINBOW "J" MARKETING LIBRAN MARKETING TABUCO, NAGA CITY 161 JOLOYA, JR., ROMEO MARQUEZ IGNACIAN WATER STATION STA. IGNACIA, TARLAC December 2, 2008 162 JURILEXTRA GLOBALE CO LTD JURILEXTRA GLOBALE CO LTD 44 12 TH AVE SOCORRO CUBAOQC December 19, 2008 163 KC WONDERLAND CORP KC WONDERLAND CORP BASEMENT W/ ENT AT TIME SQUARE CAMP December 12, 2008 PISO FUN GAME CENTER MURPHY SUBD CUB December 24, 2008 164 KC WONDERLAND KCP_TECHNOLOGY INC December 9, 2008 CORPORATION GROUND FLR. BAYAN WALK, #13 J.P. RIZAL ST., CABUYAO LAGUNA 165 KCP_TECHNOLOGY INC PEZA, ROSARIO, CAVITE 166 LANGAMAN, EMILITO LITO ELECTRONIC REPAIR SHOP SADSARAN, ALAMINOS CITY December 17, 2008 167 LANGBIS, RACHELLE N. TREVAN UKAY UKAY ILOCANOS SUR, SAN FERNANDO CITY, LU December 15, 2008 168 LBC EXPRESS - INC. LBC EXPRESS - INC. SP #37 NEW FARMERS PLAZA ARANETA CTR COR December 5, 2008 CUBAO QC H-2 8 /pbg

Registered Name Business Trade Name Address Effective Date of Closure 169 LBC EXPRESS - INC. LBC EXPRESS - INC. SP #27 ALI MALL ARCADE ARANETA CTR CUBAO QC June 30, 2008 170 LBC EXPRESS - MM INC. LBC EXPRESS - MM INC. ROBINSONS GALLERIA EDSA COR ORTIGAS AVE December 5, 2008 QC December 9, 2008 171 LE CROISSAN MANUFACTURING GOLDILOCKS RONQUILLO 562-564 RIZAL AVE COR RONQUILLO ST INC #9 IMAO ST CORINTHIAN GARDENS QC September 5, 2008 BRGY. I, SAN FERNANDO CITY, LA UNION 172 LEARNING EXPERIENTIAL LEARNING EXPERIENTIAL HAGONOY, DAVAO DEL SUR December 11, 2008 APPLICATIONS & PROGRAMS APPLICATIONS & PROGRAMS September 22, 2008 (LEAP)INC. (LEAP)INC. 173 LEDDA, JONATHAN JOSEPH D. JOEY'S SQUID BALLS & FRENCH FRIES STORE 174 LIM, ANNA FELISA J. LPJ FEED SUPPLIES 175 LIM, CHIN BEN TRADERS PAWNSHOP OSMENA STREET, DIPOLOG CITY December 31, 2008 176 LISSE ET CIE, INC. JF LAZARTIQUE UNIT A CYPRESS GARDEN 112 VA RUFINO ST., LV December 18, 2008 177 LITTAUA, VIRGINIA D. LITTAUA'S RIDE (1 UNIT TRI) MAKATI December 17, 2008 TANQUI, SAN FERNANDO CITY, LA UNION 178 LIU, CHRISTOPHER LAO R.C.A.C COMPUTER SERVICES VIACRUSIS ST., POB. DOS, BANSALAN, D/S October 31, 2008 179 LOPEZ, LORNA GAY L WHITE CRANE ENTERTAINMENT 105 13TH AVE CUBAO September 23, 2008 180 LORENZANO, GODIMEER P. SERVICES CATBANGEN, SAN FERNANDO CITY, LU December 22, 2008 DON-DON & GOODILYN STORE 181 LUANGCO, SALUD T SARI-SARI STORE MAC ARTHUR LEYTE December 10, 2008 182 LUBINA, CARMEN NO BUSINESS/TRADE NAME SAN FERNANDO, BANAUE, IFUGAO December 12, 2008 183 M3 MINESROCK MINERALS M3 MINESROCK MINERALS MFG. CO. MANGANAAN, MAYANTOC, TARLAC December 23, 2008 MFG. CO. December 16, 2008 MAGLAYA STUDIO 6 LEONO ST. TANONG, MALABON CITY 184 MAGLAYA, BENSON C. 185 MAGPAYO, ERIC V. EJB-25 BOUTIQUE SAN MIGUEL, TARLAC CITY December 22, 2008 186 MALABON SPECIAL DELI, INC. MALABON SPECIAL DELI INC. FS11 SM FOOD COURT MAKATI CITY December 3, 2008 187 MALINGIN, RODRIGO A. WILFLORIAN GENERAL ALLEN AVENUE, CATBALOGAN, SAMAR December 19, 2008 188 MANGUNE, NESTOR S. MERCHANDISE BLK. 3, SAN PABLO, TARLAC CITY December 12, 2008 ARCHITECT 189 MANINGO, CRESENCIO C. MANINGO'S FISH DEALER SAN JOSE, DIGOS CITY September 15, 2008 190 MANUCDUC, JR., RAMON G. NEHEMIA JOY MKTG. & ENT. STA. ROSA, CONCEPCION, TARLAC December 3, 2008 H-2 9 /pbg

Registered Name Business Trade Name Address Effective Date of Closure 191 MANZANO, MA. CONCEPCION TEAM FEDOWINE CONST. SUPPLY BARANGOBONG, STA. LUCIA, ILOCOS SUR December 23, 2008 192 MAPALO, TEODORA A. DORIES DRESS SHOP 49 PARAS, CANDON CITY ILOCOS SUR December 16, 2008 193 MARAYAG, MARY ANNE MARAYAG RICE DEALER POBLACION, LABRADOR, PANGASINAN December 10, 2008 194 MARCHESE, SUSANA V. MARCHESE'S RIDE (1 UNIT TRI) BIDAY, SAN FERNANDO CITY, LA UNION December 22, 2008 195 MARTINEZ, BELINDA MARTINEZ VARIETY STORE SUKI MKT, ALAMINOS CITY December 12, 2008 196 MAXIPACK, INC. MAXIPACK, INC. 2/F Y-L BLDG., 115 V.A. RUFINO COR. SALCEDO ST. December 2, 2008 197 MEGA CELLULAR NETWORK NO BUSINESS/TRADE NAME 3/F SM CITY SAN LAZARO December 9, 2008 INC TRES MAYANES FURNITURE PINDANGAN WEST, ALCALA, PANG. December 2, 2008 198 MENCIAS, MAYREEN V. 199 MOLE�O, GIL MONTILLA GIL & MAR MERCHANDISE ZONE 12, MAGSAYSAY ST., TALISAY CITY December 5, 2008 200 MONASTERIO, MA CRISTINA M M & M ENTERPRISES 77 KAMAGONG PROJ 3 QC December 17, 2008 BUANAN MC JIM LEATHER GALLERY B-210 2/F BLDG B CITIWALK II EASTWOOD CITY QC September 17, 2008 201 MONTEGANI INC 202 MORALES, ALLAN I. ALL-IN-ONE INTERNET CAF� TAMBOL, CARANGIAN, TARLAC CITY December 22, 2008 203 MORALETA, THEA IVY B DHAMSDOTCOM CELLULAR SHOP TACLOBAN CITY December 10, 2008 204 MORENO, DENNIS A DEN-MORE ENTERPRISE 92 STANFORD CUBAO QC December 18, 2008 205 MY GRANDMAS KITCHEN FOOD MY GRANDMAS KITCHEN FOOD UNIT 1 & 2 103 FAIRVIEW AVENUE, GREATER December 5, 2008 FAIRVIEW QC November 26, 2008 SERVICES SERVICES ZONE 5 BARRA OPOL, MIS. OR. 206 NABOR, EDUARDO G. NO BUSINESS/TRADE NAME 207 NARADA, ROSENDA A. NO BUSINESS/TRADE NAME CALAANAN CANITOAN, CDOC December 11, 2008 208 NARITA, THELMA S THELMA'S STORE MAC ARTHUR LEYTE July 10, 2008 209 NATINGGA, ZUSIMA G. ZUSIMA CAF� 105 PEREA ST., BRGY LEGASPI VILLAGE, MAKATI December 9, 2008 210 NEBRIJA, SAMUEL N DAILY BREAD ENTERPRISES CITY December 10, 2008 TACLOBAN CITY 211 NICOLAS, FREDERICK L NICOLAS, FREDERICK L 44 UNIT 6 12TH AVE SOCORRO CUBAOQC December 22, 2008 212 NICOLAS, MAXIMA RIVERA MAXINE SPACE RENTAL 84 CAMIA ST MALARIA TALA BRGY 185 ZONE 16 December 2, 2008 DIST 1 CAL CITY H-2 10 /pbg

Registered Name Business Trade Name Address Effective Date of Closure 213 NISPEROS, FEDERICO A. NISPEROS BOARDING HOUSE LINGSAT, SAN FERNANDO CITY, LU January 5, 2008 214 OCAMPO, MARCIAL T. WINNING EDGE LENDING INVESTOR RM 308 VERDE ORO BLDG 535 COMMONWEALTH December 8, 2008 215 OCAMPO, MARIO M. AVE. OLD BALARA, QUEZON CITY December 19, 2008 TRINE TRADING VENTURES NAT'L. RD COR CORTEZ ST. MANGALDAN, PANG. 216 OGNAYON, SONIA NO BUSINESS/TRADE NAME GOHANG, BANAUE, IFUGAO December 12, 2008 217 OLIVA, VIRGINIA LIZA V.L. OLIVA MONEY CHANGER 74 RIVERSIDE SUN VALLEY NAIA PASAY CITY December 17, 2008 218 ONG, RUPERT ANTHONY R. ONG VETERINARY SUPPLIES & SAN VICENTE, STA. IGNACIA, TARLAC December 17, 2008 EQUIPMENT MAMATID CABUYAO LAGUNA December 8, 2008 PARATONG, BACNOTAN, LA UNION December 17, 2008 219 PABALAN, MA. CHERRY ANNE MA. CHERRY ANNE S. PABALAN SAMSON 220 PAJIMOLA, MA. CLARITA C. LUCRING SARI SARI STORE 221 PALADO, MARITESS D. DUMAGUIN'S RIDE (3 UNITS TRI) SANTIAGO NORTE, SAN FERNANDO CITY, LU December 17, 2008 222 PANGILINAN, GLENN B SCENTS PER CENT BOUTIQUE UNIT 3 MADISON AVE ROBINSONS GALLERIA QC December 22, 2008 223 PANGILINAN, GLENN BIAG SCENTS PER CENT BOUTIQUE- G/F LEVEL ROBINSONS PLACE OLD NATIONAL December 8, 2008 224 PERLA REPATO ROBINSONS PLACE SRL HIWAY TAGAPO STA ROSA December 8, 2008 BALAZON BAKERY POB. BURGOS, PANGASINAN 225 PEROCHO, ROSITA TIMOGAN ROSE STORE IMPALAMBONG, MALAYBALAY CITY December 15, 2008 226 PESASICO, ANTONIO LLANO ST. JUDE DISTRIBUTOR - SMB BATANGAN, VALENCIA CITY December 9, 2008 227 PETANGCO SHIRLEY DEGONES SARI-SARI STORE TATC, ROXAS CITY, CAPIZ December 22, 2008 228 PHILRAINBOW APPAREL LTD. PHILRAINBOW APPAREL LTD. CORP. L 1 B 1 LIIP MAMPLASAN BINAN LAGUNA December 2, 2008 CORP. December 22, 2008 229 PICAR, JOSEPHINE G. DIVJODENS BOARDING HOUSE CARLATAN, SAN FERNANDO CITY, LA UNION 230 POLISTICO, ARNALDO C ARPOL ENTERPRISES UNIT 101GISELLE PARK PLAZA EDSA PASAY CITY December 19, 2008 231 QUEJADA, LORETA S. H.N.C. HEALTH NUTRITION CENTER 2/F PACIFIC MALL, ML TAGARAO ST. LUCENA CITY December 22, 2008 232 QUERO, BENJAMIN B. QUERO'S RIDE (1 UNIT PUJ) PINDANGAN, PARIAN, SAN FERNANDO CITY, LU December 1, 2008 233 QUILAB, VIRGILIO QUILAB GEN. MERCHANDISE MATANAO, DAVAO DEL SUR December 19, 2008 234 RAEL KITZ CORP. RAEL KITZ CORP. TALIBAEW, CALASIAO, PANG. December 17, 2008 H-2 11 /pbg

Registered Name Business Trade Name Address Effective Date of Closure 235 RAMIREZ, LORNA A. BALAOAN STORE SANTIAGO NORTE, SAN FERNANDO CITY, LU January 5, 2008 236 RAMOS, HERNANDO L HLR EASTERY & CATERING P TUAZON CUBAO September 30, 2008 237 RAMOS, REYNALDO T SERVICES 2F ESTWOOD CITYWALK 1 E ROD JR AVE September 18, 2008 J ALBA'S BULALO EXPRESS 238 REGUINDIN, VERONICA Y. E-VN BARBER SHOP PANIQUI, TARLAC December 17, 2008 239 REPATO, PERLA BALAZON BAKERY POB. BURGOS, PANGASINAN December 8, 2008 240 RIVERHEAD DEVELOPMENT RIVERHEAD DEVELOPMENT CORP. UPPER 19/F L>V. LOCSIN BLDG., 6752 AYALA AVE December 19, 2008 CORP. MAKATI December 12, 2008 241 ROA, MA THERESA B. RED BEAM ENTEPRISE 274 VITO CRUZ EXT., MAKATI CITY 242 RONDINA, MELCHORA EMPHE-R DISTRIBUTOR B19 L5&7 GRACELAND II SAN FRANCISCO BINAN December 12, 2008 BISCOCHO LAGUNA December 10, 2008 243 ROSARIO, JENNIFER JENNYS RENTAL ON PARTY NEEDS AMANCORO, BINMALEY, PANGASINAN 244 S F PIZZA PERFECT, INC. SHAKEY'S SFLU CSI, BIDAY, SAN FERNANDO CITY, LU December 2, 2008 245 SALAZAR, FRITZ M STAR N PAWNSHOP TACLOBAN CITY July 10, 2008 246 SALVADOR, CYNTHIA A CYNTHIA ADORMNA SALVADOR TACLOBAN CITY April 30, 2008 247 SAMSON, ARMENO C. ARZA MERCHANDISE PUB. MKT. SAT. BARBARA, PANG. December 24, 2008 248 SANTIAGO, AVELINO C. SANTIAGO MEAT STORE STA. IGNACIA, TARLAC December 10, 2008 249 SANTOS, CONCEPTA V. KEVIN & JAYSON GEN. MDSE. POBLACION, CAMILING, TARLAC December 22, 2008 250 SAUSA, RUTHMAR JAY A. SAUSA COPY CENTER RIZAL AVE., DIGOS CITY December 8, 2008 251 SEGISMUNDO, ISABELO NO BUSINESS/TRADE NAME BOQUIG, BANTAY ILOCOS SUR December 16, 2008 252 SIA, LYDIA P. R.D.2.8. PODS FASTFOOD ORTEGA ST., SAN FERNANDO CITY, LU December 17, 2008 253 SIGUA, JOEL F. SIGUA'S BUS RENTAL SERVICE ESTRADA, CAPAS December 12, 2008 254 SMTCDC FOODS CORP. SMTCDC FOODS CORP. D. SILANG ST. BATS CITY December 2, 2008 255 SOLIVEN, ELIZABETH C. NO BUSINESS/TRADE NAME LUCABAN, BURGOS ILOCOS SUR December 11, 2008 256 SOLOMON, ERNESTO P. PUJ CASIBONG, SAN JACINTO, PANG. December 10, 2008 H-2 12 /pbg

Registered Name Business Trade Name Address Effective Date of Closure 257 SOTTO, JOHN L. SOTTO'S RIDE (1 UNIT TRI) SEVILLA SUR, SAN FERNANDI CITY, LA UNION December 15, 2008 258 SOUNDSRITE INC SOUNDSRITE INC ROCKWELL CENTER, POBLACION, MAKATI December 17, 2008 259 STONE CLINIC INC. NO BUSINESS/TRADE NAME GRD FLR DACON BLDG 2281 PASONG TAMO EXT June 17, 2008 260 TABERNILLA, IKE G. EXODAR PAWNSHOP MAGALLANES MAKATI CITY December 12, 2008 POBLACION, TANGALAN, AKLAN 261 TAMAYO, ETHEL C MCH OPERATOR JARO LEYTE December 10, 2008 262 TAN, GLORIA H. GABRIELLE KALIX RICE TRADING & SAN VICENTE, TARLAC CITY December 17, 2008 GEN MDS. December 2, 2008 December 31, 2008 263 TANDEM COMPUTER TANDEM COMPUTER 12/FMANILA BANK BLDG., 6772 AYALA AVE., December 9, 2008 INTERNATIONAL, INC. INTERNATIONAL, INC. MAKATI 264 TARLAC SAMPAGUITA FOOD TARLAC SAMPAGUITA FOOD CORP. SAN NICOLAS, TARLAC CITY CORP. X-TREME MOTOR BIKES RIZAL AVE., DIGOS CITY 265 TENORIO, BRYAN D. 266 TOMINES, JUSTINA D JT MACHINES & WELDING SHOP ABUYOG LEYTE July 10, 2008 267 TUBAL, NORMAN V. NORMAN AUTO REPAIR SHOP BULWANG, NUMANCIA, AKLAN December 12, 2008 268 TUNGOL, MARICHELLE N. M.N. TUNGOL SARI SARI STORE PORO, SAN FERNANDO CITY, LA UNION December 17, 2008 269 UNA MOBILE CATERERS INC UNA MOBILE CATERERS INC UNIT 22 LVN TOWNHOMES P TUAZON QC December 23, 2008 270 VAFLOR, PURIFICACION C P VAFLOR STORE TACLOBAN CITY July 10, 2008 271 VARGAS, ALEGRIA BRENDAS GLASSWARE & UTENSILS CALVO ST., MANGATAREM, PANGASINAN December 5, 2008 272 VELASCO, ERNA N. ENV ENTERPRISES 94 BANAOANG, CALASIAO, PANG. December 19, 2008 273 VELASCO, MARIE KRISTINE FANTASTIC SMILE DENTAL CLINIC 1702 MEDICAL PLAZA BLDG., AMORSOLO ST., LV December 5, 2008 PABUNAN MAKATI December 2, 2008 274 VILLALUZ, RAQUEL L. VILLALUZ BEAUTY PARLOR TAPUAC DIST. DAG. CITY 275 VILLANUEVA, RUBEN G MARCO COPRA DEALER TACLOBAN CITY July 10, 2008 276 VILLOTA, MARIVIC T. SABAOTH SNAX HAUS 272 TAPUAC DIST. DAG. CITY December 10, 2008 277 VIRAY, WILFREDO L. POWER MOVER PETRON SERVICE 145 TANDANG SORA AVE. TANDANG SORA, QC December 5, 2008 278 VIVAR, HECTOR VICENTE CENTER December 8, 2008 HELAINE FOODS ROBINSON'S PLACE TAGAPO STA ROSA LAGUNA H-2 13 /pbg

Registered Name Business Trade Name Address Effective Date of Closure 279 VOLANTE, DINA T. DVFS INTERNET CAF� 4 AVOCADO ST. POTERO, MALABON CITY December 16, 2008 280 WATCH & SEE CORPORATION WATCH & SEE CORPORATION POWER PLANT MALL, POBLACION, MAKATI December 12, 2008 281 WATCH N' SEE CORP. TIMEX SHOP, THE GLORIETTA 3 2/F GLORIETTA 3, AYALA CENTER, MAKATI December 9, 2008 282 WATCH N' SEE CORP. WATCH N' SEE CORP. 6/F GREENBELT MALL AYALA CENTER, MAKATI December 9, 2008 283 WORDTEXT SYSTEMS AIKONTECH ELECTRONICS SERVICE U-30 UPPER G/F ALI MALL SOCORRO CUBAO QC September 8, 2008 INCORPORATED CTR-ALI MALL December 5, 2008 284 YAMAMOTO, LILIA CAPUNO YAMAMOTO ENTERPRISES STO. ROSARIO, CAPAS, TARLAC 285 YAP PHILIP LAO TGVEND-PHIL ENTERPRISES G/F POEA BLDG ORTIGAS AVE MANDALUYONG October 31, 2008 CITY December 24, 2008 December 2, 2008 286 YARANON, TERESITA LOURDES RHEACHELRAY STORE SANTIAGO SUR, SAN FERNANDO CITY, LA UNION C. 287 YOGARATNAM, MARILOU B. YOGARATNAM'S RIDE (1 UNIT PUJ) NAGUITUBAN, SAN JUAN, LA UNION 288 ZAGU FOOD CORP ZAGU FOOD CORP FOOD STALL #14 SM FOOD COURT SM CUBAO September 12, 2008 289 ZAGU FOODS CORP ZAGU FOODS CORP BLVD FOODCOURT SHOPWISE September 12, 2008 All internal revenue officials, employees and others concerned are requested to promptly notify this Office in the event that the abovementioned taxpayers are found to be still conducting business transactions and/or issuing Official Receipts, Sales Invoices and other Accounting Forms after the effectivity date of closure or cessation of business. Everyone is enjoined to give this Circular as wide a publicity as possible. (Originally Signed) SIXTO S. ESQUIVIAS IV Commissioner of Internal Revenue H-2 14 /pbg