PROCTER & GAMBLE ASIA PTE., LTD. v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL SECOND DIVISION PROCTER & GAMBLE ASIA, PTE. CTA CASE NO. 7820 LTD., Members: Petitioner, CASTANEDA, JR., Chairperson; CASANOVA, and -versus- MINDARO-GRULLA, JL COMMISSIONER OF INTERNAL Promulgated: REVENUE, JUN 22 2016 / Respondent. ~ 1/ f: tfo f�"~ x---------------------------------------------------x AMENDED DECISION CASANOVA,].: Before Us is a remanded case involving petitoner's claim for refund or issuance of tax credit certificate in the amount of P165,6 76,503.88 representing alleged input VAT attributable to its zero-rated sales for the fiscal year ending June 30, 2007. The facts of the case, as narrated in Our Decision1 dated November 22, 2010, remain undisputed. On November 22, 2010, this Court promulgated its Decision which dismissed petitioner's Petition for Review for being prematurely filed. On December 3, 2010, petitioner filed its Motion for Reconsideration2 which was subsequently denied by the Court for lack of merit in the Resolution3 promulgated on April 5, 2011. ~ 1 Docket (Vol 1). pp . 509-521 2 Ibid, pp. 523-541 3 Ibid, pp . 547-553

AMENDED DECISION CTA Cases No. 7820 Petitioner, thereafter, appealed the Decision dated November 22, 2010 and Resolution dated April 5, 2011, both rendered by this Court, via Petition for Review4 with the Court En Bane filed on April 27, 2011. On October 11, 2012, the Court En Bane rendered a Decision5 affirming the Decision and Resolution of the CTA-Special Second Division in CTA Case No. 7820. On November 21, 2012, petitioner filed its Motion for Reconsideration6 which was granted by the Court En Bane in the Amended Decision7 promulgated on March 27, 2013. The Amended Decision, likewise, remanded CTA Case No. 7820 to the Court of origin for a complete determination of the specific amount of refund or tax credit to which petitioner is entitled to, if any. On April 18, 2013, respondent-Commissioner of Internal Revenue filed a Motion for Reconsideration of the Amended Decision dated March 27, 2013, and which Motion was subsequently denied per Resolution dated December 9, 2013. Respondent then filed a Petition for Review on Certiorari8 with the Supreme Court on February 21, 2014. Respondent's Petition was denied in the Resolution dated March 12, 2014. Respondent, thereafter, filed a Motion for Reconsideration9 on May 13, 2014, which was subsequently denied by the Second Division of the Supreme Court per Resolution10 dated July 7, 2014. On September 5, 2014, the Resolution of the Second Division of the Supreme Court dated March 12, 2014, has become final and executory per Entry ofJudgment11 dated December 4, 2014. On April17, 2015, this Court issued a Resolution12 setting the case for hearing on May 25, 2015 for presentation of petitioner's evidence.e. 4 Docket (Vol. II), pp. 556-586 5 Ibid, pp. 880-906 6 Id., pp. 919-934 7 Id., pp. 943-947 8 Id., pp. 952-972 9 Id., pp. 984-993 10 Id., pp. 996-997 II Id., pp. 1001-1002 12 Id., pp. 1012-1013

AMENDED DECISION CTA Cases No. 7820 In the hearing of May 25, 2015, petitioner's counsel manifested that he will no longer present additional evidence. The parties were, thereafter, given thirty (30) days from May 25, 2015 to file their respective Supplemental Memoranda and, upon receipt thereof or the expiry of the period granted, the case shall be submitted for decision. On August 24, 2015, petitioner filed its Supplemental Memorandum (For the Petitioner)13. On July 9, 2015, respondent filed, thru registered mail, her Supplemental Memorandum for the Respondent14. The case was considered submitted for decision as of date of promulgation of the Resolution on July 29, 2015. The issues1s submitted by the parties for this Court's resolution, are: "1. Whether or not petitioner's sales of services to its affiliates abroad that are not doing business in the Philippines in the amount of P2,737,897,589.96 for the fiscal year July 1, 2006 to June 30, 2007 are zero-rated for VAT purposes under Section 108(8)(2) of the 1997 Tax Code. 2. Whether or not petitioner has carried-over to the succeeding taxable quarter or quarters the alleged unutilized input VAT paid on goods and services attributable to its zero-rated sales for the periods covering July 1 to September 30, 2006, October 1 to December 31, 2006, January to March 31, 2007, and April 1 to June 30, 2007, and applied the same amount in full to its output VAT liability for the said periods, if any. 3. Whether or not the amounts of P36,746,141.23, P47,475,217.58, P37,071,528.35 and P44,383,616.72 or a total of P165,676,503.88 being claimed by petitioner as unutilized input VAT for the periods July 1 to September 30, 2006, January 1 to March 31, 2007, and April 1 to June 30, 2007, respectively, pertain in full to its zero-rated sales of services..- 13 !d., pp. 1017-1019 14 !d., pp. I023-1030 15 Joint Stipulation of Facts and Issues (JSFI), Docket (Vol. I), p. 188

AMENDED DECISION CTA Cases No. 7820 4. Whether or not petitioner complied with the substantiation requirements prescribed under Revenue Regulation No. 7-95 in relation to Section 113 and 237 of the 1997 Tax Code. 5. Whether or not petitioner is entitled to its claimed refund or issuance of tax credit certificate in the amount of P36,746,141.23, P47,475,217.58, P37,071,528.35, and P44,383,616. 72 as alleged unutilized input VAT paid on goods and services attributable to its zero-rated sales, for the periods July 1 to September 30, 2006, October 1 to December 31, 2006, January 1 to March 31, 2007, and April 1 to June 30, 2007, respectively, or a total amount of P165,676,503.88." Petitioner's claim for refund/issuance of tax credit certificate as anchored in Sections 110(8) and 112(A) of the National Internal Revenue Code of 1997, as amended, which are hereunder quoted, to wit: "SEC. 110. Tax Credits.- XXX XXX XXX (B) Excess Output or Input Tax. - If at the end of any taxable quarter the output tax exceeds the input tax, the excess shall be paid by the VAT-registered person. If the input tax exceeds the output tax, the excess shall be carried over to the succeeding quarter or quarters: Provided, That the input tax inclusive of input VAT carried over from the previous quarter that may be credited in every quarter shall not exceed seventy percent (70�/o) of the output VAT: Provided, however, That any input tax attributable to zero- rated sales by a VAT-registered person may at his option be refunded or credited against other internal revenue taxes, subject to the provisions of Section 112." "SEC. 112. Refunds or Tax Credits ofInput Tax.- (A) Zero-Rated or Effectively Zero-Rated Sales. - Any VAT-registered person, whose sales are zero-rated or effectively zero-rated may, within two (2) years after the close of the taxable quarter when the sales were made, apply for the issuance of a tax credit certificate or refund of creditable input tax due or paid attributable to such sales, except transitional input tax, to the extent that such inpu~

AMENDED DECISION CfA Cases No. 7820 tax has not been applied against output tax: Provided, however, That in the case of zero-rated sales under Section 106(A)(2)(a)(1), (2) and (b) and Section 108(B)(1) and (2), the acceptable foreign currency exchange proceeds thereof had been duly accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP): Provided, further, That where the taxpayer is engaged in zero-rated or effectively zero-rated sale and also in taxable or exempt sale of goods of properties or services, and the amount of creditable input tax due or paid cannot be directly and entirely attributed to any one of the transactions, it shall be allocated proportionately on the basis of the volume of sales: Provided, finally, That for a person making sales that are zero-rated under Section 108(B)(6), the input taxes shall be allocated ratably between his zero-rated and non-zero-rated sales." Pursuant to the above-quoted provisions and, as laid down by the Supreme Court in a number of cases16, a taxpayer engaged in zero-rated or effectively zero-rated transactions may claim a refund/tax credit certificate for input taxes attributable to such sales upon compliance with the following requisites: 1) the taxpayer-claimant must be VAT-registered; 2) there must be zero-rated or effectively zero-rated sales; 3) input taxes were incurred or paid; 4) such input taxes are attributable to zero-rated or effectively zero-rated sales; 5) said input taxes were not applied against any output VAT liability; and 6) the claim was filed within the two-year prescriptive period. ott 16 Luzon Hydro Corporation vs. Commissioner of Internal Revenue, G.R. No. 188260, November 13, 2013; Southern Phil. Power Corp. vs. CIR, G.R. No. 179632, October 19, 2011; Silicon Philippines, Inc. (Formerly Intel Philippines Manufacturing, Inc.) vs. Commissioner of Internal Revenue, G.R. No. 172378, January 17, 2011; AT&T Communication Services Phil., Inc. vs. CIR, G.R. No. 182364, August 3, 201 0; San Roque Power Corporation vs. CIR, G.R. No. 180345, November 25, 2009; Intel Technology Philippines, Inc. vs. CIR, G.R. No. 166732, April27, 2007

AMENDED DECISION CTA Cases No. 7820 Petitioner's compliance with the last requisite had already been settled in the CTA En Bane's Decision dated March 27, 2013 as follows: "In the case at bar, petitioner filed its administrative claim for refund within the two (2)-year period on April 15, 2008 reckoned from September 30, 2006, December 31, 2006, March 31, 2007 and June 30, 2007. Thereafter, for failure to observe the 120-day period to decide the refund claim on the administrative level, petitioner sought judicial recourse before the Court of Tax Appeals on August 8, 2008, or on the 15th day reckoned from April 15, 2008. Thus, applying the San Roque ruling to this present controversy petitioner's judicial claim must, perforce, be given due course on the basis of BIR Ruling No. DA-489-03, which according to the High Court, is a general interpretative rule and is regarded as applicable to all taxpayers." Having thus settled that petitioner timely filed both its administrative and judicial claims, We shall now proceed to determine petitioner's compliance with the other requisites for refund/tax credit of input VAT. It is undisputed that petitioner is a VAT-registered taxpayer with BIR Certificate of Registration No. 9RC000007178717 dated October 8, 199918. Petitioner alleges that the services it rendered in the Philippines to its affiliates abroad, which were paid for in acceptable foreign currency and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP), are transactions subject to zero percent (0�/o) VAT in accordance with Section 108(8)(2) of the NIRC of 1997, as amended, which states that: "SEC. 108. Value-added Tax on Sale ofServices and Use or Lease ofProperties. - XXX XXX XXX (B) Transactions Subject to Zero Percent (0%) Rate. - The following services performed in the Philippines by VAT:;,.. 17 Par. 3, Admitted Facts by Petitioner and Respondent, JSFI, Docket (Vol. I), p. 186 18 Exhibit "B"

AMENDED DECISION CTA Cases No. 7820 registered persons shall be subject to zero-percent (0�/o) rate: (1) Processing, manufacturing or repacking goods for other persons doing business outside the Philippines which goods are subsequently exported, where the services are paid for in acceptable foreign currency and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipineas (BSP); (2) Services other than those mentioned in the preceding paragraph, the consideration for which is paid for in acceptable foreign currency and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP)." In the case of Commissioner of Internal Revenue vs. Burmeister and Wain Scandinavian Contractor Mindanao, Inc.19, the Supreme Court held that in order for the supply of services to be VAT zero-rated under Section 108(8)(2) of the NIRC of 1997, as amended, the following requisites must be met: 1) the services must be other than processing, manufacturing or repacking of goods; 2) payment for such services must be in acceptable foreign currency accounted for in accordance with the BSP rules and regulations; and 3) the recipient of such services is doing business outside the Philippines. Petitioner is a multinational company organized and existing under the laws of Singapore and had established a regional operating headquarters (ROHQ) in the Philippines, with Securities and Exchange Commission Certificate of Registration and License No. A199913443, to provide management, marketing, technical and financial advisory services to related companies.zo Pursuant to the Business Services Agreements21 entered into between petitioner and its client-affiliates, petitioner shall provide its?- 19 G.R. No. 153205, January 22,2007 20 Exhibit "A" 21 Exhibits "C-1" to "C-30"

AMENDED DECISION CfA Cases No. 7820 client-affiliates with accounting and financial reporting services, employee services, customer logistics financial services, purchases, business intelligence services, information technology business solution, workplace and other services within an agreed period including the subject taxable quarters of July 1, 2006 to June 30, 2007. These services clearly fall within the scope of "services other than processing, manufacturing or repacking of goods" contemplated by the afore-mentioned provision. For services rendered to its affiliates abroad, petitioner received US dollar payments which were accounted for in accordance with the BSP rules and regulations as evidenced by the Certification of Inward Remittances22 and bank statements23 issued by Citibank N.A., Philippine Branch and attested to by Ms. Teresita Sugay, Citibank's representative, through her Judicial Affidavit24 and duly supported by VAT zero-rated official receipts2s, issued by petitioner to its client-affiliates abroad. In its Quarterly VAT Returns for the subject taxable quarters, petitioner reflected a total amount of P2,737,897,589.96 zero-rated receipts, broken down as follows: Exhibit Period Covered Zero-Rated Receipts "H" 1st Quarter (July 1-Sept. 30, 2006) p 776,645,548.92 "L" "0" 2nd Quarter (Oct. 1-Dec. 31, 2006) 625,400,170.13 IIR" 3rd Quarter (Jan. 1-Mar. 31, 2007 664,552,353.14 4th Quarter (Apr. 1-June 30, 2007) 671,299,517.77 Total p 2,Z3Z,82Z,S82.26 However, as aptly found by the Court commissioned Independent Certified Public Accountant (ICPA) 26, petitioner's reported zero-rated salesjreceipts amounting to P10,974,163.69 were not paid for in acceptable foreign currency27, hence, must be denied VAT zero-rating. In compliance with the third requisite of proving that its clients are non-resident foreign corporations doing business outside the Philippines, petitioner presented the following documents:~ 22 Exhibits "DD" to "FF" 23 Exhibits "UUU". "UUU-1" to "UUU-148" 24 Exhibit "KK" 25 Exhibits "TTT", "TTT-1" to "TTT-273" 26 SGV & Co., through its Partner, Ms. Czarina R. Miranda 27 Exhibit "MMM", Annex 5

AMENDED DECISION CTA Cases No. 7820 1.) SEC Certification of Non-Registration of Corporation/Partnership2B; 2.) Judicial Affidavits executed by petitioner's foreign affiliates' officers29; 3.) Certificates of Incorporation or Registration30; 4.) Business Services Agreements31. This Court has consistently held that, in order to be considered a non-resident foreign corporation doing business outside the Philippines, each entity must be supported, at the very least, by both SEC certificate of non-registration of corporation/partnership and proof of incorporation or registration in a foreign country. A careful scrutiny of the documents submitted shows that petitioner failed to establish that the following entities are non-resident foreign corporations doing business outside the Philippines: Client Reason for Disallowance 1.) Gillette Diversified Operation Pvt Ltd. 2.) Gillette India Ltd. Without SEC Certification of 3.) lAMS Japan KK Non-Registration of 4-l P&G Maxfactor Godo Kaisha Corporation/Partnership 5.) Procter & Gamble Export Operations 6.) Procter & Gamble Distributing (HK) Limited 7.} P&G CEEMEA 13,860,109.42 Hence, petitioner's declared zero-rated receipts from the aforementioned entities for the taxable quarters of July 1, 2006 to June 30, 2007 in the total amount of P237,113,469.68 (with equivalent US$4, 738,481.47), detailed below, shall be denied VAT zero-rating: 1.) Without SEC Certification of Amount of Receipts Non-Registration In US$ I InPhp 28 Exhibits "JJJJ-1" to "JJJJ-8" 29 Exhibits "LL" to "KKK" 30 ld. 31 Exhibits "C-1" to "C-30"

AMENDED DECISION CTA Cases No. 7820 Gillette Diversified O_gerations Pri 14,343.91 842,796.69 Gillette India Ltd. 393,570.44 19,255,759.82 lAMS Japan KK 648,889.77 33,162,142.73 P&G Maxfactor Godo Kaisha 2,310,563.23 116,319,030.20 Procter & Gamble Export 321,106.32 15,466,927.17 O]J_erations Procter & Gamble Distributing 294,703.59 14,189,818.15 (HK) 2.) Without SEC Certification of Non- Registration and Proof of Incorporation or Registration in A Foreign Country P&G CEEMEA-A Division of Procter 755.304.21 37.876.994.92 & Gamble ~,Z38,~81.~Z 237,113,~62.68 In sum, out of the P2,737,897,589.96 zero-rated receipts reported by petitioner for the period covering July 1, 2004 to December 31, 2004, only the amount of P2,489,809,956.59 represents its valid zero-rated receipts, computed as follows: Zero-Rated Receipts per VAT returns p 2,737 897,589.96 Less: Disallowances 10,974,163.69 Receipts Not Paid For in Acceptable Foreign Currency p Receipts from entities without SEC Certification of Non-Registration and/or Proof of 237,113,469.68 Total Disallowances p 248,087 633.37 Valid Zero-Rated Receipts p 2,489,809,956.59 After having resolved that petitioner had VAT zero-rated receipts for the subject period in the total amount ofP2,489,809,956.59, We now proceed to the determination of whether petitioner incurred excess input taxes in connection thereto. In its Quarterly VAT Returns for the fiscal year ending June 30, 2007, petitioner reflected a total amount of P193,309,751.61 allowable input VAT, detailed as follows: .JZ.

AMENDED DECISION CTA Cases No. 7820 ! 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter FY ending June Exhibit "H" Exhibit "L" Exhibit ''0" Exhibit "R" 30 2007 Input Tax Deferred on Capital Goods exceeding Amounts in Philippine Pesos ~!Million from Previous _Quarter 3 737 664.44 3 865 773.88 6 747,568.5532 6 178 534.46 3 737 664.44 Add: Input Tax on Capital 417 346.61 3 357 563.17 - 1 043 239.72 4 818 149.50 Goods exceeding 4 155 011.05 7 223 337.05 8 555 813.94 ~!Million Purchased 6 747 568.58 7 221 774.18 this Quarter Total Unamortized Input 3 865 773.88 6 747 568.55 6 178 534.46 6 565 803.46 6 565 803.46 Tax on capital Goods 289 237.17 475 768.50 1 990 010.48 exceeding ~!Million 569 034.12 655 970.72 Less: Input Tax on Purchases of Capital 8 035.71 - 166 940.13 174 975.84 Goods exceeding ~!Million deferred 444 993.28 297 957.97 1 707 273.93 606 528.59 3 056 753.77 for the succeeding period 39 920 084.89 60 123 708.39 39 697 867.98 48 164,705.32 187 906 366.58 Amortization of Input Tax on Purchases of capital 181644.94 181644.94 Goods exceeding_ ~!Million 40,654 315.34 61,087 115.51 41 974 176.03 49,594,144.76 193,309,751.61 Add: Input Tax on Domestic Purchases of Capital Goods not Exceeding ~!Million Domestic Purchases of Goods Other than Capital Goods Domestic Purchase of Services Services rendered by non-residents Total Allowable Input Tax In support of the above input VAT, petitioner submitted various supplier's invoices, official receipts and other documents33. The ICPA's examination of these documents shows that a total amount of P2,757,630.24 must be disallowed for non-compliance with the substantiation requirements under Sections 110(A), 113(A) and (B) and 237 and 238 of the NIRC of 1997, as amended, in relation to Sections 4.110.1, 4.110.8 and 4.113-1 of Revenue Regulations (RR) No. 16-05, as amended. Below is the breakdown of the input taxes ofP2,757,630.24: Findings/ Exceptions Input VAT Reference to Claimed ICPA Report34 Domestic purchases of services supported by original copies of VAT ORs dated in July and September 2007 but with corresponding original copies of VAT invoices issued within FY 2007 p 249 955.58 Annex 18 114 480.61 Domestic purchases of goods supported by original copies of Annex 21 VATORs ~ 32 Erroneously indicated as P6,747,568.58 in the return. 33 Exhibits "HHHH-1" to "HHHH-1588" 34 Exhibit "MMM".

AMENDED DECISION CTA Cases No. 7820 Domestic purchases of goods supported by original copies of 121 534.01 Annex 22 VAT invoices dated in June 2006 and corresponding original copies of VAT ORs issued within FY 2007 2 973.00 Annex 23 Domestic purchases of goods supported by a certified true copy 191,_772.29 Annex 24 of VAT invoice dated in June 2006 and corresponding original Annex 25 copy of VAT OR issued within FY 2007 5 470.56 Annex 26 Domestic purchases of goods supported by scanned copies of 8 715.50 Annex 27 original copies of VAT invoices 15 895.47 Annex 28 Domestic purchases of goods supported by scanned copies of 28,730.36 Annex 29 oriqinal copies of VAT invoices not dated within FY 2007 12 640.61 Annex 30 Domestic purchases of goods supported by statements of 52 460.55 Annex 31 accounts Annex 32 Domestic purchases of goods supported by original copies of 94.27 VAT invoices not dated within FY2007 301 059.13 Annex 33 Domestic purchases of goods supported by original copies of Annex 34 invoices printed with "VAT" or "Non-VAT' 542 769.57 Annex 35 Overstatement in input VAT claimed on domestic purchases of 4,343.85 Annex 36 goods Annex 37 Overstatement in input VAT claimed on domestic purchases of 352 910.16 capital goods with acquisition cost exceeding P1Million 746.25 Domestic purchases of services supported by scanned copies of oriqinal copies of VAT invoices 751,078.47 Domestic purchases of services supported by provisional 2,757,630.24 receipts Domestic purchases of services supported by original copies of Non-VAT ORs and corresponding second copies (vendor's copies) of VAT invoices Domestic purchases of services supported by Non-VAT ORs Domestic purchases of services supported by VAT ORs with wron_g TINL wrong name and address of the company Overstatemet in input VAT claimed on domestic purchases of services Domestic Q_urchases of services without supporting documents p In addition, this Court finds that P176,786,027.193S worth of input VAT must also be disallowed for failure to meet the substantiation requirements under the aforementioned VAT law and regulations: FINDINGS Input VAT lf1J2Ut VAT claim on domestic purchases ofgoods 8_1_493.75 38,136.09 Supported by VAT invoices without BIR Authority to Print or POS Permit p 620 364.76 No. 144.00 Purchases of services supported by VAT invoices instead of official receipts 8 035.71 675 174.31 Supported by VAT invoices wherein the VAT amount was not separately 159,098.51 indicated 175 951 754.37 Purchase of service supported by VAT invoice instead of official receipt and 176110,852.88 issued not in petitioner's name ' Double claim of VAT Total disallowed input VAT claim on domesticpurchases of_goods p Input VAT claim on domestic purchases ofservices Overclaimed input VAT p Supported by VAT official receipts wherein the VAT amount was not separately indicated Total disallowed in12_ut VAT claim on domestic_purchases ofservices p 35 See Annex A for the detailed breakdown

AMENDED DECISION CTA Cases No. 7820 Total Additional Disallowed Input VAT per the Court's Further Verification Considering all the aforesaid disallowances, out of petitioner's reported allowable input tax of P193,309,751.61, only the amount of P13,766,094.18 represents petitioner's valid input tax, computed as follows: Total Allowable In12_ut Tax Per Returns p 193,309,751.61 Less: Disallowances p 2,757,630.24 Per ICPA report Per the Court's further verification 176J86 027.19 Total Disallowances Total Valid Input Tax p 179,543,657.43 p 13,766,094.18 However, petitioner's output tax liability for the four quarters of FY ending June 30, 2007 amounting to P27,633,247.76 is much higher than its valid input tax credits ofP13,766,094.18, as shown below: Output Tax Due Exhibit Period Covered "H" 1st Quarter (July 1-Sept 30 2006) p 3,908,174.11 "L" 2nd Quarter _(_Oct 1-Dec 31, 2006J 131611,897.93 "0" 3rd Quarter (Jan 1-Mar 31, 2007) 4,902,647.68 "R" 4th Quarter_(Apr 1-June 30, 2007) 5,210,528.04 27,633,247.76 Total Output Tax Due p Less: Valid Input Tax 13,766,094.18 Output Tax Still Due p 13,867L153.58 Since there is no excess input VAT which may be the subject of a claim for refund or issuance of tax credit certificate under Section 112(A) of the NIRC of 1997, as amended, the instant claim must be denied. Statutes that grant tax exemptions are construed strictissimi juris against the taxpayer and liberally in favor of the taxing authority. Tax refunds in relation to VAT are in the nature of such exemptions.36 WHEREFORE, in view of the foregoing, petitioner's Petition for Review is hereby DENIED for lack of merit.~ 36 Panasonic Communication Imaging Corporation of the Philippines vs. Commissioner of Internal Revenue, G.R. No. 178090, February 8, 2010

AMENDED DECISION CAESAR A. CASANOVA CTA Cases No. 7820 Associate Justice SO ORDERED. WE CONCUR: ~~;zc. ~~!J. [UANITO C. CASTANED:( JR. Associate Justice ~ N.ll\~~.6~ CIELITO N. MINDARO-GRULLA Associate Justice 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. ~~o~�~.:J;JR. Associate Justice Chairperson, Second 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 th Court. Presiding Justice

PROCTER & GAMBLE ASIA PTE. LTD. vs. CIR : ANNEXA cr~~e:-~~-~~~9.~7i~_!� ~=~L--~-~~=--=-_:_=~--��� -- i ADDITIONAL DISALLOWED INPUT VAT ��rI PER THe c::ouR:t'st=uiitHeifv"ER"tF"tcA"tto"N- _[ I -T - : i ~~ ' Reference fl: tl,- 1 =---1-'::::�f,::,! : ICPA Report I ~~lt~f__;:~~E~~ ~~-- _ I , - 1 _?1_()_0122~()_ -,- -2/21L2007 . JnpotVA!CI..mt -~-::_;~T ~".::';.!'!~ _ _ --rI- HHHH-82 Annex 13 -[lJ.NJ_TEG_RA~QCOf\1PUTER-S_rS_!E_111_S_I_NC___ !Supported by VAT invoice without BIR ! [Authori_tyt()f>rillt orj)_~S Permit No._ Subtotal 1 __ HHHH-18 __ + _ _Annex 13 jBUSINESSf'RQC:E_SS OUTSOURCINGINTI-INC 24349 12/6)2006 - _ g != HHHH-21 1 ~nnex 13 jCQ!'1_P.Ul'ERP~O_F~~SJO_NALS!t-l_C_ __ _ __ �9_12 _ , 1L31/2007 . i~89.201 -_n~~n~i~~l _j~~:: li~;~~~~:~~~=?lQ~~LS~I~C----- - - --~-= 1 :i~:Z09_] ~~~~~~~ ' --~-523:~1 ---~~n8~ij --t)~~:;_it 1~~~~~:~~~~~~~-~~ _--_-_ _ -- L~1i}:~--~-:~~~g~~-;- -- _Hijt"tli:-28 _ f .A_nll_eJ<!LJEver Prin!ill_g__Pre~s_ ___ 1 _ 4_2_:3_3.1_ [10/~1_2006-:-- I -~IJ.28 _________ 261.95 I HHH_H-29 .A_nnex_13__ jEver Printill_gf'~s~ ___ 42335 __ ,_ 1()_/~1@Q�_ .. 246:oo=l HHHH-30 Annex 13 LE\fer-_f>r_irlt!ng ~ress___ 1 HHHH-31 , _Ar111ex 13 lEver Prl11_ti11_g_Prf!SS 6148-73..520o~: _ HHHH-32 Annex1_3__ 1Ever Printin_g_Press_ _ _ __4_2471 __ T __1_2�!JL2006 , j _214.~0 _____ 1 42477_ _ 12/13/2006 ~ _ ___ [ __j__ <124_78_ ~-!2L8/200�..;_ - --- ---- H~~H~H~H~-3~3~- _:=~A~n~n!e~x&1-3--~~E~I:JE~!r;J>~rin:_~!ln~g~P~_]res~s~_-_ _ -~_=J__=I.:-_14l2~5~~0-L---;t1W2l�s~)L~l(o)0_oQ~6t: .. 21'!.20J_ - -- - ------- --i - i _ ~~~~~~~ ~-~~"i~_�}--t~i;~~16il~~ii~~~~=-=-- :~:~t--t-~~~~~~~~ l.Ar~ne)(_l3 Pr~_s____ HHHH-38 . _2!~�IO._j 750.00 -'-. __(E'I_e_r_Pri11tlng +-- __..1�?.86 i --- - - ___ - - - - - '- _ 42675_ -+3[10/_?()_07 ___1~]_.5_0-: . i3 - - . _IJ01._E-i--- HHHH-HHHH-~3O9 I -AAnnnnee~x 13 r! EE~vee~rPP~irinnttiinng Press ! 42676 3/10/2007 , ---=~-fr~~-j- -+- Press -r--427B2 :--4/24/2oo7 l - : - - --------- --- (0.()3)1 - +- ~~~~~~~~ ' ~~~:~-~r-r~~z~:~~~t~z~~~t~t6~~f-~ .--r-=---~%t- -~~~j~~~; , HHHH-553 (0.02), t (0.03) ~ Annex 13 :RENT INFOB"M_ATION TECHNou)(;y -INC .. - -- I .... oio9 ... r- 3f1/2007 ' HHHH-554 _Ann_ex_1_3 .. lRENTINFORM~T'IQI'J!EC:t-ji'JOLO(>YINC _�--c .. 0710 J[1L2007 (0.02): HHHH-:_555_ l _ Ann~x 13 �REN..J_lN_fQRMATIQI'l TECHN01-()~_}' IN~_ 0711 3/11_2007_ t _ . {Q.()3). HHHH-556 Annex 13 fRENT INFORMATION TECHNOLOGY INC 0725 4/11/2007 1 HHHH-557 I -Annex 1J- R-ENT INFORMATION TECHNOLOGY INC - - 0739 s/7/2"007 I (0.05_)' HHHH-5.ZO=-r-_.A_11-nex t_3 ---]~!~~~:~ ::rvices-s-:~;~d b~~~T-=--i--=s8Z447 ~- 3J31f.20o7-, - -- - 1------- _:_inv()_ices h1_stead of ()ffj_c:ia~~.Pl!. Subtotal 7,Q_43.98 ; HHHH-110 r Annex 13 ~MERCURY DRUG CORP 7/6/200�_ -- HHHH-111 Annex 13 iMERCURY DRUG CORP 18704472 :, ~ 7/6/2006 18704473 7/6/2006 HHHH-112 ' Annex 13 rMERCURYDRUG-CORP .. ! ���~~~~~~j~-+~1~~~~fj~J~~E~~~~~. i ~~~~ t::=-i. HHHH:1i3-- _, Annex 13[MERCtJRY DRUG CORP- - __ _ !1 18704474 ; 7/6/2906_, �- HHHH:114 Anne; 13- jt.iE"RcuRY-oiuGcoR.P _ � _� -------- 1ii7o4475 ~ 7/6/2006 � 1 i --Annex 13- 1/8/i.ooi 1 i -- 1 senilce HHHH-461 ,PEER PRINTERS & MKTGCORP- - if -..-. 4361 Purchase of supported by VATTnvoice . ..... . i instead of official receipt and issued not in 1 i _ _ ____ ~pl!l:iti~ner's_n~mt! _ . ___ . _i _ .. Subtotal, jo~u~le-~~~;;;~fiAI~~~ HHHH-613 ] Annex 15 ABENSON INC 1378800 10J9f2006 I f _. ..-. ___ ________________.! __ __ __ Subtotalj_ i Total Duismal-l�o�w-e-dsIinRp,uirtcV�A5T on-Pu--rchas-es of Goods 7,04_3.9_8 � .- I I1 --~u �. --�r- HHHH-659 Annex 17 j6750_AY_.A_~_.A_~_I'!U_EJO_I_NTVEf:lTURE 15780 8j4j2006 I 1,033,945.15 ~ 1,016,7_5<t_.79_i_ 17,190.36 0 _, ~~~~~:~~ ~~~:~-~~ _l~;~;t~tt~_IJE J()IN..J_\1~~=:~---- 1~~~~3 ~j~j-~~6~ ~~ri::~~:i: ~~~::~::~r !:~~~::~ 1 r IH:HIHHHHH--99~961_ _ _ j- l 1 _Ann_ex_17 ,l!ljVI f'l"il_l-S INC_ _ _ ..... ____ 1- 194644 ! 2/2/2007 -374,865.72: 368,171.68 i . 6,694.04 Anne_x__t7 _IBM P_HILS_INc �- _ _ _ L !I_I!Mf'_ti_ILSJ.r!�______ _ -_1i9592s9~49s~='+4j/j1i1_/t2jo2o0707j ... - 3t676t6:63l6_-4t~o2_jj_ -� l366~5~oi-4iJ.9jsLof1- - ~62.:69366~:99_o5_ i HHHH-997 Annex 17 I 195579 HHj-HjHH_HH~-!9O9Qo8_ Annex 17 (IB1'1_PHILS INC . __ ___ _ 5/3/2007 I 124,192.56 .~ _121,9]4.83 ~ 2,217.73 _ -~ ~=-:t9jS9S- j 5j16/2.oo-7 ~- 149,!19.52 ~ _ 39,~23.63 109,805.89 i Annex 17 IBM PHILSII'J..C _ 39J085.41 l 38,38?.45 . HHHH-1001 Annex 17 t'IBM PHILS IN_C _ _ 196357 6/8/2007 1 697.96 HHHH-1002 Annex 17 IBM PHILS INC _ _1~6}~8___ . 6L8/2007 17,865.50 I 17,546.47 1 319.03 HHHH-1003 Annex 17 JIBM PHil.SINC __ _ 196361 I . 6/8/2007 . _J4,974.93T- - 34,350.37T 624.56 HHHH-1004 196390 6/28/2007 3,296.30 Annex 17 IBM PHILS INC j t84;592.76. lsC296.46J_ 0230 41212007 HHHH-676 .. : A_nneJ<ii=i~lc~~f~~~:~~~~e;i~s_-_~_ - t1-=-~-~51~5==- :r :t~[f_2_~}f_T, - _~.J.S.2~oo_f --t ~' . 15 098 51 ~~~~~:~~ .. j ~~-~~~N--i~f~~ij:H;~~~~~;-~~f:=_ALI_ST . - - I . 110820 Tii11/2007 - p,:~~:~~ -l f- - HHHH-679 Armex 17 .. fAIRFI~.I:IGtiJ'_2100LINC._ 112015 1/4/2007 85.72 HHHH-680 Annex)] -~_AIRFR_EIGHJ:2100,_IN_C. 536.66 � 113891 ~ 1[25/2007 HHHH-681 Annex 17 JAIRFgE_IGH_T~1001INC. 122632 . 3/29/2007 569.98 � 112.27 Annex 17 1 AIRFREIGHT 2100, INC. _ _ _! _ 126718 _,_ 4/26/2007 2i_oo_~ HHHH-682 726~47 ! HHHH-683 1 .. Annex-17-- Tl\iRFRElGI'i_T 1_r'4_i::. . t _ . _ .. 130925 . 6/7/2007 132718 _, 6/1<1/2007 J ?9�1l_q HHHH-684 , Annex 17 . ~AIR,FRE_I�H_I_2!QQ, INC:� ~. _1055_7Q4_ 2/15/20Q7_. ?26.54 i HHHH:685 _j -~n_llE!x_tz lAi_RFREl(;tiT 21Q_OLII'Jf.__ 1 1073502 Sj11j2007 j 235.73 HHHH-686 ; -~n11_e)(l7 .AIRFREIGHT 2100, INC. 1073522 , 5/18/2007 131.99 � HHHH-687 i Annex 17 [AIR_FREIG~T~lQ~=Ij\jC~ _ t1- __1Q7353l _j_ 5/25/2007 1 --66.80 1 j HHHH-688_ " _An_nex 17 AIRF_REI�IiT 21Q_O,_INC. 449j9--t ~~~~~::~ ~~-~:_�~ ii=t-~_:_~-~-:-_~:-~--~--~----~--~-~-�~-j-~_-_2_:____ ! . _ ~;I- ~o099z199_0a02_ : -79/2/0m/(2)0Q066_~, - Annex 17 . AI~~~IGtiT2_l()_OLIN_C. -~ _10l7_3_134A_j_ 7[14_L2006 I 6o.33T HHHH-691 .. . _ _ 2'\5._8_3 c HHHH-692 AIRFREIGHT 2100 INC. , 1020038A I 8 3 2006 I 550.77 Page 1

i ANNEXA , Reference to I ! ICPA Report i Overclaimed Input VAT Exhibit No. (Exh l Invoice/ , Invoice/ i Input VAT (_Invoice_/()R) j "II4MM") SupJ)Iie_r j_ __OR No.__ ()_RDate j Input VAT_Claim I Per OR ~0022_ss_s9~{1--f-19�/fjf/l2.~0o~66t -__-_- _l-_2._-:-21_~�-s2s_-_o63_~3.~.�-~ - -6 BH- -_'-__--.- ~- HHHH-693 --- Annex 17 iijNAA1L8~<Ff:RR!_lEH__IGGEi_fHiS"!T_E]lR__l1~___Q05(()_),_1UI_tB._JAI_Nf<_'::!<._L::~__A_GE_N_Q'_!_~C _ - -~-'-if:__-_ I ____ Annex 17 __ TioLlGflQQ_G_, HHHH-694 Annex 17 _-!l-1~0~_- HHHH-695 HHHH-696 Annex 17 I AMERICAN BEARING MKTG CORP I 51832 3/5/2007 ! 1,890.00; HHHH-697 1 3,600.00 I _1\_nnex 17 ]ARC w_()RLDWIQ~-PHil.S(:() INC - 4739 _ . 3/iS/200l _ HHHH-698 Annex 17 1,ASIA SELECT INC 2519 . 7/14/2006 2,133.58 i ___J~~AJSAIS~~~EIt:_gl'iT_II~I_'<:!:_C_ -;-S/22/2006 HHHH-699 _ Annex 17 __ _ _ , _?2~55919 L9jis{20()6 2~6,9_8S4G..2226!j HHHH-700 17 J --Annex +- __ i 9742 i HHHHHHHH~-l70021 Annex 17 [BARRINGTON CARPETS INC 8/31/2006 I _ 2,108.57 ! A;;-nex 17 -tElASES CONVERSION DEVELOPMENT AGENCY li!.j3_4.291 -. 1-791920F- r-J/3/2007 ~: --)~~3o-]=-stil/2()oz -L 42_!4?3.40 HHHH-7o4-r - Annex17 TBTii'HiCs-MARsMAN-iRAva - - - - - - - 1 ~:::~!~ ! \o{1jg~o~6 _)t~:uj i ~~~~~~~~ -:- ~~~:: ~~ i:~:~t~~~1-~~~f~~~f -- i IjEBTii.1JAFN>&.:illT.sEMMAPR~SOMSAANLATWRAOVEFLFICES 253487A 13/9/2007- ~ HHHH-707 Annex 17 1 85,773.23 � HHHH-708 Annex 17 0187 rll/23/2006 540.00 ' HHHH-709 Annex 17 !BU~llr. TEMP_RQ_S~_LAW OFFICES ' 0282 1 3(19{2007 ( 3,696.00 + HHHH-710 Annex 17 __BUSINESS_I'R,()c_ESSQL)IS()U_RQNG_INTL IN~ - I 15837 64,782.00 � 8}3/2006 _: 'BUSINESS PROCESS OUTSOURCING INTL INC _J 1 9/1/2006 -~--- ~~~~~~~~ ~~~:: ~~ r:~~:~~}:~6�~~~g~~g~{2m~~~i~2- ~~!~~ r:~~~~~~~ ~ HHHH-711Annex 17 16372 ~:~~H! _6_?,575.86 I j ! Annex_i'i__~Bl.)SI_NESSP_ROCES?.QQTI_ouRCIN�jNTLINC HHHH-715 ~:Bs_uUsSiINNEE5S_SS_Pf_R8,QQ~<_:E__EsSsS - - I~- 16623 9/212006 ' ._5~,5~601.._3?24 ' HHHH-716 1167847813--~rIl1l./o1t677t22o0o06G ' HHHH-719 Annex 17_ Q()UUT~QI_LQ)RU,B_CC:IINNGG JI'!Tl,JNC . ! Il'ffi._INC Annex 17 _8,884.06 , HHHH-721 Annex 17 :BUSINESS PROCESS OUTSOURCING INTL INC 17738 : 12/7/2006 J 73,574.79, Annex 17 _fBt.iir_ijE:ssPRQ~Eg;_QU_Tsou:Rgr-l_(;rciTI.)N( i 18040 6,353.79 � HHHH-722 12{28/2006 j ~~~~~~~! �-~~~;~l~ 1:~~i~i~:~~2~~t~~li~1:~~f~~i~~ -!:ci~~---t -�0~~;~~ji _h~~NH ~~~~~~~~ . ~~~:: ~~. J~~~~~~~j:~~~~~~~~~~~~~{g~~+~~-:~~- _:�� !:~:~ =r i~i-~)i6~~-r t~:~:~6 : t r ~~~~~~~~ ~~~:: ~~� I:G_~:~:~~~~~~~~6~~li~~~~~R~~~- 1 ~:~~: I i~i~)i~~~ I _2~;;~~:~~ �. -L ~~~~~~~~ I -:~~:; ~} fa~~:~~~~:~-~~~~~~~~~~~:~-~ :~~:~~ ~::~i=-- :is:;;rio~ 2i-i~-H~ i. r'B~U~S~IN{E~~S~J~'~~Q~<:::6E25_~5~_0~l%,l~'~fc5_i(~)U-_:RC~::I~NG~_1!N~T~L~IN~_<~:: 23,ScJB:621 H~~H~H~H~-~7~3~1 1 ~~~~:: !~ . A_n_nex_ll__ ~:~~~ j;:~~~~~ � . 3H~Hn 18759 __ ! 2/22/2Q07_ 1 1 I Anne~i7- 1 BusrNEs-s PRocEss ouTsouRciNG INTL!Nc HHHH-734 192ss 3/22/2007 20,749.79 � HHHH-735 Annex 17 ]BUSINE5_SPR_()~ESSOUTSOlJRCif'j(:;jNn INC: 48~079~89 ' 19459 3/28/2007 HHHH-736 Annex 17 1BUSINESS PRO(;E;S5_ OUTSOURCING_INTL_INC 19475 . 3/30/2007 12,077.10 HHHH-737 19476 3/30/2007 2,220.00J HHHH-738 Annex 17 iBUSIN~SS PRQCESSOUTS_Ql,IR_(::JN~ INTI__INC 19500 4/4/2007. ' 2,400.00 : Annex 17 _ ~BUSINESS PROC~SS OUTSOURCING INTL INC HHHH-739_ : Annex 17 fBUSINESS PROCESS OUTSOURCING INTL INC 19608 4/_!lL�0Q7 __ _1_�,243.45__' ~~~~~m ~~;!!1~i~!:1m!=�r~1ii ,-!m Jri!!t - ~~ili~H i- - HHHH-744 , _Annex-17- }Cl-_1\11\_I'!_AB~T&-CO.-- __ 7711 l 8/1!{20Q6 243,640.50 .L HHHH-745 Annex 17 _CAREPAK MOVING AND STORAGE INC 5772 9}19/2006 f 11~785.71 ~ [__ HHHH-746 />.r1r1exif]~h!NE~~~~I'QR.T~IION _ __ moo , fl.[2Sj_2oo7 102.oo I 23105 ll/7/20Q6_ ~1.. . _!,7_118.00 HHHH-747 1 Annex 17 t~R_b!NES TRA_ll_5_PQRT~TI9_1'!___ _ ___ 4580 8fl7j~006 . 148J547.3_7 +-- 10100 HHHH:74B- 1 Annex 17 CASENT REALTY & DEVELOPMENT CORP 0007 1 17,640.00 ! 106,286.79 I HHHH-749 Armex 17 C_E_I'l_'Tl:B FQ_f~LEADE~St:IIP_ AND CHANGE INC_ , 10/4/2006 I HHHH-750 Annex 17 (KATHERINEJ~fiORA OPPEN i 12/11/200G; 0010 . [ 12_/11/2006_~ HHHH-751 i- Annex 17 CHRISTINA JAMORA OPPEN . ~7/2006 , 106,286.79 HHHH:752 1 _Annex 17. teN -N-ElwORK-SPECIALISTS 0152 lri,s39.39 J- ~l1ri/ltf;o066 1_ [ 11/2{2006, ~~~~~~~ -~--~~~:~H=-1~~~6:~ ~~f~~~{~ ~-~--~ -.. 1565 1 r-_-_--�-~~~.34 .. _ _ _lO"~i~:~j � I HHHH-755 1 Annex 17 _1;cNCrN.EITNII~V_OOR_KBIS(SPIE'f:~CI:_~ILAILSIS!!SS l(),OBO.Oo:_ HHHH-756 -Annex 17. _ __ __ _j 11/21/200_6~ . 11805.34 i . I HHHH-757 Annex 17 fCN NETWORK SPECIALISTS 0157 i 11/30/2006 : 10,080.00 HHHH-758 Annex 17 ,CN NETWORK SPECIALISTS 0158 l/3/2007 10,080.00 HHHH-759 Annex 17 ]CN NE"fWORK5_PECIALISTS 0160 2/1/2007 10,080.00 HHHH-760 Annex 17 jCN NETWORKSPE_CIALISTS 0161 3/29/2007 10,080.00 HHHH-761 : -~1111ex_l7_ jCN NETWQRI<__SP_E<:JALI_5_TS I 0162 ... �- 5/2/2007. I 1Q,080.00 1 HHI:ti-I~Z�.2 !_Annex 17 jC:.I'!.I!E"TWORI(SP~CI_A_Ll_?l'S_ � T 0163 : 5/3!f20Q7 1 _1_0,()80.00 . ~~~~~;~! -r--~~~:~�tJ~-~;~~~~~::2:tl~~- ---~!;: =r-�1:~2~~Nt... i~~~~g:6~ HHHH-765 1 -~nnex__17 :cOt-1_f'A__<::_C:Qf{_P Li - I HHHH-766 . .... 31460 1 8/10J20Q6_ 1 i~3;6oi.j7 31475 8/23/2006 I ' Annex 17_ __COMFAC CORP 103,190.14 : 35,145.34 1 --t - HHHH-767 Annex 17 COMPl)TERPR9FESSIONALSINC 2707 7/13/2006 1 j HHHH-768 Annex 17 ,COMPUTER PROFE_5_SIONALSINC 2714 7/18/2006 1 72,035.28 : � t' HHHH-769 Annex 17 _!:CCOQMMPPUUTTEERRf>PBR_OOFFE~S~SIICOlNNAALLSSIINNCC:~ 2719 7/21/2006 6,489.19' HHHH-770 _Annex 17 , I 2727 ~ i 7/27/2006 t 102,668.97_~ . - 2736 Annex 17 :coMPUTER PROFESSIONALS INC T 8!7/lOOG 4_,Q~3._13 -Annex 17 � lcOMPUTERPROFEssioNALSINC I iNc --- � HHHH-771-~ j .. ��� � 2741 � 1 s/1o/2oo6 r . 5_, 186.87_~ 27so- -ish7/2oo6 HHHH-772 5,877.49 : HHHH-m Aru1exl7 �:cof.ir>u+ER. f'RoFEs5roNP.is . 7~266.8s . HHHH-774 -Annexi7 :c:c5~.P_!.i~~-"R.oFE:~s!_cili.tl_!.s-rNC 2774 1 9/14/2006__1 . 8s,380~6�l' 1 2787 HHHH-775 AAnnnneexx!z1J7coM:Ic>ouMiPE_URT_EPR_fP{_RoOfF'E_SE~SsIOloNNA~LLSs_IN~ICN(_ 2864 : 9/21/2006 , - 2_,64].38 : HHHH-776 t� 2865 2873 ! loti2t2oo6 1 HHHH-777 Annex 17 !COMPUTER PROFESSIONALS INC 2882 175.95 2898 ! l0)12f200G � HHHH-778 � 1 Annex 17 ;cQMPU_TER PROFE~SIONALS INC 2900 i 10/19tirio6 86,447.02 . � .. fl0f26/2006j HHHH-779 Annex 17 I COMPUTER PROFESSIONALS INC <l8,082.68 ! 1 11/7/2006 HHHH-780 Annex 17 lcoMPiJTERPROFESSIONALS-INC . 16,027.56 HHHH-781 i 11/9/2006 : _Annex 17 jcoMPUli:R P~OFE_SSIONALS_INC: .� 7_,440.15 . HHHH-782 __ , An�n-�e.x.. 1.7jiCQ_�M�PUTER.. P.89�E_S.SI.ON.ALS Il'l_.c_ 2908 1! 11/16/2006 j 78,201.50. ll/23/200G I HHHH-783 Annex 17 _ COMPUll:R_f>R,_QF_ESSION_A_L5_INC 12 14 2006 2,3g_55 . HHHH-784 Annex 17 COMPUTER PROFESSIONALS INC 12 182.47 ' Page 2

Reference to ~ ANNEXA ICPA Report ! Exhibit No. (Exh Invoice/ Invoice/ Input VAT Overclaimed _(Invoi~e/OR) "1\ot_MM") , Supplier OR No. OR Date Input VAT Claim Per OR Input VAT 2954 HHHH-785 Annex 17 ~COMPUTE~f'-~OFESSIQ_~ALS INC 2975 T1 12/21/2006 � 90,873.71 HHHH-786 ~nnex 17li!COMPUTER P~QFESS!ONALS INC lL11/2007 : 9,316.42 HHHH-787 An!l~X 17 COMfU'fE_B_f'~OFESS)ONA~_li'K _ _ __ _ 2988 1 1/25/2007 1 70,595.07 r ~~~~:~:;_~-- ~-~~i~1- ~~~*~~-~~;~}~{~~~~~~- =--~~ -+-- ~3~0~1~2~- -J-'--2;/1 t3/ ~2-~0~0}7_-r_ --~-=~t~1��0t4t.-4~8J_--- HHHH-790 ~!lex 17 C9~~UTER PRO_FE_?_?!QNALS INC __ _ _ _ ~ H~HH:791- ]_~n11_ex 17 -t(_Q_M_f_UJ:l:E_~ROFE_!;S_I()_N~_?~C _ ____ 61 10 - 1~_.,45_-___3__._9_4_1-i1,_--~ __-___ 30__13 _-- -2f_1_3_/2__oo7_-- -_- 7 53 _14,811.76-i- t - 1 HHHHHHHH:779923 - AAnnnneex_x _11]7 - rCcOOMMPP_lJUTETE-~R PPRROO�FE_E_!;_SSSII_OONNAALL_~S IINNCC_-- 30 15 211512007 I - - --�- - - ---- ----- --- -- _302! - 2f19/2007 I HHHH-794 , Annex__17_ ~COMP_UTE:~_P_RQ~~~~ION~L_!i_INC __ 30~~ 1 2/22/_2007 2,108.69 ' HHHH-795 I Annex _!_Z__i<:_OMPl)Tf:R P~QFESSI_O~~hS_!NC _ 1 ~- 2,o8i�6~ --- 13/1/2007 L 3032 ~~~~:H~ - :~~:: ~~--i~~~:~~:ii~~i:~~~;--~~~~==-~-~----- ~-~-I~~~-- !~~1~~r :~~~H~i ~ f -- 1- - I I HHHH-799 -- ' Ann_ex_i7-1c-o,r---1-P--uiER_f>_R_oF_E_ss_!o_W_.L.s_-_iN_C_:_- ____---- -_-_- " --- _3o_8s_- f -4/_1_7!_2_o0_7lr - _ _ -71-,4-_1�-~1�7_4t -- J_- --I - _ ~~~~::~~ ~--~~:~u- ~~~~i~~~~~~~~~~*itH~~--- -- __"___ m6---+~:::lcicir:- -~i~~}f:1 ~~~~= ,~~r r~~i~t=~~"t_:-_ HHHH-802 ~--P.r1r1ex17--koMF>uTI:R PRoi'Essiot.i.AL.s!N'c___ ------ 3116 ls/ii/2oo7 ___7,162~~~ I _ mrJtitlf�� >--:~:~E~= � __ ~~!~ ~-~5~!5~qttl _ ~~~~~~! -; ----~~~f~ +~~~~~~~:~~~~~~t1~~~~--~- 1_o3,747.25L ~~~~::~: :~~:: g ~g~~~~~~~c ~~~~~~~:: - 1 ~::~: ~~~~7~~~~ ��f:~:~!~::~ i r ~~~~::f~ -1-~~~:(~-t~~6~~~~~~~6~~~~m~---~ ---i~~~i -rw:~2�0: , -~1~1~::!H HHHH-8i? __ r_A11_n~x__li-TcRQ'~N_v,tQRLDWIDE M:QiEi~itic_-~-=--=~~ �� _14549 - r 4/i2;2ooi-1 9o.oo 1 - ~~~n~:~~ -~-~~~:: H- l~~~~~~~:~~:ro1~~~~~i~{------ - --t1:4~6~9~8~~=1~:4-5,2\96~,~2~0~0~~7~r-~--~-~- - 2-~.-~2�12�1:.~21_0n!--- - HHHH-B15�� 1-"Annex-17- -:cR.owN woRLowiDi:"MovER.siNC_________ - i- ~~~~::~~ -~~~::~~- T~~~~~ ~~~~~{-6~ ~~~~~H~g- - -- - ~:~~~ 1~ ~12!,~~;7 4}~~j~~~T . i 14898 , 6/15/2007__ - --- 4,023.60 1 ��� HHHH-818 Annex 17---rcR.ow-N woRi.Dwi6E -Movffis-INC _ ~~~~::~~ ~ =~~~tliJ~~~~~~~~~~~~~B~g~ ~~[~I~~-�_ I_- :;~~ _- _t ~2e9;22~o0; 1 __ :=-_lH~~~~H ~;~~in~~=i~1r;i�~;i=~~~�~i~~ii~lfE�~--J~i!l�-���� j . _t_'i_H_Hf-1_:~21_ _Annex_1? C:IJLIN~RY ~~SU~E_ F()QD SERVICE_?_ll'l_C ___ -+_____j_R1_ 1_4flL2_Q07_J _____360.17 i ____ HHHH-826 Annex 17 � :c.UsTOMER'fQIJC:!-iP_c)r~T=R-ESQURCf:S_i_NC:__ i- 0325 �� 8/17!2006 1,127.79[ HHHH-827 Annex 17 !CUSTOMER TOUCHPOINT RESOURCES INC 0371 1 9/22/2006 i 749.88 i HHHH-828 Annex 17. ~~CUSTOMERTOUCHPOINTRESOURCESINC ��1- _0390 ~-HJ/13/2oo6 � 5;im.S4-: HHHH-829 .. _o4~1.:� ��ri1/2/200�_ HHHH-830 Annex 17 � _cu.s_TQt-1EB_TQIJfHI'9!NT-RESQI.J~cEs iNC: __ --1- __ _D_429 ___f11/~~006 : .. _7~7~0.41-[. HHHH-831 __Arm_ex__l7_ rCUSTO_II:IER TO_UQ:tPOIN'fR~~O_UR_c:_E~ INC 0464 l 12/12/20Q6j ____5!506._71 4,057.29; Annex 17 fC:UST_Qt-1_E~~ T()U_(f:iPOIJ'jJ_REgl_U~C_ES INC H_HHf:i~_832_ , Annexl7 _ IC:USTQ~R TQIJC~OINT_gES()URC:~S_INC ___ . 0593 3/8/2007 �- i ~t1~i:~~ . 2,923.261 . ~~:~ r ~ti~i~~~ ~~~~~~;}~t=1~~~~1Ll~~;~-~~~�6~~~~~t~~{~~-~~~~=:~~ _ l,622.37_j HHHH-835 , Annex 17 ICUSTOMER TOUCHPOINT RESOURCES INC 0718 i' 6/7/2007 �� HHHH-836 : Ann-exl7 --ttcusToMER 1-oucHPOINT REsouR<iSINc___ o495 � -l/11/2007 - 4,222.62 1 t�- ---- HHHH-837_,_.\r1riex-i7-cisERiREsou'RcEsiNc____ �- �----- -ois9- :. -7/7;i.oo6 ����---9o;362.8ot �-- - ~~~~::!~ -~~~:;-g l�~~T!~~~~=~~~1~f - HHHH-838 � -Ar1nex17-- cvs'ER'iREsouR'ci:siNc- - ----- ���-� __: , -.�- ...--- - --()-~1i6~2}___-~r~~7;%23I1ht2~o~-6ot6-~-------�--~6~4~,6~8~5.H2~8-l --~ ---- - HHHH~84l- !-_ Arine_x 1_7___jC}j;~J~EsQURC:ESINc om � 2/1 2;2oo1 ' 48, 359. s2 ; HH_HH.:_84~ _ _Annex_17__j_[)E_L,c:_Q_N GEN. MEI{_C_H_ANT5II'J(:_ 255 . l 7/21/~0()6__} 110LO~i49~ HHHH-843 I Annex 17 !DELCON GEN. MERCHANTS INC 256 . c- 6/19/2007 j _ _?3,913.46 [ HHHH-844 i An_nex_17:_fDHL-WORLDWID_E:~El<f'iE5S _ ___ _ . f 643_~13_ __ ~_10{11/20061 597.85_) . ~H~HH~8H:~8:~~~5-_-rl-_-~A~nn~e~_x~_}_!i7_~_1_~fo~.H{L~~WO~R1L�[)_J;f}_K![~)~~~EX;~:~:E~?_~?~_-_-_-_-~_=_~__~-_ ��--.+f-~~f6~9I2~85~6~-=-:0!8t/J3f/f2f0o0%6~-l .��� __ -6~~5~1460~)f. HHHH-848 Annex 17 [DHL WORLDWIDE EXPRESS [ . 737968 . ]10}12/2006: 33.60 : HHHH-849 Annex 17 :DHL WORLDWIDE EXPRESS 740229 10/25/2006 ! 67.20 HHHH-850 Annex 17 DHL WORLDWIDE EXPRESS 753301 ; 10/26/2006 , 848.22 HHHH-851 Annex 17. :DHL WORLDWIDE EXPRESS l 754122 I 11/9/2006 ' 70.80 HHHH-852 � _ p,nnex_17 -~D_f-I_L WORLDWIDE_ EJ(!'_RE~S __ 104.40 , HHHH-853 ~ _,6,111lexl7 _ DHLWORLD_\V_li)E EXP_Rf:_.5_S__ 769428 i 12{12/2006 37.20 f _____ , _773757 L 12/21/2006_1 812714 : 2/8L2QO? l 3._6_0i HHf-I_H_�8~4____ A11_nexl7 .. Dt_'iLV'JO_Bl.[)WID_E:_~PRf:S~ _ ____ � :~~~~~- ~jfH/~~~~-, - � . 1~;:~~t ~~~~::~~ _1 _~~~:~ii:--*~~ :~~~g~~1-~~~~-~}~ ----~- 396.9~ j HHHH-857 Annex 17 :oHL WORLDWIDE EXPRESS 845166 4/_11[2007 33.60 i HHHH-858 Annex 17 ~[)Hh:w�_R~[)wiQ_E_EXPRESS 872952 5/161_2007 HHHH-859 Annex 17 (DHL_WORLDWIDE_EXPRESS 884467 6/8/2007 , 100.80 693342A 8/10/2006 l . 65.40 , HHHH-860 , Annex 17 IDHL WORLDWIDE EXPRESS _ ___ S~7_5 __1!1,621.43 ~ HHHH-861 [-Annex 17- ;DIGI�ADS INC- - -- 3/7gQ07 I i6~:~~+-- ----+-- ~~~~::~~ 1- -~~~~-R~ l~t~:i1~ ~~f6~~~~~~~~~{~f}1~~~ - J_ ~i~:~~- j)~~7~~~~ I 1 Annex 17 �� :oiGI_TA_L_-TE:L~c()f.1MUNICATI_ONs-f>8~LS-IN-C HHHH-864 � 1 017179 :- 5J29/2007 - - 631.62-J HHHH-865 . J Annex 17 DIGITAL TELECOMMUNICATIONS PHIL5INC 018285 5/23/2007 110.64 ! HHHH-866 , Annex 17 -!DIGITAL TELECOMMUNICATIONSPHILS INC 9L20/2006 1 11/20/2006_ 204.8~f HHHH~867- -r _AnnexJ7__-loiG!TAt:l'ECi:cc)~MuNlc:ATioi!s~l-iil.s!Nc ~ ! 011296 107.43 , i -011461 HHHH:868 , A11nex l?_ jDI(;I!~L TE_Lf:(;()t-1_tJ!_lJ~I(AllQNS_I'_HILS !NC_ .. i- 019223 �- 6}28/2007 l )~7.661 HHHH-869 Annex 17 :DNS SHUTTLE SERVICE INC 5416 ' 10/20/2006 , 2,902.82 [ HHHH-870 Annex17 .. iDN5sHum'Esi:R.vrcEINC �-1- _S441 HHHH-871 Annex 17 1oNSSHUTILESERVICEiNC: � T1211412oo6~ 1~6!_6_.611 5526 !-33'o 2001 :-- 414.00 Page 3

1 Reference to ! ANNEX A I : ICPA Report 1 : ' � i Input VAT Overclaimed 1 ~A�n(MEne~xxhM1~71.__l!f2l1'_1S_S_l-:l�l)l-Jl--E-~�~-V~!JCEJ!Ii'il_ce_.r_________. _I!n)v~o~,i catee/ _ PerOR _1i____l_np-u-tV--AT--- i I __ JlEmxfhoijbcite/NOo~.)j' HHHH-872 --------1 --- _ _ _ _ j I__I(n)v~o~i(c)e./_-"I I _Input ~T I _ :___5?11 _ ~ I Cla!111J ~~~~~:~: - j- ~~~:: ~~ [~~~~~~~~~~~~~~:~;-~~~--- HHHH-873 I� -~11ex 17__ jQI'_c:ASl]LLAR M/\II'jTEN~NC�_5_EI~YI_C.ES__ _ 6}_7/2007 _!,]28.0D_j _-:c~ ~0~4~8~1~~- IWJ!/l~~~ 1 7/6/2006 1 l ~~~:6~,~5~8:3~.6~4-if HHHH-876 1 Annex 17 _ _;EIA:AS~T'TE~RRNN_lT"EE_LhEE_CCO:QM~IM'!UU_NN_ICI(A;A:nT.IQ_(JI)IN_Ss_ 333860 i 4/13/2007 -~i -. 63,,6_!0~28.~7G8B : -+-- HHHH-877 Annex 17 334838 Sfl1/200l I 1, :- - E331Q~4 -1 1/~3/2007_ 1 t ___ __ Ht-I!:IH~-_1 79 - H~H8~~z~ --- r --~~-Q~~)Z j_Ef'5TE~_~TELE~Q_~_~_UNICATI9NS- 2,24'81_0~..3030 ---~~~~~8~8:~0~=i~~::� ~-=~~~:~ ~~~2~~~~~~~~~f----~~ _- ~t-��~j~~~cii-�l}t'1~1ooJ-~--~ ==1~~}.~~-r= -HHHH~ss1 HH.HH.. �i' ___!.A_nnnn_eexx) 7___ ;E_EAA'SS_TETERRNN_ TETELLEECCOO_M.M.M_M_UUNNIICACATITI_.o_NNSS ____ . _ _ i -EE:E333J.32-821.2Q177~895---~1=112/.10L9/931//222�00Q0077_6~ I- 6 26 0 666 17 -----!' -- ],42.44�'-.oo�� 11 1. �- r-'Ar11iex 17-rEIIsiE-R.N TELEcoM-MUNICATioNs___ �- HHHH-884 ~ _A11nex 1L_j.E~T$5=_ETERA FOQD ~E_R\II_C~s_ _ --~-[-- o344=~--13/2s/?QQ'7 I -- � 19~~~8- J - - HHHH-885 =----- HHHH-886 ~17- i Annex 17 1IEEDDGGEE~WoORRiK~~CARTEIAV_T!IV:E_&&-~P~RQODDlUJCQITQIO_NN -~---~l'l_Q- -~ ; 168 ! 10/10/2006 ' - -� G8;400.00 ' J1Q!jo/2o-o_6t _ - -73,2�Q.oD_l +--Annex i _ _ HHHH-887 Annex 17 .. �---J _ . 2.�ll_2!j__J 1_!~3[29_()6 _�_2~1l_()_f . _ HHHH~888__ ,. Annex 17 ___ j _____23_L_-+_ZL2!�2QO~~- _212,04)-- _ ~~~~~::~ c-{~~~~ ~~ --t--- ~::~ __t 1~~~j~~~j�.t i,o~H-rit ~~~~~:;~-- --~~~!~~t-- -~~.:~~~~~: ~~;~~.~~~-~~i~~~-~~==~~~-~~1L:f~j~~~~~i} _-~--_1i~t~~J- �- _�-- +- t i ~~~~:::! ~~~:~~; _GLOBE 'fE_hEC:QM_ __ - - - ---- ---- i:i~?o~-- j ~~~~6%i --1i:~~~~~~ ~~~~:::~ j =~~~::_l}= l~l~[~~~~~=: -=--==--=~-:=~---=~=t 1!~1zfl:~.qe~~T - ~---~a~::~tJ~ HHHH-897 I _Ann~x_17_ 1GLOBETELEC.Q.t-1_ I 1997276___,_7{2.!f200L . _ _ _536 f _ 2013181 ! 9/15/2006 : I HHHH-898 . Annex 17 GLOBE TELECOM._ _ __ _ . 1,788.39 1 HHHH-899 I Annexi7 1 GGLLQO!~lE'.f!EE.b~ECC:.OQMM 2013649 ! 10/10/2006 � 1,8oo.oo 1 _ - 1,078,17]- HHHH-900-,- Annex 17 2014660 T 8/3/2006 � =~~~~~:~~ -~~;s~~t~~g~-~~~~~s-=--~- -- - - - - m~~~_j 8;~*~JEJ6 =-~i~~~H - _ H_HHH~904--,-I-=A_nnex 17_l~I._QE!E J:!:~CO~-=- ___-=-----=----__--=- -~---I : 13[23/2o_Q_.�_j~: - =-==~~~~0~ ~-- _ _HHHI-!~905 _ Alln~l<_!L I�..LQ.E!E_'f.E_L~.C_()_t'l._____ 20!.�!5_3_ _ ______ _ _ _20j9608_i_11Ll0/200.� _!&Q..O.()<l ; .L 2021948 __12/2]./2006 _____ ),7~8.39_~ i HHHH-906 , Annex 17 }c;t.Q_BETE_hE(_Q_M _ __ _ __ __ _ 202262.1 1U7/_2007 ~ _l18QO.OO . HHHH-907- -Annexl} ;GLOBE IE_L_ECOf-1__ 2026151 -1~- 3j7/2007 , 1,!~4.19 i HHHH-908 ! Annex 17 _}:;i_OBE TEl,f:C:()M ~~~~~:~~ :;_;~;l~-L~t6_:~_;~~~-=----- _ . ___ ._~~~~~~~- j37Wi*~j j ~----~t~~~:6~l- .� �-� ~~~~~~-ii-~t-~~-~~i_i ---~~~~EP~~~RTIE~Pi~hQP!'!E~T-- -==~~~�- 2~ilt~d1~~-ri:j~ ~~--~1~t;~i~~-b - _ . _ _ _ _8~~~:{!__ �~ -~~;~:;H-~ ~-~~~'f~~~~~~,:RiEs_c_Qf{f'-_:- =--~ _!__--~-~~~ -�- _l~~J8%ifo0i I -- -_~:~i~~j-- _96~1~ 1 4/1_1@07 ~~~~~:: �! _it~'!~~="~~~=~~ �:- ::� ;~~lir~ -= !'�i~! HHHH-915 .,. __An11_ex 17 ~c:;LJILI.-v:'~ _______ __ ___ __ ___642.84+- HHHH-919 � Annex 17 '!H!iE_AED~pSST~R()ONN(;G_PPIH�lILlLSS-IINNCC 0245 -_~_L8~1/_298L4/12;072J/o2~_0Q90O��6_;� :--~4123,,829311..2018 rI - - T . HHHH:92o:- r::l-!1rlex_1L_ 0-248 tlH~J\D._S~Q. PHIL.~.I_N_C:........ . ~- ~~� j - - __ _ l_3,p9.961 Q_26_2. HH_HHHI:!-i1H..~_992212 _; __A.n11e.x_17. __ N..G _____ ...- - _ __ ; Annexl7 Hf:A_DSJRONG PHILS INC 0266 "_10/11/2006 6,677.62 -" HHHH~923 ~ _Ann_ex17 __ HEADSTROJII_(;i>_H_ILSI_I'jC _ _ t 0~85 _: 11/21/2006 . 46,574.55 . �1~~:~Jf~~I~~~~g~~1~~~1~~ : Annex 17 'HEADSTRONG PHILS INC _0~~5}0~3 . I - _ - H~~H~H~H:-:9;2~4 --~ -=-~ �_----~~1-_._. J:1 _1!2~/~1~8~/~2~060~6_;,_. ____ 3~~~~~:~n 43,815.66 ; _~~~~~1:-+~~~~~lt~~~E1~~E:~l~~-~---~=~~~~-~ ��-=~~=t-~~-~~~.~.~=-[�~if!l,tl =~iiJ~H1 ---- .; -:::;t ~~~~:H! HHH!-1~933 .g~~r;~:;;;t~~~~~=~--_=-~hgLfftf~li!I~f~ H~:H~H~H:-:9:3:4 ~--~~:;ts ~~~~t~:1~~~~~~gg~:-.~~--��- -,�:%8eft~:+- =~1:Et:~i:~H-- -~ 1 �-�.--� -----~ -------------------.. �� + _ -- -------�- - --- - t _Annex 17 fH~',VLITfJ'J\CKA_~_P_HILSCQ~P_ ___ 7Q218 .. 8/2~/2006_ , _ 899J'l_07.44 ! -~:: f~;~~~.-~ Annex 17 'HEWLETT PACKARD PHILS CORP ! 7H0!65~2_s,:W;9/:6/;2;00,6O:-L ��~:t,'HH 9,116,780.46 i :...:..:i.- HHHH~941 1- Armex 1T:Iii:E~i_ffip,.\ft<I\RD P_HILS_CORP- - �- ����- ---- �� � 7278s-lll/2_3/2006 \ -2,o97~343.96\ HHHH-942 Annex 17 [HEWLETT PACKARD PHILS CORP 73056 . 12/12/2006 ! 2,719,777.48 , ~~~~:::! -1~~~: H- _~~;~:�H1~~:1~:tt~~~:___ _ ;~~;~ -~ u~~~;~;~rib- 9,7~1~~~:~: 1 _____ .)____ HHHH-945 Annex 17 H_E.\f\ILI:!"f_l'fl.fi(AR[).f'HIL~C()_RP_ 73289 _ [l2f2J!j]006 j i _6_,_9Q5,344.39.J 73353 � 1/3/2007 . 62;,7994o2~,2S7008..0346 .j HHHH-946 _Af1f1E!Xl] _ HE.YVLf:TI_P_A.f~gi)P_H].L~ CORf'___ 73704 --;- tflG/2007-c HHHH-947 Annex 17 HEWLETT PACKARD PHILS CORP ii~yiL~i>i~~~I)_PHILsco_RI'_____ _1\.lllle)(_Q_= HEWI.ITI_PAC:~RD P_I:I!I-5_.CQRP _ 1/i8;2oo7 � - - 4is,899.ii, Annex 17__ i/1/2007 '- 2,375,7GS.16 T - - ~~~~::~~ _;_1~~~:-if- ~~~~iH~~~iH~it}~~~----- 1H-:H1HHHH_H-~994489_1 iEl_:_,_m~~ ~~;:ltE : ~:~~~ - ~~~~~~~~-; .~~=~~H~H~l~ 73724-I~ 73889 -~ ~ T ~~~~~E ~::: r~:~~!:~~;tt~r, ���~ HHHH-952 .-~n_n~:;1( l~~-~c~-~1-~-~---:~--:~-f~--~-~-g~_:_.__~------ __--t 74046 2/lG/2007 - 739-o:3224~-- - 1 ~~~~::~~ ~~~:: ~~ :~~~~-t~~~~-:-~it~ ~~::� ~r ~~!:~ -;- :~~~i~~i ~--~-~r~~~~:~~T Page 4

! Reference to , ANNEXA i ICPA Report Invoice/ Invoice/ Input VAT Overclaimed OR No. , OR [)Cite Exhibit No. (Exh ' . _51Jppli~_ 1 1 (Invojc.YOR) "MI\IIf>t") Input VAT Claim j PerOR [_lnputVAT HHHH-959 Annex 17 HEWLETT PACKARD PHILS CORP 75909 i. 5/3/20()7 . )23,902.72 [ ' _ 4 9838 747546 HHHH-960 ~i!~~i~- Il --- HHHH-961------t- HHHH-962 I ~r~~~ ~ri~~;tm~~~~J~~i~~l~~~=~~- .A:nnex17 � iHEwCrn PACKARD PHri.s coRP-- - --~_:-~ -.--~j-��.� ~iih_. --~~:~.-:~~.:~.K:.t- tF~' _ Annexl7 -tH_E~h.ETTPACKI\RDJ>.HJ~S CO~P, ___ __ __--.1.__1_.,, 6_3__0_.�,._64_5...._. 1._~_. .1. _ HHHH-963 + i _ ___ . 84 __ _ _Z�34,7___ ; 51J1f200?_ _ HHHH-964 I, AJ1f1eXJ] _ HEWLET'f'~~~[)_l'fiii,.S,!:,Q~P __ _l- 76,716___; 6[1~/200I_, HHHH-965 _1\nnex 1?_ j HE\<VI_El}'f'.AC:J<Afl.QPtiiLS_C:QRP ____ 76746 _ 6L21f200i'_ 2 863 001 1, HHHH-966 76989 I 6/28/2007_ J 577,611.12 HHHH-967 Annex !7 j:HHME\K<V~LAETRTT_Y~IP\AQ<CIK\RADGPEHRSILISNCCQRP 0324 ;_ 4/4/2007 i --626.40: Annex 17 HHHH-968 J __ _ _ _ __ ~ Annex 17 !HMK PARTY PACKAGERS INC 0335 I 6/22/2007 ! _ 2,409.60 , HHHH-969 HHHH-970 AA-_nn-nneexx17___ THBvMATTP-1-fii_LNsDuNs._cTR_IALMFG__coRP- ____ _ 8381 '-3J/L2270!/22o0oQ7�~i -2,4j1~~6i,09431j.o8-21: HHHH-971 191841 . 1, 106,58730j HHHH-972 17 1 1 . 154,446.12 , Annex 17 I IBM PHILS INC 191842 ' 7/20/2006 1, 191843 -"1 7[20/2oo6 Annexp .� !rsM PHILSI-NC � HHHH-973 Annex 17 .IBM PHILS INC 192653 1 8/17/2006 : 154,790.88: I HHHH-97,'1 Af1nex 1i'_.in:i,M PHILS Jill~_ ! 8/23/2006 I I HHHH-975 _AnnexJ7- t!BM_PHIL,S JNC:_ t '' 192662 r=9/14/20o6T 1.~?~_1.,75638~..80361. 192741 . 15~,938.88 ; HHHH-976 i Armex E_ 1IBM_PI::IILS INC: .. j_ 192749 , _9121/2,0()6 1 HHHH-977 l-- , :__ Annex_17__ _1IBMPHI_LS IN_C__ __ jL___11993346~41_ ~1 ~11l0L/23{62/2o(0)0�6_: . =-zl_5~8,5_,483584..0542~j--- HHHH-978 Anne)( 17 __ 1[11:'1 fl-tiLSIt-J(____ . _1_~~492 _; 11/_3{2006+ . ..-~7~,558,80_f . HHHH-979 1 Annex 17 !Bt-1 PH~LS_INC::. _ HHHH-980 Annex 17 IBM PHIL5 INC 193493 ! 11/~/2006 , _2,419,447.32 [ HHHH-981 t Annex 17 IBM PHILS INC 193729 I 11/24/2006 i . _ 216,S,65.92.;_ HHHH-982 1 _AAAnnn_nnneeexxx-1177~-biisBBMMM.-PPPHHHi_ILLLSSS,.IiNNNCEC - ~~. 193730 r l1/24/20o6i 255,719.75 i HHHH-983 HHHH-984 1 1912006 92 J o �~-1:193840 -~�� 313-~72,,,32.i68.7.._.4.447 i HHHH-985 17 II 11 __ 1944.30_2_ _ j'_-112_1?/_//31 90t/22-0_-o0o66~1.~- .. HHHf:t-986 ~_A~A,nfnn1ee,~>xX<.111.7771~Il~fio!~B.M1f_o!P.'1'1PH:H!II1LLLSSS-JIIINt\-IJ,C<<::___ f,. HHHH-987 ' __rI _119943~_043__ -jl 112M_L?_006>_~j --i-~16575~7,B5109748:2.7'86204~Jj . ' _j_~4333 _ _ 12/30/2Q061 HHHH-988 Annex_F IBM f'!-1!1,5. lfi!C _ _ ji 194336 ( .1{8/2007[ 146,985.93 ' HHHH-989 (27,953.51) Annex 17 IBM PHILS II'IC 194361 . ~l2/28f2006 ; HHHH-989 Annex 17 !IBM PHILS INC 194361 12/28/2006 1 21 0!17,195.64 HHHH-992 A~me~ 17 _ irsM-PtHLS INC- 195009 2/22/2007 6,035.93 . HHHHHHH:999943 AAnn_nneexx1177 j'IIBBMM P~HHIILLSSIINN.CC_ 195034 3}2/2007 149,609.64 � H' 1--- 195256 3/14{2007 ' - 55,813.13 _[ HHHH-999 Annex i7 �jr!BM PHILSINC ���� - 5/3/2()07_. __ 136, 78.7. 88 li HHHH-1006 195580 1/18)2007 5 400 00 Annex !7 IM,AJ(_P_RO[)UQIONS CO 0181 HHHH-1007 Annex 17 ! INAEC DEVELOPMENT CORP 5938 9/20/2006 . G-,t06. 75-: HJ-1Hf:t~1008_ . ~Annex 17]i~f'ORMATIQ-N PR,OfESSI-Qf<IALSI~f___ 11848 7[13/2006_ 9,519.08 ~ HHHH-1009 Annex 17 !INFORMATION PROFESSIONALS INC 11860 7/20/2006 25,319.22 ! HHHH-1o1o .A.rlnex17 IINFoRMAnoN'PR.oF'EssrciNA'Lsll'lc 11863 , 7/14/2006 - 386:22 t HHHH-1011 Annex 17- [INf'ORMATIQI'JfROFES~ic}I'JALSII'{C:: _ 11906 . 7/27/2006. 8,430.67 . HHHH-1012 Annex 17 [INF_QRMATIONJ'.~Qf'E,.S,SIOI\II\~_li'JC 11967 '1�, ..8._/.10._/2006 5_.,724.0.7 ~,: HHHH-1013 Annex 17 :INFORMATION PROFESSIONALS INC 11999 I 8/15/2006 _ 2?7.l6 i -~INFORM}.TIONPROf'E_SSIONALSJN(:-:-- 12000 _rs/i7gog6 30,855.60 ! HHHH-1014 ' Armex 17 12112 3i;6ss.nJ HHHH-1015 Annex 17 JINFQ~I'IATIONP~QF!=SSI()I'JJ\.LSINC 12119 ; 9/14/2006 12128 9/12/2006 : i 1,285.59 1 HHHH-1016 Annex 17 j!Nf()RMATIQN~ROFESSIONALS INC 12138 9/18/2006 . 10~.67 HHHH-1017 L Annex 17 _ :rNFO~M~'('ION,PR()fE,SS,~QNALSIN(; _ 1122219309 1 1,842.16 I HHHH-1018 ! Annex 17 lrNFORMATION PROFESSIONALS INC 12274 ._.A~lAAl�fn�n�1n�nnenreixxe~x 11117777.-_.-_-~~IIINNtN.�--FQJFiOf.lORQ.-RMt~_-~.M1MJ}.1.lA\ITJOI!!I�QQQ'_..fIJN'',PJ!_RJP..'P.OR.fROF0_fE.Q'~~.,EF.S.,S.,~SS.s,_S,.'S.,.~I!IQQoO.II.I''J'-~JJNS~A.l~L....l~S~._LlII.lNfNl_!C<C~C:-:_._� __ 12275 -9/19/2006 --~231J,,j287J4B47A..7924o"Ir HHH-HIH-HfH_. --!!002109 _ ]~ __ _ _f 12288 .... -110/01/25//22.0o0oG6 : 46.Q2 , HHHH-1021 . _ !~� - 8,138.00j � T!i_otto1J29s/tz2o0oo~6l; . HHHH-1022 . : 10/26/2006 [ HHHH-1023 .1\.nnex 17 .)NFORMATI()N P~OFESSIQN~hSINC HHHH-1024 Annex 17 �INFORMATION PROFESSIONALS INC 12327 , 11/3/2006 12,724.98 HHHH-1025 Annex 17 INFORMATION_~ROFESS!ONALS INC 12360 . 11/9/2006 319.20 HHHH-1026 Annex 17 ;INFORMATION PROFESSIONALS INC 12376 , .11/16/2006 869.49 402.78 HHHH-1027 , Annex 17 f!NFO~MATIQNJ'_R()FESSIONI\LSINC 12382 j: 11/16/2006 i 1 77 57 ' -?~6._1-,,67'4,25o.6~.:..2��3.92o_-��1�. -~~~~:icii:_ ~-. A~~n~n:e:xt~12..~-..��IlN�F~(.)~~gt-<:l~~..A-..I]I6O.N~f>:RO.��6~~-S~I~()~N~A_~L._S~J.~IJ'J~.C~::~_�._ ~i:~~ ':jil~_;lif~~~9i/r2icoio~6!i _ HHHI-f-1()3,0 , 12437 HHf:tH-1031 . _Annex 17 .. !.I'Jf'()RMATIO.I'J_f'_RQI'ESSI()N.I\Ls,INC 12448 11/30/2006 : HHHH-1032 1? ! AA'nr1nneex~ 17!INFORMATION PROFESSIONALS INC 12458 12/5/2006 5,814.59 1 HHHH- io33 II'J-FoR.MP.no.I'J,PRof:EssroNAl.sii'Jc 12468 12/712oo6 _ 1/1s6.o61 HHHH-1034 Annex 17 �INFORMATION PROFESSIONALS INC 12480 12/8/2006 i 1,783.59 ] HHHH-1035 Annex 17 ln~FORMATI0NPROFESSIONALS-INC 12496 , 12/12/2006 . 4,257.23 HHHH-1036 ! Annex 17 !INFORMATION PROFESSIONALS INC 12513 12/15/2006 . 35._329.151 HHHH-1037 12535 2,433.54 1 HHHH-1038 ::[____AlA\nn__nfnelEnx!eXx1l!777-_Jli!rINr'IfF~'QOtRRoMRM~AAT,TTIIIOOQNNN:-PPP~RROEO~~FEsESiSSSoIIN(O)ANNl~A.LL~SSrI_NIN,NCCc:_� . 12576 [i2/21/IQ06 i HHHH-1039 12581 I � �1,889.5o HHHH-1040 ' Annex_!7_ iiNFORt-1AJ!().I'JPR()�ESSIONALSINC__ 12595 � 12/28/2006 , -1,4j72-4:-.872l~:1 - i 112/!125.9//~20000l6 ! . I i HHHH-1041 Annex 17 [!IrNi'FJOF'RoRM.MAI\TnI.OQNN~fPRCR>Oi=F'EEsSsSreIO>NN.AA:iL.Ss-rINi\CJc_ l 12611 1 l/11/2007_ _ _~1,,998340..4979.. HHHH-1042 Af1nexl7 12653 ... 1/25/2Qo7 ! HHHH-1043 Annex 17 I INFORMATION PROFESSIONALS INC 12659 1{24/2007 _ 94.19 HHHH-1044 12777 2/15/2007 26,243. 7 l i Anne~ 1 -jiNFORMATIQI'JJ'ROFESS,IONALS INC_ HHHH-1045 : _ Annex 17 !INFORMATION PROFESSIONALS INC 12784 2/16/2007 __ 1,063.59 HHHH-1046 ' Annex 17 jrNF_DB.~AT!ONPRQFESSIONA~S)Nc- 12830 3/1/2007 19,624.57 HHHH-1047 Annex 17 IINFORMATION,P,_ROFESSIO.I'JALS INC . 12846 . 3/5/2007 _4,026.02 HHHH-1048 Annex 17 INFORMATION PROFESSIONALS INC 12860 3/8/2007 12912 13,626.42 i HHHH-1049 Annex 17 JrNFORMATIONPROFESSIONALSINC 12939 . 3/22/2007 4,373.68 ! 12977 ~~~~;;m -;~:;]~~:~~~!;~E~l~ � 1306 7 3/27~2oo7 12;987.13 r 13111 HHHH-1053 -Annexp �� [It-lf'O~f-1~'11~ PRQ~Es~I()NALs-rl'l~ � 13118 4/10t2oo7 r 18,052.76 I Annex 17 jII�N-�F�OR"M,,A,T_IO_N_,P,.,RO,F,E,S_SI,ONA. LS_,I,N_,C ... 13155. '5/2!2oo7 "'", HHHH-1054 Annex 17 'INFOR!vl_ATI()NPRQFESSIONALS INC 13188 5/24(2007 .. 3,402.11 i.-Annex 17 �INFORMATION PROFESSIONALS INC 5/16/200_7 HHHH-1055 5/21/2007 I 22,650.37 HHHH-1056 5 31 2007 10_,413.83 0 - 1'2,514.62 : 4 399.67 Page 5

I Reference to ' ANNEXA . ICPA Report ! Input VAT Overclaimed l ___ __ (:nx:~~~~~RL] ...~~x~:> _I: Invoice/ Invoice/ ' ~upplier ____ _ OR No. Per OR Input VAT OR Date Input VAT Claimj HHHH-1057 ! . _t.nnex!_7 _JI~FQ~~ATI_ON _P~_QF~SSIOI'J~LSif'!C 13213 ' 6j7/2007 l . - _6~875.32_[ -- i ��~~~~~~~~:-1 ~~~~~-i~ -r:~;~*~~~~~-~~~~~:~~~~~~~ 13235 j 6/P/2007 j ~8,7B7J8j 13257 6{21/2007 -+ 16,404.50 HHHH-1060 Annex 1] INFORM~JIO~.f>ROEESSIONAL5_INC 13281 6/26/200? 29,777.70 : HHHH-1061 .l AAfn1nneex~ 117i~~N'IFNOFROMR~iMlAoTrI;OiN~>P�Ri~O~F~EISQSNI~OLNsA_L-SJ~INc:C.- 13288 6/28/200] . 935.58 : HHHH-1062 12888 I _3/15@07 1_3,963.12_ 1 l HHHH-1063 . Annex 17 -rIIN-S--P--IR- A�--R--E-S--E-A--R-C--H-- C- -O- �N-S-U-L-T�IN- -G- - - J - 111 6/13/2007 ' r 2,700.00 � i -! t- --- ---- � - --- -3,96o.oo :- 2t7/2oo7--; 1i~o93:29-: f ~~~~:~~~~ ., .~~~~~G-t:~~1~f:J~~~-cQI'J~ULIING l B!moo6 o91 ii, ll9.64 :- 4659 ~~~~:~~~~ 1-~~~!: g--ii~~t::~~~:~- 4938 _: 9f8/2006 ! + - .. 1,_60_2.34 HHHH-10G8 [__ AnneJ<!7-~JSL,Al.!PAN~~i~o=-- - ~. 5066 9/15/2006 � . b.?03.77 __ 5183 HHHH-1069 Annex 17 ~5_LA L!_P~NA!l<~O 5207 po_t12/~oo~: _ 69,600.00 [1 559o ~6,307.13 HHHH-1070 Annex 17 jiS_l)I.LIPANA!!r.C.Q L i I 9/27/2006 ! HHHH-1071 Annex 17 11t7goo6 HHHH-1072 Annex 17 [!Sl.ALI~AI'l_A & ~- )ISLA Li_PAN~_!l< CO 5978 ,_12/28}2006: 4_,641.37 i- 6443 2/8/2007 .. }9,421.38 HHHH-1073 Annex 17 ISLA LIPANA & CO 6817 3/6/2007 - 8,920.48 ' HHHH-1074 Annex 17 ISLA LIPANA & CO 7036 3/27/2007 6,189.97 HHHH-1075 HHHH-1076 1 7225 4/11/2007 .. 7,220.16 ; 7546 5/15/~007 54c~97.84 i Annex 17 !ISLA LIPANA & CO Annex 17 )sLALIPANA& co~ HHHH-1077 --l---A-nAnnen-e-;x--1177 'ISLA LIPANA & CO 7772 S/22/2007 _ 7,421.40_. ----HH.HH~lo7a - -1ISLA liPANA & co 8114 6/8/2007 103,542.01 : . - HHHH:.io79 .~- A.r1nex17- fiAR.orsPRiNTit.iG-coR.i> 4983 io/25t2oo6 1 _! I HtiHH:1o8o -)11nex 17_ JETS TRQP_ti'f' iNc-:~- --- 085457 15o.oo , - -! i 1/4/2oo7 _,_ I 2,362.so l 1- l HHHH-1081 ' Annex 17 tJETS TROPHY INC o85539 ! 3t16/2oo7 ' - 1,12!l.29-l HHHH-1082 1 Annex 17 _)ETSTRC>PHYINC _ i i 085771 305.36 . 4/26/2007 HHHH-1083 Annex 17 !JETS TROPHY INC 85135 1 t0-/--19-�/20-66- ti -�985.-71 r: ~ 20485 ~ 1/]:6(2007 l HHHH-1084 Annex 17 1JOBSTREETCOM PHILS INC 6,000.00 I ~~:~ ___:~j~~~~~~t~ .- ~t;!~:g}- HHHH-1085 c Annex 17 [JONES LA-NG LASALLE PHILS INC-- -r ~~:: t-~2~~~~~~~-j _~--~uu:;:r_ HHHH-1086 t- Annexl7_ :J()jlis_~tiii_LI\~A-LL(f'HIL~~~----- HHH_H-1087 _ . _ Annex 17-~~JON~S LAN_G LAS~I,.LE_PHIL$ INC _ ---+- 2299 7(2_6/_2006_ ~ HHHH-1088 -C- Anne>< 1? JQIIJ_E_S LANG_LASALL~_P_H!L$_1~ HHHH-1089 _Annex !7_ JONES LANG LASALLE PHILS INC . __227.Q4_j t- 1 l . I _7/26/2Q_06 2300 __ 22].04 1 I HHHH-1090 Annex 17 JONES LANG LASALLE PHILS INC ~~~~:~~:~ ~~~::Ji-1~~~g-~~~ ~~~~~ ~~:t~ t~t=--- 2305 8/1}2006 . ...... 18J416.79.J 2306 8/1/2006 9,916.74 i ~~~~:~~:! ! ~~~:: ~~ t~ci~~~ ~~~ ~~~~~ ~~i~~ -~~~ . 2312 8/10/2006 -9B,JB7.52l HHHH-1095 Annex 17 !JC)NES LANG LASALLE-PHILS INC 2313 8/10/2006 83,-443.6-4��r HHHH-1096 2314 8/10@06 Annex 17 [JON~ i..AN'(;l,As/..l..l_E_PH-IL~ i~c - .. 8,226.59+ 2315 8t1o;2oo6 2,859.16 . :I 2316 8/10/2006 HHHH-1097 Annex 17 IJONES LANG LASALLE PHILS INC . 2,096,67 1 HHHH-1098 Annex 17 IJONESLANG_~S~LE_-PHILSINC I 2317 . 8/10/2006 210.00 I HHHH-1099 Annex 17 _ ;JONES LANG~~L_LE PHILS INC 2324 8/18/2006 - _9,9l6J4 2328 18!~16. 79 HHHH-1100 f Annex 17 .JOIIJ_ES LAI\j(; IJ\SAL_l.E_f>HILS_!.1\jC 2345 -i' _B/29/2006 2346 1 _lJ:4_,8J5. 79 ~~~~:~~~~ i -~~~:~ g-Jj_~~~~ ~;~ ~1~~~{~~~:~~- -- . -+- 2347 9/18,'2006 _101,079.~9 1 HHHH-1103 r Annex 17 :JONES LANG LASALLE PHILS INC 2348 1 9/!_8/2006 HHHH-1104 Annex 17 . jJC)NE:s_LANG~~Al.l..~l't-tft.SIN:c~-- .. - !t4~3.48_i_ _)9/1!3/_2006 5,884. 70 . I 9/20/2006 HHHH-1105 Annex 17 !JONES LANG LASALLE PHILS INC f9[27/2oo6� ___ J,9i6.74I _ HHHH-1106 Annex 17 1JONESLANGi.ASALLEPHiis!Nc- 2352 9/27/2006 181.76 I HHHH-1107 I Annex 17 JONES LANGLASALLEPHILS -INC -- 2353 9{27 /2006 8,600.03; HHHH-1108 . An~ex F - rJONEs..:.t:AfiG~~s~L.~ PHILSJN~=~. �-.... 2354 9!2712oo6 . _ 3,235.86 1 ~~~~:~~~~ I -~~~::-g_ ~g~~{~~~-~~1tt~-:~Jt}:~~---~- 2355 T9/27/2006 ! 18,416.79 : 2375 1oj_19/20()6_ j ' 10/19/2006 - 9_1,164.8_4 ~~~~:~~~~ -1~~:~1~- t~g~~~}~~~-~~~~~{8~t~&t== 2376 82,848.90 i -=~- ~!.8;_41.6.]9~ I 2377 10/19/2006 -� ~~~~:~~~! .-~~~~~~~-t~~~~~~~~t1tt~-~~it~-:~~~- 2378 -po!i97_2oQ6r 9,916.74 � HHHH-1115 Annex 17 _ jJON~S.IJ\NG LA_5f>.LLEPHILS IN<:__ 2379 2380 '_10/19(2006 ' - ~6~472.67 ; � 10/19/2006 ~ . 2,859.16[ HHHH-1116 �_ Annex 17 iJONES LANG LASALLE PHILS INC 2387 10/27/2006 . 181.76 : HHHH-1117 HHHH-1118 ~~~:: ~~ f~g~~~ ~~~~~~tt~ :~}~~ :~~- 2388 . 10/27/2006 ' ! 8,600.03 i 2389 10f27/2006 . 3,235.86 HHHH-1119 Annex 17 IJONE~ LA~_t_t.S~LLI:_Pt:IILS INC 2405 11/16/2006' -4,780.59 . HHHH-1120 ; Annex 17 JONES LANG LASALLE PHILS INC --1 2406 11/16/2006 : 48,938.03 : 2407 . 11/i6!2oo_6_1 6B,o82.99 1 HHHH-1121 Annex 17 : .. -_ 3,6_3_2_:2a HHHH-1122 Annex 17 2408 ; -11/16f20o6! I 2417 11/24/2006 - 3,235.86 HHHH-1123 Annex 17 r HHHH-1124 Annex 17 ;_J_ONESL,A!'JG Lp.SALLEPH!LS INC: __ - 2418 11/24/2006 1 ~,916.74 f HHHH-1125 Annex 17 iJONES LAN_G_LASAI.,L_E PHILSINC. 2419 1l/24/2006: 18,416.79 I HHHH-1126 Annex 17 . )ONES LANG LASALLE PHILS INC 2420 1 11/24/2006: -181.76 1 2421 ' l!/24/2006;- HHHH-1127 "11nex 17__ JJONES_L,ANG t_t.~_LLE PI-IlLS INC_ .. - 8,60~.03 ~~ HHHH-1128 HHHH-1129 .. Anr~ex 17 ~JONESIJ\f'!_GLA_S~LLEPHIL,_SIN_C__ 112/14/2006 ! 4,223.66 j 1 Annex 17 !JONES t_t._NG LAS~LLE PH~LS INC_ t ii/14/2006 1-- -==s,6!J-s.ooT . 2436 2437 ~8,354.59[ HHHH-1130 , Annex 17 :JONES LANG LAS~LLE PHILS INC 2438 .12/14/2006 . HHHH-1131. j Ann_ex 17 iJONES LANG LASALLE PHILS INC 2439 l2/14j2006 . 59,513.05-1 HHHH-1132 , _Annex 17 1JONE~_LANG~SALLI::PHILS INC- 2449 I 1/2/2006 29,530.31 l HHHH-1133 ' Annex 17 :JONES LANG LASALLE PHILS INC 2450 1/2/2006 ' 15,900.94 ' HHHH-1134 Annex 17 _[j()NES_LANG_L,A_?~LEf>i-HLSIN~~- 2451 - f 1/2/2006 _8,600.03 t .. HHHH-1135 Annex 17 .[JQI'JES LAI'l.�_t_t.SA_L_L_E_PHILSINC __ _ 2452 I 1/2f2006 181.761 HHHH-1136 Annex 17 po~~SLANG_LA~A_l-L~f'HILSI~~--� 2453 1t212oo6 _ 3,235~86 1 HHHH-1137 Annex 17 JONES LANG LASALLE PHILS INC HHHH-1138 Annex 17 'JONES LANG LASALLE PHILS INC 2513 2�21/2007 ' _65,939.45 : 2514 2/21/2007 75,900.73 . HHHH-1139 Annex 17 ;JONES LANG LASALLE PHILS INC 2515 2/21/2007 5,034.46 . HHHH-1140 Annex 17 ..JONES LANG LASALLEPHILSINC 2516 2/21/2007 1,317.94 . HHHH-1141 Annex 17 iJONES LANG LASALLE PHILS INC 2524 3/5/2007 9,6l1.64 : HHHH-1142 Annex 17 [JONES LANG-LASALLE PHILS INC- HHHH-1143 Annex 17 1 JONES LANG LASALLE PHILS INC 2525 3/5/2007 17,850.24 i 2526 3 5 2007 1iH.76-: Page 6

' Reference to i ANNEXA , ICPA Report ' Input VAT Overclaimed Exhibit No. (Exh Invoice/ i Invoice/ Per OR Input VAT (Invoice/Q_!l) -"~MM") __ __ _ Suppli~r _ OR No. OR Date InputVAT Claim HHHH-1144 i _An_!lex 17 'JONES LANG LASALLE PHILS INC 2527 3/5/2007 8,60_().03; ~~~~=~~;~ ~~~:~ ~~ t~~ij~t~~g-~l~~H~~~-~~r ~- _~~~-- .t~ttf~t7-: _____t6{~:%~r- _ l 2546 ~~3)22/lOOJ~L _ h�_22.29., __ -! HHHH-1147 -A~nexjj JONES LANG LASALLE PHILS INC L HHHH-1148 _~- Annex 17 1~JOONENSE--LSA-NLGAiNASGALl.A.SlA.ELiPEPHHILILSS-IINNCC-- -- 2547 r, 3/22/2007 ~! - 36,()03.4_8; __ HHHH-1149 I Annex 17 2548 -3)22/Z007 !!?-,5Ql..33_i1 HHHH-1150 Annex 17 tiONES LAN.�._LA_SALLI:__f'HI_LS_INC_ _ 2552 4[3/2007_ .S~:::t_: �. !~1~H~ ~]3:',_263o_5Q..8_(6)3!,_ _ l 4/3/2007 t- - - -H~~~~H~:H~*H:j-1H}1~}5~1; , - ---- J. ~ ?J:~~{~::;:~= ~ -i:~t ~H;t't, --A~n~n~ex~;17H--JfO}N~ES~~L~AN~GHiLA~S1AtLLEEfP:HmItLSf~IN~Cf- : : : :; - ; i~~~ 1j~~~~~ 2553 !- - iI HH_I'll:i-1!56 _AArn1nneex_1>7<17-!J-OjNJEOSNEL~A~NNG�~LSAAS_ALL,LLEE_PPHHILISLSIJNNC(- __---~- 2571 ~~44/j2Z33//2~0o0o77_] ______4_02,,7S61~5_..5l3()j1 -- Hfi_HH:1l57 257_2- _1;(__A_npA.nnnenre)l(___xe_1l)77(1_7Jj_JJO_ONjIE\J~JOLE~:AS~N__LL(A.lNA_NG_�_L_LA_SLAAA~~L~~bl_lL,:EE__PPp_tHHtlI_I_lL,LSSS_iIrIr-l-'lJJ__CCc:________ HHHH-1158 _ ___ _ 2m ; 4JP/2oo7 ; 156,667.16 , HHHH-1159 ___ _ _ 2575 ____ 4/17/2007 HHHH-1160 _______ 1 2582 +5j2j_200]_ ---~j56~;~9124�.~945~] ~~-~~:im ~- ~~!>~~-Bg~~~ ~-Z~ ~~~~~ ~~~~~-i~t --� -- --i~:}-- ~-~~~~i~~j--t ---1~::~~~~-~ f HHHH-1163 ~Anne~7 go_~~sLANG LAst,L:~F>tii~Ls}Nc-= -----_-- --=--_ -_2ss9-__ :_ ~7t2[J()z ' - -~2}s:a~f ~- 2590 ~- 5/7j2007 , 181.76 : HHHH-1164 1 Annex 1]_ !JONES LAI'l_G_LASA_LLEJ>HIL? I_NC HHHH-1165 Annex 17 JONES LANG LASALLE PHILS INC 2602 I 5/22/2007 _isi,327.74 : HHHH-1166 Annex 17 - ;JONESLANG-LASALLEPHILS INC 2603 ! S/22/2007 i 4,378.27 . I HHHH-1167 .... i 2604 r-S/22/2007 ' 3,699.32]1 1' Annex 17 IJONESLANG LASALLE PHILS-INC ! . HHHH-1!68 Annex 17- !JONES_L,ANGL,i\SALLE PHILS INC : 2605 LS/22/2007 ~ .. 756.37 HHHH-1169 Af1nex_ 17 _JQNES_L,ANG l.J\~1\L,LE_!'HILS I~C 2609 ( 5/23@07 , <4~,005.53 , ;;~~:}til~ 1:~~~; ~!~~;c~:~+~t:~~ _; _m: -ii~�!l 1 -:1:~i~ Hf:iH_H-1173 [ _An11ex 17__ !JO~S LAN_(;__LA~~LLE Pt:tiL5INC __ _ _ , L 2623 6J6L2()07 ~5_,3_!)7. 56_ i HHt::tt-H174 ' Anf1exlL_;JON_E~L.AN�_L,ASAL_L~f>fil_LS_!NC__ 2624 1 ~/6/2_0rp _13,6?5.61_[ HHHH-1175 AAnnn1~1e)x( 17 --+JO~~~IJII'JG LASI\L!_EP_HIL_S_~f ... ~~~~ t--tf1tho~;7 ~-- 2625.66_1[6~6/220000]7_ , 17 -�- 8,600.03 H~~H~H~H:-~1~1~7~6 --~JQNES L,i\N(; LA?f.LL_E_F'I::'!LSJI'IC: 2626 . -~~~:~ g ~~g~~~~~~ ~~t~-:~*~ ~~~ .. �� 2~a~eHi J,l3S.86 ~~~~:~~~~ ~~~:~ ~~ r~~~~~~[~~-lli~~~~~t~~1~~- -~ ~~~~ :_~r ~1H~~~6r _3~~:~~~~~~J HHHH-1181 Annex 17 l5oNESLANG LASALLEPHILSINC - -- � 2652 6/22/2007 l3JB02.36i HHHH-1182 .. , Annex i7- lJoN~:sl,Af..IG_i,A_s..\l:l.E PHILS-iNc ��� �� 6J22!2_0[J7 7,<432.o4i 2653 _ 5,340.00 i 6/29/2007 2,593.75 I HHHH-1183 ! Annex 17 . !J()_NES !Ar-JG LA_5AL~E f>!iiLS IN(;_ _ 2665 1/19/2Q_Q7 _ __2,33<4.96-1 I �� Ht::tHH-1!~4- i Annex 17 JONES LANG LASALLE PHILS INC 75-'-024._83J HHHH-1185 .AAnr1nneex-;1;t77___f1JJ~o�N:LE.SALNGA~N.tG.:ttl\:stA.:l.il~:iHF_>r_HlI-LsS_!INN~:C-_~-__�-- 2471 1- 1/19/2007 146,691.42 � HHHH-1186 2472 --r 1/19t2oo71 8!600.03 -� _,_ I 2473 3,235.86 , r1/1_9l2oo71- HHHH-1187 -Annex-1l- )_JONE_5_LANGl.J\SALLE;_PHILSII'JC -- ! - 2474 1 1j30/2067 : - HHHH�lt88 Annex 17 _LJ9N~S_LA~G-~~AL~E; ~!-11~~-~-~c 2487 . _ 1/30/2007 ' 2488 HHHH-1189 Annex 17 !JONES LAN(; LASA_LLE PHILS INC HHHH-1190 Annex 17 _;]ONESLANG l.J\SALLE PHILS IJIJC . 2489 1/30/2007 _ 181.76 l ! _ 0036 HHHH-1191 Annex 17 iJOSE R MORENO JR 3/20/2007 105,,253.29 ' . HHHH-1192 Annex 17 posE RODRH~ui:z(;AN __ 351 8{18/2006 , _ 6_1},0213~58 1 ~~~~1~:~-~=-~~�nE:~~~~~~tH~~!~t~~~ - - ---~ --F :~ 1~ tillil!: :_ ~�li~I-�--- HHHH--1196 -._AA.n~nnee_xX1i77_~-~~IINNKKW~OQRR"nfiH-_!I~_'NITfER_NRN~AnToINOANI~-LIINNCi_:--~- -L-~ 27232 ;.--79/{144-/2/0200066�~� 192.86 HHHH-1197 1 2]579 - --192.87[ - -r! 10/10/2006 11 � HHHH-1198 [1 ~LLIINNIK< WwoOR.R_TTIH-!IjNNT'iEERRINIIA_TAInO()NNA~lL.IINNCC: 27786 10t2o/20o6i � 257.14 1 27853 HHHH-1199 1. 128.57 � Annex 17 Annex HHHH-1200 Annex 17 . !LINK WORTH INTERNATIONAL INC. .. 28158 ) :12/8/2006 . 85.71 : ~~~1i!E=r~~~ll~!t~1fl~~~i!S- =~-~~=t~~=1=:!i/:l�.�� .-=~it HHHH-1205- 1 Annexii:-JM~N~Qt:~!N_oR.Ii:Ni~L:-t.1A_NiiA , 1432541 I 11/3t2oo6 , _6,, 199_..47_j_ 1 5 040 00 I HHHH_=i2o6-_1_ Annex 17 MANDARIN ORIENTAL MANILA . i435JU- [ 12!12/2006 -s:456.8CJ_, �� HHHH-1207 � Anne><-i7 TMANDARIN oR.rENl-AL MANILA , - 1435414 -:-12/15/2006[ HHHH-1208 91_()00.00j _Annex Jl=tMANQARIN_Q~Eif!"~LMAN_IL]., _ __1435532 1/9/2007 25,200.00 ; 1441253 3/23/2007 HHHH-1209 Annex 17 (MANDARI_N ORIENTAL MANILA_ HHHH-1210 Annex 17 !MANDARIN ORIENTAL MANILA 1441405 i _4/2/20[)7 5,040.00j HHHH-1211 1445056 1 6/22/2007 ' Annex 17 ~MANQARII'JQRIENTALMANILA�. I 8/3/2006 ' . 5~040.00 . 655 HHHH-1212 Annex 17 !MAXIBUILD INC _ ,!ill~:; , 8/l0/2006 .. 233,031.43: -::656 Annex 17 IMAXIBUILD INC 661 ~.9/14/20061- �� :1:;;:~1 773,721.43 : ~~~~:ml ~~�,=\~~~i~= HHHH-1213 _0102 :r� ;_3_[29/2()07 _,. . 2_45~493.()0+- ~.! . .�. HHHH-1217 _--A�n--ne_x_1_7__-_-TIM---ET---H--O�-LD-_IN--G-S--_IN_C____.- ----- - _l45,845.Q_()_ f i HHHH-1218 . --f I HHHH-1219 -I AAnnnn~exx-1177 jj\MMMIYYCRDDEOESB?TATINISNYE_YcIN:~ICB\BLLE~ 1 49233 -~� 5/3/2007 � __2,089._50 I 12894 zt27t2ori6-1 I -- HHHH-1220 Annex 17 BROADBAND r 3,299.57 HHHH-1221 ! . BROADBAND _ 18328 L 8/25/2006 HHHH-1222 _J299::SJ : - _ HHHH-1223 Anr~exl7-~MY Annex 17 LINK_II'I_OR_TH_!I\JTERNA_TIONAI., IN_C_ 23313 I 10/6/2006 3,046. 71 I DESTIN_Y _CABLE BROADBAND 23314 JQlG/2_00_6 j 2_,Z9i86_! - � � � . 1 - - ~H-~H�-�~H-~H:--~1�~2-~2.~7- ~A~n~-_~n-:e-~x-_~�1_-~7~-_._�~'MM_Yy_~D-_EE_is -~t<IN_vY_-(ACACA_- HHHH-1224 -~g~~- -}~~1~)~~j-~~-- ---=-~ ~:~iH:~J-= 23330 ' 11/10/2006 I Annex 17 MY DESTINY CABLE BROADBAND I 37401 - 4/litioo7 !r__ T_IT_IT_I BBs-_LLL_EEE-BBBRRRooo_=_A_DAD_AD_BB13__AA.NA.NN:Do__-- _- 394.61 . -7;893.48 ; . HHHH-1228 I Annex 17 INEEMDIRECT HOLDINGS INC --OOOJ- - ;-ij~4t2Q07 I ~ --_- ~7~,4~6:38_ : _- HHHH-1229 i � Annexi 7 � 1NEw woR.L.DI'NTE.IiN.A.notiAI- _56,82~.6Bj HHHH-1231 . 02684 ; 1l/21f2006J ��Annex 17 ��1NIPPON HousiNG-PHILIPPINEs-INC 3207 : 8 10 2oo6 3 784.25 1 Page 7

i I ANNEXA i Reference to � -1 (I~~~m~j~l~=j;~;i}_JNIP!'ONHOUSIHGPBtr~~f:~ii~c~ -~~2~;~- -t~i~J2~~ ~In~1Jt~~{7~;:i~ i ICPA Report 1 Input VAT Overclaimed Exhibit No 1 (Exh I Invoice/ I Invoice/ I Per OR _ ! Injlut VAT ____-_-- I -Hn~H~HgH~_~-gl�_3i3_ Lj =~An~J1~eX~li7L 1m:~~~~~~~~:~~lei~~~~~~~~--=-~- j\j!PP_()_N H__OUSJI'jG_P_HI~IP_!'IN~IN~ _ _ ~~~~~l~~~ j 9/20/2Q06 I 2,Q59o~3 i- -_- --~3~2~8-1~ 1 t6iU~~~ -j 0 - t - ~~~~~~~:~i1ii~~~-1;-_;=~~~~i1}:-1:-~1~:~~~g~~~:6~~~~}~-~!:~~~C;i~;i;~~:-i;~~_~-- ~-----=------- ,_=_ -F~::~~ =-Inii=i:~~i~~-~l-__ -~:-:i:~E1:U~1~t-_ ~~~~~~;:~ 1 ;~~:: ~; ~~i::g~ ~6~~i~~:~ii::i~~~-i~~- i~;; ~- ~m~i~6~ ; I~i~::f r --~H~~~~H~~~H~~:~H:}~i-;1;~2:::4~~:3=-~!;J ~=1:-A~~~:n~n::~e:x~:~~1;r;7-J----~1~1~N~:l~iP:6f~~O:N:~~H~~_Ho*~~l"Hj~i~~~l_~~!~.i~~Gi~~j:'~:lL1=jJ~i-~L-~=I~:P-~f:E-i~N-I}-I=='~=_jI~CN:_L=-==---~-=--=-~---==-1~o=-------_:3i::7~~8i!(:)f3-+-_:;+~;~-6-:~gr~1:9~;/i~Z~~~Q~:;t~O;~~l}-J-~(' --=-_---=_~=r'41~~,,2~~i9f;:3~o;{63}~f3i:I -- HHHH-1250 1 Annex 17 tPASEMI HILL REALTYINC _ ___ __ _0030 __ [ 6/20/2007 � 26,2l3o61 ) HH_HH:1251_ r__ Annexi7 iP~II,,Pi)iNELQN~61sjANCElit,~HON~~~:-_I ~~44~164~_[_7;_ti/~o6j- . i69,8-~oS4_: �.~T;IHpPP_ltttL-t!Il!i_!LfLLII'P!PPPpP]IPN~IIEN'N_ElE___L_LgOLOQINOINI�I___G'�Dj_ID_DS(IITSjAS"_ITf['AA)JNNIC_ESC(~TEEL"ENTT_CEPEEfLL~:ELEiPEPQftIHt'_'OQHjEONN_NEE_Ec_;CC__OCOOO ~__-____+0[, -~_~_544455526l2_14146!656__~56"7_____-4"Lf_J_Ml88/L/9_299f~//2221_00Q_Q_00Q_60666_~~'�-__________!_Q_~57(_~_.)2!8Z2177996.oo?_(2o)4O~09_9jjl' HHI::IH-1252 1 p.nne_x 17 _ _ HHHH-1253 Annexp H_HHH-_g54 ' _ AAnnnn~exx__1177_- it_ HH_t-tH-12_55 i HHHH-1256 Annex 17 PHILIPPINE LONG DISTANCE TELEPHONE CO I 456858 8/29/2006 I 52,947o51 I - HH!i-t�.m7~_ ~ -=-06,nnex-!?~- P8J!.1PPINE__LONG oiSTAN_ciTELEPttONE c.9~ ---~- - 4j95s_i -- 1o/26/.20D_6_ --+-. H_t-IHH-1258 L _ 5()7211__ 4/12/2()07-~ }s,iQ4.i4 AQn_e_x 17__ PHI_LI_PPINE LONG DISTAN_C_E_'fEL~fiOBE_CO__ !_OZ_,228o08 ~ HI::IHH-1�59 j An11_e_x 17_ lPH!l_lPP!N_E__LOr-l�_D~S~NCE_TEi::EPHQNI:_CO __ . __ 507_212 _, 4}12/2()07 22,2~42 f HHHH-1260 . Annex 17 __ 'PHILIPPINE LONG DISTANCE TELEPHONE CO 0 513830 5/17/2007 1 -~---Hf1:65~,,92j_7~20:oo~o3:o7-o~j ; : - ~~~~:~;:-~- 6~~{~~~2i~o~o;1-i: 4,314�76 f HHHttHHHH~..1-1226643_-,_j 7/6�/-2()07 407 5510 96 _12/5/2_006_1 HHHH-1265 ~. ' ~_A~.A.n~.\nnnn~_nee:exx)_~(11_i7]1(7__-~~I~PPP1~--H:fi!i:-!L1~_iLI~f-(I'~PIfP_i'!FIII~>lN_PE!E_]___t_N_LL_�(Oi)_~_NN__(t_~G;:~_,p6cDli-~{1N'~-�f~A_~AIi-I~>J_i~N_j(2C:IEri:_"_T~~"Ecf~EEJLT-~I_E:EPLt_EiPi~~QHH~O_oNNN~E-E_.E:C~Cc~OOo-______~___1j(l_F'_B>__sMMj~_2J-~?~l~i~~a~~.o~~fO~&!oO0-_=0i+!fI . ~--5~~�:3::5~4:~~!:)8�] i-�-~~~:~1j�- l~*it~:~~~t~~bi~~~cE_TEL~!!O~E__co [---dfiso---f ~!~f~~~ ~ 1 =-1(),l98_o_?_lj . ~A~~rie.J<!7__ iPHiLiPPiNE'!fEHD~G~Q--= =-=- ~-= 2'~~H6_1 - j_A_11ne_x_17__ )PI::IILIP~INE VE_NDIIII_G_CO__ : -0- J ~~~~~H~ 6 120o00 HHHH-1268 HHHH-1269 _:____~ .~} __ .__ 6J.�12ooT! _ ~1_=_o(i)s_2_5Q3_0i_76 J.6{2_1_/20Q7_j ~~~~~~;;~ 1~~:~ ~~li~~~i~~~:~~i~~ ~6- ---- -� �- _1- ~~+~~~- j_ ~~~~~%~~; HHHH-1272 i Annex 17 JPH!Llf'f>I~E_I/f:NDJI'jG CQ J _081808 2/27}2007 :. H_HHH~l330 I Annex 17 jPRQIIJ_T() l:)(f'_RE_iS_QIS~IBUTI_QN _ [ 65005 7/P/2006 4,569.14 i ~j __ 31,,617979.~495i_!r. _ :-�- _ _ _ _ _ _ _ _ f HHHH-1331_ I::IHHH-1_3_32 Annex 17 ~kIRP_ROO_NNTTOO EE_XXPPRREESSSSDID~ITSRTIRBuIBT!UQT_IfO".Nl_ -~~-- ~-- I --~61581_224 . :Bf81/04f/2~000066_J. -~ __ An11_e)(_p --~~~~~~jj~~t~~~~:~_;_;~j:~~~~~-~~~~~�6~~:~0~6~~--=~=~=~-=j-==- :~~t-J~~1i~~~~~ 1,~~~:~u ~~!i:~tT 1;1~ f;i!=ii~~~~~~_:~ ---=- ~-- ::~!- !f:0::!~ . ;:::~L Annex 17 ~PR()NT()_E)(PRE_SSDISTRIBUTI_QN --� 1,188.6~ HHHH-1338 66478 � 11/30/2006 . HHHH-1339 Annex 17 IPRONl"() EXPRI:SS DI~TRJBUTION . 66726 ! 12/28/2006 0 1,521._06 HHHH-1340 Annex 17 .PRONTO EXPRESS DISTRIBUTION 66791 ! 1/5/2007 188o40 .~~~8-j ~~-iit~lil~-= HttHH-1341 ! Annex 17- :PRONTO EXPRESSDISTRIBUTION . .-il~ -~~f: 66851 il/ll/2007 621.05 , -==-]�iff: : g . HHHH-1347 ; AJ1nex 17_ fPRQI'J_TQ_E_Xf'~Eg;_DISTIUBUTION _ 67619 -~ 3/22/_2007 i _l,188o66 : ~~~~~~i:: -1~~:: j::6~i6-~i:~~~~ 6i~~i~0{i~~- :;~~~ 1 :~ij~~~~~ I - _l,i~t:~ tj.... =-Ann~x_17 !PBo&io-E.xi>REss..:Q!~I~ljc)~~- HHHH-1350 +' . _AJ1n~)(17 __IPRQ_IIl_T() E)(PRESS DI~~!BJJTI()N_._ _ _____ ~ _6]975 ___ I_-4L3o;2oo_7 : 714o36 _HHHH_-_1351 __ _�!1_224_ _ J_sj2_5j2007 j -- -- -i,o27:9sT HHHH-1352 _1 i . A_nll~X 17 [P~()N_IOE_2(_F'RESSQI~l"R_IBU1l()N___ _ 6/J/200]_ _ i _--- - -17;138-8i~7666~~--_- HHHH-1353 f Annex 17 !PRONTO EXPRESS DISTRIBUTION 683_5! L 6/21/2007 �- 68478 , HHHH-1354 1 _ Annex 17 __ jPRO_IIl_TQ EXP_RESS_[)IS~IBU1'JQN _ _ 68562 j 6/28/2007 710.o7 : 0531 1 HHHH-1356 ' Annex 17 RENT INFORMATION TECHNOLOGY INC 5,164o30~ ; 7/28/2006 HHHH-1357 Annex 17 fRENT INFORMATIONTECHNOLOGYINC ... 0565 r l/14/2006 I 3,9_42o85 ; HHHH-13_!i8 _ !__AAnnnnee~x-1177 -l~,ER:E~Ni1T~cINiRFfO\1R~M1'A!TQ:IO~_Nl-TEEclCiHtN.JO.Lo~OoG(Y;yjIN~NC~~ 0584 i : 8/15/2006 , HHHH-1359 o589 i 41]5Z_.l3 - f_10/20j_2oo6 i- 5,978o56 l ~~~~~~i~~ ~~~:: ~; - j~~~H~~~~~~~~~;~~~~t~~~J~~-~-� -_� , _~~~: �-;~W,~/2~~:; _~~~:N; 1- HHHH-1362 _A_nnex 17 !fl.MJMPHILIPPII'JESINC __ ! 0601 J 9/19/2006 � 129,381.81 ; , HHHH-1363 Annex 17 jRMJMPHILIPPINESINC 0625 11/29/2006 54,1!)2.86 ! L HHHH-1364 AQnex 17 _ jRQI'J_NIEY.ILLEE_ QUIE!ILAN -LESS()_R 0001 7/14/2006 106,105.20 , --j HHHH-1365 Annex 17 t0~Rtfl.~R H_O_LDINGS IIIJC 0159 2/12/2007 177,750o00 i - ~- ~~~~~~~:~ -t~~:~H :~~~i~:i~~~~-~ -- -_-_=- -- - ~I --- ii~: : j~i:~~riri~ ; .-� - t~~%:~ri-! ~~~~~~;:: -~ =~~~f~H=-i~~: :~~~:~~~f~~ - - ~ -_-_-_- !_}_-~_r r~~�A~~q-~ -3!3~:,~~~(~):0r~i~0~-j+ �1 HHHH-1370 1 Annexi7 SAP PHILIPPINES INC 1 ' 4905 4;36/2()()7 -- . 53 5o 71 . r Annex 17 SEMAN_l'I_cs ~C:EFQ.RVERBAL EXCEL~~NCE !,42~.27 HHHH-1376 6954 - i 7/6/2006 3,750o00 HHHH-1377 :1 _Annex 17 �SEMANTICS ACE FOR VERBAL EXCELLENCE ! 7/20/2006 535071 535o71 � HHHH-1378 1 Annex 17 +SEMAN-TICS ACE-FOR VERBAL-EXCELLENCE 7/31/2006 -� HHHHHHHH--1 379 _ i _ AAnnnneexx 17 _;SEM~N1lC~_ACE__FORv_ERBAL EX<:_ELLEIII_<:E 8/11/2006 1 17 �sEMANTICS ACE FOR VERBAL EXCELLENCE 1 12 2007 . 1380

I ANNEXA Reference to 1 ICPA Report i Overclaimed _Input VAT i __ __ _____ _ Exhibit No. ' (Exh I Invoice/ Invoice/ Input VAT S~ppli~r___ _ __ OR No. OR Date In~ut~~T_Ciaim 1 Per OR (Invoice/OR) ~ ~ "MMM") -~. ~ 7244 l - HHHHHHHH~i-l3JS821 .A6n.rnue1;ze~1177- !SEMANTICS ACE FOR VERBAL EXCELLENCE 7353 3/2/2007 10,!86-JSL + isEMAN-iics ACE i=oR.vER.i:I.Ai.. EXCELLENCE- 7363 4/19/2oo71 - 535.71 ; --- 7:is7 - 61 12007 l-_4l~7_71_~_2Qo__i:,_- -_},3i):2l_r HHHH-1383 ..\f1ne;z -17 t sEMANncsli.C:'EI'oR.-IiERs.AL ExcE'l.LENcr ~ ~~ _ 2,o4Mo 1 0007 ~77;748:00 J HHHH-1384 , .6.nnex-17 isE'MANTics-P�E-FoR.-vE:RsAl.Ex<:EiLENC:E- 1 � 7/7/2006 � HHHH-1385 rAnne~J7 isE_IJEN~EV~'�:(o~~-L-SE~VI~ES - - - ! HHHH-1386 � Annex 17 ISEVEN SEVEN GLOBAL SERVICES 0010 1 -8/J/2006 }9_.169.38 : 241.32 I HHHH-1387 ~-Annex 17 jsK'i CABLE CENrutC:ArliiNC 320126 : 1iho/2oo6 HHHH-1388 _ J -~-n~ex 17 - iSKYCABLE CENruL CATv i-Nc 334498 [ 2t22t2007 ~~ � 120.66- 1 - -i~~il:~-l~ -~ 2};1~.467;3-4~ .~6~ i2-+-l-_-~ ___ ____ _ -~~~~~~;:~ t~~~!:-N_-{~t~~~c~~~,�6-Zl~~~~=~~-~ ----~;~~~~ ~~-~ 1iif{~0o~~: -+ ~ +- ~~~~~~;:~ i -~~~~ ~~ fs~~-~f2g~~~*~~~~~ ;~2- -- ------ -- ;-~tj~ -!--~7~~;~~~-I j_ - I HHHH-1393 Annex 17 lsfo1ARJCOMMutiiCATIONSINC: - -- - - -~-~- : ~:2s6i38- r-it29t2oo7 ~- ~ ~ HHHH-1394 Annex 17 iSMART COMMUNICATIONS INC 256602 ' 3l5/2007 20,764.05 HHHH-1395 Annex 17 !sMAiH COMMlJNl~T!ONS INC 259832 4/16/2007 18,192.08] HHHH-1396 ' Annex 17 1SMARTC0t-1fv1UNI(;ATIONSINC _ _ 261375 6(12/2007 22,774.95. HHHH-1397 . -~nnexl7 _ jSMART C:()M~l)I'JI(:ATI_O_foiS IJIIC: _ HHHH-139!1 ~J Annex 17 1SMART COMMUNICATIONS INC 425553_ I. 1ot 6120_o6 :,~ _18,184.90 I 17 HHHH-1399 , -Annex -Tsiii.inc:>N's rNC: ---- - - -- 873626 =~J 813012006 - 41j,503JO: ____ 1_06 iot6/2oo6-: 18,ooo.oo : r--Anne~ HHHH-14oo �-..;:f11lex17=Jsol.l.rnoNs-ii\isuRANci6R.oi<E:Rs 5435 1 -37i4/2oo7' - --~-------�-_-!~1i-~-~j~_-- --~ HHHH-1401 A.~-nex 1177-�-j!-SrOECLEU:cToI!O1N-:SMuINiiS~UiR!OArNisC"E&-Bc(R)OMfK'lE!Rl!SR-.---:- -5436 ---; 3/i4t2ooiT �� _ 4,o9o.91 : HHHH-14o4 -� -18241 --[ ii/9/2o-o6-t HHHH-1405 Annex 17 ITELEC0!'1Ml!NICATIONS & COMPUTER 18443 - 1/l2/2007 ' 730.51 t HHHH-1406 Annex 17 !THE PENINSULA MANILA 1201 :8/25/200~ 1 685.27 : _HHHH_--1407_ , Annex 17 lTHEPf:NIN~ULAJ'lfoNI~ - 810.00 i 2461 ' 10/20/2006 , _l6,178.06J_ T 7531 HHHH-1408 1 Annex 17 !THE PENINSULA MANILA -- ~ ----- . 5/l1/2007 ; __6,45~.00 _! 7758 -f~L!_8f~Og~'l :. Ht-1_8_1-i-14_()9_-: ~nn_~_17=-il"HE-~E~j~su-t.A t-!~iji- HHHH-1410 ~ P,~exl7_ clJiEPEt!JNSULAI'lANI~------ __ __0~~8__ ' 8/11/2006 : __ 1!_901._1~ ;_ ~� �~ HHHH-1411 I . - AAnnnnee~x-i177-ru.'T:Y-BCiOx INTEGRATED -S-Y-ST~ E-M-S --- 002060 :2/2-3fZOOl --- _~66,8052_.15.858+~�' ~� _ HHHH-1412 co'Ri>- -- --+ -g;62iz ])/!4tioo6 -;: - _ ' HHHH-1413 i -Annex-171u-siX-C:oR.i> - - - -- 159288 L8/12/2006 ; 8,027.3Q _ ~~ ~ � HHHH-1414_: -Annex_-l7 -lu:sixj:o_~P __ Annex 17 lU-B~XCQ_RP_ 170445 . 1/12/2007 7,61!.92 ! HHHH-1415 171148 1 11/21/2006 1(l,506.95 HHHH-1416 Annex 17 _]U-BIX C:Ofl.P j 172813 lll/24[2006J. 4,5()4.51 I __ _ _____ HHHH-1417 , ~nnex_17 ~l!-BIXC:Q~P__ 18J127 _j ~/2/2007i _ 9,363.66_+ -I I � ~~~~~~:~: --{~~~;g i~~:i~~6~~ ~ }:{~;~- L~~j2�o0;7 1 i~:;~~::~! 1vmR!i.Nsi>HiLIPPINE scouT sEcuRITY AGENCY ' ---51875- T~12/s12oo6 �� HHHH-142o 1 2;632.84 1 -'Annexi7 HHHH-1421 Annex 17 'vmRANS PHILIPPINE SCOUT SECURITY AGENCY-- 53255 _ j_ 7/13/2006 . 637.46 t r I Annex 17 ~VETERANS Pt�ni..iPPINESCOlJTSEClJRITY-AGENCY HHHH-1422 i Annex 17 :vmRANSPH!LIPPINE SCOUT SECURITY AGENCY 53331 - 8/3/2006 18,393.76 HHHH-1423 53503 9/21/2006 23,695.56 I ~~~~:m: ~1~t:,z1~~-s~~~~liif!m~ m: r;,~:~ -=-*-~m:- HHHH-1424 ' An-riexl7 lvmR!i.Ns Pf:i!Lif'i>iNE scouT sEcuR.iiY AGENCY i - 53527 i 9/26/2006 I 2,632.84 : r' L HHHH-1428 _. Annex 17_ JVITf:RANSPHI[.I~PINE_SCOUTSECIJRIT\'AGE_NCY_ 53723 ; ll/3(2006 ~~ 8,589.10 ' HHHH-142!) i __Annex17 _ jVm_RJ\NS PH_ILIPPINE ~COUTS_I:CU_RIIY A~EI'JC:V_ j 53784 11/21/2006 ' 11,062.58 i HHHH-1430 I Annex 17 IVmRANS PHILIPPINE SCOUT SECURITY AGENCY 1 53849 .. 12l7/2006 ~. HHHH:l431 ~~�~. Annex17- ;VmRANS-PHILIPPINE-SCOUT-SECLJRITIAGENCY ;- 54375 ~� : 12!22/2006: l_O,S31j6) 10,531.36 I . 1~~~c~lEl~~tgt5J~i~-i~~~~i;~t~~~i=t-~ ~-:t[~!tj HHHH-143~ . _flnnex_17 lvgTE_~_NSfti~L!f'P_li'JES(;_Ol)JSECl)~'!Y ~(O_I:NC'f ~ 54612 _,_ 2/];2/20()] , . __ H),SJl,36 HHHH-1437 Ann_ex 17_ [VEIERAN~PH_IL!P_f'II'Jf:_SCO_l)"[SE(;_Ufl.rr'f'_A_GE_NCY : 54747 j- _3/8/2_007___ _10,743.85 t:tHHH-1~38 -~_Anne)(l7 __[VETI:BANS_f>ti!LIP_I'~NE_~COUI~ECL!~JIYA(O~NC't' : 54822 : 3/22/2007 , 10,637.60 HHHH-1439 [ A11nex 17 :\/_EJERANS PHJLIPPINE SCOUT SECURITY AGENCY ' 54899 4/11/~007 _10,531.36 : 54986 l HHHH-1440 Annex 17 :vmRANS PHILIPPINE SCOUT SECURITY AGENCY 4/19[2007 . 11,684.50 i HHHH-1441 Annex 17 -rVETERANSPHnjpp-JNESCOUT SECU-RiTYAGENCY ' 55126 5/10/2007 , .. 22,SB2.3l � HHHH-1442 _Annex 17-JvE-TE~Nj-PH!hiPPii'I_E~sco~T-~E~gR.I:rf~(;_e~Q('f_-- s519() _ si3ogoo7 1 HHHH-1443 1 Annex 17 ~IJETE~NSPt'iiLJPP~I\IE S<:()UT S_I:C::U~JIYAG_E!IICY_ f ~5762 � _6/21/2007 _ 1i;34o~8of_ ~ - 11,S6J.93 l HHHH-1444 , _Annex 17 liJmRfiNSPt-I_ILif'I'JI'JE S(;QUTSECIJ~!_TYAGENCY_! 55778 6/25/2007 572.83 i HHHH-1445 Annex 17 VE"fERANS_PHI_Lif'PINE_SCOu_TSEC_URITY_AGENCY 59554 6/7/2007 !1,340,80 i HHHH-14~6_ Annex 17 iV GRAPHIC ARTS INC 9491 8f2f2006 _ 13~766.221 HHHH.:-1447__: -'Annex 11 lw.i.isoN wYA-IT i>t:iii.If'PINEsiNc 16649 7/17/2oo6 8 4oo oo i 17630 11 -~1lvY#U.TTI5V6O-N_CwOvRA~ ni-'H--iu~P~I->-rNES INc 17 _ l 53850 - HHHH-1448 i- Annex _ � 6/14/2oo7 6!1:4oo:oo ' ~� HHHH-1449 Annex ___ _],020.00 1 l/GJZ006 1 ___ Z,02J>~()O-j'--- HHHH-1450 Annex 17 YUTIVO CORP 53881' T7i27ii.oo6- �~ 7,020.00_ HHHH-1451 54-243 --r9/20/l006 Annex 17 ,YUTiVO ~COR~ __ - Annex 17 [YUTIVOCQRP �~ HHHH-1452 54:347- jll/8L200G . 7,020.00 _[ ~~~~~~:~! ! ~~~:: g ~~~~~6 ~6=~ ~:~~; _j g~~~~;~ri~ j�~ ~:~;~~~~} ~~~~~m~ :~~:~ ~~ J;~~~i~~t;Jj~~~ ~~t -~- ~177~~- (;;~~;~~~-~ -~H!Hb -�-- HHHH-1483 t _Anr1~_1Z 'f>ti_!~MCA_RE HEA_L.l't-l?\'~~!'1_5_l_N~_ -�. _ -~~-~ -==~~~~{L-.f-~i~J~~;_j- _];_9,3_~6.]5_j HHHH-1484 L _Annex 17 _ ~I:JILI\J'I~~�1:!~J-Tl-I~Y~TE.!'1_SIN_<:_ _ j __ 0_3�69_4_ ;6/28@07_ i _ _ __ 1,104.()3! HHHH-1485 Annex 17 PHILAMCARE HEALTH SYSTEMS INC 036693 . 6 28 2007 450.55 . Page 9