KEANSBURG MARKETING CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY THIRD DIVISION KEANSBURG MARKETING CTA CASE NO. 9076 CORPORATION, Members: Petitioner, -versus- BAUTISTA, Chairperson; FASON-VICTORINO, and RINGPIS LIBAN, IL_ COMMISSIONER OF Promulgated: INTERNAL REVENUE, x- - - - - - - - - - - - Respondent. - - -~- ~_~~c.l ~~h'-4n~-~ ~L-� ~- ,~-� ~ ~ -~ ~:~~ f!.~. ~-.:. -- - -X ----- ---- DECISION Fabon-Victorino, J.: In this Petition for Review filed on June 22, 2015, petitioner Keansburg Marketing Corporation seeks to nullify and cancel the Formal Assessment Notice dated October 22, 2014, issued by respondent Commissioner of Internal Revenue (CIR) for deficiency Value-Added Tax (VAT) covering the period January 1 to June 30, 2012, in the total amount of P113,580,794.29, inclusive of interest, for lack of factual and legal bases. THE FACTS Petitioner is a domestic corporation whose office is located at 114 Legaspi Street, Legaspi Village, Makati City1 . It is registered with the Securities and Exchange Commission (SEC) with Company Registration No. AS091- 194028 issued on August 2, 1991, and with the Bureau of 1 Par. 1, Summary of Admitted Facts, Joint Stipulation of Facts and Issues (JSFI), vol. 2 docket, p. 575. /

Decision CTA CASE NO. 9076 Internal Revenue (BIR) with Tax Identification Number (TIN) 005-011-362-000. 2 Petitioner is primarily engaged in the business of buying, selling, distributing, and marketing at wholesale and retail of fermented liquor, bottled water, and other beverages. 3 Respondent, on the other hand, as head of the Bureau of Internal Revenue (SIR), has the authority to decide disputed assessments, refunds of internal revenue taxes, fees or other charges, penalties imposed in relation thereto or other matters arising under the National Internal Revenue Code (NIRC) or other laws or portions thereof administered by the BIR. He holds office at the SIR National Office Building, Agham Road, Diliman, Quezon City. For the period covering January to June 30, 2012, petitioner manually filed its Monthly and Quarterly VAT Returns as follows: PERIOD COVERED (2012) DATE FILED January February 20, 20124 February March 19, 20125 First Quarter April 25, 20126 April May 21, 20127 May June 20, 20128 July 23, 20159 Second Quarter On March 18, 2013, petitioner received Letter of Authority (LOA) No. VOS-2013-00000121 10 dated March 14, 2013, authorizing Revenue Officer (RO) Jenny Ferrera and Group Supervisor (GS) Renan Plata of BIR Revenue District No. V08-Assessment Division, to conduct an examination of petitioner's books of accounts and other accounting records 2 Par. 3, Summary of Admitted Facts, JSFI, val. 2 docket, p. 575. 3 Par. 4, Summary of Admitted Facts, JSFI, val. 2 docket, p. 575. 4 Exhibits "P-6" and "P-6-a". 5 Exhibits "P-7" and "P-7-a". 6 Exhibits "P-8" and "P-8-a". 7 Exhibits "P-9" and "P-9-a". 8 Exhibits "P-10" and "P-10-a". 9 Exhibits "P-11" and "P-11-a". / 10 Exhibit "R-2".

Decision CTA CASE NO. 9076 for VAT for the period January 1, 2012 to June 30, 2012, pursuant to BIR Revenue Memorandum Order (RMO) No. 20- 2012, VAT Audit Program. 11 Thereafter, respondent issued a Preliminary Assessment Notice12 (PAN) dated September 12, 2014, which petitioner received on September 15, 2014 with the attached Details of Discrepancies13 and Analysis of Sales per Third Party Information (TPI) from AITEID 14 for January to June 2012. On October 27, 2014, petitioner received a Formal Assessment Notice15 (FAN) dated October 22, 2014, Details of Discrepancies16, Assessment Notice No. VT-ELA16721-12- 14-100717 and Analysis of Sales per TPI from AITEID 18; assessing it for deficiency VAT in the alleged amount of P113,580,794.29, inclusive of interest, for taxable period January 1 to June 30, 2012. 19 On November 24, 2014, petitioner filed a Protest20 to the FAN with the Office of the Regional Director Jonas DP Amara of Revenue Region No. 8 - Makati, through a Request for Reconsideration of the assessment in the FAN21, praying for its cancellation and withdrawal. 22 On June 22, 2015, petitioner filed the instant Petition for Review23 claiming inaction on the part of respondent. In his Answer24, respondent posits that petitioner is being assessed for deficiency VAT for taxable period January 1, 2012 to June 30, 2012 as it failed to substantiate or controvert his findings in the administrative investigation 11 Par. 7, Summary of Admitted Facts, JSFI, vol. 2 docket, p. 575. 12 Exhibit "R-9". 13 Exhibit "R-9-b". 14 Exhibit "R-9-c". 15 Exhibits "P-1" and "R-10". 16 Exhibits "P-2" and "R-10-b". 17 Exhibit "P-3". 18 Exhibits "P-4" and "R-10-c". 19 Par. 5, Summary of Admitted Facts, JSFI, vol. 2 docket, p. 575. 20 Exhibit "P-5". 21 Par. 6, Summary of Admitted Facts, JSFI, vol. 2 docket, p. 575. 22 Par. 14, Summary of Admitted Facts, JSFI, vol. 2 docket, p. 576. 23 Vol. 1 docket, pp. 10-22. 24 Vol. 2 docket, pp. 509-513. /

Decision CTA CASE NO. 9076 conducted against it. In any event, due process requirements mandated under Section 228 of the NIRC of 1997, as amended, and implemented by Revenue Regulations No. 12-99 were complied with when the FAN and Letter of Demand dated October 22, 2014 with attached Details of Discrepancies were issued to petitioner. Precisely, petitioner was able to file a letter protest against the FAN. Further, the subject assessment was issued in accordance with law and regulations and is prima facie presumed correct and made in good faith. It is therefore incumbent upon petitioner to prove the contrary. Absent any proof of irregularities in the performance of official duties, the said VAT assessment should not be disturbed. 25 After the Pre-trial Conference, the parties filed their Joint Stipulation of Facts26 on November 4, 2015. With the issuance of the Pre-Trial Order on December 1, 201527, the Pre-Trial Conference was deemed terminated. During the trial, petitioner presented Reynaldo M. Tan and Norberta M. Resma as its witnesses. Witness Reynaldo M. Tan testified 28 that as petitioner's Manager, he oversees sales operation in the various branches of petitioner in Cabuyao and Sta. Cruz, Laguna, Lucena City, Calapan City and Puerto Princesa City. He likewise oversees the auditing of petitioner's sales officers and/or agents in the different areas of operation and ensures that the financial reporting to higher management and bookkeeping are timely accomplished, as well as petitioner's compliance with reportorial requirements of various government agencies. He further testified that he is in custody of documents pertinent to the assailed assessment, i.e., LOA No. V09- 2013-0000021 with SN: ELA201100016721 dated March 14, 25 Interprovincial Autobus Co., Inc. v. Collector of Internal Revenue, 98 Phil. 290; Sy Po, v. CTA, G.R. 81446, August 18, 1988; Dayrit, v. Cruz, L-39910, September 26, 1988; Cagayan Robina Sugar Milling Co. v. CA, G.R. 122451, October 12, 2000. 26 Vol. 2 docket, pp. 574-582. 27 Vol. 2 docket, pp. 837-845. 28 Exhibits "P-29" and "P-29-a". /

Decision CTA CASE NO. 9076 2013 pertaining to the VAT audit of petitioner for the period covering January to June 2012. After the LOA, petitioner received from respondent a Request for Presentation of Records to which it complied and submitted copies of its Articles of Incorporation, the 1st and 2nd Quarters Income Tax Return (ITR) for calendar year (CY) 2012, Summary Alphalist of Withholding Taxes (SAWT), BIR Form No. 2307 or the Certificate of Creditable Tax Withheld at Source for CY 2012, together with the Transmittal Letters dated April 22, 201329 and May 2, 201330 � Petitioner also submitted its Summary List of Purchases (SLP) for January to June 201231, Summary List of Sales (SLS) for January to June 201232, Trial Balance, General Ledger, Certifications of Purchases from its major suppliers of goods, Inventory List as of December 31, 2012, Inventory List as of June 30, 2012 and Schedule of Property, Plant and Equipment, Sales Invoices issued by petitioner to its customers and issued by petitioner's suppliers of goods, together with Transmittal Letters dated May 20, 2013 33, June 7, 201334, July 4, 201335, August 8, 201336 and August 15, 201337 . On July 17, 2014, petitioner paid its deficiency VAT in the amount of P978,391.4638 for the taxable period under audit investigation. On September 12, 2014, respondent issued a PAN against petitioner. This was followed by a FAN issued on October 27, 2014, with attached Details of Discrepancy, Assessment Notices and Analysis of Sales per TPI from AIETEID. On November 24, 2014, petitioner filed a Protest via a Request for Reconsideration particularly explaining the discrepancy between the BIR findings and its own record. 29 Exhibit "P-16". 30 Exhibit "P-17". 31 Exhibits "P-15" to "P-15-e". 32 Exhibits "P-14" to "P-14-e". 33 Exhibit "P-18". 34 Exhibit "P-19". 35 Exhibit "P-20". 36 Exhibit "P-21". 37 Exhibit "P-24". 38 Exhibits "P-27" and "P-27-a".

Decision CTA CASE NO. 9076 As to petitioner's alleged undeclared sales of P9,596,358.14, the witness stated that the observed discrepancy might have been due to the following, namely: 1) discrepancies in reporting of business or trade name between petitioner and its customers; 2) some of petitioner's customers did not provide their TIN or supplied the wrong TIN; 3) there were third parties who were not actual customers of petitioner but might have indicated petitioner's TIN in their SLPs; and 4) there might be a timing difference in the reporting of purchases in SLP on the part of petitioner's customers and reporting of sales on petitioner's SLS. Anent the disallowance of the input taxes amounting to P76,463,021.95 for the period of January to June 2012 for lack of supporting documents, the witness explained that petitioner submitted during the investigation invoices as well as certifications from Asia Brewery Incorporated39 and Interbev Philippines, Inc.40, to support its claim for input tax which proved inutile since petitioner's whole input tax remained disallowed. The witness believed that it is not required to attach all the supporting documents to credit input taxes in the VAT returns. Finally, as to petitioner's alleged liability for deficiency VAT and increments for the same taxable period, suffice it to say that the assessment was not broken down for the quarters covered. Witness Tan admitted that his testimony is merely based on the record. However, he knows that petitioner's VAT Returns were signed by petitioner's President, Rolando Chua, and that he had no participation in the preparation of the same. The transmittal letters he identified were not signed by any of petitioner's representatives. Based on the record, they were all faithful reproductions of the originals and were received by the BIR as evidenced by the latter's stamp mark. 39 Exhibit "P-22". 40 Exhibit "P-23".

Decision CTA CASE NO. 9076 The Court-commissioned Independent Certified Public Accountant (ICPA) Norberto M. Resma declared41 that he audited and evaluated petitioner's documents pertaining to the questioned deficiency VAT assessment issued by respondent in the amount of P113,580,794.29, inclusive of interest for taxable period January 1 to June 30, 2012. His investigation42 revealed that out of petitioner's alleged undeclared sales of P9,596,358.14, the amount of PS,158,171.55 was unsubstantiated, thus, it should be added to petitioner's taxable gross sales. Anent the unsupported Input Tax of P76,463,021.95, the amount of P1,420, 117.00 lacks supporting documents. Hence, out of the total assessment of around P113,000,000.00, the total amount of VAT due from petitioner is P89,447.72. The ICPA further testified that petitioner's alleged undeclared sales of P12,862,162.00 arose from third-party information which, upon his validation using the SLS submitted to the BIR, was reduced to P5,158,171.55. With respect to the unsupported input tax, he explained that petitioner's supporting documents consisting of official receipts and invoices complied with the invoicing requirements under NIRC of 1997, as amended. After Formal Offer of Evidence43, petitioner rested its case per Resolution dated April 18, 201644 � For his defense, respondent presented his lone witness, RO Attorney Renan A. Plata who testified45, that he has been employed with the BIR since 2004 and from September 3, 2012, he was with the Assessment Division - VAT Audit Group, BIR Revenue Region No. 8 - Makati. Together with RO Jenny A. Ferrera, he conducted the audit/examination of certain documents/records of petitioner, to determine its VAT liability, if any, for the period covering January 1 to June 30, 2012, pursuant to BIR Electronic LOA No. eLA201100016721 dated March 14, 201246 issued by then Regional Director Nestor 5. Valeroso. On March 18, 201347, 41 Exhibits "P-31" and "P-31-a". 42 !CPA Report dated November 23, 2015, Exhibits "P-29" and "P-29-a". 43 Vol. 3 docket, pp. 1117-1128. 44 Vol. 3 docket, pp. 1373-1374. 45 Exhibits "R-11" and "R-11-a". 46 Exhibit "R-2". 47 Exhibit "R-3-b".

Decision CTA CASE NO. 9076 said eLOA was received by petitioner together with the BIR Checklist of Requirements for VAT Audit48 � Due to petitioner's failure to submit documentary requirements, the BIR issued the First Request for Presentation of Records dated April 1, 201349, which petitioner received on April 3, 2013 50 . However, petitioner still failed to comply, hence, the Second and Final Notice dated April 16, 201351 was issued, which petitioner received on April 17, 2013 52 � Still, there was no compliance on the part of petitioner. In view thereof, respondent, through the Regional Director, issued a Subpoena Duces Tecum (SDT) No. RRS-2013-0003 dated July 23, 2013 53, to compel petitioner and its responsible officers to submit the required books of accounts and other pertinent records for VAT examination for the period covering January 1 to June 30, 2012. Notwithstanding its receipt on July 26, 201354, petitioner failed to submit the listed documents, prompting the BIR to issue a Letter dated Aril 22, 201455, containing a similar request for submission of certain documents. Since petitioner submitted irrelevant and incomplete documents, the investigating ROs proceeded with the VAT audit/examination to determine petitioner's VAT liability for the period covering January 1 to June 30, 2012, in accordance with the VAT Audit Procedures prescribed under Revenue Audit Memorandum Order (RAMO) No. 01-1999. Thereafter, they prepared an Undated Memorandum Report56 on the result of the investigation and the legal basis of the assessed deficiency VAT against petitioner for the period covering January 1 to June 30, 2012 and recommended to the BIR Regional Director, RR8-Makati, the issuance of a PAN. The PAN dated September 12, 2014 with attached Details of Discrepancies and Analysis of Sales per TPI from 48 Exhibit "R-3". 49 Exhibit "R-4". 50 Exhibit "R-4-b". 51 Exhibit "R-5". 52 Exhibit "R-5-b". 53 Exhibit "R-7". 54 Exhibit "R-7-b". 55 Exhibit "R-6". 56 Exhibit "R-8".

Decision CTA CASE NO. 9076 AITEID for January to June 201257 was issued to petitioner for deficiency VAT for the period January 1 to June 30, 2012 in the amount of P110,630,643.79 (inclusive of 20�/o interest). The PAN was followed by the FAN with Letter of Demand dated October 22, 2014 with attached Details of Discrepancies and Analysis of Sales per TPI from AITEID for January-June 201258 assessing petitioner for deficiency VAT for the same period but in the increased amount of P113,580,794.29 (inclusive of 20�/o interest). RO Plata opined that the Details of Discrepancies and Analysis of Sales per TPI from AITEID attached to the FAN and Letter of Demand informed petitioner of the factual and legal bases of the assessment for deficiency VAT issued against it. However, the witness admitted that the BIR was not able to secure the necessary certifications from the third parties. He further declared that the TPI came from the SIR's Integrated Data System, which was compared with petitioner's declared sales. However, since they were not allowed to access petitioner's record, the assessment notice was issued without validation. Neither was there any effort on their part to ask information from petitioner's suppliers given that petitioner is doing business all over Luzon, hence, it would be impractical to send letters to all of them. Thus, they decided to validate the information from petitioner itself whom they expected to have the records which they could use for purposes of tracing which undeclared sales and the particular suppliers. After respondent posted his Formal Offer of Evidence on August 30, 201659, he rested per Resolution dated October 4, 201660� On January 6, 201761 , the instant case was submitted for decision considering petitioner's Memorandum filed on 57 Exhibits "R-9" to "R-9-c". 58 Exhibits "R-10" to "R-10-c". 59 Vol. 3 docket, pp. 1415-1422. 60 Vol. 3 docket, p. 1431-1432. 61 Vol. 3 docket, pp. 1479-1480.

Decision CTA CASE NO. 9076 December 16, 201662, sans respondent's Memorandum63, despite directive. THE ISSUES The main issue64 submitted by the parties for the determination of the Court is as follows: Whether the petitioner is liable for the alleged deficiency value-added tax and increments for taxable period January to June 2012 in the amount of P113,580,794.29. THE COURT'S RULING The timeliness of the filing of the Petition for Review must first be ascertained. Section 228 of the National Internal Revenue Code (NIRC) of 1997, provides: Sec. 228. Protesting Assessment. - When the Commissioner or his duly authorized representative finds that proper taxes should be assessed, he shall first notify the taxpayer of his findings: Provided, however, That a preassessment notice shall not be required in the following cases: XXX XXX XXX The taxpayers shall be informed in writing of the law and the facts on which the assessment is made; otherwise, the assessment shall be void. Within a period to be prescribed by implementing rules and regulations, the taxpayer shall be required to respond to said notice. If the taxpayer fails to respond, the Commissioner or his duly authorized representative shall issue an assessment based on his findings. 62 Vol. 3 docket, pp. 1446-1448. 63 Per Records Verification Report dated December 19, 2016, vol. 3 docket, p. 1477. 64 Issues, JSFI, vol. 2 docket, p. 577.

Decision CTA CASE NO. 9076 Such assessment may be protested administratively by filing a request for reconsideration or reinvestigation within thirty (30) days from receipt of the assessment in such form and manner as may be prescribed by implementing rules and regulations. Within sixty (60) days from filing of the protest, all relevant supporting documents shall have been submitted; otherwise, the assessment shall become final. If the protest is denied in whole or in part, or is not acted upon within one hundred eighty (180) days from submission of documents, the taxpayer adversely affected by the decision or inaction may appeal to the Court of Tax Appeals within thirty (30) days from receipt of the said decision, or from the lapse of the one hundred eighty (180)-day period; otherwise, the decision shall become final, executory and demandable. Corollarily, Sections 3.1.4 and 3.1.5 of Revenue Regulations (RR) No. 12-99, state: SECTION 3. Due Process Requirement in the Issuance of a Deficiency Tax Assessment. - XXX XXX XXX 3 .1.4 Formal Letter of Demand and Assessment Notice. - The formal letter of demand and assessment notice shall be issued by the Commissioner or his duly authorized representative. The letter of demand calling for payment of the taxpayer's deficiency tax or taxes shall state the facts, the law, rules and regulations, or jurisprudence on which the assessment is based, otherwise, the formal letter of demand and assessment notice shall be void xxx." 3.1.5 Disputed Assessment. - The taxpayer or his duly authorized representative may protest administratively against the aforesaid formal letter of demand and assessment notice within thirty (30) days from date of receipt thereof. If there are several issues involved in the formal letter of demand and assessment notice but the taxpayer only disputes or protests against the validity of some of the issues raised, the taxpayer shall be required to pay the deficiency tax or taxes attributable to the

Decision CTA CASE NO. 9076 undisputed issues, in which case, a collection letter shall be issued to the taxpayer calling for payment of the said deficiency tax, inclusive of the applicable surcharge and/or interest. No action shall be taken on the taxpayer's disputed issues until the taxpayer has paid the deficiency tax or taxes attributable to the said undisputed issues. The prescriptive period for assessment or collection of the tax or taxes attributable to the disputed issues shall be suspended. XXX XXX XXX If the taxpayer fails to file a valid protest against the formal letter of demand and assessment notice within thirty (30) days from date of receipt thereof, the assessment shall become final, executory and demandable. If the protest is denied, in whole or in part, by the Commissioner, the taxpayer may appeal to the Court of Tax Appeals within thirty (30) days from date of receipt of the said decision, otherwise, the assessment shall become final, executory and demandable. In general, if the protest is denied, in whole or in part, by the Commissioner or his duly authorized representative, the taxpayer may appeal to the Court of Tax Appeals within thirty (30) days from date of receipt of the said decision, otherwise, the assessment shall become final, executory and demandable: Provided, however, that if the taxpayer elevates his protest to the Commissioner within thirty (30) days from date of receipt of the final decision of the Commissioner's duly authorized representative, the latter's decision shall not be considered final, executory and demandable, in which case, the protest shall be decided by the Commissioner. If the Commissioner or his duly authorized representative fails to act on the taxpayer's protest within one hundred eighty (180) days from date of submission, by the taxpayer, of the required documents in support of his protest, the taxpayer may appeal to the Court of Tax Appeals within thirty (30) days from the lapse of the said 180-day period, otherwise, the assessment shall become final, executory and demandable.

Decision CTA CASE NO. 9076 Thus, if the administrative protest is not acted upon by respondent, petitioner has thirty (30) days from the lapse of the one hundred eighty (180)-day period within which to file an appeal before this Court. In this case, petitioner filed its administrative protest65 to the FAN on November 24, 2014. Counting one hundred eighty (180) days from November 24, 2014, the day when petitioner filed its appeal, respondent had until May 23, 2015, within which to decide on petitioner's appeal. Since respondent failed to act upon petitioner's appeal, petitioner had thirty (30) days, or until June 22, 2015, within which to file an appeal to the Court. Thus, the Petition for Review was seasonably filed on June 22, 2015. On the merits of the case, respondent assessed petitioner for deficiency VAT in the aggregate amount of P113,580,794.29 for the period covering January 1 to June 30, 2012, as follows: VATable sales per VAT returns p 677,419,602.34 Add: Undeclared Sales (Schedule 1) Adjusted Vatable Sales 9 596 358.14 p 687,015,960.48 Output tax due p 82,441,915.26 Less: Input tax claimed per return p 76,463,021.95 Less: Unsupported input tax 76 463 021.95 - VAT payable p 82,441,915.26 Less: Tax payments 4 827,330.35 Basic Tax Due p 77,614 584.91 Less: Voluntary Payment based on UndisQuted Issues 699 946.85 Basic tax still due p 76,914,638.06 Add: Interest (07.26.12 to 12.12.14) 36,666,156.23 Total amount due p 113,580,794.29 The above deficiency VAT is hinged on the findings that petitioner has undeclared sales in the amount of P9,596,358.14 and unsupported input tax of P76,463,021.95. 65 Exhibit "P-5".

Decision CTA CASE NO. 9076 I. Whether respondent's allegation that petitioner has undeclared sales has factual and legal bases. According to respondent, a comparison of petitioner's sales per TPI and sales per SLS shows that petitioner has undeclared sales from its customers in the amount of P9,596,358.14, precisely an assessment for deficiency VAT was issued against it pursuant to Section 106 of the NIRC of 1997, as amended, to wit: 66 Sales per particular Customers (TPI) p 12,862,162.63 Sales per Declared SLS 3,265,804.49 Undeclared Sales P9,596,358.14 Petitioner however argues that the method employed by respondent in securing data from the BIR-TPI which were compared with the figures appearing on its SLS violates RMO No. 04-03, which requires the BIR to verify the allegations stemming from TPI through externally sourced data. Based on the record, the purported petitioner's sales to its customers amounting to P9,596,358.14 were determined as follows: 67 3 G Store Specialists Inc Total Gross Purchases 181,243.15 UNDECLARED 3J Gas and Services Corporation of Purchaser (P) 278,002.77 SALES (P) Alcancia Anneleen Aberin 20,758.93 20,758.93 Alcancia Ma. Theresa Aberin 29,529.61 29,529.61 Almonds International Sales Inc 25,348.21 25,348.21 Araya Mario Gabriel Talavera 5,625.00 5,625.00 Balintag Ralph Albert G 181,671.72 428.57 Banaynal Ma Monina Estoce 8,048.93 8,048.93 Bargain City Incorporated 449,945.53 449,945.53 Barrera Edna Talabis 5,376.79 5,376.79 Beredo Juanito Rodriguez 418,320.00 418,320.00 Bernacer Felix Cabug Os 2,591.96 2,591.96 Bestgrillers Inc 78,850.91 78,850.91 Caballero Manuel Jr P 16,141.06 16,141.06 Caballero Marketing Inc 187,437.25 187,437.25 Calamba Medical Center 25,383.93 25,383.93 Calatagan Golf Club Inc 36,425.88 36,425.88 479,671.42 201,668.65 59,446.33 59,446.33 66 Exhibits "P-2" and "R-10-b". 67 Exhibit "P-4".

Decision 104,739.52 15,321.43 104,739.52 CTA CASE NO. 9076 39,819.64 1,242,699.33 39,819.64 Page 15 of 29 4,869.65 4,869.65 35,455.36 Candelaria Drug Corporation 225,089.29 225,089.29 Canela Julieto Odono 3,921.42 270,071.43 3,921.42 Castillo Cristopher Dalangin Cataring Jennifer A 172,392.86 375,131.25 172,392.86 Chase Edward Eliseff 38,019.64 75,526.75 22,698.21 Chongco Chona Lorenzo 19,067.86 17,678.57 19,067.86 Concepcion Gerardo Latorre 37,103.02 37,103.02 Concepcion Jocelyn Leano 25,160.72 283,779.79 25,160.72 De Los Reyes Amelia Enriquez 2,678.57 57,571.43 2,678.57 Delos Santos Ricardo A 3,750.00 3,750.00 Dimacuha Victor Reginald Abaya 8,928.67 8,928.67 Econo Clean Inc Edward Keller Philippines Inc 1,666,076.50 423,377.17 Emilus Mart Inc 19,137.68 19,137.68 Enercom Marketing Corporation 49,566.97 14,111.61 Ester Supermarket Inc 18,585.71 18,585.71 Evangelista Marivel Padilla 9,587.50 9,587.50 Fajardo Dorothea Ramos 31,465.18 31,465.18 First Coastal Fuel Corporation 28,237.28 28,237.28 Foodlink Resource and Mgt Inc 12,343.75 12,343.75 Foundation Specialists Inc Gallardo Ma Cecilia Chavez 322,682.15 322,682.15 Ge Grocery Thrift Market Inc 145,769.65 145,769.65 Georkimart Inc Giant Petroleum Concepts Phils Inc 50,706.25 50,706.25 Go Elizabeth L 28,839.27 28,839.27 Honda Parts Manufacturing 159,021.42 159,021.42 Corporation 386,785.69 Ibarra Fernando Bayocboc 116,714.26 Industramach Inc 13,373.67 13,373.67 Jambalos Judith Villaflores 1,351.35 1,351.35 Jamelarin Maria Crisanta Emocling 62,271.61 K2 Drug Group Inc 62,271.61 1,937.50 Kalugdan Leizel Ugalde 16,727.74 Karnani Virender Vijay Nandlal 1 , 9 3 7 .so Kic Traders and Co Inc 552,428.57 King Arsenio Co 16,727.74 28,874.55 Laguna Auto-Parts Manufacturing 552,428.57 42,570.54 Corp. 3,125. 70 Laguna Basic Food Group Inc 28,874.55 Lardizabal Efraim Valdez 42,570.54 10,815.76 Legend Hotels International 378,256.95 5,625.00 Corporation 10,815.76 930.35 Leopando Leovigildo L. Leycano-Boongaling Family 5,625.00 131,758.83 Corporation 930.35 38,468.26 Lim Arvin Cabarrubias Lim Natalie Cherubin Kuan 207,285.58 695.20 Lim Ryan Cabarubbias 50,125.00 Lts Supermarket Inc 38,468.26 Magbuhos Carmelita D. 695.20 0.00 Magbuhos Francisco D. 11,741.07 Mallari Deborah Agnes Bautista 50,125.00 74,410.40 Mallari Rolando Constantino 17,678.57 Masarap Talagang Pagkain 11,741.07 2,035.71 Corporation 358,190.19 3,928.57 Me Roms Chr Corporation 31,866.07 Mendoza Jeanette Tan 2,035. 71 25,933.12 Mendoza Zenaida K 3,928.57 Monde Nissin Corporation 31,866.07 261,637.50 Ngo Maribeth Uy 83,504.55 9,375.00 261,637.50 5,285.72 9,375.00 25,464.30 5,285.72 11,714.32 25,464.30 18,088.39/ 11,714.32 18,088.39

Decision 781.25 17,589.29 781.25 CTA CASE NO. 9076 7,281.08 118,483.93 7,281.08 Page 16 of 29 20,012.50 154,336.97 2,423.21 5,628.78 5,628.78 Nippon Paint Philippines Inc 247,578.59 52,799.11 247,578.59 Ong Mennen Pimentel 17,866.08 17,866.08 Ong Vicente Cleofas 141,522.30 39,752.68 23,038.37 Ortega Vencio Maramot 79,210.26 53,361.25 79,210.26 Pabalan Grace San Pascual 43,303.58 3,265,804.49 Packageworld Inc 43,303.58 Pancho Francis Alfon 0 1,131,365.40 1,131,365.40 Pancho Roberto Carandang 6,208.03 Pepmaco Manufacturing 4,436.61 6,208.03 Corporation 4,436.61 Peradilla Pea Agustin 13,901.79 13,901.79 Perez Teresita Evangelista 26,150.89 26,150.89 Perez Wilnor Caballero 211,448.20 57,111.23 Profeta Imelda Pugay 79,205.37 79,205.37 Purificacion Namerta B 43,871.43 43,871.43 Quick Stop Convenience Store Inc 4,241.07 Quiminiano Normita De Castro 4,241.07 27,798.89 Ramos Timoteo Payaban 80,598.00 723,094.06 Recio Allan B 723,094.06 1,500.00 Rose Pharmacy Inc 35,535.72 Salinas Ma Nerissa Yap 1,500.00 15,756.56 Samonte Hector A 35,535.72 San Pascual Sheryl Delarosa 15,756.56 6,461.38 San Roque Drug Corporation 22,098.24 Sandugo Mindoro Drug 6,461.38 Corporation 3,348.21 Santos Joy Macasarte 22,098.24 96,478.57 Sensient Technologies Phils Inc 3,348.21 264,100.44 Silang Ramil Espinelli 49,928.51 So Catty Delemos 96,478.57 243,006.27 Sta Elena Properties Inc 264,100.44 Star Uplb Commercial Lane Corp. 3,750.00 Swedish Puerto Galera Hill Resort 49,928.51 54,625.00 Inc 243,006.27 20,473.21 Tan Lorna Chan Pineo Tan Perfecto Ambi 3,750.00 6,810.71 Teng Consuelo Ng 659,397.65 Tiongson Amelita Justina Poticano 54,625.00 Toshiba Information Equipment 20,473.21 22,021.00 Phils Inc 28,571.70 Toyo Ink Compunds Corporation 6,810. 71 Tsukiden Electronics Philippines 659,397.65 16,254.48 Inc 6,274.10 Tulicanaba Corporation 22,021.00 516.07 Uy Joy Hinolan Uy Rico E. 28,571.70 413,107.15 Velasco Danilo Delos Reyes 16,254.48 1,145.54 Victor Hugo Energy Corporation Total 6,274.10 13,016.08 40,268.75 9,596,358.14 413,107.15 1,145.54 66,377.33 12,862,162.70 Thus, from the foregoing table, the alleged total purchases made by third party purchasers from petitioner for the 1st and 2nd quarters of 2012 amounted to P12,862, 162.70. However, as admitted by respondent's witness, RO Plata, the SLPs received by the BIR was not verified with

Decision CTA CASE NO. 9076 externally sourced data to check its correctness. Likewise, respondent did not secure the required certifications or confirmation from the alleged third-party sources to support the integrity of the amounts per BIR-TPI data.68 In the case of Commissioner of Internal Revenue vs. Hantex Trading Co. Inc. 69 , the Supreme Court had the occasion to rule that while as a rule, tax assessments by tax examiners are presumed correct and made in good faith, prima facie correctness of a tax assessment does not apply upon proof that an assessment is utterly without foundation, meaning it is arbitrary and capricious, to wit: We agree with the contention of the petitioner that, as a general rule, tax assessments by tax examiners are presumed correct and made in good faith. All presumptions are in favor of the correctness of a tax assessment. It is to be presumed, however, that such assessment was based on sufficient evidence. Upon the introduction of the assessment in evidence, a prima facie case of liability on the part of taxpayer is made. If a taxpayer files a petition for review in the CTA and assails the assessment, the prima facie presumption is that the assessment made by the BIR is correct, and that in preparing the same, the BIR personnel regularly performed their duties. This rule for tax initiated suits is premised on several factors other than the normal evidentiary rule imposing proof obligation on the petitioner-taxpayer: the presumption of administrative regularity; the likelihood that the taxpayer will have access to the relevant information; and the desirability of bolstering the record-keeping requirements of the NIRC. However, the prima facie correctness of a tax assessment does not apply upon proof that an assessment is utterly without foundation, meaning it is arbitrary and capricious. Where the BIR has come out with a 'naked assessment,' i.e. without any foundation character, the determination of the tax due is without rational basis. In such a situation, the U.S. Court of Appeals ruled that the determination of the Commissioner contained in a deficiency notice disappears. Hence, the determination by the CTA must rest on all the evidence introduced and its ultimate determination must find support in credible evidence. 68 TSN dated July 26, 2016, pp. 12-15. 69 G.R. No. 136975, March 31, 2005.

Decision CTA CASE NO. 9076 Further, in the case of Fax n Parcel, Incorporated vs. Commissioner of Internal Revenue70 , the CTA En Bane ruled that although tax assessments have the presumption of correctness and regularity in its favor, it is also equally true that assessments should not be based on mere presumptions no matter how reasonable or logical the presumption might be. Accordingly, the assessment on the alleged undeclared sales cannot be sustained since it was based on admittedly unverified amounts extracted from respondent's own data base. Moreover, supporting certifications or confirmations from the petitioner's customers should have been secured to verify the correctness of the amounts. At the very least, respondent should have presented the SLPs from which the data were lifted. Notably, RMO No. 04-03 requires the verification of the amounts reflected in the quarterly report with other externally sourced data in ascertaining the taxpayer's under- declaration of revenues or overstatement of costs and expenses, if any. The pertinent portions of RMO No. 04-03 are quoted as follows: The Bureau of Internal Revenue is reengineering its work processes in order to increase revenue collections and to pursue quality audit by making use of available internal and external information resources. In order to strengthen and enhance its assessment functions, the utilization of information technology has been identified as an effective tool to improve tax administration through the development of the Reconciliation of Listings for Enforcement (RELIEF) System. The RELIEF System was created to support third party information program and voluntary assessment program of the Bureau through the cross-referencing of third party information from the taxpayer's Summary List of Sales and Purchases prescribed to be submitted on a quarterly basis pursuant to Revenue Regulations Nos. 7- 95, as amended by RR 13-97, RR 7-99 and RR 8-2002. The RELIEF System shall cover all VAT taxpayers above threshold limits set by RR 8-2002 to submit �7 CTA EB No. 883, February 14, 2013.

Decision CTA CASE NO. 9076 Summary Lists of Sales and Purchases in magnetic form based on a prescribed electronic format. The consolidation and matching of information with other externally sourced data will detect underdeclaration of revenues/overdeclaration of cost and expenses, thus, resulting to greater tax potential. Considering the foregoing, the assessment on undeclared sales shall be cancelled. IL Whether respondent's disallowance of petitioner's input tax has factual and legal bases. Respondent's verification disclosed that the input tax claimed per VAT Returns amounting to P76,463,021.95 was not properly supported, hence not allowed as deduction to output tax pursuant to Section 110(A)(2) of the NIRC of 1997, as amended. Per document submitted by petitioner for audit by the ICPA, the total input VAT declared in the 1st and 2nd Quarterly VAT Returns of taxable year 2012 amounting to P76,463,021.95 was composed of the following major and minor purchases: Major Purchases p 34,287,028.28 Asia Brewery Incorporated 36 924,622.48 Interbev Philippines, Inc. Sub-total p 71,211,650.76 Minor Purchases Various suppliers 5,251,371.19 Total input tax claimed per return p 76,463,021.95 The ICPA verified the purchases through examination of petitioner's original Paying Vouchers (PV), including its supporting documents such as official receipts, sales invoices, billing and other related documents, and his findings are as follows: 71 71 Exhibit "P-30".

Decision CTA CASE NO. 9076 Per Books 76 463 022.00 713 654 874.00 71 211 651.00 664 642 074.00 On Major Supplier of Goods 5,080 957.00 1,590,531.00 Other Supplier of Goods 1,420,117.oo 170,414.00 Verified Supporting Documents Unverified due to Unavailability of Supporting Documents Clear from the foregoing that the input VAT amounting to P170,414.00 must be disallowed for petitioner's failure to back it up with invoices or official receipts required under Section 110, in relation to Sections 113 and 237 of the NIRC of 1997, as amended, and as implemented by Sections 4.110-1 and 4.113-1 of Revenue Regulations (RR) No. 16- 2005. In addition to the cited disallowance, the examination of the documents submitted by petitioner leads to the inevitable conclusion as discussed below. A. Input VAT from Domestic Purchases of Goods from Asia Brewery (ABI) and Interbev Philippines Incorporated (IPI) Record reveals that petitioner's input VAT on domestic purchases from ABI and IPI from January to June 2012 amounted to P34,287,028.33 and P36,924,622.48, respectively, net of monthly debit and credit memos, to wit: �~;':;; ,.J'��.�<t:;,,]>~.. r t.�. r[:;>.:�.�.. �::::ih>���,,. Ast-.;�~iewt~,I:Y�~tll~~*<~~~>' '.� ,;S , .. > ', ;>;:;... �.� '.:J::,.� Month Beer Bottled Total Beer & Less: CM/ Net Input VAT (CY Water Bottled Water Add: DM74 (P) Invoice 2012) Amount72 Invoice Invoice (PJ Amount73 Amount January (P) February (P) (P) 5J211,555.32 1,261 330.07 6,472 885.39 (323 334.85) 6 149,550.54 72 Annex 9, ICPA Report, Exhibit "P-30". 73 Annex 9, ICPA Report, Exhibit "P-30". 74 Annex 11, ICPA Report, Exhibit "P-30".

Decision CTA CASE NO. 9076 3,111,597.96 1,320,697.08 4,432,295.04 (36,548.03) 4,395,747.01 March 4 317 960.19 1 610 535.54 5 928 495.73 25 546.05 6 133 897.88 April 4 797 780.11 1 575 624.65 6 373 404.76 239 506.88 6 625 586.96 May 5 010 711.50 1 901 438.57 6 912 150.07 286 563.11 June Total 3 618 732.75 1 344 642.65 4 963 375.40 9,014,268.56 35,082,606.39 (795,578.06) Month Invoice Amount75 Less: CM/ Net Input VAT (CY 2012) (P) Add: DM76 (P) January 5 54 860.21 221 714.41 5 321 145.80 February 5 538 627.54 41,910.79 5 538 627.54 March 6 761 389.58 6 300.37 April 6 52 424.47 May 6 526 604.45 June 6 341 498.06 Total Upon verification, it appears that the total input VAT of P1,848,547.86 must be disallowed for failure to comply with the invo1cmg and substantiation requirements provided under Sections 110(A) and 113(A) and (B) of the NIRC of 1997, as amended, and as implemented by Sections 4.110- 2, 4.110-8, and 4.113-1(A) and (B) of RR No. 16-2005, as follows: .�:.{'):Re~~!~~~ed .Name .�JNRVc(�tsi��~��2�:.� ..;:� :'i~f<'-~",,<J:'I'''' ' ' ',,' o ' ':')>\8 Purchases from Asia Brewery Inc. (Asia Brewery Inc.- Bottled Water) I. Petitioner's address and TIN were not indicated in the supporting VAT sales invoices 1/2/2012 Asia Brewery, Inc. 138839 23,303.57 2,796.43 1/2/2012 Asia Brewery, Inc. 138838 136,475.00 16,377.00 1/2/2012 Asia Brewery, Inc. 138837 79,942.86 9,593.14 1/2/2012 Asia Brewery, Inc. 138840 88,464.29 10,615.71 75 Annex 10, ICPA Report, Exhibit "P-30". 76 Annex 12, ICPA Report, Exhibit "P-30".

Decision CTA CASE NO. 9076 1/2/2012 Asia Brewery, Inc. 138821 16,000.00 1,920.00 1/2/2012 Asia Brewery, Inc. 138820 184,241.07 22,108.93 1/2/2012 Asia Brewery, Inc. 138826 121,142.86 14,537.14 1/2/2012 Asia Brewery, Inc. 138825 11,548.93 1/2/2012 Asia Brewery, Inc. 138824 96,241.07 10,773.00 1/2/2012 Asia Brewery, Inc. 138831 89,775.00 10,459.29 1/2/2012 Asia Brewery, Inc. 138830 87,160.71 27,397.50 1/2/2012 Asia Brewery, Inc. 138829 228,312.50 1/04/2012 Asia Brewery, Inc. 138915 1,162.50 1/5/2012 Asia Brewery, Inc. 138986 9,687.50 3,557.14 1/5/2012 Asia Brewery, Inc. 138985 29,642.86 6,369.64 1/5/2012 Asia Brewery, Inc. 138972 53,080.36 12,427.50 1/5/2012 Asia Brewery, Inc. 138971 103,562.50 21,188.57 1/5/2012 Asia Brewery, Inc. 138975 176,571.43 11,860.71 1/5/2012 Asia Brewery, Inc. 138974 98,839.29 12,874.29 1/6/2012 Asia Brewery, Inc. 139045 107,285.71 24,173.57 1/6/2012 Asia Brewery, Inc. 139096 201,446.43 3,557.14 1/6/2012 Asia Brewery, Inc. 139095 29,642.86 14,877.00 1/6/2012 Asia Brewery, Inc. 139094 123,975.00 25,441.50 1/9/2012 Asia Brewery, Inc. 139157 212,012.50 15,593.79 1/9/2012 Asia Brewery, Inc. 139175 129,948.21 3,557.14 1/9/2012 Asia Brewery, Inc. 139174 29,642.86 2,796.43 1/9/2012 Asia Brewery, Inc. 139164 23,303.57 7,507.93 1/9/2012 Asia Brewery, Inc. 139163 62,566.07 2,569.29 1/9/2012 Asia Brewery, Inc. 139176 21,410.71 9,401.79 1/10/2012 Asia Brewery, Inc. 139215 78,348.21 2,122.50 1/10/2012 Asia Brewery, Inc. 139214 17,687.50 10,950.00 1/10/2012 Asia Brewery, Inc. 139219 91,250.00 22,433.57 1/10/2012 Asia Brewery, Inc. 139218 186,946.43 15,375.00 1/11/2012 Asia Brewery, Inc. 139268 128,125.00 4,017.86 1/11/2012 Asia Brewery, Inc. 139273 33,482.14 3,557.14 1/11/2012 Asia Brewery, Inc. 139272 29,642.86 1,339.29 1/11/2012 Asia Brewery, Inc. 139271 11,160.71 4,101.00 1/12/2012 Asia Brewery, Inc. 139341 34,175.00 9,046.50 1/12/2012 Asia Brewery, Inc. 139340 75,387.50 7,328.57 1/12/2012 Asia Brewery, Inc. 139339 61,071.43 16,458.00 1/13/2012 Asia Brewery, Inc. 139374 137,150.00 14,805.64 1/13/2012 Asia Brewery, Inc. 139379 123,380.36 3,557.14 1/13/2012 Asia Brewery, Inc. 139393 29,642.86 3,921.43 1/13/2012 Asia Brewery, Inc. 139392 32,678.57 18,000.00 1/13/2012 Asia Brewery, Inc. 139394 150,000.00 14,067.00 1/13/2012 Asia Brewery, Inc. 139349 117,225.00 4,735.71 1/13/2012 Asia Brewery, Inc. 139348 39,464.29 14,889.00 1/14/2012 Asia Brewery, Inc. 139417 124,075.00 1,230.00 1/14/2012 Asia Brewery, Inc. 139416 10,250.00 1/14/2012 Asia Brewery, Inc. 139415 960.00 1/16/2012 Asia Brewery, Inc. 139496 8,000.00 3,735.00 1/16/2012 Asia Brewery, Inc. 139493 31,125.00 5,747.14 1/16/2012 Asia Brewery, Inc. 139492 47,892.86 39,130.50 1/16/2012 Asia Brewery, Inc. 139494 326,087.50 1,372.50 1/16/2012 Asia Brewery, Inc. 139548 11,437.50 9,780.64 1/16/2012 Asia Brewery, Inc. 139547 81,505.36 1,230.00 1/16/2012 Asia Brewery, Inc. 139512 10,250.00 3,484.29 1/17/2012 Asia Brewery, Inc. 139597 29,035.71 13,675.29 1/17/2012 Asia Brewery, Inc. 139596 113,960.71 3,557.14 1/17/2012 Asia Brewery, Inc. 139595 29,642.86 2,501.79 1/17/2012 Asia Brewery, Inc. 139604 20,848.21 6,930.00 1/17/2012 Asia Brewery, Inc. 139603 57,750.00 6,084.00 1/17/2012 Asia Brewery, Inc. 139602 50,700.00 5,592.86 1/17/2012 Asia Brewery, Inc. 139560 46,607.14 9,942.86 82,857.14 19,593.00 163,275.00 9,921.43 82,678.57 ~

Decision CTA CASE NO. 9076 1/17/2012 Asia Brewery, Inc. 139561 75,428.57 9,051.43 1/17/2012 Asia Brewery, Inc. 139562 73,510.71 8,821.29 1/17/2012 Asia Brewery, Inc. 139619 16,050.00 1,926.00 1/17/2012 Asia Brewery, Inc. 139618 41,000.00 4,920.00 1/17/2012 Asia Brewery, Inc. 139617 14,175.00 1,701.00 1/17/2012 Asia Brewery, Inc. 139616 41,000.00 4,920.00 1/17/2012 Asia Brewery, Inc. 139615 69,675.00 8,361.00 1/18/2012 Asia Brewery, Inc. 139690 27,160.71 3,259.29 1/18/2012 Asia Brewery, Inc. 139689 125,362.50 15,043.50 1/18/2012 Asia Brewery, Inc. 139652 29,642.86 3,557.14 1/18/2012 Asia Brewery, Inc. 139706 24,000.00 2,880.00 1/18/2012 Asia Brewery, Inc. 139705 30,312.50 3,637.50 1/18/2012 Asia Brewery, Inc. 139678 44,642.86 5,357.14 1/18/2012 Asia Brewery, Inc. 139685 14,550.00 1,746.00 1/18/2012 Asia Brewery, Inc. 139679 16,987.50 2,038.50 1/18/2012 Asia Brewery, Inc. 139684 32,000.00 3,840.00 1/18/2012 Asia Brewery, Inc. 139683 8,000.00 960.00 1/18/2012 Asia Brewery, Inc. 139682 50,237.50 6,028.50 1/18/2012 Asia Brewery, Inc. 139681 21,712.50 2,605.50 1/18/2012 Asia Brewery, Inc. 139680 29,062.50 3,487.50 1/19/2012 Asia Brewery, Inc. 139750 40,000.00 4,800.00 1/19/2012 Asia Brewery, Inc. 139749 163,125.00 19,575.00 1/19/2012 Asia Brewery, Inc. 139748 191,491.07 22,978.93 1/20/2012 Asia Brewery, Inc. 139791 29,642.86 3,557.14 1/20/2012 Asia Brewery, Inc. 139793 188,062.50 22,567.50 1/20/2012 Asia Brewery, Inc. 139792 126,466.07 15,175.93 1/21/2012 Asia Brewery, Inc. 139861 23,303.57 2,796.43 1/21/2012 Asia Brewery, Inc. 139886 9,687.50 1,162.50 1/21/2012 Asia Brewery, Inc. 139885 46,607.14 5,592.86 1/21/2012 Asia Brewery, Inc. 139884 73,453.57 8,814.43 1/21/2012 Asia Brewery, Inc. 139865 69,910.71 8,389.29 1/21/2012 Asia Brewery, Inc. 139857 23,303.57 2,796.43 1/23/2012 Asia Brewery, Inc. 139866 7,767.86 932.14 1/23/2012 Asia Brewery, Inc. 139908 37,053.57 4,446.43 1/23/2012 Asia Brewery, Inc. 139909 16,339.29 1,960.71 1/24/2012 Asia Brewery, Inc. 139950 21,410.71 2,569.29 1/24/2012 Asia Brewery, Inc. 139952 54,600.00 6,552.00 1/24/2012 Asia Brewery, Inc. 139951 40,071.43 4,808.57 1/24/2012 Asia Brewery, Inc. 139971 20,500.00 2,460.00 1/24/2012 Asia Brewery, Inc. 139970 39,750.00 4,770.00 1/24/2012 Asia Brewery, Inc. 139969 77,135.71 9,256.29 1/25/2012 Asia Brewery, Inc. 139996 20,848.21 2,501.79 1/25/2012 Asia Brewery, Inc. 139995 63,312.50 7,597.50 1/25/2012 Asia Brewery, Inc. 139994 68,758.93 8,251.07 1/25/2012 Asia Brewery, Inc. 139999 234,875.00 28,185.00 1/25/2012 Asia Brewery, Inc. 139998 58,537.50 7,024.50 Subtotal (January 2012) 7,798,998.19 935,879.81 II. Supported by photocopied/scanned copies of VAT invoices marked as "Certified True Copy" but the authority of the person certifying the same cannot be ascertained 5/26/2012 Asia Brewery, Inc. 149992 73,000.00 8,760.00 5/26/2012 Asia Brewery, Inc. 149991 221,625.00 26,595.00 5/29/2012 Asia Brewery, Inc. 150085 178,094.64 21,371.36 5/29/2012 Asia Brewery, Inc. 150091 316,525.00 37,983.00 5/29/2012 Asia Brewery, Inc. 150083 109,491.07 13,138.93 5/29/2012 Asia Brewery, Inc. 150082 73,562.50 8,827.50 5/29/2012 Asia Brewery, Inc. 150084 11,160.71 1,339.29 5/29/2012 Asia Brewery, Inc. 150138 27,937.50 3,352.50 5/29/2012 Asia Brewery, Inc. 150137 81,750.00 9,810.00 5/29/2012 Asia Brewery, Inc. 150136 69,675.00 8,361.00 5/30/2012 Asia Brewery, Inc. 150154 41,910.71 5,029.29 5/30/2012 Asia Brewery, Inc. 150153 38,800.00 4,65/

Decision CTA CASE NO. 9076 5/30/2012 Asia Brewery, Inc. 150152 106,698.21 12,803.79 5/30/2012 Asia Brewery, Inc. 150189 151,357.14 18,162.86 5/30/2012 Asia Brewery, Inc. 150188 148,339.29 17,800.71 5/30/2012 Asia Brewery, Inc. 150217 65,035.71 7,804.29 5/30/2012 Asia Brewery, Inc. 150216 105,937.50 12,712.50 5/30/2012 Asia Brewery, Inc. 150215 132,175.00 15,861.00 5/30/2012 Asia Brewery, Inc. 150175 76,925.00 9,231.00 5/30/2012 Asia Brewery, Inc. 150214 15,262.50 1,831.50 5/30/2012 Asia Brewery, Inc. 150213 41,000.00 4,920.00 5/30/2012 Asia Brewery, Inc. 150212 72,487.50 8,698.50 5/30/2012 Asia Brewery, Inc. 150211 72,487.50 8,698.50 5/30/2012 Asia Brewery, Inc. 150234 57,142.86 6,857.14 5/30/2012 Asia Brewery, Inc. 150233 66,600.00 7,992.00 5/30/2012 Asia Brewery, Inc. 150232 9,600.00 1,152.00 5/30/2012 Asia Brewery, Inc. 150231 45,089.29 5,410.71 5/31/2012 Asia Brewery, Inc. 150308 58,650.00 7,038.00 5/31/2012 Asia Brewery, Inc. 150307 111,423.21 13,370.79 5/31/2012 Asia Brewery, Inc. 150262 75,112.50 9,013.50 5/31/2012 Asia Brewery, Inc. 150261 54,187.50 6,502.50 5/31/2012 Asia Brewery, Inc. 150263 7,750.00 930.00 Subtotal (May 2012) 2,716,792.84 326,015.16 6/1/2012 Asia Brewery, Inc. 150369 40,000.00 4,800.00 6/1/2012 Asia Brewery, Inc. 150368 301,900.00 36,228.00 6/1/2012 Asia Brewery, Inc. 150326 48,232.14 5,787.86 6/1/2012 Asia Brewery, Inc. 150327 108,262.50 12,991.50 6/2/2012 Asia Brewery, Inc. 150393 16,000.00 1,920.00 6/2/2012 Asia Brewery, Inc. 150392 106,912.50 12,829.50 6/2/2012 Asia Brewery, Inc. 150426 89,580.36 10,749.64 6/2/2012 Asia Brewery, Inc. 150425 102,750.00 12,330.00 6/2/2012 Asia Brewery, Inc. 150424 98,564.29 11,827.71 6/4/2012 Asia Brewery, Inc. 150478 317,650.00 38,118.00 6/5/2012 Asia Brewery, Inc. 150530 58,875.00 7,065.00 6/5/2012 Asia Brewery, Inc. 150529 102,760.71 12,331.29 6/5/2012 Asia Brewery, Inc. 150528 22,321.43 2,678.57 6/5/2012 Asia Brewery, Inc. 150527 87,250.00 10,470.00 6/5/2012 Asia Brewery, Inc. 150526 57,285.71 6,874.29 Subtotal (June 2012) 1,558,344.64 187,001.36 (Asia Brewery Inc.- Beer) III. Supported by photocopied/scanned copies of VAT invoices marked as "Certified True Copy" but the authority of the person certifying the same cannot be ascertained 4/4/2012 Asia Brewery, Inc. 322722 30,000.00 3,600.00 4/24/2012 Asia Brewery, Inc. 323546 120,000.00 14,400.00 4/23/2012 Asia Brewery, Inc. 323528 212,571.43 25,508.57 4/23/2012 Asia Brewery, Inc. 324049 212,571.43 25,508.57 Subtotal (Apri/2012) 575,142.86 69,017.14 TOTAL DISALLOWANCES- ABI 12,649,278.53 1,517,913.47 Purchases from Interbev Philippines Inc. IV. Supported by photocopied/scanned copies of VAT invoices marked as "Certified True Copy" but the authority of the person certifying the same cannot be ascertained 1/24/2012 Interbev Philippines, 72643 174,000.00 Inc. 20,880.00 1/25/2012 Interbev Philippines, 71278 152,000.00 18,240.00 Inc. 1/26/2012 Interbev Philippines, 73748 101,500.00 12,180.00 Inc. 1/27/2012 Interbev Philippines, 76193 145,000.00 17,400.00 Inc. 1/28/2012 Interbev Philippines, 76204 174,000.01 20,880.00 Inc. 1/29/2012 Interbev Philippines, 76205 174,000.01 20,880.00 ~

Decision CTA CASE NO. 9076 Inc. 1/30/2012 Interbev Philippines, 76210 145,000.00 17,400.00 76227 Inc. 75666 1/31/2012 Interbev Philippines, 75424 145,000.00 17,400.00 75318 Inc. 74947 74913 Subtotal (January 2012) 74914 1,210,500.02 145,260.00 74652 145,000.00 17,400.00 2/1/2012 Interbev Philippines, 76900 80991 Inc. 79391 2/2/2012 Interbev Philippines, 145,000.00 17,400.00 Inc. 2/3/2012 Interbev Philippines, 145,000.00 17,400.00 Inc. 2/4/2012 Interbev Philippines, 145,000.00 17,400.00 Inc. 2/5/2012 lnterbev Philippines, 174,000.00 20,880.00 Inc. 2/6/2012 Interbev Philippines, 145,000.00 17,400.00 Inc. 2/7/2012 Interbev Philippines, 94,000.00 11,280.00 Inc. 2/8/2012 Interbev Philippines, 174,000.01 20,880.00 Inc. 2/9/2012 Interbev Philippines, 160,358.39 19,243.01 Inc. 2/10/2012 Interbev Philippines, 217,428.57 26,091.43 Inc. Subtotal (February 2012) 1,544,786.97 185,374.44 2,755,286.99 330,634.44 TOTAL DISALLOWANCES - IPI 15,404,565.52 1,848,547.91 TOTAL DISALLOWANCES- ABI & IPI Note that the above amounts were based on the original invoice amounts, without adjustments for the debit/credit memos (DM/CM) issued by ABI77 and IPF8 ; thus, there is need to further adjust the above input VAT amounts applying the pertinent DM/CM issued by ABI and I PI. However, since the DM/CM were issued on a monthly basis without specifying the invoices unto which those specifically pertain to, it is reasonable to pro-rate the net DM/CM per month among the allowed and disallowed input VAT claims. Consequently, the input VAT amounts of P1,459,422.18 and P324,824.04 must be disallowed from the input VAT claimed on domestic purchases of goods from ABI and IPI, respectively, or in the aggregate amount of Pl, 784,246.22 from January to June 2012, to wit: Amount Total lnQut Ratio DMICM Pro-rated Total Disallowed DM/CM Disallowances VATCI~im Attributable to 77 Annex 11, ICPA Report. 78 Annex 12, ICPA Report.

Decision CTA CASE NO. 9076 Disallowed Input VAT (,.) (,.) (,.) (,.) (,.) (,.) (A) F=(A-E) 935,879.81 au [C=(A/8)} {J}1 [E=(CxD)} 889,130.56 ABI (Bottled 326,015.16 6,472,885.39 14.46% (323,334.85) (46,749.25) Water)- 312,499.26 January 187,001.36 6,912,150.07 4.72% (286,563.11) ( 13,515.90) ABI (Bottled 69,017.14 191,368.82 Water)- 4,963,375.40 3.77% 115,920.86 4,367.46 66,423.54 May 1,517,913.47 6,373,404.76 1.08% ABI (Bottled 145,260.00 (239,506.88) (2 593.60) 1,459,422.18 Water)- 185,374.44 139,449.60 June (58 491.29) 185,374.44 ABI (Beer) - 330,634.44 April 1,848,547.91 5,542,860.21 2.62% (221 714.41) (5 810.40) 324,824.04 Sub-total- 5,538,627.54 3.35% 1,784,246.22 ABI - - Interbev- January (5,810.40) Interbev - February (64 301.69) Sub-total- IPI TOTAL B. Input VAT from Other Domestic Purchases of Goods and Services Further examination of the documents submitted to substantiate the input VAT claimed on domestic purchases of goods and services other than ABI and IPI shows that the amount of P5,079,313.19 must likewise be disallowed due to the following grounds: II,' ;f' ..� ' \1 �.,. ~attioul~,rs �l'axaase l~put,;t;J;x �!/ <I .< I. I ,(!>.�� ,. ��. i;�.��.. ,,\�.I�.;.. (1:.p.~.} I' ;, ,�. ' 1�� �.,. .� ;I I ,I Purchase of Goods (Annex A} No Supporting Invoices or Official Receipts 90 122.42 10 814.63 Supporting Invoices/ORs do not indicate the TIN of the 81,233.92 9,748.03 petitioner Supporting Invoices/ORs do not indicate the TIN and Address 433,307.56 51,996.92 of the _Qetitioner Supported by Invoices/ORs issued not in the name of the 924.11 110.89 petitioner Purchases of goods supported by invoices dated outside the 7,693,613.46 923,233.39 Qeriod of claim Purchases of goods are supported by Bank Deposits for the 378,227.40 45,387.28 account of the Payee Purchases of goods are supported by Tape Receipts 6,808.87 817.08 Purchases of goods supported by VAT ORs imprinted with the 70,178.58 8,421.42 phrase "Not valid as source of input tax" Supporting Invoice is Unreadable 890.40 106.85 Total 8,755,306.72 11 050L636.49 Purchase of Capital Goods /

Decision CTA CASE NO. 9076 (Annex B) No Supporting Invoice or Official Receipt 60.71 7.29 36,116.07 4,333.93 Supporting Invoice does not indicate the TIN of the petitioner 7,414.29 889.71 Supporting Invoices/ORs do not separately indicate the TIN and Address of the Q_etitioner 243,493.08 29,219.19 Purchases of capital goods supported by invoices dated outside the period of claim 603.57 72.43 Supporting Official Receipt is unreadable 287,687.72 34,522.55 Total 198 914.00 23,869.64 1,934,976.99 232,197.25 Purchase of Services 24,790,894.45 2,974,907.54 1Annex Cl 1,457,894.77 174,947.35 No Supporting Invoices or Official Receipts 48,752.20 5,850.30 Supporting Invoices/ORs do not indicate the TIN of the petitioner 4,238,620.78 508,634.30 Supporting Invoices/ORs do not indicate the TIN and Address 196,312.66 23,557.52 of the petitioner Purchases from Non-VAT Suppliers; supported by NON-VAT 323 628.57 38 835.43 ORs 390.90 46.90 Supported by Invoices/ORs issued not in the name of the 597.27 j)etitioner 4 977.27 249.25 Purchases of services supported by Invoices Dated Outside 2,076.75 13.82 the Period of Claim Purchases of services are supported by Bank Deposits for the 115.18 10,127.00 account of the Payee 84,391.57 Purchases of services are supported by Billing Advice 320.58 2,671.42 3,994,154.15 Purchases of services are supported by Parking Tickets 33,284,617.51 5,079,313.19 42_L327_L611.95 Purchases of services are supported by Provisional Receipts Purchases of services are supported by Tape Receipts Purchase of service is supported by Terminal Fee Ticket Purchases of services supported by Vat ORs Imprinted with the Phrase "Not Valid as Source of Input Tax" Supporting Invoices/ORs are Unreadable Total Grand Total In sum, respondent's assessment on petitioner's unsupported input tax must be upheld but only to the extent of P7,033,973.41, as determined below: Unverified due to unavailability of supporting p 170,414.00 documents as per !CPA Report Additional Disallowances by the Court: p 1,784,246.22 Domestic purchases of goods from ABI 5,079,313.19 6,863,559.41 and IPI Other domestic purchases of goods p 7,033,973.41 and services Total unsupported input tax Consequently, petitioner is liable to pay deficiency VAT in the amount of P6,334,026.54, computed as follows: I VATable sales per VAT returns I I / P 677,419,602.34

Decision CTA CASE NO. 9076 Output tax due p 76,463,021.95 p 81,290,352.28 Less: Input tax claimed ~er return 7,033,973.41 69,429,048.54 Less: Unsupported input tax p 11,861,303.74 VAT payable 4,827,330.35 Less: Tax payments p 7,033,973.39 Basic Tax Due 699,946.85 Less: Voluntary Payment based on Undisputed p 6,334,026.54 Issues Deficiency VAT WHEREFORE, the instant Petition for Review filed by petitioner Keansburg Marketing Corporation on June 22, 2015, is PARTIALLY GRANTED. Consequently, the assessment issued by respondent Commissioner of Internal Revenue against petitioner for taxable period January 1 to June 30, 2012 for deficiency Value-Added Tax is UPHELD IN PART. Accordingly, petitioner is hereby DIRECTED TO PAY respondent the amount of P7,917,533.18, representing deficiency VAT inclusive of twenty-five percent (25�/o) surcharge imposed under Section 248(A)(3) of the NIRC of 1997, as amended, as computed below: Basic deficiency VAT p 6,334,026.54 Add: 25�/o Surcharge 1,583,506.64 Total VAT due p 7,917,533.18 In addition, petitioner is ORDERED TO PAY (a) Deficiency interest at the rate of twenty percent (20�/o) per annum on the basic deficiency VAT of P6,334,026.54 computed from July 25, 2012, until full payment thereof pursuant to Section 249(8) of the NIRC of 1997, as amended; and (b) Delinquency interest at the rate of 20�/o per annum on the total amount of P7,917,533.18 and on the 20�/o deficiency interest which have accrued as afore-stated (a), computed from November 24, 2014, until full payment thereof pursuant to Section 249(C) of the NIRC of 1997, as amended. SO ORDERED.

Decision ~- ~ .$ '- ~ CTA CASE NO. 9076 Page 29 of 29 MA. BELEN M. RINGPIS-LIBAN Associate Justice We Concur: LOVELL /.BAUTISTA 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. LOVELj BAUTISTA Associate Justice Chairperson CERTIFICATION Pursuant to Section 13 of Article VIII 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 the Court's Division. 0 OSARIO Presiding Justice

KEANSBURG MARKETING CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA Case No. 9076 ANNEXES ANNEX "A"

ANNEXES 06-12-1034 57.14 6.86 CTA CASE NO. 9076 06-12-1029 116.07 13.93 Page 2 of 36 06-12-1036 399.11 47.89 06-12-1034 4.29 Cabuyao Salbu Enterprises 05-12-1003 35.71 13.24 Cabuyao Salbu Enterprises 06-12-1073 110.36 13.32 Cabuyao Salbu Enterprises 06-12-1072 110.98 13.34 caloocan Bearing And Parts Corporation 05-12-1034 111.16 22.15 carlos Super Drug 05-12-1037 184.60 227.34 Carlos Suf>_er Drug 06-12-1071 1,894.51 937.83 Carlos Super Drug 06-12-1073 7,815.25 1,334.79 carlos Super Drug 05-12-1004 11,123.29 1,536.73 carlos Super Drug 05-12-1037 12,806.07 1,688.77 Catanauan Petron Service Station 05-12-1035 14,073;06 2,056.82 Catanauan Petron Service Station 05-12-1036 17,140.12 2,460.89 Catanauan Petron Service Station 05-12-1003 20,507.44 2,874.00 Catanauan Petron Service Station 05-12-1002 23,949.97 3,011.93 catanauan Petron Service Station 06-12-1072 25,099.34 3,321.76 Catanauan Petron Service Station 05-12-1001 27,681.16 3,368.08 Catanauan Petron Service Station 05-12-1034 28,067.27 3,662.18 Catanauan Petron Service Station 04-12-1055 30,518.30 21.59 catanauan Petron Service Station 06-12-1072 179.91 8,298.42 Catanauan Petron Service Station 05-12-1005 69,153.58 96.43 catanauan Petron Service Station 06-12-1044 803.57 11.79 Citimart Island Mall Corp 06-12-1057 98.21 204.11 Eer Auto Supply Lucena 06-12-1075 1,700.89 332.69 Floyde P Ramirez 06-12-1029 2,772.38 9.64 Genasco Marketing Corporation 05-12-1034 80.36 228.99 Gercon Shell Station 06-12-1073 1,908.26 236.50 Gercon Shell Station 06-12-1029 1,970.80 42.86 Hang King Hardware And Construction Supply 06-12-1046 357.14 12.86 Is Ilaya Supermart 06-12-1071 107.14 182.14 Is Ilaya Supermart 06-12-1073 1,517.86 267.85 Jayson Auto Supply Co Inc 05-12-1002 2,232.15 298.93 Lipenos Auto Supply Inc 06-12-1010 2,491.07 8.57 Lucena Wheeler Enterprises 06-12-1014 71.43 16.45 Lucena Wheeler Enterprises 05-12-1005 137.05 13.39 Lucena Wheeler Ente~"Qrises 05-12-1041 111.61 13.39 Lumba Hardware & Construction Supply 05-12-1008 111.61 26.78 M&W Townstores Inc 06-12-1029 223.22 3,428.57 Maria Cristina Ice Plant 06-12-1030 28,571.43 30.21 Maria Cristina Ice Plant 06-12-1075 251.79 61.61 Maria Cristina Ice Plant 04-12-1056 513.39 394.82 Megaling Auto Parts 02-12-1080 3,290.18 504.64 Mmg Trading 06-12-1007 4,205.36 3.21 Mp Castillo Trading 04-12-1054 26.79 121.07 Mp Castillo Trading 06-12-1071 1,008.93 155.36 Mp Castillo Trading 06-12-1006 1,294.64 32.14 Nel Battery Center 04-12-1054 267.86 1,977.74 New Rodolfos Hardware 04-12-1058 16,481.13 2,111.54 Olympic Merchandising & Sangalang Drug 06-12-1057 17,596.14 1,772.78 Rajje Boy Petron Gasoline Station 06-12-1059 14,773.20 3,269.50 Roxas Shell Station 05-12-1035 27,245.78 16.07 Roxas Shell Station 05-12-1038 133.93 16.07 Roxas Shell Stations 05-12-1036 133.93 32.68 Roxas Shell Stations 05-12-1002 272.32 58.93 Samodio Hardware And Auto Center 05-12-1003 491.07 58.93 Samodio Hardware And Auto Center 05-12-1034 491.07 182.15 Samodio Hardware And Auto Center 1,517.85 Samodio Hardware And Auto Center Samodio Hardware And Auto Center Samodio Hardware And Auto Center

ANNEXES CTA CASE NO. 9076 Samodio Hardware And Auto Center 05-12-1006 2,103.57 252.43 Sherz Auto Supply 06-12-1034 71.43 8.57 Smart Shell Service Center Inc 06-12-1057 Smart Shell Service Center Inc 04-12-1058 111.61 13.39 Smart Shell Service Center Inc 04-12-1055 1,026.79 123.21 Strand Auto Supply 06-12-1072 2,433.04 291.96 Subtotal 89.29 10.71 433,307.56 51,996.92 IV. Supported by Invoices/DRs issued not in the name ofthe petitioner Cabuyao Salbu Enterprises 06-12-1030 89.29 10.71 97.50 Caloocan Bearing And Parts Corporation 06-12-1036 812.50 2.68 Geral Merchandising 06-12-1026 22.32 110.89 Subtotal 924.11 V. Purchases ofgoods supported by invoices dated outside the period ofclaim 086 Trading 02-12-1028 107.14 12.86 12.86 086 Trading 02-12-1034 107.14 100.71 25.18 086 Trading 02-12-1037 839.29 238.66 89.46 7 Eleven Cavite 04-12-1066 209.82 53.57 107.14 A Cueto Builders Supply 03-12-1002 1,988.84 214.28 342.86 Abeczars Km Trading 04-12-1057 745.54 342.86 535.71 Aborlan Shell Station 04-12-1063 446.43 589.28 653.57 Aborlan Shell Station 03-12-1024 892.86 187.95 265.72 Aborlan Shell Station 05-12-1024 1,785.72 86.08 94.07 Aborlan Shell Station 03-12-1023 2,857.14 98.12 118.19 Aborlan Shell Station 04-12-1062 2,857.14 28.50 96.43 Aborlan Shell Station 05-12-1023 4,464.29 42.86 58.93 Aborlan Shell Station 01-12-1021 4,910.72 9.11 9.64 Aborlan Shell Station 02-12-1074 5,446.43 9.64 15.00 Ace Hardware Philip_pines Inc 01-12-1016 1,566.25 26.25 31.07 Alton General Merchandising 03-12-1024 2,214.28 33.21 45.00 Baystar Sales Inc 04-12-1037 717.37 48.21 49.82 Baystar Sales Inc 04-12-1046 783.93 54.64 58.93 Baystar Sales Inc 03-12-1015 817.68 62.14 113.03 Baystar Sales Inc 01-12-1013 984.96 131.79 146.14 Bca Construction Supply 02-12-1048 237.50 513.21 26.79 Bca Construction Supply 01-12-1042 803.57 396.43 Bimarco Enterprises 01-12-1013 357.14 Cabuy_ao Paint Center 02-12-1048 491.07 Cabuyao Salbu Enterprises 06-12-1025 75.89 Cabuyao Salbu Enterprises 02-12-1049 80.36 Cabuy_ao Salbu Enterprises 06-12-1022 80.36 Cabuyao Salbu Enterprises 02-12-1051 125.00 Cabuyao Salbu Enterprises 06-12-1017 218.75 Cabuyao Salbu Enterprises 06-12-1018 258.93 Cabuyao Salbu Enterprises 01-12-1044 276.79 Cabuyao Salbu Enterprises 02-12-1050 375.00 Cabuyao Salbu Enterprises 02-12-1048 401.79 Cabuyao Salbu Enterprises 06-12-1024 415.18 Cabuyao Salbu Enterprises 06-12-1035 455.36 Cabuyao Salbu Enterprises 01-12-1048 491.07 Cabuyao Salbu Enterprises 02-12-1047 517.86 Cabuyao Salbu Enterprises 06-12-1033 941.97 Cabuyao Salbu Enterprises 02-12-1046 1,098.21 Cabuyao Salbu Enterprises 02-12-1043 1,217.86 Cabuyao Salbu Enterprises 06-12-1021 4,276.79 Calamba Isuzu Parts Center 06-12-1024 223.21 Calamba Isuzu Parts Center 03-12-1030 3,303.57

ANNEXES 01-12-1044 142.86 17.14 CfA CASE NO. 9076 02-12-1043 803.57 96.43 06-12-1035 1,607.14 192.86 Page 4 of 36 02-12-1069 272.32 32.68 01-12-1018 1,316.00 157.92 calamba Izusu Parts Center 02-12-1067 1,490.18 178.82 calamba Izusu Parts Center 06-12-1033 491.07 58.93 Calamba Izusu Parts Center 04-12-1004 110.80 13.30 Calapan Central Auto Supply Inc 01-12-1002 117.14 14.06 calapan Central Auto Supply Inc 02-12-1004 118.21 14.19 Cala_pan Central Auto Supply Inc 02-12-1011 118.21 14.19 Caloocan Bearing And Parts Corporation 01-12-1004 118.21 14.19 carlos Super Drug 03-12-1002 118.21 14.19 Carlos Super Drug 04-12-1002 118.21 14.19 Carlos Super Drug 03-12-1003 118.30 14.20 carlos Super Drug 02-12-1001 121.16 14.54 Carlos Super Drug 01-12-1001 141.21 16.94 Carlos Super Drug 02-12-1012 1,902.25 228.27 Carlos Super Drug 02-12-1002 2,232.14 267.86 carlos Su_I>_er Drug 02-12-1049 321.43 38.57 Carlos Super Drug 01-12-1001 2,006.38 240.76 carlos Super Drug 02-12-1002 11,922.96 1,430.76 carlos SuQ_er Drug 03-12-1001 12,825.99 1,539.11 Carlos Super Drug 01-12-1003 14,529.78 1,743.57 Carvajal Auto Supply 03-12-1002 15,107.27 1,812.87 catanauan Petron Service Station 02-12-1004 15,428.59 1,851.43 Catanauan Petron Service Station 01-12-1002 15,970.34 1,916.43 Catanauan Petron Service Station 03-12-1003 16,333.58 1,960.03 catanauan Petron Service Station 02-12-1003 17,193.33 2,063.20 catanauan Petron Service Station 02-12-1011 18,516.36 2,221.97 Catanauan Petron Service Station 04-12-1004 18,709.11 2,245.10 Catanauan Petron Service Station 01-12-1004 19,083.47 2,290.03 catanauan Petron Service Station 04-12-1002 20,051.81 2,406.22 Catanauan Petron Service Station 02-12-1009 20,619.03 2,474.28 Catanauan Petron Service Station 02-12-1010 20,768.93 2,492.28 catanauan Petron Service Station 03-12-1004 20,973.29 2,516.78 Catanauan Petron Service Station 02-12-1001 23,600.17 2,832.02 Catanauan Petron Service Station 04-12-1001 23,677.75 2,841.33 Catanauan Petron Service Station 02-12-1012 25,691.00 3,082.93 catanauan Petron Service Station 04-12-1003 26,224.96 3,147.00 Catanauan Petron Service Station 06-12-1074 40,829.11 4,899.50 Catanauan Petron Service Station 02-12-1011 767.86 92.14 catanauan Petron Service Station 06-12-1061 35.71 4.29 catanauan Petron Service Station 01-12-1004 446.21 53.54 Catanauan Petron Service Station 04-12-1001 774.78 92.97 Catanauan Petron Service Station 04-12-1003 1,263.39 151.61 Cd-R King Geenral Merchandise - Lucena 02-12-1011 1,336.56 160.39 Chiland Construction 01-12-1013 1,338.39 160.61 Citi Hardware Gensan Inc 02-12-1068 130.54 15.66 Citi Hardware Gensan Inc 02-12-1067 133.84 16.06 Citi Hardware Gensan Inc 02-12-1062 140.89 16.91 Citi Hardware Gensan Inc 02-12-1079 556.12 66.73 Citimart Bay Drug Store 02-12-1066 560.13 67.22 Citimart Island Mall Corp 04-12-1053 594.51 71.34 Citimart Island Mall Corp 03-12-1026 489.29 58.71 Citimart Island Mall Corp 04-12-1038 1,307.14 156.86 Citimart Island Mall Corp 04-12-1063 892.86 107.14 Citimart Island Mall Corp 04-12-1062 3,924.11 470.89 Citimart Island Mall Corp Citizen Construction Supply Ct Pharmacy Cui Gasoline Service Center Cui Gasoline Service Center

ANNEXES 03-12-1022 22.32 2.68 CTA CASE NO. 9076 05-12-1023 892.86 107.14 03-12-1023 4,732.14 567.86 Page 5 of 36 05-12-1028 566.96 05-12-1023 232.14 68.04 Cui Gasoline Service Center 03-12-1020 27.86 Cui Gasoline Service Center 03-12-1023 53.57 Cui Gasoline Service Center 05-12-1022 218.75 6.43 D7 Trading 05-12-1023 245.54 26.25 Deestar Parts Center 04-12-1059 267.86 29.46 Denkar Trading 02-12-1073 589.29 32.14 Denkar Trading And Auto Supply 04-12-1050 2,633.93 70.71 Denkar Trading And Auto Supply 01-12-1048 714.29 316.07 Denkar Trading And Auto Supply 02-12-1074 2,678.57 85.71 Denkar Trading And Auto Supply 01-12-1021 1,607.14 321.43 Denkar Trading And Auto Supply 03-12-1023 4,375.00 192.86 Dionnell Auto Supply 04-12-1062 4,732.14 525.00 Djans Auto Parts Supply 05-12-1023 5,178.57 567.86 Dra Shell Station 01-12-1022 6,653.58 621.43 Dra Shell Station 04-12-1064 1,779.46 798.42 Dra Shell Station 04-12-1059 2,705.45 213.54 Dra Shell Station 02-12-1054 2,859.73 324.65 Dra Shell Station 04-12-1038 343.17 Drugman Drug House 04-12-1042 75.89 DrLJgman Drug House 02-12-1016 848.21 9.11 Drugman Drug House 02-12-1014 2,598.21 101.79 Dylan Automotive Parts Supply 02-12-1007 178.57 311.79 Dylan Automotive Parts Supply 04-12-1008 392.86 Eer Auto Supply 01-12-1008 428.57 21.43 Eer Auto Supply Lucena 03-12-1007 460.72 47.14 Eer Auto Supply Lucena 03-12-1001 812.50 51.43 Eer Auto Supply Lucena 03-12-1006 964.29 55.28 Eer Auto Supply Lucena 01-12-1006 1,660.71 97.50 Eer Auto Supply Lucena 04-12-1001 2,455.36 115.71 Eer Auto Supply Lucena 02-12-1006 2,751.79 199.29 Eer Auto Supply Lucena 04-12-1006 22,638.42 294.64 Eer Auto Supply Lucena 01-12-1001 25,566.96 330.21 Eer Auto Supply Lucena 02-12-1001 35,316.97 2,716.58 Eer Auto Supply Lucena 03-12-1023 45,552.68 3,068.04 Eer Auto Supply Lucena 01-12-1021 64,832.14 4,238.03 Eer Auto Supply Lucena 04-12-1062 5,466.32 Eer Auto Supply Lucena 02-12-1074 44.64 7,779.86 Eer Auto Supply Lucena 05-12-1023 4,732.14 Emertan Hardware And Gen Merchandise 03-12-1023 4,910.71 5.36 Emertan Petron Service Station 01-12-1006 7,678.57 567.86 Emertan Petron Service Station 02-12-1079 13,482.14 589.29 Emertan Petron Service Station 03-12-1029 15,375.00 921.43 Emertan Petron Service Station 02-12-1046 1,617.86 Emertan Petron Service Station 01-12-1005 135.71 1,845.00 Epoy Auto Supply General Merchandise 03-12-1005 132.14 Ever Enterprises 04-12-1041 276.79 16.29 Expressions Gen Trias 04-12-1040 978.57 15.86 Florita Supermarket Specialist Corp 02-12-1053 160.71 33.21 Floyde P Ramirez 04-12-1042 6,294.64 117.43 Floyde P Ramirez 01-12-1016 19.29 Franco Oliver Auto Supply 05-12-1023 44.64 755.36 Franco Oliver Auto Supply 02-12-1074 89.29 Franco Oliver Auto Supply 01-12-1021 116.07 5.36 Franco Oliver Auto Supply 151.79 10.71 Franco Oliver Auto Supply 946.43 13.93 G Leoncio EnterQrises 36,428.57 18.21 G Leoncio Petron Station 24,107.14 113.57 G Leoncio Petron Station 25,000.00 4,371.43 2,892.86 3,000.00

ANNEXES CTA CASE NO. 9076 G Leoncio Petron Station 04-12-1062 34,375.00 4,125.00 G Leoncio Petron Station 03-12-1023 35,669.64 4,280.36 G Plus General Merchandise 02-12-1028 G Plus General Merchandise 06-12-1004 160.71 19.29 G Plus General Merchandise 01-12-1042 293.75 35.25 G Plus General Merchandise 02-12-1036 295.54 35.46 Genasco Marketing Corporation 03-12-1017 514.29 61.71 Genasco Marketing Corporation 04-12-1040 267.86 32.14 Genasco Marketing Corporation 01-12-1015 310.71 37.29 Gercon Shell Station 01-12-1017 803.57 96.43 Gercon Shell Station 01-12-1018 10.71 Gercon Shell Station 02-12-1063 89.29 33.21 Gercon Shell Station 02-12-1067 276.79 85.93 Giwibookstore 04-12-1023 716.07 663.86 Good Morning Trading 02-12-1062 5,532.14 Grand Central Park And Garden cafe 03-12-1004 6.96 Hang King Hardware And Construction Supply 02-12-1046 58.04 8.04 Hang King Hardware And Construction Supply 02-12-1048 66.96 37.50 Hap Chan Trading & Management Corp. 06-12-1062 312.50 33.22 Hardware Workshop Inc 03-12-1016 276.78 280.30 Heindrich Hardware And Motor Parts 03-12-1023 2,335.71 108.75 Heras Fishing Supply 04-12-1006 906.25 134.97 Home Makers Choice Daily Shop 01-12-1037 1,124.78 11.79 Home Makers Choice Daily Shop 03-12-1033 98.21 19.18 Home Makers Choice Daily Shop 02-12-1032 159.82 30.21 Hurricane Microsystem Corporation 02-12-1011 251.79 34.29 Ice Plant & Cold Storage 01-12-1005 285.71 52.29 Ilaya Market - Lucena 04-12-1002 435.71 246.43 Inner Power Hardware & General Merchandise 04-12-1002 2,053.57 25.71 Is Ilaya Supermart 02-12-1003 214.29 240.46 Is Ilaya Supermart 02-12-1015 2,003.79 12.86 Is Ilaya Supermart 01-12-1002 107.14 12.52 Is Ilaya Supermart 02-12-1012 104.38 53.58 Is Ilaya Supermart 02-12-1002 446.42 143.06 Is Ilaya Supermart 01-12-1005 1,192.10 177.28 Izumoto Auto Parts 06-12-1021 1,477.37 185.12 Izumoto Auto Parts 06-12-1018 1,542.63 438.72 Jayson Auto Supply Co Inc 06-12-1015 3,656.03 53.57 Jayson Auto Supply Co Inc 02-12-1043 446.43 160.71 Jayson Auto Supply Co Inc 06-12-1035 1,339.29 85.71 Jayson Auto Supply Co Inc 02-12-1047 714.29 264.64 Jefcom Enterprises 04-12-1061 2,205.36 267.86 Jencel Trading And Tire care Center 04-12-1063 2,232.14 964.29 Jnt Enterprises 01-12-1013 8,035.71 35.36 Jnt Enterprises And Auto Supply 01-12-1016 294.64 80.36 Jnt Enterprises And Auto Supply 04-12-1048 669.64 375.00 Jnt Enterprises And Auto Supply 01-12-1015 3,125.00 19.29 Jnt Enterprises And Auto Supply 04-12-1042 160.71 19.29 Jnt Enterprises And Auto Supply 04-12-1050 160.71 21.43 Jnt Enterprises And Auto Supply 04-12-1039 178.57 21.43 Jnt Enterprises And Auto Supply 04-12-1040 178.57 21.97 Jnt Enterprises And Auto Supply 02-12-1053 183.03 37.50 Jnt Enterprises And Auto Supply 04-12-1041 312.50 51.21 Jnt Enterprises And Auto Supply 04-12-1037 426.79 54.64 Jnt Enterprises And Auto Supply 01-12-1014 455.36 66.43 Jnt Enterprises And Auto Supply 03-12-1017 553.57 91.07 Jnt Enterprises And Auto Supply 03-12-1015 758.93 131.79 Jnt Enterprises And Auto Supply 02-12-1054 1,098.21 136.08 1,133.92 139.82 1,165.18 421.93 3,516.07

ANNEXES 02-12-1053 89.29 10.71 CTA CASE NO. 9076 01-12-1021 2,882.14 345.86 Page 7 of 36 06-12-1033 06-12-1025 803.58 96.42 John Paulo Trading And General Merchandise 06-12-1017 53.57 6.43 Jpjk Trading 02-12-1048 Jpl Auto Supply 04-12-1025 2,959.82 355.18 Let Enterprise 01-12-1045 6,446.43 773.57 Let Enterprise 04-12-1046 1,428.57 171.43 Let Enter~ise 01-12-1015 04-12-1047 803.57 96.43 Lcs Glass Alum & Gen Merchandise 04-12-1037 80.36 9.64 04-12-1045 Links Motor Sales 04-12-1040 107.14 12.86 Lipenos Auto Supply 03-12-1017 107.14 12.86 Lipenos Auto Supply 02-12-1053 116.07 13.93 Lipenos Auto Supply 02-12-1074 375.00 45.00 Lipenos Auto Supply 05-12-1023 392.86 47.14 Lipenos Auto Supply 01-12-1021 401.79 48.21 Lipenos Auto Supply 02-12-1048 750.00 90.00 Lipenos Auto Supply 06-12-1020 117.86 14.14 Lipenos Auto Supply Inc 04-12-1001 446.43 53.57 Lorenzo Tan Develo~ent Co Inc 02-12-1001 486.60 58.40 Lorenzo Tan Development Co Inc 03-12-1006 535.72 64.28 Lorenzo Tan Development Co Inc 02-12-1006 4,700.89 564.11 Lucban Paint Center 04-12-1001 5,843.64 701.24 Lucban Paint Center 02-12-1011 6,407.14 768.86 Lucena Kwik Way Engineering Works 04-12-1002 6,445.42 773.45 Lucena Kwik Way Engineering Works 03-12-1001 10,018.88 1,202.27 Lucena Kwik Way Engineering Works 03-12-1034 2,437.50 292.50 Lucena Kwik Way Engineering_ Works 04-12-1024 2,496.43 299.57 Lucena Marktown Inc 02-12-1036 1,767.86 212.14 Lucena Marktown Inc 04-12-1025 1,205.36 144.64 Lucena Wheeler Enterprises 02-12-1037 173.43 20.82 Lucky Book Store 01-12-1043 245.53 29.47 M And W Townstore 04-12-1023 339.29 40.71 M R Auto Supply And General Merchandise 02-12-1031 669.65 80.35 M R Auto Supply And General Merchandise 02-12-1035 2.14 M R Auto Supply And General Merchandise 06-12-1008 17.86 9.11 M R Auto Supply And Gen Merchandise 03-12-1030 75.89 90.00 M R Auto Supply And Gen Merchandise 06-12-1002 750.00 2.57 M R Auto Supply And Gen Merchandise 03-12-1017 21.43 7.50 06-12-1069 62.50 10.07 M.R. Auto Supply & Gen.Mdse 02-12-1056 83.93 69.64 M.R. Auto Supply & Gen.Mdse 02-12-1013 580.36 83.57 M.R. Auto Supply & Gen.Mdse 02-12-1017 696.43 69.64 M.R. Auto Supply & Gen.Mdse 03-12-1008 580.36 374.79 M.R. Auto Supply & Gen.Mdse 04-12-1009 3,123.21 42.86 01-12-1009 357.14 26.78 Manhattan Auto Supply 01-12-1005 223.22 26.78 Manila Southern Associate, Inc. 03-12-1015 223.22 40.17 Marco Enterprises 03-12-1029 334.83 53.56 Maria Cristina Ice Plant 05-12-1026 446.44 66.95 Maria Cristina Ice Plant 03-12-1015 558.05 143.02 Maria Cristina Ice Plant 02-12-1066 1,191.98 5,320.71 Maria Cristina Ice Plant 04-12-1058 44,339.29 6,214.29 Maria Cristina Ice Plant 04-12-1053 51,785.71 7,654.29 Maria Cristina Ice Plant 03-12-1029 63,785.71 158.92 Maz Trading 1,324.33 52.45 Maz Trading 437.05 168.86 Maz Trading 1,407.14 178.33 Mercury Drug Batangas 1,486.17 40.72 Mercury Drug calapan Rizal 339.28 Mercury Drl!g Calapan Rizal Mercury Drug calapan Rizal Mercury Drug Corp General Trias

ANNEXES 03-12-1026 408.93 49.07 CTA CASE NO. 9076 01-12-1025 436.61 52.39 Page 8 of 36 05-12-1026 470.09 56.41 04-12-1023 1,308.48 157.02 Mercury Drug Corp General Trias 06-12-1004 1,334.82 160.18 Mercury Drug Corp General Trias 06-12-1021 815.85 97.90 Mercury Drug Corp General Trias 02-12-1079 1,357.14 162.86 Mercury Drug Corp Sta Cruz Branch 04-12-1057 139.87 16.78 Mercury Drug Corp Sta Cruz Branch 02-12-1003 Mercury Drug Corporation 03-12-1022 53.35 6.40 Mercury Drug Corporation Calapan 01-12-1003 232.99 27.96 Mercury Drug Roxas 06-12-1048 4,794.64 575.36 Metro Lucena Department Store 06-12-1025 178.57 21.43 Midtown Sales 06-12-1015 175.00 21.00 Millenium Tire Check Center - Lucena 06-12-1021 178.57 21.43 Mini Stop- Batangas 04-12-1039 250.00 30.00 Mmg Trading 02-12-1039 1,607.14 192.86 Mmg Trading 06-12-1004 4,642.86 557.14 Mmg Trading_ 06-12-1021 8,035.71 964.29 Modern Auto Supply Inc 01-12-1016 24,107.14 2,892.86 Modern Auto Supply Inc 03-12-1017 401.79 48.21 Modern Auto Supply Inc 03-12-1032 410.71 49.29 Modern Auto Sup_ply Inc 02-12-1063 4.50 Motorich Plus Sales And Service 01-12-1017 37.50 20.46 Motorich Plus Sales And Service 03-12-1035 170.54 47.14 Motorworld Sales Center 02-12-1066 392.86 971.24 Mp Castillo Trading 02-12-1079 8,093.76 2,220.00 Mp castillo Trading 05-12-1023 18,500.00 3,275.36 Mp Castillo Trading 04-12-1062 27,294.64 546.43 Mp Castillo Trading 02-12-1074 4,553.57 985.71 Mj>_ Castillo Trading 01-12-1021 8,214.29 1,307.14 Mq8 Petron Service Station 03-12-1023 10,892.86 1,414.28 Mq8 Petron Service Station 02-12-1054 11,785.72 1,436.25 Mq8 Petron Service Station 04-12-1041 11,968.75 13.45 Mq8 Petron Service Station 02-12-1032 112.05 20.41 Mq8 Petron Service Station 06-12-1063 170.09 6.96 Ms Maswerte Supermart Inc 02-12-1067 7.71 Ms Maswerte Supermart Inc 02-12-1074 58.04 10.71 Naththown Trading 04-12-1061 64.29 17.14 National Bookstore Dasmari�As 04-12-1064 89.29 32.57 Nautical Highway Service Station 02-12-1074 142.86 42.70 Nccc Hardwaremaxx 04-12-1059 271.43 61.69 Nccc Su_Q_ermarket 03-12-1025 355.80 61.90 Nccc Supermarket 05-12-1023 514.06 76.61 Nccc Supermarket 01-12-1015 515.85 18.21 Nccc Su_Q_ermarket 01-12-1016 638.39 108.21 Nccc Supermarket 04-12-1064 151.79 180.32 Ncdd Enterprises 04-12-1059 901.79 10.71 Nevada Industrial Sales 04-12-1062 1,502.68 11.25 New Antonios Trading 01-12-1024 89.29 13.61 New Cbpp Palawan Enterprises 04-12-1061 93.75 37.07 New Cbpp Palawan Enterprises 03-12-1024 113.39 50.25 New Cbpp Palawan Enterprises 04-12-1060 308.93 52.82 New Cbpp Palawan Enterprises 04-12-1063 418.75 99.00 New Cbp_Q Palawan Enterprises 03-12-1020 440.18 111.97 New Cbpp Palawan Enterprises 05-12-1022 825.00 182.57 New Cbpp Palawan Enterprises 03-12-1021 933.03 211.72 New Cb_Qp Palawan Enterprises 05-12-1024 1,521.43 244.93 New Cbpp Palawan Enterprises 1,764.28 447.86 New Cbpp Palawan Enterprises 2,041.07 New Cbpp Palawan Enterprises 3,732.14 New Cbp_Q Palawan Enterprises

ANNEXES 03-12-1023 3,995.54 479.46 02-12-1074 5,505.81 660.69 CTA CASE NO. 9076 01-12-1022 13,816.07 1,657.93 Page 9 of 36 02-12-1073 21,119.64 2,534.36 03-12-1023 New Cbpp Palawan Enterprises 02-12-1055 26.79 3.21 New Cbpp Palawan Enterprises 01-12-1004 361.61 43.39 New C~ Palawan Enterprises 04-12-1009 New Cbpp Palawan Enterprises 02-12-1062 26.79 3.21 New Hope Motors And Parts Supplies 01-12-1015 247.77 29.73 New Leader Trading And Auto Supply_ Inc 01-12-1021 535.71 64.29 New Prosperous Grocery 03-12-1023 3,169.64 380.36 New Prosperous Grocery 02-12-1074 11,934.82 1,432.18 New Rodolfos Hardware 04-12-1062 34,391.97 4,127.03 New Top Steel Builders Center Inc 05-12-1023 36,814.29 4,417.71 North Point Petron Service Station 01-12-1021 43,995.54 5,279.46 North Point Petron Service Station 01-12-1021 44,346.42 5,321.58 North Point Petron Service Station 04-12-1062 19,007.14 2,280.86 North Point Petron Service Station 05-12-1023 North Point Petron Service Station 03-12-1024 58.04 6.96 North Point Petron Station 06-12-1019 267.86 32.14 Numero 6 General Mdsng 01-12-1021 433.04 51.96 Numero 6 General Mdsng 03-12-1023 1,321.43 158.57 Numero 6 General Mdsng 04-12-1062 535.71 64.29 Olympic Construction Supply 02-12-1074 Ong King Auto Supply Inc 05-12-1023 31.25 3.75 Panacan Commercial 02-12-1074 67.86 8.14 Panacan Commercial 06-12-1016 80.36 9.64 Panacan Commercial 02-12-1011 517.86 62.14 Panacan Commercial 02-12-1063 1,419.64 170.36 Panacan Commercial 04-12-1002 1,160.71 139.29 Panacan Trading_ 02-12-1055 37,187.50 4,462.50 Pc Express Laguna 04-12-1039 2,588.39 310.61 Pc Home Consumer Electronics 02-12-1053 44.20 5.30 Peoples Arcade 04-12-1048 312.50 37.50 Perfect Automotive Supply 04-12-1045 142.86 17.14 Persia Trading, Inc. 02-12-1054 196.43 23.57 Persia Trading, Inc. 04-12-1040 267.86 32.14 Persia Trading, Inc. 03-12-1017 312.50 37.50 Persia Trading, Inc. 05-12-1024 428.57 51.43 Persia Trading, Inc. 04-12-1063 535.71 64.29 Persia Trading, Inc. 01-12-1024 1,107.14 132.86 Persia Trading, Inc. 03-12-1024 1,875.00 225.00 Persia TradiQg, Inc. 04-12-1041 10,638.72 1,276.65 Petron Fleet Card 02-12-1054 15,574.51 1,868.94 Petron Fleet Card 04-12-1049 15,758.47 1,891.02 Petron Fleet card 02-12-1052 19,239.63 2,308.76 Petron Fleet Card 05-12-1023 32,884.29 3,946.11 Petron Fleet Card 03-12-1023 36,762.96 4,411.55 Petron Fleet card 01-12-1021 36,933.74 4,432.05 Petron Fleet Card 02-12-1074 51,149.97 6,138.00 Petron Fleet card 04-12-1062 69,242.88 8,309.15 Petron Fleet Card 04-12-1048 72,780.54 8,733.67 Petron Fleet Card 04-12-1040 81,099.25 9,731.91 Petron Fleet card 03-12-1017 94,576.78 11,349.21 Petron Fleet Card 01-12-1016 100,640.82 12,076.90 Petron Fleet Card 02-12-1030 212,928.33 25,551.40 Petron Fleet card 02-12-1012 217,061.28 26,047.35 Petron Fleet Card 230,790.21 27,694.82 Petron Fleet Card 246,505.83 29,580.70 Petron Fleet card 84.82 10.18 Philippine Long Distance Telephone Company 3,229.73 387.57 Pidac Petron Station

ANNEXES 04-12-1006 6,911.61 829.39 CfA CASE NO. 9076 02-12-1027 9,544.49 1,145.34 01-12-1040 12,381.68 1,485.80 Page 10 of 36 06-12-1012 12,819.60 1,538.35 02-12-1025 13,303.71 1,596.44 Pilipinas Hino Inc 04-12-1028 14,269.37 1,712.32 Pilipinas Shell Petroleum Corp Fleet Card 02-12-1026 138,184.37 16,582.13 Pilipinas Shell Petroleum Corp Fleet Card 02-12-1024 144,649.39 17,357.93 Pilipinas Shell Petroleum Corp Fleet Card 04-12-1027 147,524.32 17,702.92 Pilipinas Shell Petroleum Corp Fleet Card 06-12-1005 156,588.62 18,790.64 Pilipinas Shell Petroleum Corp Fleet Card 01-12-1038 161,577.27 19,389.27 Pilipinas Shell Petroleum Corp Fleet Card 01-12-1036 168,804.86 20,256.58 Pilipinas Shell Petroleum Corp Fleet Card 02-12-1020 7,565.40 Pilipinas Shell Petroleum Corp Fleet Card 01-12-1012 9,086.09 907.85 Pilipinas Shell Petroleum Corp Fleet Card 03-12-1011 9,145.25 1,090.33 Pilipinas Shell Petroleum Corp Fleet Card 04-12-1021 10,278.04 1,097.43 Pilipinas Shell Petroleum Corp Fleet Card 02-12-1072 20,818.52 1,233.36 Pilipinas Shell Petroleum Corporation 03-12-1019 21,679.01 2,498.22 Pilipinas Shell Petroleum Corporation 02-12-1061 24,318.56 2,601.48 Pilipinas Shell Petroleum Corporation 01-12-1020 26,756.37 2,918.23 Pilipinas Shell Petroleum Corporation 04-12-1020 38,052.55 3,210.76 Pilipinas Shell Petroleum Corporation 02-12-1019 38,473.17 4,566.31 Pilipinas Shell Petroleum Corporation 01-12-1011 39,470.76 4,616.78 Pilipinas Shell Petroleum Corporation 03-12-1010 45,217.71 4,736.49 Pilipinas Shell Petroleum Corporation 01-12-1032 47,940.38 5,426.13 Pilipinas Shell Petroleum Corporation 02-12-1076 51,627.93 5,752.84 Pilipinas Shell Petroleum Corporation 05-12-1030 71,429.45 6,195.35 Pilipinas Shell Petroleum Corporation 06-12-1068 75,771.63 8,571.53 Pilipinas Shell Petroleum Corporation 02-12-1060 83,388.70 9,092.60 Pilipinas Shell Petroleum Corporation 02-12-1071 86,978.17 10,006.64 Pilipinas Shell Petroleum Corporation 03-12-1018 92,891.12 10,437.38 Pilipinas Shell Petroleum Corporation 01-12-1019 117,182.49 11,146.93 Pilipinas Shell Petroleum Corporation 02-12-1018 184,108.08 14,061.90 Pilipinas Shell Petroleum Corporation 01-12-1010 188,012.98 22,092.97 Pilipinas Shell Petroleum Corporation 03-12-1009 213,078.45 22,561.56 Pilipinas Shell Petroleum Corporation 01-12-1031 221,398.18 25,569.41 Pilipinas Shell Petroleum Corporation 06-12-1067 225,945.56 26,567.78 Pilipinas Shell Petroleum Corporation 05-12-1029 228,769.59 27,113.47 Pilipinas Shell Petroleum Corporation 02-12-1075 231,866.10 27,452.35 Pilipinas Shell Petroleum Corporation 02-12-1064 27,823.93 Pilipinas Shell Petroleum Corporation 01-12-1017 267.86 Pilipinas Shell Petroleum Corporation 02-12-1005 89.29 32.14 Pilipinas Shell Petroleum Corporation 01-12-1005 10.71 Pilipinas Shell Petroleum Corporation 04-12-1005 5,252.68 630.32 Pinamalayan Hardware 02-12-1001 5,252.68 630.32 Pinamalayan Lumber 02-12-1016 6,530.36 783.64 Pmftc Incorporated 05-12-1023 119.46 Pmftc Incorporated 03-12-1024 995.54 160.71 Pmftc Incorporated 03-12-1021 1,339.29 10.71 Polaris Hardware Trading Corp 02-12-1074 26.57 Polaris Hardware Trading Corp 03-12-1020 89.29 41.25 Prentice Auto Parts Center 02-12-1073 221.43 60.00 Prentice Auto Parts Center 06-12-1066 343.75 83.04 Prentice Auto Parts Center 04-12-1001 500.00 115.29 Prentice Auto Parts Center 01-12-1023 691.96 31.07 Prentice Auto Parts Center 05-12-1023 960.71 28.71 Prentice Auto Parts Center 01-12-1022 258.93 25.77 Pricillas Trading 04-12-1061 239.29 2.57 Priority Trading And Elec Supply 214.73 4.29 Puerto Biochemist Drug Inc 13.71 Puerto Princesa Auto Supply 21.43 Puerto Princesa Auto Supply 35.71 Puerto Princesa Auto Supply 114.29

ANNEXES 04-12-1059 294.64 35.36 CTA CASE NO. 9076 03-12-1020 767.86 92.14 06-12-1025 531.25 63.75 Page 11 of 36 06-12-1015 1,014.73 121.77 06-12-1021 1,141.52 136.98 Puerto Princesa Auto Supply 02-12-1079 553.57 66.43 Puerto Princesa Auto Supply 06-12-1038 128.57 15.43 Red Ribbon Bakesho_Q 02-12-1011 5,614.96 673.79 Reysal Values Plus 02-12-1013 125.00 15.00 Reysal Values Plus 03-12-1005 125.00 15.00 Riverside Store 04-12-1052 232.15 27.85 Rm Supermart 06-12-1048 232.14 27.86 Robinsons Handyman Inc- Lucena 04-12-1044 290.20 34.80 Rodolfo H Manalo Ice Plant And Cold Storage 02-12-1056 406.25 48.75 Rodolfo H Manalo Ice Plant And Cold Storage 04-12-1043 495.54 59.46 Rodolfo H Manalo Ice Plant And Cold Storage 05-12-1023 133.93 16.07 Rodolfo H Manalo Ice Plant And Cold Storage 02-12-1079 14,701.89 1,764.23 Rodolfo H Manalo Ice Plant And Cold Storage 01-12-1017 32,652.27 3,918.28 Rodolfo H Manalo Ice Plant And Cold Storage 04-12-1053 11,544.44 1,385.34 Rodolfo H Manalo Ice Plant And Cold Storage 02-12-1067 14,093.31 1,691.18 Roxas Clothing House And Gen Mdse 02-12-1062 20,776.07 2,493.13 Roxas Shell Station 02-12-1068 45,462.99 5,455.57 Roxas Shell Station 02-12-1066 25,043.82 3,005.26 Roxas Shell Station 05-12-1023 260.71 31.29 Roxas Shell Station Roxas Shell Station 03-12-1004 23,783.04 2,853.96 Roxas Shell Station 02-12-1012 133.93 16.07 Roxas Shell Station 02-12-1014 133.93 16.07 S Macatangay Uno Trading And General 03-12-1006 178.57 21.43 Merchand 01-12-1003 209.82 25.18 Saint Peter Hardware Electrical & Constructio 02-12-1006 267.86 32.14 Samodio Hardware And Auto Center 04-12-1001 312.50 37.50 Samodio Hardware And Auto Center 04-12-1006 508.93 61.07 Samodio Hardware And Auto Center 02-12-1003 625.00 75.00 Samodio Hardware And Auto Center 02-12-1011 727.68 87.32 Samodio Hardware And Auto Center 01-12-1006 848.22 Samodio Hardware And Auto Center 02-12-1062 101.78 Samodio Hardware And Auto Center 03-12-1004 1,160.71 139.29 Samodio Hardware And Auto Center 02-12-1004 53.57 Samodio Hardware And Auto Center 02-12-1044 6.43 Samodio Hardware And Auto Center 02-12-1062 7,217.86 866.14 San Mariano Trading 06-12-1033 325.00 San Pablo Color Paint Center 02-12-1045 39.00 San Pablo Color Paint Center 02-12-1047 19,089.29 2,290.71 SanS Bakeshop And Sari Sari Store 06-12-1035 89.29 Santes Calibration Service Center 06-12-1019 10.71 Sherz Auto Supply 06-12-1017 133.93 16.07 Sherz Auto Supply 01-12-1045 142.86 17.14 Sherz Auto Supply 01-12-1044 205.36 24.64 Sherz Auto Supply 02-12-1043 267.86 32.14 Sherz Auto Supply 04-12-1063 276.79 33.21 Sherz Auto Supply 06-12-1069 651.79 78.21 Sherz Auto Supply 06-12-1060 781.25 93.75 Sherz Auto Supply 02-12-1079 1,575.90 189.10 Sherz Auto Supply 02-12-1062 446.43 53.57 Sicsican Mega Filling Staton 02-12-1066 4,283.93 514.07 Sm Appliance Center-Dasmari�As 04-12-1053 4,827.01 579.24 Sm Supermarket Dasmari�As 02-12-1068 107.14 12.86 Smart Shell Service Center Inc 1,459.82 175.18 Smart Shell Service Center Inc 1,919.64 230.36 Smart Shell Service Center Inc 2,142.86 257.14 Smart Shell Service Center Inc 4,107.15 492.85 Smart Shell Service Center Inc

ANNEXES 02-12-1028 62.50 7.50 CTA CASE NO. 9076 06-12-1014 151.79 18.21 06-12-1013 174.11 20.89 Page 12 of 36 06-12-1016 290.18 34.82 02-12-1017 145.09 17.41 Soriano Studio And Printing Press 04-12-1057 2,974.42 356.93 Soriano Studio And Printing Press 01-12-1016 7,187.50 862.50 Soriano Studio And Printing_ Press 03-12-1020 1,785.09 214.21 South City Hardware & Construction Supply 04-12-1064 2,358.04 282.96 South Emerald Distribution Inc 04-12-1022 10.45 South Mega Mart Corporation 01-12-1043 87.05 13.93 Southbound Computer Center 02-12-1028 116.07 17.41 Southern Luzon Drug Corporation 03-12-1032 145.09 17.41 Southern Luzon Drug Corporation 06-12-1013 145.09 53.57 Sta Cruz Dory'S Commercial 06-12-1014 446.43 53.57 Sta Cruz Dory'S Commercial 01-12-1037 446.43 5.36 Sta Cruz Dory'S Commercial 03-12-1032 13.72 Sta Cruz Dory'S Commercial 06-12-1002 44.64 28.29 Sta Cruz Ice Plant Inc 02-12-1028 114.28 75.00 Sta Cruz Ice Plant Inc 01-12-1043 235.71 95.46 Sta Cruz Lumber Hardware Corporation 04-12-1024 625.00 137.25 Sta Cruz Lumber Hardware Corporation 02-12-1014 795.54 3.64 Sta Cruz Lumber Hardware Corporation 03-12-1017 1,143.75 10.45 Sta Cruz Lumber Hardware Corporation 02-12-1056 30.36 20.89 Sta Cruz Lumber Hardware Corporation 01-12-1013 87.05 32.03 Sta Cruz Lumber Hardware Corporation 04-12-1040 174.11 42.86 Star Copy Center And General Merchandise 01-12-1043 266.92 19.61 State Construction And Mill Supply 01-12-1005 357.14 243.22 State Construction And Mill Supply 04-12-1003 163.39 19.29 State Construction And Mill Supply 06-12-1017 2,026.78 207.11 State Construction And Mill Supply 01-12-1016 160.71 235.71 Strongwin EnterQrises 04-12-1062 1,725.89 38.57 Sunlife Bookstore 04-12-1046 1,964.29 21.43 Super Progress Hardware 03-12-1015 321.43 53.57 Sylver Steel Trade 04-12-1045 178.57 69.64 Tea The Computer Authority Inc 02-12-1053 446.43 85.71 Timtan Enterprise 04-12-1039 580.36 1,997.14 Top Racing Car Accessories Center 01-12-1013 714.29 1,419.43 Top Racing Car Accessories Center 01-12-1046 16,642.86 23.79 Top Racing Car Accessories Center 02-12-1046 11,828.57 27.54 Top Racing Car Accessories Center 02-12-1047 198.21 27.86 Tri Star (One Stop) Motorshop Inc. 02-12-1048 229.46 28.39 Tri Star Motor Shop Inc 06-12-1017 232.14 29.68 Trinos Minimart 06-12-1019 236.61 30.16 Trinos Minimart 06-12-1022 247.32 35.25 Trinos Minimart 02-12-1043 251.34 85.71 Trinos Minimart 04-12-1048 293.75 50.36 Trinos Minimart 01-12-1014 714.29 26.79 Trinos Minimart 04-12-1045 419.64 38.04 Trinos Minimart 03-12-1024 223.21 81.43 Triple Trading And Fabrication 02-12-1043 316.96 78.21 Truck And Auto Parts 01-12-1048 678.57 8.14 Tunay Na Atin Auto Supply 01-12-1045 651.79 32.14 Tunay Na Atin Petron Service Station 01-12-1007 67.86 25.71 Unico General Merchandising 02-12-1015 267.86 112.49 United Bearing Industrial Corp Cabuyao 02-12-1074 214.29 26.36 United Bearing Industrial Corporation 01-12-1024 937.51 107.14 V B Carvajal Supply 05-12-1024 219.64 107.14 Vencili Venili Convenience Store 892.86 Vencili Venili Convenience Store 892.86 Ventura Gasoline Station Ventura Gasoline Station Ventura Gasoline Station

ANNEXES CTA CASE NO. 9076 .---------~-----------------------�-r--------,r-----------~----------. Ventura Gasoline Station 04-12-1062 7,500.00 900.00 Ventura Gasoline Station 05-12-1023 13,900.90 1,668.10 Wagner General Merchandise 03-12-1023 175.89 21.11 Waltermart Handyman Inc Gen Trias 05-12-1026 66.29 7.96 Waltermart Handyman Inc Gen Trias 01-12-1025 446.21 53.54 Wan Sang Trading _L_06-12-1038 40.18 4.82 Western COI\1mercial CORpORatiON 02-12-1037 2,142.86 257.14 Westt:>m COMmercial CORpORatiON 06-12�1025 20,714.29 2,485.71 !-W-es-t-:.-.::.-.e_rn_C_:_o~m.~m~e-=-~:.:..ia~I-=C:..:o~rp~o=-r~at~io~n-=-----------4-0~3=--~12~--=1~0~16-=-4�------=22,~14~2~.8=-:6~-------=-2=5~7-=-.1=-:4~ rW--estern Commercial Corporation �02--12-1054 7,589.29 910.71 ---'--t-------~C..::..:.c=.::..+-------=-.::.=-:..:....=....j c-YVeste_~ Commercial Corporation 02-12-1055 8,839.29 1,060.71 Western Commercial Corporation 04-12-1006 ___1--'4,'-1_0_7_._1_4-+-------"1,'-6_9_2_.8_6~ ~es~ern Coli"!merciaI Corporation 04-12-1002 1:..:6:.L,3-'"3~9...:.:.2=-=9"-+-----=1l,9:..:6:..:0-=-.7:. .:1==--.j Weste:IJl Commercial Corporation -----+-'0-'-5--1-'-2._-1:..:0=--2�6�---�----'2-=-0r..::,2:..:c6-=-7.:..:.8c.::.6-+------'-2'--,4c.::.3-=2.:..:.1'-4--l ~_est~rn Cornm~'"cial Corporation 0:?-!2-1001 24,464.28 2,935.72 Western Commercial Corporation 01-12-1013 26,250.00 3,150.00 Western Commercial Corporation 02-12-1002 -----'-------11------'-------1 48,214.29 5,7~5.71 ! Western C~l_!lme~ia_ l C_or.p.._o__r_ati_on____ --�----+02---12--1-.0-10- -�------4-9'-,8--5-7-.-1-4-+------!5.-,9--8-2'-.8-6-1 West~rn Commercial Corporation j 03-12-1004 72,901.79 8,748.21 WE~ste:rn Com~erciai Corporation 01-12~1017 111,071.43 13,3:28.57 Wn.st~_rn Commerc.ial Corporation ~-!t024--1:.0._2?t-1f0-6-5--..:_1_~13,_17...!_._,87___58__5_..77__1--1+_-+_-_---_21__5.1..!.4_,8__1.__4_2.29_9--;-l _W!Jhhcee~l!zzoonree Car Buy Sell And Repair Shop I 0045-1-21-210-~1302_3_ J- --=.!2,c..::..9c..::..0=-=1.-=-7-=-9+----=-3=-4c....::8..:..:.2:..:1'--l ~vheeiLone Car Buy And Repair Shop Car Buy- Ss~~ellll And Repa:r Shop 3,125.00 375.00 V/heelzo_ne Car Buy Sell An.C Repair Shop I 03-12:-1020 3,571.43 -+----4_2_8_.5_7--1 rW-he- -'-e~ l_zo,...cn-.:e_C.:..:~a-=-r-=B.c..::..uLy-=S-=e.:.:..II-=-A-=-nd.::_:_R:.::::.e.::..?a::.:.:.ir Shop . C4-12-1060 4,- 01- 7 .8-q~----4- 82- .14~ Wilfred ?etron Station 892.86 107.14 ]'ilfred P~tror. Station ______J__Q?-.I.Z-1024 _ -�-____J__Q_!_:12-lQ_21_ '---- 24,060.7,...1_,-,-_____2_,_,8_S_7_.2:-9-i I 0:?-12-1023 r-W:lfred Petror. S~ation 36,041.96 4,325.04 _Wilfred Petr on. Statio_n . 02-12:!074 ._4:..::1L,1:..:6:..:0..:..:7. -=1=-+-------=4.!..:.9,:..:3c.::9..:.2:.:..:9--1 Zvaafn~i~f:laoGt::o~rsolWlr.oerkSstati0n I 02-12-1035 267.96 32.14 03-12-101( -----1-1-=-,2=-:2=-3-=-.2.c...1"-+-----1-,3-=4:..:6:.:...7=-:9.:_1 Subtotal .-��--.- 7,693,.613.46 923,233.39 ...___ -~~-. - - - - .- ----1---------'---~ - ~ ~~L~- l'J-iT~/� 'Ie~s-o~s~o-f1-."-'o~ od-s-a-~-s-v-p~ p- or-te-d~_~b- y - B- an-k~D-e~p-u-s-it- s- fo-r- th-e-a-c-c- oL un-t-o-f- th-e-P-a-y- ee--1 Lf.~!R~S Shell Petrole~m Corporation . . .~i-12~1042 c_206,275.19. 24,753.02 I F.iiipi.~as Sh-~11 Petroleum Corporation __ I 05-12-1C"'3 43,838.18 5,260.58 . ~_Pi~~~~~~_i>et.-oleu~~qp_E_r~-----~.9.?.::.!_2~�14 8,901.85 1,068.22l ~"iliplfl::..s Sh~ll Petrcleum Corp?ratio~ . . OG-1:::-10715 95�,.994.99 11,513.40 i-li-pl-n-asShe~l Petroleum Corporation ~_!:l\t�11 _ _.___ r -0-6:--1�2-1077 23,217.19 2,786.C6 - ---- � -~--. - - - - - + r - - - - - ' - - - - - 1 378,::.!27.40 45,387.28 .. l _1 WQ61t ~ if!I. r5!!..chas.~!ifif!ad~ are supportedby Tap~!_ flecetJ.)ts ----'--'- r - - - I ---6-6.-9-6-,----- ~.04 ~ AH'~[>f>Y Stvr<!__ . _ _ Oct 12- [-_!-~ew~PL:-~o;.s:pee.1raouDse~prcorcfmereynt Stu~--, __ 05-~�~_:}_905 .� ~~ 2,0jfi.47 241.98 ~5-12-_100~ 2,7ti6.07 331.93 f P-t::y~.--�.� y~ups. ~ius .L._______�_._-.�------ � 06-!_~-.!J.27 817.63 98.1-2- r! Values Plus . !\i-1:2-1�'129 1,141.74 137.01 I . �-----.----- .. . -�.- . . _ ~~08.67 817.08 ~. 'S.u_bt_:t__!_a:~, . : . _ _ _. ___ -. . . _ 1. __ ..!___:_ - .. I VZ"I.,Purch?J~as ofgoo,~'i supported hy VAT OR.-: lli7pri1Jted_�_v~_;_t.'7--th~e_p_n_.r._ar-s.-e__''Not val..id. J~ . iiS StUt~ QfllJJ!J!f tax . ~Wester'lS'2!nr.1.erci3J Corporation - - - -H)--1.;�1oO.fT- . . : 4_1 _!.J.189_2_.8C'-'.o-=-�+-----1_,_,_30_7_..1_. 1 Wcst.~rn Commercial Corporation 03~12-!035 I � 5,714.29 r.w~~~-~~c;_cmme~ci.~i,_corp<t!:.i=lt!9_n____ . ~_.Q6-i~~}Q27 _I ~--- 2,~~.43_ 685.7i 278.5lj \fJ~erP C:omm~rcial Corporation. 1 _l 06_::1:,~-1.0.'.;7 e___:W,5~5.7J � 2,464.~~~ :~;t;Et"�:r.nm. C�.cooMm:nmt:e!rrcci?inl i.CCoorrppoorraattiioonn .j~ifJ.6-~1_~22-_1._:9~_~o.z._;s_! ____1E,7?,!}:C_~C..O2YO__,__ _ 2,100.~~ _1_,_5,_8_5-=-7._1_Ji ... -

ANNEXES - 70,118.58. 8,421.42 CTA CASE NO. 9076 ~(3ge' 14 of 36 � 06-12-1029 - 106.85 890.40 106.85 Subtq.tal 890.40 IX. Supporting Invoice is Unreadable 8,755,306.72 1,050,636.49 Rose Pharmacy Inc Subtotal Total

ANNEXES CTA CASE NO. 9076 . ANNEX "B"

ANNEXES CTA CASE NO. 9076 ANNEX "C"

ANNEXES CfA CASE NO. 9076 Lucena Wheeler Enterprises 05-12-1036 696.43 83.57 Mary Rose Cargo Mover Inc 04-12-0016 4,403.57 528.43 Mary Rose Cargo Mover Inc 05-12-0083 5,203.57 624.43 Millenium Tire Check Center - Lucena 06-12-1074 Montenegro Shipping Lines Inc 04-12-1055 758.93 91.07 MRTC Trucking Services Corporation 01-12-0014 3,228.57 387.43 MRTC Trucking Services Corporation 01-12-0084 75,742.86 9,089.14 MRTC Trucking Services Corporation 03-12-0014 69,035.15 8,284.22 MRTC Trucking Services Corporation 03-12-0016 113,407.68 13,608.92 MRTC Trucking Services Corporation 03-12-0099 144,786.25 17,374.35 MRTC Trucking Services Corporation 04-12-0013 74,869.64 8,984.36 MRTC Trucking Services Corporation 04-12-0036 74,945.54 8,993.46 MRTC Trucking Services Corporation 05-12-0021 105,683.57 12,682.03 MRTC Trucking Services Corporation 05-12-0042 73,108.43 8,773.01 MRTC Trucking Services Corporation 06-12-0027 123,842.86 14,861.14 MRTC Trucking Services Corporation 06-12-0094 135,993.39 16,319.21 Rca Auto Glass and Gen Merchandise 05-12-1004 176,371.00 21,164.52 Riddle Trucking_ Service 03-12-0061 1,339.29 160.71 Riddle Trucking Service 03-12-0128 4,403.57 528.43 White Beach Nipa Hut and Restaurant 06-12-1057 5,203.57 624.43 Subtotal 8,035.72 964.28 1,934,976.99 232,197.25 IIL Supporting Invoices/DRs do not indicate the Tin andAddress ofthe petitioner 3 Kids Enterprises 01-12-0018 21,811.16 2,617.34 2,310.80 3 Kids Enterprises 01-12-0033 19,256.70 624.43 3 Kids Enterprises 03-12-0017 5,203.57 1,248.86 3,659.10 3 Kids Enterprises 03-12-0019 10,407.14 5,935.50 4,529.34 3 Kids Enterprises 03-12-0101 30,492.50 10,742.71 15,123.49 3 Kids Enterprises 04-12-0018 49,462.50 4,501.56 6,950.22 3 Kids Enterprises 04-12-0046 37,744.48 14,027.82 9,338.96 3 Kids Enterprises 05-12-0043 89,522.59 5,702.57 20,649.09 3 Kids Enterprises 06-12-0005 126,029.07 9,168.48 12,344.59 3 Kids Enterprises 06-12-0039 37,513.04 14,572.32 17,664.03 A Villahermosa Trucking 01-12-0061 57,918.48 3,324.35 11,858.74 A Villahermosa Trucking 01-12-0062 116,898.49 9,125.86 22,396.76 A Villahermosa Trucking 01-12-0063 77,824.64 7,128.43 15,268.33 A Villahermosa Trucking 01-12-0064 47,521.43 12,748.54 21,658.13 A Villahermosa Trucking 01-12-0065 172,075.71 7,553.58 1,571.36 A Villahermosa Trucking 01-12-0066 76,404.00 2,440.39 A Villahermosa Trucking 04-12-0057 102,871.61 869.04 1,321.46 A Villahermosa Trucking 04-12-0058 121,435.98 1,266.75 2,533.50 A Villahermosa Trucking 04-12-0059 147,200.28 1,320.11 A Villahermosa Trucking 04-12-0060 27,702.89 A Villahermosa Trucking 04-12-0061 98,822.86 A Villahermosa Trucking 04-12-0062 76,048.82 A Villahermosa Trucking 05-12-0040 186,639.64 A Villahermosa Trucking 05-12-0089 59,403.57 A Villahermosa Trucking 05-12-0090 127,236.07 A Villahermosa Trucking 05-12-0091 106,237.86 A Villahermosa Trucking 06-12-0052 180,484.39 Abed Security & Investigation Agency 06-12-1030 62,946.42 AGN Trucking and Trading 01-12-0083 13,094.64 AGN Trucking and Trading 02-12-0005 20,336.61 AGN Trucking and Trading 02-12-0045 7,241.96 AGN Trucking and Trading 03-12-0073 11,012.14 AGN Trucking and Trading 04-12-0011 10,556.25 AGN Trucking and Trading 06-12-0006 21,112.50 Amcar Automotive Corporation 06-12-1026 11,000.89

ANNEXES 05-12-1037 669.64 80.36 CfA CASE NO. 9076 06-12-1027 1,473.21 176.79 06-12-1028 1,473.21 176.79 Page 18 of 36 06-12-1031 117.86 05-12-1006 982.14 Angelinas Travel Inn Inc 06-12-1044 8.04 0.96 Asian Traveller S Inn 02-12-0032 93.00 Asian Traveller S Inn 03-12-0081 775.00 1,925.36 Asian Traveller S Inn 06-12-0097 16,044.64 1,906.10 Avenue Bookstore 05-12-1040 15,884.20 1,886.85 Beeline Foods Corporation 04-12-1055 15,723.75 C Gubatan Enterprises 04-12-1054 1.61 C Gubatan Enterprises 06-12-1057 13.39 1,023.21 C Gubatan Enterprises 01-12-0026 8,526.79 1,428.06 Ca Copy Center Printing Press and Gen Mdse 01-12-0087 11,900.50 Calapan Oriental Machine and Engineering 02-12-0023 1,887.58 226.51 calapan Telephone System Inc 03-12-0036 213,622.73 25,634.73 calapan Telephone System Inc 03-12-0076 118,708.67 14,245.04 CMT Hauling Services 03-12-0117 204,436.96 24,532.43 CMT Hauling Services 04-12-0028 80,005.98 CMT Hauling Services 04-12-0047 169,583.13 9,600.72 CMT Hauling Services 05-12-0009 176,402.65 20,349.97 CMT Hauling Services 05-12-0016 187,204.66 21,168.32 CMT Hauling Services 05-12-0064 206,415.76 22,464.56 CMT Hauling Services 06-12-0008 15,789.13 24,769.89 CMT Hauling Services 06-12-0047 157,017.06 CMT Hauling Services 01-12-0013 118,436.06 1,894.70 CMT Hauling Services 01-12-0088 167,159.95 18,842.05 CMT Hauling Services 03-12-0072 186,435.23 14,212.33 CMT Hauling Services 04-12-0012 40,787.14 20,059.19 CMT Hauling Services 05-12-0005 14,010.71 22,372.23 Contgeo Cargo Solutions 05-12-0031 33,896.43 Contgeo Cargo Solutions 06-12-0041 16,818.75 4,894.46 Contgeo Cargo Solutions 02-12-0047 20,657.14 1,681.29 Contgeo cargo Solutions 04-12-0063 7,968.75 4,067.57 Contgeo Cargo Solutions 01-12-0044 38,861.61 2,018.25 Contgeo Cargo Solutions 01-12-0005 84,821.43 2,478.86 Contgeo Cargo Solutions 01-12-0057 68,750.00 Coren Commercial Co., Inc 02-12-0015 4,403.57 956.25 Coren Commercial Co., Inc 03-12-0034 66,582.23 4,663.39 Dennis Trucking Services 03-12-0038 99,615.18 10,178.57 E C Creencia Trading 03-12-0096 80,064.29 8,250.00 E C Creencia Trading 04-12-0020 88,033.04 E C Creencia Trading 04-12-0048 72,528.96 528.43 E C Creencia Trading 05-12-0015 45,361.61 7,989.87 E C Creencia Trading 01-12-0004 50,480.36 11,953.82 E C Creencia Trading 01-12-0034 74,760.71 9,607.71 E C Creencia Trading 02-12-0012 30,867.41 10,563.96 E C Creencia Trading 03-12-0018 34,128.57 8,703.48 E C Creencia Trading 03-12-0020 84,804.46 5,443.39 E M Mendoza Trucking 03-12-0094 17,720.54 6,057.64 E M Mendoza Trucking 04-12-0017 42,938.39 8,971.29 E M Mendoza Trucking 04-12-0045 24,048.21 3,704.09 E M Mendoza Trucking 05-12-0006 32,023.21 4,095.43 E M Mendoza Trucking 05-12-0044 64,624.29 10,176.54 E M Mendoza Trucking 06-12-0031 7,968.75 2,126.46 E M Mendoza Trucking 06-12-0046 62,581.03 5,152.61 E M Mendoza Trucking 03-12-0030 63,470.20 2,885.79 E M Mendoza Trucking 35,125.09 3,842.79 E M Mendoza Trucking 72,253.57 7,754.91 E M Mendoza Trucking 7,975.59 E M Mendoza Trucking 956.25 E P Bautista Trucking Services 7,509.72 7,616.42 4,215.01 8,670.43 957.07

ANNEXES 05-12-0046 3,645.98 437.52 erA CASE NO. 9076 06-12-1074 924.10 110.90 06-12-1074 263.39 Page 19 of 36 04-12-1055 293.75 31.61 05-12-1037 241.07 35.25 E P Bautista Trucking Services 05-12-1004 139.29 28.93 Eastern Precious Cuisine 05-12-1006 44.64 16.71 06-12-1071 48.66 Eclair Food Concepts Fastfood & Bar 06-12-1073 70.98 5.36 06-12-1074 189.28 5.84 Eka Food Corner 01-12-0031 8.52 Fer and Milas Fast Food 01-12-0069 37,605.73 22.72 03-12-0056 42,306.21 4,512.69 Fine Art Studio Photo Supply & Gen Mdse 03-12-0057 12,015.18 5,076.75 Fine Art Studio Photo Supply & Gen Mdse 04-12-0008 50,422.32 1,441.82 Fine Art Studio Photo Supply & Gen Mdse 04-12-0034 44,883.93 6,050.68 Fine Art Studio Photo Supply & Gen Mdse 05-12-0050 17,953.57 5,386.07 Fine Art Studio Photo Supply & Gen Mdse 06-12-0020 83,400.89 2,154.43 06-12-0077 21,493.75 10,008.11 G Malijan Trucking 01-12-0056 33,123.21 2,579.25 G Malijan Trucking 03-12-0015 3,974.79 G Malijan Trucking 06-12-0093 4,592.86 551.14 G Malijan Trucking 05-12-1001 8,807.14 1,056.86 G Malijan Trucking 05-12-1003 14,343.75 1,721.25 G Malijan Trucking 06-12-1073 30,001.34 3,600.16 G Malijan Trucking 02-12-0020 28,071.43 3,368.57 G Malijan Trucking 04-12-0074 38,106.96 4,572.84 G Malijan Trucking 05-12-1004 3,645.98 437.52 Golden Eye Trucking 02-12-0036 4,403.57 528.43 Golden Eye Trucking 03-12-0060 24.64 Golden Eye Trucking 03-12-0131 205.36 4,011.54 Golden Fort Security and Investigation 05-12-0035 33,429.46 1,339.39 Golden Fort Security and Investigation 06-12-0051 11,161.61 2,295.64 Golden Fort Security and Investigation 06-12-0096 19,130.36 7,783.24 Good Deal Hauling Services 03-12-0083 64,860.36 7,897.39 Good Deal Hauling Services 03-12-0084 65,811.61 1,412.68 Grand Central Park and Garden Cafe 03-12-0085 11,772.32 39,227.51 Grandios Enterprise 03-12-0086 326,895.94 32,485.05 Grandios Enterprise 03-12-0087 270,708.79 17,954.55 Grandios Enterprise 03-12-0088 149,621.29 21,629.20 Grandios Enterprise 03-12-0089 180,243.36 23,071.44 Grandios Enterprise 03-12-0090 192,261.98 22,706.13 Grandios Enterprise 03-12-0091 189,217.79 29,412.01 Hizon Transport Services and Trading Inc 04-12-0021 245,100.11 28,434.54 Hizon Transport Services and Trading Inc 05-12-0070 236,954.53 37,173.75 Hizon Transport Services and Trading Inc 05-12-0071 309,781.28 35,085.59 Hizon Transport Services and Trading Inc 06-12-1057 292,379.88 52,821.30 Hizon Transport Services and Trading Inc 01-12-0011 440,177.50 32,933.49 Hizon Transport Services and Trading Inc 01-12-0012 274,445.71 5,888.23 Hizon Transport Services and Trading Inc 01-12-0070 49,068.55 11,845.54 Hizon Transport Services and Trading Inc 02-12-0030 98,712.86 6,571.93 Hizon Transport Services and Trading Inc 02-12-0059 54,766.07 7,911.58 Hizon Transport Services and Trading Inc 03-12-0055 65,929.84 7,322.10 Hizon Transport Services and Trading Inc 03-12-0070 61,017.46 10,838.46 Hizon Transport Services and Trading Inc 04-12-0009 90,320.54 6,854.25 Hunter Security Agency and Manpower Services 04-12-0033 57,118.75 7,852.46 04-12-0089 65,437.14 8,314.89 J P Opena Trucking Inc 05-12-0049 69,290.71 9,525.45 J P Opena Trucking Inc 79,378.75 7,043.57 J P Opena Trucking Inc 58,696.43 17,877.62 J P Qpena Trucking Inc 148,980.18 J P Opena Trucking Inc J P Opena Trucking Inc J P Opena Trucking Inc J P Opena Trucking Inc J P Opena Trucking Inc J P Opena Trucking Inc J P Opena Trucking Inc

ANNEXES 06-12-0019 63,648.66 7,637.84 CTA CASE NO. 9076 06-12-0076 101,350.18 12,162.02 01-12-0090 Page 20 of 36 03-12-0027 7,040.18 844.82 04-12-0038 12,516.96 1,502.04 J P Opena Trucking Inc 05-12-0047 J P Opena Trucking Inc 06-12-1030 3,645.98 437.52 Jellys Trucking Services 01-12-0024 10,407.14 1,248.86 Jellys Trucking Services 01-12-0025 Jellys Trucking Services 01-12-0042 647.32 77.68 Jellys Trucking Services 03-12-0059 39,342.86 4,721.14 Jhamill Tire Supply 03-12-0082 63,675.14 7,641.02 Joanne and Janine Enterprises 03-12-0132 45,256.25 5,430.75 Joanne and Janine Enterprises 04-12-0042 73,666.61 8,839.99 Joanne and Janine Enterprises 04-12-0093 13,210.71 1,585.29 Joanne and Janine Enterprises 04-12-0094 22,249.55 2,669.95 Joanne and Janine Enterprises 05-12-0041 27,283.93 3,274.07 Joanne and Janine Enterprises 05-12-0092 31,374.11 3,764.89 Joanne and Janine Enterprises 06-12-0053 44,335.71 5,320.29 Joanne and Janine Enterprises 04-12-1058 15,375.89 1,845.11 Joanne and Janine Enterprises 01-12-0032 33,487.14 4,018.46 Joanne and Janine Enterprises 04-12-1054 32,873.21 3,944.79 Joanne and Janine Enterprises 04-12-1055 Joanne and Janine Enterprises 04-12-1056 754.29 90.51 Jollibee Foods Corporation 04-12-1058 58,215.92 6,985.91 Jp Opena Trucking Inc 06-12-1057 JRS Express Calapan 06-12-1059 178.57 21.43 JRS Express Calapan 06-12-1075 374.99 45.01 JRS Express Calapan 05-12-1006 11.79 JRS Express Calapan 05-12-1034 98.21 65.15 JRS Express Calapan 05-12-1035 542.85 86.58 JRS Express Calapan 05-12-1036 721.42 11.79 JRS Express Calapan 05-12-1037 11.79 JRS Express Lucena Branch 05-12-1038 98.21 21.43 JRS Express Lucena Branch 06-12-1072 98.21 54.64 JRS Express Lucena Branch 06-12-1073 178.57 33.21 JRS Express Lucena Branch 06-12-1044 455.36 11.79 JRS Express Lucena Branch 06-12-1046 276.79 11.79 JRS Express Lucena Branch 03-12-0026 98.21 23.58 JRS Express Lucena Branch 03-12-0052 98.21 JRS Express Lucena Branch 03-12-0053 196.42 9.64 JRS Express-Batangas 05-12-0088 80.36 11.79 JRS Express-Batangas 04-12-1055 98.21 50.35 JZ Valencia Enterprises 06-12-1059 419.65 33.22 JZ Valencia Enterprises 03-12-0122 276.78 437.52 JZ Valencia Enterprises 01-12-0043 3,645.98 1,923.43 KR Carrier 01-12-0058 16,028.57 2,444.98 La Gensol Plaza Hotel and Restaurant 02-12-0037 20,374.79 2,934.08 La Gensol Plaza Hotel and Restaurant 02-12-0061 24,450.67 107.14 Leavil Trucking Services 03-12-0063 892.86 150.00 LFH Venture Merchandising Corporation 03-12-0093 1,250.00 10,411.39 LFH Venture Merchandising Corporation 04-12-0026 86,761.61 2,800.29 LFH Venture Merchandising Corporation 04-12-0080 23,335.71 21,455.71 LFH Venture Merchandising Corporation 05-12-0038 178,797.57 28,084.60 LFH Venture Merchandising Corporation 05-12-0039 234,038.33 24,450.80 LFH Venture Merchandising Corporation 06-12-1074 203,756.70 24,795.04 LFH Venture Merchandising Corporation 05-12-1038 206,625.34 23,997.44 LFH Venture Merchandising Corporation 06-12-1007 199,978.68 25,904.48 LFH Venture Merchandising Corporation 215,870.64 38,555.04 LFH Venture Merchandising Corporation 321,291.97 39,222.38 Lucena Food Services Inc 326,853.19 26,920.06 Lucena Wheeler Enterprises 224,333.88 54.64 M.R. Auto Supply & Gen.Mdse 455.36 94.29 785.71 9.64 80.36

ANNEXES 02-12-0014 4,101.73 492.21 CTA CASE NO. 9076 05-12-0086 11,667.14 1,400.06 06-12-1014 Page 21 of 36 04-12-1055 3,593.75 431.25 01-12-0029 790.18 94.82 Marissas Trucking and Hauling Services 02-12-0003 Marissas Trucking and Hauling Services 02-12-0004 120,535.71 14,464.29 Mega Gift Shop and General Merchandise 02-12-0016 281,250.00 33,750.00 Mindoro Plaza Hotel 03-12-0123 267,857.14 32,142.86 Moreta Shipping Lines, Inc. 04-12-0031 428,571.43 51,428.57 Moreta Shipping Lines, Inc. 04-12-0032 254,464.29 30,535.71 Moreta Shipping Lines, Inc. 04-12-0085 227,678.57 27,321.43 Moreta Shipping Lines, Inc. 05-12-0072 200,892.86 24,107.14 Moreta Shipping Lines, Inc. 05-12-0073 Moreta Shipping Lines, Inc. 05-12-0074 78,500.00 9,420.00 Moreta Shipping Lines, Inc. 02-12-0006 214,285.71 25,714.29 Moreta Shipping Lines, Inc. 05-12-0069 174,107.14 20,892.86 Moreta Shipping Lines, Inc. 06-12-0043 530,160.71 63,619.29 Moreta Shipping Lines, Inc. 02-12-0022 115,965.39 13,915.85 Moreta Shipping Lines, Inc. 04-12-0081 MRTC Trucking Services Corporation 05-12-0085 5,444.64 653.36 MRTC Trucking Services Corporation 01-12-0022 198,776.79 23,853.21 MRTC Trucking Services Corporation 01-12-0040 North West Enterprises 02-12-0038 4,101.73 492.21 North West Enterprises 02-12-0063 29,737.59 3,568.51 North West Enterprises 03-12-0058 31,760.71 3,811.29 Our Beverly Village Trucking Corporation 03-12-0080 36,045.54 4,325.46 Our Beverly Village Trucking Corporation 03-12-0129 78,638.84 9,436.66 Our Beverly Village Trucking Corporation 04-12-0041 53,766.07 6,451.93 Our BeverlyVillage Trucking Corporation 04-12-0096 41,249.11 4,949.89 Our Beverly Village Trucking Corporation 05-12-0037 41,506.21 4,980.74 Our Beverly Village Trucking Corporation 05-12-0087 42,857.14 5,142.86 Our Beverly Village Trucking Corporation 06-12-0050 38,261.16 4,591.34 Our Beverly Village Trucking Corporation 06-12-0095 53,021.43 6,362.57 Our Beverly Village Trucking Corporation 03-12-0069 64,828.57 7,779.43 Our Beverly Village Trucking Corporation 03-12-0054 48,719.86 5,846.38 Our Beverly Village Trucking Corporation 05-12-1037 62,397.57 7,487.71 Our Beverly Village Trucking Corporation 06-12-1074 61,359.32 7,363.12 Our Beverly Village Trucking Corporation 01-12-0055 65,950.89 7,914.11 P N A Freight Services 01-12-0079 35,745.05 4,289.41 Platon Trucking 04-12-0090 68,596.43 8,231.57 Plaza Green Restaurant 04-12-0091 Plaza Green Restaurant 06-12-0090 651.79 78.21 Quincela Shipping Lines 06-12-0091 133.93 16.07 Quincela Shipping Lines 01-12-0020 277,830.40 33,339.65 Quincela Shipping Lines 01-12-0021 567,206.12 68,064.73 Quincela Shipping Lines 03-12-0039 276,226.56 33,147.19 Quincela Shipping Lines 03-12-0040 625,723.75 75,086.85 Quincela Shipping Lines 03-12-0041 626,696.33 75,203.56 Rapid Movers and Forwarders Co Inc 03-12-0042 355,154.64 42,618.56 Rapid Movers and Forwarders Co Inc 03-12-0043 62,782.14 7,533.86 Rapid Movers and Forwarders Co Inc 03-12-0044 135,964.33 16,315.72 Rapid Movers and Forwarders Co Inc 03-12-0045 81,643.39 9,797.21 Rapid Movers and Forwarders Co Inc 03-12-0046 57,365.36 6,883.84 Rapid Movers and Forwarders Co Inc 03-12-0047 70,574.82 8,468.98 Rapid Movers and Forwarders Co Inc 03-12-0050 92,343.75 11,081.25 Rapid Movers and Forwarders Co Inc 03-12-0051 68,584.82 8,230.18 Rapid Movers and Forwarders Co Inc 03-12-0064 78,223.57 9,386.83 Rapid Movers and Forwarders Co Inc 81,880.54 9,825.66 Rapid Movers and Forwarders Co Inc 129,229.11 15,507.49 Rapid Movers and Forwarders Co Inc 64,625.89 7,755.11 Rapid Movers and Forwarders Co Inc 83,814.29 10,057.71 Rapid Movers and Forwarders Co Inc 86,562.50 10,387.50 73,946.43 8,873.57

ANNEXES 03-12-0065 67,591.07 8,110.93 CTA CASE NO. 9076 03-12-0066 73,476.07 8,817.13 Page 22 of 36 03-12-0067 72,268.04 8,672.16 03-12-0077 108,387.68 13,006.52 Rapid Movers and Forwarders Co Inc 03-12-0078 84,525.00 10,143.00 Rapid Movers and Forwarders Co Inc 04-12-0010 50,105.89 6,012.71 Rapid Movers and Forwarders Co Inc 05-12-0026 75,675.71 9,081.09 Rapid Movers and Forwarders Co Inc 05-12-0027 94,137.05 11,296.45 Rapid Movers and Forwarders Co Inc 05-12-0029 75,871.79 9,104.61 Rapid Movers and Forwarders Co Inc 05-12-0030 75,740.18 9,088.82 Rapid Movers and Forwarders Co Inc 06-12-0021 103,577.50 12,429.30 Rapid Movers and Forwarders Co Inc 06-12-0022 85,517.23 10,262.07 Rapid Movers and Forwarders Co Inc 06-12-0023 50,411.25 6,049.35 Rapid Movers and Forwarders Co Inc 06-12-0024 67,210.71 8,065.29 Rapid Movers and Forwarders Co Inc 06-12-0025 60,055.36 7,206.64 Rapid Movers and Forwarders Co Inc 06-12-0026 66,755.36 8,010.64 Rapid Movers and Forwarders Co Inc 06-12-0033 65,633.21 7,875.99 Rapid Movers and Forwarders Co Inc 06-12-0034 41,915.18 5,029.82 Rapid Movers and Forwarders Co Inc 06-12-0078 20,200.36 2,424.04 Rapid Movers and Forwarders Co Inc 06-12-0079 70,063.09 8,407.57 Rapid Movers and Forwarders Co Inc 01-12-0010 25,217.86 3,026.14 Rapid Movers and Forwarders Co Inc 02-12-0025 15,610.71 1,873.29 Rapid Movers and Forwarders Co Inc 02-12-0026 9,658.57 1,159.03 Rapid Movers and Forwarders Co Inc 02-12-0049 14,010.71 1,681.29 Renz Trucking 03-12-0100 8,807.14 1,056.86 Renz Trucking 03-12-0116 25,826.43 3,099.17 Renz Trucking 04-12-0014 38,549.55 4,625.95 Renz Trucking 04-12-0075 28,863.84 3,463.66 Renz Trucking 05-12-0004 Renz Trucking 05-12-0032 5,203.57 624.43 Renz Trucking 05-12-0084 48,014.82 5,761.78 Renz Trucking 06-12-0099 14,053.13 1,686.37 Renz Trucking 02-12-0034 42,832.14 5,139.86 Renz Trucking 02-12-0029 Renz Trucking 05-12-1002 4,403.57 528.43 Renz Trucking 05-12-1003 3,645.98 437.52 Riddle Trucking Service 05-12-1004 Robien Trucking 05-12-1035 607.14 72.86 Rosarian Restaurant 05-12-1037 607.14 72.86 Rosarian Restaurant 06-12-1074 1,214.29 145.71 Rosarian Restaurant 01-12-0019 1,214.29 145.71 Rosarian Restaurant 01-12-0086 2,428.57 291.43 Rosarian Restaurant 02-12-0017 2,428.57 291.43 Rosarian Restaurant 03-12-0025 37,319.30 4,478.32 Royalmaster Services Inc 03-12-0121 47,271.04 5,672.52 Royalmaster Services Inc 04-12-0027 80,831.79 9,699.81 Royalmaster Services Inc 04-12-0029 49,455.54 5,934.67 Royalmaster Services Inc 04-12-0079 36,895.73 4,427.49 Royalmaster Services Inc 05-12-0017 18,963.96 2,275.68 Royalmaster Services Inc 06-12-0007 24,677.18 2,961.26 Royalmaster Services Inc 05-12-1006 42,996.38 5,159.57 Royalmaster Services Inc 05-12-1034 60,319.50 7,238.34 Royalmaster Services Inc 04-12-0030 67,783.36 8,134.00 Royalmaster Services Inc 06-12-1073 Sariaya Bookstore and Gen Mdse 01-12-0006 13.39 1.61 Southpark Chicken Foodhaus Corp 01-12-0045 391.07 46.93 Square One Realty Corporation 03-12-0033 1,100.00 132.00 Star Copy Center and General Merchandise 03-12-0035 26.79 Tuiza Trucking Services 13,815.18 3.21 Tuiza Trucking Services 64,265.36 1,657.82 Tuiza Trucking Services 27,789.28 7,711.84 Tuiza Trucking Services 22,877.47 3,334.71 2,745.30

ANNEXES CTA CASE NO. 9076 Tuiza Trucking Services 03-12-0037 17,953.57 2,154.43 Tuiza Trucking Services 03-12-0095 22,149.11 2,657.89 Tuiza Trucking Services 04-12-0019 103,309.82 12,397.18 Tuiza Trucking Services 04-12-0049 48,322.32 5,798.68 Tuiza Trucking Services 05-12-0010 34,632.14 4,155.86 Tuiza Trucking Services 05-12-0045 74,125.00 8,895.00 Tuiza Trucking Services 06-12-0010 74,321.48 8,918.58 Tuiza Trucking Services 06-12-0089 74,403.57 8,928.43 Uniace Mart 05-12-1006 Uniace Mart 05-12-1038 44.64 5.36 Verson Trucking Services 03-12-0071 44.64 5.36 Verson Trucking Services 04-12-0071 7,968.75 956.25 Verson Trucking Services 06-12-0075 14,010.71 1,681.29 Victorina P Chan Co 05-12-1006 8,976.79 1,077.21 Victorina P Chan Co 05-12-1038 53.57 6.43 VIars Hotel 05-12-1004 40.18 4.82 Wide area Network Transport Services 01-12-0009 892.86 107.14 Wide area Network Transport Services 02-12-0024 17,182.14 2,061.86 Wide area Network Transport Services 02-12-0027 8,049.55 965.95 Wide area Network Transport Services 02-12-0048 8,292.86 995.14 Wide area Network Transport Services 03-12-0032 10,291.07 1,234.93 Wide area Network Transport Services 03-12-0075 36,026.43 4,323.17 Wide area Network Transport Services 04-12-0015 47,615.45 5,713.85 Wide area Network Transport Services 04-12-0073 33,875.00 4,065.00 Wide area Network Transport Services 05-12-0003 4,403.57 528.43 Wide area Network Transport Services 05-12-0028 14,167.41 1,700.09 Wide area Network Transport Services 06-12-0042 10,521.43 1,262.57 Z S M Trucking Services 05-12-0025 4,403.57 528.43 Z S M Trucking Services 05-12-0048 8,807.14 1,056.86 Z S M Trucking Services 06-12-0009 78,663.39 9,439.61 Z S M Trucking Services 06-12-0040 57,246.43 6,869.57 Subtotal 175,486.61 21,058.39 24,790,894.45 2,974,907.54 IV. Purchases From Non-Vat Suppliers; supported by NON-VAT ORs Joanne and Janine Enterprises 02-12-0031 26,364.29 3,163.71 3,549.11 Joanne and Janine Enterprises 02-12-0064 29,575.89 15,358.71 28,404.77 Leavil Trucking Services 01-12-0059 127,989.29 14,363.57 16,353.22 Leavil Trucking Services 01-12-0060 236,706.43 10,908.06 27,933.60 Leavil Trucking Services 02-12-0013 119,696.43 8,373.77 10,541.14 Leavil Trucking Services 03-12-0028 136,276.88 18,807.16 17,050.29 Leavil Trucking Services 03-12-0029 90,900.54 140.24 Leavil Trucking Services 04-12-0037 232,780.00 174,947.35 Leavil Trucking Services 04-12-0092 69,781.43 Leavil Trucking Services 06-12-0017 87,842.86 Leavil Trucking Services 06-12-0044 156,726.36 Leavil Trucking Services 06-12-0048 142,085.71 Value Care Health Systems Inc 05-12-0033 1,168.66 Subtotal 1,457,894.77 V. Supported by Invoices/DRs issued not in the name ofthe petitioner Euro Air Emission Testing Center 06-12-1026 330.36 39.64 39.64 Euro Air Emission Testing Center 06-12-1027 330.36 39.64 Euro Air Emission Testing Center 06-12-1034 330.36 2.40 48.43 Global Ports Services Inc 06-12-1057 20.00 1,570.14 454.63 Montenegro Shipping Lines Inc 06-12-1059 403.57 487.99 Oriental Mindoro Electric Cooperative Inc 04-12-1055 13,084.50 Oriental Mindoro Electric Cooperative Inc 04-12-1058 3,788.59 Oriental Mindoro Electric Cooperative Inc 06-12-1057 4,066.62

ANNEXES CTA CASE NO. 9076 Oriental Mindoro Electric Cooperative Inc 06-12-1059 19,103.24 2,292.39 Sariaya Bookstore and Gen Mdse 05-12-1038 10.71 1.29 South Luzon Tollway Corp 05-12-1002 96.43 Supercat Calapan 04-12-1053 11.57 Supercat Calapan 04-12-1054 553.58 66.42 Supercat Calapan 04-12-1055 1,142.84 137.16 Supercat Calapan 04-12-1058 1,714.26 205.74 Supercat Calapan 06-12-1057 68.58 Supercat Calapan 06-12-1059 571.42 68.57 571.43 316.07 Subtotal 2,633.93 5,850.30 48,752.20 126.42 VI.. Purchases ofservices supported by Invoices Dated Outside the Period OfClaim 3,776.79 3,776.79 086 Trading 02-12-1037 1,053.58 3,776.79 3,776.79 ABCD Security & Investigation Agency 02-12-1037 31,473.21 7,553.58 11,330.37 ABCD Security & Investigation Agency 02-12-1029 31,473.21 12.21 ABCD Security & Investigation Agency 04-12-1024 31,473.21 39.64 79.80 ABCD Security & Investigation Agency 06-12-1004 31,473.21 2,235.92 2,235.92 ABCD Security & Investigation Agenc:y 06-12-1016 62,946.42 2,235.92 2,235.92 ABCD Security & Investigation Agency 06-12-1025 94,419.63 2,235.92 2,235.92 ABCD Store 04-12-1062 101.79 2,235.92 2,235.92 Abris Eatery 01-12-1004 330.36 2,235.92 963.75 Ace 01-12-1015 665.20 186.43 69.64 Aceguard Services Inc 01-12-1021 18,632.70 330.43 474.27 Aceguard Services Inc 02-12-1073 18,632.70 867.59 342.19 Aceguard Services Inc 02-12-1074 18,632.70 108.64 63.43 Aceguard Services Inc 03-12-1022 18,632.70 117.86 58.93 Aceguard Services Inc 03-12-1023 18,632.70 58.93 69.64 Aceguard Services Inc 04-12-1061 18,632.70 58.93 117.86 Aceguard Services Inc 04-12-1062 18,632.70 3.21 13.82 Aceguard Services Inc 05-12-1022 18,632.70 3.21 Aceguard Services Inc 05-12-1023 18,632.70 3.21 70.71 Ale Printing House 02-12-1074 8,031.25 9.63 Ale Printing House 03-12-1022 1,553.57 12.84 Ale Printing House 05-12-1023 580.36 3.21 2.57 Amcar Automotive Corporation 02-12-1037 2,753.62 3.21 17.03 Amcar Automotive Corporation 02-12-1036 3,952.23 3.21 Amcar Automotive Corporation 06-12-1004 7,229.95 Amcar Automotive Corporation 06-12-1020 2,851.56 Asian Traveller S Inn 02-12-1034 905.36 Asian Traveller S Inn 02-12-1037 528.57 Asian TravellerS Inn 01-12-1044 982.14 Asian Traveller S Inn 02-12-1047 491.07 Asian Traveller S Inn 02-12-1049 491.07 Asian Traveller S Inn 04-12-1024 580.36 Asian Traveller S Inn 06-12-1017 491.07 Asian Traveller S Inn 06-12-1023 982.14 Ati Batangas Inc 01-12-1013 26.79 Ati Batangas Inc 01-12-1014 115.18 Ati Batangas Inc 01-12-1015 26.79 Ati Batangas Inc 02-12-1053 26.79 Ati Batangas Inc 02-12-1059 589.29 Ati Batangas Inc 02-12-1062 80.37 Ati Batangas Inc 02-12-1067 107.16 Ati Batangas Inc 02-12-1068 26.79 Ati Batangas Inc 02-12-1079 21.43 Ati Batangas Inc 03-12-1017 26.79 Ati Batangas Inc 04-12-1039 141.97 Ati Batangas Inc 04-12-1040 26.79

ANNEXES 04-12-1046 26.79 3.21 CTA CASE NO. 9076 04-12-1047 17.86 2.14 04-12-1053 26.79 3.21 Page 25 of 36 04-12-1058 26.79 3.21 05-12-1023 80.37 9.63 Ati Batangas Inc 06-12-1058 26.79 3.21 Ati Batangas Inc 01-12-1006 160.71 19.29 Ati Batangas Inc 03-12-1004 40.18 4.82 Ati Batangas Inc 03-12-1021 2,808.93 337.07 Ati Batangas Inc 03-12-1021 707.14 84.86 Ati Batangas Inc 06-12-1025 335.71 40.29 Ave Sol Shell Service Station 03-12-1016 1,972.67 236.72 Ayala Prop Mgt Corp 04-12-1038 1,496.42 179.57 Badjao Sea Front 04-12-1046 1,719.41 206.33 Baker S Kitchen Food Park 02-12-1053 92.86 11.14 Baliwag Lechon Manok Inc 04-12-1039 185.71 22.29 Batangas I Electric Cooperative Inc 04-12-1040 278.57 33.43 Batangas I Electric Cooperative Inc 04-12-1045 92.86 11.14 Batangas I Electric Cooperative Inc 04-12-1047 185.71 22.29 BCDA 04-12-1048 92.86 11.14 BCDA 02-12-1059 371.43 44.57 BCDA 01-12-1005 12,500.00 1,500.00 BCDA 04-12-1004 796.43 95.57 BCDA 02-12-1056 22,500.00 2,700.00 BCDA 06-12-1025 283.93 34.07 Besta Shipping Lines Inc 01-12-1014 676.79 81.21 Bigboy Sounds System Rentals 01-12-1008 17.86 2.14 Buddys Pizza - Lucena 02-12-1042 44.64 5.36 Budgetlane 02-12-1043 40.18 4.82 Burger Machine 02-12-1049 1,642.86 197.14 Butch Seafood and Grill Restaurant 02-12-1052 205.36 24.64 ca Copy Center Printing Press and Gen Mdse 06-12-1033 25.89 3.11 Cabuyao Salbu Enterprises 02-12-1067 3,928.57 471.43 Cabuyao Salbu Enterprises 02-12-1067 5,803.57 696.43 cabuyao Salbu Enterprises 02-12-1062 11,862.50 1,423.50 Cabuyao Salbu Enterprises 02-12-1066 785.00 94.20 Cabuyao Salbu Enterprises 02-12-1067 10,698.50 1,283.82 calapan Bmc Repair Center and Parts Supply 04-12-1037 25.00 3.00 Calapan Oriental Machine and Engineering 01-12-1004 220.54 26.46 calapan Telephone System Inc 06-12-1063 75.00 9.00 calapan Telephone System Inc 06-12-1064 166.07 19.93 Calapan Telephone System Inc 02-12-1053 191.07 22.93 Calatagan Bats Arrastre and Stevedoring Termi 03-12-1015 166.07 19.93 candelaria Chow Foods Corporation 03-12-1017 235.71 28.29 Citra Metro Manila Tollways Corp 04-12-1039 191.07 22.93 Citra Metro Manila Tollways Corp 04-12-1040 357.14 42.86 Citra Metro Manila Tollways Corporation 04-12-1045 347.32 41.68 Citra Metro Manila Tollways Corporation 04-12-1046 166.07 19.93 Citra Metro Manila Tollways Corporation 04-12-1047 382.14 45.86 Citra Metro Manila Tollways Corporation 04-12-1048 347.32 41.68 Citra Metro Manila Tollways Corporation 05-12-1026 241.07 28.93 Citra Metro Manila Tollways Corporation 03-12-1004 378.57 45.43 Citra Metro Manila Tollways Corporation 04-12-1026 191.07 22.93 Citra Metro Manila Tollways Corporation 02-12-1045 779.46 93.54 Citra Metro Manila Tollways Corporation 02-12-1029 1,784.25 214.11 Citra Metro Manila Tollways Corporation 01-12-1042 2,014.79 241.78 Citra Metro Mia Tollways Corp 01-12-1045 358.49 43.02 Citra Metro Mia Tollways Corp 01-12-1048 413.53 49.62 Coco Manggas Ihawan At Inuman Copy Solution Trading and Services CoJ>Y Solution Trading and Services Copy Solution Trading and Services Copy Solution Trading and Services

ANNEXES 02-12-1042 174.79 20.97 CTA CASE NO. 9076 02-12-1043 2,871.62 344.59 Page 26 of 36 02-12-1045 102.46 02-12-1047 853.82 278.73 Copy Solution Trading and Services 02-12-1050 2,322.72 121.29 Copy Solution Trading and Services 02-12-1051 1,010.75 Copy Solution Trading and Services 02-12-1052 40.34 Copy Solution Trading and Services 04-12-1022 336.18 237.76 Copy Solution Trading and Services 06-12-1018 1,981.35 209.50 Copy Solution Trading and Services 06-12-1033 1,745.82 252.84 Copy Solution Trading and Services 06-12-1035 2,107.04 502.12 Copy Solution Trading and Services 04-12-1046 4,184.34 226.78 Copy Solution Trading and Services 02-12-1068 1,888.88 Copy Solution Trading and Services 02-12-1079 91.07 Copy Solution Trading and Services 02-12-1073 758.93 86.25 Cruzma Beach Resort 02-12-1074 718.75 278.57 D Mariners Inn 03-12-1020 2,321.43 31.50 D Mariners Inn 04-12-1059 262.50 33.64 Dad Selah Enterprises 04-12-1060 280.36 Dad Selah Enterprises 04-12-1061 5.36 Dad Selah Enterprises 04-12-1062 44.64 9.00 Dad Selah Enterprises 04-12-1065 75.00 35.36 Dad Selah Enterprises 05-12-1028 294.64 8.36 Dad Selah Enterprises 02-12-1052 69.64 56.15 Dad Selah Enterprises 02-12-1012 467.85 18.86 Dad Selah Enterprises 03-12-1004 157.14 60.54 Davids Tea House 02-12-1004 504.46 8.57 Decar Trading 01-12-1004 71.43 126.97 Eastern Precious Cuisine 03-12-1023 1,058.03 40.18 Eastern Precious Cuisine 01-12-1021 334.82 19.82 Eclair Energie Convenience Store 03-12-1023 165.18 20.68 Eclair Energie Convenience Store 04-12-1059 172.32 96.43 Edwins Food Palace 04-12-1061 803.57 13.40 Elohim Centrum Palawan 05-12-1022 111.60 5.30 Elohim Centrum Palawan 05-12-1023 44.20 48.21 Elohim Centrum Palawan 01-12-1013 401.79 8.79 Elohim Centrum Palawan 03-12-1020 73.21 21.70 Elohim Centrum Palawan 04-12-1049 180.80 3.70 Elohim Centrum Palawan 01-12-1045 30.80 8.57 Etcit Inc 01-12-1048 71.43 8.57 Etcit Inc 02-12-1042 71.43 8.57 Etcit Inc 02-12-1048 71.43 39.64 Euro Air Emission Testing Center 02-12-1049 330.36 39.64 Euro Air Emission Testing Center 02-12-1051 330.36 34.29 Euro Air Emission Testing Center 02-12-1052 285.71 39.64 Euro Air Emission Testing Center 04-12-1045 330.36 34.29 Euro Air Emission Testing Center 06-12-1044 285.71 68.58 Euro Air Emission Testing Center 02-12-1054 571.42 34.29 Euro Air Emission Testing Center 04-12-1041 285.71 4.29 Feature Reality Holdings and Development Corp 04-12-1049 35.71 1.07 Feature Reality Holdings and Development Corp 02-12-1012 22.49 Feature Realty Holdings and Development Corpo 02-12-1056 8.93 30.00 Feature Realty Holdings and Development Corpo 02-12-1014 187.51 13.39 Feature Realty Holdings and Development Corpo 01-12-1003 250.00 20.68 Fer and Milas Fast Food 03-12-1003 111.61 2,678.57 Fiesta World Mall Corporation 03-12-1006 172.32 2.68 Fine Art Studio Photo Supply & Gen Mdse 04-12-1001 22,321.43 2.68 Fine Art Studio Photo Supply & Gen Mdse 04-12-1006 8.04 Fine Art Studio Photo Supply & Gen Mdse 22.32 8.04 Fine Art Studio Photo Supply & Gen Mdse 22.32 2.68 Fine Art Studio Photo Supply & Gen Mdse 66.96 8.04 Fine Art Studio Photo Supply & Gen Mdse 66.96 22.32 66.96

ANNEXES 01-12-1021 96.43 11.57 CTA CASE NO. 9076 04-12-1047 303.57 36.43 Page 27 of 36 02-12-1015 446.43 53.57 02-12-1029 164.29 19.71 Franco Oliver Auto Supply 04-12-1024 254.46 30.54 Frances Auto Supply 05-12-1020 446.43 53.57 G L General Merchandise 04-12-1006 G Plus General Merchandise 02-12-1067 33.14 3.98 G Plus General Merchandise 01-12-1017 223.21 26.79 Ge Mart 02-12-1063 General Telephone System Inc. 02-12-1067 40.00 4.80 Gercon Shell Station 02-12-1068 20.00 2.40 Global Ports Services Inc 02-12-1059 20.00 2.40 Global Ports Services Inc 02-12-1001 20.00 2.40 Global Ports Services Inc 02-12-1003 17.86 2.14 Global Ports Services Inc 02-12-1010 32,948.84 3,953.86 Global Regenerated Ports Services,Inc. 02-12-1011 27,720.54 3,326.46 Golden Fort Security and Investigation 01-12-1001 28,246.88 3,389.62 Golden Fort Security and Investigation 01-12-1003 28,246.88 3,389.62 Golden Fort Security and Investigation 03-12-1002 30,527.68 3,663.32 Golden Fort Security and Investigation 03-12-1004 27,720.54 3,326.46 Golden Fort Securl!}t and Investigation 04-12-1001 30,703.12 3,684.38 Golden Fort Security and Investigation 04-12-1003 31,229.46 3,747.54 Golden Fort Security and Investigation 04-12-1004 29,475.00 3,537.00 Golden Fort Security and Investigation 04-12-1049 27,720.54 3,326.46 Golden Fort Security and Investigation 01-12-0039 312.50 37.50 Golden Fort Security and Investigation 05-12-1023 14.29 1.71 Grand Central Park and Garden Cafe 06-12-1025 43,168.75 5,180.25 Grand Union Supermarket Inc 03-12-1028 366.07 43.93 Grandios Enterprise 01-12-1013 430.36 51.64 Haim Chicken !nato 01-12-1017 62.50 7.50 Hains Trading and General Merchandise 02-12-1053 50,000.00 6,000.00 HcrTrading 03-12-1029 49,068.55 5,888.23 Hunter Security Agency and Manpower Services 04-12-1037 50,000.00 6,000.00 Hunter Security Agency and Manpower Services 04-12-1045 50,000.00 6,000.00 Hunter Security Agency and Manpower Services 04-12-1053 50,000.00 6,000.00 Hunter Security Agency and Manpower Services 05-12-1025 50,000.00 6,000.00 Hunter Security A_g_ency and Manpower Services 05-12-1027 49,068.55 5,888.23 Hunter Security Agency and Manpower Services 06-12-1045 50,000.00 6,000.00 Hunter Security Agency and Manpower Services 06-12-1063 50,000.00 6,000.00 Hunter Security A_g_ency and Manpower Services 02-12-1002 50,000.00 6,000.00 Hunter Security Agency and Manpower Services 02-12-1010 50,000.00 6,000.00 Hunter Security Agency and Manpower Services 06-12-1018 214.29 25.71 Hunter Security Agency and Manpower Services 01-12-1044 62.50 7.50 !mar Enterprises 01-12-1045 540.18 64.82 !mar Enterprises 04-12-1007 2,187.50 262.50 Industry Restobar 06-12-1032 2,500.00 300.00 Intel Printing Services 06-12-1018 77,364.21 9,283.71 Intel Printing Services 04-12-1049 158,782.06 19,053.85 J Alcabasa Enterprises & General Merchandise 04-12-1062 401.79 48.21 J.Aicabasa Enterprises & General Merchandise 04-12-1024 160.71 19.29 Jambob'S Chili & Grill 02-12-1053 77,190.20 9,262.82 Jnt EnterQrises and Auto Supply 03-12-1015 241.96 29.04 Johanne Cargo Handling and Trucking Services 03-12-1016 258.93 31.07 Jollibee Sta Cruz Laguna 04-12-1037 571.41 68.59 JRS Express Batangas 04-12-1038 178.57 21.43 JRS Express Batangas 04-12-1039 258.93 31.07 JRS Express Batangas 04-12-1040 303.57 36.43 JRS Express Batangas 749.98 90.02 JRS Express Batangas 80.36 9.64 JRS Express Batangas JRS Express Batangas

ANNEXES 04-12-1045 392.84 47.16 CTA CASE NO. 9076 04-12-1046 651.77 78.23 Page 28 of 36 04-12-1047 464.29 55.71 01-12-1013 892.89 107.11 JRS Express Batangas 01-12-1014 410.73 49.27 JRS Express Batangas 01-12-1016 410.72 49.28 JRS Express Batangas 01-12-1017 276.78 33.22 JRS Express calapan 01-12-1018 178.57 21.43 JRS Express Calapan 02-12-1062 276.78 33.22 JRS Express Calapan 02-12-1066 178.57 21.43 JRS Express calapan 02-12-1067 382.13 45.87 JRS Express calapan 02-12-1069 11.79 JRS Express calapan 02-12-1079 98.21 31.07 JRS Express Calapan 04-12-1053 258.93 24.11 JRS Express Calapan 02-12-1004 200.89 10.71 JRS Express Calapan 02-12-1001 36.42 JRS Express Calapan 02-12-1002 89.29 17.14 JRS Express calapan 02-12-1003 303.58 21.42 JRS Express Lucena Branch 02-12-1006 142.86 10.71 JRS Express Lucena Branch 02-12-1009 178.58 JRS Express Lucena Branch 02-12-1011 9.64 JRS Express Lucena Branch 02-12-1012 89.29 23.58 JRS Express Lucena Branch 01-12-1001 80.36 JRS Express Lucena Branch 01-12-1003 196.42 9.64 JRS Express Lucena Branch 01-12-1004 80.36 17.14 JRS Express Lucena Branch 01-12-1006 142.86 17.14 JRS Express Lucena Branch 03-12-1001 142.86 21.42 JRS Express Lucena Branch 03-12-1003 178.58 10.71 JRS Express Lucena Branch 03-12-1004 89.29 11.79 JRS Express Lucena Branch 03-12-1006 98.21 57.86 JRS Express Lucena Branch 04-12-1001 482.14 31.07 JRS Express Lucena Branch 04-12-1002 258.93 21.43 JRS Express Lucena Branch 04-12-1003 178.57 54.64 JRS Express Lucena Branch 04-12-1004 455.36 11.79 JRS Express Lucena Branch 04-12-1006 98.21 36.43 JRS Express Lucena Branch 01-12-1023 303.57 21.43 JRS Express Lucena Branch 03-12-1020 178.57 11.79 JRS Express Lucena Branch 04-12-1059 98.21 140.36 JRS Express Lucena Branch 05-12-1023 1,169.64 125.36 JRS Express Palawan 02-12-1067 1,044.64 93.21 JRS Express Palawan 02-12-1069 776.79 157.07 JRS Express Palawan 04-12-1049 1,308.93 7,235.14 JRS Express Palawan 04-12-1002 60,292.86 2,819.46 Jv Refrigeration and Air Conditioning 04-12-1004 23,495.54 3,985.83 Jv Refrigeration and Air Conditioning 04-12-1006 33,215.17 7,220.25 Jv Refrigeration and Air Conditioning 04-12-1045 60,168.75 231.43 Jv Refrigeration and Aircon Services 04-12-1045 1,928.57 7,984.92 Jv Refrigeration and Aircon Services 04-12-1062 66,541.08 115.71 Jv Refrigeration and Aircon Services 04-12-1024 964.29 979.82 Jv Refrigeration and Aircon Services 06-12-1014 8,165.18 90.21 Jv Refrigeration and Aircon Services 03-12-1028 751.79 198.21 Kalui Restaurant 01-12-1029 1,651.79 171.43 Kamayan Sa Palaisdaan 06-12-1024 1,428.57 69.11 Kamayan Sa Palaisdaan 06-12-1033 575.89 214.29 King Bee Chinese Restaurant 02-12-1015 1,785.71 1,317.00 King Bee Food Corporation 04-12-1046 10,975.00 1,136.57 Kwik Way Engineering Works 04-12-1048 9,471.43 64.28 Kwik Way Engineering Works 02-12-1012 535.72 39.11 La Suerte Mega Warehouse 325.89 17.68 Lbc Express 147.32 17.68 Lbc Express 147.32 Lbc Express - Sel Inc

ANNEXES 03-12-1004 84.82 10.18 CfA CASE NO. 9076 02-12-1001 147.32 17.68 Page 29 of 36 02-12-1002 294.64 35.36 02-12-1012 116.07 13.93 Lbc Express - Sel Inc 01-12-1001 147.32 17.68 Lbc Express - Sla, Inc 01-12-1002 441.96 53.04 Lbc Express - Sla, Inc 01-12-1003 294.64 35.36 Lbc Express - Sla, Inc 01-12-1004 294.64 35.36 Lbc Express - Sla, Inc 02-12-1052 473.21 56.79 Lbc Express - Sla, Inc 03-12-1004 84.82 10.18 Lbc Express - Sla, Inc 03-12-1032 294.64 35.36 Lbc Express - Sla, Inc 04-12-1004 84.82 10.18 Lbc Express - Sla, Inc 04-12-1004 84.82 10.18 Lbc Express - Sla, Inc 01-12-1042 147.32 17.68 Lbc Express - Sla, Inc 01-12-1043 147.32 17.68 Lbc Express Inc - Catanauan 02-12-1043 366.07 43.93 Lbc Express Inc - Gumaca 06-12-1063 116.07 13.93 Lbc Express 51 Inc 02-12-1034 410.71 49.29 Lbc Express 51 Inc 02-12-1035 147.32 17.68 Lbc Express 51 Inc 02-12-1037 147.32 17.68 Lbc Express 51 Inc 04-12-1022 116.07 13.93 Lbc Express Sla Inc 04-12-1023 366.07 43.93 Lbc Express Sla Inc 04-12-1024 589.28 70.72 Lbc Express Sla Inc 06-12-1001 294.64 35.36 Lbc Express Sla Inc 06-12-1002 526.78 63.22 Lbc Express Sla Inc 06-12-1003 84.82 10.18 Lbc Express Sla Inc 06-12-1033 642.85 77.15 Lbc Express Sla Inc 06-12-1015 151.79 18.21 Lbc Express Sla Inc 01-12-1022 142.86 17.14 Lbc Express Sla Inc 04-12-1059 357.14 42.86 Lbc Express Sla Inc 01-12-0003 7,747.71 929.73 Lei Enterprise 01-12-1014 1,008.93 121.07 Lea Vulcanizing Shop and Trading 02-12-1053 i,241.07 148.93 Lea Vulcanizing Shop and Trading 03-12-1017 1,241.07 148.93 Leavil Trucking Services 04-12-1040 1,276.79 153.21 Leycano Boongaling Family Corporation 04-12-1046 1,276.79 153.21 Leycano Boongaling Family Corporation 04-12-1047 982.14 117.86 Leycano Boongaling Family Corporation 06-12-1018 178.57 21.43 Leycano Boongaling Family Corporation 06-12-1022 178.57 21.43 Leycano Boongaling Family Corporation 06-12-1025 89.29 10.71 Leycano Boongaling Family Corporation 06-12-1033 491.07 58.93 Lorena C Sapo Muffler Services 01-12-1025 53.57 6.43 Lorena C Sapo Muffler Services 01-12-1029 151.79 18.21 Lorena C Sapo Muffler Services 02-12-1077 187.50 22.50 Lorena C Sapo Muffler Services 05-12-1031 160.71 19.29 Lotus Central Mall Inc 06-12-1066 214.32 25.68 Lotus Central Mall Inc 04-12-1042 1,312.50 157.50 Lotus Central Mall Inc 04-12-1050 1,750.00 210.00 Lotus Central Mall Inc 04-12-1004 223.21 26.79 Lotus Central Mall Inc 04-12-1008 625.00 75.00 Lucena Greenview Inc 02-12-1047 330.36 39.64 Lucena Greenview Inc 02-12-1052 339.29 40.71 Lucena Wheeler Enterprises 02-12-1037 33.04 3.96 Lucena Wheeler Enterprises 06-12-1001 41.07 4.93 Lutong Pilipino Ni Aling Ely 06-12-1008 392.86 47.14 Lutong Pilipino Ni Aling Ely 02-12-1074 696.43 83.57 M R Auto Supply and Gen Merchandise 04-12-1062 178.57 21.43 M.R. Auto Supply 05-12-1023 535.71 64.29 M.R. Auto Supply & Gen.Mdse Ma Becks Food Place Manila International AirpORt AuthORity Manila International AirpORt AuthORity

ANNEXES 03-12-1023 178.57 21.43 02-12-1053 286.61 34.39 erA CASE NO. 9076 04-12-1039 389.29 46.71 04-12-1040 675.89 81.11 Page 30 of 36 04-12-1045 286.61 34.39 04-12-1047 557.14 66.86 Manila International Airport Authority 04-12-1048 454.46 54.54 Manila North Tollway Corp 01-12-1013 Manila North Tollway Corp 01-12-1026 8.93 1.07 Manila North Tollway Corp 01-12-1028 44.64 5.36 Manila North Tollway Corp 03-12-1026 62.50 7.50 Manila North Tollway Corp 03-12-1027 35.71 4.29 Manila North Tollway Corp 03-12-1028 62.50 7.50 Marife Commercial 05-12-1025 1.07 Masaito Drive Dev.Corp. 05-12-1027 8.93 13.93 Masaito Drive Dev.Corp. 05-12-1028 116.07 11.79 Masaito Drive Dev.Corp. 06-12-1063 98.21 9.64 Masaito Drive Dev.Corp. 06-12-1064 80.36 2.14 Masaito Drive Dev.Corp. 06-12-1063 17.86 4.28 Masaito Drive Dev.Corp. 02-12-1054 35.72 6,843.00 Masaito Drive Dev.Corp. 04-12-1049 57,025.00 3.21 Masaito Drive Dev.Corp. 03-12-1002 26.79 6.42 Masaito Drive Dev.Corp. 01-12-1028 53.58 3,337.06 Masaito Drive Dev.Corp. 03-12-1029 27,808.83 3,508.03 Maz Trading. 05-12-1025 29,233.59 3,602.50 MCM Wine Express 05-12-1028 30,020.84 3,937.99 MCM Wine Express 06-12-1064 32,816.59 3,270.85 Meralco 01-12-1043 27,257.09 3,522.44 Meralco General Trias 03-12-1032 29,353.66 2,157.84 Meralco General Trias 06-12-1003 17,982.01 2,287.37 Meralco General Trias 02-12-1036 19,061.43 2,182.45 Meralco General Trias 06-12-1024 18,187.05 2,096.95 Meralco General Trias 02-12-1053 17,474.55 26.79 Meralco Sta Cruz 02-12-1059 223.21 20.57 Meralco Sta Cruz 03-12-1015 171.43 292.07 Meralco Sta Cruz 05-12-1023 2,433.93 20.57 Meralco Sta Cruz 01-12-1004 171.43 41.14 Mmg Trading 01-12-1006 342.86 2.40 Montenegro Shipping Lines Inc 03-12-1006 20.00 2.40 Montenegro Shipping Lines Inc 04-12-1006 20.00 4.80 Montenegro Shipping Lines Inc 02-12-1001 40.00 2.40 Montenegro Shipping Lines Inc 02-12-1006 20.00 2.40 Moriones Portservices and Trading 02-12-1014 20.00 2.40 Moriones Portservices and Trading 02-12-1054 20.00 2.40 Moriones Portservices and Trading 04-12-1042 20.00 96.43 Moriones Portservices and Trading 06-12-1033 803.57 32.14 Moriones Portservices and Trading 03-12-1001 267.86 10.71 Moriones Portservices and Trading 01-12-1013 89.29 10.71 Moriones Portservices and Trading 01-12-1014 89.29 22.41 Motorich Plus Sales and Service 02-12-1054 186.84 25.07 Motorich Plus Sales and Service 03-12-1015 208.93 1.61 N A De Leon Auto Center 04-12-1045 13.39 18.64 N Bel 04-12-1046 155.36 11.57 National Book Store 01-12-1016 96.43 7.18 National Book Store 01-12-1015 59.82 9.70 National Book Store 02-12-1053 80.80 2.14 National Book Store Batangas 02-12-1059 17.86 2.14 National Bookstore 02-12-1062 17.86 45.00 National Bookstore 375.00 8.56 National Bookstore Batangas 71.44 Nautical Ports Management and Services Inc Nautical Ports Management and Services Inc Nautical Ports Management and Services Inc Nautical Ports Management and Services Inc

ANNEXES 02-12-1063 35.72 4.28 CTA CASE NO. 9076 02-12-1067 89.30 10.70 Page 31 of 36 02-12-1068 17.86 02-12-1079 53.58 2.14 Nautical Ports Management and Services Inc 03-12-1017 17.86 6.42 Nautical Ports Management and Services Inc 04-12-1039 17.86 2.14 Nautical Ports Management and Services Inc 04-12-1040 17.86 2.14 Nautical Ports Management and Services Inc 04-12-1046 17.86 2.14 Nautical Ports Management and Services Inc 04-12-1047 26.79 2.14 Nautical Ports Management and Services Inc 04-12-1053 17.86 3.21 Nautical Ports Management and Services Inc 04-12-1058 17.86 2.14 Nautical Ports Management and Services Inc 05-12-1023 71.44 2.14 Nautical Ports Management and Services Inc 03-12-1021 147.32 8.56 Nautical Ports Management and Services Inc 04-12-1064 108.48 17.68 Nautical Ports Management and Services Inc 04-12-1060 53.57 13.02 Nautical Ports Management and Services Inc 05-12-1022 24.55 6.43 Nccc Kodakan Palawan 01-12-1017 15,438.59 2.95 Nccc Kodakan Palawan 02-12-1062 3,382.00 1,852.63 Online Digital Photo Express 02-12-1063 14,617.42 405.84 Online Digital Photo Express 02-12-1067 3,673.17 1,754.09 Oriental Mindoro Electric Cooperative Inc 02-12-1068 13,194.34 440.78 Oriental Mindoro Electric Cooperative Inc 02-12-1079 4,181.75 1,583.32 Oriental Mindoro Electric Cooperative Inc 02-12-1029 625.00 501.81 Oriental Mindoro Electric Cooperative Inc 01-12-1021 7,208.68 75.00 Oriental Mindoro Electric Cooperative Inc 02-12-1074 8,926.62 865.04 Oriental Mindoro Electric Cooperative Inc 03-12-1022 6,165.67 1,071.19 Oro Food House 03-12-1023 1,118.43 739.88 Palawan Electric Coop,Inc. 04-12-1062 1,026.93 134.21 Palawan Electric Coop,Inc. 05-12-1023 7,383.02 123.23 Palawan Electric Coop,Inc. 04-12-1063 591.07 885.96 Palawan Electric Coop,Inc. 05-12-1023 506.79 70.93 Palawan Electric Coop,Inc. 05-12-1024 805.35 60.81 Palawan Electric Coop,Inc. 06-12-1017 2,616.07 96.65 Palawan Jolly Foods Corporation 01-12-1021 63,491.35 313.93 Palawan Jolly Foods Corporation 01-12-1023 6,482.14 7,618.96 Palawan Jolly Foods Corporation 02-12-1074 12,964.28 777.86 Paragon Trading and Services Corporation 03-12-1021 12,964.29 1,555.72 Peria Arrastre and Stevedoring Services 03-12-1023 11,957.14 1,555.71 Perias Trucking Service 04-12-1061 62,174.11 1,434.86 Perias Trucking Service 05-12-1022 24,559.82 7,460.89 Perias Trucking Service 05-12-1023 17,100.00 2,947.18 Perias Trucking Service 01-12-1016 669.64 2,052.00 Perias Trucking Service 02-12-1043 39,886.63 80.36 Perias Trucking Service 02-12-1045 144,360.29 4,786.40 Perias Trucking Service 02-12-1047 158,477.71 17,323.24 Petron Fleet Card 03-12-1017 627.68 19,017.32 Petron Fleet Card 04-12-1040 848.21 75.32 Petron Fleet Card 06-12-1018 155,581.46 101.79 Petron Fleet Card 06-12-1025 161,161.15 18,669.78 Petron Fleet Card 06-12-1033 40,501.08 19,339.34 Petron Fleet Card 04-12-1038 21.43 4,860.13 Petron Fleet Card 04-12-1039 115.18 2.57 Petron Fleet Card 04-12-1040 219.64 13.82 Petron Fleet Card 04-12-1041 91.07 26.36 Phil Ports Authority 04-12-1046 64.29 10.93 Phil Ports Authority 02-12-1009 7,814.97 7.71 Phil Ports Authority 01-12-1002 7,777.91 937.80 Phil Ports Authority 03-12-1002 8,647.30 933.35 Phil Ports Authority 1,037.68 Philippine Long Distance Telephone Philippine Long Distance Telephone Philippine Long Distance Telephone

ANNEXES 04-12-1002 9,238.22 1,108.59 CTA CASE NO. 9076 02-12-1073 18,804.62 2,256.55 Page 32 of 36 03-12-1022 32,111.59 3,853.39 05-12-1022 18,364.96 2,203.80 Philippine Long Distance Telephone 01-12-1043 Philippine Long Distance Telephone Company 02-12-1039 1,241.59 148.99 Philippine Long Distance Telephone Company 03-12-1030 84.82 10.18 Philippine Long Distance Telephone Company 03-12-1031 42.41 5.09 Philippine Long Distance Telephone Company 03-12-1032 70.85 8.50 Philippine Long Distance Telephone Company 06-12-1003 Philippine Long Distance Telephone Company 06-12-1008 1,239.91 148.79 Philippine Long Distance Telephone Company 02-12-1036 1,390.48 166.86 Philippine Long Distance Telephone Company 01-12-1021 Philippine Long_ Distance Telephone ComR_any 04-12-1060 140.62 16.87 Philippine Long Distance Telephone Company 04-12-1061 1,910.15 229.22 Philippine Long Distance Telephone Company La 01-12-1013 9,425.34 1,131.04 Philippine Ports Authority 01-12-1014 Philippine Ports Authority 02-12-1054 37.50 4.50 Philippine Ports Authority 03-12-1016 21.43 2.57 Philippine Ports Authority 03-12-1023 26.79 3.21 Philippine Ports Authority 04-12-1049 115.18 13.82 Philippine Ports Authority 02-12-1029 112.51 13.49 Philippine Ports Authority 02-12-1047 115.18 13.82 Philippine Ports Authority 04-12-1024 10,731.55 1,287.78 Philippine Ports Authority 06-12-1015 48.21 5.79 Pilipinas Hino Inc 06-12-1025 5,358.04 642.96 Pilipinas Hino Inc 01-12-1036 6,580.36 789.64 Pilipinas Hino Incorporated 01-12-1038 5,358.04 642.96 Pilipinas Hino Incorporated 01-12-1040 4,947.32 593.68 Pilipinas Hino Incorporated 04-12-1027 5,411.61 649.39 Pilipinas Shell Petroleum Corp Fleet Card 06-12-1005 3,946.43 473.57 Pilipinas Shell Petroleum Corp Fleet Card 06-12-1012 2,691.07 322.93 Pilipinas Shell Petroleum Corp Fleet Card 02-12-1024 254.46 30.54 Pilipinas Shell Petroleum Corp Fleet Card 02-12-1025 544.64 65.36 Pilipinas Shell Petroleum Corp Fleet Card 02-12-1026 10,467.86 1,256.14 Pilipinas Shell Petroleum Corp Fleet Card 02-12-1012 1,648.21 197.79 Pilipinas Shell Petroleum Corp Fleet Card 01-12-1004 11,569.42 1,388.33 Pilipinas Shell Petroleum Corp Fleet Card 03-12-1004 1,757.14 210.86 Pilipinas Shell Petroleum Corp Fleet Card 01-12-1021 226.79 27.21 Plaza Green Restaurant 04-12-1062 258.93 31.07 Plaza Green Restaurant 04-12-1063 258.93 31.07 Plaza Green Restaurant 06-12-1024 258.93 31.07 Prudential Customs Brokerage Services Inc 02-12-1004 72,042.28 8,645.08 Prudential Customs Brokerage Services Inc 02-12-1012 30,676.68 3,681.20 Prudential Customs Brokerage Services Inc 01-12-1004 10,953.11 1,314.37 Reysal Values Plus 03-12-1004 941.96 113.04 Rosarian Restaurant 04-12-1004 7,008.93 841.07 Rosarian Restaurant 01-12-1021 7,285.72 874.28 Rosarian Restaurant 03-12-1023 4,857.13 582.87 Rosarian Restaurant 05-12-1026 10,666.97 1,280.03 Rosarian Restaurant 04-12-1024 5,464.28 655.72 Roveen Penthouse Luncheonette 04-12-1026 1,964.28 235.72 Rovers Pension House and Restaurant 03-12-1028 758.93 91.07 Royal Gen Tri King Chow Inc 02-12-1052 242.86 29.14 Ro}'al Refrigeration Inc 04-12-1062 7,104.46 852.54 Royal Refrigeration Inc 02-12-1067 9,573.21 1,148.79 Rsa Food Service 02-12-1052 44.64 5.36 Samaral Seafood Restaurant 01-12-1025 622.77 74.73 San Isidro Porterage Arrastre and Stevedoring 77,269.17 9,272.30 San Mariano Trading 162,098.21 19,451.79 Seattless Best Coffee 723.21 86.79 Shakeys 835.71 100.29

ANNEXES 02-12-1047 107.14 12.86 CTA CASE NO. 9076 02-12-1052 392.85 47.15 Page 33 of 36 06-12-1033 250.00 30.00 02-12-1032 1,084.82 130.18 Sherz Auto Supply 01-12-1035 2,651.79 318.21 Sherz Auto Supply 01-12-1037 4,339.29 520.71 Sherz Auto Supply 02-12-1041 2,290.18 274.82 Signeffex Art Sign 03-12-1033 723.22 86.78 Signeffex Art Sign 06-12-1013 2,651.78 318.22 Signeffex Art Sign 06-12-1014 7,258.91 871.09 Signeffex Art Sign 03-12-1001 10.29 Signeffex Art Sign 06-12-1013 85.71 20.89 Signeffex Art Sign 02-12-1010 174.11 25.07 Signeffex Art Sign 02-12-1012 208.93 17.57 Sofios Sari Sari Store and Bakeshop 03-12-1004 146.43 21.64 Soriano Studio and Printing Press 04-12-1001 180.36 11.04 South Luzon Tollway Corp 04-12-1002 13.71 South Luzon Tollway Corp 04-12-1004 91.96 28.82 South Luzon Tollway Corp 02-12-1053 114.29 15.64 South Luzon Tollway Corp 02-12-1055 240.18 35.99 South Luzon Tollway Corp 03-12-1015 130.36 South Luzon Tollway Corp 03-12-1017 300.01 5.68 South Luzon Tollway Corporation 04-12-1026 30.97 South Luzon Tollway Corporation 04-12-1039 47.32 25.93 South Luzon Tollway Corporation 04-12-1040 258.03 79.83 South Luzon Tollway Corporation 04-12-1042 216.07 70.93 South Luzon Tollway Corporation 04-12-1045 665.17 130.59 South Luzon Tollway Corporation 04-12-1046 591.07 80.57 South Luzon Tollway Corporation 04-12-1047 1,088.41 31.29 South Luzon Tollway Corporation 04-12-1048 671.43 65.25 South Luzon Tollway Corporation 04-12-1050 260.71 137.68 South Luzon Tollway Corporation 05-12-1026 543.75 162.64 South Luzon Tollway Corporation 05-12-1028 1,147.32 16.93 South Luzon Tollway Corporation 05-12-1032 1,355.36 16.93 South Luzon Tollway Corporation 06-12-1002 141.07 73.65 South Luzon Tollway Corporation 06-12-1007 141.07 18.00 South Luzon Tollway Corporation 06-12-1011 614.35 South Luzon Tollway Corporation 06-12-1044 150.00 3.00 South Luzon Tollway Corporation 06-12-1063 6.00 South Luzon Tollway Corporation 06-12-1064 25.00 8.68 South Luzon Tollway Corporation 06-12-1065 50.00 33.86 South Luzon Tollway Corporation 02-12-1054 72.32 6.00 South Luzon Tollway Corporation 04-12-1041 282.14 47.31 South Luzon Tollway Corporation 02-12-1045 50.00 7.47 South Luzon Tollway Corporation 06-12-1014 394.69 1.71 South Supermarket Batangas 04-12-1053 62.28 105.00 South Supermarket Batangas 01-12-1001 14.29 107.14 Southern Comfort Bar & Grill 03-12-1015 875.00 64.29 Sta Cruz Ice Plant Inc 03-12-1016 892.86 2.68 Star Cafe and Restaurant Calapan 03-12-1017 535.71 149.25 Star Copy Center and General Merchandise 02-12-1053 22.32 118.61 Star Infrastructure Dev Corp 02-12-1054 1,243.75 162.32 Star Infrastructure Dev Corp 02-12-1055 988.39 153.43 Star Infrastructure Dev Corp 04-12-1037 1,352.68 109.60 Star Infrastructure Development Corporation 04-12-1038 1,278.57 172.49 Star Infrastructure Development Corporation 04-12-1039 913.40 32.57 Star Infrastructure Development Corporation 04-12-1040 1,437.51 49.61 Star Infrastructure Development Corporation 04-12-1041 271.43 118.51 Star Infrastructure Development Corporation 413.39 100.07 Star Infrastructure Development Corporation 987.49 82.93 Star Infrastructure Development Corporation 833.93 Star Infrastructure Development Corporation 691.07

ANNEXES CTA CASE NO. 9076 Star Infrastructure Development Corporation 04-12-1042 759.82 91.18 Star Infrastructure Development Corporation 04-12-1045 1,447.32 173.68 Star Infrastructure Development Corporation 04-12-1046 Star Infrastructure Development Corporation 04-12-1047 808.03 96.97 Star Infrastructure Development Corporation 04-12-1048 827.68 99.32 Star Infrastructure Development Corporation 04-12-1049 636.60 76.40 Star Infrastructure Development Corporation 04-12-1050 760.72 91.28 Starlite Ferries Inc 02-12-1059 659.83 79.17 Starlite Ferries Inc 02-12-1068 2,000.00 240.00 Supercat Batangas 02-12-1053 160.71 19.29 Supercat Batangas 03-12-1015 267.86 32.14 Supercat Batangas 03-12-1017 267.86 32.14 Supercat Batangas 04-12-1040 535.72 64.28 Supercat Batangas 04-12-1046 553.58 66.42 Supercat Batangas 04-12-1047 562.50 67.50 Supercat Calapan 02-12-1062 571.43 68.57 Supercat Calapan 02-12-1063 1,535.74 184.26 Supercat Calapan 02-12-1067 1,107.16 132.84 Supercat calapan 02-12-1068 2,750.00 330.00 Supercat calapan 02-12-1079 285.71 34.29 Supercat Palawan 02-12-1059 1,642.84 197.16 Tgt Vulcanizing and Tire Center 01-12-1021 500.00 60.00 Tgt Vulcanizing and Tire Center 03-12-1024 Top Racing Car Accessories Center 03-12-1015 71.43 8.57 Triple D Trading and Fabrication 06-12-1033 44.64 5.36 Triple D Trading and Fabrication 06-12-1035 4,017.86 482.14 Triple Trading and Fabrication 01-12-1045 580.36 69.64 Triple Trading and Fabrication 02-12-1043 1,651.79 198.21 Ts Lumanog Trading 03-12-1015 3,593.75 431.25 Ts Lumanog Trading 04-12-1047 669.64 80.36 Uniace Mart 02-12-1006 62.50 7.50 Uniace Mart 02-12-1014 62.50 7.50 Uniace Mart 01-12-1006 62.50 7.50 Uniace Mart 03-12-1006 44.64 5.36 Uniace Mart 04-12-1006 151.78 18.22 Victorina P Chan Co 02-12-1006 89.28 10.72 Victorina P Chan Co 01-12-1006 44.64 5.36 Victorina P Chan Co 03-12-1006 35.71 4.29 Victorina P Chan Co 04-12-1006 26.79 3.21 Villanuevas Refrigeration 02-12-1047 84.82 10.18 Villanuevas Refrigeration 06-12-1018 40.18 4.82 W A L General Merchandise 03-12-1033 2,250.00 270.00 WAGNer Lao Auto Supply 06-12-1033 13,867.86 1,664.14 Western Commercial Corporation 04-12-1004 49.11 5.89 White Beach Nipa Hut and Restaurant 04-12-1039 1,147.32 137.68 White Beach Nipa Hut and Restaurant 04-12-1046 48,214.29 5,785.71 Workstation Hardware Mart 06-12-1016 892.86 107.14 Subtotal 892.86 107.14 1,196.43 143.57 4,238,620.78 508,634.30 VL Purchases ofservices are supported by Bank Deposits for the account ofthe Payee Petron Fleet Card 06-12-1030 141,834.15 17,020.10 Petron Fleet Card 06-12-1034 54,478.51 6,537.42 Subtotal 196,312.66 23,557.52 VII. Purchases ofservices are supported by Billing Advice Moreta Shipping Lines, Inc. 03-12-0013 321,428.57 38,571.43 1,100.00 132.00 Square One Realty Corporation 02-12-0028 1,100.00 132.00 Square One Realty Corporation 05-12-0008

ANNEXES CTA CASE NO. 9076 Subtotal 323,628.57 38,835.43 VIIL Purchases ofservices are supported by Parking Tickets Etcit Inc 06-12-1034 71.43 8.57 60.00 7.20 Global Ports Services Inc 06-12-1059 19.82 2.38 20.00 2.40 Global Ports Services Inc 04-12-1054 60.00 7.20 1.07 Global Ports Services Inc 04-12-1055 8.93 2.40 20.00 2.40 Global Ports Services Inc 04-12-1058 20.00 10.71 89.29 2.57 Global Regenerated Ports Services,Inc. 06-12-1059 21.43 46.90 Moriones Portservices and Trading 05-12-1006 390.90 Moriones Portservices and Trading 05-12-1038 Nautical Ports Management and Services Inc 06-12-1059 Philippine Ports Authority 06-12-1046 Subtotal IX. Purchases ofservices are supported by Provisional Receipts Value Care Health Systems Inc 01-12-0054 3,419.31 410.32 292.97 35.16 Value Care Health Systems Inc 03-12-0098 873.29 391.70 104.79 Value Care Health Systems Inc 03-12-0125 47.00 4,977.27 Value care Health Systems Inc 06-12-0030 597.27 Subtotal X. Purchases ofservices are supported by Tape Receipts Etcit Inc 06-12-1026 71.43 8.57 71.43 8.57 Etcit Inc 06-12-1027 189.28 22.72 94.64 11.36 South Luzon Tollway Corp 05-12-1034 94.64 11.36 69.64 8.36 South Luzon Tollway Corp 05-12-1035 97.32 11.68 189.28 22.72 South Luzon Tollway Corp 05-12-1037 47.32 5.68 626.78 75.22 South Luzon Tollway Corp 06-12-1073 477.67 57.33 47.32 5.68 South Luzon Tollway Corp 06-12-1074 2,076.75 249.25 South Luzon Tollway Corporation 06-12-1046 Star Infrastructure Dev Corp 05-12-1034 Star Infrastructure Dev Corp 06-12-1044 Star Infrastructure Dev Corp 06-12-1046 Star Infrastructure Dev Corp 06-12-1072 Subtotal XL Purchase ofservice is supported by Terminal Fee Ticket Philippine Ports Authority 04-12-1055 115.18 13.82 Subtotal 115.18 13.82 XIL Purchases ofservices supported by VAT ORs Imprinted with the Phrase "Not Valid As Source OfInput Tax" 3 Kids Enterprises 05-12-0007 30,454.46 3,654.54 Lorena C Sapo Muffler Services 06-12-1034 491.07 58.93 Meralco Sta Cruz 06-12-1007 19,284.82 2,314.18 Philippine Long Distance Telephone 05-12-1001 6,997.70 839.72 Philippine Long Distance Telephone 05-12-1035 9,085.92 1,090.31 Philippine Long Distance Telephone 06-12-1071 9,147.88 1,097.75 Philippine Long Distance Telephone Company 06-12-1007 8,907.40 1,068.89 Philippine Long Distance Telephone Company 06-12-1009 22.32 2.68 Subtotal 84,391.57 10,127.00 XIIL Supporting Invoices/DRs are Unreadable 04-12-1055 222.34 26.66 Ati Batangas Inc 06-12-1072 84.82 10.18 Lbc Express Inc- Catanauan 06-12-1006 87.33 Lbc Express Sla Inc 06-12-1007 727.67 53.04 Lbc Express Sla Inc 441.96

ANNEXES 06-12-1031 169.64 20.36 CfA CASE NO. 9076 06-12-1034 741.06 88.94 06-12-1072 283.93 34.07 2,671.42 320.58 Lbc Express Sla Inc Lbc Express Sla Inc 33,284,617.51 3,994,154.15 South Luzon Tollway Corp Subtotal Total