MD EXPRESS MANILA, INC. v. COMMISSIONER OF INTERNAL REVENUE (Consolidated with 8389 & 8390)

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY Third Division MD EXPRESS MANILA, INC., CTA CASE NOS. 8388,8389 & Petitioner, 8390 -versus- Members: BAUTISTA, Chairperson, FABON-VICTORINO, and RINGPIS-LIBAN, Jl. COMMISSIONER OF Promulgated: INTERNAL REVENUE, MAY 1 3 2016 Respondent. X- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -X RESOLUTION Before this Court are the following: 1. petitioner's "Motion for Reconsideration", filed on May 7, 2015, with respondent's "Comment/ Opposition", flied on June 8, 2015; and 2. petitioner's "Urgent Omnibus Motion [Re: Resolution dated 22January 2016", flied on February 3, 2016. In the Urgent Omnibus Motion, petitioner prays for the admission of Exhibits "IIII" and "IIII-1" and the correction of Exhibit "RR-17" into "RR- 1". Finding merit on petitioner's Urgent Omnibus Motion and considering respondent's comment flied on November 26, 2015\ stating that she has no objection to the existence of Exhibits "RR" and "IIII", the same is GRANTED~ 1 Comment/Opposition (To Petitioner's second Supplemental Formal Offer of Evidence}, docket (CTA Case No. 8388), vol. 3, pp. 1055-1057.

RESOLUTION CTA CASE NOS. 8388, 8389 & 8390 As regards petitioner's Motion for Reconsideration, it seeks reevaluation of the Court's Decision2 (assailed Decision) dated April 17, 2015, the dispositive portion of which reads as follows: "WHEREFORE, premises considered, the Petitions for Review are hereby DENIED for lack of merit. SO ORDERED." In the assailed Decision, the Court denied petitioner's claims for refund or issuance of tax credit certificate (TCC) in the aggregate amount of P4,605,61 0.45 representing the alleged excess and unutilized input value-added tax (VAT) arising from zero-rated sale of service to Philippine Economic Zone Authority (PEZA) and Clark Freeport Zone (CFZ) registered entities for the fourth quarter of taxable year (TY) 2008 and for the four quarters of TY 2009. The claims were denied for failure of petitioner to present the originals or certified true copies of the PEZA and CFZ Certifications issued to petitioner's clients. In the Resolution3 dated August 7, 2015, the Court allowed petitioner to recall its witnesses. On October 26, 2015, petitioner presented the subpoenaed witnesses, PEZA Deputy Director General for Operations Mary Harriet 0. Abordo, and Clark Development Corporation Manager Rodem R. Perez.4 Thereafter, petitioner ftled its Second Supplemental Formal Offer of Evidence5 on November 10, 2015. The Court admitted in evidence Exhibits "RR", "RR- ""1CF7F"C'FC"FCY-1"Y'"Y,"C""G'C"GCZCGZ-GZ1"""',' """DHZDHZZDH-DH1"""',' "AAAA" "AAAA-1" ""BEBEBEBE"-'1""B' "BFBFBF-F1""'' '"']D]]D]"DaDnd-'1""J'JJ"JE-1E".E6 E"'' Among the admitted evidence were the Certifications7 issued by PEZA and CFZ/Clark Development Corporation (CDC). In light of the foregoing, the Court shall proceed in determining the validity of petitioner's claims for refund/issuance of TCC for its excess and/or unutilized input VAT taking into consideration the other requisites under Section 112(A) of the National Internal Revenue Code (NIRC) of 1997, as amended, which provides: "SEC. 112. Refunds or Tax Credits of Input Ta~ Docket (CTA Case No. 8388), vol. 2, pp. 907 to 920. Docket (CTA Case No. 8388), vol. 3, pp. 960 to 963. 4 Docket (CTA Case No. 8388), vol. 3, p. 1011. Docket (CTA Case No. 8388), vol. 3, pp. 1012 to 1027. Resolution, docket (CTA Case No. 8388), vol. 3., pp. 1064 to 1065. "l", 7 Exhibits "RR", "A4", "C4", "D 4 , "E 4 " , "F4", and "J 4 docket (CTA Case No. 8388), vol. 3, pp. 1028, " ", 1032, 1036 to 1039, and 1050.

RESOLUTION CTA CASE NOS. 8388, 8389 & 8390 (A) Zero-rated or Effective!J 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 input 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 or 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, final!J, 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 nonzero-rated sales." Based on the above-cited provtslOn, in order to be entitled to a TCC/refund of excess input VAT attributable to zero-rated or effectively zero- rated sales, the following requisites must be complied with: 1. that there must be zero-rated or effectively zero-rated sales; 2. that input taxes were incurred or paid; 3. that such input taxes are attributable to zero-rated or effectively zero-rated sales; 4. that input taxes were not applied against any output VAT liability; and 5. that the claim was filed within the two-year prescriptive period. As regards the fifth reqmslte, it has already been established in the assailed Decision8 that petitioner seasonably filed its claims for refund/TCC both in the administrative and judicial levels. In connection with the first requisite, the Court ruled that the sale of service by a VAT-registered taxpayer, like herein petitioner, to PEZA and CFZ-registered entities are effectively subject to zero percent (0%) VAT pursuant to Section 1OS(B) (3) of the NIRC of 1997, as amended, which states: ~ 8 Docket (CTA Case No. 8388), vol. 2, pp. 913 to 915.

RESOLUTION CTA CASE NOS. 8388, 8389 & 8390 Page 4 of32 "SEC. 108. Value-added Tax on Sale of Services and Use or Lease of Properties.- XXX XXX XXX (B) Transactions Subject to Zero Percent (0%) Rate. -The following services performed in the Philippines by VAT- registered persons shall be subject to zero percent (0%) rate: XXX XXX XXX (3) Services rendered to persons or entities whose exemption under special laws or international agreements to which the Philippines is a signatory effectively subjects the supply of such services to zero percent (0%) rate;" The Court held that both Republic Act (RA) No. 7227, as amended by RA No. 9400, otherwise known as the "Bases Conversion Development Act of 1992", and RA No. 7916, as amended by RA No. 8748, otherwise known as "The Special Economic Zone Act of 1995", are special laws which grant exemptions from national (including VAT) and local taxes to duly registered business establishments operating within their proper jurisdiction except payment of the preferential tax rate of 5% on gross income earned. Consequently, the sales of services by VAT registered entities in the customs territory to PEZA and CFZ registered entities are effectively subject to zero percent (0%) VAT under Section 108(B) (3) of the NIRC of 1997, as amended.9 For the fourth quarter ofTY 2008 and for the four quarters ofTY 2009, petitioner declared the following sales: Taxable Exhibit VATable Sales Zero-Rated Sales Total Sales Quarter p 27,796,239.81 "N-1" to "N-2" p 9,265,805.78 p 18,530,434.03 2008 26,866,692.92 4th "T-1" to "T-2" 6, 7 41,222.14 20,125,470.78 21,114,027.61 "Z-1" to "Z-2" 9,730,479.97 11,383,547.64 2009 "FF-1" to "FF- 28,804,138.85 1st 11,368,445.84 17,435,693.01 2nd 2" 28,996,221.54 "LL-1 " to "LL- 9,641,931.05 19,354,290.49 P133,577 ,320.73 3rd P46,747 ,884.78 P86,829,435.95 2" 4th Total 9 Decision, docket (CTA Case No. 8388), vol. 2, pp. 915 to 918.

RESOLUTION CTA CASE NOS. 8388, 8389 & 8390 According to the Court-commissioned Independent Certified Public Accountant (ICPA), Ms. Myra Celeste 0. Dabalos, petitioner reports gross revenues instead of gross receipts for VAT purposes. 10 Thus, the reported zero-rated sales were derived from services rendered by petitioner to the following entities as reflected in its sales invoices11 : Amount of Sales Clients Per Invoice Hiblow Philippines, Inc. Isuzu Autoparts Mfg Corp. p 1,306,580.00 Isuzu Phils Corp. Kawasaki Motor Phils. 62,400.00 Nikko Metal Philippines, Inc. Phil. Techno Takatsuki, Inc. 5,450.00 STT Philippines, Inc. Takata Philippines Corp. 1,200.00 Yokohama Tire Phils., Inc. Total 908,024.00 382,950.00 677,022.00 153,238.80 82,706,410.00 p 86,203,274.80 It must be noted that the above amount of P86,203,274.80 zero-rated sales differs with that declared in petitioner's VAT returns. Since petitioner failed to account and substantiate the discrepancy of P626,161.15, the same shall be denied VAT zero-rating. To establish that its clients are registered with the PEZA or CFZ/CDC, petitioner submitted in its "Second Supplemental Formal Offer of Evidence", certified true copies of Certifications from PEZA or CFZ/CDC but only with respect to the following entities: PEZA or CFZ/CDC Certification Amount VAT Zero-Rating Registration Per Invoice Client Exhibit No. Valid for valid for Hiblow Philippines, "RR", "Z3", Years 2008 and 2009 Inc. p 1,306,580.00 "A4" , "B4" Nikko Metal Philippines, Inc. 908,024.00 "Z3", "B4", Years 2008 and 2009 STT Philippines, Inc. "D4" Yokohama Tire Phils., 677,022.00 "Z3", "B4", Years 2008 and 2009 Inc. "E4" , "F4" June 25, 2008 Total "14" to June 24, 2009 82,706,410.00 June 8, 2009 to Dec. 31, 2009 "J4" p 85,598,036.00 10 Exhibit "GGG", p. 9, docket (CTA Case No. 8388), vol. 1, p. 223. 11 Exhibits "FFF", "FFF-1" to "FFF-5568".

RESOLUTION CTA CASE NOS. 8388, 8389 & 8390 With the presentation of the Certifications, petitioner's sales to STI Philippines, Inc., Nikko Metals Philippines, Inc., Hiblow Philippines, Inc., and Yokohama Tire Philippines, Inc. for the subject period of claim may qualify for VAT zero-rating in the amount of P85,598,036.00. However, the Court disallows petitioner's reported zero-rated sales to the following entities in the amount of P605,238.80 for lack of PEZA or CFZ/CDC Certifications: Client Amount of Sales12 Isuzu Autoparts Mfg Corp Isuzu Phils Corp :P 62,400.00 Kawasaki Motor Phils Phil. Techno Takatsuki, Inc. 5,450.00 Takata Philippines Corp. Total 1,200.00 382,950.00 153,238.80 p 605,238.80 Also, pursuant to the invoicing requirements under Section 113(A)(2) and (B) of the NIRC of 1997, as amended, a VAT-registered person shall issue a VAT official receipt for eve.ty sale of service, hence, petitioner's zero-rated sales amounting to P9,363,451.90 shall also be disallowed for lack of VAT zero-rated official receipts. The details of which are as follows: Exhibit Invoice No. Client Amount of Date 30194 Hiblow Phils., Inc. Sales 30195 Hiblow Phils., Inc. FFF-3247 7/10/09 30257 Hiblow Phils., Inc. :P 17,400.00 FFF-1608 2/25/09 30275 Hiblow Phils., Inc. FFF-1609 2/25/09 32395 Hiblow Phils., Inc 10,300.00 FFF-1610 2/25/09 30751 Hiblow Phils., Inc. 17,400.00 FFF-1727 2/28/09 30752 Hiblow Phils., Inc. 17,400.00 FFF-1783 2/28/09 30753 Hiblow Phils., Inc. 17,400.00 FFF-1784 2/28/09 30873 Hiblow Phils., Inc. 11,900.00 FFF-4925 12/30/09 30953 Hiblow Phils., Inc. 17,400.00 FFF-4926 12/30/09 30954 Hiblow Phils., Inc. 17,400.00 FFF-4927 12/30/09 34484 Hiblow Phils., Inc. 12,650.00 FFF-4976 12/30/09 34485 Hiblow Phils., Inc. 10,300.00 FFF-5145 12/1/09 34486 Hiblow Phils., Inc. 10,300.00 FFF-3972 9/15/09 34538 Hiblow Phils., Inc. 24,500.00 FFF-3973 9/15/09 34774 Hiblow Phils., Inc. 24,500.00 33117 Nikko Metal PhilipE_ines, Inc. 17,400.00 33118 Nikko Metal Philippines, Inc. 17,400.00 31,600.00 12,550.00 13,050.00 12 Exhibit "FFF".

RESOLUTION CTA CASE NOS. 8388, 8389 & 8390 FFF-3974 9/15/09 33119 Nikko Metal Philippines, Inc. 12,350.00 FFF-3975 9/15/09 33120 Nikko Metal Philippines, Inc. 12,350.00 FFF-3976 9/15/09 33121 Nikko Metal Philip�ines, Inc. 12,350.00 FFF-4040 9/23/09 33187 Nikko Metal Philippines, Inc. 12,550.00 FFF-4042 9/23/09 33189 Nikko Metal Philippines, Inc. 12,350.00 FFF-4076 9/24/09 33223 Nikko Metal PhilipQines, Inc. 12,050.00 FFF-5012 12/30/09 34574 Nikko Metal Philippines, Inc. 66,932.50 FFF-4840 12/21/09 34399 SIT Philippines Inc. 7,150.00 FFF-4873 12/22/09 34432 SIT Philippines Inc. 11,300.00 FFF-5123 12/22/09 34732 SIT Philippines Inc. FFF-2782 6/18/09 31926 Yokohama Tire Phils, Inc. 694.40 FFF-3499 8/14/09 32620 Yokohama Tire Phils, Inc. 15,940.00 FFF-3500 8/14/09 32621 Yokohama Tire Phils, Inc. 19,440.00 FFF-3501 8/14/09 32622 Yokohama Tire Phils, Inc. 18,690.00 FFF-3502 8/14/09 32623 Yokohama Tire Phils, Inc. 48,990.00 FFF-3503 8/14/09 32624 Yokohama Tire Phils, Inc. 19,690.00 FFF-3504 8/14/09 32625 Yokohama Tire Phils, Inc. 19,690.00 FFF-3505 8/14/09 32627 Yokohama Tire Phils, Inc. 19,690.00 FFF-3506 8/14/09 32628 Yokohama Tire Phils, Inc. 17,690.00 8/31/09 32985 Yokohama Tire Phils, Inc. 34,340.00 FFF-3831 8/31/09 32985 Yokohama Tire Phils, Inc. 12,550.00 FFF-4501 10/27/09 33649 Yokohama Tire Phils, Inc. 61,640.00 FFF-4690 10/31/09 33948 Yokohama Tire Phils, Inc. 105,250.00 FFF-4691 10/31/09 33949 Yokohama Tire Phils, Inc. 16,190.00 FFF-4692 10/31/09 33950 Yokohama Tire Phils, Inc. 62,640.00 FFF-5275 11/16/09 33958 Yokohama Tire Phils, Inc. 18,690.00 FFF-5286 11/18/09 33969 Yokohama Tire Phils, Inc. 16,940.00 FFF-5475 11/30/09 34163 Yokohama Tire Phils, Inc. 17,690.00 FFF-5482 11/30/09 34184 Yokohama Tire Phils, Inc. 16,190.00 FFF-5483 11/30/09 34185 Yokohama Tire Phils, Inc. 18,690.00 FFF-5484 11/30/09 34186 Yokohama Tire Phils, Inc. 19,690.00 FFF-5485 11/30/09 34187 Yokohama Tire Phils, Inc. 18,690.00 FFF-5486 11/30/09 34188 Yokohama Tire Phils, Inc. 19,690.00 FFF-5487 11/30/09 34189 Yokohama Tire Phils, Inc. 19,690.00 FFF-5488 11/30/09 34190 Yokohama Tire Phils, Inc. 18,690.00 FFF-5489 11/30/09 34191 Yokohama Tire Phils, Inc. 19,690.00 FFF-5490 11/30/09 34192 Yokohama Tire Phils, Inc. 19,440.00 FFF-5491 11/30/09 34193 Yokohama Tire Phils, Inc. 34,340.00 FFF-5492 11/30/09 34194 Yokohama Tire Phils, Inc. 34,340.00 FFF-5493 11/30/09 34195 Yokohama Tire Phils, Inc. 18,690.00 FFF-5494 11/30/09 34196 Yokohama Tire Phils, Inc. 18,690.00 FFF-5495 11/30/09 34197 Yokohama Tire Phils, Inc. 17,190.00 FFF-5496 11/30/09 34198 Yokohama Tire Phils, Inc. 31,840.00 FFF-5497 11/30/09 34199 Yokohama Tire Phils, Inc. 17,190.00 FFF-5499 11/30/09 34201 Yokohama Tire Phils, Inc. 34,340.00 FFF-5501 11/30/09 34203 Yokohama Tire Phils, Inc. 18,190.00 FFF-5502 11/30/09 34204 Yokohama Tire Phils, Inc. 33,840.00 FFF-5504 11/30/09 34206 Yokohama Tire Phils, Inc. FFF-5505 11/30/09 34208 Yokohama Tire Phils, Inc. 3,840.00 16,190.00 62,140.00

RESOLUTION CTA CASE NOS. 8388, 8389 & 8390 Page 8 of32 FFF-5517 11/30/09 34264 Yokohama Tire Phils, Inc. 34,340.00 FFF-5518 11/30/09 34265 Yokohama Tire Phils, Inc. 34,340.00 FFF-5519 11/30/09 34266 Yokohama Tire Phils, Inc. 18,690.00 FFF-5520 11/30/09 34267 Yokohama Tire Phils, Inc. 17,440.00 FFF-5522 11/30/09 34269 Yokohama Tire Phils, Inc. 18,690.00 FFF-5524 11/30/09 34271 Yokohama Tire Phils, Inc. 19,690.00 FFF-5526 11/30/09 34274 Yokohama Tire Phils, Inc. 17,440.00 FFF-5527 11/30/09 34277 Yokohama Tire Phils, Inc. 17,690.00 FFF-5528 11/30/09 34278 Yokohama Tire Phils, Inc. 17,640.00 FFF-5529 11/30/09 34279 Yokohama Tire Phils, Inc. 17,640.00 FFF-5530 11/30/09 34280 Yokohama Tire Phils, Inc. 19,440.00 FFF-5531 11/30/09 34281 Yokohama Tire Phils, Inc. 17,440.00 FFF-5532 11/30/09 34282 Yokohama Tire Phils, Inc. 30,840.00 FFF-5533 11/30/09 34283 Yokohama Tire Phils, Inc. 17,190.00 FFF-5534 11/30/09 34284 Yokohama Tire Phils, Inc. 16,190.00 FFF-5535 11/30/09 34285 Yokohama Tire Phils, Inc. 30,840.00 FFF-5536 11/30/09 34286 Yokohama Tire Phils, Inc. 16,190.00 FFF-5537 11/30/09 34287 Yokohama Tire Phils, Inc. 34,340.00 FFF-5539 11/30/09 34289 Yokohama Tire Phils, Inc. 16,190.00 FFF-5540 11/30/09 34290 Yokohama Tire Phils, Inc. 19,440.00 FFF-5542 11/30/09 34292 Yokohama Tire Phils, Inc. 15,940.00 FFF-5544 11/30/09 34294 Yokohama Tire Phils, Inc. FFF-5545 11/30/09 34295 Yokohama Tire Phils, Inc. 4,840.00 FFF-5546 11/30/09 34296 Yokohama Tire Phils, Inc. 18,190.00 FFF-5547 11/30/09 34298 Yokohama Tire Phils, Inc. 30,840.00 FFF-5548 11/30/09 34299 Yokohama Tire Phils, Inc. 18,690.00 FFF-5549 11/30/09 34300 Yokohama Tire Phils, Inc. 18,690.00 FFF-5550 11/30/09 34301 Yokohama Tire Phils, Inc. 16,190.00 FFF-5551 11/30/09 34302 Yokohama Tire Phils, Inc. 15,940.00 FFF-5552 11/30/09 34303 Yokohama Tire Phils, Inc. 16,190.00 FFF-5553 11/30/09 34307 Yokohama Tire Phils, Inc. 19,690.00 FFF-5554 11/30/09 34308 Yokohama Tire Phils, Inc. 33,340.00 FFF-5555 11/30/09 34309 Yokohama Tire Phils, Inc. 18,690.00 FFF-5556 11/30/09 34310 Yokohama Tire Phils, Inc. 17,690.00 FFF-5557 11/30/09 34311 Yokohama Tire Phils, Inc. 18,690.00 FFF-5558 11/30/09 34312 Yokohama Tire Phils, Inc. 19,690.00 FFF-5559 11/30/09 34313 Yokohama Tire Phils, Inc. 19,690.00 FFF-5560 11/30/09 34314 Yokohama Tire Phils, Inc. 46,990.00 FFF-5561 11/30/09 34315 Yokohama Tire Phils, Inc. 18,690.00 FFF-5562 11/30/09 34316 Yokohama Tire Phils, Inc. 18,690.00 FFF-5563 11/30/09 34317 Yokohama Tire Phils, Inc. 32,840.00 FFF-5565 11/30/09 34331 Yokohama Tire Phils, Inc. 19,690.00 FFF-5567 11/30/09 34333 Yokohama Tire Phils, Inc. 16,190.00 FFF-5568 11/30/09 34334 Yokohama Tire Phils, Inc. 18,690.00 FFF-4694 11/30/09 34337 Yokohama Tire Phils, Inc. 17,940.00 FFF-4695 11/30/09 34338 Yokohama Tire Phils, Inc. 18,440.00 FFF-4696 11/30/09 34339 Yokohama Tire Phils, Inc. 17,690.00 FFF-4697 11/30/09 34340 Yokohama Tire Phils, Inc. 17,690.00 FFF-4698 11/30/09 34341 Yokohama Tire Phils, Inc. 17,440.00 17,690.00

RESOLUTION CTA CASE NOS. 8388, 8389 & 8390 FFF-4699 11/30/09 34342 Yokohama Tire Phils, Inc. 16,190.00 FFF-4700 11/30/09 34343 Yokohama Tire Phils, Inc. 16,190.00 FFF-4701 11/30/09 34344 Yokohama Tire Phils, Inc. 16,190.00 FFF-4702 11/30/09 34345 Yokohama Tire Phils, Inc. 16,190.00 FFF-4703 11/30/09 34346 Yokohama Tire Phils, Inc. 16,190.00 FFF-4704 11/30/09 34347 Yokohama Tire Phils, Inc. 30,840.00 FFF-4705 11/30/09 34348 Yokohama Tire Phils, Inc. 16,190.00 FFF-4706 11/30/09 34349 Yokohama Tire Phils, Inc. 30,840.00 FFF-4707 11/30/09 34350 Yokohama Tire Phils, Inc. 30,840.00 FFF-4709 11/30/09 34352 Yokohama Tire Phils, Inc. 30,840.00 FFF-4710 11/30/09 34353 Yokohama Tire Phils, Inc. 16,190.00 FFF-4711 11/30/09 34354 Yokohama Tire Phils, Inc. 16,190.00 FFF-4712 11/30/09 34355 Yokohama Tire Phils, Inc. 16,190.00 FFF-4713 11/30/09 34356 Yokohama Tire Phils, Inc. 16,190.00 FFF-4714 11/30/09 34357 Yokohama Tire Phils, Inc. 16,190.00 FFF-4715 11/30/09 34358 Yokohama Tire Phils, Inc. 17,690.00 FFF-4716 11/30/09 34359 Yokohama Tire Phils, Inc. 16,190.00 FFF-4717 11/30/09 34360 Yokohama Tire Phils, Inc. 18,690.00 FFF-4718 11/30/09 34361 Yokohama Tire Phils, Inc. 17,190.00 FFF-4719 11/30/09 34362 Yokohama Tire Phils, Inc. 16,190.00 FFF-4720 11/30/09 34363 Yokohama Tire Phils, Inc. 17,190.00 FFF-4721 11/30/09 34364 Yokohama Tire Phils, Inc. 16,190.00 FFF-4722 11/30/09 34365 Yokohama Tire Phils, Inc. 16,190.00 FFF-4723 11/30/09 34366 Yokohama Tire Phils, Inc. FFF-4724 11/30/09 34367 Yokohama Tire Phils, Inc. 5,340.00 FFF-4725 11/30/09 34368 Yokohama Tire Phils, Inc. 5,340.00 FFF-4727 11/30/09 34370 Yokohama Tire Phils, Inc. 4,340.00 FFF-4752 12/1/09 34209 Yokohama Tire Phils, Inc. 4,340.00 FFF-4753 12/1/09 34210 Yokohama Tire Phils, Inc. 31,500.00 FFF-4754 12/1/09 34211 Yokohama Tire Phils, Inc. 61,000.00 FFF-4758 12/8/09 34215 Yokohama Tire Phils, Inc. 16,750.00 FFF-4775 12/11/09 34236 Yokohama Tire Phils, Inc. 4,125.00 FFF-4796 11/30/09 34272 Yokohama Tire Phils, Inc. 31,500.00 FFF-4815 12/17/09 34336 Yokohama Tire Phils, Inc. 17,440.00 FFF-4844 12/21/09 34403 Yokohama Tire Phils, Inc. 75,750.00 FFF-4845 12/1/09 34404 Yokohama Tire Phils, Inc. 144,000.00 FFF-4846 12/21/09 34405 Yokohama Tire Phils, Inc. 30,250.00 FFF-4847 12/21/09 34406 Yokohama Tire Phils, Inc. 6,600.00 FFF-4848 12/21/09 34407 Yokohama Tire Phils, Inc. 6,050.00 FFF-4857 12/22/09 34416 Yokohama Tire Phils, Inc. 156,000.00 FFF-4858 12/22/09 34417 Yokohama Tire Phils, Inc. 31,500.00 FFF-4883 12/23/09 34442 Yokohama Tire Phils, Inc. 61,000.00 FFF-4884 12/23/09 34443 Yokohama Tire Phils, Inc. 19,690.00 FFF-4885 12/23/09 34444 Yokohama Tire Phils, Inc. 18,690.00 FFF-4886 12/23/09 34445 Yokohama Tire Phils, Inc. 18,690.00 FFF-4887 12/23/09 34446 Yokohama Tire Phils, Inc. 18,690.00 FFF-4888 12/23/09 34447 Yokohama Tire Phils, Inc. 19,690.00 FFF-4889 12/23/09 34448 Yokohama Tire Phils, Inc. 18,690.00 FFF-4890 12/23/09 34449 Yokohama Tire Phils, Inc. 19,690.00 18,690.00

RESOLUTION CTA CASE NOS. 8388, 8389 & 8390 FFF-4891 12/23/09 34450 Yokohama Tire Phils, Inc. 18,690.00 FFF-4892 12/23/09 34451 Yokohama Tire Phils, Inc. 33,340.00 FFF-4893 12/28/09 34452 Yokohama Tire Phils, Inc. 62,640.00 FFF-4894 12/28/09 34453 Yokohama Tire Phils, Inc. 47,990.00 FFF-4895 12/28/09 34454 Yokohama Tire Phils, Inc. 62,640.00 FFF-4896 12/28/09 34455 Yokohama Tire Phils, Inc. 34,340.00 FFF-4897 12/28/09 34456 Yokohama Tire Phils, Inc. 32,340.00 FFF-4898 12/28/09 34457 Yokohama Tire Phils, Inc. 32,340.00 FFF-4899 12/28/09 34458 Yokohama Tire Phils, Inc. 17,190.00 FFF-4900 12/28/09 34459 Yokohama Tire Phils, Inc. 34,340.00 FFF-4901 12/28/09 34460 Yokohama Tire Phils, Inc. 32,840.00 FFF-4902 12/28/09 34461 Yokohama Tire Phils, Inc. 18,690.00 FFF-4903 12/28/09 34462 Yokohama Tire Phils, Inc. 48,990.00 FFF-4904 12/28/09 34463 Yokohama Tire Phils, Inc. 48,990.00 FFF-4905 12/28/09 34464 Yokohama Tire Phils, Inc. 32,340.00 FFF-4906 12/28/09 34465 Yokohama Tire Phils, Inc. 19,690.00 FFF-4907 12/28/09 34466 Yokohama Tire Phils, Inc. 19,690.00 FFF-4908 12/28/09 34467 Yokohama Tire Phils, Inc. 19,690.00 FFF-4909 12/28/09 34468 Yokohama Tire Phils, Inc. 19,690.00 FFF-4930 12/29/09 34489 Yokohama Tire Phils, Inc. 17,190.00 FFF-4931 12/29/09 34490 Yokohama Tire Phils, Inc. 32,840.00 FFF-4932 12/29/09 34491 Yokohama Tire Phils, Inc. 18,190.00 FFF-4933 12/29/09 34492 Yokohama Tire Phils, Inc. 32,340.00 FFF-4934 12/29/09 34493 Yokohama Tire Phils, Inc. 33,340.00 FFF-4937 12/29/09 34496 Yokohama Tire Phils, Inc. 48,990.00 FFF-4938 12/29/09 34497 Yokohama Tire Phils, Inc. 46,990.00 FFF-4939 12/29/09 34498 Yokohama Tire Phils, Inc. 32,340.00 FFF-4940 12/29/09 34499 Yokohama Tire Phils, Inc. 33,840.00 FFF-4941 12/29/09 34500 Yokohama Tire Phils, Inc. 17,190.00 FFF-4942 12/29/09 34501 Yokohama Tire Phils, Inc. 32,340.00 FFF-4943 12/29/09 34502 Yokohama Tire Phils, Inc. 61,640.00 FFF-4944 12/29/09 34503 Yokohama Tire Phils, Inc. 33,340.00 FFF-4945 12/29/09 34504 Yokohama Tire Phils, Inc. 19,690.00 FFF-4946 12/29/09 34505 Yokohama Tire Phils, Inc. 34,340.00 FFF-4949 12/29/09 34510 Yokohama Tire Phils, Inc. 19,690.00 FFF-4950 12/29/09 34511 Yokohama Tire Phils, Inc. 18,690.00 FFF-4951 12/29/09 34512 Yokohama Tire Phils, Inc. 91,440.00 FFF-4952 12/29/09 34513 Yokohama Tire Phils, Inc. 61,640.00 FFF-4953 12/29/09 34514 Yokohama Tire Phils, Inc. 17,690.00 FFF-4954 12/29/09 34515 Yokohama Tire Phils, Inc. 18,440.00 FFF-4955 12/29/09 34516 Yokohama Tire Phils, Inc. 17,690.00 FFF-4956 12/29/09 34517 Yokohama Tire Phils, Inc. 17,690.00 FFF-4957 12/29/09 34518 Yokohama Tire Phils, Inc. 17,690.00 FFF-4958 12/29/09 34519 Yokohama Tire Phils, Inc. 17,690.00 FFF-4959 12/29/09 34520 Yokohama Tire Phils, Inc. 17,690.00 FFF-4960 12/29/09 34521 Yokohama Tire Phils, Inc. 17,690.00 FFF-4961 12/29/09 34522 Yokohama Tire Phils, Inc. 19,690.00 FFF-4962 12/29/09 34523 Yokohama Tire Phils, Inc. 19,690.00 FFF-4963 12/29/09 34524 Yokohama Tire Phils, Inc. 19,690.00

RESOLUTION CTA CASE NOS. 8388, 8389 & 8390 Page 11 of32 FFF-4964 12/29/09 34525 Yokohama Tire Phils, Inc. 19,690.00 FFF-4965 12/29/09 34526 Yokohama Tire Phils, Inc. 19,690.00 FFF-4966 12/29/09 34527 Yokohama Tire Phils, Inc. 17,690.00 FFF-4967 12/29/09 34528 Yokohama Tire Phils, Inc. 18,690.00 FFF-4968 12/29/09 34529 Yokohama Tire Phils, Inc. 19,690.00 FFF-4969 12/29/09 34530 Yokohama Tire Phils, Inc. 19,690.00 FFF-4970 12/29/09 34531 Yokohama Tire Phils, Inc. 18,690.00 FFF-4971 12/29/09 34532 Yokohama Tire Phils, Inc. 18,690.00 FFF-4972 12/29/09 34533 Yokohama Tire Phils, Inc. 17,690.00 FFF-4973 12/29/09 34534 Yokohama Tire Phils, Inc. 17,690.00 FFF-4974 12/29/09 34535 Yokohama Tire Phils, Inc. 17,690.00 FFF-4975 12/29/09 34536 Yokohama Tire Phils, Inc. 17,690.00 FFF-4977 12/29/09 34539 Yokohama Tire Phils, Inc. 19,690.00 FFF-4978 12/29/09 34540 Yokohama Tire Phils, Inc. 18,690.00 FFF-4979 12/29/09 34541 Yokohama Tire Phils, Inc. 34,340.00 FFF-4980 12/29/09 34542 Yokohama Tire Phils, Inc. 18,690.00 FFF-4981 12/29/09 34543 Yokohama Tire Phils, Inc. 48,990.00 FFF-4982 12/29/09 34544 Yokohama Tire Phils, Inc. 32,340.00 FFF-4983 12/29/09 34545 Yokohama Tire Phils, Inc. 61,640.00 FFF-4984 12/29/09 34546 Yokohama Tire Phils, Inc. 17,690.00 FFF-4985 12/29/09 34547 Yokohama Tire Phils, Inc. 19,690.00 FFF-4986 12/29/09 34548 Yokohama Tire Phils, Inc. 18,690.00 FFF-4987 12/29/09 34549 Yokohama Tire Phils, Inc. 17,690.00 FFF-4988 12/29/09 34550 Yokohama Tire Phils, Inc. 19,690.00 FFF-4989 12/29/09 34551 Yokohama Tire Phils, Inc. 18,690.00 FFF-4990 12/29/09 34552 Yokohama Tire Phils, Inc. 16,190.00 FFF-4991 12/29/09 34553 Yokohama Tire Phils, Inc. 31,840.00 FFF-4992 12/29/09 34554 Yokohama Tire Phils, Inc. 46,740.00 FFF-4993 12/29/09 34555 Yokohama Tire Phils, Inc. 31,840.00 FFF-4994 12/29/09 34556 Yokohama Tire Phils, Inc. 30,340.00 FFF-4995 12/29/09 34557 Yokohama Tire Phils, Inc. 19,440.00 FFF-4996 12/29/09 34558 Yokohama Tire Phils, Inc. 17,940.00 FFF-4997 12/29/09 34559 Yokohama Tire Phils, Inc. 16,190.00 FFF-4998 12/29/09 34560 Yokohama Tire Phils, Inc. 17,440.00 FFF-4999 12/29/09 34561 Yokohama Tire Phils, Inc. 15,940.00 FFF-5000 12/29/09 34562 Yokohama Tire Phils, Inc. 17,940.00 FFF-5001 12/29/09 34563 Yokohama Tire Phils, Inc. 44,740.00 FFF-5002 12/29/09 34564 Yokohama Tire Phils, Inc. 16,190.00 FFF-5003 12/29/09 34565 Yokohama Tire Phils, Inc. 16,190.00 FFF-5004 12/29/09 34566 Yokohama Tire Phils, Inc. 16,190.00 FFF-5005 12/29/09 34567 Yokohama Tire Phils, Inc. 16,190.00 FFF-5006 12/29/09 34568 Yokohama Tire Phils, Inc. 16,190.00 FFF-5007 12/29/09 34569 Yokohama Tire Phils, Inc. 16,190.00 FFF-5008 12/29/09 34570 Yokohama Tire Phils, Inc. 15,940.00 FFF-5009 12/29/09 34571 Yokohama Tire Phils, Inc. 16,190.00 FFF-5010 12/29/09 34572 Yokohama Tire Phils, Inc. 16,190.00 FFF-5011 12/29/09 34573 Yokohama Tire Phils, Inc. 32,340.00 FFF-5013 12/28/09 34575 Yokohama Tire Phils, Inc. FFF-5014 12/28/09 34576 Yokohama Tire Phils, Inc. 2,840.00 2,840.00

RESOLUTION CTA CASE NOS. 8388, 8389 & 8390 FFF-5015 12/30/09 34577 Yokohama Tire Phils, Inc. 4,340.00 FFF-5020 12/29/09 34584 Yokohama Tire Phils, Inc. 16,190.00 FFF-5021 12/29/09 34585 Yokohama Tire Phils, Inc. 16,190.00 FFF-5022 12/29/09 34586 Yokohama Tire Phils, Inc. 46,990.00 FFF-5023 12/29/09 34587 Yokohama Tire Phils, Inc. 60,140.00 FFF-5024 12/29/09 34588 Yokohama Tire Phils, Inc. 18,690.00 FFF-5025 12/29/09 34589 Yokohama Tire Phils, Inc. 17,190.00 FFF-5026 12/29/09 34590 Yokohama Tire Phils, Inc. 16,190.00 FFF-5027 12/29/09 34591 Yokohama Tire Phils, Inc. 16,190.00 FFF-5028 12/29/09 34592 Yokohama Tire Phils, Inc. 16,190.00 FFF-5029 12/29/09 34593 Yokohama Tire Phils, Inc. 17,690.00 FFF-5030 12/29/09 34594 Yokohama Tire Phils, Inc. 17,190.00 FFF-5031 12/29/09 34595 Yokohama Tire Phils, Inc. 17,190.00 FFF-5032 12/29/09 34596 Yokohama Tire Phils, Inc. 16,190.00 FFF-5033 12/29/09 34597 Yokohama Tire Phils, Inc. 17,190.00 FFF-5034 12/29/09 34598 Yokohama Tire Phils, Inc. 18,190.00 FFF-5035 12/29/09 34599 Yokohama Tire Phils, Inc. 17,690.00 FFF-5036 12/29/09 34600 Yokohama Tire Phils, Inc. 18,190.00 FFF-5037 12/29/09 34601 Yokohama Tire Phils, Inc. 16,190.00 FFF-5038 12/29/09 34602 Yokohama Tire Phils, Inc. 18,190.00 FFF-5039 12/29/09 34603 Yokohama Tire Phils, Inc. 17,690.00 FFF-5040 12/29/09 34604 Yokohama Tire Phils, Inc. 17,690.00 FFF-5041 12/29/09 34605 Yokohama Tire Phils, Inc. 33,340.00 FFF-5042 12/29/09 34606 Yokohama Tire Phils, Inc. 17,690.00 FFF-5043 12/29/09 34607 Yokohama Tire Phils, Inc. 17,690.00 FFF-5044 12/29/09 34608 Yokohama Tire Phils, Inc. 32,340.00 FFF-5045 12/29/09 34609 Yokohama Tire Phils, Inc. 32,340.00 FFF-5046 12/29/09 34610 Yokohama Tire Phils, Inc. 19,690.00 FFF-5047 12/29/09 34611 Yokohama Tire Phils, Inc. 19,690.00 FFF-5048 12/29/09 34612 Yokohama Tire Phils, Inc. 18,690.00 FFF-5049 12/29/09 34613 Yokohama Tire Phils, Inc. 16,190.00 FFF-5050 12/29/09 34614 Yokohama Tire Phils, Inc. 30,840.00 FFF-5051 12/29/09 34615 Yokohama Tire Phils, Inc. 16,190.00 FFF-5052 12/29/09 34616 Yokohama Tire Phils, Inc. 16,190.00 FFF-5053 12/29/09 34617 Yokohama Tire Phils, Inc. 16,190.00 FFF-5054 12/29/09 34618 Yokohama Tire Phils, Inc. 17,690.00 FFF-5055 12/29/09 34619 Yokohama Tire Phils, Inc. 32,840.00 FFF-5056 12/29/09 34622 Yokohama Tire Phils, Inc. 16,190.00 FFF-5057 12/29/09 34623 Yokohama Tire Phils, Inc. FFF-5058 12/29/09 34624 Yokohama Tire Phils, Inc. 2,840.00 FFF-5059 12/29/09 34265 Yokohama Tire Phils, Inc. 18,690.00 FFF-5060 12/29/09 34626 Yokohama Tire Phils, Inc. 62,640.00 FFF-5061 12/29/09 34627 Yokohama Tire Phils, Inc. 62,640.00 FFF-5062 12/29/09 34628 Yokohama Tire Phils, Inc. 46,990.00 FFF-5063 12/29/09 34629 Yokohama Tire Phils, Inc. 16,190.00 FFF-5064 12/29/09 34630 Yokohama Tire Phils, Inc. 16,190.00 FFF-5065 12/29/09 34631 Yokohama Tire Phils, Inc. 30,840.00 FFF-5066 12/29/09 34632 Yokohama Tire Phils, Inc. 16,190.00 FFF-5067 12/29/09 34633 Yokohama Tire Phils, Inc. 16,190.00 16,190.00

RESOLUTION CTA CASE NOS. 8388, 8389 & 8390 FFF-5068 12/29/09 34634 Yokohama Tire Ph.ils, Inc. 16,190.00 FFF-5069 12/29/09 34635 Yokohama Tire Phils, Inc. 17,690.00 FFF-5070 12/29/09 34636 Yokohama Tire Ph.ils, Inc. 17,690.00 FFF-5071 12/29/09 34637 Yokohama Tire Phils, Inc. 17,690.00 FFF-5072 12/29/09 34638 Yokohama Tire Ph.ils, Inc. 17,690.00 FFF-5073 12/29/09 34639 Yokohama Tire Ph.ils, Inc. 17,690.00 FFF-5074 12/29/09 34640 Yokohama Tire Ph.ils, Inc. 17,690.00 FFF-5075 12/29/09 34641 Yokohama Tire Phils, Inc. 17,440.00 FFF-5077 12/29/09 34643 Yokohama Tire Phils, Inc. 18,690.00 FFF-5078 12/29/09 34644 Yokohama Tire Phils, Inc. 18,690.00 FFF-5079 12/29/09 34645 Yokohama Tire Phils, Inc. 17,690.00 FFF-5080 12/29/09 34646 Yokohama Tire Phils, Inc. 17,190.00 FFF-5081 12/29/09 34647 Yokohama Tire Ph.ils, Inc. 19,690.00 FFF-5083 12/29/09 34649 Yokohama Tire Phils, Inc. 46,250.00 FFF-5084 12/29/09 34650 Yokohama Tire Phils, Inc. 75,750.00 FFF-5085 12/29/09 34651 Yokohama Tire Phils, Inc. 16,190.00 FFF-5086 12/29/09 34652 Yokohama Tire Phils, Inc. 31,500.00 FFF-5087 12/29/09 34655 Yokohama Tire Phils, Inc. 17,690.00 FFF-5090 12/1/09 34658 Yokohama Tire Phils, Inc. 11,550.00 FFF-5091 12/1/09 34659 Yokohama Tire Phils, Inc. 228,000.00 FFF-5092 12/1/09 34660 Yokohama Tire Phils, Inc. FFF-5093 12/1/09 34661 Yokohama Tire Phils, Inc. 9,900.00 FFF-5094 12/1/09 34662 Yokohama Tire Ph.ils, Inc. 12,100.00 FFF-5095 12/1/09 34663 Yokohama Tire Phils, Inc. 7,150.00 FFF-5096 12/1/09 34664 Yokohama Tire Ph.ils, Inc. 6,050.00 FFF-5097 12/1/09 34665 Yokohama Tire Phils, Inc. 48,000.00 FFF-5098 12/1/09 34666 Yokohama Tire Phils, Inc. 180,950.00 FFF-5099 12/1/09 34667 Yokohama Tire Phils, Inc. 12,100.00 FFF-5100 12/1/09 34668 Yokohama Tire Phils, Inc. 12,100.00 FFF-5101 12/29/09 34697 Yokohama Tire Phils, Inc. 4,950.00 FFF-5102 12/29/09 34698 Yokohama Tire Phils, Inc. 34,340.00 FFF-5103 12/29/09 34699 Yokohama Tire Phils, Inc. 16,190.00 FFF-5104 12/29/09 34700 Yokohama Tire Phils, Inc. 16,190.00 FFF-5105 12/29/09 34701 Yokohama Tire Phils, Inc. 19,690.00 FFF-5106 12/29/09 34702 Yokohama Tire Phils, Inc. 16,190.00 FFF-5107 12/29/09 34703 Yokohama Tire Phils, Inc. 16,190.00 FFF-5108 12/29/09 34704 Yokohama Tire Phils, Inc. 18,690.00 FFF-5109 12/29/09 34705 Yokohama Tire Phils, Inc. 17,190.00 FFF-5110 12/29/09 34706 Yokohama Tire Phils, Inc. 18,690.00 FFF-5111 12/29/09 34707 Yokohama Tire Phils, Inc. 17,190.00 FFF-5112 12/29/09 34708 Yokohama Tire Phils, Inc. 17,690.00 FFF-5113 12/29/09 34709 Yokohama Tire Phils, Inc. 16,190.00 FFF-5114 12/29/09 34710 Yokohama Tire Phils, Inc. 18,690.00 FFF-5115 12/29/09 34711 Yokohama Tire Phils, Inc. 19,690.00 FFF-5116 12/29/09 34712 Yokohama Tire Phils, Inc. 18,690.00 FFF-5117 12/29/09 34713 Yokohama Tire Phils, Inc. 19,690.00 FFF-5118 12/29/09 34714 Yokohama Tire Phils, Inc. 19,690.00 FFF-5119 12/29/09 34715 Yokohama Tire Phils, Inc. 18,690.00 FFF-5125 12/29/09 34753 Yokohama Tire Phils, Inc. 18,690.00 17,690.00

RESOLUTION CTA CASE NOS. 8388, 8389 & 8390 FFF-5126 12/29/09 34754 Yokohama Tire Phils, Inc. 32,840.00 FFF-5127 12/29/09 34755 Yokohama Tire Phils, Inc. 19,690.00 FFF-5128 12/29/09 34756 Yokohama Tire Phils, Inc. 18,190.00 FFF-5129 12/29/09 34757 Yokohama Tire Phils, Inc. 45,490.00 FFF-5130 12/29/09 34758 Yokohama Tire Phils, Inc. 32,840.00 FFF-5131 12/29/09 34759 Yokohama Tire Phils, Inc. 30,840.00 FFF-5132 12/29/09 34760 Yokohama Tire Phils, Inc. 30,840.00 FFF-5133 12/29/09 34761 Yokohama Tire Phils, Inc. 16,190.00 FFF-5134 12/29/09 34762 Yokohama Tire Phils, Inc. 16,190.00 FFF-5135 12/29/09 34763 Yokohama Tire Phils, Inc. 17,690.00 FFF-5136 12/29/09 34764 Yokohama Tire Phils, Inc. 16,190.00 FFF-5137 12/29/09 34765 Yokohama Tire Phils, Inc. 18,190.00 FFF-5138 12/29/09 34766 Yokohama Tire Phils, Inc. 16,190.00 FFF-5139 12/29/09 34767 Yokohama Tire Phils, Inc. 16,190.00 FFF-5140 12/29/09 34768 Yokohama Tire Phils, Inc. 30,840.00 FFF-5141 12/29/09 34769 Yokohama Tire Phils, Inc. 17,690.00 FFF-5142 12/29/09 34770 Yokohama Tire Phils, Inc. 19,690.00 FFF-5143 12/29/09 34771 Yokohama Tire Phils, Inc. 61,640.00 FFF-5144 12/29/09 34772 Yokohama Tire Phils, Inc. 34,340.00 FFF-5146 12/29/09 34775 Yokohama Tire Phils, Inc. FFF-5147 12/29/09 34776 Yokohama Tire Phils, Inc. 4,340.00 FFF-5148 12/29/09 34777 Yokohama Tire Phils, Inc. 4,340.00 FFF-5149 12/29/09 34778 Yokohama Tire Phils, Inc. 4,340.00 FFF-5150 12/29/09 34779 Yokohama Tire Phils, Inc. 2,840.00 FFF-5151 12/29/09 34780 Yokohama Tire Phils, Inc. 4,340.00 FFF-5152 12/29/09 34781 Yokohama Tire Phils, Inc. 17,440.00 31,840.00 Total P9 ,363,451. 90 In sum, out of the P86,829,435.95 zero-rated sales reported by petitioner for the fourth quarter of TY 2008 and for the four quarters of TY 2009, only the amount of P76,234,584.10 qualifies for VAT zero-rating, computed as follows: Zero-Rated Sales Per Returns p 86,829,435.95 Less: Disallowances 626,161.15 605,238.80 Discrepancy between the amount of zero-rated sales as 9,363,451.90 10,594,851.85 reflected in the returns and in the summary of invoices p 76,234,584.10 Without PEZA or CFZ/CDC Certifications Without supporting VAT zero-rated official receipts Total Disallowances p Valid Zero-Rated Sales p Having resolved that petitioner had valid VAT zero-rated sales for the subject period of the claims in the amount of P76,234,584.1 0, the Court shall now determine whether petitioner incurred input taxes in connection therewi~

RESOLUTION CTA CASE NOS. 8388, 8389 & 8390 and if said input taxes were not applied against any output VAT liability of petitioner. Upon examination of the various suppliers' invoices and official receipts supporting petitioner's P4,605,610.45 claimed input VAT on domestic purchases of services, the Court-commissioned ICPA noted the following exceptions 13: Description Exhibit Input Tax Input tax claimed on purchases without invoice and O.R. :XX-1 p 182,429.99 Input tax claimed on purchases without O.R. but with invoice :XX-2 Input tax claimed on purchase of serv1ces supported with :XX-3 24,150.00 photocopy of O.R.s only :XX-4 Input tax claimed on purchase of services that are supported by XX-5 71,994.73 non-VAT O.R.s :XX-6 Input tax claimed on purchases that are supported by invoice/O.R. :XX-7 126,846.42 dated not within the taxable year Input tax claimed on purchase of services that are supported by :XX-8 421,762.42 VAT O.R.s without petitioner's TIN Input tax claimed on purchase of services that are supported by :XX-9 117,349.97 VAT O.R.s without petitioner's TIN and address 357,644.59 Input tax claimed on purchase of services that are supported by undated O.R.s 38,641.07 Input tax claimed on purchase of services that are supported by TIN O.R.s but with VAT registered invoices 46,382.11 Total Disallowable Input Tax p 1,387,201.30 Aside from the !CPA's recommended disallowance of P1,387,201.30, the remaining input taxes in the amount of P3,218,409.15 should likewise be disallowed for failure to properly substantiate by VAT official receipts in accordance with Sections 110(A), 113(A) and (B) of the NIRC of 1997, as amended, in relation to Sections 4.110-1, 4.110-8(a)(4) and 4.113-1(A)(2) and (B) of Revenue Regulations No. 16-2005, as amended: Per Official Receipt Summary Attached to Exhibit "GGG" (Exhibit No.) Exhibit No. Serial No. Supplier Input VAT Claim VAT not separately indicatedin the officialreceipt :XX-10 WW-1-18 52 iDAMLAR TRADING IP 696.43 XX-12 WW-1-18 52 DAMLAR TRADING 696.43 :XX-12 WW-1-18 52 DAMLAR TRADING 696.43 :XX-12 WW-1-18 52 DAMLAR TRADING 696.43 :XX-12 WW-1-18 52 DAMLAR TRADING 1,392.86 13 Exhibit "GGG", p. 8, docket (CTA Case No. 8388}, vol. 1, p. 222.

RESOLUTION CTA CASE NOS. 8388, 8389 & 8390 :XX-12 WW-1-18 52 DAMLAR TRADING 1,392.86 :XX-12 WW-1-18 52 DAMLAR TRADING 2,057.14 :XX-12 WW-1-18 52 DAMLAR TRADING 7,200.00 :XX-12 WW-1-18 52 DAMLAR TRADING 7,200.00 :XX-12 WW-1-18 52 DAMLAR TRADING 9,600.00 :XX-12 WW-1-18 52 DAMLAR TRADING 9,600.00 :XX-12 WW-1-18 52 DAMLAR TRADING 9,600.00 :XX-12 WW-1-18 52 DAMLAR TRADING 10,800.00 :XX-12 WW-1-37 53 DAMLAR TRADING 1,200.00 :XX-12 WW-1-37 53 DAMLAR TRADING 1,392.86 :XX-12 WW-1-37 53 PAMLAR TRADING 1,392.86 :XX-12 WW-1-37 53 pAMLAR TRADING 2,400.00 :XX-12 WW-1-37 53 PAMLAR TRADING 2,400.00 :XX-12 WW-1-37 53 pAMLAR TRADING 4,800.00 :XX-12 WW-1-37 53 PAMLAR TRADING 6,000.00 :XX-12 WW-1-37 53 PAMLAR TRADING 6,000.00 :XX-12 WW-1-37 53 PAMLAR TRADING 7,200.00 :XX-12 WW-1-37 53 DAMLAR TRADING 7,200.00 :XX-12 WW-1-37 53 pAMLAR TRADING 9,600.00 :XX-12 WW-1-37 53 PAMLAR TRADING 10,800.00 :XX-12 WW-1-37 53 pAMLAR TRADING 10,800.00 :XX-12 WW-1-37 53 PAMLAR TRADING 12,000.00 :XX-12 WW-1-63 56 pAMLAR TRADING :XX-12 WW-1-63 56 PAMLAR TRADING 300.00 :XX-12 WW-1-63 56 PAMLAR TRADING 385.71 X:X-12 WW-1-63 56 pAMLAR TRADING 557.14 :XX-12 WW-1-63 56 PAMLAR TRADING 696.43 :XX-12 WW-1-63 56 pAMLAR TRADING 696.43 :XX-12 WW-1-63 56 PAMLAR TRADING 696.43 :XX-12 WW-1-63 56 pAMLAR TRADING 1,392.86 :XX-12 WW-1-63 56 PAMLAR TRADING 1,392.86 :XX-12 WW-1-63 56 PAMLAR TRADING 1,708.93 :XX-12 WW-1-63 56 pAMLAR TRADING 2,057.14 :XX-12 WW-1-63 56 pAMLAR TRADING 7,200.00 :XX-12 WW-1-63 56 pAMLAR TRADING 8,400.00 X:X-12 WW-1-63 56 PAMLAR TRADING 8,400.00 :XX-12 WW-1-63 56 PAMLAR TRADING 9,600.00 :XX-12 WW-1-63 56 PAMLAR TRADING 9,600.00 X...""\:-12 WW-1-63 56 DAMLAR TRADING 10,800.00 X:X-12 WW-1-63 56 DAMLAR TRADING 12,000.00 X:X-12 WW-1-77 58 DAMLAR TRADING 13,200.00 :XX-12 WW-1-77 58 DAMLAR TRADING 696.43 :XX-12 WW-1-77 58 DAMLAR TRADING 696.43 :XX-12 WW-1-77 58 DAMLAR TRADING 4,800.00 :XX-12 WW-1-77 58 DAMLAR TRADING 6,000.00 X...""\:-12 WW-1-77 58 DAMLAR TRADING 10,800.00 :XX-12 WW-1-113 450 DAMLAR TRADING 12,000.00 :XX-12 WW-1-113 450 DAMLAR TRADING 171.43 :XX-12 WW-1-113 450 DAMLAR TRADING 257.14 :XX-12 WW-1-113 450 DAMLAR TRADING 300.00 :XX-12 WW-1-143 72 EXPLORE TRANSPORT CORP 385.71 750.00

RESOLUTION CTA CASE NOS. 8388, 8389 & 8390 XX-12 WW-1-237 1661 ~MPEX PRO LOGISTICS 1,264.29 XX-12 WW-1-237 1661 5,057.14 XX-12 WW-1-239 1151 ~ORPORATION L"X-12 WW-1-248 1159 750.00 XX-12 WW-1-264 1474 MPEX PRO LOGISTICS 42.86 XX-10 WW-1-282 516 CORPORATION 42.86 XX-12 WW-1-282 516 R.N. QUIAMBAO CUSTOMS 5,142.86 XX-12 WW-1-282 516 BROK 2,539.29 XX-12 WW-1-282 516 R.N. QUIAMBAO CUSTOMS 3,792.86 XX-12 WW-1-282 516 BROK 3,857.14 XX-12 WW-1-282 516 R.N. QUIAMBAO CUSTOMS 3,857.14 XX-12 WW-1-282 516 BROK 5,046.43 XX-12 WW-1-282 516 RAINBOW MOVERS TRUCKING 5,142.86 XX-12 WW-1-290 517 CORP 6,300.00 XX-12 WW-1-290 517 RAINBOW MOVERS TRUCKING 1,253.57 XX-12 WW-1-290 517 CORP 15,042.86 XX-12 WW-1-290 517 RAINBOW MOVERS TRUCKING 15,042.86 XX-12 WW-1-303 518 CORP 20,057.14 XX-12 WW-1-303 518 RAINBOW MOVERS TRUCKING 2,507.14 XX-12 WW-1-303 518 CORP 3,760.71 XX-12 WW-1-303 518 RAINBOW MOVERS TRUCKING 7,521.43 XX-12 WW-1-303 518 CORP 8,775.00 XX-12 WW-1-303 518 RAINBOW MOVERS TRUCKING 11,282.14 XX-12 WW-1-303 518 CORP 16,296.43 XX-12 WW-1-313 519 16,296.43 XX-12 WW-1-313 519 RAINBOW MOVERS TRUCKING 7,521.43 XX-12 WW-1-313 519 CORP 12,535.71 XX-12 WW-1-313 519 RAINBOW MOVERS TRUCKING 16,296.43 CORP 16,296.43 RAINBOW MOVERS TRUCKING CORP MINBOW MOVERS TRUCKING ~ORP MINBOW MOVERS TRUCKING ~ORP MINBOW MOVERS TRUCKING ~ORP !RAINBOW MOVERS TRUCKING K:;ORP !RAINBOW MOVERS TRUCKING ~ORP !RAINBOW MOVERS TRUCKING ~ORP !RAINBOW MOVERS TRUCKING ~ORP !RAINBOW MOVERS TRUCKING K:;ORP !RAINBOW MOVERS TRUCKING CORP RAINBOW MOVERS TRUCKING CORP RAINBOW MOVERS TRUCKING CORP RAINBOW MOVERS TRUCKING CORP RAINBOW MOVERS TRUCKING CORP RAINBOW MOVERS TRUCKING

RESOLUTION CTA CASE NOS. 8388, 8389 & 8390 Page 18 of32 :XX-12 WW-1-365 74 ~ORP 1,558.93 :XX-12 74 2,228.57 :XX-12 WW-1-365 74 ~TRONGHANDS LOGISTICS 3,760.71 :XX-12 74 3,760.71 :XX-12 WW-1-365 74 ~ORP 13,832.14 :XX-12 74 15,600.00 :XX-12 WW-1-365 74 ~TRONGHANDS LOGISTICS 16,382.14 :XX-12 81 ~ORP :XX-12 WW-1-365 81 ~TRONGHANDS LOGISTICS 792.86 XX-12 81 ~ORP 6,310.71 :XX-12 WW-1-365 81 ~TRONGHANDS LOGISTICS 8,860.71 :XX-12 81 10,071.43 :XX-12 WW-1-365 81 ~ORP 12,621.43 :XX-12 81 15,042.86 :XX-12 WW-1-382 065-066 ~TRONGHANDS LOGISTICS 15,128.57 )G-x-12 065-066 12,857.14 )G-x-12 WW-1-382 070-071 ~ORP 18,085.71 )G-x-12 070-071 1,457.14 :XX-12 WW-1-382 070-071 ~TRONGHANDS LOGISTICS 7,607.14 :XX-12 070-071 8,775.00 :XX-12 WW-1-382 070-071 ~ORP 16,339.29 :XX-12 070-071 17,592.86 :XX-12 WW-1-382 070-071 ~TRONGHANDS LOGISTICS 17,764.29 :XX-12 070-071 ~ORP 18,803.57 :XX-12 WW-1-382 13539 ~TRONGHANDS LOGISTICS 18,846.43 :XX-12 13539 ~ORP :XX-12 WW-1-382 13539 ~TRONGHANDS LOGISTICS 250.91 :XX-12 WW-1-417 to 13539 480.00 :XX-12 13539 ~ORP 518.18 WW-1-418 905.45 WW-1-417 to ~TRONGHANDS LOGISTICS 1,309.08 WW-1-418 ~ORP WW-1-434 to ~TRONGHANDS LOGISTICS WW-1-435 ~ORP WW-1-434 to ~TRONGHANDS LOGISTICS ~ORP WW-1-435 ~TRONGHANDS LOGISTICS WW-1-434 to ~ORP WW-1-435 WW-1-434 to ~TRONGHANDS LOGISTICS WW-1-435 ~ORP WW-1-434 to STRONGHANDS LOGISTICS WW-1-435 CORP WW-1-434 to ::,TRONGHANDS LOGISTICS WW-1-435 CORP WW-1-434 to STRONGHANDS LOGISTICS WW-1-435 CORP WW-1-434 to STRONGHANDS LOGISTICS WW-1-435 CORP WW-1-444 WW-1-444 STRONGHANDS LOGISTICS WW-1-444 CORP WW-1-444 WW-1-444 ::,TRONGHANDS LOGISTICS CORP STRONGHANDS LOGISTICS CORP STRONGHANDS LOGISTICS CORP STRONGHANDS LOGISTICS CORP STRONGHANDS LOGISTICS CORP TRANSCOM CARGO SERVICES TRANSCOM CARGO SERVICES TRANSCOM CARGO SERVICES TRANSCOM CARGO SERVICES TRANSCOM CARGO SERVICES

RESOLUTION CTA CASE NOS. 8388, 8389 & 8390 XX-12 WW-1-444 13539 TRANSCOM CARGO SERVICES 2,094.54 XX-12 WW-1-444 13539 TRANSCOM CARGO SERVICES 2,792.71 XX-12 WW-1-444 13539 TRANSCOM CARGO SERVICES 6,152.69 XX-12 WW-1-456 13618 TRANSCOM CARGO SERVICES XX-12 WW-1-456 13618 TRANSCOM CARGO SERVICES 87.27 XX-12 WW-1-456 13618 TRANSCOM CARGO SERVICES 125.45 XX-12 WW-1-456 13618 TRANSCOM CARGO SERVICES 130.90 XX-12 WW-1-456 13618 :I'RANSCOM CARGO SERVICES 130.91 XX-12 WW-1-456 13618 ifRANSCOM CARGO SERVICES 261.82 XX-12 WW-1-456 13618 jrRANSCOM CARGO SERVICES 523.63 XX-12 WW-1-456 13618 ifRANSCOM CARGO SERVICES 758.17 L"X-12 WW-1-456 13618 jrRANSCOM CARGO SERVICES 1,047.27 XX-12 WW-1-456 13618 jrRANSCOM CARGO SERVICES 1,658.17 XX-12 WW-1-456 13618 jrRANSCOM CARGO SERVICES 2,749.07 XX-12 WW-1-465 13649 jrRANSCOM CARGO SERVICES 6,239.96 XX-12 WW-1-465 13649 lfRANSCOM CARGO SERVICES 414.54 XX-12 WW-1-465 13649 jrRANSCOM CARGO SERVICES 523.63 XX-12 WW-1-465 13649 lfRANSCOM CARGO SERVICES 654.54 L"X-12 WW-1-465 13649 jrRANSCOM CARGO SERVICES 1,003.62 L"X-12 WW-1-465 13649 lfRANSCOM CARGO SERVICES 1,047.27 XX-12 WW-1-465 13649 jrRANSCOM CARGO SERVICES 2,138.17 XX-12 WW-1-465 13649 jrRANSCOM CARGO SERVICES 5,061.79 XX-12 WW-1-474 13770 jrRANSCOM CARGO SERVICES 6,807.23 XX-12 WW-1-474 13770 jrRANSCOM CARGO SERVICES XX-12 WW-1-474 13770 jrRANSCOM CARGO SERVICES 13.20 L"X-12 WW-1-474 13770 jrRANSCOM CARGO SERVICES 76.36 XX-12 WW-1-474 13770 lfRANSCOM CARGO SERVICES 436.36 XX-12 WW-1-474 13770 TRANSCOM CARGO SERVICES 807.27 XX-12 WW-1-474 13770 TRANSCOM CARGO SERVICES 976.35 XX-12 WW-1-474 13770 TRANSCOM CARGO SERVICES 1,047.27 XX-12 WW-1-518 TRI-G TRUCKING SERVICES,INC 2,269.07 XX-12 WW-1-518 677 TRI-G TRUCKING SERVICES,INC 4,887.23 XX-12 WW-1-518 677 TRI-G TRUCKING SERVICES,INC 42.86 XX-12 WW-1-518 677 TRI-G TRUCKING SERVICES,INC 42.86 XX-12 WW-1-518 677 TRI-G TRUCKING SERVICES,INC 42.86 XX-12 WW-1-518 677 rtRI-G TRUCKING SERVICES,INC 214.29 XX-12 WW-1-518 677 jrRI-G TRUCKING SERVICES,INC 423.21 XX-12 WW-1-529 677 rtRI-G TRUCKING SERVICES,INC 508.93 XX-12 WW-1-529 682 jrRI-G TRUCKING SERVICES,INC 808.93 XX-12 WW-1-529 682 jrRI-G TRUCKING SERVICES,INC 750.00 XX-12 WW-1-529 682 TRI-G TRUCKING SERVICES,INC 1,253.57 XX-12 WW-1-529 682 TRI-G TRUCKING SERVICES,INC 1,253.57 XX-12 WW-1-529 682 TRI-G TRUCKING SERVICES,INC 1,253.57 XX-12 WW-1-529 682 :TRI-G TRUCKING SERVICES,INC 2,507.14 XX-12 WW-1-544 682 jrRI-G TRUCKJNG SERVICES,INC 3,760.71 XX-12 WW-1-544 688 lfRI-G TRUCKING SERVICES,INC 3,760.71 XX-12 WW-1-544 688 jrRI-G TRUCKING SERVICES,INC 750.00 XX-12 WW-1-544 688 jrRI-G TRUCKING SERVICES,INC 750.00 XX-12 WW-1-544 688 jrRI-G TRUCKING SERVICES,INC 1,253.57 XX-12 WW-1-544 688 jrRI-G TRUCKING SERVICES,INC 1,253.57 L"X-12 WW-1-544 688 lfRI-G TRUCKING SERVICES,INC 1,253.57 688 1,253.57 3,760.71

RESOLUTION CTA CASE NOS. 8388, 8389 & 8390 Page 20 of32 XX-12 WW-1-544 688 TRI-G TRUCKING SERVICES,INC 6,267.86 XX-12 WW-1-562 694 TRI-G TRUCKING SERVICES,INC 42.86 XX-12 WW-1-562 694 TRI-G TRUCKING SERVICES,INC 42.86 XX-12 WW-1-562 694 TRI-G TRUCKING SERVICES,INC 385.71 XX-12 WW-1-562 694 TRI-G TRUCKING SERVICES,INC 600.00 XX-12 WW-1-562 694 TRI-G TRUCKING SERVICES,INC 766.07 XX-12 WW-1-562 694 TRI-G TRUCKING SERVICES,INC XX-12 WW-1-562 694 ;TRI-G TRUCKING SERVICES,INC 2,507.14 XX-12 WW-1-562 694 itRI-G TRUCKING SERVICES,INC 2,507.14 XX-12 WW-1-562 694 itRI-G TRUCKING SERVICES,INC 2,507.14 XX-12 63 PAMLAR TRADING 3,760.71 XX-12 WW-2-4 63 pAMLAR TRADING 10,800.00 XX-12 WW-2-4 63 PAMLAR TRADING 10,800.00 XX-10 WW-2-4 68 pAMLAR TRADING 12,000.00 XX-12 WW-2-53 68 PAMLAR TRADING 9,600.00 XX-12 WW-2-53 68 pAMLAR TRADING XX-12 WW-2-53 68 PAMLAR TRADING 471.43 XX-12 WW-2-53 68 pAMLAR TRADING 1,382.14 XX-12 WW-2-53 68 pAMLAR TRADING 1,425.00 XX-12 WW-2-53 68 PAMLAR TRADING 6,000.00 XX-12 WW-2-53 68 pAMLAR TRADING 9,600.00 XX-11 WW-2-53 70 DAMLAR TRADING 9,600.00 XX-11 WW-2-61 70 DAMLAR TRADING 10,800.00 XX-11 WW-2-61 70 DAMLAR TRADING 6,000.00 XX-11 WW-2-61 70 DAMLAR TRADING 7,200.00 XX-11 WW-2-61 70 DAMLAR TRADING 8,400.00 XX-12 WW-2-61 121 EXPLORE TRANSPORT CORP 8,400.00 XX-12 WW-2-76 121 EXPLORE TRANSPORT CORP 8,400.00 XX-12 WW-2-76 121 EXPLORE TRANSPORT CORP XX-12 WW-2-76 158 EXPLORE TRANSPORT CORP 723.21 WW-2-81 RV MARZAN PROJECT CARGO, 739.29 XX-12 1393 NC 766.07 WW-2-135 RV MARZAN PROJECT CARGO, 739.29 XX-12 1393 NC WW-2-135 IRV MARZAN PROJECT CARGO, 32.14 XX-12 1393 NC WW-2-135 ~TRONGHANDS LOGISTICS 87.27 XX-12 92 r=oRP WW-2-145 ~TRONGHANDS LOGISTICS 1,500.00 XX-12 96 r=oRP WW-2-153 ~TRONGHANDS LOGISTICS 16,510.71 XX-12 96 K:ORP WW-2-153 ~TRONGHANDS LOGISTICS 1,585.71 XX-12 96 ~ORP WW-2-153 ~TRONGHANDS LOGISTICS 15,166.07 XX-12 96 ~ORP WW-2-153 STRONGHANDS LOGISTICS 16,462.50 XX-12 96 CORP WW-2-153 STRONGHANDS LOGISTICS 17,592.86 XX-12 106 CORP WW-2-178 STRONGHANDS LOGISTICS 17,592.86 )L'{-12 106 CORP XX-12 WW-2-178 106 STRONGHANDS LOGISTICS 750.00 WW-2-178 3,128.57 12,878.57

RESOLUTION CTA CASE NOS. 8388, 8389 & 8390 :XX-12 WW-2-178 106 CORP 14,164.29 STRONGHANDS LOGISTICS :XX-12 WW-2-178 106 CORP 15,257.14 ~TRONGHANDS LOGISTICS :XX-12 WW-2-178 106 CORP 15,669.64 ~TRONGHANDS LOGISTICS :XX-12 WW-2-178 106 CORP 17,978.57 ~TRONGHANDS LOGISTICS :XX-12 WW-2-178 106 ~ORP 18,846.43 ~TRONGHANDS LOGISTICS :XX-10 WW-2-181 110 ~ORP 7,521.43 ~TRONGHANDS LOGISTICS :XX-10 WW-2-121 524 K;ORP 8,775.00 !RAINBOW MOVERS TRUCKING :XX-10 WW-2-121 524 13,162.50 ~ORP :XX-12 WW-2-121 524 1,253.57 !RAINBOW MOVERS TRUCKING :XX-12 WW-2-121 524 k:=ORP 11,282.14 !RAINBOW MOVERS TRUCI<ING :XX-10 WW-2-124 526 k:=ORP 7,521.43 !RAINBOW MOVERS TRUCKING :XX-10 WW-2-124 526 K;ORP 16,296.43 !RAINBOW MOVERS TRUCI<ING :XX-12 WW-2-124 526 K;ORP 15,042.86 :XX-12 WW-2-211 14071 !RAINBOW MOVERS TRUCKING 87.27 :XX-12 WW-2-211 14071 K;ORP :XX-12 WW-2-211 14071 !RAINBOW MOVERS TRUCKING 174.55 :XX-12 WW-2-211 14071 1,352.72 :XX-12 WW-2-211 14071 ~ORP 1,685.44 :XX-12 WW-2-211 14071 2,912.71 :XX-12 WW-2-211 14071 tfRANSCOM CARGO SERVICES 3,621.79 :XX-11 WW-2-216 14168 tfRANSCOM CARGO SERVICES 4,887.24 :XX-11 WW-2-216 14168 tfRANSCOM CARGO SERVICES :XX-11 WW-2-216 14168 tyRANSCOM CARGO SERVICES 218.18 :XX-11 WW-2-216 14168 tfRANSCOM CARGO SERVICES 829.09 :XX-11 WW-2-216 14168 tyRANSCOM CARGO SERVICES 2,121.80 :XX-11 WW-2-216 14168 5,498.14 L"X-11 WW-2-216 14168 ifRANSCOM CARGO SERVICES 305.45 :XX-11 WW-2-216 14168 469.09 :XX-12 WW-2-226 tfRANSCOM CARGO SERVICES 910.90 :XX-12 WW-2-226 709 tyRANSCOM CARGO SERVICES 2,258.17 :XX-12 WW-2-226 709 2,507.14 :XX-10 WW-2-257 709 TRANSCOM CARGO SERVICES 6,267.86 :XX-10 WW-2-257 722 TRANSCOM CARGO SERVICES 3,760.71 :XX-10 WW-2-257 722 TRANSCOM CARGO SERVICES 1,253.57 :XX-10 WW-2-257 722 TRANSCOM CARGO SERVICES 2,507.14 :XX-10 WW-2-257 722 2,507.14 :XX-10 WW-2-257 722 TRANSCOM CARGO SERVICES 2,507.14 :XX-10 WW-2-257 722 3,760.71 :XX-10 WW-2-257 722 ifRANSCOM CARGO SERVICES 5,014.29 722 lfRI-G TRUCKING SERVICES,INC 6,267.86 8,775.00 tfRI-G TRUCKING SERVICES,INC lfRI-G TRUCKING SERVICES,INC tfRI-G TRUCKING SERVICES,INC tyRI-G TRUCI<ING SERVICES,INC lfRI-G TRUCKING SERVICES,INC tfRI-G TRUCKING SERVICES,INC lfRI-G TRUCI<ING SERVICES,INC lfRI-G TRUCKING SERVICES,INC tfRI-G TRUCKING SERVICES,INC tyRI-G TRUCKING SERVICES,INC

RESOLUTION CTA CASE NOS. 8388, 8389 & 8390 XX-10 WW-2-257 722 ifRI-G TRUCKING SERVICES,INC 8,775.00 :XX-10 WW-2-257 722 [TRI-G TRUCKING SERVICES,INC 11,282.14 :XX-12 WW-2-257 722 [TRI-G TRUCKING SERVICES,INC XX-12 WW-2-257 722 [TRI-G TRUCKING SERVICES,INC 750.00 :XX-12 WW-2-257 722 [TRI-G TRUCKING SERVICES,INC 3,760.71 XX-10 WW-2-260 732 [TRI-G TRUCKING SERVICES,INC 5,014.29 XX-10 WW-2-260 732 [TRI-G TRUCKING SERVICES,INC 2,507.14 XX-10 WW-2-260 732 lfRI-G TRUCKING SERVICES,INC 3,760.71 XX-12 72 PAMLAR TRADING 3,792.86 XX-12 WW-3-7 72 DAMLAR TRADING XX-12 WW-3-7 72 DAMLAR TRADING 300.00 :XX-12 WW-3-7 72 DAMLAR TRADING 471.43 :XX-12 WW-3-7 72 DAMLAR TRADING 4,800.00 XX-12 WW-3-7 75 DAMLAR TRADING 10,800.00 XX-12 WW-3-26 75 DAMLAR TRADING 14,400.00 :XX-12 WW-3-26 75 DAMLAR TRADING 171.43 XX-12 WW-3-26 75 DAMLAR TRADING 557.14 XX-12 WW-3-26 75 DAMLAR TRADING 1,200.00 XX-12 WW-3-26 75 DAMLAR TRADING 6,000.00 XX-12 WW-3-26 75 DAMLAR TRADING 7,200.00 :XX-12 WW-3-26 75 DAMLAR TRADING 8,400.00 :XX-12 WW-3-26 75 DAMLAR TRADING 8,400.00 :XX-12 WW-3-26 75 DAMLAR TRADING 8,400.00 :XX-12 WW-3-26 76 DAMLAR TRADING 9,600.00 XX-12 WW-3-38 76 PAMLAR TRADING 13,200.00 XX-12 WW-3-38 76 PAMLAR TRADING 707.14 XX-12 WW-3-38 76 PAMLAR TRADING 4,800.00 XX-10 WW-3-38 pAMLAR TRADING 6,000.00 XX-10 WW-3-51 77 PAMLAR TRADING 7,200.00 :XX-10 WW-3-51 77 PAMLAR TRADING 6,000.00 :XX-12 WW-3-51 pAMLAR TRADING 8,400.00 :XX-12 WW-3-51 77 PAMLAR TRADING 12,000.00 :XX-12 WW-3-51 77 pAMLAR TRADING :X.."X-12 WW-3-51 77 PAMLAR TRADING 85.72 XX-12 WW-3-51 !EXPLORE TRANSPORT CORP 300.00 :XX-12 WW-3-80 77 !EXPLORE TRANSPORT CORP 9,600.00 :XX-12 WW-3-93 77 !EXPLORE TRANSPORT CORP 13,200.00 :XX-11 WW-3-93 EXPLORE TRANSPORT CORP 675.00 WW-3-104 169 712.50 :XX-12 178 MPEX PRO LOGISTICS 712.50 WW-3-176 178 CORPORATION 750.00 :XX-12 189 MPEX PRO LOGISTICS WW-3-176 CORPORATION 675.00 XX-12 1711 MPEX PRO LOGISTICS WW-3-184 CORPORATION 707.14 XX-11 1711 MPEX PRO LOGISTICS WW-3-200 CORPORATION 675.00 :XX-12 1715 R.N. QUIAMBAO CUSTOMS WW-3-205 BROK 4,800.00 :XX-10 1723 RAINBOW MOVERS TRUCKING WW-3-208 1,457.14 :XX-10 1182 ~ORP WW-3-208 8,400.00 528 ~INBOW MOVERS TRUCKING 9,600.00 528 ~ORP

RESOLUTION CTA CASE NOS. 8388, 8389 & 8390 :XX-10 WW-3-208 528 RAINBOW MOVERS TRUCKING 9,600.00 CORP XX-10 WW-3-208 528 RAINBOW MOVERS TRUCKING 10,800.00 CORP XX-10 WW-3-214 529 RAINBOW MOVERS TRUCKING 10,800.00 XX-10 WW-3-214 529 ~ORP 10,800.00 :XX-12 WW-3-221 118 !RAINBOW MOVERS TRUCKING 7,242.86 ~ORP :XX-12 WW-3-221 118 ~TRONGHANDS LOGISTICS 8,142.86 K=ORP :XX-12 WW-3-221 118 ~TRONGHANDS LOGISTICS 15,642.86 r=oRP :XX-10 WW-3-232 121 ~TRONGHANDS LOGISTICS 3,600.00 r=oRP XX-10 WW-3-232 121 ~TRONGHANDS LOGISTICS 13,328.57 r=oRP XX-12 WW-3-232 121 ~TRONGHANDS LOGISTICS 1,457.14 XX-12 WW-3-232 121 ~ORP 3,600.00 XX-12 WW-3-232 121 ~TRONGHANDS LOGISTICS 3,642.86 K=ORP L"X-12 WW-3-232 121 ~TRONGHANDS LOGISTICS 4,885.71 r=oRP :XX-12 WW-3-242 126 ~TRONGHANDS LOGISTICS 750.00 :XX-12 WW-3-242 126 ~ORP 1,665.00 :XX-12 WW-3-242 126 ~TRONGHANDS LOGISTICS 6,214.29 :XX-12 WW-3-242 126 ~ORP 9,942.86 :XX-10 WW-3-248 130 ~TRONGHANDS LOGISTICS 9,642.86 K:ORP :XX-10 WW-3-248 130 ~TRONGHANDS LOGISTICS 17,014.29 K=ORP :XX-12 WW-3-248 130 ~TRONGHANDS LOGISTICS 6,171.43 r=oRP :XX-12 WW-3-248 130 STRONGHANDS LOGISTICS 14,485.71 XX-12 WW-3-257 14194 CORP 87.27 XX-12 WW-3-257 14194 ~TRONGHANDS LOGISTICS 87.27 :XX-12 WW-3-257 14194 CORP XX-12 WW-3-257 14194 ~TRONGHANDS LOGISTICS 392.72 :XX-12 WW-3-257 14194 CORP 610.90 XX-12 WW-3-257 14194 STRONGHANDS LOGISTICS 1,221.81 :XX-12 WW-3-270 14232 CORP 1,876.35 :XX-12 WW-3-270 14232 STRONGHANDS LOGISTICS :XX-12 WW-3-270 14232 CORP 87.27 XX-12 WW-3-270 14232 87.27 :XX-12 WW-3-270 14232 TRANSCOM CARGO SERVICES 425.45 XX-12 WW-3-270 14232 436.36 TRANSCOM CARGO SERVICES 551.79 616.36 TRANSCOM CARGO SERVICES TRANSCOM CARGO SERVICES TRANSCOM CARGO SERVICES TRANSCOM CARGO SERVICES TRANSCOM CARGO SERVICES TRANSCOM CARGO SERVICES j:rRANSCOM CARGO SERVICES iTRANSCOM CARGO SERVICES iTRANSCOM CARGO SERVICES iTRANSCOM CARGO SERVICES

RESOLUTION CTA CASE NOS. 8388, 8389 & 8390 Page 24 of32 :XX-12 WW-3-270 14232 TRANSCOM CARGO SERVICES 916.36 :XX-12 WW-3-270 14232 TRANSCOM CARGO SERVICES 1,003.63 :XX-12 WW-3-270 14232 jTRANSCOM CARGO SERVICES 1,614.53 :XX-12 WW-3-270 14232 lfRANSCOM CARGO SERVICES 1,701.81 :XX-12 WW-3-270 14232 lfRANSCOM CARGO SERVICES 2,356.35 :XX-12 WW-3-278 14269 lfRANSCOM CARGO SERVICES :XX-12 WW-3-278 14269 ITRANSCOM CARGO SERVICES 76.36 :XX-12 WW-3-278 14269 lfRANSCOM CARGO SERVICES 87.27 :XX-12 WW-3-278 14269 ITRANSCOM CARGO SERVICES 305.45 :XX-12 WW-3-278 14269 lfRANSCOM CARGO SERVICES 414.55 :XX-11 WW-3-303 14389 lfRANSCOM CARGO SERVICES 1,701.81 :XX-11 WW-3-303 14389 lfRANSCOM CARGO SERVICES 87.27 :XX-11 WW-3-303 14389 lfRANSCOM CARGO SERVICES 87.27 :XX-11 WW-3-303 14389 lfRANSCOM CARGO SERVICES 250.91 :XX-11 WW-3-303 14389 lfRANSCOM CARGO SERVICES 305.45 :XX-11 WW-3-303 14389 lfRANSCOM CARGO SERVICES 610.90 :XX-11 WW-3-303 14389 TRANSCOM CARGO SERVICES 687.27 :XX-11 WW-3-303 14389 TRANSCOM CARGO SERVICES 698.18 :XX-11 WW-3-303 14389 TRANSCOM CARGO SERVICES 1,963.62 :XX-10 WW-3-314 TRI-G TRUCKING SERVICES,INC 3,010.89 :XX-10 WW-3-314 747 TRI-G TRUCKING SERVICES,INC 37.50 :XX-12 WW-3-314 747 TRI-G TRUCKING SERVICES,INC 2,400.00 :XX-12 WW-3-314 747 TRI-G TRUCKING SERVICES,INC 675.00 :XX-12 WW-3-314 747 TRI-G TRUCKING SERVICES,INC 675.00 :XX-12 WW-3-314 747 TRI-G TRUCKING SERVICES,INC 1,028.57 :XX-12 WW-3-314 747 TRI-G TRUCKING SERVICES,INC 1,028.57 :XX-12 WW-3-331 747 ![RI-G TRUCKING SERVICES,INC 2,400.00 :XX-12 WW-3-331 753 !TRI-G TRUCKING SERVICES,INC 707.14 :XX-12 WW-3-331 753 lfRI-G TRUCKING SERVICES,INC 3,600.00 :XX-12 WW-3-331 753 lfRI-G TRUCKING SERVICES,INC 4,800.00 :XX-12 WW-3-342 753 lfRI-G TRUCKING SERVICES,INC 7,200.00 :XX-12 WW-3-342 760 lfRI-G TRUCKING SERVICES,INC 2,400.00 :XX-10 WW-3-356 760 lfRI-G TRUCKING SERVICES,INC 2,400.00 :XX-12 WW-3-356 765 lfRI-G TRUCKING SERVICES,INC 123.22 :XX-12 WW-3-356 765 lfRI-G TRUCKING SERVICES,INC 128.57 :XX-12 WW-3-356 765 lfRI-G TRUCKING SERVICES,INC 257.14 :XX-12 WW-3-356 765 lfRI-G TRUCKING SERVICES,INC 1,200.00 :XX-12 WW-3-356 765 lfRI-G TRUCKING SERVICES,INC 4,800.00 :XX-12 WW-3-356 765 TRI-G TRUCKING SERVICES,INC 6,000.00 :XX-12 WW-3-356 765 TRI-G TRUCKING SERVICES,INC 7,200.00 :XX-12 WW-3-356 765 TRI-G TRUCKING SERVICES,INC 7,200.00 :XX-11 WW-3-369 765 TRI-G TRUCKING SERVICES,INC 14,400.00 :XX-11 WW-3-369 770 TRI-G TRUCKING SERVICES,INC 594.64 :XX-11 WW-3-369 770 TRI-G TRUCKING SERVICES,INC 1,414.29 :XX-11 WW-3-369 770 TRI-G TRUCKING SERVICES,INC 1,414.29 :XX-11 WW-3-369 770 TRI-G TRUCKING SERVICES,INC 3,600.00 :XX-11 WW-3-369 770 TRI-G TRUCKING SERVICES,INC 3,600.00 :XX-12 WW-4-13 770 DAMLAR TRADING 8,400.00 :XX-12 WW-4-13 80 DAMLAR TRADING 707.14 :XX-12 WW-4-13 80 PAMLAR TRADING 1,767.86 :XX-12 WW-4-13 80 pAMLAR TRADING 6,000.00 80 9,600.00

RESOLUTION CTA CASE NOS. 8388, 8389 & 8390 :XX-12 WW-4-13 80 IDAMLAR TRADING 9,600.00 :XX-12 WW-4-13 80 iOAMLAR TRADING 10,800.00 XX-12 WW-4-13 80 DAMLAR TRADING 14,400.00 :XX-12 WW-4-33 81 DAMLAR TRADING :XX-12 WW-4-33 81 DAMLAR TRADING 300.00 :XX-12 WW-4-33 81 DAMLAR TRADING 300.00 XX-12 WW-4-33 81 DAMLAR TRADING 342.86 XX-12 WW-4-33 81 DAMLAR TRADING 2,400.00 XX-12 WW-4-33 81 DAMLAR TRADING 2,400.00 :XX-12 WW-4-33 81 DAMLAR TRADING 4,800.00 :XX-12 WW-4-33 81 pAMLAR TRADING 6,000.00 :XX-12 WW-4-33 81 IDAMLAR TRADING 6,000.00 :XX-12 WW-4-33 81 iDAMLAR TRADING 6,000.00 :XX-12 WW-4-33 81 pAMLAR TRADING 7,200.00 XX-12 WW-4-33 81 iDAMLAR TRADING 8,400.00 WW-4-33 81 iOAMLAR TRADING 9,600.00 ~"X-12 WW-4-45 83 PAMLAR TRADING 12,000.00 ~"X-12 WW-4-45 83 iOAMLAR TRADING 471.43 ~"X-12 WW-4-45 83 IDAMLAR TRADING 707.14 WW-4-45 83 pAMLAR TRADING 6,000.00 :XX-12 WW-4-45 83 IDAMLAR TRADING 8,400.00 WW-4-45 83 iDAMLAR TRADING 9,600.00 ~"X-12 WW-4-45 83 iOAMLAR TRADING 9,600.00 WW-4-45 83 PAMLAR TRADING 10,800.00 XX-12 WW-4-57 84 iOAMLAR TRADING 12,000.00 XX-12 WW-4-57 84 PAMLAR TRADING XX-12 WW-4-57 84 pAMLAR TRADING 37.50 :XX-12 WW-4-57 84 PAMLAR TRADING 428.57 :XX-12 WW-4-57 84 pAMLAR TRADING 9,600.00 :XX-12 WW-4-57 84 iDAMLAR TRADING 10,800.00 :XX-12 WW-4-68 85 iDAMLAR TRADING 10,800.00 :XX-12 WW-4-68 85 bAMLAR TRADING 13,200.00 :XX-12 WW-4-68 85 DAMLAR TRADING 428.57 :XX-12 WW-4-68 85 DAMLAR TRADING 7,200.00 :XX-11 WW-4-68 85 DAMLAR TRADING 7,200.00 :XX-11 WW-4-68 85 PAMLAR TRADING 8,400.00 XX-11 WW-4-68 85 iOAMLAR TRADING 10,800.00 :XX-11 WW-4-68 85 PAMLAR TRADING 10,800.00 XX-11 WW-4-73 215 !EXPLORE TRANSPORT CORP 12,000.00 :XX-11 WW-4-88 223 !EXPLORE TRANSPORT CORP 13,200.00 :XX-11 WW-4-88 223 !EXPLORE TRANSPORT CORP 750.00 :XX-11 WW-4-88 223 !EXPLORE TRANSPORT CORP 712.50 XX-10 WW-4-97 228 !EXPLORE TRANSPORT CORP 750.00 :XX-12 WW-4-97 228 !EXPLORE TRANSPORT CORP 1,500.00 XX-12 WW-4-97 228 !EXPLORE TRANSPORT CORP 428.57 :XX-12 WW-4-108 232 !EXPLORE TRANSPORT CORP 707.14 XX-12 WW-4-108 232 !EXPLORE TRANSPORT CORP 712.50 :XX-12 WW-4-108 232 !EXPLORE TRANSPORT CORP 712.50 XX-12 ~MPEX PRO LOGISTICS 750.00 XX-11 WW-4-162 1753 k:=ORPORATION 750.00 XX-11 WW-4-176 1758 ~MPEX PRO LOGISTICS :XX-11 1,200.00 1,242.86 ~"X-12 ~"X-12

RESOLUTION CTA CASE NOS. 8388, 8389 & 8390 XX-11 WW-4-197 1766 ~ORPORATION 707.14 XX-11 WW-4-197 1766 ~MPEX PRO LOGISTICS 750.00 XX-11 WW-4-197 1766 ~ORPORATION 1,200.00 XX-11 WW-4-197 1766 ~MPEX PRO LOGISTICS 2,475.00 XX-11 WW-4-197 1766 3,680.36 XX-11 WW-4-197 1766 k:=ORPORATION 3,723.21 XX-11 WW-4-200 1297 ~MPEX PRO LOGISTICS 750.00 XX-12 WW-4-222 143 ~ORPORATION 750.00 XX-12 WW-4-222 143 ~MPEX PRO LOGISTICS 2,442.86 XX-12 WW-4-222 143 ~ORPORATION 6,171.43 XX-12 WW-4-222 143 ~MPEX PRO LOGISTICS 9,642.86 XX-12 WW-4-222 143 ~ORPORATION 11,014.29 XX-12 WW-4-222 143 ~MPEX PRO LOGISTICS 16,923.21 XX-10 WW-4-227 148 1,200.00 XX-10 WW-4-227 148 ~ORPORATION 2,400.00 XX-10 WW-4-227 148 12,080.36 XX-10 WW-4-227 148 R.N. QUIAMBAO CUSTOMS 13,371.43 L'C-12 WW-4-227 148 BROK 750.00 XX-12 WW-4-227 148 13,366.07 L'C-12 WW-4-240 153 STRONGHANDS LOGISTICS 1,794.64 XX-12 WW-4-240 153 CORP 6,085.71 XX-12 WW-4-240 153 11,014.29 L'C-12 WW-4-240 153 STRONGHANDS LOGISTICS 12,589.29 XX-12 WW-4-240 153 CORP 13,178.57 XX-12 WW-4-240 153 13,435.71 XX-12 WW-4-240 153 ~TRONGHANDS LOGISTICS 15,808.93 XX-10 WW-4-249 158 CORP 13,800.00 ~TRONGHANDS LOGISTICS CORP STRONGHANDS LOGISTICS CORP STRONGHANDS LOGISTICS CORP STRONGHANDS LOGISTICS CORP STRONGHANDS LOGISTICS CORP STRONGHANDS LOGISTICS CORP STRONGHANDS LOGISTICS CORP STRONGHANDS LOGISTICS CORP STRONGHANDS LOGISTICS CORP STRONGHANDS LOGISTICS ~ORP ~TRONGHANDS LOGISTICS ~ORP ~TRONGHANDS LOGISTICS k:=ORP ~TRONGHANDS LOGISTICS ~ORP ~TRONGHANDS LOGISTICS ~ORP ~TRONGHANDS LOGISTICS ~ORP ~TRONGHANDS LOGISTICS ~ORP ~TRONGHANDS LOGISTICS ~ORP

RESOLUTION CTA CASE NOS. 8388, 8389 & 8390 :XX-12 WW-4-249 158 STRONGHANDS LOGISTICS 3,664.29 :XX-12 WW-4-249 158 ~ORP 6,557.14 :XX-12 WW-4-249 158 ~TRONGHANDS LOGISTICS 9,857.14 ~ORP :XX-12 WW-4-249 158 ~TRONGHANDS LOGISTICS 12,214.29 k:=ORP :XX-12 WW-4-249 158 STRONGHANDS LOGISTICS 14,694.64 K:ORP :XX-11 WW-4-259 161 STRONGHANDS LOGISTICS 8,550.00 :XX-11 WW-4-259 161 ~ORP 12,300.00 :XX-11 WW-4-259 161 ~TRONGHANDS LOGISTICS 13,435.71 :XX-11 WW-4-259 161 ~ORP 15,026.79 :XX-11 WW-4-259 161 ~TRONGHANDS LOGISTICS 15,814.29 CORP :XX-11 WW-4-259 161 ~TRONGHANDS LOGISTICS 15,857.14 :XX-10 WW-4-275 14442 CORP 436.36 :XX-12 WW-4-275 14442 STRONGHANDS LOGISTICS 87.27 :XX-12 WW-4-275 14442 CORP 207.27 :XX-12 WW-4-275 14442 STRONGHANDS LOGISTICS 305.45 :XX-12 WW-4-275 14442 CORP 496.36 :XX-12 WW-4-275 14442 STRONGHANDS LOGISTICS 545.45 :XX-12 WW-4-275 14442 CORP 665.45 :XX-12 WW-4-275 14442 TRANSCOM CARGO SERVICES :XX-12 WW-4-275 14442 TRANSCOM CARGO SERVICES 1,396.35 :XX-12 WW-4-284 14499 TRANSCOM CARGO SERVICES 3,927.25 :XX-12 WW-4-284 14499 TRANSCOM CARGO SERVICES :XX-12 WW-4-284 14499 jTRANSCOM CARGO SERVICES 174.54 :XX-12 WW-4-284 14499 ifRANSCOM CARGO SERVICES 261.82 :XX-12 WW-4-284 14499 lfRANSCOM CARGO SERVICES 392.72 :XX-12 WW-4-284 14499 ifRANSCOM CARGO SERVICES 654.54 :XX-12 WW-4-290 14516 lfRANSCOM CARGO SERVICES 1,221.81 :XX-12 WW-4-290 14516 ifRANSCOM CARGO SERVICES 4,756.33 :XX-12 WW-4-290 14516 lfRANSCOM CARGO SERVICES 261.82 :XX-12 WW-4-290 14516 ifRANSCOM CARGO SERVICES 654.54 :XX-12 WW-4-290 14516 lfRANSCOM CARGO SERVICES 3,092.71 :XX-11 WW-4-297 14543 TRANSCOM CARGO SERVICES 3,419.98 :XX-11 WW-4-297 14543 TRANSCOM CARGO SERVICES 3,534.52 :XX-11 WW-4-297 14543 TRANSCOM CARGO SERVICES 300.00 :XX-11 WW-4-297 14543 TRANSCOM CARGO SERVICES 349.09 :XX-11 WW-4-297 14543 TRANSCOM CARGO SERVICES 436.36 :XX-11 WW-4-297 14543 TRANSCOM CARGO SERVICES 523.63 :XX-11 WW-4-305 14567 TRANSCOM CARGO SERVICES 1,674.53 :XX-11 WW-4-305 14567 TRANSCOM CARGO SERVICES 4,014.52 :XX-11 WW-4-305 14567 TRANSCOM CARGO SERVICES 174.54 :XX-11 WW-4-305 14567 TRANSCOM CARGO SERVICES 392.72 :XX-11 WW-4-305 14567 TRANSCOM CARGO SERVICES 654.54 TRANSCOM CARGO SERVICES 916.36 lfRANSCOM CARGO SERVICES 1,178.17 ifRANSCOM CARGO SERVICES lfRANSCOM CARGO SERVICES iTRANSCOM CARGO SERVICES ifRANSCOM CARGO SERVICES lfRANSCOM CARGO SERVICES

RESOLUTION CTA CASE NOS. 8388, 8389 & 8390 XX-11 WW-4-305 14567 rRANSCOM CARGO SERVICES 1,745.44 XX-11 WW-4-305 14567 iTRANSCOM CARGO SERVICES 4,843.60 XX-12 WW-4-320 777 !TRI-G TRUCKING SERVICES,INC 3,600.00 XX-12 WW-4-320 777 !TRI-G TRUCKING SERVICES,INC 7,200.00 XX-12 WW-4-320 777 !TRI-G TRUCKING SERVICES,INC 7,200.00 XX-12 WW-4-334 !TRI-G TRUCKING SERVICES,INC XX-12 WW-4-334 784 !TRI-G TRUCKING SERVICES,INC 675.00 XX-12 WW-4-334 784 !TRI-G TRUCKING SERVICES,INC 1,200.00 XX-12 WW-4-334 784 !TRI-G TRUCKING SERVICES,INC 1,242.86 XX-12 WW-4-334 784 !TRI-G TRUCKING SERVICES,INC 2,400.00 XX-12 WW-4-334 784 !TRI-G TRUCKING SERVICES,INC 2,400.00 XX-12 WW-4-334 784 !TRI-G TRUCKING SERVICES,INC 3,600.00 XX-12 WW-4-361 784 !TRI-G TRUCKING SERVICES,INC 4,800.00 XX-12 WW-4-361 794 !TRI-G TRUCKING SERVICES,INC XX-12 WW-4-361 794 !TRI-G TRUCKING SERVICES,INC 42.86 XX-12 WW-4-361 794 !TRI-G TRUCKING SERVICES,INC 707.14 XX-12 WW-4-361 794 !TRI-G TRUCKING SERVICES,INC 808.93 XX-12 WW-4-361 794 !TRI-G TRUCKING SERVICES,INC 830.36 XX-12 WW-4-361 794 !TRI-G TRUCKJNG SERVICES,INC 1,200.00 XX-12 WW-4-361 794 !TRI-G TRUCKJNG SERVICES,INC 1,200.00 XX-12 WW-4-361 794 !TRI-G TRUCKING SERVICES,INC 2,400.00 XX-12 WW-4-376 794 TRI-G TRUCKING SERVICES,INC 4,800.00 XX-12 WW-4-376 798 TRI-G TRUCKING SERVICES,INC 6,000.00 XX-12 WW-4-376 798 TRI-G TRUCKING SERVICES,INC 857.14 XX-12 WW-4-376 798 TRI-G TRUCKING SERVICES,INC 1,200.00 X."X-12 WW-4-376 798 TRI-G TRUCKING SERVICES,INC 1,200.00 XX-12 WW-4-376 798 TRI-G TRUCKING SERVICES,INC 2,400.00 XX-12 WW-4-376 798 TRI-G TRUCKING SERVICES,INC 2,400.00 XX-12 WW-4-376 798 TRI-G TRUCKING SERVICES,INC 2,432.14 XX-12 WW-4-376 798 TRI-G TRUCKING SERVICES,INC 3,600.00 XX-11 WW-4-389 798 TRI-G TRUCKING SERVICES,INC 4,800.00 XX-11 WW-4-389 804 TRI-G TRUCKING SERVICES,INC 6,000.00 XX-11 WW-4-389 804 TRI-G TRUCKING SERVICES,INC 300.00 XX-11 WW-4-389 804 TRI-G TRUCKING SERVICES,INC 1,200.00 XX-11 WW-4-389 804 TRI-G TRUCKING SERVICES,INC 2,400.00 XX-11 WW-4-389 804 TRI-G TRUCKING SERVICES,INC 3,600.00 XX-10 WW-5-12 804 DAMLAR TRADING 3,600.00 XX-12 WW-5-12 87 DAMLAR TRADING 4,800.00 XX-12 WW-5-12 87 DAMLAR TRADING 6,000.00 XX-12 WW-5-12 87 DAMLAR TRADING 514.28 XX-12 WW-5-12 87 PAMLAR TRADING 9,600.00 XX-12 WW-5-12 87 PAMLAR TRADING 9,600.00 XX-12 WW-5-12 87 PAMLAR TRADING 12,000.00 XX-12 WW-5-12 87 pAMLAR TRADING 13,200.00 XX-12 WW-5-29 87 pAMLAR TRADING 13,200.00 XX-12 WW-5-29 88 PAMLAR TRADING 14,400.00 XX-12 WW-5-29 88 PAMLAR TRADING XX-12 WW-5-29 88 pAMLAR TRADING 37.50 XX-12 WW-5-29 88 PAMLAR TRADING 300.00 XX-12 WW-5-29 88 pAMLAR TRADING 557.14 XX-12 WW-5-29 88 PAMLAR TRADING 4,800.00 88 7,200.00 8,400.00 8,400.00

RESOLUTION CTA CASE NOS. 8388, 8389 & 8390 XX-12 WW-5-29 88 DAMLAR TRADING 9,600.00 XX-12 WW-5-29 88 DAMLAR TRADING 10,800.00 XX-12 WW-5-29 88 10,800.00 XX-12 WW-5-41 89 PAMLAR TRADING XX-12 WW-5-41 89 pAMLAR TRADING 6,000.00 XX-12 WW-5-41 89 8,400.00 XX-12 WW-5-41 89 pAMLAR TRADING 8,400.00 XX-12 WW-5-41 89 8,400.00 XX-12 WW-5-41 89 PAMLAR TRADING 8,400.00 XX-12 WW-5-41 89 pAMLAR TRADING 9,600.00 XX-12 WW-5-51 90 PAMLAR TRADING 9,600.00 XX-12 WW-5-51 90 pAMLAR TRADING XX-12 WW-5-51 90 707.14 XX-12 WW-5-51 90 PAMLAR TRADING 10,800.00 XX-12 WW-5-51 90 PAMLAR TRADING 12,000.00 XX-12 WW-5-51 90 PAMLAR TRADING 12,000.00 XX-12 WW-5-51 90 pAMLAR TRADING 13,200.00 XX-12 WW-5-68 244 14,400.00 XX-12 WW-5-84 285 pAMLAR TRADING 14,400.00 XX-12 WW-5-84 285 XX-12 WW-5-84 285 PAMLAR TRADING 750.00 XX-12 WW-5-84 285 pAMLAR TRADING 707.14 XX-12 WW-5-84 285 750.00 pAMLAR TRADING 750.00 XX-12 WW-5-133 1779 !EXPLORE TRANSPORT CORP 1,419.64 1,457.14 L"X-12 WW-5-133 1779 !EXPLORE TRANSPORT CORP !EXPLORE TRANSPORT CORP 675.00 XX-12 WW-5-133 1779 !EXPLORE TRANSPORT CORP !EXPLORE TRANSPORT CORP 1,200.00 XX-12 WW-5-133 1779 !EXPLORE TRANSPORT CORP ~MPEX PRO LOGISTICS 1,200.00 XX-12 WW-5-133 1779 K:ORPORATION ~MPEX PRO LOGISTICS 1,419.64 XX-12 WW-5-133 1779 k:=ORPORATION ~MPEX PRO LOGISTICS 1,425.00 XX-12 WW-5-133 1779 k:=ORPORATION ~MPEX PRO LOGISTICS 2,400.00 XX-12 WW-5-149 1785 k:=ORPORATION ~MPEX PRO LOGISTICS 6,042.86 XX-12 WW-5-149 1785 k:=ORPORATION ~MPEX PRO LOGISTICS 675.00 XX-12 WW-5-149 1785 K:ORPORATION ~MPEX PRO LOGISTICS 712.50 XX-12 WW-5-149 1785 CORPORATION MPEX PRO LOGISTICS 712.50 XX-12 WW-5-149 1785 CORPORATION MPEX PRO LOGISTICS 1,200.00 XX-12 WW-5-149 1785 CORPORATION MPEX PRO LOGISTICS 1,200.00 L"X-12 WW-5-172 1788 K:ORPORATION ~MPEX PRO LOGISTICS 1,387.50 XX-12 WW-5-172 1788 ~ORPORATION MPEX PRO LOGISTICS 1,200.00 CORPORATION MPEX PRO LOGISTICS 7,242.86 CORPORATION MPEX PRO LOGISTICS CORPORATION MPEX PRO LOGISTICS CORPORATION

RESOLUTION CTA CASE NOS. 8388, 8389 & 8390 Page 30 of32 XX-12 WW-5-182 STRONGHANDS LOGISTICS 2,485.71 170 CORP XX-12 WW-5-182 7,328.57 STRONGHANDS LOGISTICS XX-12 WW-5-182 170 CORP 9,771.43 XX-12 WW-5-182 sTRONGHANDS LOGISTICS 12,214.29 170 CORP XX-12 WW-5-182 13,585.71 sTRONGHANDS LOGISTICS XX-12 WW-5-182 170 CORP 14,700.00 XX-12 WW-5-182 STRONGHANDS LOGISTICS 15,900.00 170 CORP L"X-12 WW-5-189 6,107.14 sTRONGHANDS LOGISTICS XX-12 WW-5-189 170 ~ORP 13,457.14 XX-12 WW-5-189 STRONGHANDS LOGISTICS 14,700.00 170 CORP XX-12 WW-5-189 14,742.86 STRONGHANDS LOGISTICS XX-12 WW-5-195 175 CORP 712.50 XX-12 WW-5-195 pTRONGHANDS LOGISTICS 12,428.57 175 ~ORP XX-12 WW-5-195 12,428.57 STRONGHANDS LOGISTICS XX-12 WW-5-195 175 CORP 13,623.21 XX-12 WW-5-209 ~TRONGHANDS LOGISTICS 4,885.71 175 ~ORP XX-12 WW-5-209 13,457.14 ~TRONGHANDS LOGISTICS XX-12 WW-5-209 178 K:;ORP 14,614.29 XX-12 WW-5-209 ~TRONGHANDS LOGISTICS 14,657.14 178 K:ORP XX-12 WW-5-209 15,942.86 XX-12 WW-5-216 pTRONGHANDS LOGISTICS 430.91 XX-12 WW-5-216 178 K:;ORP 741.81 XX-12 WW-5-216 XX-12 WW-5-216 pTRONGHANDS LOGISTICS 1,090.90 XX-12 WW-5-216 178 ~ORP 1,396.35 XX-12 WW-5-225 3,927.25 XX-12 WW-5-225 ~TRONGHANDS LOGISTICS XX-12 WW-5-225 166/167 r:oRP 38.18 XX-12 WW-5-225 169.10 XX-12 WW-5-225 ~TRONGHANDS LOGISTICS 741.81 L"X-12 WW-5-225 166/167 K:ORP 916.37 XX-12 WW-5-225 959.99 L"X-12 WW-5-232 ~TRONGHANDS LOGISTICS 1,439.99 XX-12 WW-5-232 166/167 K:;ORP 1,483.62 452.72 ~TRONGHANDS LOGISTICS 698.18 166/167 K:;ORP STRONGHANDS LOGISTICS 166/167 CORP 14583 TRANSCOM CARGO SERVICES 14583 TRANSCOM CARGO SERVICES 14583 TRANSCOM CARGO SERVICES 14583 TRANSCOM CARGO SERVICES 14583 TRANSCOM CARGO SERVICES 14598 TRANSCOM CARGO SERVICES 14598 TRANSCOM CARGO SERVICES 14598 TRANSCOM CARGO SERVICES 14598 TRANSCOM CARGO SERVICES 14598 TRANSCOM CARGO SERVICES 14598 TRANSCOM CARGO SERVICES 14598 TRANSCOM CARGO SERVICES 14636 TRANSCOM CARGO SERVICES 14636 TRANSCOM CARGO SERVICES

RESOLUTION CTA CASE NOS. 8388, 8389 & 8390 :X.."X-12 WW-5-232 14636 TRANSCOM CARGO SERVICES 1,701.81 XX-12 WW-5-232 14636 4,625.42 XX-12 WW-5-232 14636 TRANSCOM CARGO SERVICES 6,458.14 XX-12 WW-5-242 14643 XX-12 WW-5-242 14643 rrRANSCOM CARGO SERVICES 92.40 XX-12 WW-5-242 14643 349.09 XX-12 WW-5-242 14643 rr'RANSCOM CARGO SERVICES 599.99 XX-12 WW-5-242 14643 1,309.08 XX-12 WW-5-242 14643 rr'RANSCOM CARGO SERVICES 2,967.25 XX-12 WW-5-256 6,545.41 XX-12 WW-5-256 814 rr'RANSCOM CARGO SERVICES 37.50 XX-12 WW-5-256 814 964.29 XX-12 WW-5-256 814 rr'RANSCOM CARGO SERVICES 2,400.00 XX-12 WW-5-256 814 3,600.00 XX-12 WW-5-256 814 rr'RANSCOM CARGO SERVICES 3,600.00 XX-12 WW-5-256 814 4,800.00 XX-12 WW-5-267 814 rr'RANSCOM CARGO SERVICES 6,000.00 XX-12 WW-5-267 821 160.71 XX-12 WW-5-267 821 rr'RI-G TRUCKING SERVICES,INC 557.14 XX-12 WW-5-267 821 942.86 XX-12 WW-5-267 821 rr'RI-G TRUCKING SERVICES,INC 1,200.00 XX-12 WW-5-274 821 1,414.29 XX-12 WW-5-274 827 rr'RI-G TRUCKING SERVICES,INC 707.14 XX-12 WW-5-274 827 1,350.00 XX-12 WW-5-274 827 rr'RI-G TRUCKING SERVICES,INC 1,414.29 XX-12 WW-5-278 827 2,432.15 XX-12 WW-5-278 830 rr'RI-G TRUCKING SERVICES,INC 1,200.00 XX-12 WW-5-278 830 1,414.29 830 rr'RI-G TRUCKING SERVICES,INC 2,400.00 rr'RI-G TRUCKING SERVICES,INC 3,198,555.57 rr'RI-G TRUCKING SERVICES,INC 712.50 rr'RI-G TRUCKING SERVICES,INC 3,600.00 TRI-G TRUCKING SERVICES,INC 13,451.79 TRI-G TRUCKING SERVICES,INC 17,764.29 TRI-G TRUCKING SERVICES,INC 675.00 1,414.29 rr'RI-G TRUCKING SERVICES,INC 2,089.29 rr'RI-G TRUCKING SERVICES,INC 3,218,409.15 rr'RI-G TRUCKING SERVICES,INC rr'RI-G TRUCKING SERVICES,INC rr'RI-G TRUCKING SERVICES,INC rTRI-G TRUCKING SERVICES,INC TRI-G TRUCKING SERVICES,INC Subtotal p The supporting officialreceipts were denied in the Resolution dated March 20, 2013 and VAT was not separately indicated in the official receipts STRONGHANDS LOGISTICS p :X.."X-11 WW-3-384 133 CORP sTRONGHANDS LOGISTICS XX-11 WW-3-384 133 CORP STRONGHANDS LOGISTICS XX-11 WW-3-384 133 CORP Subtotal p Supported by officialreceipts without the word "VAT" after the supplier's TIN XX-10 WW-3-133 3725 HANA NET PHILS., CO. INC p XX-10 WW-3-143 3784 HANA NET PHILS., CO. INC Subtotal p Total p In sum, petitioner failed to properly substantiate its entire input VAT r claim in the amount ofP4,605,610.45, as shown below:

RESOLUTION p 4,605,610.45 CTA CASE NOS. 8388, 8389 & 8390 Page 32 of 32 p 1,387,201.30 4,605,610.45 3,218,409.15 Total Input VAT Claimed Less: Disallowances p 0.00 Per ICPA report Per this Court's further verification Refundable Input VAT "The provts10ns of Sections 113 and 237 of the NIRC of 1997, as amended, and Section 4.108-1 of RR No. 7-95, are clear in enumerating the invoicing requirements necessary to be shown in order to qualify as duly registered receipts or sales or commercial invoices issued by VAT-registered entities, such as petitioner herein, for the purpose of claiming for refund of creditable input tax due or paid attributable to any zero-rated or effectively zero-rates sales. Absent compliance, the unavoidable result is immediate denial of the claim."14 Based on the foregoing, petitioner cannot claim the alleged unutilized input VAT. Accordingly, there is no necessity to discuss the issue of whether the claimed input VAT was not applied against any output VAT during the period of claim and in the succeeding quarters. WHEREFORE, premises considered, petitioner's "Motion for Reconsideration" is DENIED for lack of merit. SO ORDERED. WE CONCUR: MA. BELEN M. RINGPIS-LIBAN Associate Justice LOVELL ~AUTISTA ESPE R. FABON-VICTORINO ssociate Justice 14 Miramar Fish Company, Inc. vs. Commissioner of Internal Revenue, G.R. No. 185432, June 4, 2014.