CHEVRON HOLDINGS, INC., v. COMMISSONER OF INTERNAL REVENUE

... REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION C HEVRON HOLDINGS, CTA CASE NO. 9266 IN C., Petitioner, Members: -versus- DEL ROSARIO, P.J. , Chairperson, and, MANAHAN, JJ. C OMMI SSION ER OF INTERNAL REVENUE, Respondent. X- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -~/~~ DECISION DEL ROSARIO, P.J.: This is a Petition for Review filed by petitioner Chevron Holdings, Inc. on February 19, 2016, claiming for refund or issuance of a tax credit certificate (TCC) in the amount of Eighty Four Million Two Hundred Twenty Eight Thousand Nine Pesos and Twenty Centavos (P84,228 ,009.20) representing the alleged excess and unutilized input Value Added Tax (VAT) attributable to zero-rated sales of service for the first to fourth quarters of calendar year (CY) 2014. THE PARTIES Petitioner is a foreign corporation organized and existing under laws of Delaware, U.S.A. It is licensed by the Securities and Exchange Commission (SEC) to transact business as regional operating headquarters in the Philippines with purposes limited to general administration and planning; business planning and coordination ; sourcing and procurement of raw materials and components; corporate finance advisory services; marketing control and sales promotion; training and personnel management; logistic services; research and development services and product development; tech nical support and maintenance; data processing and communication ; and business {11

Decision CTA Case No. 9266 Page 2 of70 development. 1 It is registered with the Bureau of Internal Revenue (BIR) as a VAT taxpayer and was issued a Certificate of Registration (BIR Form No. 2303) with OCN 8RC0000385300, dated February 9, 2016, and with Tax Identification Number (TIN) 201-056-391-000.2 Respondent is the duly appointed Commissioner of Internal Revenue (CIR) vested under appropriate laws with the authority to carry out the functions, duties and responsibilities of said office, including inter alia, the duty to act upon and approve claims for refund or tax credit pursuant to the provisions of the National Internal Revenue Code (NIRC) of 1997 and other tax laws, rules, and regulations.3 THE FACTS Petitioner filed its Quarterly VAT Returns (BIR Form No. 2550- Q)4 for the first, second, third and fourth quarters of CY 2014 on April 25, 2014, June 25, 2014, October 24, 2014 and January 23, 2015, respectively. It filed its Amended Quarterly VAT Returns5 for the first, second and fourth quarters of CY 2014 on September 15, 2014, September 18, 2014 and March 18, 2015, respectively. Certain information declared in the said Quarterly VAT Returns are shown hereunder: F1rst Quarter Second Quarter Third Quarter Fourth Quarter Or{linal Onginal Arrended Ori;Jinal Arrended O"ijilal Arrended 38,248,511.99 Vatable Sales 36,234,269 50 35,234,269 50 38,714,95617 38,714,956.17 998,331,796 66 25,924,908 24 25.924,908 24 Zero-Rates Sales/Receipts 1,036,580,308.65 Total Sales/Receipts 868,898,385 91 862,939,005.71 909,392,301.24 909,392,30124 703,084,372.91 703,084,372 91 905,132,655.41 899,173,275 21 948,107,257.41 948,107,257.41 729,009.28115 729,009,281.15 Output Tax D.Je 4,348,11234 4,348,112 34 4,545,794 74 4,!>45,794.74 4,589,821.44 3,110,988.99 3,110,988.99 Less_ A low able 11pul Tax 194,440,615.18 194,440,615.23 212,435,943.38 213,184,55847 204,968,019 50 12{),318,924.73 120,318,924.73 11put Tax Carried Over fromR-ev10us Quarter 11put Tax Deferred on Capital Goods Exceeding 33,331,28198 33,331,281.94 30,840,717.89 30,840,717 89 27,506,197_78 24,402,071.61 24,402,071.61 227,771,897.16 227,171,89717 243,276,661 27 244,025,276 36 232,474,217.28 144,720,996 34 144,720,996 34 P1Miion from A'ev10us Quarter Total 850,317.32 850,317.32 502,393.87 502,393.87 135,18460 4,265,396.00 4,265,396_00 11put Tax on current transactions- 473,823 52 373,534 58 77,620.00 77,620.00 2,130,55804 461,169.70 470,38613 151,736.00 151,736_00 21,833,278 44 21,794,235.00 116,366.00 116,366.00 R.irchases of Caplal Goods exceed1ng P1MIIIon 16,898,175.30 17,828,306_77 3,120,594_93 3,120,594_93 18,840.00 DorrestiC R.irchases of GoOOs Other than Capital GoiXfs 1,478,824 30 1,397,596.86 268,810,548.51 269, 520, 120 16 14,260,769.50 20,689,479_58 21,217,41934 h"portation of Goods Other than Caprtal Goods 247,624,773_60 248,373,388.70 1,394,682.35 2,852,570.33 2,852,570 33 OorrestiC R.irchases of Services 250,414,251 77 173,105,977.95 173,643,134.14 Services Rendered by Non-residents Total Ava1'\abk> 11put Tax 30,840,717 89 30,840,717_89 27,506,197.80 27,506,197.80 24,402,071.65 25,367,062.86 25,367,062 86 less� DeductiOns from llput Tax llput Tax on R.irchases of Capdal Goods exceed111g 32,400,10814 32,400,10814 101,103,433.99 30,840,717.89 30,840,717.89 59,906,30594 59,906,305 94 125,505,505.64 25,367,062.86 25,367,062.86 P'IMIIion deferred lor the succeedrng perOO 216,784,055 71 217,532,670.81 2{)8,904,242.57 209,613,814 22 124,908,746.13 147,738,915.09 148,276,071.28 VATRelundfTCC clairred �212,435,94337 -213,184,55847 -204,258,44783 .2{)4,968,019.48 120,318,924 69 �144,627,92610 -145,165,082 29 Total Total Allow able llput Tax . 212,435,943 37 � 213,184,558.47 - 204,258,447 83 -204,968,019 48 120,318,924.69 -144,627,926.10 -145,165,082 29 NetVATPayabk> less: Tax Credils/Payrrents Total Arrounl Payable (Overpayrrent} 1 Exhibits "P-1" and P-2"; CTA Docket, pp. 1855 and 1868. 2 Par. 2, Stipulated Facts, Joint Stipulation of Facts and Issues (JSFI), CTA Docket, Vol. 4, p. 1524. 3 Par. 1, Stipulated Facts, JSFI, CTA Docket, Vol. 4, pp. 1523-1524. 4 Exhibits P-4.1, P-5.1, P-6, P-7.1; CTA Docket, Vol. 4, pp. 1874-1875, 1878-1879, 1882-1885. 5 Exhibits P-4.2, P-5.2 and P-7.2; CTA Docket, Vol. 4, pp. 1876-1877, 1880-1881, 1886-1887.~

Decision CTA Case No. 9266 In four (4) separate letters dated September 14, 2015 addressed to the BIR, together with an accomplished Application for Tax Credits/Refunds (BIR Form No. 1914) and Sworn Certification that documents submitted are complete for purposes of processing its claim, petitioner requested for VAT refund or the issuance of TCCs of its alleged unutilized excess input taxes for the first, second, third and fourth quarters of CY 2014 in the amounts of P18,743,943.24, 24, 183,569.15, P16,454,339.20 and P24,846, 157.61, respectively. Said administrative claims for refund were received by the BIR on September 24, 2015.6 Alleging that the 120-day period under Section 112(C) of the Tax Code for respondent to resolve its administrative claims has expired on January 22, 2016, and that it had until February 21, 2016 to file its judicial claim, 7 petitioner filed the present Petition for Review on February 19, 2016 8 The case was raffled to the Third Division Court. In compliance with the Summons issued on March 31, 2016, 9 respondent filed his Answer10 on April 15, 2016, with the following Special and Affirmative Defenses: i. The claim for refund is subject to administrative routinary investigation/examination by the BIR; ii. The amount of P84,228,009.20 [being claimed by petitioner] was not properly documented; iii. In an action for refund, the burden of proof is on the taxpayer to establish its right to refund, and failure to sustain the burden is fatal to the claim for refund/credit; iv. Petitioner must show that it has complied with the provisions of Section 112 of the NIRC of 1997 on the prescriptive period for claiming tax refund/credit; v. There is no record of petitioner submitting complete documents to substantiate its administrative claim for refund. Such is a requirement, otherwise, the administrative body will have sufficient reason to deny the claim; vi. Far from complying with the checklist of requirements, petitioner merely stated that it submitted relevant documents required by laws and pertinent regulations in support of its 6 Exhibits P-8.1, P-8.2, P-8.3 and P-8.4, CTA Docket, Vol. 4, pp. 1888-1935; BIR Records, pp. 18-59. 7 Par. 15 in relation to par. 13. Petition for Review, CTA Docket, Vol. 1, pp. 14-15. 8 CTA Docket, Vol. 1 pp. 10-144. �9 CTA Docket, Vol. 1, pp. 157-158. 1 CTA Docket, Vol. 1, pp. 162-169. ~

Decision CTA Case No. 9266 Page 4 of70 administrative claim for refund. This is not a claim for erroneously or illegally collected taxes where petitioner has the discretion of choosing the evidence it deems fit to prove its case. This is a claim for excess but legally collected unutilized input taxes. It does not have to prove its case because the law already acknowledges it is entitled to refund. Thus, it merely has to substantiate the export sales and the excess/unutilized amount of input taxes attributable to the said export sales. Hence, petitioner's failure to comply with the duly mandated legal requirements in such claims for refund/tax credit warranted the denial by inaction of the administrative claim; vii. Claims for refund are required to be done within certain time frames, and petitioner's failure to comply with such periods is fatal to its cause; viii. Petitioner's failure to submit documents supporting its claim for refund makes its administrative claim for refund pro forma. Without a validly and duly filed administrative claim for refund, the Court is without jurisdiction to entertain the Petition for Review. Petitioner's failure to comply with a condition precedent prior to the institution of its Petition for Review makes it dismissible for absence of jurisdiction on the part of the Court; and, ix. The claimant has the burden of proof to establish the factual basis of his claim for tax credit or refund. Tax refunds, like tax exemptions, are construed strictly against the taxpayer. Respondent filed his Pre-Trial Brief11 on April 27, 2016 while petitioner's Pre-Trial Brief12 was filed on July 28, 2016. Pre-Trial Conference was held on August 2, 2016, 13 and the parties filed their Joint Stipulation of Facts and Issues on August 12, 2016. 14 Pre-Trial Conference was terminated in the Pre-Trial Order15 issued on September 2, 2016. During trial, petitioner presented the following as witnesses, namely: (i) Benedicta A. Santos, petitioner's Manager-Business Analysis and Support; (ii) Carolyn C. Ardina, petitioner's Finance Coordinator-Business Analysis and Support; (iii) Elmira V. Villalobos, petitioner's Team Leader-Fixed Assets; and, (iv) Fredieric B. Landicho, the Independent Certified Public Accountant (ICPA). 16 11 CTA Docket, Vol. 1pp. 176-180. 12 CTA Docket, Vol. 1, pp. 187-210. 13 CTA Docket, Vol. 4, pp. 1519, 1521-1522 in relation to the Notice of Pre-Trial Conference dated April 18, 2016, CTA Docket, Vol. 1, pp. 171-174. 14 CTA Docket, Vol. 4, pp. 1523-1541. 15 CTA Docket, Vol. 4, pp.1543-1554. 16 CTA Docket, Vol. 4, pp. 1616-1617, 1710-1711, 1712-1713, and 1783-1784if/

Decision CTA Case No. 9266 Petitioner presented and offered in evidence pieces of exhibits listed in its Formal Offer of Evidence filed on March 1, 2018, 17 with respondent's Comment thereon filed on March 2, 2018. 18 Meanwhile, in an Order issued on October 1, 2018 by the Third Division, the present case was transferred to this Court in line with CTA Administrative Circular No. 02-2018, dated September 18, 2018, reorganizing the three (3) Divisions of the Court of Tax Appeals (CTA). 19 In a Resolution20 dated October 25, 2018, this Court admitted certain exhibits offered by petitioner, except for the following: 1. Exhibits P-16.1 to P-16.31, P-18.1 to P-18.37 and P-19.1 toP- 19.5, including their sub-markings, for failure to comply with the Rules of Electronic Evidence with respect to the authentication of documents; 2. Exhibits P-10.3, P-16.3, P-16.6, P-16.7, P-16.10, P-16.11, P- 16.12, P-16.13, P-16.14, P-16.14.1, P-16.15, P-16.17, P-16.17.1, P-16.18, P-16.20, P-16.21, P-16.22, P-16.23, P-16.24, P-16.26, P-16.26.1, P-16.28, P-16.29, P-16.30, P-16.31, for failure to present the originals for comparison; 3. Exhibits P-20.5 and P-20.15, for failure to correspond with the description of the documents actually marked; and, 4. Exhibit P-20.25, as it is not found in the records of the case. On November 29, 2018, petitioner filed its Motion for Partial Reconsideration (Resolution dated October 25, 2018)21 In a Resolution22 dated February 27, 2019, the Court granted petitioner's motion to set a commissioner's hearing for the marking of Exhibits P-10.3, P-8.2, P-8.3 and P-8.4. It granted petitioner's prayer to amend the description of Exhibits P-20.5, P-20.15 and P-16.10 as indicated in the Formal Offer of Evidence to conform to the evidence presented during the commissioner's hearing. 17 CTA Docket, Vol. 4, pp. 1790-1854. 18 CTA Docket, Vol. 6, p. 3077-3080. 19 CTA Docket, Vol. 6, p. 3083. �2 CTA Docket, Vol. 6, pp. 3086-3088. 21 CTA Docket, Vol. 6, pp. 3101-3120. 22 CTA Docket, Vol. 6, pp. 3170-3171. 011

Decision CTA Case No. 9266 Page 6 of70 After the aforesaid commissioner's hearing, 23 petitioner filed its Amended Formal Offer of Evidence on May 22, 2019,24 with respondent's Comment thereon filed on June 4, 2019.25 In a Resolution26 dated November 22, 2019, the Court partially granted petitioner's Motion for Partial Reconsideration (Resolution dated October 25, 2018) and admitted Exhibits P-1 0.3, P-16.1, P-16.2, P-16.4, P-16.5, P-16.8, P-16.9, P-16.16, P-16.19, P-16.25, P-16.27, P-18.1 to P-18.37, P-19.1 to P-19.5, inclusive of the sub-markings, P- 20.5 and P-20.15 as evidence for petitioner. Exhibits P-16.3, P-16.6, P-16.7, P-16.10, P-16.11, P-16.12, P-16.13, P-16.14, P-16.14.1, P- 16.15, P-16.17, P-16.17.1, P-16.18, P-16.20, P-16.21, P-16.22, P- 16.23, P-16.24, P-16.26, P-16.26.1, P-16.28, P-16.29, P-16.30 and P- 16.31 were still denied admission for petitioner's failure to present the originals thereof for comparison. In the Resolution27 dated November 26, 2019, the Court cancelled the previous setting for the initial presentation of respondent's evidence in view of the earlier manifestation of respondent's counsel during the November 20, 2018 hearing that he was waiving the presentation of his witness. 28 In the same Resolution, the parties were granted a period of thirty (30) days from receipt thereof to file their respective memoranda. Within the extended period, 29 petitioner filed its Memorandum on February 21, 2020. 30 Respondent, on the other hand, failed to file his memorandum as per Records Verification [Report] dated February 27, 2020 issued by the Court's Judicial Records Division. 31 The case was submitted for decision on March 10, 2020. 32 23 Commissioner's Report for commissioner's hearing held on March 21, 2019 and May 14, 2019, CTA Docket, Vol. 6, pp. 3172-3173, and 3186-3187. 24 CTA Docket, Vol. 6, pp. 3191-3269. 25 CTA Docket, Vol. 6, pp. 3272-3275. 26 CTA Docket, Vol. 6, pp. 3278-3291. 27 CTA Docket, Vol. 6, p. 3294. 28 Order dated November 20, 2018, CTA Docket, Vol. 6, pp. 3096-3097. 29 Order dated January 16, 2020, granting petitioner's Motion for Extension of Time to File Memorandum filed on December 26, 2019, and Resolution dated February 11, 2020, granting petitioner's Motion for Extension of Time to File Memorandum filed on January 28, 2020 thereby allowing petitioner a non-extendible period of thirty (30) days from January 28, 2020 or until February 27, 2020 within which to file the required Memorandum; CTA Docket, Vol. 6, pp. 3298 and 3307. �3 CTA Docket, Vol. 6, pp. 3308-3352. 31 CTA Docket, Vol. 6, p. 3353. 32 Resolution dated March 10, 2020, CTA Docket, Vol. 6, p. 3355.~

Decision CTA Case No. 9266 THE ISSUE Whether or not petitioner is entitled to the claim for refund or issuance of TCC for its excess or unutilized input VAT in the aggregate amount of P84,228,009.20 attributable to its zero-rated sale of services during the 1st to 4th quarters of CY 2014. 33 PETITIONER'S ARGUMENTS Petitioner asserts that it is entitled to the refund of, or issuance of a TCC, for its excess and unutilized input VAT attributable to zero- rated sale of services for CY 2014 in the amount of P84,228,009.2034 on the basis of the following: (i) it is a VAT-registered entity; 35 (ii) it made sale of services (other than processing, manufacturing or repacking goods) to entities engaged in business outside of the Philippines, with payment thereof made in acceptable foreign currency and accounted for in accordance with the Bangko Sentral ng Pilipinas (BSP) rules and regulations, constitute zero-rated sales; 36 (iii) it incurred input taxes for CY 2014 in the amount of P100,922,726.70 which are properly substantiated and attributable to its zero-rated sales; 37 (iv) its excess and unutilized input VAT for CY 2014 remains unutilized and unapplied against output VAT; 38 and, (v) its claims for refund were filed within the mandatory periods provided under the law. 39 RESPONDENT'S ARGUMENTS Essentially, respondent contends that: (i) the burden of proof is on the taxpayer to establish its right to refund, and failure to sustain the burden is fatal to its claim; (ii) the amount claimed by petitioner was not properly documented which warrants the denial by inaction of the administrative claim; (iii) petitioner's failure to submit documents supporting its claim for refund makes its administrative claim for refund pro forma; and, (iv) its failure to comply with a condition precedent prior to the institution of its Petition for Review makes it dismissible for absence of jurisdiction on the part of the Court. 33 Issue, JSFI, CTA Docket, Vol. 4, p. 1525. 34 CTA Docket, Vol. 6, p. 3351. 35 CTA Docket, Vol. 6, p. 3319. 36 CTA Docket, Vol. 6, pp. 3319-3327. 37 CTA Docket, Vol. 6, p. 3332. 38 CTA Docket, Vol. 6, p. 3340. 39 CTA Docket, Vol. 6, p. 3342. Orr1

Decision CTA Case No. 9266 THE COURT'S RULING A taxpayer's remedy for the refund or tax credit of input tax attributable to zero-rated or effectively zero-rated sales is governed by Section 112(A) and (C) of the National Internal Revenue Code (NIRC) of 1997, as amended, which provide: "SEC. 112. Refunds or Tax Credits of Input Tax.- (A) Zero-Rated or Effectively Zero-Rated Sales. -Any VAT- registered person, whose sales are zero-rated or effectively zero- rated may, within two (2) years after the close of the taxable quarter when the sales were made, apply for the issuance of a tax credit certificate or refund of creditable input tax due or paid attributable to such sales, except transitional input tax, to the extent that such input tax has not been applied against output tax: Provided, however, That in the case of zero-rated sales under Section 106(A)(2)(1 ), (2) and (b) and Section 108(8)(1) and (2), the acceptable foreign currency exchange proceeds thereof had been duly accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (8SP): Provided, further, That where the taxpayer is engaged in zero-rated or effectively zero-rated sale and also in taxable or exempt sale of goods or properties or services, and the amount of creditable input tax due or paid cannot be directly and entirely attributed to any one of the transactions, it shall be allocated proportionately on the basis of the volume of sales: Provided, finally, That for a person making sales that are zero-rated under Section 108(8)(6), the input taxes shall be allocated ratably between his zero-rated and non-zero rated sales. XXX XXX XXX (C) Period within which Refund or Tax Credit of Input Taxes shall be Made. - In proper cases, the Commissioner shall grant a refund or issue the tax credit certificate for creditable input taxes within one hundred twenty (120) days from the date of submission of complete documents in support of the application filed in accordance with Subsection (A) hereof. In case of full or partial denial of the claim for tax refund or tax credit, or the failure on the part of the Commissioner to act on the application within the period prescribed above, the taxpayer affected may, within thirty (30) days from the receipt of the decision denying the claim or after the expiration of the one hundred twenty day- period, appeal the decision or the unacted claim with the Court of Tax Appeals." Based on the foregoing legal provisions, in order to be entitled to a refund or tax credit of input VAT attributable to zero-rated o~

Decision CTA Case No. 9266 effectively zero-rated sales, the following requisites must be complied with: 1. The claim must be filed within the prescribed periods both in the administrative and judicial levels; 2. The taxpayer-claimant must be VAT-registered; 3. There must be zero-rated or effectively zero-rated sales; 4. Input VAT were incurred or paid; 5. Such input VAT are attributable to zero-rated or effectively zero-rated sales; and, 6. Said input VAT were not applied against any output VAT liability. The administrative and judicial claims for refund were filed on time Pursuant to Section 112(A) of NIRC of 1997, as amended, the application for tax credit certificate/refund of unutilized excess input VAT must be filed within two (2) years after the close of the taxable quarter when the zero-rated or effectively zero-rated sales were made. The present claim covers the first, second, third, and fourth quarters of CY 2014, which closed on March 31, 2014, June 30, 2014, September 30, 2014, and December 31, 2014, respectively. Counting two (2) years from the said dates, petitioner had until March 31,2016, June 30, 2016, September 30, 2016, and December 31, 2016, respectively, within which to file its administrative claim for tax refund. Considering that petitioner's administrative claims for the said quarters were all filed on September 24, 2015,40 the same were clearly made within the two (2)-year prescribed period. The Court shall proceed to determine the timeliness of petitioner's judicial claim. 40 Exhibits "P-8.1", "P-8.2", "P-8.3", "P-8.4"; CTA Docket, Vol. 4, pp 1888-1935.rf/

Decision CTA Case No. 9266 Page 10 of70 Section 11 of Republic Act (RA) No. 1125, as amended by RA No. 9282, provides for the period of limitation within which to file an appeal before the CTA, viz: "SEC. 11. Who May Appeal; Mode ofAppeal; Effect ofAppeal. -Any party adversely affected by a decision, ruling or inaction of the Commissioner of Internal Revenue, the Commissioner of Customs, the Secretary of Finance, the Secretary of Trade and Industry or the Secretary of Agriculture or the Central Board of Assessment Appeals or the Regional Trial Courts may file an appeal with the CTA within thirty (30) days after the receipt of such decision or ruling or after the expiration of the period fixed by law for action as referred to in Section 7(a)(2) herein. Appeal shall be made by filing a petition for review under a procedure analogous to that provided for under Rule 42 of the 1997 Rules of Civil Procedure with the CTA within thirty (30) days from the receipt of the decision or ruling or in the case of inaction as herein provided, from the expiration of the period fixed by law to act thereon. xxx" (Boldfacing supplied) Under Section 112(C) of the NIRC of 1997, as amended, respondent has 120 days from the date of submission of complete documents in support of the application for tax refund/credit within which to grant or deny the claim. If after the 120-day period respondent fails to act on the application for tax refund/credit, petitioner may seek judicial intervention within 30 days from the expiration of the 120-day period. Counting 120 days from September 24, 2015, the date when petitioner filed its administrative claims for refund/issuance of TCC together with the supporting documents covering the four (4) quarters of CY 2014, respondent had until January 22, 2016 to act on the said claims. Records show, however, that during said period, respondent failed to act on petitioner's administrative claims for tax refund/credit. Considering the inaction of respondent on petitioner's administrative claims covering the four (4) quarters of CY 2014, the 30- day period within which to file the judicial claim to this Court begins to run from January 23, 2016 and ends until February 22, 2016. The present Petition for Review filed on February 19, 2016 is clearly well within the period to appeal. Thus, the Court has jurisdiction to take cognizance of the same. t11

Decision CTA Case No. 9266 Page 11 of70 Petitioner is a VAT-registered entity Petitioner is registered with the BIR as a VAT taxpayer with filing start date of July 30, 1998, as per Certificate of Registration (BIR Form No. 2303) with OCN 8RC0000385300, dated February 9, 2016, and with Tax Identification Number (TIN) 201-056-391-00000 41 Petitioner engaged in zero-rated sale of services under Section 108(8)(2) of the 1997 NIRC, as amended, in the amount of P426,388, 169.32 Petitioner claims that in CY 2014, it rendered services in the Philippines other than processing, manufacturing or repacking of goods to its non-resident foreign affiliates doing business outside the Philippines, which were paid for in acceptable foreign currency, inwardly remitted and duly accounted for in accordance with the BSP regulations. 42 The services are claimed to be transactions subject to zero percent (0%) VAT under Section 108(8)(2) of the NIRC of 1997, as amended,43 which states: "SEC. 108. Value-added Tax on Sale of Services and Use or Lease of Properties. - XXX XXX XXX (B) Transactions Subject to Zero Percent (0%) Rate. - The following services performed in the Philippines by VAT-registered persons shall be subject to zero percent (0%) rate: XXX XXX XXX (2) Services other than those mentioned in the preceding paragraph rendered to a person engaged in business conducted outside the Philippines or to a nonresident person not engaged in business who is outside the Philippines when the services are performed, the consideration for which is paid for in acceptable foreign currency and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP);" 41 Exhibit "P-3", CTA Docket, Vol. 4, p. 1872. 42 Petitioner's Memorandum, CTA Docket Vol. 6, pp. 3319-3320 and 3327. 43 Petitioner's Memorandum, CTA Docket Vol. 6, p. 3319~

Decision CTA Case No. 9266 In order for a sale of service to qualify for a zero percent (0%) VAT rate under Section 108(8)(2) of the NIRC of 1997, as amended, the following requirements must be met, to wit: 1) The services rendered should be other than "processing, manufacturing or repacking goods";44 2) The services must be performed in the Philippines45 by a VAT-registered person; 3) The recipient of the services is a foreign corporation doing business outside the Philippines, or is a non- resident person not engaged in business who is outside the Philippines when the services were performed;46 and, 4) The payment for such services must be in acceptable foreign currency accounted for in accordance with BSP rules 47 1. Petitioner rendered "services other than processing, manufacturing or repacking goods" Petitioner submitted the Service Agreements48 it entered into with its clients. Such Agreements provide the following services to be rendered by petitioner: 1) Finance Services/Business Support; 2) Information Technology (IT) Services- PAD; 44 Commissioner of Internal Revenue vs. Burmeister and Wain Scandinavian Contractor Mindanao, Inc., G.R. No. 153205, January 22, 2007. 45 Commissioner of Internal Revenue vs. American Express International, Inc. (Philippine Branch), G.R. No. 152609, June 29, 2005; Commissioner of Internal Revenue vs. Burmeister and Wain Scandinavian Contractor Mindanao, Inc., G.R. No. 153205, January 22, 2007. 46 Site/ Philippines Corporation (Formerly C/ientlogic Phils. Inc.) vs. Commissioner oflnternal Revenue, G. R. No. 201326, February 8, 2017; Commissioner oflnternal Revenue vs. Burmeister and Wain Scandinavian Contractor Mindanao, Inc., G.R. No. 153205, January 22, 2007; Accenture, Inc. vs. Commissioner of Internal Revenue, G.R. No. 190102, July 11, 2012. 47 Commissioner of Internal Revenue vs. Burmeister and Wain Scandinavian Contractor Mindanao, Inc., G.R. No. 153205, January 22, 2007. 48 Exhibits "P-20.1" to "P-20.29", CTA Docket, Vols. 5-6, pp. 2563-2989. ~

Decision CTA Case No. 9266 Page 13of70 3) Information Technology (IT)- Infrastructure Assets (lA); 4) Manila Downstream Services Center; 5) Training and Human Resources Management; 6) Retail System Support; 7) Manila Procurement/Supply Chain Shared Services; and 8) Business Real Estate Services. These services fall within the scope of "services other than processing, manufacturing or repacking of goods". Upon review of the records, however, the Court found that no service agreement or any other contract was submitted to prove that the services rendered by petitioner to one of its client "Chevron Corporation" are services other than processing, manufacturing or repacking goods. Thus, petitioner's sales to Chevron Corporation in the amount of P212,744,285.44 cannot qualify for zero-rating, details of which is shown below: Exhibit Sale Ref O.R.No. O.R. Date Payor in USD in PHP No. Chevron �~ Corporation First Quarter of CY 2014 Chevron Corporation "P- Chevron 39.4" 5139 1/24/14 Cor~oration 333,317.51 15,095,901.72 "P- 444,889.41 Chevron 444,889.41 19,825,731.28 39.17" 5155 2/25/14 Corporation Chevron 20,103,452.78 "P- 5171 3/25/14 Corporation 55,025,085.78 39.32" Chevron Corporation Subtotal- First Quarter Chevron Second Quarter of CY 2014 Corporation Chevron "P- Corporation 39.51" 5191 4/25/14 Chevron 444,889.41 19,896,664.13 Corporation 444,889.41 "P- Chevron 444,889.41 19,427,475.24 Corporation 39.82" 5233 5/23/14 19,504,138.97 58,828,278.34 "P- 39.114" 5265 6/26/14 Subtotal- Second Quarter Third Quarter of CY 2014 "P- 39.117" 5271 7/25/14 444,889.41 19,217,685.10 889,778.82 "P- 39,545,725.34 58,763,410.44 39.173" 5330 9/26/14 Subtotal- Third Quarter . Fourth Quarter of CY 2014 "P- 39.189" 5347 10/24/14 444,889.41 19,914,476.72 f--=-=;i"p_ 39.202" 5361 11/26/14 449,740.01 20,213,034.16 Subtotal- Fourth Quarter 40,127,510.88 Total p 212,744,285.44 til

Decision CTA Case No. 9266 Page 14 of70 2. Petitioner proved that its services were performed in the Philippines The Service Agreements that petitioner had entered into with its foreign affiliates all indicate a common provision that petitioner's services shall be performed in the Philippines, to wit: "11. Location of Services [Petitioner] CHI shall perform the Services in the Philippines unless OPCO reasonably requests that some Services be performed in another location subject to, in all cases, to the prior written consent of CHI. xxx" Thus, according to the above Service Agreements, petitioner performed services in the Philippines, in compliance with the second requisite. 3. Petitioner proved that some of its clients for CY 2014 are non-resident foreign corporations doing business outside the Philippines To prove that its clients are non-resident foreign corporations doing business outside the Philippines, petitioner presented the following documents: 1. Certification of Non-Registration of Company issued by the SEC� 49 2. Articles/C' ertificates of Incorporation/Registration and/or other similar documents;50 3. Tax Residence Certificates; 51 4. Screenshot of Chevron Subsidiary Governance 5. Website� 52 of US SEC Website; 53 and, Screens'hot 6. Service Agreements. 54 49 Exhibits "P-15.1" to "P-15.41", CTA Docket, Vol. 4, pp. 1963-2003. 50 Exhibits "P-16.1" to "P-16.31", CTA Docket, Vol. 4-5, pp. 2004-2458. 51 Exhibits "P-17.1" to "P-17.7", CTA Docket, Vol. 5, pp. 2459-2469. 52 Exhibits "P-18.1" to "P-18.37", CTA Docket, Vol. 5, pp. 2470-2554. 53 Exhibits "P-19.1" to "P-19.5", CTA Docket, Vol. 5, pp. 2555-2562. 54 Exhibits "P-20.1" to "P-20.29", CTA Docket, Vol. 5-6, pp. 2563-2990~

Decision CTA Case No. 9266 Each of the aforesaid documents is inadequate to prove that petitioner's client is a non-resident foreign corporation doing business outside the Philippines. The SEC Certificates of Non-Registration only show that the named entities therein are not registered corporations/partnerships in the Philippines, but the same do not prove that such entities are doing business outside the Philippines. The Certificates/Articles of Foreign Incorporation/Registration, Tax Residence Certificates, and Screenshot of US SEC Website, only prove that the entities named/stated therein were incorporated/organized/domiciled abroad but do not necessarily establish that such entities are not doing business in the Philippines. The Service Agreements only show the names and addresses/places of incorporation/registration of petitioner's foreign clients to whom it renders services but they do not, on their own, establish that such clients are non-resident foreign corporations doing business outside the Philippines. As declared in Site/ Philippines Corporation (formerly C/ientlogic Phils., Inc.) vs. Commissioner of Internal Revenue, 55 Service Agreements do not prove that the foreign clients were doing business outside the Philippines or have a continuity of commercial dealings outside the Philippines. 56 The printed screenshots of the Chevron Subsidiary Governance Website are self-serving and cannot be given credence. The computer- generated data contained in the printouts of Chevron Subsidiary Governance Website are sourced from a website maintained by petitioner's affiliated companies, and access to such website is likewise limited to members of Chevron's group of companies. Such document can easily be manipulated to favor the claimant in view of its affinity with the entity that maintains or keeps the database57 and is therefore unreliable. To be considered as a non-resident foreign corporation doing business outside the Philippines, each entity must be supported, at the very least, by BOTH the SEC Certificate of Non-Registration of 55 G.R. No. 201326, February 8, 2017. 56 Sitel Philippines Corporation (formerly Clientlogic Phils., Inc.) vs. Commissioner of Internal Revenue, G.R. No. 201326, February 8, 2017. 57 Commissioner of Internal Revenue vs Chevron Holdings, Inc., CTA EB No. 1950 (CTA Case No. 8946); Chevron Holdings, Inc. vs. Commissioner of Internal Revenue, CTA EB No. 1951 (CTA Case No. 8946), June 3, 2020.~ ""'-..

Decision CTA Case No. 9266 Corporation/Partnership AND proof of foreign incorporation/registration (i.e., Certificate! Articles of Foreign Incorporation! Association or printed screenshots of the US SEC Website showing the state/province/country where the entity was organized, 58 or Tax Residence Certificate59). Upon review of petitioner's evidence, the Court noted that only the following clients of the petitioner can be considered as non-resident foreign corporations doing business outside the Philippines: SEC �- Certificate of Proof of foreign incorporation/registration Non- Client Registration Exhibit No. Document -��� Letter of Certification of the Text that the Register Keeps Under the Chevron (Thailand) "P-15.4" "P-16.27"; "P- Foreign Business Act B. E. 2542 Limited "P-15 10" 19.5" to "P- (1999); Screenshot of US SEC "P-15.16" 19.5.1" website Chevron Australia Certificate of Registration of Pty Ltd "P-16.5"; "P- Change of Name; Screenshot of 19.1" to "P- US SEC website Chevron Global Energy Inc. 19.1.1" Chevron New "P-15.25" "P-19.3" to "P- Screenshot of US SEC website Zealand 19.3.1" "P-1530" Certificate of Incorporation with Chevron Singapore "P-15.34" "P-16.25" attached Constitution of Caltex Oil Pte. Ltd. "P-17.3" (N.Z.) Limited; Certificate of Status Chevron U.S.A. Inc. of Enterprise stating that the (Singapore Branch) "P-16.19" company is registered in New "P-16.8" Zealand and is a resident for tax Chevron North Sea "P-15.38" "P-16.9"; "P- purposes Limited 19.4" to "P- Certificate Confirming Incorporation 19.4.1" of Company with attached Certificate of Incorporation Certificate of Registration of Foreign Company Certificate of Incorporation of Change of Name; Screenshot of US SEC website; Certificate of Residence As a result, the following zero-rated sales of the petitioner shall be disallowed for its failure to prove that the recipients of its services are non-resident foreign corporations doing business outside the Philippines: 58 Commissioner of Internal Revenue vs. CITCO International Support Services Limited-Philippines ROHQ, CTA EB No. 2015 (CTA Case No. 9102), June 5, 2020 Resolution. 59 Chevron Holdings, Inc. vs. Commissioner of Internal Revenue, CTA Case No. 8946, March 14, 2018. ~

Decision CTA Case No. 9266 Exhibit Zero-rated Sale Ref O.R. No. O.R. Date Payor in USD in PHP No. First Quarter of CY 2014 "P- Chevron Lubricants 39.1" 5136 1/2/14 Lanka PLC 4,982.94 I" 221,070.98 "P- 39.2" 5137 Chevron Information "P- 5138 39.3" Technology i 5141 "P- 5143 1/24/14 Company 2,364,398.67 107,083,273.10 39.5" 5147 "P- 5149 Chevron Australia 39.7" 5151 1/24/14 Pty Ltd - Other 261,699.32 . 11,852,324.28 "P- 5152 39.11" Chevron 5153 "P- 5154 International Pte. 39.12" 5158 1/24/14 Ltd. 159,269.14 7,213,276.27 "P- 5159 142,119.06 6,436,551.63 39.13" 5162 Chevron Malaysia 537,303.30 24,334,388.59 "P- 5164 1/24/14 Limited 1,489.95 67,479.62 39.14" 5166 Chevron Services "P- 5167 39.15" 5168 . 1/27/14 Company Refinaria Panama S. "P- 5169 39.16" 5170 1/27/14 de R.L. 5172 "P- Chevron (China) 39.19" 5173 5175 . Investment. "P- 5177 39.20" 1/30/14 Services 12,821.81 579,647.83 2,987.64 135,371.09 "P- Chevron Lubricants 39.23" 2/3/14 Lanka PLC "P- 39.25" Chevron Information "P- Technology 39.27" 2/25/14 Company 2,987,321.17 133,124,829.33 "P- 2,358,730.74 105,112,778.08 39.28" Chevron Services 284,642.75 12,684,614.53 "P- 2/25/14 Company 39.29" Chevron Australia "P- 39.30" 2/25/14 Pty Ltd - Other "P- Chevron 39.31" International Pte. "P- 39.33" 2/25/14 Ltd. 131,663.01 5,867,335.56 126,815.85 5,651,330.22 "P- Chevron Hong Kong 39.34" 2/25/14 Limited "P- 39.35" Chevron U.S.A. Inc. "P- -Chevron Global 39.37" 2/25/14 Downstream 13,854.21 617,389.04 .. 11,134.35 496,183.16 Chevron Neftegaz 2/25/14 Inc. Chevron Products UK Limited -Trading and Marine 2/26/14 Lubricants Branch 179,591.71 8,006,747.66 4,805.65 214,251.00 Chevron Lubricants 2/26/14 Lanka PLC Chevron Information Technology 3/25/14 Comp_~ 3,125,559.70 141,236,317.22 2, 118,480.73 95,728,907.82 Chevron Services 4,983,866.70 110,292.97 3/25/14 Company CGEI-Giobal Dnstrm 3/25/14 Cost Allocation Chevron Products Company (a Chevron U.S.A. Inc. 3/25/14 Division) 270,372.04 12,217,44419 284,642.75 12,862,302.31_ Chevron Australia 139.400 15 6.299.148.22 3/25/14 --- . Pty Ltd - Other Chevron f11 International Pte. 3/25/14 Ltd.

Decision CTA Case No. 9266 "P- 5178 3/25/14 Chevron Energy 52,677.49 2,380,365.57 39.38" 5184 3/25/14 Technology 43,151.59 1,949,913.69 5185 3/25/14 Company 12,493.33 "P- Chevron (Cambodia) 564,542 70 39.43" 5186 3/26/14 Limited 98,411.09 5187 3/26/14 Chevron Neftegaz 2,803.57 4,438,930.54 "P- Inc. 39.44" 5188 3/27/14 Chevron Products 22,539.99 I N/A - 3/31/14 UK Limited- Trading N/A "P- N/A and Marine N/A 126,457.83 39.45" N/A 3/31/14 Lubricants Branch N/A 3/31/14 Chevron Lubricants N/A 1,015,772.42 "P- N/A Lanka PLC N/A 544,518.17 39.46" N/A 3/31/14 Chevron (China) N/A - 3/31/14 Investment- 511,786.10 "P- N/A 3/31/14 Services 3,198,000.40 559,617.65 39.47" Chevron Munaigas Inc. - Home Office 567,294.86 551,370.32 "P- Chevron Denmark 205,071.84 565,922.49 47.3" Inc. - Denmark 202,935.02 Branch 172,301.41 557,582.24 "P- Chevron Munaigas 137,617.13 716,793,608.15 47.3" Inc. -Home Office 102,379.27 "P- Chevron Denmark 101,118.66 143,023,273.70 47.3" Inc. - Denmark Branch 15,220.89 25,370,968.69 "P- Chevron Munaigas 23,615.36 9,171,370.31 47.3" Inc. - Home Office 54,458.54 9,075,805.90 Chevron Denmark 42,513.67 7,705,787.57 "P- Inc. -Denmark 47.3" Branch 6,154,612.25 4,578,679.34 "P- 4,522,301.43 47.3" 680,719.59 Subtotal- First Quarter 1 ,056,143.11 Second Quarter of CY 2014 - --- - 2,435,533.99 Chevron Information 'rfl 1,901,326.92 "P- Technology 39.49" 5189 4/25/14 C_ompany -~~-- Chevron Products Company (a "P- Chevron U.SA Inc. 39.50" 5190 4/2514 Division) "P- 5193 4/25/14 39.52" 5194 4/25/14 Chevron Malaysia 5195 4/25/14 "P- Limited 39.53" 5196 4/25/14 5200 4/25/14 Chevron Australia "P- 5201 4/25/14 39.54" 5203 4/25/14 Ply Ltd - Other "P- 5205 4/25/14 Chevron Hong Kong 39.55" 5204 4/25/14 5206 4/25/14 Limited "P- 39.59" Chevron "P- International Pte. 39.60" Ltd. "P- 3962" Chevron Trading "P- Pte. Ltd. 39.64" Chevron Canada "P- 39.63" Limited-Downstream "P- Chevron Upstream 39.65" Chevron Energy Technology Com_p_any Chevron (Cambodia) Limited Chevron Iraq (Sarta) Limited - Branch �-- ~~-------��

Decision CTA Case No. 9266 "P- 5207 4/25/14 Chevron U.S.A. Inc. 4,912.68 219,708.41 39.66" 5208 4/25/14 -Chevron Global 8,963.59 400,876.12 5220 4/30/14 Downstream 13,564.93 "P- 5221 4/30/14 Chevron Neftegaz 18,363.64 603,42~~ 39.67" 5222 4/30/14 Inc. 27,496.25 5223 Chevron Overseas 816,887.90 "P- Services Corporation 1 ,223,142.79 39.69" 5224 Chevron Asia Pacific 2,370,388. 79 5225 Holdings Limited "P- 5226 Chevron Products 3,324,339.86 39.70" UK Limited 6,970,168.59 5227 5,269,450.18 "P- 5228 4/30/14 Chevron AI Khalij 53,286.34 39.71" 5229 Chevron Products 578,159.25 - 4/30/14 UK Limited -Trading 74,731.16 671,591.68 "P- 5230 4/30/14 and Marine 156,689.39 106,392.22 39.72" 5231 4/30/14 Lubricants Branch 118,457.24 4/30/14 Chevron South 163,133,105.45 "P- 5232 4/25/14 Africa (Pty) Limited 12,997.02 66,565,335.05 39.73" 4/25/14 Chevron Services 15,016.79 5236 5/23/14 Company 25,118,922.12 "P- 5241 5/23/14 Chevron (China) 2,378.93 39.74" 5242 Investment - 3,735,750.02 5,837,341.13 5/23/14 Services 1,524,346.95 1,874,923.06 "P- 5243 5/23/14 CGEI-Giobal Dnstrm 1,529,664.46 39.75" 5244 5/23/14 Cost Allocation 575,223.61 5245 5/16/14 Chevron Asia Pacific 133,675.18 3,973,567.61 "P- Holdings Branch 496,784.95 39.76" 5246 5/20/14 - Chevron Information 42,935.76 269,610.89 5247 5/27/14 Technology 35,151.69 "P- 5248 5/27/14 Company 520,143.19 39.77" 5/29/14 Chevron Services 90,517.78 100,102.82 5249 5/29/14 Company 11,316.75 495,479.42 "P- 6/25/14 Chevron Products 39.78" 6/25/14 Company (a 6,141.73 519,133.54 Chevron U.S.A. Inc. 11,848.65 "P- Division) C11 39.79" Chevron 2,280.34 International Pte. 11,316.75 "P- Ltd. 11,857.01 39.80" Chevron (Cambodia) Limited "P- Chevron Pakistan 39.81" Limited-Branch Chevron Products "P- UK Limited -Trading 39.84" and Marine Lubricants Branch "P- Chevron Neftegaz 39.91" Inc. Chevron Products "P- UK Limited 39.92" Chevron (China) Investment- "P- Services 39.93" Chevron Lubricants Lanka PLC "P- Chevron Neftegaz 39.94" Inc. Chevron (China) "P- Investment - 39.95" Services "P- 39.96" "P- 39.97" "P- 39.98" "P- ' 3~99"

Decision CTA Case No. 9266 Page 20 of70 I Chevron Energy "P- Technology 39.102" 5252 6/25/14 Company 52,939.25 2,317,830.56 I "P- 5255 6/25/14 155,183.79 6, 794,386.60 39.105" Chevron Hong Kong 5256 6/25/14 133,703.23 5,853,906.74 I "P- Limited 39.106" 299,132.63 13,096,875.22 Chevron 1,521,857.63 66,631,244.74 International Pte. 3,005,666.07 131,596,588.00 25,852.31 1 '133,376.16 Ltd. 49,939.45 2,189,366.51 N/A 239,242.00 Chevron Products N/A 404,123.10 I Company (a N/A 395,837.51 N/A 498,521.68 "P- Chevron U.S.A. Inc. N/A 490,414.81 39.108" 5259 6/25/14 Division) N/A 498,958.80 . "P- 5261 6/25/14 Chevron Services N/A I 39.110" Company 490,844.80 741 ,296,681.66l Chevron Information I "P- Technology 39.111" 72,406,935.64 5262 6/25/14 Company "P- 5263 6/26/14 22,549,765.45 39.112" 5264 6/24/14 Compania Chevron 8,134,582.72 N/A 6/30/14 "P- N/A 6/30/14 de_ Panama, S.A. 5,774,264.79 39.113" 4,424,601.30 Chevron (Cambodia) 2,156,578.83 "P- 47.6" Limited 488,844.49 "P- Chevron Lubricants 7,847,228.44 47.6" Lanka PLC C!f/ 113,668.84 Chevron Munaigas Inc. - Home Office Chevron Denmark "P- Inc. -Denmark 47.6" N/A 6/30/14 Branch 6/30/14 "P- Chevron Munaigas 47.6" N/A Inc. - Home Office Chevron Denmark "P- Inc. - Denmark 47.6" N/A 6/30/14 Branch 6/30/14 "P- Chevron Munaigas 47.6" N/A Inc. - Home Off1ce Chevron Denmark "P- Inc. - Denmark 47.6" N/A 6/30/14 Branch - Subtotal- Second Quarter Third Quarter of CY 2014 "P- Chevron Services 39.115" 5269 7/25/14 Company_ 1,676,220.56 Chevron Products Company (a "P- Chevron U.S.A. Inc. 39.116" 5270 - 7/25/14 Division) 522,027.07 "P- Chevron Malaysia 39.121" 5275 7/25/14 Limited 188,315.59 Chevron "P- International Pte. 39.122" 5276 7/25/14 Ltd. 133,674.23 "P- Chevron Trading 39.127'' 5281 7/25/14 Pte Ltd. 102,429.52 "P- Chevron (Cambodia) 39.128" 5282 7/25/14 Limited 49,924.80 "P- Chevron Neftegaz 39.129" 5283 7/25/14 Inc. 11,316.75 Chevron Products UK Limited -Trading "P- and Marine 39.130" 5284 7/28/14 Lubricants Branch 181,035.56 "P- Chevron Lubricants 39.131" 5285 7/31/14 Lanka PLC 2,618.93 ���--.--~-------�~

Decision CTA Case No. 9266 Chevron (China) "P- Investment - 39.132" 5286 7/30/14 Services 11,848.57 513,592.11 "P- N/A 47.7" N/A 7/31/14 Chevron Information 150,322,123.54 N/A 7/31/14 492,908.19 "P- 5287 Technology 47.7" 5288 7/31/14 484,892.59 Comoanv N/A "P- 8/26/14 146,590,056.12 47.7" 8/26/14 Chevron Munaigas 67,920,052.61 "P- -8-/2-6-/1-4- - Inc. - Home Office N/A 22,607,061.38 39.133" 8/26/14 8/26/14 Chevron Denmark 5,860,334.50 "P- 8/26/14 7,042,938.62 39.134" 8/26/14 Inc. - Denmark 2,188,725.12 8/28/14 8/31/14 Branch N/A 496,131.08 115,135.17 8/31/14 Chevron Information 498,958.80 ---9--/-2-6--/-1-4 Technology 490,844.80 9/2/14 620,531.12 Comoanv 3,343, 719.18 9/25/14 517,179.40 9/25/14 Chevron Services 141,423,386.46. 9/25/14 Comoanv 1,549,256.40 71,444,998.22 9/25/14 Chevron Products 6,375,493.77. 9/25/14 9/25/14 Company (a 3,394,235.53 9/25/14 5,593,970.62 "P- 9/25/14 Chevron U.S.A. Inc. 3,509,567.23 39.135" 9/26/14 3,039,608.19 5289 9/26/14 Division) 515,667.07 "P- 503,862.42 39.138" 5293 Chevron 2,909,402.22 5294 8,046,024.89 "P- 5299 International Pte. 39.139" -5300 �rft'! 5302 Ltd. 133,674.23 "P- N/A 39.144" Chevron Hong Kong N/A "P- 5301 Limited 160,649.43 39.145" 5303 Chevron (Cambodia) "P- 39.147" 5304 Limited 49,924.82 5305 "P- Chevron Neftegaz 47.8" 5309 Inc. .. �-- 11,316.75 "P- 5310 47.8" 5311 Chevron Lubricants 5315 "P- 5316 Lanka PLC 2,631.99 39.146" 5317 5318 Chevron Munaigas "P- 5319 39.148" Inc. - Home Office N/A "P- Chevron Denmark 39.149" Inc. - Denrnark "P- 39.150" Branch N/A "P- Campania Chevron 39.153" de Panama, S.A. 13,961.95 "P- 39.154" Chevron (China) "P- Investment- 39.155" Services 11,848.58 "P- 39.159" Chevron Information "P- Technology 39.160" Company 3,176,369.26 "P- 39.161" Chevron Services "P- Comoanv 1,604,654.66 39.162" Chevron "P- 39.163" International Pte. Ltd. ___ ] 43,193 59 --~----�-�-��- Chevron Energy Technology Comoanv 76,234.53 Chevron Malaysia Limited 125,640.58 Chevron Hong Kong Limited 78,824.88 Chevron Trading Pte Ltd. 68,269.60 Chevron Neftegaz Inc. 11,316.75 CGEI-Giobal Dnstrm Cost Allocation 588,264.50 Chevron Products UK Limited- Tradinq 181,035.56

Decision CTA Case No. 9266 Page 22 of70 "P- 5320 - 9/26/14 and Marine 126,108.57 5,604,825.33 39.164" 5321 Lubricants Branch 25,368.15 1,127,473.33 Chevron South 34,028.15 "P- 5322 Africa (Pty) Limited 55,704.60 1,512,362.22 39 165" 5323 32,400.55 2,475,760.00 5324 9/26/14 Chevron Upstream 30,618.11 1,440,02444 "P- 5325 Chevron U.S.A. Inc. 22,617.11 1,360,804.89 39.166" 5326 -Chevron Global 6,330.20 1,005,204.89 5327 11,848.57 "P- 9/26/14 Downstream 281,342.22 39.167" 5328 Chevron Iraq (Sarta) N/A N/A ' "P- N/A 9/26/14 Limited - Branch N/A 39.168" N/A Chevron Products 530,137.36 "P-39- 68,349.20 N/A 9/26/14 UK Limited 3,125,280.85 23,235,686.67 169" 1,608,197.24 506,734.19 "P- Chevron Asia Pacific 39.170" 9/26/14 Holdings Limited 526,869.73 498,493.77 "P- 133,674.23 816,477,334.51 39.171" Chevron Overseas 9/26/14 Services Corporation 11,316.75 3,077,406.57 "P- 99,849.63 39 172" Chevron Lubricants 11,848.58 139,896,18845 9/26/14 Lanka PLC 71,987,342 89_ f-=-'- 7,234.44 Chevron (China) N/A 23,584,141.90 "P- Investment- 47.9" 9/29/14 Services N/A 5,983,627.13 "P- 506,568.93 47.9" Chevron Products Company (a 4,471,546.35 "P- Chevron U.S.A. Inc. 47.9" 9/30-/1-4- - Division) 530,137.81 Chevron Munaigas 323,688.59 9/30/14 Inc. - Home Office 509,912.64 Chevron Denmark Inc.- Denmark 32,989.70 9/30/14 Branch lll Subtotal- Third Quarter Fourth Quarter of CY 2014 "P- 39.174" 5331 10/1/14 Chevron AI Khalij Chevron Information "P- 5332 10/24/14 Technology 39.175" 5333 10/24/14 Company Chevron Services "P- Company 39.176" Chevron Products Company (a "P- 5334 10/24/14 Chevron U.S.A. Inc. 39 177" Division) 5339 10/24/14 Chevron "P- 5343 10/24/14 International Pte. 39.181" 5344 10/28/14 Ltd. Chevron Neftegaz "P- 5345 10/30/14 Inc. 39.185" 5436 10/30/14 Chevron (Cambodia) N/A 10/31/14 Limited "P- Chevron (China) 39.186" Investment- Services "P- Chevron Lubricants 39 187" Lanka PLC Chevron Munaigas "P- Inc. - Home Office 39.188" Chevron Power and Energy Management "P- Company (a 47.10" Chevron U.S.A. Inc. division) "P- 47.10" N/A 10/31/14

Decision CTA Case No. 9266 I "P Chevron Denmark Inc. - Denmark 47.10" N/A 10/31/14 Branch N/A 501,620.52 Chevron Products "P- 5349 11/25/14 Company (a 512,487.03 23,012,439.61 39.191" 11/25/14 Chevron U.S.A Inc. 133,621.54 6,000,069 15_ 5353 11/25/14 Division) 160,587.00 7,210,911.54 "P- 5354 11/25/14 Chevron 125,580.61 5,639,003.59 39.194" 5355 11/25/14 International Pte. 2,240,605.30 5357 11/25/14 Ltd. 49,898.28 508,161.20 "P- 5358 11/26/14 Chevron Hong Kong 11,316.75 39. 195" 11/26/14 Limited 3,135,017.02 140,899,641.35 5359 Chevron Malaysia 1,567,931.08 70,468,812.59 "P- 5360 11/26/14 Limited 39.196" 11/26/14 Chevron (Cambodia) 281,438.45 I 11/28/14 Limited 5,220.83 "P- Chevron Neftegaz 8,693.77 12,648,919.10 39.198" 10/31/14 Inc. 234,644.04 - Chevron Information N/A 390,555.71 "P- 11/30/14 Technology 39 199" 11/30/14 Company N/A 5,906,885.30 11/30/14 Chevron Services N/A "P- Company N/A 987,134.32 39.200" 12/19/14 Chevron Products 511,287.06 � -1-2/-22-/14 UK Limited -Trading 342,602.71 502,972.60 "P- and Marine .. 85,380.57 39.201" 12/29/14 Lubricants Branch 15,315,275.37 12/29/14 Chevron Lubricants 11,833.31 3,816,744.30 "P- 5362 12/31/14 Lanka PLC 5,372.20 528,981.22 39.203" 5364 Chevron Pakistan N/A - 240,151.99 5365 Limited-Branch "P- Chevron Africa and (1 ,671,886 8Q2_ 39.205" Latin America Exploration and ('1 "P- Production Company 39.206" (a Chevron U.S.A Inc. division) - "P- FEABU HQ Branch Chevron Africa and 47.10" N/A Latin America Exploration and "P- Production Company (a Chevron U.S.A 47.11" N/A Inc. division)- FEABU HQ Branch "P- Chevron Munaigas Inc. - Home Office 47. 11" N/A Chevron Denmark Inc. - Denmark "P- Branch Chevron Products 47. 11" N/A Company (a Chevron U.S.A Inc. "P- 5376 Division) 39.207" Chevron Energy Technology "P- Company 39.208" - 5378 Chevron (China) Investment- "P- 5381 Services 39.211" 5382 Chevron (Tianjin) N/A Lubricants Co., Ltd. "P- Chevron Munaigas 39.211" Inc. - Home Office "P- 47.12"

Decision CTA Case No. 9266 Page 24 of70 Chevron Africa and Latin America Exploration and Production Company (a Chevron U.S.A "P- Inc. division) - 47.12" N/A 12/31/14 FEABU HQ Branch N/A (1 ,611 ,060.40) Chevron Denmark (869,901.57) 544,315,518.05 "P- Inc. -Denmark 47.12" N/A 12/31/14 Branch N/A Subtotal- Fourth Quarter Total - 1"2,818,883,142.37 4. Petitioner proved that its zero-rated sales were paid for in US dollars and were accounted for in accordance with the BSP Rules For the services rendered to its affiliates for the four taxable quarters of CY 2014, petitioner was paid in US dollar currency which were accounted for in accordance with BSP rules and regulations, as evidenced by the Certificate of Inward Remittance issued by JP Morgan Chase Bank N.A.- Manila Branch covering the period January � to December 2014.6 Considering that the certification of inward remittances attests to the fact of payment "in acceptable foreign currency and accounted for in accordance with the rules and regulations of the BSP," petitioner is considered to have complied with the fourth requisite. 5. Compliance with Invoicing Requirements for its zero-rated sales Sections 113(A)(2), (B)(1 ), (2)(c) and (3) of the NIRC of 1997, as amended, provide that a VAT taxpayer, like herein petitioner, shall, for every sale of services, issue a VAT official receipt which must contain the following information: "SEC. 113. Invoicing and Accounting Requirements for VAT- Registered Persons. - (A) Invoicing Requirements. - A VAT-registered person shall issue: "\11 60 Exhibit "P-50. 1

Decision CTA Case No. 9266 XXX XXX XXX (2) A VAT official receipt for every lease of goods or properties, and for every sale, barter or exchange of services. (B) Information Contained in the VAT Invoice or VAT Official Receipt. - The following information shall be indicated in the VAT invoice or VAT official receipt: (1) A statement that the seller is a VAT-registered person, followed by his Taxpayer's Identification Number (TIN); (2) The total amount which the purchaser pays or is obligated to pay to the seller with the indication that such amount includes the value-added tax: Provided, that: XXX XXX XXX (c) If the sale is subject to zero percent (0%) value-added tax, the term 'zero-rated sale' shall be written or printed prominently on the invoice or receipt; XXX XXX XXX (3) The date of transaction, quantity, unit cost and description of the goods or properties or nature of the service;" (Emphasis supplied) Sections 4.113-1 (A)(2), (8)(1) and (2)(c) of Revenue Regulations (RR) No. 16-2005 resonate the invoicing requirements as found in the NIRC of 1997, as amended, viz.: "SEC. 4.113.-1. Invoicing Requirements. - (A) A VAT-registered person shall issue:- XXX XXX XXX (2) A VAT official receipt for every lease of goods or properties, and for every sale, barter or exchange of services. Only VAT-registered persons are required to print their TIN followed by the word 'VAT' in their invoice or official receipts. Said documents shall be considered as a 'VAT Invoice' or VAT official receipt. All purchases covered by invoices/receipts other than VAT lnvoiceNAT Official Receipt shall not give rise to any input tax. VAT invoice/official receipt shall be prepared at least in duplicate, the original given to the buyer and the duplicated to be retained by the seller as part of his accounting records. (B) Information contained in VAT invoice or VAT official receipt.- The following information shall be indicated in VAT invoice or VAT official receipt: (;1

Decision CTA Case No. 9266 Page 26 of70 (1) A statement that the seller is a VAT-registered person, followed by his TIN; (2) The total amount which the purchaser pays or is obligated to pay to the seller with the indication that such amount includes the VAT; Provided, That: XXX XXX XXX (C) If the sale is subject to zero percent (0%) VAT, the term 'zero- rated sale' shall be written or printed prominently on the invoice or receipt;" (Emphasis supplied) It is petitioner's burden to prove that the VAT zero-rated sales of service it has rendered comply with the invoicing requirements under the aforesaid provisions of the NIRC of 1997, as amended, and RR No. 16-2005. Thus, for failure to submit VAT official receipts, the following VAT zero-rated sales shall be disallowed: Exhibit Ref No. �- O.R. Date Payor Zero-rated Sale O.R. Chevrl?n Global Enerov Inc. in USD inPHP No. Chevron Global Energ:t Inc. Chevron Global Enerov Inc. First Quarter of CY 2014 Chevron Global Energy Inc. "P-47.3" N/A ... 3/31/14 Chevron Global Energy Inc. N/A I" 1,820,324.25 "P-47.3" Chevron Global Energy Inc. N/A 3/31/14 N/A 941,874.78 Chevron U.S.A Inc. (Singapore "P-47.3" N/A 3/31/14 Branch) N/A 953,705.27 Chevron Global Enerov Inc. Subtotal- First Quarter Chevron Global Energy Inc. 3,715,904.30 Chevron Global Energy Inc. Second Quarter of CY 2014 Chevron Global Energy Inc. "P-47.6" N/A 6/30/14 Chevron Global Energy Inc. N/A 1,091,037.60 Chevron Global Energ:t Inc. "P-47.6" N/A 6/30/14 N/A 973,720.11 "P-47.6" N/A 6/30/14 N/A 975,244.19 Subtotal- Second Quarter 3,040,001.90 Third Quarter of CY 2014 "P-47.9" N/A 9/30/14 N/A 4,722,142.92 7/31/14 "P-47.7" N/A 8/31/14 N/A 962,732.78 9/30/14 "P-47.8" N/A N/A 974,551.07 10/31/14 "P-47.9" N/A 11/30/14 N/A 989,737.31 12/31/14 Subtotal- Third Quarter 7,649 164.08 Fourth Quarter of CY ~2014 "P-47.10" N/A N/A 995,945.34 "P-47.11" N/A N/A 997,339.62 "P-47.12" N/A N/A (666,477.85) Subtotal- Fourth Quarter 1 326,807.11 Total P15,731,877.39 As found in the Report of Atty. Fredieric B. Landicho,61 the Court- commissioned Independent Certified Public Accountant (ICPA), petitioner declared sales subject to 12% VAT in the total amount of P139, 122,645.90, and zero-rated sales in the total amount of (1J 61 Exhibit "P-29", p. 10.

Decision CTA Case No. 9266 P3,473,747,476.52, or total sales amounting to P3,612,870,122.42, detailed as follows: Period Sales subject to Zero-rated Sales Total 12% VAT p 862,939,005.71 1st Quarter'" p 899,173,275.21 2nd Quarter63 p 36,234,269.50 909,392,301.24 948,107,25741 3rd Quarter64 4th Quarterss �----��--�------ 1,036,580,308.65 Total 729,009,281.15 38,714,956.17 .. 3,612,870,122.42 38,248,511.99 998,331,796.66 25,924,908.24 703,084,372.91 p 139,122,645.90 p 3,473,747,476.52 Upon review and re-computation of the Summary List of Sales,66 the total amount of zero-rated sales is P3,473,747,474.52. Out of the P3,473,747,474.52 zero-rated sales declared per VAT returns for CY 2014, only the amount of P426,388, 169.32 qualifies for VAT zero- rating under Section 108(8)(2), in relation to Section 113(A)(2),(B)(1 ),(2)(c) and (3), both of the NIRC of 1997, as amended: 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Total P862,939,005.71 P909,392,301.24 (>998,331 '794.66 Zero-rated 1>703,084,372.91 P3,473,747,474.52 sales 55,025,085.78 58,828,278.34 58,763,410.44 declared per 40,127,510.88 212,744,285.44 VAT returns 716,793,608.15 741,296,681.66 816,477,334.51 Less: 3,715,904.30 3,040,001.90 7,649,164.08 544,315,518.05 2,818,883,142.37 Disallowance p 87,404,407.48 P1 06,227,339.34 P115,441 ,885.63 1,326,807.11 15,731,877.39 s p 117,314,536.87 p 426,388,169.32 No Service Agreement submitted Sates to those not considered as Non- resident Foreign Corporatio n doing business outside the Philippines Without VAT Official Receipts Valid zero- rated sales The amount of P426,388, 169.32 representing the duly- supported VAT zero-rated sales of petitioner are detailed as follows: 1 I I REexfhNiboit. - O.R. No. Payor Zero-rated Sale O.R. Date I in USD inPHP First Quarter of CY 2014 I 62 Amended 1st Quarterly VAT Return, "P-42.1" to "P-42.2". 63 Amended 2"d Quarterly VAT Return, "P-42.3" to "P-42.4". 64 Original 3rd Quarterly VAT Return, "P-42.5" to "P-42.6". C1/ 65 Amended 41h Quarterly VAT Return, "P-42.7" to "P-42.8". 66 Exhibits "P47.1" to "P-47.12".

Decision CTA Case No. 9266 Page 28 of70 "P-39.6" 5142 1/24/14 Chevron U.S.A. Inc. (Singapore 119,221.04 5,399,503.62 Branch} --�- 116,417.86 "P-39.8" 5144 1/24/14 Chevron (Thailand) Limited 110,097.15 I Chevron Singaeore Pte. Ltd. 103,455.60 "P-39.9" 5145 1/24/14 Chevron North Sea Limited 325,759.44 5,272,548.01 Chevron New Zealand 130,901.18 4,986,283.96 I "P-39.10" 5146 1124/14 Chevron North Sea Limited 115,166.99 4,685,489.13 Chevron U.S.A. Inc. (Singapore 126 782.08 14,516,909.09 "P-39.18" 5157 - 2/25/14 Branch) 110,278.02 5,833,385.92 "P-39.21" 2/25/14 Chevron SiQf!(lpore Pte. Ltd. 203,064.06 5,132,218.81 5160 Chevron (Thailand) Limited 130,901.18 5,649,825.31 Chevron New Zealand 126 877.02 4,914,350.27 "P-39.22" 5161 - 2/25/14 Chevron North Sea Limited 115,166.99 9,175,962.95 "P-39.24" 2/25/14 Chevron Singapore Pte. Ltd. 110,328.21 5,915,100.77 5163 Chevron U.S.A. Inc. (Singapore 5,733,258.92 Branch) 5,204,111.61 "P-39.26" 5165 2/25/14 Chevron (Thailand) Limited 4,985,459.11 87 404,407.48 "P-39.36" 5176 3/25/14 Chevron Sir1gapore Pte Ltd. Chevron North Sea Limited "P-39.39" 5179 3/25/14 Chevron (Thailand) Limited Chevron U.S.A. Inc. (Singapore "P-39.40" 5180 3/25/14 Branch) Chevron New Zealand "P-39.41" 5181 3/25/14 Chevron Australia Pty Ltd Chevron North Sea Limited "P-39.42" 5183 3/25/14 Chevron Singapore Pte. Ltd. Chevron U.S.A. Inc. (Singapore Subtotal- First Quarter Branch) Second Quarter of CY 2014 Chevron (Thailand) limited Chevron (Thailand) Limited "P-39.56" 5197 4/25/14 Chevron Si=ore Pte. ltd. 105 048.25 4,698,043.38 Chevron North Sea Limited 93 838.37 4,196,707.07 "P-39.57" 5198 4/25/14 Chevron U.S.A. Inc. (Singapore 103,211.17 4,615,884.17 Branch) 87,844.21 3,928,631.93 "P-39.58" 5199 4/25/14 Chevron Australia Pty Ltd 223,036.29 9,974,789.36 Chevron New Zealand 257,406.84 11 240,467.63 "P-39.61" 5202 4/25/14 118,546.91 5, 176,718.32 Chevron Australia Ptv Ltd 119,583.86 5,221,999.96 "P-39.68" 5216 4/24/14 Chevron New Zealand Chevron North Sea Limited "P-39.83" 5235 5/23/14 Chevron Sinqaoore Pte. Ltd. Chevron U.S.A. Inc. (Singapore "P-39.85" 5237 5/23/14 Branch) Chevron (Thailand) Limited "P-39.86" 5238 5/23/14 Chevron Australia pty Ltd "P-39.87"; 5239 5/23/14 106,059.33 4,631,409.43 "P-39.88" "P-39.89"; 5240 5/23/14 107,950.24 4,713,981.88 "P-39.90" 105,032.17 4,598,606.39 119,691.66 5,240,440.46 "P-39.100" 5250 6/25/14 118,546.91 5,190,320.05 106,059.46 4,643,584.06 "P-39.101" 5251 6/25/14 257,406.84 11,270,001.75 385,670.61 16,885,753.50 "P-39.103" 5253 6/25/14 106,227,339.34 "P-39.104" 5254 6/25/14 "P-39.107" 5257 6/25/14 "P-39.109" 5260 6/25/14 Subtotal- Second Quarler 7/25/14 7/25/14 Third Quarter of CY 2014 7/25/14 7/25/14 "P-39.119" 5273 257,406.84 11,119,085.96 202,933.47 8,766,024.62 "P-39.120" 5274 118,546.91 5,120,816.85 123,805.21 5,347,957.24 "P-39.123" 5277 106,059.33 4,581,396.54 "P-39.124" 5278 112,315.86 4,851,657.02 257,406.84 11 ,284,824.20 "P-39.125" 5279 7/25/14 "P-39.126" 5280 7/25/14 ~ "P-39.136" 5291 8/26/14

Decision CTA Case No. 9266 "P-39.137" 5292 8/26/14 Chevron New Zealand 202,933.47 8.896,688.73 "P-39.140" 5295 8/26/14 118,546.91 5,197,146.43 Chevron North Sea Limited "P-39.141" 5296 8/26/14 Chevron U.S.A Inc. (Singapore 106,059.33 4 649,685.67 "P-39.142" 5297 8/26/14 Branch) 118,545.05 5,197,064.88 Chevron Singapore Pte. Ltd. 106,121.76 4,652,422.62 "P-39.143" 5298 8/26/14 Chevron (Thailand) Limited 257,406.84 11,460,678.54 202,933.45 9,035,327.24 "P-39.151" 5307 9/25/14 Chevron Australia Pty Ltd 118,546.91 5,278 134.91 Chevron New Zealand 118,545.08 5,278,053.43 "P-39.152" 5308 9/25/14 Chevron North Sea Limited 106,121.72 4,724,920.75 Chevron Singapore Pte. Ltd. 115,441,885.63 "P-39.156" 5312 9/25/14 Chevron (Thailand) Limited "P-39.157" 5313 9/25/14 "P-39.158" 5314 9/25/14 Subtotal- Third Quarter Fourth Quarter of CY 2014 "P-39.178" 5336 10/24/14 Chevron Australia Pty_Ltd 257,406.84 11 ,522,239.93 "P-39.179" 5337 10/24/14 Chevron U.S.A. Inc. (Singapore Branch)_ 212,118.66 9,495,016.11 "P-39.180" 5338 10/24/14 Chevron New Zealand 202,933.46 9,083,861.23 "P-39.182" 5340 10/24/14 Chevron North Sea Limited 118,546.91 5,306,486.57 "P-39.183" 5341 10/24/14 Chevron Singapore Pte. Ltd. 123,803.91 5,541,804.39 "P-39.184" 5342 10/24/14 Chevron (Thailand) Limited 112,314.35 5,027,500.00 "P-39.190" 5348 11/25/14 Chevron Australia Pty Ltd 650,297.06 29,200,586.44 "P-39.192" 5351 11/25/14 Chevron New Zealand 198,215.17 8,900,546.48 "P-39.193" 5352 11/25/14 Chevron North Sea Limited 275,693.16 12,379,576.11 "P-39.197" 5356 11/25/14 Chevron (Thailand) Limited 106,068.77 4,762,854.51 "P-39.204" 5363 11/26/14 Chevron U.S.A. Inc. (S'mgapore Branch) 115,849.49 5,206, 718.65 "P-39.209" 5379 12/22/14 Chevron Singapore Pte. Ltd. 125,003.03 5,587,976.31 "P-39.210" 5380 12/22/14 Chevron North Sea Limited 118,546.91 5,299,370.14 117,314 536.87 Subtotal- Fourth Quarter P'426,388, 169.32 Total Valid Zero-rated Sales, CY 2014 -- - Petitioner incurred/paid input VAT attributable to zero-rated sales and said input VAT were not applied against any output VAT liability Having found that petitioner had valid VAT zero-rated sales in the amount of P426,388, 169.32 for the subject period of claim, the Court shall proceed to determine whether petitioner complied with the requisites anent the substantiation of its input VAT. In its Quarterly VAT Returns for the four quarters of CY 2014, petitioner reflected a total amount of P1 00,922,726.70 allowable input VAT arising from its amortization of input VAT on purchases of capital goods exceeding P1 million, domestic purchases of capital goods not exceeding P1 million, domestic purchases and importation of goods,~/

Decision CTA Case No. 9266 other than capital goods, domestic purchases of services and services rendered by non-residents, detailed as follows: 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Consolidated I' 33,331,281.94 Input Tax Deferred p 33,331,281.94 p 30,840,717 89 p 27,506,197.80 p 24,402,071.65 on Capital Goods 5,250,897.92 exceeding pt1 850,317.32 - 135,184.60 4,265,396.00 Mill'lon from 38,582,179.86 Previous Quarter 34,181,599.26 30,840,717.89 27,641 ,382.40 28,667,467.65 (Line 208) 25,367,062.86 Add: Input Tax on 30,840,717.89 27,506,197.80 24,402,071.65 25,367,062.86 13,215,117.00 Capital Goods exceeding ,_,1 3,340,881.37 3,334,520.09 3,239,310.75 3,300,404.79 3,476,872.62 Million Purchased 364,562.00 this Quarter (Line 373,534.58 502,393.87 2,130,558.04 470,386.13 210) 75,100,730.61 Total Unamortized 151,736.00 77,620.00 18,840.00 116,366.00 8,765,444.47 Input Tax on Capital Goods 17,828,306.77 21,794,235.00 14,260,769.50 21,217,419.34 I' 100,922,726.70 exceeding ~1 Million deferred for 1,397,596.86 3,120,594.93 1,394,682.35 2,852,570.33 the succeeding period I' 23,092,055.58 . " 28,829,363.89 I' 21,044,160.64 I' 27,957,146.59 Less: Input Tax on Purchases of Capital Goods exceeding P1 Million deferred for the succeeding period (Line 23A) Amortization of Input Tax on Capital Goods exceeding P1 Million Add: Input Tax on Domestic Purchases of Goods Other than Capital Goods (Line 21F) Input Tax on Importation of Goods Other than Capital Goods (Line 21H) Domestic Purchase of Services (Line 21J) Services Rendered by Non�Residents (Line 21L) Total Allowable Input Tax Out of the P100,922,726.70 total input VAT for the four (4) quarters of CY 2014, petitioner is claiming refund of the amount of P84,228,009.20, detailed below, representing input VAT attributable to its VAT zero-rated sales for CY 2014: 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter CY 2014 Sales subject to 12% VAT A p 36,234,269 50 P38,714,956.17 p 38,248,511.99 p 25,924,908.24 ~139, 122,645.90 Zero-rated sale B 862,939,005 71 909,392,301.24 998,331,796.66 703,084,372.91 3,473,747,476.52 Total sales c 899,173,275.21 948,107,257.41 1,036,580,308.65 729,009,281.15 3,612,870,122.42 Input tax allocation: Total allowable input ~ tax D 23,092,055.58 28,829,363.89 21,044,160.64 27,957 146.59 100,922,726.70

Decision CTA Case No. 9266 Input tax attributable E=(AIC)'D 930,547.86 1'177,216.56 776,503.11 994,207.45 3,886,283.29 to sales subject to F=(B/C)�O 22 161,507.72 27 652,147.33 20,267,657.53 26,962,939.14 97,036,443.41 12%VAT Input tax attributable to zero-rated sales Output VAT G 4,348,112.34 . 4,645,794.74 4,589,821.44 3,110,988.99 16,694,717.51 Less: Input tax H attributable to sales I=G-H 930,547 86 1,177,216.56 776,503.11 994,207.45 3,886,283.29 sub'ect to 12% VAT 3,417,564.48 3,468,578.18 3,813,318.33 2,116,781.54 12,808,434.22 J=F-1 Output VAT payable p 18,743,943.24 p 24,183,569.15 p 16,454,339.20 p 24,846,157.60 p 84,228,009.19 Excess/unutilized input VAT In support of its refund claim of excess and unutilized input VAT, petitioner offered in evidence various summary lists67 and schedules,58 and the corresponding invoices, official receipts, import papers, and other documents, which were examined by the ICPA. A perusal of petitioner's Quarterly VAT returns for CY 2014 shows a total amount of P87,707,609.70 input VAT from domestic purchases and importation of goods other than capital goods, domestic purchases of services, and services rendered by non-residents, shown below: . 2nd Quarter 3rd Quarter 4th Quarter CY 2014 1st Quarter !>502.393.87 f>2, 130,558.04 !>470,386.13 !"3,476 872.62 Input Tax on Domestic !>373,534.58 18.840.00 116,366.00 Purchases of Goods 77,620.00 364,562.00 _151,736.00 21,794,235.00 14,260,769.50 21,217,419.34 75,100 730.61 Other (tan Capital 17,828,306.77 1,394,682.35 2,852,570.33 3,120,594.93 8,765,444.47 Goods0 Line 21F) 1,397,596.86 Input Tax on Importation of Goods Other than Capital Goods (bine 21H)_ Domestic Purchase of Services (Line 21J) Services Rendered by Non-Residents (Line 21L) Total P19,751,174.21 1'25,494,843.80 !"17,804,849.89 1'24,656,741.80 1'87 707,609.70 In contrast, a review of the ICPA Report, together with the supporting documents, shows that input taxes pertaining to domestic purchases of goods other than capital goods, and domestic purchases of services amounting to P1 ,544, 164.78 should be disallowed for not being properly substantiated as prescribed under Sections 11 O(A), 113(A) and (B), 237 and 238 of the NIRC of 1997, as amended, in relation to Sections 4.110-1, 4.110-8 and 4.113-1 of RR No. 16-2005, as amended, to wit: 67 Exhibits "P-47.13" to "P-47.76" (Summary List of Purchases); Exhibits. "P-47.77" to "P-47.85" (Summary List of Importations) r::fl 68 Exhibits. "P-30.1" to "P.30-18" (Schedule of Input VAT for the period January 1 to December 31, 2014); Exhibits. "P-49" (Amortization Schedule of Input Tax on Capital Goods exceeding 1"1 Million)

Decision CTA Case No. 9266 Page 32of70 Supplier OR/ OR/ VAT Amount Exhibit No. _I Invoice No. Invoice A) DOMESTIC PURCHASE OF GOODS OTHER THAN CAPITAL Date GOODS 1) Missing Invoice 60291 4/22/2014 p 13,974.00 I Second Quarter of CY 2014 13,974.00 PERSONAL COMPUTER SAT1210201413 12/14/2015 - SPECIALISTS, INC. 18,241.07 Subtotal- Second Quarter 178643 10/12/2014 15,938.64 P-37.1 to Fourth Quarter of CY 2014 34,179.71 P-37.2 p 48,153.71 P-37.3 SMART COMMUNICATIONS INC JJED PHILS. INC. - Subtotal- Fourth Quarter Total- Missing Invoice 2) No Payee Signatu-re First Quarter of CY 2014 SEAGULL GLASS WORKS, INC 24391 03/14/2014 586.61 P-37.4 toP- --- 586.61 37.5 - ' Subtotal- First Quarter - 11/21/2014 Fourth Quarter of CY 2014 12/05/2014 MEDICAL GALLERY TRADING CO. �- 1515 6,107.14 P-37.6 to APPLIED EXPERT SYSTEMS AND P37.7 SOFTWARE, INC. 4107 840.00 P-37.8 Subtotal- Fourth Quarter 6,947.14 Total- No Payee Signature p 7,533.75 3) Out of Period - First Quarter of CY 2014 EQUICOM INC. 7712 12/9/2013 766.71 P-37.9 PERSONAL COMPUTER 4,320.00 P-37.10 to SPECIALISTS, INC. 60093 1/29/2014 Subtotal- First Quarter P-37.11 Total- Out of Period 5,086.71 p 5,086.71 4) Purchase of Services 84 9/26/2014 28,382.15 P-37.12to Fourth Quarter of CY 2014 P-37.13 85 9/26/2014 15,321.43 DMJ MULTI-PRINT AND SERVICES 43,703.58 P-37.14to 43,703.58 P-37.15 DMJ MULTI-PRINT AND SERVICES Subtotal- Fourth Quarter p 104,477.75 Total- Purchase of Services Total Invalid Input VAT on Domestic Purchase of Goods B) DOMESTIC PURCHASE OF - - - - - - - �---.- SERVICES 1) Exl'ired Authorit~ to Print {ATP) Third Quarter of CY 2014 P-36.1 to P- AYALA LAND, INC. 1000981794 7/4/2014 1" 492.86 36.2 Subtotal- Third Quarter Total- Expired ATP 492.86 2) Incorrect TIN p 492.86 First Quarter of CY 2014 --� � - - - - - - - - - - - � -~

Decision CTA Case No. 9266 Page 33 of70 DMJ MULTI-PRINT AND SERVICES 1553 3/19/2014 150.00 P-36.3 to P- Subtotal- First Quarter 150.00 36.4 Fourth Quarter of CY 2014 3180 12/12/2014 3180 12/12/2014 P-36.5 toP- BENCHMARK PAR EXCELLENCE 3180 12/12/2014 TOURS AND TRANSPORT, INC. 11,135.22 36.6 BENCHMARK PAR EXCELLENCE P-36.7 to P- TOURS AND TRANSPORT, INC. . -� BENCHMARK PAR EXCELLENCE 6,526.41 36.8 TOURS AND TRANSPORT, INC. � Subtotal- Fourth Quarter P-36.9 toP- I Total -Incorrect TIN 6,933.59 36.10 24,595.22 p 24,745.22 3) Invalid Support First Quarter of CY 2014 IT GROUP INC. - 113 11/14/2013 4,380.00 P-36.11 to DIMENSION DATA PHILIPPINES, 193 -�-- 1/31/2014 P-36.12 INC. 72.455.28 76,835.28 P-36.13 to P-36.14 Subtotal- First Quarter Second Quarter of CY 2014 3050 4/29/2014 1,367.64 P-36.15 to MASTER AUTOMATED SYSTEMS, 3050 4/29/2014 P-36.16 INC. 3050 4/29/2014 3,547.08 MASTER AUTOMATED SYSTEMS, 1,367.64 P-36.17 to INC. 6,282.36 P-36.18 MASTER AUTOMATED SYSTEMS, INC. P-36.19 to P-36.20 Subtotal- Second_ Quarter - Third Quarter of CY 2014 MASTER AUTOMATED SYSTEMS, P-36.21 to P-36.22 INC. 3057 5/30/2014 1,367.64 1429 5130/2014 4,333.06 P-36.25 to VANGUARD INTERIORS 3066 6/10/2014 1,367.64 P-36.26 3066 6/30/2014 1,182.36 (PHILIPPINES) 3065 6/30/2014 2,364.72 P-36.27 to 2564 7/1/2014 5,497.08 P-36.28 MASTER AUTOMATED SYSTEMS, 3080 7/24/2014 1,367.67 3080 7/24/2014 1,182.36 P-36.29 to INC. 2592 8/4/2014 5.467.50 P-36.30 MASTER AUTOMATED SYSTEMS, P-36.23 to P-36.24 INC. P-36.31 to MASTER AUTOMATED SYSTEMS, P-36.32 INC. P-36.33 to P-36.34 EJANDA, FEDERIC CABAN ERA MASTER AUTOMATED SYSTEMS, P-36.35 to INC. P-36.36 MASTER AUTOMATED SYSTEMS, INC. P-36.37 to P-36.38 EJANDA, FEDERIC CABAN ERA Subtotal- Third Quarter 24,130.03 Total -Invalid Support p 107,247.67 4) Missing OR 88 9/30/2013 5,571.43 P-36.41 First Quarter of CY 2014 2745 8/30/2013 5,571.43 P-36.40 EQUICOM INC. 11,142.86 EQUICOM INC. Subtotal- First Quarter 116 2/27/2014 4,446.00 P-36.39 Second Quarter of CY 2014 4,446.00 SPARTAN BUSINESS CONSULTING AND 106 12/2/2014 182.68 P-36.42 Subtotal- Second Quarter Fourth Quarter of CY 2014 182.68 DMJ MULTI-PRINT AND SERVICES Subtotal- Fourth Quarter I' 15,771.54 (fl Total- Missing OR --

Decision CTA Case No. 9266 Page 34 of70 5) No OR Date 42 2/1/2014 2,952.99 P-36.43 Second Quarter of CY 2014 EMERSON NETWORK POWER -� 2/4/2014 2,952.99 �- JPHILS.) INC. - 5/16/2014 Subtotal- Second Quarter 9/29/2014 I" 2,952.99 Total- No OR Date 40498 9/29/2014 10/10/2014 1,368.00 P-36.44to 6) No Payee Signature 33052 1,368.00 P-36.45 First Quarter of CY 2014 3194 9/16/2014 3194 964.29 P-36.46to RCBC REALTY CORP 5954 11/14/2013 964.29 P-36.47 Subtotal- First Quarter 11/14/2013 Second Quarter of CY 2014 1848 12/19/2013 1,885.50 P-36.48 to CONCEPCION INDUSTRIES 12/19/2013 P-36.49 REALTY DEVELOPMENT CORP. 38824 10/19/2013 2,006.42 Subtotal- Second Quarter 38824 11/14/2013 3,891.92 P-36.50 to Third Quarter of CY 2014 2557302 8/15/2015 P-36.51 F AND A OUTSOURCING HUB 2557302 PHILS INC 409748 3/25/2014 1,967.21 P-36.52 to F AND A OUTSOURCING HUB 409749 P-36.53 PHILS INC Subtotal- Third Quarter 39482 1,967.21 Fourth Quarter of CY 2014 -- p 8,191.42 CHEF LAUDICO CULINARY SERVI Subtotal- Fourth Quarter 115 P-36.66to Total- No Payee Signature 3,391.07 P-36.67 7) No VAT Breakdown 3,391.07 Third Quarter of CY 2014 p 3,391.07 G AND P CAR SERVICE CENTER Subtotal- Third Quarter 4,032.00 P-36.78to Total- No VAT Breakdown 354.00 P-36.79 85.71 r-- 53.57 P-36.80 to 8) Out of Period P-36.81 First Quarter of CY 2014 7,839.72 7,874.02 P-36.70 to RCBC REALTY CORP 20,239.02 P-36.71 RCBC REALTY CORP P-36.72to P-36.73 GLOBE TELECOM INC. P-36.74to GLOBE TELECOM INC. P-36.75 INNOVE COMMUNICATIONS P-36.76to P-36.77 INNOVE COMMUNICATIONS Subtotal- First Quarter P-36.68to Third Quarter of CY 2014 1,200.00 P-36.69 PLATON MARTINEZ FLORES SAN PEDRO AND LEANO LAW OFFICES 1,200.00 Subtotal- Third Quarter p 21,439.02 Total- Out of Period 14,850.00 P-36.82to 9) Purchase of Goods 14,850.00 P-36.83 Second Quarter of CY 2014 (Y1 SYNERGY EXPERTISE INC. Subtotal- Second Quarter

Decision CTA Case No. 9266 Total- Purchase of Goods p 14,850.00 10) Incorrect presentation of VATable sales in OR First Quarter of CY 2014 GLOBE TELECOM INC. 2557301 1/8/2014 103.60 P-36.84 to 103.60 P-36.85 Subtotal- First Quarter 1 Third Quarter of CY 2014 ATM PERSONNEL ASSISTANCE, I INC. ATM PERSONNEL ASSISTANCE, 20815 8/14/2014 12,808.01 P-36.86 to INC. 20815 8/14/2014 3,807.68 P-36.87 NETWORK SOLUTIONS AND 3023 9/12/2014 INTERFACES CORPORATION 39788 9/12/2014 36,569.33 P-36.88 to P-36.89 PLATON MARTINEZ FLORES SAN 120.00 PEDRO AND LEANO LAW OFFICES 53,305.02 P-36.90 to P-36.91 Subtotal- Thiro Quarter P-36.92 to Fourth Quarter of CY 2014 P-36.93 P-36.94 to INNOVE COMMUNICATIONS 646960 10/9/2014 321.21 P-36.95 P-36.96 to INNOVE COMMUNICAT�IO-N-S - - - 646960 - 10/9/2014 246.21 P-36.97 ARKIGRAFIX CORPORATION 6867 10/10/2014 P-36.98 to 128.57 P-36.99 P-36.100 to ARKIGRAFIX CORPORATION 6868 10/10/2014 337.50 P-36.101 P-36.102 to DMJ MULTI-PRINT AND SERVICES 1607 10/10/2014 137.14 P-36.103 P-36.104 to DMJ MULTI-PRINT AND SERVICES 1606 10/10/2014 48.21 P-36.105 MASTER AUTOMATED SYSTEMS, INC. P-36.1 06 to MASTER AUTOMATED SYSTEMS, 3093 10/20/2014 1,367.64 P-36.107 INC. MICRODATA SYSTEMS AND P-36.1 08 to MANAGEMENT, INC 3093 10/20/2014 1'182.36 P-36.109 P-36.110 to 623 10/20/2014 267.86 P-36.111 P-36.112 to ARKIGRAFIX CORPORATION - 6896 10/29/2014 254.46 P-36.113 _CATENA SECURITY INC. P-36.114 to 13843 10/29/2014 471.75 P-36.115 P-36.116 to CATENA SECURITY INC.... 13843 - 10/29/2014 68.51 P-36.117 CATENA SECURITY INC. 13843 10/29/2014 P-36.118 to 89.85 P-36.119 P-36.120 to GLOBE TELECOM INC. 2843694 10/30/2014 267.86 P-36.121 P-36.122 to RONALD MAGBITANG 604 10/30/2014 1,800.00 P-36.123 P-36.124 to RONALD MAGBITANG 604 10/30/2014 7,240.80 P-36.125 P-36.126 to RONALD MAGBITANG 603 10/30/2014 3,235.00 P-36.127 P-36.128 to RONALD MAGBITANG 603 10/30/2014 3,240.00 P-36.129 . P-36.130 to RONALD MAGBITANG 603 10/30/2014 5,034.00 P-36.131 P-36.132 to RONALD MAGBITANG --- 603 . 10/30/2014 21,432.00 P-36.133 98000 10/31/2014 BIO-TECH ENVIRONMENTAL P-36.134 to SERVICES PHILS. INC. 535.71 P-36.135 BIO-TECH ENVIRONMENTAL P-36.136 to SERVICES PHILS. INC. 98000 10/31/2014 926.79 P-36.137 P-36.138 to DELTA RENT-A-CAR CORP. 7279 10/31/2014 11,825.85 P-36.139 NETWORK SOLUTIONS AND INTERFACES CORPORATION P-36.140 to MASTER AUTOMATED SYSTEMS, INC. 3025 10/31/2014 37,396.10 P-36.141 P-36.142 to 3098 11/5/2014 1,367.64 P-36.143 ~

Decision CTA Case No. 9266 SEARCHERS AND STAFFERS 55320 11/5/2014 759.00 P-36.144 to CORP. 55320 11/5/2014 1,462.53 P-36.145 SEARCHERS AND STAFFERS 20916 11/6/2014 13,216.72 CORP. 20916 11/6/2014 3,418.54 P-36.146 to ATM PERSONNEL ASSISTANCE, P-36.147 INC. 99.64 ATM PERSONNEL ASSISTANCE, 49.82 P-36.148 to INC. 274.29 P-36.149 274.29 DMJ MULTI-PRINT AND SERVICES 1614 11/6/2014 2,919.03 P-36.150 to 3,416.00 P-36.151 DMJ MULTI-PRINT AND SERVICES 1614 11/6/2014 2,806.49 12,188.73 P-36.152 to DMJ MULTI-PRINT AND SERVICES 1614 11/6/2014 24.00 P-36.153 1,200.00 DMJ MULTI-PRINT AND SERVICES 1614 11/6/2014 840.00 P-36.154 to ATM PERSONNEL ASSISTANCE, 20899 11/7/2014 5,661.48 P-36.155 INC. 20899 11/7/2014 1,653.05 ATM PERSONNEL ASSISTANCE, 20899 11/7/2014 1,244.04 P-36.156 to INC. 20899 11/7/2014 2,691.78 P-36.157 ATM PERSONNEL ASSISTANCE, 40185 11/7/2014 1,171.39 INC 40185 11/7/2014 1,505.94 P-36.158 to ATM PERSONNEL ASSISTANCE, 40186 11/7/2014 1,562.25 P-36.159 - INC. 1,607.79 PLATON MARTINEZ FLORES SAN 3,365.30 P-36.160 to PEDRO AND LEANO LAW OFFICES 2,495.83 P-36.161 PLATON MARTINEZ FLORES SAN 1,545.66 PEDRO AND LEANO LAW OFFICES 3,115.71 P-36.162 to PLATON MARTINEZ FLORES SAN 4,440.22 P-36.163 PEDRO AND LEANO LAW OFFICES 1,889.95 926.79 P-36.164 to - RONALD MAGBITANG 605 11/10/2014 926.79 P-36.165 11/10/2014 926.79 ULTRA MODULAR CONCEPTS, 11/12/2014 535.71 P-36.166 to 11/12/2014 535.71 P-36.167 INC. 4071 11/12/2014 535.71 11/12/2014 P-36.168 to ATM PERSONNEL ASSISTANCE, 11/12/2014 P-36.169 11/12/2014 J~C .. 20921 11/12/2014 P-36.170 to ATM PERSONNEL ASSISTANCE, 11/12/2014 P-36.171 11/12/2014 - INC. 20921 11/13/2014 P-36.172 to 11/13/2014 P-36.173 ATM PERSONNEL ASSISTANCE, 11/13/2014 11/13/2014 P-36.174 to INC 20921 11/13/2014 P-36.175 11/13/2014 ATM PERSONNEL ASSISTANCE, 11/13/2014 P-36.176 to 11/13/2014 P-36.177 INC. 20921 11/13/2014 P-36.178 to ATM PERSONNEL ASSISTANCE, P-36.179 INC. 20921 P-36.180 to P-36.181 ATM PERSONNEL ASSISTANCE, P-36.182 to INC. 20921 P-36.183 ATM PERSONNEL ASSISTANCE, P-36.184 to P-36.185 INC. 20921 P-36.186 to ATM PERSONNEL ASSISTANCE, P-36.187 INC. 20921 P-36.188 to P-36.189 ATM PERSONNEL ASSISTANCE, P-36.190 to INC. 20921 P-36.191 ATM PERSONNEL ASSISTANCE, P-36.192 to P-36.193 INC. 20953 P-36.194 to ATM PERSONNEL ASSISTANCE, P-36.195 INC. 20953 P-36.196 to P-36.197 ATM PERSONNEL ASSISTANCE, -� INC. 20953 P-36.198 to BIO-TECH ENVIRONMENTAL P-36.199 SERVICES PHILS. INC. 97199 P-36.200 to P-36.201 BIO-TECH ENVIRONMENTAL P-36.202 to SERVICES PHILS. INC. 97199 P-36.203 BIO-TECH ENVIRONMENTAL P-36.204 to P-36.205 SERVICES PHILS. INC. 97199 P-36.206 to BIO-TECH ENVIRONMENTAL P-36.207 SERVICES PHILS. INC. - - � - 1------9-7-~1-9~8--- - P-36.208 to P-36.209 BIO-TECH ENVIRONMENTAL P-36.210 to SERVICES PHILS. INC. 97198 P-36.211 BIO-TECH ENVIRONMENTAL P-36.212 to P-36.213 SERVICES PHILS. INC. 97198 ~

Decision CTA Case No. 9266 Page 37 of70 BIO-TECH ENVIRONMENTAL P-36.214 to SERVICES PHILS. INC. BIO-TECH ENVIRONMENTAL 97198 11/13/2014 926.79 P-36.215 SERVICES PHILS. INC. 97198 11/13/2014 926.79 BIO-TECH ENVIRONMENTAL 97200 11/13/2014 926.79 P-36.216 to SERVICES PHILS. INC. 20957 11/14/2014 1,508.69 ATM PERSONNEL ASSISTANCE, 20957 11/14/2014 2,230.92 P-36.217 INC. 20957 11/14/2014 2,230.92 ATM PERSONNEL ASSISTANCE, 20957 11/14/2014 1,049.55 P-36.218 to INC. -- 20957 11/14/2014 1,642.26 ATM PERSONNEL ASSISTANCE, 20957 11/14/2014 3,747.76 P-36.219 INC. 20957 11/14/2014 2,527.56 ATM PERSONNEL ASSISTANCE, 20957 11/14/2014 3,464.46 P-36.220 to INC. 20957 11/14/2014 4,867.45 ATM PERSONNEL ASSISTANCE, 20957 11/14/2014 1,132.56 P-36.221 INC. 20957 11/14/2014 1,318.89 ATM PERSONNEL ASSISTANCE, 20957 11/14/2014 2,759.69 P-36.222 to INC. 20957 11/14/2014 1,430.14 ATM PERSONNEL ASSISTANCE, 20957 11/14/2014 1,049.55 P-36.223 INC. 20957 11/14/2014 1,049.55 ATM PERSONNEL ASSISTANCE, 20957 11/14/2014 1,803.27 P-36.224 to INC. 20957 11/14/2014 1,057.65 ATM PERSONNEL ASSISTANCE, 20957 11/14/2014 1,300.70 P-36.225 INC. 2763 11/14/2014 5,988.04 ATM PERSONNEL ASSISTANCE, 20962 11/18/2014 2,230.92 P-36.226 to INC. 20962 11/18/2014 2,028.11 ATM PERSONNEL ASSISTANCE, - 20964 11/19/2014 1,421.11 P-36.227 INC. 20964 11/19/2014 1,497.33 ATM PERSONNEL ASSISTANCE, 20964 11/19/2014 1,777.49 P-36.228 to INC. 20964 11/19/2014 1,742.19 ATM PERSONNEL ASSISTANCE, 20964 11/19/2014 1,580.37 P-36.229 INC. 20964 11/19/2014 2,084.24 ATM PERSONNEL ASSISTANCE, 20964 11/19/2014 1,344.55 P-36.230 to INC. 20964 11/19/2014 2,562.36 ATM PERSONNEL ASSISTANCE, 20964 11/19/2014 2,623.15 P-36.231 - INC. 20964 11/19/2014 2,286.32 ATM PERSONNEL ASSISTANCE, 11/21/2014 10,200.00 P-36.232 to INC. 606 ATM PERSONNEL ASSISTANCE, P-36.233 INC. ATM PERSONNEL ASSISTANCE, P-36.234 to INC. P-36.235 EJANDA, FED ERIC CABAN ERA ATM PERSONNEL ASSISTANCE, P-36.236 to INC. ATM PERSONNEL ASSISTANCE, P-36.237 INC. ATM PERSONNEL ASSISTANCE, P-36.238 to INC. ATM PERSONNEL ASSISTANCE, P-36.239 INC. ATM PERSONNEL ASSISTANCE, P-36.240 to INC. ATM PERSONNEL ASSISTANCE, P-36.241 INC. ATM PERSONNEL ASSISTANCE, P-36.242 to INC. ATM PERSONNEL ASSISTANCE, P-36.243 INC. ATM PERSONNEL ASSISTANCE, P-36.244 to INC. ATM PERSONNEL ASSISTANCE, P-36.245 INC. ATM PERSONNEL ASSISTANCE, P-36.246 to INC. ATM PERSONNEL ASSISTANCE, P-36.247 INC. P-36.248 to RONALD MAGBITANG P-36.249 P-36.250 to P-36.251 P-36.252 to P-36.253 P-36.254 to P-36.255 P-36.256 to P-36.257 P-36.258 to P-36.259 P-36.260 to P-36.261 P-36.262 to P-36.263 P-36.264 to P-36.265 P-36.266 to P-36.267 P-36.268 to P-36.269 P-36.270 to P-36.271 P-36.272 to P-36.273 P-36.274 to P-36.275 P-36.276 to P-36.277 P-36.278 to P-36.279 P-36.280 to P-36.281 P-36.282 to P-36.283 ~

Decision CTA Case No. 9266 RONALD MAGBITANG 606 11/21/2014 21,062.40 P-36.284 to ATM PERSONNEL ASSISTANCE, 20978 11/26/2014 1,001.99 INC. 20978 11/26/2014 1,102.02 P-36.285 ATM PERSONNEL ASSISTANCE, 20978 11/26/2014 1,154.50 INC. 20978 11/26/2014 1,282.91 P-36.286 to ATM PERSONNEL ASSISTANCE, 20978 11/26/2014 2,230.92 INC. 20978 11/26/2014 1,781.93 P-36.287 ATM PERSONNEL ASSISTANCE, 20978 11/26/2014 1,154.50 INC. 20978 11/26/2014 3,093.61 P-36.288 to ATM PERSONNEL ASSISTANCE, 20978 11/26/2014 1,640.61 INC. 20978 11/26/2014 2,302.21 P-36.289 ATM PERSONNEL ASSISTANCE, 20978 11/26/2014 1,332.43 INC. 20978 11/26/2014 3,010.35 P-36.290 to ATM PERSONNEL ASSISTANCE, 20978 11/26/2014 2,618.81 INC. 20978 11/26/2014 1,382.72 P-36.291 ATM PERSONNEL ASSISTANCE, 20978 11/26/2014 2,892.09 INC. 20978 11/26/2014 1,822.18 P-36.292 to ATM PERSONNEL ASSISTANCE, 20978 11/26/2014 1,945.56 INC. 20978 11/26/2014 3,204.94 P-36.293 ATM PERSONNEL ASSISTANCE, 20978 11/26/2014 1,369.73 INC. 20978 11/26/2014 2,348.77 P-36.294 to ATM PERSONNEL ASSISTANCE, 20977 11/26/2014 1 ,430.89 INC. 20977 11/26/2014 2,453.48 P-36.295 ATM PERSONNEL ASSISTANCE, 20977 11/26/2014 2,669.05 INC. 20977 -� 11/26/2014 1,335.17 P-36.296 to ATM PERSONNEL ASSISTANCE, 11/26/2014 16.61 INC. 1616 11/26/2014 56.25 P-36.297 ATM PERSONNEL ASSISTANCE, 1617 11/27/2014 3,150.23 INC. 20979 11/27/2014 608.04 P-36.298 to ATM PERSONNEL ASSISTANCE, 1586 11/27/2014 INC. 11/27/2014 P-36.299 ATM PERSONNEL ASSISTANCE, 6 11/28/2014 INC. 55484 11/14/2014 P-36.300 to ATM PERSONNEL ASSISTANCE, 20981 INC. 29534 12/1/2014 P-36.301 1-ATM PERSONNEL ASSISTANCE, 13981 12/1/2014 INC. 13981 P-36.302 to ATM PERSONNEL ASSISTANCE, INC. P-36.303 ATM PERSONNEL ASSISTANCE, INC. P-36.304 to ATM PERSONNEL ASSISTANCE, INC. P-36.305 ATM PERSONNEL ASSISTANCE, INC. P-36.306 to ATM PERSONNEL ASSISTANCE, INC. P-36.307 ATM PERSONNEL ASSISTANCE, INC. P-36.308 to I ~~-- P-36.309 DMJ MULTI-PRINT AND SERVICES P-36.310 to DMJ MULTI-PRINT AND SERVICES P-36.311 ATM PERSONNEL ASSISTANCE, INC. P-36.312 to BENIPAYO VILMA BOB IS P-36.313 CROSLO HOLDINGS CORPORATION P-36.314 to SEARCHERS AND STAFFERS CORP. P-36.315 ATM PERSONNEL ASSISTANCE, INC. P-36.316 to TRENDS AND TECHNOLOGIES, INC. P-36.317 ~--~-�---~ P-36.318 to CATENA SECURITY INC. P-36.319 P-36.320 to P-36.321 P-36.322 to P-36.323 P-36.324 to P-36.325 P-36.326 to P-36.327 P-36.328 to P-36.329 P-36.330 to P-36.331 P-36.332 to P-36.333 P-36.334 tq P-36.335 P-36.336 to P-36.337 P-36.338 to P-36.339 P-36.340 to P-36.341 CATENA SECURITY INC. ----- 287,213.90 P-36.342 2,175.78 2,413.97 P-36.343 to 2,978.72 22.46 P-36.344 6,115.13 P-36.345 to P-36.346 P-36.347 to P-36.348 - P-36.349 to P-36.350 P-36.351 to P-36.352 ~

Decision CTA Case No. 9266 Page 39 of70 I CATENA SECURITY INC. P-36.353 to 13981 12/1/2014 494.21 P-36.354 13981 12/1/2014 92.10 12/2/2014 P-36.355 to 607 12/2/2014 71,538.00 CATENA SECURITY INC. 607 12/2/2014 4,320.00 P-36.356 607 12/2/2014 5,040.00 607 12/3/2014 4,320.00 P-36.357 to 20984 12/4/2014 4,223.22 RONALD MAGBITANG 20986 12/4/2014 1,236.07 P-36.358 20986 12/4/2014 1,049.55 20986 12/4/2014 4,404.29 P-36.359 to 43076 12/5/2014 4,711.78 RONALD MAGBITANG 20987 12/5/2014 1'154.24 P-36.360 20987 12/5/2014 1,021.60 20987 12/5/2014 1,252.63 P-36.361 to 40516 1,200.00 RONALD MAGBITANG 12/15/2014 P-36.362 6885 12/19/2014 20999 12/19/2014 P-36.363 to 20999 12/19/2014 RONALD MAGBITANG 20999 12/19/2014 P-36.364 20999 12/23/2014 ATM PERSONNEL ASSISTANCE, 21101 12/23/2014 P-36.365 to 21101 12/23/2014 INC 21101 12/23/2014 P-36.366 21101 12/23/2014 ATM PERSONNEL ASSISTANCE, 21101 12/23/2014 P-36.367 to 21101 12/29/2014 INC. 21102 12/29/2014 P-36.368 21102 12/29/2014 ATM PERSONNEL ASSISTANCE, 21102 12/29/2014 P-36.369 to 21102 12/29/2014 INC. 21102 12/29/2014 P-36.370 - 21102 12/29/2014 ATM PERSONNEL ASSISTANCE, 21102 12/29/2014 P-36.371 to 21102 12/29/2014 INC. 21102 P-36.372 PERSONAL COMPUTER P-36.373 to SPECIALISTS, INC. P-36.374 ATM PERSONNEL ASSISTANCE, P-36.375 to INC. P-36.376 ATM PERSONNEL ASSISTANCE, P-36.377 to INC P-36.378 ATM PERSONNEL ASSISTANCE, P-36.379 to INC. P-36.380 PLATON MARTINEZ FLORES SAN P-36.381 to PEDRO AND LEANO LAW OFFICES P-36.382 All MAKATI HOTEL PROPERTY INC FAIRMONT RAFFLES HOTEL P-36.383 to MAKATI 11,760.00 P-36.384 ATM PERSONNEL ASSISTANCE, P-36.385 to INC 2,302.61 P-36.386 ATM PERSONNEL ASSISTANCE, P-36.387 to INC. 2,754.26 P-36.388 ATM PERSONNEL ASSISTANCE, P-36.389 to INC. 1,749.82 P-36.390 ATM PERSONNEL ASSISTANCE, P-36.391 to INC. 3,746.33 P-36.392 ATM PERSONNEL ASSISTANCE, P-36.393 to INC. 803.50 P-36.394 ATM PERSONNEL ASSISTANCE, P-36.395 to INC 1,270.74 P-36.396 ATM PERSONNEL ASSISTANCE, P-36.397 to INC. 999.11 P-36.398 ATM PERSONNEL ASSISTANCE, P-36.399 to INC. - 1,008.48 P-36.400 ATM PERSONNEL ASSISTANCE, P-36.401 to INC. 1,357.07 P-36.402 ATM PERSONNEL ASSISTANCE, P-36.403 to INC 1,042.04 P-36.404 ATM PERSONNEL ASSISTANCE, P-36.405 to INC 1,154.50 P-36.406 ATM PERSONNEL ASSISTANCE, P-36.407 to INC. 1,154.50 P-36.408 ATM PERSONNEL ASSISTANCE, P-36.409 to INC. 1,430.68 P-36.410 ATM PERSONNEL ASSISTANCE, P-36.411 to INC. 1,402.59 P-36.412 ATM PERSONNEL ASSISTANCE, P-36.413 to INC. 2,702.42 P-36.414 ATM PERSONNEL ASSISTANCE, P-36.415 to INC. .. 2,328.64 P-36.416 ATM PERSONNEL ASSISTANCE, P-36.417 to INC. 2,230.92 P-36.418 ATM PERSONNEL ASSISTANCE, P-36.419 to INC. 1,822.83 P-36.420 ATM PERSONNEL ASSISTANCE, P-36.421 to INC. 1,876.23 P-36.422 rl/

Decision CTA Case No. 9266 Page 40of70 ATM PERSONNEL ASSISTANCE, 21102 12/29/2014 3,072.82 P-36.423 to INC. 21102 12/29/2014 3,431.57 P-36.424 ATM PERSONNEL ASSISTANCE, 21102 12/29/2014 12,584.48 INC. 21102 12/29/2014 3,431.57 P-36.425 to ATM PERSONNEL ASSISTANCE, 21102 12/29/2014 12,584.48 P-36.426 INC. 21102 12/29/2014 3,072.82 ATM PERSONNEL ASSISTANCE, 21102 12/29/2014 3,080.87 P-36.427 to INC. 21102 12/29/2014 12,587.65 P-36.428 21102 12/29/2014 3,729.02 ATM PERSONNEL ASSISTANCE, 21102 12/29/2014 3,552.22 P-36.429 to INC. 21102 12/29/2014 14,647.53 P-36.430 ATM PERSONNEL ASSISTANCE, 21102 12/29/2014 2,230.92 INC. 21102 12/29/2014 3,413.74 P-36.431 to ATM PERSONNEL ASSISTANCE, 21102 12/29/2014 1,157.56 P-36.432 INC. 21102 12/29/2014 1,507.26 ATM PERSONNEL ASSISTANCE, � - - -21-10-2 12/29/2014 1,507.26 P-36.433 to INC. 10,979.22 P-36.434 ATM PERSONNEL ASSISTANCE, 8,640.00 INC. 128,232.00 P-36.435 to ATM PERSONNEL ASSISTANCE, 63,717.00 P-36.436 INC. 71,538.00 1,150,855.92 P-36.437 to ATM PERSONNEL ASSISTANCE, P-36.438 INC. ATM PERSONNEL ASSISTANCE, P-36.439 to INC. P-36.440 ATM PERSONNEL ASSISTANCE, INC. P-36.441 to ATM PERSONNEL ASSISTANCE, P-36.442 INC. ATM PERSONNEL ASSISTANCE, P-36.443 to INC. P-36.444 ATM PERSONNEL ASSISTANCE, INC. P-36.445 to P-36.446 DON BEE PRINTING HOUSE 5963 -� 12/29/2014 -~ P-36.447 to P-36.448 RONALDMAGBITA~_ � - - -- - - -60-8 - - - 12/29/2014 P-36.449 to RONALD MAGBITANG 608 12/29/2014 P-36.450 RONALD MAGBITANG 608 12/29/2014 P-36.451 to P-36.452 RONALD MAGBITANG 608 12/29/2014 P-36.453 to Subtotal- Fourth Quarter P-36.454 Total -Incorrect Presentation of VATable Sales in OR P-36.455 to P-36.456 P-36.457 to P-36.458 P-36.459 to P-36.460 P-36.461 to P-36.462 P-36.463 to P-36.464 p 1,204,264.54 11) Wrong VAT Breakdown 1538 1/8/2014 3,910.71 P-36.465 to First Quarter of CY 2014 558 3/5/2014 P-36.466 8,250.00 DMJ MULTI-PRINT SERVICES 004650A 7/18/2014 12,160.71 P-36.476 to P-36.468 MSI-ECS PHILS. INC. Subtotal- First Quarter 24,180.00 P-36.469 to Third Quarter of CY 2014 24,180.00 P-36.470 All MAKATI HOTEL INC FAIRMONT 36,340.71 RAFFLES HOTEL MAKATI Subtotal- Third Quarter 1,439,687.04 Total- Wronq VAT Breakdown 1"1,544,164.79 Total Invalid Input VAT on Domestic Purchase of Services Total Invalid Input VAT on Domestic Purchase of Services and Goods Upon verification of the submitted evidence, the Court further disallows input VAT in the total amount of P17, 114,527.53 for failure to~

Decision CTA Case No. 9266 comply with the invoicing requirements as provided for under the NIRC of 1997, as amended, and RR 16-2005, detailed as follows: �---- OR/ OR/ VAT Amount Exhibit No. Invoice No. Invoice Supplier P-32.117 toP- 2261 Date A) DOMESTIC PURCHASE OF p 11,526.31 32.118 GOODS OTHER THAN CAPITAL 5/30/2014 GOODS 1) Domestic purchase of goods supported by a document other than VAT Invoice Second Quarter of CY 2014 TRENDS AND TECHNOLOGIES, INC. P-31.1502 toP- JLGT MARKETING 518 4/8/2014 5,315.14 31.1503 P-31.1504 to P- JLGT MARKETING 525 4/21/2014 2,580.00 31.1505 P-31.1506 toP- JLGT MARKETING 520 4/8/2014 792.00 31.1507 1364 TRENDS AND TECHNOLOGIES, ~)0/2014 P-31.1621 toP- INC. - 283,906.56 31.1622 Subtotal- Second Quarter 304,120.01 Fourth Quarter of CY 2014 3979 11/14/2014 54,258.57 P-32.240 to P- TRENDS AND TECHNOLOGIES, 54,258.57 32.241 INC. Subtotal- Fourth Quarter --- p 358,378.58 Total -Domestic purchase of goods supported by a document other than VAT Invoice 2) Domestic purchase of goods c------�� supported by VAT Invoice dated outside the period of claim I not I within the quarter input VAT is claimed I First Quarter of CY 2014 --1--- EJANDA, FEDERIC CABAN ERA 28538 12/6/2013 4,397.14 P-31.179 toP- 31.180 EJANDA, FE DE RIC CABANERA 28450 12/3/2013 4,397.14 P-31.181 toP- EJANDA, FEDERIC CABAN ERA 28252 11/5/2013 5,265.00 31.182 Subtotal- First Quarter 14,059.28 Second Quarter of CY 2014 P-31.183 toP- 31.184 EJANDA, FE DE RIC CABANERA 29089 2/3/2014 5,120.36 P-31.1460 toP- 31.1461 EJANDA, FEDERIC CABAN ERA - 29446 3/3/2014 4,860.00 9,980.36 P-31.1462to P- 31.1463 ~!!total- Secomi Qua~-- Third Quarter of CY 2014 INTEGRATED COMPUTER 617194 6/16/2014 1 ,558,151.34 P-32.133 to P- SYSTEMS, INC. 93,487.50 32.134 29,812.50 INTEGRATED COMPUTER 617194 6/16/2014 P-32.135 to P- SYSTEMS, INC. 166,990.71 32.136 INTEGRATED COMPUTER 1,206.43 589.29 P-32.137 toP- SYSTEMS,INC. 310180207 5/28/2014 2,484.00 32.138 INTEGRATED COMPUTER P-32.139 to P- SYSTEMS, INC. 210077369 6/25/2014 32.140 INTEGRATED COMPUTER P-32.149 toP- 32.150 SYSTEMS,INC. - 310182180__ _ Qi:J0/2014 P-32.157 to P- EQUICOM INC. 8019 6/17/2014 32.158 PERSONAL COMPUTER 60360 6/16/2014 SPECIALISTS, INC. P-32.159 to P- 32.160 f!l/

Decision CTA Case No. 9266 Page 42 of70 JJED PHILS. INC. 165850 4/28/2011 1,666.07 P-32.161 toP- 5/15/2014 474.00 32.162 PERSONAL COMPUTER 6/23/2014 2,030.35 P-32.163 toP- SPECIALISTS, INC. � - - - -1-- 60321 6/20/2014 1,152.00 32.164 1,232.14 JJED PHILS. INC. 169129 16,607.14 P-32.165 toP- ADVENTUS IT SERVICES 518 21,077.68 32.166 4,744.26 HOSPECO PHILIPPINES, INC. 13400 4/15/2014 5,612.11 P-32.167 5,467.47 P-32.168 toP- E-PLUS STATIONERY, INC. 580361 6/24/2014 1,912,784.99 INTEGRATED COMPUTER 310182181 6/30/2014 32.169 SYSTEMS,INC. P-32.170 to P- EJANDA, FEDERIC CABAN ERA 10771 5/9/2014 32.171 P-32.182 toP- EJANDA, FEDERIC CABANERA 30366 4/3/2014 32.183 EJANDA, FEDERIC CABAN ERA 11025 6/2/2014 P-31.2314 toP- Subtotal- Third Quarter 31.2315 P-31.2316 toP- Fourth Quarter of CY 2014 PERSONAL COMPUTER 31.2317 SPECIALISTS, INC. P-31.2332 toP- PERSONAL COMPUTER SPECIALISTS, INC. 31.2333 PERSONAL COMPUTER SPECIALISTS, INC. P-32.244 to P- PERSONAL COMPUTER SPECIALISTS, INC. 60518 9/24/2014 948.00 32.245 60517 9/24/2014 708.00 60477 8/28/2014 750.00 P-32.246 to P- 60490 9/8/2014 1,062.00 2,568.64 32.247 16,810.78 1,026.43 P-32.248 to P- 1,153.93 305.36 32.249 3,857.14 660.00 P-32.250 to P- 189.00 16,606.80 32.251 1,819.29 5,120.36 P-32.261 to P- 53,585.73 cJ_LJNNA JNDL CORP__________ _ _69_88:l__ 7/21/2014 32.262 P-32.263 to P- JJED PHILS. INC. � � - 17- 44�33- -r---9/26/2014 32.264 310187197 9/26/2014 INTEGRATED COMPUTER 210080458 9/26/2014 P-32.273 to p:- 310187231 9/26/2014 SYSTEMS, INC. - 32.274 - INTEGRATED COMPUTER P-32.277 toP- SYSTEMS, INC. 32.278 INTEGRATED COMPUTER P-32.279 to P- SYSTEMS,INC. 32.280 P-32.306 to P- HOSPECO PHILIPPINES, INC. 16307 8/30/2014 32.307 P-32.308 to P- EQUICOM INC. 8214 9/29/2014 32.309 P-32.320 to P- E-PLUS STATIONERY, INC. 4088 9/15/2014 32.321 P-32.322 to P- E-PLUS STATIONERY, INC. 590482 9/2412014 32.323 P-32.336 to P- D SQUARED TECHNOLOGY INC. -� 5077 8/27/2014 32.337 P-31.3006 toP- EJANDA, FEDERIC CABAN ERA 11262 9/1/2014 31.3007 Subtotal- Fourth Quarter Total -Domestic purchase of goods supported by VAT Invoice dated outside the period of claim I not within the quarter input VAT is claimed -�----- p 1,990,410.36 3) Domestic purchase of goods supported by VAT Invoice with unreadable payor detail or amount First Quarter of CY 2014 INTEGRATED COMPUTER SYSTEMS,INC. ---�----� 310172983 1/21/2014 2,524.29 P-32.7 to P-32.8 310172984 - 1/21/2014 945.54 INTEGRATED COMPUTER 21-0-07-3-0-39- - � 2/7/2014 P-32.9 toP- 16,971.44 SYSTEMS, INC. -� 32.10 INTEGRATED COMPUTER P-32.19 to P- SYSTEMS,INC. - 32.20 -- 'cfl

Decision CTA Case No. 9266 INTEGRATED COMPUTER 310174838 2/20/2014 2,528.57 P-32.25 to P- SYSTEMS,INC. 310174958 2/24/2014 6,985.71 32.26 INTEGRATED COMPUTER 310176217 3/14/2014 9,055.18 SYSTEMS,INC. 310173843 2/5/2014 1,470.00 P-32.27 to P- INTEGRATED COMPUTER 310176218 3/14/2014 32.28 SYSTEMS,INC. 310176219 3/14/2014 120.54 INTEGRATED COMPUTER 210074359 3/24/2014 466.08 P-32.49 to P- SYSTEMS,INC. 310177136 3/31/2014 29,700.00 32.50 INTEGRATED COMPUTER 310177137 3/31/2014 1,928.57 SYSTEMS, INC. 1,406.25 P-32.53 to P- INTEGRATED COMPUTER 171073 7/28/2014 74,102.17 32.54 SYSTEMS,INC. 310185305 8/27/2014 INTEGRATED COMPUTER P-32.59 to P- SYSTEMS,INC. 60559 10/17/2014 32.60 INTEGRATED COMPUTER 60599 11/11/2014 SYSTEMS, INC. P-32.61 to P- INTEGRATED COMPUTER �- ---- p 32.62 SYSTEMS, INC. P-32.63 to P- Subtotal First Quarter 32.64 Third Quarter of CY 2014 P-32.67 to P- 32.68 JJED PHILS. INC. INTEGRATED COMPUTER P-32.69 to P- SYSTEMS, INC. 32.70 Subtotal- Third Quarter 15,938.64 P-32.204 to P- 32.205 Fourth Quarter of CY 2014 3,857.14 PERSONAL COMPUTER 19,795.78 P-32.230 to P- SPECIALISTS, INC. 32.231 PERSONAL COMPUTER SPECIALISTS, INC. 1,452.00 P-32.252 to P- 32.253 Subtotal- Fourth Quarter 696.00 Total -Domestic purchase of 2,148.00 P-32.254 to P- goods supported by VAT Invoice 32.255 with unreadable payor detail or amount 96,045.95 4) Domestic purchase of goods 23218 7/2/2014 62,571.43 P-32.1 05 to P- without suooortina document ------- 62,571.43 32.106 Second Quarter of CY 2014 ,. 62,571.43 REMAX INTERNATIONAL INC p 2,507,406.32 Subtotal- Second Quarter Total -Domestic purchase of goods without supporting document Total Invalid Input VAT on Domestic Purchase of Goods other than Caoital Goods B) IMPORTATION OF GOODS OTHER THAN CAPITAL GOODS 1) Importation of goods supported by IEIRD without machine validation I Unreadable IEIRD First Quarter of CY 2014 WINCOR NIXDORF R4157 1/10/2014 p 9,716.00 P-34.1 toP- 5,058.00 34.11 WINCOR NIXDORF R4158 1/10/2014 31,734.00 32,558.00 P-34.12 to P- OC TANNER ---C--0-0-1-9-4�0--- - -1/-10-/20-14 16,979.00 34.21 GILBARCO INC 16,900.00 R5501 1/14/2014 P-34.22 to P- 34.35 CHEVRON USA R40846 3/25/2014 P-34.36 to P- OC TANNER R36360 3/18/2014 34.43 P-34.44 to P- 34.54 P-34.55 to P- rll 34.65

Decision CTA Case No. 9266 Page 44 of70 CHEVRON NEW ZEALAND R36361 3/18/2014 7,806.00 P-34.66 to P- R40845 3/25/2014 4,655.00 34.75 INSIGHT TECHNOLOGY R25564 2/24/2014 5,131.00 R25565 2/24/2014 21,199.00 P-34. 76 to P- SOLUTIONS - -- 151,736.00 34.88 R4157 3/2612014 OC TANNER R48358 4/4/2014 P-34.89 to P- R51918 4/10/2014 34.102 OCTANNER R70923 5/23/2014 Subtotal- First Quatter R64994 5/8/2014 P-34.1 03 to P- Second Quarter of CY 2014 34.113 R101619 7/24/2014 P-34.114 toP- R119495 8/29/2014 CHEVRON USA R119493 7,407.00 34.126 R147308 - 14,388.00 R172031 20,303.00 P-34.127 toP- R172030 8/2912014 17,723.00 OC TANNER 10/23/2014 17,799.00 34.137 12/5/2014 77,620.00 121512014 P-34.138 to P- POWER SYSTEMS 34.146 P-34.147 toP- OCTANNER 34.157 I P-34.158 to P- OCTANNER 34.168 Subtotal - Second Quarter Third Quarter of CY 2014 OC TANNER 18,840.00 P-34.169 toP- Subtotal -Third Quarter 18,840.00 34.178 Fourth Quarter of CY 2014 OCTANNER �-� 44,609.00 P-34.179 to P- 17,408.00 34.192 OCTANNER 20,097.00 P-34.193 to P- OC TANNER ,809.00 34.207 26,443.00 OC TANNER 116,366.00 P-34.208 to P- 34.219 OCTANNER P-34.220 to P- Subtotal- Foutth Quatter 34.234 Total Invalid Input VAT on Importation of Goods other than P-34.235 to P- Capital Goods 34.246 p 364,562.00 C) DOMESTIC PURCHASE OF SERVICES 1) Domestic Purchase of service supported by a document other than VAT OR First Quarter of CY 2014 3D NETWORKS PHILIPPINES INC. 93 1/3/2014 30,288.00 P-31.408 to P- 1/312014 31.409 3D NETWORKS PHILIPPINES INC. 93 3/20/2014 30,288.00 P-31.410 toP- 3D NETWORKS PHILIPPINES INC. 144 7/22/2014 30,288.00 31.411 7/22/2014 90,864.00 12276 7122/2014 P-31.1047toP- 12276 7/22/2014 31.1048 12276 7/22/2014 Subtotal- First Quatter 12276 712212014 12276 Third Quarter of CY 2014 12276 SANTA FE MOVING AND P-31.2248 toP- 31.2249 RELOCATION 110.16 268.92 P-31.2250 to P- SANTA FE MOVING AND 490.32 31.2251 110.16 RELOCATION - 110.16 P-31.2252 to P- 110.16 31.2253 - SANTA FE MOVING AND P-31.2254 to P- RELOCATION 31.2255 SANTA FE MOVING AND P-31.2256 toP- 31.2257 RELOCATION P-31.2258 toP- SANTA FE MOVING AND 31.2259 RELOCATION ell SANTA FE MOVING AND RELOCATION

Decision CTA Case No. 9266 Page 45 of70 SANTA FE MOVING AND P-31.2260 toP- 31.2261 RELOCATION 12276 7/22/2014 110.16 12276 7/22/2014 167.52 P-31.2262 to P- SANTA FE MOVING AND 12276 7/22/2014 167.52 31 2263 12276 7/22/2014 110.16 - RELOCATION - 12276 7/22/2014 110.16 P-31.2264 toP- SANTA FE MOVING AND 9/17/2014 30,288.00 31.2265 24 9/17/2014 7,440.00 RELOCATION 24 9/17/2014 7,440.00 P-31.2266 toP- 24 9/17/2014 30,288.00 31.2267 SANTA FE MOVING AND 24 77,321.40 -- P-31.2268 to P- RELOCATION 31.2269 SANTA FE MOVING AND P-31.2736 to P- 31.2737 RELOCATION P-31.2738 to P- 3D NETWORKS PHILIPPINES INC. 31.2739 3D NETWORKS PHILIPPINES INC P-31.2740 toP- 31.2741 3D NETWORKS PHILIPPINES INC. P-31.2742 toP- 3D NETWORKS PHILIPPINES INC. 31.2743 Subtotal- Third Quarter ,. 168,185.40 Total -Domestic Purchase of service supported by a document other than VAT OR 2) Domestic purchase of service 1001 1/3/2014 1,200.00 P-31.3 to P-31.4 supported by VAT OR where 1001 1/3/2014 alterations on payor details or 14082 1/9/2014 1,607.14 P-31.5 to P-31.6 amounts were made without 513 1/15/2014 1,232.14 P-31.76 toP- authorized countersigna~ure 513 1/15/2014 1,950.00 31.77 513 --- 1/15/2014 2,592.00 P-31.308 to P- First Quarter of CY 2014 513 1/15/2014 64,548.27 31.309 AT3 EVENT PLANNING AND 58091 1/3/2014 51,652.81 P-31.310 toP- CONCEPTS INC 63513 1/13/2014 23,868.00 31.311 AT3 EVENT PLANNING AND 1539 1/13/2014 P-31.312 toP- CONCEPTS INC 1539 1/13/2014 31.313 1539 1/13/2014 P-31.314 toP- MISNET EDUCATION INC. 1540 1/13/2014 31.315 63545 2/7/2014 P-31.400 toP- JLGT MARKETING 63545 2/7/2014 31.401 3048 2/19/2014 JLGT MARKETING 216647 2/13/2014 63536 1/29/2014 JLGT MARKETING - 63536 1/29/2014 JLGT MARKETING 63536 1/29/2014 ASCOTT MAKATI ASCOTT MAKATI 23,868.00 P-31.472 DMJ MULTI-PRINT AND 225.00 P-31.499 to P- SERVICES 42.86 DMJ MULTI-PRINT AND 42.86 31.500 SERVICES P-31.501 to P- DMJ MULTI-PRINT AND 1,901.78 SERVICES 23,868.00 31.502 DMJ MULTI-PRINT AND P-31.503 to P- SERVICES 2~,868.00 31.504 ASCOTT MAKATI 7,598.05 P-31.513 toP- 61,027.59 ASCOTT MAKATI 25,398.00 31.514 BENCHMARK PAR EXCELLENCE 25,398.00 P-31.652 to P- TOURS AND TRANSPORT, INC. 25,398.00 31.653 MAKATI !3HANGRI-LA, MANILA P-31.654 to P- ASCOTT MAKATI 31.655 P-31.656 to P- ASCOTT MAKATI 31.657 ASCOTT MAKATI P-31.684 to P- rfl 31.685 P-31.710 toP- 31.711 P-31.712 toP- 31.713 P-31.714 toP- 31.715

Decision CTA Case No. 9266 Page 46 of70 P-31.716 toP- 1 ASCOTT MAKATI 63536 1/29/2014 996.00 31.717 PLATON MARTINEZ FLORES SAN 38685 3/26/2014 PEDRO AND LEANO LAW 207.00 P-31.812 toP- I OFFICES 2,354.10 31.813 23,868.00 24,480.00 P-31.852 to P- 24,480.00 ASCOTT MAKATI 68011 3/7/2014 24,480.00 31.853 24,480.00 4,616.18 P-31.870 to P- 7,952.25 ASCOTT MAKATI 68011 3/7/2014 8,628.35 31.871 ' 21 '177.65 14,354.40 ' 37,200.00 586,560.43 P-31.872 to p. ASCOTT MAKATI 68011 3/7/2014 31.873 P-31.874 to P- ASCOTT MAKATI 68011 3/7/2014 31.875 ASCOTT MAKATI 65633 2/27/2014 ASCOTT MAKATI 65633 2/27/2014 P-31.910 ASCOTT MAKATI 65650 2/28/2014 P-31.911 BENCHMARK PAR EXCELLENCE 3057 3/19/2014 P-31.913 toP- TOURS AND TRANSPORT, INC. 3058 3/19/2014 31.914 BENCHMARK PAR EXCELLENCE P-31.922 toP- TOURS AND TRANSPORT, INC. 31.923 INNOVE COMMUNICATIONS 409178 3/10/2014 P-31.924 to P- INNOVE COMMUNICATIONS 409178 3/10/2014 31.925 P-31.980 to P- IN NOVE COMMUNICATIONS 409178 3/10/2014 31.981 " 4/1/2014 P-31.982 to P- 4/4/2014 1556 31.983 48828 P-31.984 to P- 31.985 Subtotal- First Quarter " Second Quarter of CY 2014 DMJ MULTI-PRINT AND P-31.1119toP- 31.1120 SERVICES - 85.71 4,500.00 P-31.1155 toP- NEW WORLD INTERNATIONAL 5,985.60 31.1157 3,505.50 JLGT MARKETING 519 4/4/2014 4,020.00 P-31.1162 toP- 7,972.54 31.1163 JLGT MARKETING 519 4/4/2014 12,024.32 _.9,282.47 P-31.1164 toP- JLGT MARKETING 520 4/4/2014 9,024.92 31.1165 BENCHMARK PAR EXCELLENCE 3069 4/11/2014 24,480.00 TOURS AND TRANSPORT, INC. 3070 4/11/2014 12,912.80 P-31.1166 toP- BENCHMARK PAR EXCELLENCE 3071 4/11/2014 69,100.38 31.1167 TOURS AND TRANSPORT, INC. 3072 4/11/2014 BENCHMARK PAR EXCELLENCE P-31.1176 toP- TOURS AND TRANSPORT, INC. 31.1177 BENCHMARK PAR EXCELLENCE TOURS AND TRANSPORT, INC. P-31.1178 toP- 31.1179 ASCOTT MAKATI 70709 4/15/2014 P-31.1180 toP- FACILITIES MANAGERS, INC. 65396 5/26/2014 31.1181 FACILITIES MANAGERS, INC. 65396 5/26/2014 P-31.1182 toP- 31.1183 5/9/2014 5/19/2014 P-31.1204 toP- 5/19/2014 31.1205 5/19/2014 5/19/2014 P-31.1228 toP- 5/19/2014 31.1229 5/19/2014 c......�/19/2014 P-31.1230 toP- 31.1231 PLATON MARTINEZ FLORES SAN PEDRO AND LEANO LAW P-31.1306 to P- 31.1307 OFFICES 38939 1,200.00 9,122.21 P-31.1310toP- BENCHMARK PAR EXCELLENCE 13,184.83 31.1311 9,354.39 TOURS AND TRANSPORT, INC. 3085 8,440.79 P-31.1312 toP- 2,212.87 31.1313 BENCHMARK PAR EXCELLENCE 1,337.85 1,759.51 P-31.1314 toP- TOURS AND TRANSPORT, INC. 3084 31.1315 BENCHMARK PAR EXCELLENCE P-31.1316to P- 31.1317 TOURS AND TRANSPORT, INC. 3087 P-31.1318toP- BENCHMARK PAR EXCELLENCE 31.1319 TOURS AND TRANSPORT, INC. 3086 P-31.1320 toP- 31.1321 SEARCHERS AND STAFFERS P-31.1322 to P- CORP. 53874 31.1323 SEARCHERS AND STAFFERS CORP. 53874 SEARCHERS AND STAFFERS CORP. -� - -- -- . 53874- r11

Decision 53874 5/19/2014 1.759.51 P-31.1324 to P- CTA Case No. 9266 53874 5/19/2014 1,859.48 31.1325 Page 47 of 70 65397 26-Mav-14 4,239.38 13887 5/28/2014 P-31.1326 toP- ! SEARCHERS AND STAFFERS 13887 5/28/2014 22.47 31.1327 CORP. 13887 5/28/2014 449.29 SEARCHERS AND STAFFERS 13887 5/28/2014 10,265.98 P-31.1500 toP- CORP. 13887 5/28/2014 471.75 31.1501 13887 28-May-14 I FACILITIES MANAGERS, INC. 13887 5/28/2014 22.47 P-31.1512 toP- 13887 5/28/2014 940.06 31.1513 CATENA SECURITY INC. 54252 5/29/2014 134.78 54252 29-May-14 P-31.1514toP- CATENA SECURITY INC. 54252 29-May-14 22.47 31.1515 13888 5/28/2014 1,508.88 CATENA SECURITY INC. 6646 5/30/2014 1,459.47 P-31.1516toP- 6646 5/30/2014 1,649.50 31.1517 CATENA SECURITY INC. 6646 5/30/2014 13,108.90 6646 5/30/2014 10,134.78 P-31.1518 toP- CATENA SECURITY INC. 54486 6/25/2014 10,045.77 31.1519 54486 6/25/2014 11 ,681.84 CATENA SECURITY INC. 65482 6/27/2014 12,839.10 P-31.1520 to P- 65482 6/27/2014 1,971.95 31.1521 CATENA SECURITY INC. 65482 6/27/2014 2,167.23 CATENA SECURITY INC. 65482 6/27/2014 16,778.82 P-31.1522 toP- SEARCHERS AND STAFFERS 54487 6/25/2014 12,912.80 31.1523 CORP. 54487 6/25/2014 5,457.73 SEARCHERS AND STAFFERS 54487 6/25/2014 1,285.18 P-31.1524 toP- CORP. 65856 6/13/2014 2,041.93 31.1525 SEARCHERS AND STAFFERS 65856 6/13/2014 CORP. 54454 6/11/2014 791.19 P-31.1526 54454 6/11/2014 1,977.98 P-31.1582 to P- CATENA SECURITY INC. 54454 6/11/2014 69,100.38 54454 6/11/2014 12,912.80 31.1583 DELTA RENT-A-CAR CORP. 54454 6/11/2014 1,659.54 54454 6/11/2014 1,904.47 P-31.1584toP- j DELTA RENT-A-CAR CORP. 1,414.60 31.1585 2,307.13 DELTA RENT-A-CAR CORP. 1,288.44 P-31.1586toP- I 1,928.53 31.1587 DELTA RENT-A-CAR CORP. SEARCHERS AND STAFFERS P-31.1589 to P- CORP. 31.1590 SEARCHERS AND STAFFERS CORP. P-31.1597to P- 31.1598 FACILITIES MANAGERS, INC. P-31.1599 toP- FACILITIES MANAGERS, INC. 31.1600 FACILITIES MANAGERS, INC. P-31.1601 toP- 31.1602 FACILITIES MANAGERS, INC. SEARCHERS AND STAFFERS P-31.1603 toP- CORP. 31.1604 SEARCHERS AND STAFFERS CORP. P-31.1639to P- SEARCHERS AND STAFFERS 31.1640 CORP. P-31.1641 toP- FACILITIES MANAGERS, INC. 31.1642 FACILITIES MANAGERS, INC. P-31.1643 toP- SEARCHERS AND STAFFERS 31.1644 CORP. SEARCHERS AND STAFFERS P-31.1645 toP- CORP. 31.1646 SEARCHERS AND STAFFERS CORP. P-31.1647to P- SEARCHERS AND STAFFERS 31.1648 CORP. SEARCHERS AND STAFFERS P-31.1649 toP- CORP. 31.1650 SEARCHERS AND STAFFERS CORP. P-31.1685 toP- 31.1686 P-31.1687 toP- 31.1688 P-31.1689 toP- 31.1690 P-31.1749 to P- 31.1750 P-31.1751 toP- 31.1752 P-31.1785 toP- 31.1786 P-31.1787 toP- 31.1788 P-31.1789 to P- 31.1790 P-31.1791 to P- 31.1792 P-31.1793 toP- 31.1794 P-31.1795 toP- 31.1796 (11

Decision CTA Case No. 9266 SEARCHERS AND STAFFERS P-31.1797 toP- 31.1798 CORP. 54454 6/11/2014 1,569.69 2,387.49 P-31.1799 to P- SEARCHERS AND STAFFERS 1,503.49 31.1800 11,866.15 CORP. 54454 6/11/2014 12,068.43 P-31.1981 toP- 11,139.10 31.1982 SEARCHERS AND STAFFERS 7,576.59 12,864.00 P-31.1983 toP- CORP. - 54453 6/11/2014 4,680.00 31.1984 1,635.25 DELTA RENT-A-CAR CORP. 6649 6/16/2014 1,676.22 P-31.1985 toP- 498,989.68 31.1986 ' DELTA RENT-A-CAR CORP. 6649 6/16/2014 P-31.1987to P- DELTA RENT-A-CAR CORP. 6649 6/16/2014 31.1988 I DELTA RENT-A-CAR CORP. 6649 6/16/2014 P-31.1989 toP- 31.1990 DELTA RENT-A-CAR CORP. 6649 6/16/2014 SEARCHERS AND STAFFERS P-31.1991 to P- CORP. 54316 6/27/2014 31.1992 SEARCHERS AND STAFFERS CORP. 54317 6/27/2014 P-31.2003 to P- SEARCHERS AND STAFFERS 31.2004 CORP. 54317 -� 6/27/2014 - P-31.2005 toP- Subtotal- Second Quarter 31.2006 -� P-31.2007 toP- 31.2008 Third Quarter of CY 2014 FACILITIES MANAGERS, INC. 65983 7/10/2014 8,218.67 P-31.2117 to P- 65983 7/10/2014 14,797.12 31.2118 65983 7/10/2014 22,292.61 FACILITIES MANAGERS, INC. 65983 7/10/2014 14,395.54 P-31.2119to P- 65983 7/10/2014 11,581.93 31.2120 54597 7/22/2014 54597 7/22/2014 959.73 P-31.2121 toP- , 54597 7/22/2014 548.25 FACILITIES MANAGERS, INC. 54597 7/22/2014 4,656.19 31.2122 i 54597 7/22/2014 2,124.13 I 13920 7/23/2014 1,977.98 13920 7/23/2014 P-31.2123 toP- 13920 7/23/2014 22.46 FACILITIES MANAGERS, INC. 13920 7/23/2014 139.27 31.2124 13919 7/23/2014 516.67 FACILITIES MANAGERS, INC. 54779 7/31/2014 10,265.98 P-31.2125 toP- SEARCHERS AND STAFFERS 54779 7/31/2014 31.2126 CORP. 65043 8/1/2014 22.46 SEARCHERS AND STAFFERS 139875 8/5/2014 1,430.10 P-31.2270 to P- CORP. 139875 8/5/2014 2,936.84 31.2271 SEARCHERS AND STAFFERS 139875 8/5/2014 3,312.00 CORP. 54799 8/6/2014 88,825.35 P-31.2272 toP- SEARCHERS AND STAFFERS 54800 8/6/2014 141,234.60 CORP. 8,316.36 31.2273 SEARCHERS AND STAFFERS 2,256.51 CORP. 2,175.78 P-31.2274 toP- 31.2275 P-31.2276 to P- 31.2277 P-31.2278 to P- 31.2279 CATENA SECURITY INC. P-31.2286 to P- 31.2287 P-31.2288 to P- CATENA SECURITY INC. 31.2289 CATENA SECURITY INC. P-31.2290 to P- 31.2291 CATENA SECURITY INC. - P-31.2292 to P- 31.2293 P-31.2364 to P- CATENA SECURITY INC. 31.2365 P-31.2386 toP- SEARCHERS AND STAFFERS CORP. - 31.2387 SEARCHERS AND STAFFERS P-31.2388 toP- 31.2389 CORP. P-31.2406 to P- FACILITIES MANAGERS, INC. 31.2407 HEWLETT-PACKARD P-31.2416 toP- PHILIPPINES CORP HEWLETT-PACKARD 31.2417 PHILIPPINES CORP HEWLETT-PACKARD P-31.2418 to P- PHILIPPINES CORP SEARCHERS AND STAFFERS 31.2419 CORP. P-31.2420 toP- SEARCHERS AND STAFFERS CORP. 31.2421 P-31.2422 to P- 31.2423 P-31.2426 toP- 31.2427 r,'l

Decision CTA Case No. 9266 Page 49 of70 139894 P-31.2798 to P- 31.2799 11/7/2014 11/12/2014 3149 I 11/12/2014 {'fl

Decision CTA Case No. 9266 Page 50 of70 All MAKATI HOTEL PROPERTY P-31.3012 to P- INC FAIRMONT RAFFLES HOTEL MAKATI 006028A 11/13/2014 23,520.00 31.3013 536 11/13/2014 482.14 I JLGT MARKETING 536 11/13/2014 P-31.3014 toP- 7264 11/19/2014 56,520.00 . JLGT MARKETING 7182 11/19/2014 10,244.99 31.3015 7180 11/19/2014 10,324.22 DELTA RENT-A-CAR CORP. 7181 11/19/2014 11,092.29 P-31.3016 toP- 11/19/2014 14,688.03 DELTA RENT-A-CAR CORP. 221869 11/19/2014 99,879.90 31.3017 29206 11/26/2014 477,600.52 DELTA RENT-A-CAR CORP. 141505 11/26/2014 141,234.60 P-31.3064 to P- 141505 11/26/2014 13,943.76 ' DELTA RENT-A-CAR CORP. 141505 11/26/2014 88,825.35 31.3065 141505 11/26/2014 19,264.33 MAKATI SHANGRI-LA, MANILA 141505 11/26/2014 P-31.3066 to P- TRENDS AND TECHNOLOGIES, 141505 11/26/2014 8,316.36 INC. 141505 11/26/2014 4,104.00 31.3067 HEWLETT-PACKARD 67554 11/26/2014 57,985.80 PHILIPPINES CORP 67554 11/26/2014 2,057.12 P-31.3068 to P- HEWLETT-PACKARD 67554 11/26/2014 9,588.52 PHILIPPINES CORP 91494 11/26/2014 71,034.70 31.3069 HEWLETT-PACKARD 26508 11/26/2014 1,200.00 PHILIPPINES CORP 67604 12/4/2014 21,600.00 P-31.3070 toP- HEWLETT-PACKARD 67602 12/4/2014 PHILIPPINES CORP 67602 12/5/2014 126.26 31.3071 HEWLETT-PACKARD 67602 12/5/2014 5,802.97 PHILIPPINES CORP 67602 12/23/2014 71,034.70 P-31.3076 to P- HEWLETT-PACKARD 67601 12/23/2014 PHILIPPINES CORP 67601 12/29/2014 343.20 31.3077 HEWLETT-PACKARD 67601 12/29/2014 71,034.70 PHILIPPINES CORP 67601 12/29/2014 10,700.34 P-31.3078 to P- 67601 12/29/2014 13,324.22 FACILITIES MANAGERS, INC. 67601 12/29/2014 31.3079 67601 12/29/2014 6,950.04 FACILITIES MANAGERS, INC. 12/29/2014 71,034.70 P-31.3108 toP- 3162 13,324.23 FACILITIES MANAGERS, INC. 13948 31 3109 i ANGARA ABELLO CONCEPCION 4,917.07 REGALA AND CRUZ 19,493.22 P-31.3110 toP- ' TOWERS WATSON PHILIPPINES, INC. 8,432.35 31.3111 6,140 02 FACILITIES MANAGERS, INC. P-31.3112 toP- FACILITIES MANAGERS, INC. 31.3113 FACILITIES MANAGERS, INC. P-31.3114toP- FACILITIES MANAGERS, INC. 31.3115 FACILITIES MANAGER_?, INC. P-31.3116 toP- FACILITIES MANAGEt<_?, INC. 31.3117 FACILITIES MANAGERS, INC. P-31.3118 toP- FACILITIES MANAGERS, INC. 31.3119 FACILITIES MANAGERS, INC. P-31.3120 toP- FACILITIES MANAGERS, INC. 31.3121 FACILITIES MANAGERS, INC. P-31.3122 toP- FACILITIES MANAGERS, INC. 31.3123 BENCHMARK PAR EXCELLENCE TOURS AND TRANSPORT, INC. P-31.3124 toP- CATENA SECURITY INC. 31.3125 P-31.3126 toP- 31.3127 P-31.3128 toP- 31.3129 P-31.3130 toP- 31.3131 P-31.3134 toP- 31.3135 P-31.3157 toP- 31.3158 P-31.3159 toP- 31.3160 P-31.3161 toP- 31.3162 P-31.3163 to P- 31.3164 P-31.3169 toP- 31.3170 P-31.3171 toP- 31.3172 P-31.3173 toP- 31.3174 P-31.3175 to P- 31.3176 P-31.3177 toP- 31.3178 P-31.3179 toP- 31.3180 P-31.3181 toP- 31.3182 P-31.3189 toP- 31.3190 P-31.3195 toP- 31.3196 ~

Decision CTA Case No. 9266 P-31.3197 toP- CATENA SECURITY INC. 13948 12/29/2014 6,115.13 31.3198 13948 12/29/2014 6,140.02 13948 12/29/2014 P-31.3199 toP- 13948 12/29/2014 516.67 CATENA SECURITY INC. 13948 12/29/2014 137.02 31.3200 141897 12/29/2014 141897 12/29/2014 22.46 P-31.3201 to P- 141897 12/29/2014 8,316.36 CATENA SECURITY INC. 44920 11/10/2014 141,234.60 31.3202 44920 11/10/2014 88,825.35 44920 11/10/2014 78,135.74 P-31.3203 toP- 83342 11/11/2014 2,258.02 CATENA SECURITY INC. 83342 11/11/2014 3,584.64 31.3204 67681 11/28/2014 24,480.00 67681 11/28/2014 24,480.00 P-31.3205 to P- 67681 11/28/2014 6,023.00 CATENA SECURITY INC. 67681 11/28/2014 11,534.71 31.3206 HEWLETT-PACKARD 67681 11/28/2014 14,795.41 PHILIPPINES CORP 67685 11/28/2014 14,566.53 P-31.3209 to P- HEWLETT-PACKARD 67680 11/28/2014 12,045.32 PHILIPPINES CORP - 67680 11/28/2014 5,254.75 31.3210 HEWLETT-PACKARD 67680 11/28/2014 3,341.06 PHILIPPINES CORP 67679 11/28/2014 19,493.22 P-31.3211 toP- LANE ARCHIVE TECHNOLOGIES 142362 11/28/2014 71,034.70 CORPORATION 67682 11/28/2014 13,987.35 31.3212 LANE ARCHIVE TECHNOLOGIES 4076 11/28/2014 19,832.15 CORPORATION 29608 11/28/2014 71,034.70 P-31.3213 toP- 29608 11/27/2014 129 085.02 LANE ARCHIVE TECHNOLOGIES 11/28/2014 1,069,889.28 31.3214 CORPORATION 541 11/28/2014 41,327.52 541 11/28/2014 2,164.28 P-31.3245 toP- 541 11/28/2014 31,607.14 540 11/28/2014 25,234.80 31.3246 540 11/20/2014 6,984.00 142377 11/20/2014 3,936.00 P-31.3247 toP- 142377 57,985.80 4,104.00 31.3248 P-31.3249 to P- 31.3250 P-31.3255 to P- ASCOTT MAKATI 31.3256 P-31.3257 to P- I ASCOTT MAKATI 31.3258 P-31.3304 to P- FACILITIES MANAGERS, INC. 31.3305 P-31.3306 toP- FACILITIES MANAGERS, INC. 31.3307 P-31.3308 toP- FACILITIES MANAGERS, INC. 31.3309 P-31.3310 toP- FACILITIES MANAGERS, INC. 31.3311 P-31.3312 toP- FACILITIES MANAGERS, INC. 31.3313 P-31.3314 toP- FACILITIES MANAGERS, INC. 31.3315 P-31.3316 toP- FACILITIES MANAGERS, INC. - 31.3317 FACILITIES MANAGERSJ INC. P-31.3318 toP- 31.3319 P-31.3320 to P- FACILITIES MANAGERS, INC. 31.3321 P-31.3324 to P- FACILITIES MANAGERS, INC. 31.3325 HEWLETT-PACKARD PHILIPPINES CORP P-31.3328 toP- 31.3329 P-31.3330 toP- FACILITIES MANAGERS, INC. 31.3331 ULTRA MODULAR CONCEPTS, INC. P-31.3332 toP- TRENDS AND TECHNOLOGIES, INC. 31.3333 TRENDS AND TECHNOLOGIES, INC. P-31.3334 toP- 31.3335 P-31.3336 toP- 31.3337 P-31.3340 toP- JLGT MARKETING �- 31.3341 JLGT MARKETING JLGT MARKETING ---- P-31.3342 to P- 31.3343 P-31.3344 to P- 31.3345 P-31.3346 to P- JLGT MARKETING 31.3347 P-31.3348 to P- JLGT MARKETING 31.3349 HEWLETT-PACKARD PHILIPPINES CORP P-31.3354 toP- HEWLETT-PACKARD PHILIPPINES CORP 31.3355 P-31.3356 to P- 31.3357 ~

Decision CTA Case No. 9266 Page 52 of70 HEWLETI-PACKARD P-31.3358 to P- 31.3359 PHILIPPINES CORP 142377 11/20/2014 4,104.00 142377 11/20/2014 4,104.00 P-31.3360 toP- HEWLETT-PACKARD 142377 .. 11/20/2014 57,985.80 31.3361 . 29609 11/28/2014 4,394.30 PHILIPPINES CORP -- 11/28/2014 1,800.00 P-31.3362 to P- HEWLETT-PACKARD 11/28/2014 139,807.94 31.3363 11/18/2014 12,795.41 PHILIPPINES CORP 11/18/2014 8,434.31 P-31.3368 toP- 11/18/2014 31.3369 TRENDS AND TECHNOLOGIES, 11/18/2014 11/18/2014 P-31.3370 to P- INC. - 11/18/2014 31.3371 12/2/2014 JLGT MARKETING 543 12/12/2014 P-31.3372 to P- 12/10/2014 31.3373 JLGT MARKETING 543 12/22/2014 BENCHMARK PAR EXCELLENCE 3168 12/22/2014 P-31.3384 to P- TOURS AND TRANSPORT, INC. 3165 12/29/2014 31.3385 BENCHMARK PAR EXCELLENCE 3163 12/29/2014 TOURS AND TRANSPORT, INC. 3164 12/22/2014 P-31.3386 to P- BENCHMARK PAR EXCELLENCE 3167 12/22/2014 31.3387 TOURS AND TRANSPORT, INC. 3166 12/22/2014 BENCHMARK PAR EXCELLENCE 12/22/2014 7,219.39 P-31.3388 TOURS AND TRANSPORT, INC. 12/22/2014 12/22/2014 7,061.08 P-31.3389 BENCHMARK PAR EXCELLENCE 12/29/2014 7,276.02 P-31.3398 to P- TOURS AND TRANSPORT, INC. 12/29/2014 BENCHMARK PAR EXCELLENCE 12/29/2014 31.3399 TOURS AND TRANSPORT, INC. 12/29/2014 12/23/2014 9,590.50 P-31.3400 ASCOTT MAKA-TI- - - - 83436 12/23/2014 24,480.00 P-31.3471 toP- 544 12/23/2014 11,475.07 JLGT MARKETING 12/23/2014 31.3472 ANGARA ABELLO CONCEPCION 93102 12/23/2014 1,200.00 P-31.3497 toP- REGALA AND CRUZ 12/23/2014 102,366.00 31.3498 JLGT MARKETING 546 53,395.87 P-31.3515 toP- 88,825.35 JLGT MARKETING 546 31.3516 HEWLETT-PACKARD 142943 9,547.35 P-31.3627 to P- PHILIPPINES CORP 142943 6,432.00 HEWLETT-PACKARD 12,626.66 31.3628 PHILIPPINES CORP 10,607.18 P-31.3629 toP- 9,657.52 DELTA RENT-A-CAR CORP. -7-5-54- - 10,925.69 31.3630 DELTA RENT-A-CAR CORP. 7554 10,508.32 P-31.3631 to P- 4,104.00 DELTA RENT-A-CAR CORP. 7554 57,985.80 31.3632 4,104.00 P-31.3633 to P- DELTA RENT-A-CAR CORP. 7554 57,985.80 24,480.00 31.3634 DELTA RENT-A-CAR CORP. 7554 24,480.00 P-31.3647 toP- 24,480.00 DELTA RENT-A-CAR CORP. 7554 24,480.00 31.3648 HEWLETT-PACKARD 142945 24,480.00 P-31.3649 toP- PHILIPPINES CORP 142945 24,480.00 HEWLETT-PACKARD 142944 31.3650 PHILIPPINES CORP P-31.3651 toP- HEWLETT-PACKARD --- r-- 142944 PHILIPPINES CORP 31.3652 HEWLETI-PACKARD ~ � - -8-74-8-8-... P-31.3653 to P- PHILIPPINES CORP 87488 31.3654 ASCOTT MAKATI P-31.3655 to P- ASCOTT MAKATI 31.3656 P-31.3657 to P- ASCOTI MAKATI 87488 31.3658 ASCOTT MAKATI 87488 P-31.3661 to P- ASCOTT MAKATI 87488 31.3662 P-31 .3663 to P- ASCOTT MAKATI 87488 31.3664 P-31.3665 toP- 31.3666 P-31.3667 toP- 31.3668 P-31.3673 toP- 31.3674 P-31.3675 to P- 31.3676 P-31.3677 to P- 31.3678 P-31.3679 to P- 31.3680 P-31.3681 toP- 31.3682 P-31.3683 toP- 31.3684 - lr\

Decision CTA Case No. 9266 Page 53of70 ASCOTT MAKATI 87488 12/23/2014 24,480.00 P-31.3685 to P- 12/23/2014 6,438.58 31.3686 ASCOTT MAKATI 87488 12/23/2014 12/29/2014 24,480.00 P-31.3687 toP- ASCOTT MAKATI 87488 12/29/2014 19,187.64 31.3688 12/29/2014 LANE ARCHIVE TECHNOLOGIES 12/29/2014 2,016.00 P-31.3689 toP- 12/29/2014 12,599.52 31.3690 CORPORATION ------4--5�-3-8�-7� 12/29/2014 12/29/2014 1,764.00 P-31.3696 to P- LANE ARCHIVE TECHNOLOGIES 12/29/2014 3,256.77 31.3697 12/29/2014 80,208.43 CORPORATION 45387 12/29/2014 P-31.3698 toP- 12/29/2014 919.16 31.3699 LANE ARCHIVE TECHNOLOGIES 12/29/2014 1,280.98 12/29/2014 4,770.48 P-31.3700 to P- CORPORATION 45387 12/29/2014 29,460.68 31.3701 12/29/2014 1,200.00 LANE ARCHIVE TECHNOLOGIES 12/29/2014 3,030.03 P-31.3702 to P- 12/29/2014 13,943.76 31.3703 CORPORATION 45387 12/29/2014 4,269.81 12/29/2014 8,263.90 P-31.3704 toP- LANE ARCHIVE TECHNOLOGIES 8,316.36 31.3705 8,316.36 CORPORATION 45387 30,360.00 P-31.3706 toP- 31.3707 LANE ARCHIVE TECHNOLOGIES P-31.3708 toP- CORPORATION 45386 31.3709 LANE ARCHIVE TECHNOLOGIES P-31.371 0 to P- 31.3711 CORPORATION 45386 P-31.3712 to P- LANE ARCHIVE TECHNOLOGIES 31.3713 CORPORATION 45386 P-31.3714 toP- 31.3715 LANE ARCHIVE TECHNOLOGIES P-31.3716 toP- CORPORATION - 45386 31.3717 LANE ARCHIVE TECHNOLOGIES P-31.3718 toP- 31.3719 CORPORATION 45386 P-31.3720 toP- LANE ARCHIVE TECHNOLOGIES 31.3721 CORPORATION 45386 P-31.3722 to P- 31.3723 LANE ARCHIVE TECHNOLOGIES P-31.3724 to P- CORPORATION 45386 31.3725 HEWLETT-PACKARD P-31.3726 to P- 31.3727 PHILIPPINES CORP 142942 P-31.3728 to P- HEWLETT-PACKARD 31.3729 PHILIPPINES CORP 142942 P-31.3730 toP- 31.3731 HEWLETT-PACKARD PHILIPPINES CORP 142942 HEWLETT-PACKARD PHILIPPINES CORP 142942 HEWLETT-PACKARD PHILIPPINES CORP �- -- 142942 ANGARA ABELLO CONCEPCION REGALA AND CRUZ �- 93518 ANGARA ABELLO CONCEPCION REGALA AND CRUZ 93518 4,578.00 P-31.3732 4,989,668.25 Subtotal- Fourth Quarter Total -Domestic purchase of p 6,743,444.91 service supported by VAT OR where alterations on payor details or amounts were made without authorized countersignature 3) Domestic purchase of service 63546 2/7/2014 5,616.00 P-31.696 toP- supported by VAT OR where it 5,616.00 31.697 cannot be ascertained whether 42326 5/1/2014 the amount paid includes the 42326 5/1/2014 8,976.00 P-31.1450to P- VAT amount 42326 5/1/2014 9,600.00 31.1451 First Quarter of CY 2014 5,280.00 P-31.1452 toP- 23,856.00 31.1453 ASCOTT MAKATI P-31.1454 toP- Subtotal - First Quarter 31.1455 Second Quarter of CY 2014 (Jl GUTHRIE-JENSEN CONSULTANT, INC GUTHRIE-JENSEN CONSULTANT, INC GUTHRIE-JENSEN CONSULTANT, INC Subtotal - Second Quarter

Decision CTA Case No. 9266 Total �Domestic purchase of f' 29,472.00 service supported by VAT OR where it cannot be ascertained whether the amount paid includes the VAT amount 4) Domestic purchase of service ' supported by VAT OR where the amounts are in USD 17466 3/7/2014 41,959.18 P-31.998 toP- 41,959.18 31.999 First Quarter of CY 2014 4/8/2014 METASYSTEMS DEVELOPMENT 5/30/2014 INC. 6/10/2014 6/30/2014 Subtotal- First Quarter 6/30/2014 7/1/2014 Second Quarter of CY 2014 11/26/2014 ,INNOVE COMMUNICATIONS 415353 8,050.09 P-31.1216 toP- 8,021.39 31.1217 INNOVE COMMUNICATIONS - - � 4-1-7�5-2-9� - 8,021.39 INNOVE COMMUNICATIONS 417529 7,978.72 P-31.1605 toP- 7,996.45 31.1606 IN NOVE COMMUNICATIONS 417530 7,874.02 47,942.06 P-31.1222 toP- IN NOVE COMMUNICATIONS 417531 31.1223 INNOVE COMMUNICATIONS 417532 P-31.1607 toP- Subtotal - Second Quarter 31.1608 _Eou!!_h Quarter of CY 2014 P-31.1609to P- 31.1610 P-31.1611 toP- 31.1612 INNOVE COMMUNICATIONS 649008 8,024.97 P-31.3132 toP- 8,024.97 31.3133 Subtotal - Fourth Quarter Total -Domestic purchase of I' 97,926.21 service supported by VAT OR where the amounts are in USD 5) Domestic purchase of service supported by VAT OR where VAT amount not separate!~ indicated Second Quarter of CY 2014 20683 6/6/2014 960.47 P-31.1695to P- ATM PERSONNEL ASSISTANCE, 20683 6/6/2014 3,095.96 31.1696 INC. 20683 6/6/2014 11,933.82 ATM PERSONNEL ASSISTANCE, 20683 6/6/2014 6,430.70 P-31.1697 toP- INC. 20683 6/6/2014 2,807.45 31.1698 ATM PERSONNEL ASSISTANCE, 20683 6/6/2014 4,024.61 INC. 20683 6/6/2014 1,284.58 P-31.1699 toP- ATM PERSONNEL ASSISTANCE, 20683 6/6/2014 2,742.28 31.1700 INC. 20683 6/6/2014 8,545.21 ATM PERSONNEL ASSISTANCE, 20683 6/6/2014 1,210.98 P-31.1701 toP- INC. 20683 6/6/2014 4,074.59 31.1702 ATM PERSONNEL ASSISTANCE, 20683 6/6/2014 1,275.76 INC. P-31.1703 toP- ATM PERSONNEL ASSISTANCE, 31.1704 INC. ATM PERSONNEL ASSISTANCE, P-31.1705 to P- INC. 31.1706 ATM PERSONNEL ASSISTANCE, INC. P-31.1707 to P- ATM PERSONNEL ASSISTANCE, 31.1708 INC. ATM PERSONNEL ASSISTANCE, P-31.1709 toP- INC. 31.1710 ATM PERSONNEL ASSISTANCE, INC. P-31.1711 toP- 31.1712 P-31.1713 toP- 31.1714 P-31.1715toP- 31.1716 P-31.1717toP- 31.1718 _�_ubtota/- Second Quarter r------~- --~---- 48,386.41 �- Total �Domestic purchase of p 48,386A1 service supported by VAT OR c1] where VAT amount not separately indicated

Decision CTA Case No. 9266 Page 55 of70 6) Domestic purchase of service supported by VAT OR where VAT amount was incorrectly presented Second Quarter of CY 2014 31322A 6/2/2014 34,051.69 P-31.1915 toP- IBM PHILIPPINES. 24,792.26 31.1916 INCORPORATED ----3-1-3�2-2-A-- ---- 6/2/2014 IBM PHILIPPINES, 1,375.32 P-31.1917 toP- INCORPORATED 42 5/13/2014 2,952.99 31.1918 EMERSON NETWORK POWER 2,952.99 (PHILS.) INC. 42 5/13/2014 P-31.2055 to P- EMERSON NETWORK POWER (PHILS.) INC. 42 5/13/2014 31.2056 - EMERSON NETWORK POWER (PHILS) INC. P-31.2057 to P- 31.2058 P-31.2059 toP- 31.2060 Subtotal- Second Quarter 66,125.25 Third Quarter of CY 2014 76188 7/31/2014 24,480.00 P-31.2390 toP- 76188 7/31/2014 24,480.00 31.2391 ASCOTT MAKATI 8/13/2014 299 6,780.00 P-31.2392 to P- ASCOTT MAKATI 31.2393 MICRODATA SYSTEMS AND MANAGEMENT, INC P-31.2464 to P- 31.2465 Subtotal- Third Quarter ----- ----- 55,740.00 Fourth Quarter of CY 2014 78533 P-31.3074 toP- ASCOTT MAKATI 11/19/2014 24,480.00 31.3075 Subtotal- Fourth Quarter 24,480.00 Total - Domestic purchase of I' 146,345.25 service supported by VAT OR , where VAT amount was incorrectly presented 7) Domestic purchase of service supported by VAT OR where VATable sale was incorrectly presented ---- ------- --� --�- -------�-� - .. First Quarter of CY 2014 ASIAN RELOCATION P-31.44 to P- MANAGEMENT INC. 769 1/8/2014 4,146.89 31.45 P-31.46 toP- ENVIRONMENTAL COMPLIANCE 4126A 1/8/2014 8,400.00 31.47 P-31.135to P- ENVIRONMENTAL COMPLIANCE 4133 1/15/2014 7,980.00 31.136 P-31.137 toP- ENVIRONMENTAL COMPLIANCE 4133 1/15/2014 7,560.00 31.138 P-31.139toP- ENVIRONMENTAL COMPLIANCE 4133 1/15/2014 - 7,980.00 31.140 P-31.141 toP- ENVIRONMENTAL COMPL-IA-N-C-E- - ----4-1-3-4----- 1/15/2014 7,980.00 31.142 GUTHRIE-JENSEN P-31.169 toP- 1-fONSULTANT, INC 41854 1/8/2014 5,376.00 31.170 GUTHRIE-JENSEN P-31.171 toP- CONSULTANT, INC 41854 1/8/2014 8,160.00 31.172 GUTHRIE-JENSEN P-31.173to P- CONSULTANT, INC 41854 1/8/2014 8,640.00 31.174 ASIAN RELOCATION P-31.195to P- MANAGEMENT INC. 773 1/8/2014 9,772.79 31.196 ASIAN RELOCATION P-31.197to P- MANAGEMENT INC. 773 1/8/2014 5,364.00 31.198 ASIAN RELOCATION P-31.199toP- MANAGEMENT INC. 773 1/8/2014 8,686.28 31.200 ASIAN RELOCATION P-31.201 to P- MANAGEMENT INC. 773 1/8/2014 3,194.50 31.202 ASIAN RELOCATION P-31.203 to P- MANAGEMENT INC. 773 1/8/2014 7,146.00 31.204 ----~---- P-31.205 to P- ASIAN RELOCATION MANAGEMENT INC. --7-7-3----- ----1--/8/2014 5,424.00 31.206 (fJ

Decision CTA Case No. 9266 Page 56 of70 ASIAN RELOCATION 773 1/8/2014 6,111.40 P-31.207 to P- MANAGEMENT INC. 773 1/8/2014 6,253.60 31.208 ASIAN RELOCATION 773 1/8/2014 2,281.64 MANAGEMENT INC. 772 1/8/2014 8,804.44 P-31.209 to P- ASIAN RELOCATION 772 1/8/2014 4,320.00 31.210 MANAGEMENT INC. 772 1/8/2014 5,871.40 ASIAN RELOCATION 4127 1/8/2014 7,980.00 P-31.211 to P- MANAGEMENT INC. 20323 6/10/2014 4,593.01 31.212 20357 6/30/2014 4,311.95 ASIAN RELOCATION 65618 2/14/2014 11,856.00 P-31.320 toP- MANAGEMENT INC. 41895 1/22/2014 4,800.00 31.321 ASIAN RELOCATION 41895 1/22/2014 4,320.00 , MANAGEMENT INC. 41895 1/22/2014 15,840.00 P-31.322 to P- 516 3/12/2014 3,528.00 31.323 ENVIRONMENTAL COMPLIANCE 516 3/12/2014 4,095.43 ATM PERSONNEL ASSISTANCE, 41929 3/12/2014 4,324.80 P-31.324 to P- INC. 516 3/12/2014 82,160.54 31.325 ATM PERSONNEL ASSISTANCE, 287,262.67 INC. 62 8/29/2014 P-31.352 toP- 54890 8/26/2014 31.353 ASCOTT MAKATI 20823 8/20/2014 GUTHRIE-JENSEN 20823 8/20/2014 P-31.438 toP- CONSULTANT, INC 20823 8/20/2014 31.439 GUTHRIE-JENSEN 54873 8/18/2014 CONSULTANT, INC 54873 8/18/2014 P-31.440 toP- GUTHRIE-JENSEN 54873 8/18/2014 31.441 CONSULTANT, INC 20821 8/19/2014 8/20/2014 P-31.730 toP- JLGT MARKETING 530 8/20/2014 31.731 530 8/20/2014 JLGT MARKETING 530 8/20/2014 P-31.790 toP- LANE ARCHIVE TECHNOLOGIES 530 8/22/2014 31.791 CORPORATION 4424A 7/24/2014 20828 8/4/2014 P-31.792 toP- JLGT MARKETING 20828 8/26/2014 31.793 Subtotal- First Quarter 20828 Third Quarter_of t:;Y 2014 ____ P-31.794 toP- ' 31.795 P-31.856 to P- 31.857 P-31.858 to P- 31.859 P-31.860 to P- 31.861 P-31.880 to P- 31.881 IT GROUP INC. 6,000.00 P-31.2468 to P- SEARCHERS AND STAFFERS 1,375.73 31.2469 CORP. 1,373.57 ATM PERSONNEL ASSISTANCE, P-31.2478 toP- INC. 629.73 31.2479 ATM PERSONNEL ASSISTANCE, 2,884.41 INC. 2,175.78 P-31.2486 to P- ATM PERSONNEL ASSISTANCE, 1,079.70 31.2487 INC. 1,748.27 SEARCHERS AND STAFFERS 3,095.34 P-31.2488 to P- CORP. 3,211.24 31.2489 SEARCHERS AND STAFFERS 1,872.00 CORP. 21,081.60 P-31.2490 toP- SEARCHERS AND STAFFERS 5,452.61 31.2491 CORP. 14,820.00 ATMPERSONNEL ASSiSTANCE, 1,500.93 P-31.2492 toP- INC. 1,154.50 31.2493 3,473.91 JLGT MARKETI-N-G- - - � � P-31.2494 to P- JLGT MARKETING 31.2495 JLGT MARKETING P-31.2496 toP- 31.2497 JLGT MARKETING P-31.2498 toP- ENVIRONMENTAL COMPLIANCE 31.2499 - CONSULTANTS INTL. CORP. P-31.2502 to P- 31.2503 ATM PERSONNEL ASSISTANCE, P-31.2504 toP- INC. 31.2505 ATM PERSONNEL ASSISTANCE, P-31.2506 toP- 31.2507 INC. P-31.2508 to P- ATM PERSONNEL ASSISTANCE, 31.2509 INC. �------ P-31.2512 toP- 31.2513 P-31.2516 toP- 31.2517 P-31.2518 toP- 31.2519 P-31.2520 toP- 31.2521 ~

Decision CTA Case No. 9266 Page 57 of70 ATM PERSONNEL ASSISTANCE, 20828 8/26/2014 1,661.55 P-31.2522 to P- INC. 20828 8/26/2014 2,074.37 31.2523 ATM PERSONNEL ASSISTANCE, 20802 8/6/2014 1,540.63 INC. 20802 8/6/2014 2,880.41 P-31.2524 to P- ATM PERSONNEL ASSISTANCE, 90197 8/27/2014 4,560.00 31.2525 INC. 11286 8/18/2014 12,000.00 ATM PERSONNEL ASSISTANCE, 54961 9/4/2014 1,526.21 P-31.2536 to P- INC. 54961 9/4/2014 2,076.88 31.2537 ANGARA ABELLO CONCEPCION REGALA AND CRUZ P-31.2538 to P- GG AND A CLUB SHARES 31.2539 BROKERS, INC. SEARCHERS AND STAFFERS P-31.2566 toP- CORP. 31.2567 SEARCHERS AND STAFFERS CORP. P-31.2568 to P- 31.2569 DELTA RENT-A-CAR CORP. 7112 9/4/2014 13,985.57 P-31.2680 toP- DELTA RENT-A-CAR CORP. 7112 9/4/2014 11,642.24 31.2681 DELTA RENT-A-CAR CORP. 7112 9/4/2014 11,576.21 P-31.2682 to P- 31.2683 DELTA RENT-A-CAR CORP. --- ------7-�1--1-2---- 9/4/2014 6,432.00 P-31.2694 to P- DELTA RENT-A-CAR CORP. 7112 9/4/2014 � - - � 7,902.37 31.2695 DELTA RENT-A-CAR CORP. 7112 9/4/2014 10,680.57 P-31.2696 toP- ENVIRONMENTAL COMPLIANCE 8,400.00 31.2697 CONSULTANTS INTL CORP. 4433A 9/4/2014 2,060.09 HEWLETT-PACKARD P-31.2698 toP- PHILIPPINES CORP 140543 9/5/2014 11,611.90 31.2699 HEWLETT-PACKARD 88,825.35 PHILIPPINES CORP 140543 9/5/2014 13,943.76 P-31.2700 to P- HEWLETT-PACKARD 141,234.60 31.2701 PHILIPPINES CORP 140543 9/5/2014 HEWLETT-PACKARD 8,316.36 P-31.2702 to P- PHILIPPINES CORP 140543 9/5/2014 9,728.70 31.2703 HEWLETT-PACKARD 7,107.98 PHILIPPINES CORP 140543 -- ----9--/5--/-2-0-1--4--- 7,054.23 P-31.2704 to P- HEWLETT-PACKARD 10,306.99 31.2705 PHILIPPINES CORP 140543 9/5/2014 10,875.05 BENCHMARK PAR EXCELLENCE 7,188.50 P-31.2706 toP- TOURS AND TRANSPORT, INC. 3140 9/12/2014 31.2707 BENCHMARK PAR EXCELLENCE TOURS AND TRANSPORT, INC. 3139 9/12/2014 P-31.2712 toP- BENCHMARK PAR EXCELLENCE 31.2713 TOURS AND TRANSPORT, INC. 3138 9/12/2014 BENCHMARK PAR EXCELLENCE P-31.2714 toP- TOURS AND TRANSPORT, INC. 3137 9/12/2014 31.2715 BENCHMARK PAR EXCELLENCE TOURS AND TRANSPORT, INC. 3136 9/12/2014 P-31.2716 toP- BENCHMARK PAR EXCELLENCE 31.2717 TOURS AND TRANSPORT, INC. 3135 9/12/2014 P-31.2718 toP- PUNTA DE FABIAN RESORT INC. 1-- 9589 9/26/2014 2,410.71 31.2719 9/30/2014 ENVIRONMENTAL COMPLIANCE- 7,800.00 P-31.2720 to P- 500,332.55 31.2721 ~_NSULTANTS INTL. CORP. 4486A P-31.2722 to P- Subtotal- Third Quarter 31.2723 Fourth Quarter of CY 2014 P-31.2724 to P- 31.2725 EUROPEAN IT SERVICE CTR 56 10/29/2014 14,472.00 PLATON MARTINEZ FLORES SAN P-31.2726 toP- PEDRO AND LEANO LAW 40000 10/30/2014 54.00 31.2727 OFFICES 18 10/30/2014 95,904.00 RGP (HONGKONG) PHILIPPINE P-31.2728 toP- BRANCH 31.2729 MISNET EDUCATION �IN-C-.---��-- ----1--4-8�4-9---- 11/5/2014 900.00 P-31.2730 to P- 31.2731 P-31.2732 to P- 31.2733 P-31.2734 to P- 31.2735 P-31.2790 toP- 31.2791 P-31.2792 to P- 31.2793 P-31.2926 to P- 31.2927 P-31.2932 to P- 31.2933 P-31.2940 toP- 31.2941 P-31.2952 to P- (j1 31.2953

Decision CTA Case No. 9266 Page 58 of70 MISNET EDUCATION INC. 14849 11/5/2014 900.00 P-31.2954 toP- 7175 11/6/2014 6,432.00 31.2955 DELTA RENT-A-CAR CORP. 7175 11/6/2014 13,197.60 6869 11/6/2014 2,340.00 P-31.2956 toP- DELTA RENT-A-CAR CORP. - 1264 11/7/2014 14,430.48 31.2957 2837041 11/10/2014 ARKIGRAFIX CORPORATION 55219 11/10/2014 267.86 P-31.2958 toP- 55219 11/12/2014 776.00 31.2959 SALVADOR AND ASSOCIATES 3146 11/12/2014 1,586.83 3150 11/13/2014 12,321.01 P-31.2966 to P- GLOBE TELECOM INC. 2837042 11/13/2014 7,337.87 31.2967 SEARCHERS AND STAFFERS 6283 11/13/2014 535.71 CORP. 2892 11/14/2014 1,380.00 P-31.2978 to P- SEARCHERS AND STAFFERS 14,464.29 31.2979 CORP. 40165 11/14/2014 BENCHMARK PAR EXCELLENCE P-31.2982 to P- TOURS AND TRANSPORT, INC. - 40165 11/14/2014 31.2983 BENCHMARK PAR EXCELLENCE TOURS AND TRANSPORT, INC. 40165 11/14/2014 P-31.2984 to P- 31.2985 GLOBE TELECOM INC. 39999 11114/2014 GLOBAL VISIONS EVENTS AND P-31.2986 to P- MARKETING NETWORK, INC. - 39999 11/14/2014 31.2987 PRESTIGE ADVANCE SYSTEMS INC. 40166 11/14/2014 P-31.2994 toP- PLATON MARTINEZ FLORES SAN 31.2995 PEDRO AND LEANO LAW 40166 11/14/2014 OFFICES 3015401 11/14/2014 P-31.3002 to P- PLATON MARTINEZ FLORES SAN 3015401 11/14/2014 31.3003 PEDRO AND LEANO LAW 3015401 11/14/2014 OFFICES 3015401 11/14/2014 P-31.3004 to P- PLATON MARTINEZ FLORES SAN 3015401 11/14/2014 31.3005 PEDRO AND LEANO LAW 3015401 11/14/2014 OFFICES 3015401 11/14/2014 P-31.3018 toP- PLATON MARTINEZ FLORES SAN 3015401 11/18/2014 31.3019 PEDRO AND LEANO LAW 3015401 11/18/2014 OFFICES 11/21/2014 P-31.3022 toP- PLATON MARTINEZ FLORES SAN 43028 11/21/2014 31.3023 PEDRO AND LEANO LAW 43028 12/1/2014 OFFICES 650783 P-31.3028 toP- PLATON MARTINEZ FLORES SAN PEDRO AND LEANO LAW 480.00 31.3029 OFFICES PLATON MARTINEZ FLORES SAN P-31.3030 to P- PEDRO AND LEANO LAW OFFICES 498.00 31.3031 GLOBE TELECOM INC. P-31.3032 to P- GLOBE TELECOM INC. 24.00 31.3033 GLOBE TELECOM INC. P-31.3034 to P- GLOBE TELECOM INC. 240.00 31.3035 GLOBE TELECOM INC. P-31.3036 to P- GLOBE TELECOM INC. 87.00 31.3037 GLOBE TELECOM INC. P-31.3040 to P- GLOBE TELECOM INC. 24.00 31.3041 GLOBE TELECOM INC. 105.00 P-31.3042 to P- PERSONAL COMPUTER 143.28 31.3043 SPECIALISTS, INC. 267.86 PERSONAL COMPUTER 267.86 P-31.3044 toP- SPECIALISTS, INC. -� 267.86 31.3045 267.86 INNOVE COMMUNICATIONS 267.86 P-31.3046 toP- 268.66 31.3047 267.86 429.64 P-31.3048 toP- 2,195.47 31.3049 2,338.18 37,200.00 P-31.3050 toP- 31.3051 P-31.3052 toP- 31.3053 P-31.3054 to P- 31.3055 P-31.3056 to P- 31.3057 P-31.3058 toP- 31.3059 P-31.3060 to P- 31.3061 P-31.3080 toP- 31.3081 "' P-31.3082 toP- 31.3083 P-31.3142 toP- 31.3143 ~

Decision CTA Case No. 9266 IN NOVE COMMUNICATIONS 650783 12/1/2014 180.00 P-31.3144 toP- 650783 12/1/2014 14,967.26 31.3145 INNOVE COMMUNICATIONS 650783 12/2/2014 23,706.69 650783 12/2/2014 P-31.3146 toP- INNOVE COMMUNICATIONS 650783 12/2/2014 321.21 31.3147 648886 11/24/2014 246.21 INNOVE COMMUNICATIONS 67684 11/28/2014 454.07 P-31.3148 to P- 67684 11/28/2014 127.38 31.3149 INNOVE COMMUNICATIONS 67684 11/28/2014 172.92 648887 11/24/2014 139.26 P-31.3150 toP- INNOVE COMMUNICATIONS 648887 11/24/2014 246.21 31.3151 321.21 FACILITIES MANAGERS, INC. P-31.3152 toP- 31.3153 FACILITIES MANAGERS, INC. P-31.3350 toP- FACILITIES MANAGERS, INC. 31.3351 INNOVE COMMUNICATIONS P-31.3374 toP- 31.3375 INNOVE COMMUNICATIONS All MAKATI HOTEL PROPERTY P-31.3376 toP- INC FAIRMONT RAFFLES HOTEL 31.3377 MAKATI All MAKATI HOTEL PROPERTY P-31.3378 toP- INC FAIRMONT RAFFLES HOTEL 31.3379 MAKATI P-31.3394 toP- 31.3395 P-31.3396 toP- 31.3397 P-31.3439 toP- 6867 12/9/2014 25,200.00 31.3440 INNOVE COMMUNICATIONS 6867 12/9/2014 25,200.00 P-31.3441 to P- 650975 12/10/2014 24,859.24 31.3442 PRESTIGE ADVANCE SYSTEMS 12/10/2014 14,464.28 2943 12/10/2014 14,464.28 P-31.3473 to P- INC. 2943 378,010.26 31.3474 PRESTIGE ADVANCE SYSTEMS --~- P-31.3499 toP- 31.3500 INC. - P-31.3501 toP- 31.3502 ---�- Subtotal- Fourth Quarter Total -Domestic purchase of service supported by VAT OR where VATable sale was incorrectlv oresented p 1'165,605.48 8) Domestic purchase of service P-31.165to P- supported by VAT OR where VATable sale was not indicated 25605 1/15/2014 9,360.00 31.166 1/8/2014 9,933.05 First Quarter of CY 2014 1/8/2014 9,957.95 TOWERS WATSON PHILIPPINES, 1/8/2014 INC. 1/8/2014 471.74 7/24/2014 494.21 2/24/2014 9,834.00 P-31.268 to P- CATENA SECURITY INC. 13686 3/26/2014 46.05 31.269 3/26/2014 8,250.00 3/26/2014 9,957.95 P-31.270 toP- 3/18/2014 CATENA SECURITY INC. 13686 516.67 31.271 69.64 ~--- 27,384.00 86,275.26 P-31.272 to P- CATENA SECURITY INC. I - ----~---- 13686 31.273 P-31.274 toP- ' CATENA SECURITY INC. 13686 31.275 I P-31.448 to P- I MAKATI SHANGRI-LA, MANILA 216371 31.449 P-31.736 to P- CATENA SECURITY INC. 13700 31.737 P-36.467 to P- MSI-ECS PHILS. INC. 558 36.468 P-31.992 to P- CATENA SECURITY INC. 13865/5173 31.993 P-31.994 toP- CATENA SECURITY INC. 13865/5173 31.995 P-31.996 to P- CATENA SECURITY INC. --------�--�- - 13865/5173 31.997 P-31.1029 toP- ASCOTT MAKATI ------� 68021 31.1030 Subtotal- First Quarter -�� Second Quarter of CY 2014 r!l

Decision CTA Case No. 9266 Page 60 of70 WIZARDSGROUP, INC. 227 18-Mar-14 18,750.00 P-31.1498 toP- 18,750.00 31.1499 1593 8/22/2014 Subtotal- Second Quarter - 25010 9/18/2014 25010 9/18/2014 Third Quarter of CY 2014 1602 9/24/2014 DMJ MULTI-PRINT AND P-31.2564 toP- 31.2565 SERVICES 149.46 528.00 P-31.2744 to P- GLOBAL BUSINESS SUPPORT 528.00 31.2745 SERVICES, INC. . 66.43 P-31.2746 toP- 31.2747 GLOBAL BUSINESS SUPPORT P-31.2778 to P- SERVICES, INC. 31.2779 DMJ MULTI-PRINT AND SERVICES Subtotal- Third Quarter 1,271.89 Total -Domestic purchase of service supported by VAT OR ,. 106,297.15 where VATable sale was not indicated 9) Domestic purchase of service supported by VAT OR with unreadable payor detail or amount �-- - First Quarter of CY 2014 HEWLETT-PACKARD P-31.458 to P- 31.459 PHILIPPINES CORP 135063 113/2014 6,416.07 22,456.25 P-31.460 toP- HEWLETT-PACKARD 31.461 3,208.04 PHILIPPINES CORP 135063 113/2014 3,208.04 P-31.462 to P- 3,208.04 31.463 HEWLETT-PACKARD 7,800.00 76,353.18 P-31.464 toP- PHILIPPINES CORP 135063 113/2014 27,887.52 31.465 76,353.18 HEWLETT-PACKARD 1,248.00 P-31.611 toP- 27,887.52 31.612 PHILIPPINES CORP 135063 113/2014 3,208.04 7,800.00 P-31.613 toP- HEWLETT-PACKARD 96,634.20 31.614 44,600.40 PHILIPPINES CORP 135062 113/2014 141,234.60 P-31.615 toP- 14,371.86 31.616 HEWLETT-PACKARD 11,449.67 10,834.25 P-31.617 toP- PHILIPPINES CORP ---- . 135062 113/2014 23,006.14 31.618 HEWLETT-PACKARD 141,234.60 25,145.16 P-31.619 toP- PHILIPPINES CORP 135062 -- 113/2014 775,544.76 31.620 HEWLETT-PACKARD P-31.621 toP- 31.622 PHILIPPINES CORP 135062 113/2014 P-31.623 to P- HEWLETT-PACKARD 31.624 PHILIPPINES CORP 135062 113/2014 P-31.625 toP- 31.626 HEWLETT-PACKARD P-31.627 to P- PHILIPPINES CORP 135062 113/2014 31.628 HEWLETT-PACKARD �- PHILIPPINES CORP 135062 113/2014 P-31.629 to P- 31.630 HEWLETT-PACKARD P-31.631 toP- PHILIPPINES CORP 135062 113/2014 31.632 HEWLETT-PACKARD P-31.633 to P- 31.634 PHILIPPINES CORP �- 135062 113/2014 P-31.666 toP- HEWLETT-PACKARD 31.667 PHILIPPINES CORP 135062 ��- . - 113/2014 P-31.668 to P- 31.669 HEWLETT-PACKARD P-31.670 toP- PHILIPPINES CORP 135062 113/2014 31.671 HEWLETT-PACKARD P-31.868 to P- 31.869 PHILIPPINES CORP 135062 113/2014 P-31.1 037 to P- HEWLETT-PACKARD 31.1038 PHILIPPINES CORP 135920 2110/2014 P-31.1059 toP- 31.1060 HEWLETT-PACKARD ~ PHILIPPINES CORP 135920 2110/2014 HEWLETT-PACKARD PHILIPPINES CORP 135920 2110/2014 HEWLETT-PACKARD PHILIPPINES CORP 136443 3113/2014 HEWLETT-PACKARD PHILIPPINES CORP 136705 3119/2014 BUSINESS PROCESS OUTSOURCING INT'L INC. 65732 -�-- 3/26/2014 Subtotal- First Quarter

Decision CTA Case No. 9266 Page 61 of70 Second Quarter of CY 2014 86506381 5/30/2014 209,657.65 P-31.1527 6/16/2014 P-31.20371o P- I 2,464.29 713112014 212,121.94 31.2038 ' Chevron Philip~ines Inc. 8/6/2014 8/6/2014 AYALA LAND, INC. 1000976432 8/6/2014 P-31.2240 toP- 68254 8/612014 Subtotal- Second Quarter 81612014 25,145.16 31.2241 8/6/2014 5,142.86 Third Quarter of CY 2014 8/6/2014 BUSINESS PROCESS 8/6/2014 216,681.23 OUTSOURCING INT'L INC. 8/6/2014 1,372.40 8/6/2014 8/612014 117,892.39 P-31.2428 to P- 8/6/2014 42,300.19 RCBC REALTY CORP 44412 8/28/2014 12,111.32 31.2429 8/9/2014 13,907.36 8/9/2014 87,917.69 P-31.2430 to P- 81912014 41,769.08 RCBC REALTY CORP 44412 819/2014 40,304.15 31.2431 9/9/2014 40,364.42 9/9/2014 P-31.2432 to P- 9/9/2014 2,378,208.60 RC~g_13!'AL TY c;_ORP 44412 25,145.16 31.2433 84,668.66 50,693.32 P-31.2434 toP- 111,005.28 RCBC REALTY CORP 44412 16,827.87 31.2435 128,767.85 1 '105.65 P-31.2436 to P- 253,454.93 RCBC REALTY CORP 44412 28,211.79 31.2437 I P;--- 1 3,722,997.36 P-31.2438 to ! RCBC REALTY CORP 44412 31.2439 P-31.2440 toP- RCBC REALTY CORP 44412 31.2441 P-31.2442 to P- RCBC REALTY CORP 44412 31.2443 P-31.244410 P- RCBC REALTY CORP 44412 31.2445 P-31.2446 to P- RCBC REALTY CORP 44412 31.2447 P-31.2448 toP- RCBC REALTY CORP 44422 31.2449 RCBC REALTY CORP --~-------�- P-31.2452 toP- BUSINESS PROCESS OUTSOURCING INT'L INC. 44424 31.2453 CSC INFORMATION 68771 TECHNOLOGY PHILIPPINES INC P-31.2528 toP- CSC INFORMATION 5 TECHNOLOGY PHILIPPINES INC 1 31.2529 CSC INFORMATION 13 TECHNOLOGY PHILIPPINES INC 12 P-31.2584 to P- CSC INFORMATION TECHNOLOGY PHILIPPINES INC 31.2585 P-31.2590 toP- 31.2591 P-31.2602 toP- 31.2603 P-31.2604 to P- 31.2605 P-31.2762 toP- RCBC REALTY CORP 45063 31.2763 P-31.2764 to P- RCBC REALTY CORP 45063 31.2765 P-31.2766 to P- RCBC REALTY-�C-O--R-P-- 45062 31.2767 594 ADVENTUS IT SERVI<:;Es____~. P-36.56 to P- Subtotal- Third Quarter Total -Domestic purchase of 36.57 service supported by VAT OR with unreadable payor detail or p 4,710,664.06 amount 10) Domestic purchase of service ---�� supported by VAT ORs dated outside the period of claim First Quarter of CY 2014 P-31.382 to P- DB WIZARDS, INC. 23550 1/7/2013 6,750.00 31.383 Subtotal- First Quarter 6,750.00 Second .Quarter of CY 201�4------ ------�---- f-- P-31.1474 toP- WIZARDSGROUP, INC. 228 3/5/2014 7,714.29 31.1475 Subtotal- Second Quarter 7,714.29 aJl

Decision CTA Case No. 9266 Fourth Quarter of CY 2014 4632 9/3/2014 5,844.00 P-31.2912 toP- 500419 11/7/2014 - 31.2913 ANG LEONY CHAN 124,650.00 INTEGRATED COMPUTER 130,494.00 P-31.3737 toP- SYSTEMS,INC. 31.3738 Subtotal- Fourth Quarter Total -Domestic purchase of p 144,958.29 service supported by VAT ORs dated outside the period of claim 11) Domestic purchase of service 3015 1/22/2014 1,182.36 P-31.54 to P- supported by VAT ORs Not Valid 3015 1/22/2014 31.55 for Claim of Input Tax 3032 1/812014 3032 118/2014 35,892.86 P-31.56 First Quarter of CY 2014 3032 1/8/2014 1,367.64 MASTER AUTOMATED SYSTEMS, 3032 1/8/2014 1,367.64 P-31.101 toP- INC. 3032 8-Jan-14 1,182.36 MASTER AUTOMATED SYSTEMS, 3032 1/8/2014 1,182.36 31.102 INC. 3032 1/8/2014 1,182.36 MASTER AUTOMATED SYSTEMS, 3032 1/8/2014 1,182.36 P-31.103toP- INC. 3032 1/8/2014 1,182.36 MASTER AUTOMATED SYSTEMS, 3032 1/8/2014 1,182.36 31.104 INC. 3030 1/8/2014 1,182.36 MASTER AUTOMATED SYSTEMS, 3030 - 1/8/2014 1,182.36 P-31.105toP- INC. 3030 1/8/2014 1,182.36 MASTER AUTOMATED SYSTEMS, 3030 1/8/2014 1,182.36 31.106 INC. 3031 1/8/2014 1,182.36 MASTER AUTOMATED SYSTEMS, 3031 1/8/2014 1,367.64 P-31.107 toP- INC. 3031 1/8/2014 1,367.64 MASTER AUTOMATED SYSTEMS, 3031 118/2014 1,367.64 31.108 INC. 3031 1/8/2014 1,367.64 MASTER AUTOMATED SYSTEMS, -- 3031 1/8/2014 1 367.64 P-31.109 toP- INC. 3031 1/8/2014 1,367.64 MASTER AUTOMATED SYSTEMS, 3031 1,367.64 31.110 INC. 3018 1/8/2014 1,367.64 MASTER AUTOMATED SYSTEMS, 3033 211912014 1,367.64 P-31.111 toP- INC. 3/28/2014 1,367.64 MASTER AUTOMATED SYSTEMS, 1,367.64 31.112 INC. 67,860.50 MASTER AUTOMATED SYSTEMS, P-31.113 toP- INC. MASTER AUTOMATED SYSTEMS, 31.114 INC. MASTER AUTOMATED SYSTEMS, P-31.115 toP- INC. MASTER AUTOMATED SYSTEMS, 31.116 INC. MASTER AUTOMATED SYSTEMS, P-31.117 to P- INC. MASTER AUTOMATED SYSTEMS, 31.118 INC. MASTER AUTOMATED SYSTEMS, P-31.119to P- INC. MASTER AUTOMATED SYSTEMS, 31.120 INC. MASTER AUTOMATED SYSTEMS, P-31.238 to P- INC. MASTER AUTOMATED SYSTEMS, 31.239 INC. MASTER AUTOMATED SYSTEMS, P-31.240 to P- INC MASTER AUTOMATED SYSTEMS, 31.241 - INC. MASTER AUTOMATED SYSTEMS, P-31.242 to P- INC MASTER AUTOMATED SYSTEMS, 31.243 INC P-31.244 to P- Subtotal -- First Quarter 31.245 Second Quarter of CY 2014 P-31.336 toP- 31.337 P-31 .338 to P- 31.339 P-31.340 to P- 31.341 P-31.342 to P- 31.343 P-31.344 toP- 31.345 P-31.346 toP- 31.347 P-31.348 to P- 31.349 P-31.350 to P- 31.351 P-31.734 toP- 31.735 P-31.1081 toP- 31.1082 f11

Decision CTA Case No. 9266 Page 63 of70 MASTER AUTOMATED SYSTEMS, 3042 412112014 1,367.64 P-31.1256 toP- INC. 1,367.64 31.1257 Subtotaj- Second Quarter p 69,228.14 Total -Domestic purchase of service supported by VAT ORs Not Valid for Claim of Input Tax 12) Domestic purchase of service 86906 412312014 1,200.00 I without supporting document 1,200.00 - Second Quarter of CY 2014 ANGARA ABELLO CONCEPCION p 1,200.00 REGALA AND CRUZ 13,431 ,713.30 Subtotal- Second Quarter Total -Domestic purchase of --- service without supporting document 704,853.07 P-35.19 to P- 35.21 Total Invalid Input VAT on 105,992.84 Domestic Purch-a-s--e-o--f-S--e-r-vices 810,845.91 P-35.22 to P- 35.24 1--- D) PURCHASE OF SERVICES p 810,845.91 RENDERED BY NONRESIDENTS p 17,114,527.53 1) Purchase of services rendered by nonresidents supported by Monthly Remittance Return of VAT Withheld but without proof of payment Second Quarter of CY 2014 CUSA- PROJECT OLYMPIC BRANCH RESOURCES CONNECTION, INC. Subtotal- Second Quarter Total Invalid Input VAT on Purchase of Services Rendered bv Nonresidents Total Input VAT not properly substantiated The foregoing disallowances are summarized as follows: �----�- �---- 3rd Quarter f.=;-�------ . 1st Quarter 2nd Quarter 4th Quarter CY 2014 I CPA !" 43,469.64 p 110,590.90 I' 1,262,431.46 p 1,544,164.79 Disallowance p 127,672.79 2,191,590.98 6,977,310.52 5,757,035.78 17,114,527.53 p 2,235,060.6~ p 7,087,901.42 p 7,019,467.24 p 18,658,692.32 Court Disallowance 2,188,590.25 Total p 2,316,263.04 In addition, the Court finds that the following amounts of input VAT claimed by petitioner were higher than the amounts reflected in the VAT official receipts, thus, the difference of P32, 105.70 should likewise be disallowed: Supplier ----� OR/Invoice Input VAT per Input VAT Difference Exhibit No. Date Schedule per OR Second Quarter of CY OR/Invoice 2014 No. RCBC REALTY CORP RCBC REALTY CORP 42620 5/12/14 p 1.259.92 p 1,225.56 p 34.36 P-31.1536 to P- RCBC REALTY CORP 43056 -- -- 6/5/14 40,304.1_!;_ 31.1537 - P-31.1873 toP- 43056 6/5/14 40,364.42 482.944.95 12.410.49 ~ 31.1874 P-31.1875 toP- 31.1876

Decision CTA Case No. 9266 Page 64 of70 RCBC REALTY CORP 43056 6/5/14 41,769.08 P-31.1877 toP- 31.1878 RCBC REALTY CORP ___43056 6/5/14 216,681.23 6/5/14 87,917.69 P-31.1879toP- -~------------ 31.1880 RCBC REALTY CORP 43056 P-31.1881 toP- 31.1882 RCBC REALTY CORP 43056 6/5/14 13,907.36 P-31.1883 toP- RCBC REALTY CORP 43056 6/5/14 12,111.32 31.1884 RCBC REALTY CORP 43056 6/5/14 42.300.19 P-31.1885 to P- Subtotal- Second 496.61536 Quarler 484,17051 12,444.85 31.1886 Third Quarter of CY P-31.1867toP- 2014 3.631.87 31.1888 RCBC REALTY CORP 44106 ------ 7/23/14 14,308.67 0.05 RCBC REALTY CORP 1.039.81 3,631.92 P-31.2198 toP- 44106 7/23/14 31.2199 1.95 RCBC REALTY CORP 44106 7/23/14 117.820.33 129,536.94 0.63 P-31.2200to P- ATM PERSONNEL 3.94 31.2201 ASSISTANCE. INC. 20740 7/21/14 2.787.17 30,714.41 208.71 ATM PERSONNEL 160,251.35 P-31.2202 toP- ASSISTANCE, INC. 20740 7/21/14 13,389.46 15,813.68 31.2203 ATM PERSONNEL 12,251.79 0.02 ASSISTANCE, INC. 20740 7/21/14 5,813.69 7,773.21 P-31.2302 toP- ATM PERSONNEL 16,028.93 31.2303 ASSISTANCE, INC. 20740 - -7/-21-/14- -1- 6,171.82 13,834.82 p 32,105.70 ATM PERSONNEL 20740 1,263.48 P-31.2304to P- ASSISTANCE, INC. 7/21/14 31.2305 ATM PERSONNEL ASSISTANCE, INC. 20740 7/21/14 1,288.84 P-31.2306to P- 163,883.27 31.2307 Subtotal Third Quarter ~--- Fourth Quarter of CY P-31.2308 toP- 2014 20459 10/20/11 12,253.74 31.2309 E-PLUS STATIONERY, 21802 12/11/14 7,773.84 INC. 21802 12/11/14 P-31.2310 toP- E-PLUS STATIONERY, 13,838.76 31.2311 INC. E-PLUS STATIONERY, P-31.2312 toP- INC. 31.2313 RCBC REALTY CORP 47528 12/2/14 1,528.71 1,320.00 P-32.324 to P- 32.325 RCBC REALTY CORP 47888 12/17/14 473,006.67 P-32.332 to P- RCBC REALTY CORP 47888 --- 12/17/14 289,917.56 32.333 RCBC REALTY CORP 47888 12/17/14 289,917.56 1,037,028.11 P-32.334 to P- DMJ MULTI-PRINT AND SERVICES 1623 12/29/14 19,151.79 32.335 DMJ MULTI-PRINT P-31.3366 toP- AND SERVICES 1623 12/29/14 31,757.15 50,908.92 Subtotal- Fourth 31.3367 Quarter P-31.3545 toP- Total Excess Input VAT claimed 31.3546 P-31.3547 toP- 31.3548 P-31.3549 to P- 31.3550 P-31.3691 P-31.3692 to P- 31.3693 1,139,145.78 1'123, 116.85 p 1,799,644.41 P1 767,538.71 Hence, out of the P87,707,609.70 input VAT claim on purchases of capital goods exceeding P1 Million, domestic purchases of capital goods not exceeding P1 Million, domestic purchases and importation of goods other than capital goods, domestic purchases of services and services rendered by non-residents, only the amount of P69,016,811.68 represents petitioner's valid input VAT, computed as follows: 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter CY 2014 Input Tax on Domestic I' 373,534.58 ,. 502,393.87 ,. 2,130,558.04 -~ 470,386.13 I" 3,476,872.62 Purchases of Goods 364,562.00 Other than Capital 151,736.00 77,620.00 18,840.00 116,366.00 _()oods (Line 21F) (f) Input Tax on Importation of Goods Other than

Decision CTA Case No. 9266 Page 65 of70 Capital Goods (Line 17,828.306.77 21,794,235.00 14,260,769.50 21,217,419.34 I 21H) 1,397,596.86 3.120,594.93 1,394,682.35 2,852,570.33 75,100,730.61 Domestic Purchase of 8,765,444.47 Services (Line 21J) Services Rendered by Non-Residents (Line _JJI,L__ Total 19,751,174.21 25,494,843.80 17,804,849.89 24,656,741.80 87,707,609.70 2,316,263.04 2,235,060.62 7,087,901.42 7,019,467.24 18,658,692.32 Less: Disallowances - 12,444.85 3,631.92 16,028.93 Not properly 32,105.70 substantiated by p 17,434,911.17 p 23,247,338.33 p 10,713,316.55 ,. 17,621,245.63 VAT invoices or ,. 69,016,811.68 receipts Excess of petitioner's claim over the input VAT shown in the supporting official receipts Properly Substantiated Input VAT Claim on Domestic and Importation of Goods other than Capital Goods, Domestic Purchase of Services and Services Rendered by Nonresidents The Court will now proceed to determine the substantiation of the P13,215, 117.00 amortization of input VAT on capital goods purchases exceeding P1 Million which originated from the P33,331 ,281.94 input VAT deferred on capital goods exceeding P1 Million from previous quarters and P5,250,897.92 input VAT from purchases during the four quarters of CY 2014, as shown below: 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter --' Consolidated Input Tax Deferred on p 33,331,281.94 p 30,840,717.89 p 27,506,197.80 p 24,402,071.65 I' 33,331,281.94 Capital Goods exceeding rt1 Million from Previous 850,317.32 - 135,184.60 4,265,396.00 5,250,897.92 Quarter (Line 208) 34,181,599.26 30,840,717.89 27,641,382.40 28,667,467.65 38,582,179.86 Add: Input Tax on Capital Goods exceeding P1 30,840,717.89 27,506,197.80 24,402,071.65 25,367,062.86 25,367,062.86 Million Purchased this p 3,340,881.37 p 3,334,520.09 p 3,239,310.75 p 3,300,404.79 I' 13,215,117.00 Quarter (Line 210) Total Unamortized Input Tax on Capital Goods exceeding ~1 Million deferred for the succeeding period Less: Input Tax on Purchases of Capital Goods exceeding P1 Million deferred for the succeeding period (Line 23A) Amortization of Input Tax on Capital Goods exceeding P1 Million The Court noted that petitioner failed to present the VAT invoices/official receipts in support of the P33,331,281.94 input VAT deferred on capital goods exceeding P1 Million from previous quarters. cf/ Thus, the Court cannot ascertain whether or not the input VAT pertaining to the previous periods are indeed attributable to purchases

Decision CTA Case No. 9266 Page 66 of70 of capital goods in excess of P1 Million. Hence, any claimed amortization of input VAT related to the said amount shall not be considered. While petitioner was able to substantiate the amount of P5,250,897.92 input VAT related to its current purchases of capital goods exceeding P1 Million, the same is not entirely creditable for the subject period of claim. Pursuant to Section 11 O(A)(2) of the NIRC of 1997, as amended, as implemented by Section 4.110-3 of RR No. 16-2005, input VAT claim on purchases of capital goods attributable to zero-rated sales may be claimed either in full during the month of acquisition, or spread over a period of time, depending on the aggregate acquisition cost of the capital goods in the calendar month. If the aggregate acquisition cost exceeds P1 Million, the claim for input VAT should be spread over 60 months or the estimated useful life of the capital goods, whichever is shorter. On the other hand, if aggregate acquisition cost does not exceed P1 Million, the total input VAT shall be allowed as credit/refund in the month of acquisition. Applying the provisions of Section 110(A)(2) of the NIRC of 1997, as amended, to the present case, out of input VAT of P5,250,897.92 representing the purchases of capital goods in excess of P1 Million, P3,201,833.65 input VAT shall be disallowed as follows: Supplier L_oateof Input VAT Exhibit Reason for Disallowance . No. �_quis_ition Disallowed per ICPA findings ULTRA MODULAR P-38.1 to CONCEPTS, INC. ULTRA MODULAR 06/13/2014 p 128,416.78 P-38.2 Invalid Support CONCEPTS, INC. 06/13/2014 ULTRA MODULAR 07/04/2014 P-38.3 to CONCEPTS, INC. 11/28/2014 ULTRA MODULAR 11126/2014 6,767.82 P-38.4 Invalid Support CONCEPTS, INC. 12/03/2014 ULTRA MODULAR P-38.5 to CONCEPTS, INC. DIMENSION DATA 117,908.21 P-38.5 Invalid Suooort PHILIPPINES, INC. P-38.6 to 8,004.52 P-38.7 Invalid Suooort P-38.8 to 129,085.02 P-38.9 Invalid Suooort RONALD MAGBITANG 06/30/2014 241,981.77 P-38.10 to Missina Invoice 34,165.48 P-38.11 Incorrect presentation of RONALD MAGBITANG 10/06/2014 VATable sales 399,997.05 P-38.12 to P-38.13 Incorrect presentation of VAT able sales Disallowed ner the Court's verification P-33.3 to Purchase of goods but P-33.4 RONALD MAGBITANG 6/30/14 11,744.82 supported by-VAT OR P-33.5 to 2,123,7~2.19 P-33.6 VAT amount not INTEGRATED COMPUTER separately indicated in the SYSTEMS, INC. ---- - 9/29/14 VAT Invoice -- ~-- Total Disallowed Input VAT on p 3,201,833.65 Purchase of Caoital Goods ____ C1tf

Decision CTA Case No. 9266 Page 67 of70 Thus, only the amount of P2,049,064.13 input VAT shall be allowed pertaining to purchase of capital goods in excess ofP1 Million, which shall be subject to amortization of 60 months, and will lead to allowable input VAT of P176,533.12 for the four quarters of CY 2014, computed as follows: ---�--� Supplier Date of Input VAT Monthly Input Exhibit No. Tax Credit EQUICOM INC. Acquisition P-33.1 to P-33.2 CORNERSTEELSYSTEMS P-33.9to P-33.10 CORP. +---- ------ P-33.7 to P-33.8 INTEGRATED COMPUTER SYSTEMS, INC. 2/28/14 !" 850,317.32 "' 14,171.96 12/31/14 1,178,871.81 19,647.86 10/31/14 19,875.00 331.25 Total Allowed Input VAT on p 2,049,064.13 Purchase of car:itaI Goods Allowable Input Tax Supplier 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter CY 2014 I' 42,515.87 "155,891.51 EQUICOM INC. p 28,343.91 !" 42,515.87 I' 42,515.87 CORNERSTEEL 19,647.86 19,647.86 SYSTEMS CORP. ---- - - _:_ f--------- - 993.75 993.75 INTEGRATED f-.-- COMPUTER - - - p 63,157,48 "176,533.12 SYSTEMS, INC. 28,343.91 Amortization of Input VAT on Purchase of Caoital Goods p p 42,515.87 p 42,515.87 In sum, petitioner's total allowable input VAT amounted only to P69, 193,344.80, as computed below: -- -~�~- Properly Substantiated 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter CY 2014 Input VAT Claim on Domestic Purchase and _1�_1 L4~_4,_911.17 p 23,247,338.33 p 10,713,316.55 1'17,621,245.63 "69,016,811.68 Importation of Goods 63,157.48 other than Capital 28,343.91 42,515.87 42,515.87 I Goods, Domestic p 17,463,255.08 p 17,684,403.11 I Purchase of Services p 23,289,854.20 p 10,755,832.42 and Services Rendered 176,53312 ' by Nonresidents "69,193,344.80 Amortization of Input VAT on Purchases of Capital Goods exceeding ~1 Million Total Allowable Input VAT Proportional allocation of allowable input VAT of P69, 193,344.80 to both zero-rated and taxable sales subjectto 12% VAT Section 112(A) of the NIRC of 1997, as amended, provides that if a taxpayer has both zero-rated sales and sales subject to 12% VATCJ1

Decision CTA Case No. 9266 Page 68 of70 and its input VAT cannot be directly and entirely attributed to either of the transactions, then its valid input VAT shall be proportionally allocated on the basis of volume of sales. Based on its Quarterly VAT Returns for CY 2014, as adjusted using the Summary List of Sales, petitioner reported the following zero- rated sales and taxable sales: Period Sales subject to Zero-rated Sales Total 12% VAT 1st Quarter I" 862,939,005.71 I" 899,173,27521 2nd Quarter I" 36,234,269.50 909,392,30124 948,107,257.41 3rd Quarter 998,331,794.66 4th Quarter 38,714,956.17 703,084,372.91 1,036,580,308.65 Total 38,248,511.99 729,009,281.15 25,924,908.24 p 3,473,747,474.52 p 3,612,870,120.42 '" 139,122,645.90 Since petitioner's valid input VAT of P69, 193,344.81 cannot be directly or entirely attributed to any of the said transactions, it shall be allocated proportionately on the basis of petitioner's total sales, as follows: Total Taxable Sales per VAT Return I" - Divided by the Reported Total Sales per Quarterly VAT 139,122,645.90 3,612,870,120.42 Returns 69,193,344.80 Multiplied by the Total Allowable Input VAT 2,664,463.68 Valid Input VAT Allocated to Total Taxable Sales Subject to I" 12% VAT . ~------- Total Zero-rated Sales per VAT Return I" 3,473,747,474.52 3,612,870,120.42 Divided by the Reported Total Sales per Quarterly VAT 69,193,344.80 Returns 66,528,881.12 Multiplied by the Total Allowable Input VAT Valid Input VAT Allocated to Total Zero-rated Sales I" Thus, only the amount of P66,528,881.12 represents valid input VAT attributable to total reported zero-rated sales. The Court shall then determine whether the same was applied against its output VAT liability during and in the succeeding quarters. For the first to fourth quarters of CY 2014, petitioner reported in its Quarterly VAT Returns a total output VAT of P16,694,717.51, detailed below: Period Output VAT 1st Quarter I" 4,348,112.34 2nd Quarter 3rd Quarter 4,645,794.74 4,589,821.44 ~

Decision CTA Case No. 9266 Page 69 of70 4th Quarter . 3,110,988.99 Total 16,694,717.51 Since petitioner's valid input VAT in the amount of P2,664,463. 68 allocated to sales subject to 12% VAT is insufficient to cover the said output VAT liability, the output VAT still due against petitioner is computed as follows: Output VAT p 16,694,717.51 2,664,463.68 Valid Input VAT Allocated to Taxable Sales Subject to 12% 14,030,253.83 VAT ----� Output VAT Still Due ------------- p The valid input VAT attributable to total reported sales in the amount of P66,528,881.12 shall then be utilized to offset the balance of the output tax due in the amount of P14,030,253.83. Thus, there is excess valid input VAT attributable to total reported zero-rated sales of P52,498,627.30. This amount shall be further allocated based on the valid zero-rated sales of P426,388, 169.32, out of the total reported or declared zero-rated sales of P3,473, 747,474.52, computed below: Valid Input VAT Allocated to Reported Zero-rated Sales I" 66,528,881.12 14,030,253.83 Output VAT Still Due 52,498,627.29 Excess Valid Input VAT Allocated to Reported Zero- - p 3,473,747,474.52 rated Sales 426,388,169.32 6,443,989.88 Divided by Total Reported Zero-rated Sales - -�- .. Multiplied by Total Valid Zero-rated Sales Valid Input VAT Attributable to Valid Zero-rated Sales p --- ------ ��-- ------ � - - - ~ ---- �-- Thus, there exists an amount of P6,443,989.88 representing the valid input VAT attributable to the valid zero-rated sales for the four (4) quarters of CY 2014. Needless to state, the said amount is within the total amount subject of this claim for tax refund, which is P84,228,009.20. Although petitioner carried over in its succeeding Quarterly VAT Returns the claimed input VAT, 69 the same remained unutilized until it was deducted as "VAT Refund/TCC Claimed" in its Quarterly VAT Return for the third quarter of CY 2015. 70 As such, the subject claim no longer formed part of the excess input VAT that was carried over as of the end of the third quarter of CY 2015. Therefore, the possibility that the present claim would be applied to future output VAT liability has been eliminated. 69 Exhibits "P-10.2" to "P-11.2", CTA Docket, Vol. 4, pp. 1939-1946. 70 Exhibits "P-12.1" to "P-12.3", CTA Docket, Vol. 4, pp. 1947-1952.('11

Decision CTA Case No. 9266 Page 70 of70 In fine, petitioner has sufficiently proven its entitlement to a refund or issuance of TCC in the reduced amount of P6,443,989.88, representing petitioner's unutilized excess input VAT attributable to its zero-rated sales for the four quarters of CY 2014. WHEREFORE, premises considered, the Petition for Review is PARTIALLY GRANTED. Accordingly, respondent is ORDERED TO REFUND or ISSUE A TAX CREDIT CERTIFICATE in favor of petitioner the amount of SIX MILLION FOUR HUNDRED FORTY THREE THOUSAND NINE HUNDRED EIGHTY NINE PESOS AND EIGHTY EIGHT CENTAVOS (P6,443,989.88), representing petitioner's excess and unutilized input VAT attributable to zero-rated sales for the four quarters of calendar year 2014. SO ORDERED. Presiding Justice I CONCUR: ~. /-#4--~<L---- CATHERINET. MANAHAN Associate Justice CERTIFICATION Pursuant to Article VIII, Section 13 of the Constitution, 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. Presiding Justice