MERCURY DRUG CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

. � .�. REPURLIC OF TliE PHILIPD11 ~1NES COURT OF TAX. APr.,EALS QUEZON crrv MERCURY DRUG CORI>ORATION, Petitioner, -versus- C.T.A. CASE NO. 5612 COMMISSIONER OF INTERNAL Promulgated: REVENUE, Respondent. JAN Q9 200Jt..,-~-J.:K.~,:t.&I?'-".'..~Ct.H-,ur~ x----- ---- --------------- --- ---- ------- ----- ��----- ----------x I I DECISION Before Us for consideration is a Petition for Review ti.led on April l3, 1998, . r� seeking for a refund of the amount of .P52, 103,333.00, representing oveqn1id corporate . income tax for taxable year J995 arising from erroneous tr~atment of the 20% sales discounts granted to qualified senior citizens on their purchases of medicines, as a deduction fi�om gross income as prescribed by Revenue Regulati ons No. 2 -94, instead of a tax credit as provided under Republic Act 7432 (Senior Citizens Act). The facts of this case giving rise to the controversy at bur m'\:! as f~)llows: Petitioner is a domestic corporation organized and existi.rig under and by vhtue of the l.aws of the Philippines. It is a retailer of medicine'i l:l.Hd other pharmace'..ltical products and operates drug stores nationwide unuer the t- m;i ur.: ;s name and style of . "Mercury Drug." It is duly licensed to operate drugstores ') :t ill : Bureau of Food and Drugs with proper permits and licenses from local gc V!. du tent units and other '' 102

.,,' DECISION- CTA CASE NO. 5612 PAGE2 Petitioner alleged that in the year 1995, it granted a 20% sales discbi.mts amOthl:}ting to P80,158,974.00, on medicines sold to qualified senior citizens pursuant tU Republic Act No. 7432, otherwise known as "An Act to Maximize the Contribution of Senior Citizens to Nation Building, Grant Benefits and Special Privileges and for other Purposes . �~ ln cotnpl.iUl1i;l~ with Section 2(i) of Revenue Regulations No. 2-94, which imp lcin~nts s~~~tion 4 of Republic AGt No. 7432, Petitioner was allegedly constrain~d to treat th~ runount of P80, 158,975.00 representing its 20% sales discounts to senior citizens as �t dedw~tion from gross income as reflected on its 1995 annual income tax .r returh/audi'ted financial statemenw:t. filed on April 15, 1996 (Exh. C). As a result of said deduction, Petitioner paid an income tax due of P 117,137,61 6.00 on taxable income of ?334,678,902.00 (Exhs. C-2, C-6, C-7, D-1 , E-1 & F-1). It is Petitioner's position that Section 2(i) of Revenue Regulations No. 2-94 is a wrongful implementation of Section 4(a) of R.A. No. 7432 since the latter clearly provides that the cost of the 20% sales discounts to senior citizens may be claimed as a tax credit instead of a deduction from gross income. Relying on the clear mandate of R.A. 74~2, Petitioner fil ed on April 15, 1996 with the Respondent a letter protesting the erroneous treatment of the 20% sales discounts to senior citizens as dedt1ctions from gross income rather than as tax credit (Exh. G). On December 27, 1996, Petitioner filed with the Bureau of Internal Revenue an administrative claim for refund of alleged overpaid income tax arising from the erroneous treatment of the 20% sales discounts to senior citizens as deductions from gross income 10:

DECISION- CTA CASE NO. 5612 PAGE3 instead of tax credit in the amount of P52,103 !323 ,00 (Exhs. H w H..3, inclusive) co.mputed a., follows: N ~ , S~la~ P13,895.491,9aO. oo Actd: ZO% S~les Discount to S~nior Citizens 8(1 ,1sa. @14.6b ein,;;M t~i3~~~ P13,975,65o,gM.oo e;t LA:~~5~; Qo~t ~� !� !3 p 2,928,397,228.00 11,763,268,30!J .oo 12,178,833,010.00 Memh � f!(:li ~@ irlV~ ntory, b ~gi!!!i i~l� . P15, 107,230,238.00 ~-" u !'~!1 ~ 1!H'i!S 3,343 ,961,933 .00 'f'~t~! t!l~rchaf1d !�e t;! v;~i !ab!~ for M le Les~ : M~ft ha:-1d l~e Wiv~Mtgry . en~ O ;~J f:l$3 Profit _ _ _ p 2,212,382,61~ . 00 ,~.~cr Miscellaneous Income 88,63f.l;017 .00... ;___:.....~....___ 'fetal H'lcorne P 2,301,018;C36.00 l~~~: OpGiilH!ng Expenses 1,855,302,596.00 ., N ~t !ngf:lffi"' b~fore Income Tax I.AJ\5�~ iMome subjected to fi~al tax p 445,716,010.00 Net T::~xable Income 30,878, ~ 94,_1)0 lncofne Tax Due p 414,837,816.00 Less: 1.) Tax Credit ========�...:~: 2.) Income Tax Actually Paid Income Tax Refundable p 80,158,974.00 p 145,193,257.00 117,137,616.00 197,296,590.00 p (52,103,333.00) Failing to obtain an affirmative relief from the Respondent, Petitioner filed its Petition for Review with this Court on April 15, 1998. In his Answer filed on May 28, 1998, Respondent denied Petitioner's assertions and interposed the following Special and Affirmative Defenses, to wit: '\ "7. In an action for tax refund/credit, the burden is upon the taxpayer to show il!ldlor prove entitlement thereof and failure to sustain said burden in fatal to its case; 8. A claim for tax refund/credit is construed strictly against the claimant since it partakes of the nature of an exemption from l

} 't � \ DECISION- CTA CASE NO. 5612 PAGE4 taxation (Coli. Int. Rev. vs. Ledesma. r;. R. No. L17508, 31 SCJ?.A 95, Jan. 30, 1970); 9. Taxes paid and collected arc deemed to have been made m accordance with law and existihg BIR regulations." Th~ r.iGiltWV~rsy boils down to the two-fold issues of: 1. , Wh ther or. no t ihl.'l 20% sai~ discount granted to qualified senior citizens Gl'i thei!' ~ut~hase� of medicines from the Petitioner should be treated as deduciioil from gross income pursuant to Revenue Regulations No. 2-94 or as a tax credit pursuant to Republic Act No. 7432. 2. Whether or not Petiti~ was able to substantiate its claim for refund. A thorough and scrupulous review of the records of this case reveal that the conclusion of the Petitioner, in so far as the legal aspect of this case is concerned, is more firmly grounded on jurisprudence and amply supported by the evidence on record than that of the Respondent. Remaining undisturbed this point is the decision of this Court, in previous similar cases that the 20% sales discounts granted to qualified senior citizens should be treated as tax credit instead of mere deductions from gross income, thus: )lr' "A cursory review of the wordings of s~ction 4 of Republic Act No. 743 2 would reveal that the law literally intended the cost of the 20% ...�.:.��: discount to be �claimed as tax credit by private establishments. We could not see any plausib1e reason for the respondent to interpret the phrase in a different way. The discount being available for tax credit as stated in the law cannot be made incoherent to mean that such discount be utilized instead as a deduction from gross income and from gross sales as what is provided in RR No. 2-94. To be valid, an administrative regulation must not be in contravention but should conform to the standards that the law prescribes. 1 0._) �, \ . ' J

DECISION- CTA CASE NO. 5612 PAGE S (Tayug Rural Bank vs. Centrai Bank 146 SCRA 120). Its promulgation must be authorized by the legislature. (Philippine Administrative aw, Cruz, 1994 ed., p. 32) RR No. 2-94 which engraved a new meaning to the phrase "tax credit" as referring to the 20% discount which is deductible from gross sales is patently incongruous and a deviation from the plain intendment of the law. It is even repugnant to the common dictionary acceptation of said plu�ase. In declaring that the provisions of RA 7432 prevail over Revenue Regulations No. 2-94, it is important to point out that the cost of the 20% discount shall not be treated as deduction from the gross income of the petitioner nor deducted from its gross sales for VAT or other percentage tax purposes. The benefit that can be derived by taxpayers is the privilege of claiming these discounts as tax credit and no longer as deductions as what other taxpayers have done. They cannot avail of tax credit and claim said discounts as deductions at the same time because this would be tantamount to granting them benefit~ \}lat are already disproportionate to the obligations imposed upon them by vit1ue of said law. This is ~o make clear for both the taxpayers and respondent that the tax credit privilege takes the place of claiming these discounts as deductions pursuant to this Court's stand that Section 2(i) of Revenue Regulations No. 2-94 is null and void and it is Section 4(a) of RA 7432 that will apply in cases of this nature." (Del Rosario Drug Corporation vs. CIR, CTA Case No. 5357, April 6, 1998 cited in Vas Salus Drug Corporation vs. CIR, CTA Cuse No. 5509, Nov. 26, 1999, Baliuag Drug Corporation vs. CIR, CTA Case No. 5365, May 13, 1998, M.E. Holding Corporation vs. CIR, CTA Case No. 5314, Aug. 17, 1998, and Trinity Franchising and Management Corp. vs. CIR, CTA Case No. 5313, Aug. 18, 1998). Confronted with the same issue, the Court of Appeals in the case entitled Commissioner of Internal Revenue vs. Elmas Drug Corporation, CA-G.R. SP No. 49946 promulgated on October 19, 1999, agreed. with this Court's aforequote~ ~ . \_=�.�� :.. declaration that the proyisions of Republic Act No. 7432 prevail over Revenue Regulations No. 2-94, and We quote, thus: "Where the law is very clear, there is no room for interpretation. Section 4 of Republic Act 7432 clearly provides that the cost of the 20% discount may be claimed by Respondent as tax credit and there is nothing more to interpret. l of..'>

DECISION- CTA CASE NO. 5612 PAGE6 The Court of Tax Appeals, in its d cision dated August 27, 1998 co1�rectly ruled that the direct t!OSt or the cost of sales of the 20% discount given to senior citizens is deductible as tax credit." AMtlt th<t !iieCo!1d i:ssue, We find the Petitioner's cause to be replete with facts ~$tabll: �heci by ~vicl~n~e which the Res. ondent failed to refute. AccordinglYs We gtant the clnJ.m. but ofll1 in a reduced amolU!t of P3 7,114,479.00. To tH'o'Ve the fact of overpaymsnt of bcomc tax, Petitioner must be able to establish Lite following: 1. it actually deducted the claimed amount of 20% sales discounts to ~enior , citizens from its gross sales (income) in computing its income tax due for 1995; . '"' 2. it actually paid the corresponding amount of income tax due for 1995 as a result of the deduction of the claimed 20% sales discounts to senior citizens from its gross sales (income); and 3. the claimed amount of 20% sales discounts to senior citizens IS duly supported by cash slips/cash register tape receipts. Evidence presented by the Petitioner reveals that it actually deducted from its gro.es sales the amount of P80,158,974.00 representing 20% sales discounts to senior citizens resulting to a net sales of Pl3,895,491,950.00 which latter amount is indicated in the Petitioner's 1995 audited financial statements as "Sales, Net" (Exh. B-2-a) and in Sectio11 C, Schedule 1 of the 1995 annual income tax section as "Gross Sales During the Year" (Exh. C-1-a). In his testi~1ony, Mr. Jesus Mangrobang, Petitioner's witness, explained the matter in this wise: "ATTY. RAFAEL: Q. And, you mentioned that the petitioner granted twenty percent (20%) discounts for medicines purchased by qualified senior i\ 1 0 '( /

DECISION- CTA CASE NO. 561 2 PAGE 7 cttlzens under the Senior Citizens Law. In 1995j hoW mu~h di3counts did the petitioner grant, Mr. Witness? Mlt. MANGROBANG: A. Vt:. grtulted P80,158,974.00 discount to Senior Citizens, Sir. (TSN, July 30, 1998, page 13) Q. Mr, Witness. you eatHer mentioned that the Sales and Sales DiscolitH� of the petitioner were recorded in this Financia! Stajemerrt1 will yat! please go oV~t this Financial Statement and point to this Hono!'abl9 Court where such recordi ng was made? Mit MANGROBANG: A. It was here recorded in the Statement �Jf Income and Retained Earnings reflected on the Net Sales. The difference between the Gross Sales ancltne Sales Discounts, Sir. ATTY, RAFAEL: Q. And how much was the amount of the Net Sales as reflected in the Financial Statement, Mr. Witness? MR, MANGROBANG: A The Net Sales here was already P13 ,895 ,491.950.00, Sir. (TSN, July 30, 1998, page 17) ATTY. RAFAEL: Q. Mr, W'tness, you earlier mentioned that the Sales and Saies DiscolLnt by th;! petitioner Were also recorded in this Annual !ncorp~ t ax Return, will you please go over this return and point to . thb Hongtable Court where s4~h recording was made? (At this juncture, witness identifies the document.) MR. MANGROBANG: A. It was recorded here in Section C, Schedule 1, Sir. 109

.. ., DECISION- CTA CASE NO. 5612 PAGES ATTY. RAFAEL: Q. And how much was tee . rded as representing the Sales artd Sales Discounts of the petitioner for 1995, Mt. Witness? MR. MANOROBANG: A. The amount ofP 13,895,491 ,950.00, 8 ir. AtTY. RAFAEL: .At this juncture, youi' Honors, may we request that page 2 of Il'!OOlrlo �rax Return under Sectkm C which states "Gross Sales" during the y~al' in the amount of P13,895,49L950.00 be encircled and marked as Exhibit ''C-1-a" for the petitioner, you!" Honors. (TSN, July 30, 1998, pages 23 & 24) ATTY. RAFAEL: . f~ Q. So, Mr. Witness, you want to impress to this Honorable Court that ..... the Net Sales for Financial Statement is the same as the Gross Sales as indicated in the Annual Income Tax Return? MR. MANGROBANG: A. Yes, after deducting sales discounts to Senior Citizen." (TSN , July 30, 1998, pages 25 & 26) Based on the taxable income of P334,678 ,902 .00 (Exh. C to C-3, inclusive), Petitioner paid the corresponding income tax due in the amount of P117,137,616.00. Peti tioner's 1995 income tax liability represents the sum of its: a) quarterly income tax payments for the first t~ree quarters of 1995 in the amount of P53,80 1,860.00 (Exhs. C-2, �� D-1, E-1 and F-1); b) 1995 creditable withholding taxes ufP501,302.94 (Exh. C-2) and c) 1995 final income tax payment of P62,834,453.06 (Exh. C-7). l OD

DECISION- CTA CASE NO. 5612 PAGE9 Be that as it may, there are some evidence on record from which a conclusion can be reached that not all of the claimed amount of P80, 158,974.00 representing 20% sales discounts to senior citizens are duly substantiated by cash slips/cash register tape receipts. In its final report dated June 1, 1999 (Exhs. M & M-1 ), independent auditor Vicente E. R~yes and Associates, through its partner Mr. Rene Amby R~ye3 who was commissioned by this Court, certified that the amount of P86,770,336.97 represertts 20% sales discount~ 2iven by Petitioner to qualified senior citizens for the year 1995, brdken down as follows : January p 4,089,757.54 Februa ry 4,973,275.18 March 6,264,564.80 April 6, 179,193.00 M\y 6,340,215.58 6,978,036.45 Jun~ 7,934,748.29 7,846,144.77 July 8,278,413.55 August 9,098,988.73 9,018,312 .61 Sept~rnber 9, 768,586.47 October P 86,7_70,336.97 November December Total: In support of the said certification, the independent auditor attached thereto monthly summaries (Exhs. M-3 & M-4) wherein the 20% sales discounts to senior citizens were properly itemized based on the auditing firm's verification of the casq .. slips/cash register tape receipts issued by each of the Petitioner's branches (Exh. N::, � .. including sub-markings) and were compared against those that are reflected in Petitioner's 1995 monthly Register of Senior Citizens Sales Transactions print-outs (Exhs. M-6 to M-17). This Court finds these summaries to be in order after examining 110 r

DECI S ION - CTA CASE NO. 56 12 PAGE IO the same together with Petitioner's 1995 Register of Senior Citizens Sales Trartsactloi1s and cash slips/cash register tape receipts. However, after comparing the amounts of 20% sales disco unts to senior d tizt<ns as laimed by Petitioner and as audited by Mr. Rerie Amby Reyes, this Court found out that there were instances when the claimed amounts exceeded the audited arnouhts or vice- verse1. To illustrate, in the January 1995 Schedule of 20% Sales Discounts to Senior Cittzens {Atmex A), the an1ount claim~d by Peti tioner fo r Bambang Branch as recbrded in its i:tegister of Senior CitizeM Sales 'transactions was P17,912.96 while the corresponding audited amount was P18,576.86. Clearly, there was a discrepancy. Such � bei.hg the case, only the claime<t,amount of P17,91 2.96 will be considered as basis for computing Petitioner's refundable amount since it is a rule that taxpayer cannot claim beyond what is prayed for in the petition for review. In the same breath, if the amount as audited and supported by cash slips/cash register tape receipts is lower than the amount claimed in the petition for review, the former shall be used in determining Petitioner's refundable amount as this amount is the one that is duly substantiated. For the year 1995, the lesser of the claimed vis-a-vis audited amounts on a per branch monthly basis amounted to P77,427,023.13 (see Annex B, page 5). Considering the aforesaid circumstances, out of the 20% sales discounts of . P80, 158,974.00 being claimed by the Petitioner fo r the year 1995, only the amount qf P77,427,023.13 was properly substantiated by cash slips/cash register tape receipts which shall now serve as our basis in computing Petitioner's income tax refund. However, this amount will be further reduced since this Court's computation wi ll be based on the cost of the 20% discount and not on the total amount of the 20% discount based on the

DECISION- CTA CASE NO. 56 12 PAG E ll dcdslon of the Court uf Ap- peals in th~ aforequotd ca:'le of Commi~~ ioner of In.terthd - - R~v~uue vs, l!:lmas U~�u~ Corpcr:1don C.A. SP. No. ~9946 promulgated ctl Octoh. ~ ~'Tl-rus th~ cost of the 20% discoUnt represents the actual amouht sp~nt by drug C~)rporations in complying whh the mandate of RA 7432. Wod\:ing 011 this premise, it could Hot have been the intention of the 11:1_\<Vltl@kei'S to grant these companl~s the full afhouat of the 20% discol!!1t as thi~ could be extending to them more than what they actually sacrificed Wi:l~n th~y gave the 20% tH~count tQ senior citizens." c~hw~ the 20% sales discounts to senior citizens is no longer to be treated as a deducHon O:om gross income but rather as a tax ti'edit, it becomes ineluctable tti add badk ,., to its 11el ~ales ofP13,895,491.95 0,00 the amount ofP80,158,974.00 previously deducted . fitHi1 itt!i l.itrDss sales. As !!1timated earlier, only the direct cost of the 20% sales discounts io sertior citi2tetls rtW!Y be allowed as tax ct~dit and not the entire amount of the 20% sales disGOUl'lt~, Hence, only P65, 110;120.00 representing the direct cost of the substft!ltiated um.ount uf'P'{7,427,023.13 may b illlowed as tax credit, computed as follows: Cost of Sales p 11 '763,2~8 . 305 , db Div!d~d by Gross Sales p 13,975.650.924.00 r:sam~ntage of Co~H !..f Sales to Grei% Sales 84."!697% M11!tip!y t;y Adjust~d t.;ih'loUnt of 20% Sales Discounts to p 77 421.023.13 :S;'ir!IQr CitizeM f~l' tile year 1995 (Annex B, page 5) p 65 110 12QQQ . A!!oW@b!e =r~~ Credit After maklt1~ a-recomputation of Petitioner's 1995 income tax liability, this Court:>. fo und out that Petitione; actually made an overpayment of its 1995 income tax by P37,114,479.00, computed as follows: Net Sales P13,895,491 ,950.00 80,158,974 .00 Add: 20% Sales Discount to s,enior Citizens P13,975,650,924.00 Gross Sales '---.... 112

' .. DECISION- p 2, 928, :397,228.00 11 , ?63,268) ~Q5.00 CTA CAS.E NO. 561 2 12 ,178,833,010 .00 PAGE 12 P 15 ,107,230 ,238 .00 Less: Cost df S�!es 3,343,961,933 .00 MSrchandise inventory, beginning p 2,212,382,619.00 Pu rchases Tl:)tal merd18!1dil1e available for sale 88,636,017 .00 L~ss: Mefchandis$ inv@ntory, end p 2, 301,018,606.00 Gro�� Profit 1\dd: Miscellant'lOllS !ncchi e 1. ~.55,302 , 566 . 00 t'otall n~om e p 445,716,070.00 Less: Operating [~)( penst?.S 30,878,194.00 Net l!loome bef- re Income 'iax LG ~s : !rC5hle subjected to rirte l t;1X p 414,837,!376.00 Ne ~ isxabie !r:come 1!1~oifle T~x Due p 145,193,257.00 Less; 1.) tax Credit- Cost of the 20% sales ~82,307,736 . 06 discounts to senior ~i tizen s P 65,1 70, 120.00 F.' (37,114,479.00) 117 ,13 7,616 .00 2.) Income Tax Actually Paid "' Income 1'9~ Refundable - WHEf<.EFORE, in view of all the foregoing, Respondent is hereby ORDERED to REFUND or in the alternative, to ISSUE A TAX CREDIT CERTIFICATE ln favor of the Petitioner i.rt the amount of P37,1 i4,479.00 representing overpaid corporate income tax for taxable year 1995. SO OIIDERED. I � .. I � �~ : ( D i ~!Sefiting) AMANC10 Q. SAGA Associate Judge 11.: . ..

DECIS ION- CTA CASE NO. 5612 PAGE 13 CERTIFICATION I hereby certify that the above decision was reached after due consultation with the members of the Court of Tax Appeals in accordance with Section 13, Article VIII of the Constitution, ~LS'-~. ERNESTO D. ACOSTA Presiding Judge

~i ff j111)/ ANNEXA '' MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS Ja nuar . �w � '.... I Per eg!�t{!r of Per CPA's Sehier O!tizens 1 Sales Trans. Report ~....,_ _ !l'<inl:b �~--.....LJ!~!.l~M-6 to M-17 Exhs. M-3 & M-4 Batnbal'lg 13 17,912.96 p 18,576.86 p 17,912.96 Glori etta 212.65 2 12.65 ~12 . 65 Ki\iooltan !iltl~ Avef'��lS 10,622.76 10,963.12 1(),622.76 Cllbao ~ot>'ll!it> 42,472.22 42,791.46 42,4'12.22 Quiapo Legarda ~<.tstam~l~e 34,405.12 3 3 ,8 9 4 . 7 9 33,894.79 Pai.::o Pat 5 ,2 8 9 . 3 0 5 , 2 78 .3 2 5 ;2 7 8 . 3 2 Past<y Taft 18.463.70 17,963 .63 1'7,963.63 Ka!ehtotlg @~!'leta! 35,807.26 3 5 ,60 2 .9 3 3S,od!l. 93 Sanganda~i1 24,507.67 24,295.21 2 4 ,295.21 Cu!Jao Au~r~ 15,119.21 15,818.33 13aot;,q:an (ll.!irini:> 35,108.61 34,204.58 ~ ~; 1 i9.21 M; ' l �~. P. R~ :2.i 34 .~04. 58 Recto Avet1id;;, 12,509.46 12,1 03.69 12,1 03.69 Magallanes rrab~jo 51,847.35 5 2 ,7 7 2 . 17 51,84? .35 B!umentrltt Av~r.!~a \,1flaiobos 7 ,2 1 3 . 5 6 6,760.01 6,760.01 Enn!ta 46,752.99 48,946.22 46,1~:2. 9g_ Sic. Cti~to 26.007.91 26,078.98 26, 007.91 GreeohHis SanJvan � t"> 18,554.90 18,404 .88 18 ,4 0 4 . 8 8 14,923.34 15,033.74 14,923.34 Pasay U!Jet1aci 21,030.64 21,037.52 21 ,030.64 toflljroe:oicl'll.ii 5,236.08 5 ,232 .37 5,2j!l,37 Pa~ii;J Mutya 47,813.38 47,759.12 47,759.12 Cubao Qulf!f'\o 52,470.95 52,295.01 51,295.01 GW'I.tla !u!}~ Bac~aran Airpo:t 38,941.62 38,600.16 38,600.16 E$pli1M 111 ,343 .65 111,032.06 111 ,032.06 Marikirl& Coflc!.>!i)ciofl 15.409.26 14,827.94 14,S1 7 .9 4 Pasig M11bll1i Mul~.i:lofl f:i~~ 39.895.28 39,409. 10 39,409. 10 t.=:a.mshaw 16,883.99 16,979 .04 16 ,8 8 3 . 9 9 Banaue 12,649.89 12,928.50 12,649.89 CaVitfl 14.107.10 14,195.72 14,107.10 B!Mh Pl~ta Riiiil 38.829.02 3 8 ,0 2 3 .51 38,023.51 MaloiO!lo f.lhaza 44 ,528.61 44 ,343.75 44,343.75 Afabang MonWiano 46,280.65 46,403.37 4 6 ,2 8 0 ,6 5 Calamba Crossing Rosar16 3.944.48 4 ,6 8 5 .6 0 3;944.48 Binakayafl 13,174.92 1 3 , 8 2 0 .6 9 13,174.92 Malib<~ y 32,901.33 33,678.28 32,901 .33 Central Marke! 13 ,5 5 6 , 1 7 13.244.78 13,244.78 41.934.23 40,106.79 40,106.79 Priti l 23.496.53 24.401.90 23,496 .53 1 7 ,2 5 7 . 8 2 17,082.78 17,082.78 Sta. Mesa V. Mapa 11 ,541.04 11,985.25 11 ,541.P,.~ Maril<lna del~ Paz 42,064.05 4 0 ,762.51 40,782.5 1 12,923.83 13 ,2 1 8 . 3 4 12,923.83 Murphy 6.688.64 7,044.80 6 ,6 8 8 . 6 4 Del Monte 6, 185.90 Nepa Q . Ma.rt 5 ,8 2 3 . 9 9 5 ,823.99 Northbay 18,443.39 18,371 .53 18,371 .53 Pat:o Pedro Gil Sli oppesvl lle 45.293.29 45 ,2 9 3 . 7 5 45,293.29 Quiapo R. Hidalgo 1 3,8 1 8 .3 9 12,609.85 1 2,6 09 .8 5 Kalookan Monumento 15,026.70 11.193.95 11 .193.95 Anti polo 22,712.80 22,888.41 22,712.80 ;' 11 ,314 .64 11,328.27 11 ,3 14.64 26,356.23 2 6 .518 .01 26 ,356.23 47 ,590 .20 47,111 .12 47 ,1 11 .12 7,697.68 7,566. 12 7.566,12 28,700.70 2 8 ,3 1 5 .0 0 28,315.00 13,976.09 13,526.92 1 3 ,526 .9 2 '/ page 1 of 4 115

ANNEXA MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS Per Registet� of . January 199& ShotJid-be Basis of Senior Citizens Per CPA's Refundable Amount Sales Tran s. Report Branch (Exhs. M-6.to M-17) (Exhs. M-3 & M-4) San Pedro 47 ,205.40 46,657.77 46,651.77 Park Square I Novaliches P!aza 24,912.36 24,775.39 24,775.39 Retire Kalookan 11th Avem.te 9,910 .01 9 ,364 .61 9 ,364. 61 Meycauyan Plaza Sta. Ana 5:�, 153.63 51 ,811 .26 51 ,811 .26 Muntlnlupa Ali Mall 11,675.58 11,552.65 11,552.65 Scout Borromeo Edsa Centm.l 14,425.39 14,745.87 14,4:25.39 Zapote Blum . Oroqufeta 21 ,751 .61 21 ,572.43 21,572.43 Los Banos � Binan Paterno 22 ,253 .91 22 ,528 . 16 22, 253.9 1 Parana que Edsa West 39 ,240 . 14 38 ,044.53 38,044.53 Sta. Mesa Magsayl!;ay Sta. CnJZ 84,540.46 83,914. 03 83,914 .0 3 Karuhatan Nolasco 24,418.29 24 ,221 .04 24,221 ,04 Pasay Burgos Plaridel 31 ,564.17 29,729.11 29 ,?29.11 Cloverleaf Sucat 10,066.49 9 ,877 .08 9,877 .08 Cainta Junction Sinlloan 30 ,479.40 30,1 61 .54 30,161.54 Escolla Broadway Centrum 13,040.65 13 ,0 7 6 .35 13,040 .6 5 Gil Puyat Washington � 31 ,169.68 30 ,829.68 ilf' Malanday Edsa Ubertad 30 ,829.68 Tanay Maypajo - ,,, 60 ,95 7.09 60,479.12 60 ,479 .1:2 Malinta Naic 11 ,561 .23 11 ,638 .25 11 . ~e1.23 U.N. iaft Kalentong Pershing 19,348 .84 18,910.66 18,910.66 Sta. Maria Calamba Pabalan 11 ,856 .19 11 ,924.00 11,856.19 ... Recto Quezon Blvd . Balagtas 14,917.08 14,145.04 14,1 45.04 Novaliches Susana Taytay 31,903.45 29 ,904.59 29,904 .59 Recto Soler Harrison Plaza 14,040.19 13,926.58 13,926.58 Gil Puyat � Urban 2.841 .19 2,809 .52 2 ,809 .52 Masinag Q . Plaza 53,443.49 52 ,509 .0 8 52 ,509.08 Alabang Highway Pasong Tamo 18,073 .65 15,547.37 15,547.37 Edsa Pioneer Kalookan Plaza 4,340 .63 4,589.17 4,340 .6 3 Novaliches Quirino Landmark 6,151.98 6,158.39 6,151 .98 43 ,933.84 39.82 1.58 39,821 .58 8,716 .96 9 , 177.62 8 ,716 .96 13,194.70 12.560.02 12,560 .02 24 , 176.6 2 25.290.07 24,17�. 62 8 ,905 . 11 9,160.70 8,905.1 1 7,793.56 7.408 .00 6,227.87 6,23 0 .00 7,408.00 29,038.72 13,888 .27 6,227 .8 7 99.00 99 .00 22,836.20 24,317.00 13,888 .27 18,936.87 20,388.60 14,81 9. 67 14,746.61 99. 00 2,520.92 2,5 14.06 22 ,836 .20 15, 139. 11 17. 394 .62 10.229.97 10,112.08 18,936 .87 . l ,_'',.. 17,11 2.10 17.24 3 .83 9,560 .33 9,088.30 14,746.6 1 18 ,967 .27 30,094 .92 18 .23 4.70 2,514.06 .'' ;. 10,560.41 29 ,8 35 . 17 51 ,365.19 11.336.87 15,139.11 15,065.89 49,994.66 17,860.30 15,951 .16 10,112.08 5,864 .81 16,4 10.78 21,497 .32 5 ,85 8 .2 2 17,112.10 6 ,697 .24 2 1,284.54 19,324.30 6,593. 06 9,088 .3 0 19,309.99 18,234 .70 29 ,835 . 1 7 10,560 .41 49,994 .66 15,065. 89 1 6,410 .7 8 5 ,858 .22 21 ,284.54 6,593.06 1 9,309 .99 l lt~ page 2 of 4 .. ,.

i.'� . ANNEXA MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS January 1 99 5 Per Register of S h o u ltJ�b e Basis of Senior Citizens Per CPA' ~ Refundable Sales Trans. Report Amd~nt ~raneh _(Exhs, M-13 to M-17) (Exhs. M-3 ~Jll1-4) Morong 5,036. 16 5,366 ,67- 5,036.16 6,740.75 Edsa Shaw 2 e ,3 3 2.72 6,789.31 6,740,75 3b,235.67 Farmers' Pl~tta :'30 ,480 .14 25,800.50 2 5 ,0 0 0 .6 0 48.006.94 Fairview 27,979.20 29,902.02 211 ,9 0 2 .02 8 ,478. 79 Quezon AV!imuili 16, 35 7 .8 7 31 ,834.80 30,480.14 11,464.90 Ka lookan Go!ei:oc:~ 5,861 .33 32,91 5.39 32,915.39 Edsa MayfloWillr ~5.717.77 29,049.70 21,979.20 Pasay Rotonda 24,896.47 8,336.5:j 8 ,3 3 6 . 5 3 6 8 , 2 5 7 .2 5 Roosevelt 36,916.92 9 ,7 6 3 . 9 8 9 ,763.98 39,081 .89 Lagro 2 4 , 7 1 0 .0 3 11 ,375.72 1 1 ,3 7 5 .'72 3 2 ,0 2 7 .6 6 Quiapo Pl!!I~Ml'! 17 .4 1 7 .8 7 6,114.93 5,S6i.J3 19.145 .3 6 Better living 42,820.73 37,314.39 35,717.77 13,984.42 Pateros 1 7 ,2 0 8 .4 7 28,382.16 .24, 8 9 6 . 4 7 37 ,303.51 Las Pinat: 14 ,38 6 .9 5 6 7 ,2 9 5 . 4 2 67,295.42 20,064 .93 Bacoor 16,376.07 36,136.61 3 6 ,136 .61 5,405.64 lmus Cavite 8 ,762.93 37,713.95 37)'13.95 k 14, 187.59 Marildna J . P. tti~l . ~,~ 17,510.65 2 5 ,2 9 6 .01 24.710.03 62,234 .55 Tandang Sora 17,211 .01 32,403.17 3 2 ;0 2 7 .6 5 12,520.17 Gil Puyat � Oian 3,310.61 17,495.73 17',417.87 2 , 1 3 9 .0 5 Edsa Ortigas 19 ,0 9 7 .5 8 19,091.58 161.95 Ayala Alabang 3 ,294.50 4 2 ,9 6 6 . 4 4 4 2 ,8 2 0 .73 3 ,3 9 3 .21 Silang Cavlte 21 ,079.68 14,299.75 13 , 9k14 . 4~ 2 ,8 9 2 . 1 4 Pasi9'-S~n Joa~u1r1 11 .533.71 15,746.81 15,74tM1 12,205.70 Park squ~ar~ ii 9 8 ,7 2 8 .9 3 33,476.06 33;4'?6.06 1,1 91.17 Laong Laal'l 7,965.07 14,311.42 14,3n.42 2,264. 14 Sta. Rosa 3,035.56 19,971 .90 19. ~71. 90 5 ,252.77 Cainta Parola 9 , 7 2 3 .8 6 14,585.85 1:f,585.85 1,601 .76 A. Amaiz 14,652.84 5,41 0.17 5,405.64 621.53 Gag;:llal'!gi n 929.65 8 ,9 3 7 .7 0 8,'762.9:3 2 8 ,0 0 9 . 7 5 Edsa P!atl'! 14,197.53 14,181.59 16 ,9 9 9 .0 8 16 .~99.08 Meycauyal'l Highway Di!iman Cltim~i! 61 ,714 .88 61 ,714.88 Malabo!'\ riUiong Ouaht 18, 6 5 4 .5 7 17 , 211 . 0~ Commonwealth Got~~co Kalookan S~mson Ftoad 12,667.45 12,520.17 Navotas 3 ,4 6 9 . 9 8 3,3 10.61 Cash & Cttrry 2, 101 .88 2 ,101 .83 Cebu � LMn t<Jat 161 .95 161.95 �r. Cebu - Ju�m LUtii! 3,2 13.86 3 ,2 1 3 .86 Cagaysn Neri 3,415.3 1 3 ,393.21 .c.; Davao Quirtno 2 0 . 0 2 8 .8 7 20,02897 .:. . 2,967. 76 2,892.14 X .. Tacloban Salazar Davao S~m Pedro 11 ,406.56 11 ,406.56\ >-� ':�� Iloilo Va l ~ria 12,121.75 12,121.75 ' Davao lapu-Lapu 95,995.89 9 5 ,9 9 5 . 8 9 Bacolod Libertad 1,265.27 1,191.17 Zambo, Veterans 7 ,9 9 4 .0 6 7,965.07 Cata. Magallanes 2 ,568.04 2,264.14 Ce.gayan J . Borja 2,617.29 2,617.29 Davao C.M. Recto 5,112.40 5,112.40 9 ,6 7 7 .0 8 9,677.08 Dawo Bankerohan 1,374.63 1,374.63 17,1 91.40 14,652.84 Gen. Santos - Acharon 674.76 621 .53 lacloban Burgos 9 2 9 .6 5 929.65 27,579.39 27,579.39 Cebu Carbon Bacolod Araneta 1 1~-) page 3 of 4 ... I

ANNEXA MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS January 1995 Per Register of Should-b~ Senior Citizens Per CPA's Basis of Refundable Sales Trans. Report ~mount Branch (Exhs. M-6 to M-17) (Exhs. M-3 & M-4) Ozamis Zamora. 8,647.63 7,573.06 7,573 .06 69,935 .69 69,981.95 Iloilo iznart 6 9 ,9 3 5 . 6 9 3, 4 10.62 3,458.40 onnoc Rita! 6 ,0 7 6 . 9 3 4 ,3 5 3 .31 3 ,4 1 0 . 6 2 5,671.73 6 ,265.52 Cagayan Carmen 18,535.76 18 ,6 5 1 . 1 6 4 , 3 53 .31 16.499 .60 16,332.84 Zambo. C!imaco 26,3 16.56 1 4 ,0 1 9 .2 5 5,671 .73 :26,2 4 5 .7 4 23,203.54 Cebu Puente 10,029.44 9 .8 5 0 . 4 3 18,535.76 10,132.50 1 0 ,0 4 9 .7 0 Dumaguete 6,741.40 6,366.71 16,332.84 2 ,0 1 5 .3 0 2 ,1 3 3.71 Butunn 13 ,5 1 4 .01 1 3 ,1 0 7.31 g,Q19.25 23,234.88 2 2 ,7 3 4 . 1 4 Tagbilaran 2 ,8 8 5 . 9 4 3 ,043.26 2 3 ,2 0 3 .5 4 2 , 0 7 0 .2 6 2 ,0 1 8 .5 0 Cota.bato Plahl 2.715 .49 1,833.52 9 ,8 5 0 . 4 3 11 ,823 .03 12,516.40 Tacurong 51 ,528.07 50,881.74 1 0 ,0 4 9 .7 0 3 ,371.49 3,163.09 Catbalogan 79,198.32 79,621 .38 6,366,71 33,299.39 35,197.41 Pagadit).h 12,051.29 12,382.67 2 ,015.30 1 6 ,7 0 8 .0 4 15,898.10 Iligan 2,267.70 2,333.56 13,107.31 13 ,7 9 5 .0 3 14,221.75 Koronadalluli.uata 2,172.63 2,202.43 22,734.14 5 ,060.58 5,200.08 Tagum 2,166.52 2,078 .28 2 ,8 8 5 .9 . f 10,459.37 10,339.82 Tabunok _,.. 14,036.06 13,657.99 2,018.50 1,382.35 1,273.96 Cag. Catmsn Pub. Mar.'-et 15,395.57 16,867.43 1,833.52 10,786.34 10,045.13 . Gen. Santos - Pioneer 3 ,5 5 3 . 9 3 4,412.04 11 ,823.03 869.95 191.23 Kalibo 4 ,3 7 6 . 0 6 3,966.18 50,881 .74 1,130.03 1,130.07 Martdaue Highway 3,163.09 8 .3 7 8 .37 Roxas McKinl$y 79,198.32 La Paz:l!oflg 3 3 ,2 9 9 . 3 9 lligan Palao 12,051.29 Malaybalay 15,898,10 Valencia Poblaeiofl 2,261. 70 Cagayan U(,iisah 13,795.03 Matl Mablni 2,172,63 Koronadal Allman 5 ,0 6 0 .5 8 San Carlos City 2 ,0 7 8 .2 8 Davao � Oigos 1 0,3 3 9 .8 2 Iloilo Mabin! 13,657 .99 Calbrayog 1,213.96 San JO!'le Antique 15,395.57 Cagayan Oiitneftla Cogon 10,045.13 Midsayap 3 ,5 5 3 . 83 Lapu-lapu 19 1.2:1 Cotabato Slnsuat 3 ,966.1 '8 Roxas Roldls 1,130.04. .; . Butuan J. Satorre ~.3t Gr<!fld Total � 20% Sales Discou~ts given to Senior ,1 ~:!... Citizens in 1995 (ihclusiv~ of 10% VAT) p 4, 161,762.01 p 4,089, 757.54 p 4,047,391 .25 Grand Total � 20% Sales Discollhts given to Senior 3, 783,420.01 p 3,717,961.40 p 3,679,44!:1.59 Citizens In 1995 (exclusive of 10% VAT) p :=�-==- '\

ANNEXA ' MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS February 1 995 Per Register of Should-be Basis of Senior Citizens Per CPA's Refundable Amount Sales Trans. Report Branch (Exhs. M-6 to M-17) (Exhs. M-3 & M-4) Bambang p 16,944.88 p 16,620 .39 p 16,620.39 Glori etta 27 .00 Kalookan 9th Avenue 11 ,455.16 11 ,381 .12 11 ,38 1.12 Cubao Romulo 59 ,2 99 .00 57 ,880. 30 57 ,880 .30 Quiapo 53,149 .71 52 ,421.04 62 ,421.04 Legarda Gastambide 5,780.47 6,145. 23 5 ,78 0.47 Paco Paz 20 ,025 .07 20 ,084 .07 20, 025.07 Pasay Taft 45 ,926.43 45 ,470.42 45,4 70.42 Kalentong Genera! 39,139.23 38 ,470 .70 38,470.70 Sahgandaan 25 ,407.25 25 ,094 .02 25 ,0 94.02 Cubao Aurora 40 ,697 .64 40 ,778 .60 40,697.64 Baclaran Qulrlno 16 ,725 .61 16,562 .56 16,562.56 Makati J . P. Rizal 49.381 .13 49,170 .99 49 , ' i i0 .99 Recto Avenida 6,484 .15 6 ,490 .68 6,48 4.15 Magallanes 67 ,045 .99 67 ,568.37 67 ,045.99 36 ,859 .60 37 ,551 .60 33,859.60 ~ Trabajo Blumentritt Avenida _.,., 26,894.76 26,302 .28 26 ,302 .28 Villalobos 22,298.42 21 ,723.89 21 ,123. 89 Ermita 25,310 .05 25 ,433 .87 25,310.05 Sto. Cristo 7,803 .55 7,98 1.09 7 ,80 3. 55 Greenhills 65 ,92 0 .2 4 62 ,755 .80 62 ,755 .80 San Juan 59,399.93 59 ,361.37 59,361.37 37 ,005 .77 38,417.65 37,005.77 Pasay Libertad Congressional 97,865 .01 98 ,165.65 97,865.01 21 ,763.46 22,289 .73 21 ,763.46 Pasig Mutya 48 , 174.07 49,151 .36 48 ,174 .07 20.513 .99 21.328.66 20 ,513 .99 Cubao Quirlno Guadalupe Baclaran Airport 15,569 .77 16,767 . 12 15,569.77 18,788.67 18,226.60 18 ,226 .60 Espana Marikina Concepcion 48 ,869 .44 48 ,800 .76 48,800 .76 Pasig Mabini 49 ,746 .96 49 ,760 .99 49 ,746 .96 Malabon Plaza 40 ,990.97 40,286 .79 40 ,286 .79 7,034.60 7 ,758 . 13 7,034 .60 Earn shaw Banaue 19,461 .28 19,553.75 19,461 .28 Cavite 40 ,919.53 40,89 1.14 40,891.1 4 15,344.87 15,725 .70 15,344 .87 Binan Plaza Ri2al 45,969 .07 44 ,974 .98 44,974 .98 25 ,646 .25 25 ,548.08 25,548 .08 Malolos Plaza 21 ,810.30 22.252.93 21,810.30 12,151 .98 12.138.10 12.138.10 Alabang Montillano 49 ,922.91 49 ,089. 11 49 ,089 . 11 16,466 .30 16,186.11 16, 186. 11 Calamba Crossing 15,423.02 16.209 .66 15,423. 02 11.498.85 10,624.45 10,624.45 Ro sario 23 ,046.13 22,999 .91 22 ,999.91 Bi nakayan Mallbay Central Market Flritil Sta. Mesa V. Mapa Marikina dela Paz 42.957 .86 42,582.44 42,582 .44 Murphy 18.217 .05 18,092.25 18,092 .2 5 Bel Monte 19,550.80 19,802 .88 19 ,550 .80 38,301.91 38,546 .26 38,301 .91 Nepa Q, Mart 11,065,80 10,6;!6.22 10 ,8 26 .2 2 30 ,:1 ' O,Oil Northbay 36,~ 13 4 . 6() !36 ,:ilt!O. 4 64 ,320 . ll Paoo P4dro Gil 54 ,320.6 Shoppesville 54 .5 6 .4 1! 8 ,124.04 8 ,124 .04 8.542 .23 36,188.55 Quiapo R. Hidalgo 36 ,188 .55 36 ,530.15 14,739.12 Kalookan Monumento 15,182.07 14,739 . 12 Anti polo 11 8

ANNEXA MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS _ _ _ _ _ _ _...:.F_;:e b r u -=a...:.r..J_...�;1_ ...:.9:....9::....:.5-....------l f-� Per Register of Should�be Senior Citizens Per CPA's Basis of Sales Trans. Report Refundable Branch (Exhs. M-8 to M-171 (Exhs. M~-3!.:&~M~-4:!I..l___.:::::A:..:_m:_:::�o~u::.n:~t-...l San Pedro -,., 52,166.42 52,435.93 52,166.42 Park Square I 28,468.80 29,795.43 2 8 , 4 6 8 .8 0 Novaliches Plaza 2 2 ,802 .64 23 ,003.17 2 2 ,8 0 2 . 6 4 Retiro 54,317.59 5 4 ,3 9 9 .9 3 54,317.59 Kalookan 11th Avenue 11,918.47 11 ,839.51 11 ,839.51 Meycauyan Plaza 15 . 4 8 5 .9 7 15,107.41 15 , 107.41 Sta. Ana 34,263.33 34 ,751 .22 3 4 ,2 6 3 .3 3 Muntinlupa 23 ,52 1.91 23 ,6 28 . 15 Ali Mall 41 .264.51 41 ,111 .78 23 .521 .91 Scout Borrorneo 97 ,878.29 98.313 .33 41 ,111.78 Edsa Central 18,972.64 18,906.62 97 ,878.29 Zapote 42,645 .75 41 ,913.85 18,906.62 Blum. Oroquieta 15.96 1.88 15,453.33 4 1 , 9 1 3 .8 5 Los Banos 40.223 .98 3 9 . 5 5 9 .81 15,453 .33 Blnan Paterno 13,532.26 13 ,3 8 0 .6 9 39,559 .81 Parana que 34,238.85 35,299.53 13,380.69 Edsa West 7 7 , 1 5 4 .5 9 77,897.34 34.238 .85 ;If Sta. Mesa Magsaysay 13 ,3 6 9 .01 13 ,4D8.48 Sta, Cruz 39,534 .80 39,676.22 7 7 , '154.59 Karuhatan 1 4 ,0 9 6 .7 2 14 ,0 7 1 . 0 3 13,369.01 16 ,2 31.44 13 .8 8 0 .0 6 3 9 ,5 3 4 . 8 0 Nola~co 43,961 .94 43 ,961.40 14,071 .03 1 3 , 8 4 3 .5 3 13 .7 9 9 . 4 2 1 3 ,8 8 0 . 0 6 Pasay Burgos 3 ,5 6 8 .72 4 , 2 3 8 .8 2 43,961.40 Plaridel 6 4 . 0 4 2 .91 67,446 .74 13,799.42 Cloverleaf 21 ,654 .55 2 0 ,3 6 2 . 7 2 3 ,5 6 8 .7 2 Sueat 9 ,2 7 9 .26 8 ,701.25 64,042.91 Cainta Junction 10.275 .26 10.353.44 20,362.72 Siniloan 48 ,341.41 43,422.29 8 ,701.25 Escolta 13,858 .85 14 ,0 0 3 .7 6 1 0 , 2 7 5 .2 6 Broadway Centrum .1 3 , 4 56 .7 7 13,325.82 4 8 , 3 4 1.41 Gil Puyat Washington 3 7 ,6 7 3. 5 0 3 8 ,427.14 1 3 ,8 5 8 . 8 5 Malanday 9,760 .36 10,163.49 13.325.82 Edsa Libertad 10,899. 33 10,937 .31 3 7 ,6 7 3 .5 0 Tanay 11.035.33 11 ,010.92 9 . 7 6 0 .3 6 Maypajo 1 7 .9 7 4 .01 1 7 ,8 3 3 .6 2 10,899 .33 Malinta 26,366. 9 3 2 6 ,35�>.55 11,010.92 Naic 25,212.33 25 ,535 99 17,833.62 Kalentong Pershing 21,036.93 19.623.02 2 6 , 3 5 9 .5 5 Sta. Maria 5 ,210.40 4. 971.38 2 5 ,2 1 2 .3 3 Calamba Pabalan 18,803.16 1 9 ,6 2 3 .0 2 Recto Quezon Blvd. 12 ,2 4 3 . 8 7 18 , 603.~: 3 4 ,971 .38 Balagtas 18,737 .87 18. 603 .33 Novaliches Susano 16,103.63 12 .354.E7 12,243.87 Taytay 30,055.20 18 ,7 3 7 . 8 7 Recto Soler 31,135 .9 1 1 8,82 9 . 0 . ~ 16.103.63 Harrison Plaza 9 ,0 6 8 . 7 0 2 8 ,9 1 2 .3 7 Gil Puyat - Urban 4 7 ,3 2 4 ,6 6 16 , 9 9 1 .9 : 31.135.91 Masinag 11, .l.tf& 28,9 i2.3i 8 ,935.39 Q, Plaza 17,903 .84 3 1.148.05 A!'b�nt~ I"'IQhwny 5 ,550.70 47 , 06~ : 19 Pasong Tamo 20,34:'3 .6 3 8 ,935 .3 9 Edsa Pioneer 12,2f 2.99 4 7 ,0 5 8 , 1 9 1'f,(li) ' ' Kalookan Plaza 19,6: ) .72 17 , ,-' ,4 17 ,5 0 2 .5 0 Novaliches Qulrino 6, 1~ 2.80 17,502.50 Landmark 5 , 5 5 0 .7 0 Morong 5,604 .71 2 0 ,3 4 3 .6 3 20,463.08 1 2, 2 6 2 .9 9 12.505.68 19,630.72 19,640.68 6,192.80 6 ,703.80 1~ page 2 of 4

ANN EX A MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS Febru a ry 19 !) � -"'-'-- Per Register of Per CPA's I Should-be Senior Citizl!!!ls Basis of Refundable Sales Tr<r.hs. Report 1 A111t~ tiii t Branch (Exh s. M-5 !0 M-17) (E xh s. M-3 & M-411 Edsa Shaw 10,228.74 10,137.46 10 ,137.46 :;?, 144.47 36,08 1.50 ~(j.081 . 50 Farrtl&t!>' Pl~za 30 ,0 6 2 .87 30.377. 19 30,Q52.87 37,599.30 36, 819 .82 36,81 9.82 Fai!Vi ew 5 1,024.99 50 ,255.52 50,285.52 3 2 .953 .81 32 ,928 . 17 :J2 ,9 28 . 17 Quezon ft.vEIIiut 9,27 1.98 9, 238.75 9,4!33.75 Kalookan Goteseo 14,985 .50 14,952 .65 14 !95 2 .65 14 ,420 .58 15,091 .14 �14,420 .5 8 Edsa M~yflower 5,02 1.00 5 ,5 74 .58 5,021 .00 44,051 .02 Pasay Rotenda 44 ,095.79 44,051 .02 34,153. 80 3 4 ,3 43 .61 34,153.80 72 ,468.91 Roosevelt 73 ,145 .27 72,468.9 1 38 ,0 3 1.20 38,85 1.06 38 ,031.20 52,268. 9 Lagro 52 ,26 8 .4 9 52, 954.01 15, 799.50 ., 15,799 .50 17,0 0 6 .81 Qu!<!po Palanca 45 ,66 6 .80 45 ,313 .22 45,3 13.22 19,024.07 18 ,885 .28 18,885.2-8 Better Livihg 22,783 .21 22,879.38 22,783,21 49,668 .54 49 ,643 . 11 49 ,64 3 .11 Pateros 2 1,387.12 20 ,425 .7 6 20 , 425 .7 6 15 ,443 .81 15, 724 .91 15,443.81 Las Pinas 35,728 .88 32 ,859 .20 32 ,859.20 26 ,1 92.59 26 ,485 .23 26,192 .59 Bacoor 22 ,682 . 13 22 ,917 .83 22,682 .13 16.711 .35 17,369 .33 16,71 1.35 lmus Cavite 6,713 .15 6 ,380 .38 6,380.38 12 , 147.43 11,948 .40 11 ,948.40 Marikina J . P. Rlzal 21 ,728.62 22, 625 .0 1 21 ,728.62 19,841 .86 18,803.29 18 ,803 .29 Tandang Sora 74 ,082.44 72.414 .33 7 2 ,414 .3 3 24 ,859.06 24 ,520 .86 24 ,520 .8 6 Gil Puyal - Dian - '"' 26 ,406 .59 27 ,050 .63 26 ,406 .59 Edsa Ortigas 4,751 .34 5,015 .71 4,751 .34 17.904.63 18,02 1.89 17,904.63 Ayala AJabang 8 ,325 .73 9.274 .10 8,325 .73 Sll~ng Cavltte 106.00 159.00 Pasig-San Joaquin 3.991. 15 2.248 .97 Park: Squar~ II 27,987. 35 6 ,30 4 .29 Laohg Laan 19,517 .84 17,639 .7 9 Ste.. Rosa 122 ,34 2. 12 Ce.lnta Parola 2,752.56 10,224. 16 A. Amaiz 3,983.37 GaQalangin 3 ,473 .60 9,060.26 E:dsa Plaza 9 ,384 . 17 M~ycauyan Highway 2,485 .85 20 ,606 .96 Oi!iman Citimall 1,603 .8 3 Malabon Hulong Duaht 220 .00 Commonwealth Gotesco Kalookan Samson Road Navotas Cash & Carry Sta. Mesa II S/S Sucat Self Service Cebu - Leon Kiat 4,077.63 3,991 .15 1,84 5 .15 1,845 .15 Cebu - Juan Luna 27 ,834.04 27,834 .04 5, 083.48 5,083.48 Cagayan T. Neri 19 , 114 .8 0 19,114.80 Davao Quirino 17,686 .79 17,639 .7 9 122.278 .83 122 ,278 .83 Tacloban Salazar 2,661 .93 2,661 .93 Davao San Pedro 10,552 .23 10 ,224 .1 6 3 ,926 .0 0 Iloilo Valeria 3,926.00 3,331 .77 3,331 .77 9 ,0 48 .9 3 Davao Lapu-Lapu 9,048 .93 9,384 .17 10,838 .41 2,44 3. 36 Bacolod Libertad 2,443 .36 20 .606.96 20 ,93 6 .96 1,603.83 Zambo. Veterans 1,984.52 Cota . Magallanes 220 .00 3 8 0 .48 Cagayan J. Borja Davao C.M. Re cto Davao Bankerohan Gen. Santos - Acha.ron Tacloban Burgos Cebu Carbon 1 21 page 3 of 4 - 1' .

o� ANNEXA MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTACASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS February 1995 Per Register of Should�be Basis of Senior Citizens Per CPA's Refundable Amount Sales Trans. Report Branch l�xhs. M-6 to M-17) (Exhs. M-3 & M-4) Bacolod Araneta 35 ,885.10 36,844 .82 35.88G . 10 13,434.87 13,421.25 13,421.25 Ozamis Zamora 95 ,585.12 95,940.66 95 ,585 . 12 Iloilo lznart 8,158.48 8,026.41 8,026.41 4 ,834 .24 5,095 .80 4 ,8 34 .2 4 Ormoc Rizal 6,640.49 6 ,696.85 19,927.82 20,015 .58 6 , 640.4~ Cagayan Carmen 22,271 .02 22 ,024.44 19,422.73 19,46 9 .0 0 19,927.82 Zambo. Climaco 19,093.54 21 ,316 .38 22 ,024.44 11 ,143.62 11,085.22 19,422.73 Cebu Fuente 7.404.71 7,087.54 19,093.54 6,377 .47 7,124.21 11 ,085.22 Dumaguete 2.091.11 2,448.52 9,302 .10 9,616.30 7 .08 7.54 Butuan 19,548.68 19,306 .80 6 ,3 77.47 2,999.65 3 ,0 5 9 .91 2,091.11 Tagbilaran 1,545.46 1,725.27 9 ,3 02 . 10 3.128.23 3,360.86 19,306.8cf Cotabato Plaza 10,1 19.77 10,129.78 2,999.65 36,726.6 1 37,319.15 1,545.46 Tacurong 3.805.90 4,132.82 3,128.23 75 ,612.48 72,893.95 10,119.77 Catbalogan 40.379.96 41,218.84 36.726 .61 14,120.61 14,132.49 3 ,805.90 Pagadlan 13,243.17 13,394.54 72,893 .9 5 6,769 .0 2 6.220.14 40 ,379.96 lligan 14,480 .98 13 ,753 .0 4 14,120.61 2,308.08 2,284.44 13,243. 17 Koronadal Zulueta 6,147.36 5,887.00 6 ,22 0 . 14 1,822 .14 1.774.73 13.753.04 Tagum 9,285 .72 8,551.92 2,284.44 19.850.44 19,821 .71 5,887.00 Tabunok - '"' 2 ,315.42 2.597.16 1,774 .7 3 Cag. Carmen Pub. Market 20 ,037.93 19,480.57 8,55 1.92 17,574.44 17,874 .3 4 19.821 .71 Gen. Santos - Pioneer 3 .869.24 3 ,940.40 2,3 15.42 205.03 19,480.57 Kalibo 139.60 6,527.24 17,574.44 6.659 .2 7 22,285 .0 9 3 ,869 .24 Mandaue Highway 24 ,271 .63 139.60 Roxas McKinley 6,527.24 22 285.09 La Paz Iloilo Jligan Palao Malaybalay Valencia Poblacion Cagayan Lapasan Mati Mabini Koronadal Alunan San Car1os City Davao - Digos Iloilo Mabini Calbayog San Jose Antique Cagayan Osmena Cogon Midsayap Lapu-lapu Cotabato Sinsuat Roxas Roxas Grand Total - 20% Sales Discounts given to Senior p 4,979, 785.32 p 4,973,275.18 p 4,929,409. 31 Citizens in 1995 (incluSi~e. of 10% VAT) Grand Total - 20% Sales Discounts given to Senior p 4,527,077.56 p 4,521,159.25 p 4,481,281.19 Citizens in 1995 (exclusive of 10% VAT) 122 page 4 of 4

I� ANNEXA MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS March 1995 Per Register of Shnuld�be Basis of Senior Citizens Per CPA's ~efun cla b! ~ Sales Trans. Report Amo un.t Branch (Exhs. M-6 to M-17l (E xhs. M-3 & M-4) Bambang p 24,767 .11 p 25,114.50 p 24,767.11 Gloriette 48 .89 Kalookar. 9th Avenue 17,671 .26 17,119.42 17,119.42 Cubao Romu!o 63 ,965.95 63 ,914.57 63,914 .57 Oulapo 68 ,869.52 67,978.22 67 ,978 .22 Legarcia Gastamblde 6,670.37 7,168.43 6,670.37 Paco Paz 26 .682. 65 25,497.76 25 ,497 .76 Pasay Taft 41',386 .61 46,8 43 .47 46,84 3.47 Kalentong General 45,733.12 45 ,834.44 4$.?33 . 12 Sangandaan 34 ,320.18 33,749.99 33,7 49 .99 Cubao Auror�a 41.345 .3 3 41,247.47 41 ,241'.47 Baclar<ln Quirino 24,450 .50 24,5 08 .2 8 2 4,4 50 .50 Makati J . P. Rita! 57,997 .54 56 .907.01 56,907. 01 Recto Avenlda 11 ,437 .19 11,385.42 11 ,385.42 Magaliane!l 85,483.52 86,27 1.15 85 ,483 .52 50 .087 .34 50 ,062 . 15 50,062.15 � Tra bajo Blurnentritt Aveolda 33,867.32 3 3 , 4 5 4 .44 33 ,454.44 VIllalObos -'"' 31 ,824.07 31,884 .03 31 ,824.07 Ermita 32,576.82 32 ,229 .59 3 2 ,229 .59 Sto. Cristo 11 ,802.07 11 ,643 .51 11 ,643.51 Greenhills 75 ,910 .88 75,571.81 75,571 .81 San Juan 85 ,371.43 84 ,141 .68 84 ,14 1.68 Pasay libertati 52,021 .82 51.8 75 .30 51,875 .30 Congressional 125 ,461.94 125,566.49 125,461 .94 Paslg Mutya 21 ,607.28 20.455.37 20 ,455 .3 7 Cub~o Quirino 59 , 137 .81 61 ,688 .99 59,137.81 GY~dalupe 25,054 .82 24 ,674 .66 24 ,674 .6 6 B!'lclaran Airport 23 .133.55 24.086 .17 23,133.55 28,643 .5 0 28,630.22 28 ,630 .2 2 Espana 68,605 .43 68,820 .38 68 ,605.43 Marikina Concepcion Pasig Mabini 61 ,988.70 62 ,64 0 .18 61 ,988.70 43,2 14.40 43, 269.01 43 ,214.40 Malabon Plaza Earnshaw 13 ,866 .93 14 , 120.3 2 13,866 .93 Banaue 36 ,580.46 34 ,374.00 34,374 .00 Cavite 55,373.69 55,381 .96 55 ,373 .69 18,965.69 18 ,423 .87 18,423 .87 Binan Plaza Rizal 59,804 .89 59.701 .67 59,701 .67 34 ,061 .34 35,614 .38 34,061 .34 Malolos Plaza 24,1 01.06 24 ,652. 63 24,101 .06 19,650.45 19,13 1.64 19, 131 .64 Alabang Montillano 59 ,010.82 56 ,345 .3 4 56,345 .34 24 ,138.74 24,503.44 24 , 138 .74 Calamba Crossing 20 ,764.66 17,965.42 17,965.42 Rosario 15,518.06 16,089.94 15,518 .06 29 ,489 .0 5 29 .535 .92 29,489.05 Binakayan Malibay Central Market Pritil Sta. Mesa V. Mapa Marikina dela Paz 48 ,780.03 49 ,022.67 48 ,780 .03 Murphy 23,369.45 25 , 1 8 6.21 23 ,369.45 Del Monte Nepa Q . Mart 25,940.00 25.4 36 .26 25,436 .2 6 Northbay 40,111.31 41.753 .06 40,111 .31 Paco Pedro Gil 13,983.85 13,985 .82 13,98 3 .85 Shoppesvllle 42,66 1.67 42,762 .88 42,661 .67 Qulapo R. Hidalgo 80,120.97 8 0 , 1 3 6 .8 . 00,126 .97 10 ,48:2 .53 10,477.04 10,477 .04 Kalookan Monumento 40,407 .83 37,365 .91 37 ,365 .91 Anti polo 18,790.1i>3 1e.4ea.o7 18 ,790 .93 pag� 1 of4 1�.. .:�;

ANNEXA MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE! OF 20% SALES DISCOUNTS TO SENIOR CiTIZGNS Mar c h 19Sii Per Register of Per CPA's Should-be Seniot Citizens Report I Basis of Sales Trans. I Refundable Sr an c h (Exhs. M-6 to M-17J (Exhs. M-3 & M-4) Amauht San Pedro 6 6 ,9 0 9 .6 2 6 7 ,5 9 7 .3 e 6 6 , 9 0 9 .6 2 3 2 , 0 4 0 ,7 5 3 2 .148 .11 3 2 ,0 4 0 .7 5 Park Square i 27,033. 93 2 7 .0 5 2 .31 27,033 .93 79,762.17 78,443 .77 78 ,443.77 Novaliches Plam 13.41 3.39 1 2 .9 9 4 .7 9 1 2 ,9 9 4 .7 9 21,000.76 20,991 .93 :20,991 .93 Retiro 43,236 .27 4 3 ,0 7 0 . 9 2 43,070.92 25,678 .31 2 5 ,3 8 8 . 2 2 25,388.22 Kalookan 11th Avllnlie 63,274 .16 25 ,458.49 25,458.49 1221111 .54 121 ,217.17 121 ,217.17 Meyc uyah Pliti:! 3 3 ,0 0 3 .7 5 3 5 ,7 9 7 .0 8 3 3,003 .7 5 56,009 .39 57 .112 .99 56,009.39 Sta. M 20,206 .92 20 ,1 79.12 20,179.12 49 .357.29 48,982.33 4 8 ,9 8 2 . 3 3 Muntlnlupa 19 ,9 7 3 .9 0 1 9 ,7 8 0 .9 2 19,780.92 46,632 .76 46, 018 .21 46,018.21 iK Ali Mall 9 3 ,8 9 9 . 1 2 9 3 ,2 4 8 . 6 9 9 3 , 2 4 8 .6 9 19 ,9 2 9 .2 7 19,497 .87 19.497.87 Scout Borromeo 44,328 .64 43 ,862.50 43,862 .5 0 'i6,D18 .9 5 15,036 .17 15,018.95 Edsa Central 15,751 .23 17,191 .88 15,751 .23 45,663 .43 43.914.46 43,914.46 Zapote 2 0 . 0 2 2 .0 5 19 ,9 9 0 .8 8 19 ,9 9 0 . 8 8 5,718 .94 5 ,7 3 0 .8 2 5,118.94 Blum. Oroquieta 9 3 ,3 9 5 .7 8 94,718.90 93,395.78 28 ,228.39 2 8 ,2 7 0 .6 6 28,228.39 Los Bc:thOs 12,187.47 11,329.10 11 ,329.10 16 ,0 8 4 .7 9 1 5 ,6 9 5 .8 2 15,695.82 Binah Paterno 4 9 ,7 0 2 .91 49. 371 .84 49,371 .84 9 ,7 5 6 . 0 6 9. 773.84 9 ,7:)6 .0 6 Parana que 11 ,305.76 1 1. 2 1 7 .3 9 i1 ,217.39 51 ,457 .08 51 ,480.28 5 1 , 4 5 7 .u8 Edsa. We st - ,,, 11 ,880 .98 14 ,578.31 11 ,880.98 Sta. Mesi!l Magseysay 11 ,102.79 11 .107.37 1 3 ,0 2 6 .9 5 12,9 15.26 11 ' 102.79 Sta. Cruz 19, 6 1 0 .01 19.820 .57 12,915.26 30 ,110 .88 29. 561 .45 19,610.01 Karuhatan 29. 830.06 2 8 ,0 4 4 . 4 7 2 9 ,5 6 1 . 4 5 2 4 .6 0 5 .6 9 24. 462 .62 2 8 ,0 4 4 . 4 7 Nolasco 7,846. 14 7 ,8 44 .7 6 2 4 ,4 6 2 . 6 2 2 0 ,1 8 8 .0 2 20 .507.61 7,844.76 Pasay BurgoG 16,813 .03 16 ,8 6 6 . 1 0 20,188.02 2 4 ,5 5 6 .3 7 2 4 ,3 2 1 . 4 2 16,g i3.03 � Plarfdel 23,341 .97 23, 456.06 2 4 ,3 2 1 . 4 2 44.79 4 .76 45 .006.60 23,341 .97 Cloverleaf 44 ,750.08 44,737.77 4 4 ,794 .7 6 11 ,160.76 11,579.60 4 4 ,7 3 7 .77 Sucat 66,421 .68 68,153.08 11,160.76 19,076.47 18,551 .68 66,421 .68 Calnta Junotlot1 21 ,579.16 2 3 ,9 2 8 .3 3 18.551 .68 5 ,715.68 5.710.04 21 ,579. 16 Sinilo:tn 23,736.54 24,073 .01 5 ,7 1 0 .0 4 12,638.38 12,585.33 23,736.54 Eseolta 27,476.96 25 ,969 .69 12,585.33 9 ,902. 69 10,061 .96 2 5 ,9 6 9 .6 9 Broadway C!antrum 9 ,9 0 2 . 6 9 Gil Puynt Washirtgton Marand a~ Edsa Llbertad Tanay Ma yp aj o Malintt Naic Kalentcng Pershing sta. Maria Calamba !3abalan Recto Quezon fl ivct. BalagtM Novaliches Su~ano Taytay Recto Soler Harrison Plaza Gil Puyat - Urban Maslhag Q. Pla.lii Alabang Highway Pasong Tamo Edsa Pioneer Kalookan Plaza Novaliohes Quirino Landmark Morong 1 "' L_t page 2 of 4 ~ ... -<

t� ANNEXA MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS March 1995. Per Register of Should-be Basis of Senior Citizens Per CPA's Refundable Amount I Sales Trans. Report . 12,213.54 ,. ?' J}Janch (E xlis. M-.~.Jo M-17) (Exhs. M-3 & M-4) 49 ,36 0 .85 36,604.05 Edsa Shaw 12.!,;27 .61 12,273.54 55,649 .9 0 49 ,360.85 51,240.83 65 ,669 .96 FIS.tmE!tS' Plaza 36,604.05 36,651 .51 42 ,99 8 .69 55 ,649 .90 56,048. 04 15,182.99 Fairview 65 ,669 .96 65.790. 54 20 ,825 .80 42 ,998.69 44,367 .6 '! 15,460.49 Que.ton AV&nue 15,486.67 15,182.99 9;117.76 20 ,999.99 20,825. 80 56 ,538 .2 5 Kaiookan Goteso" 15,789.81 15,460.49 50,844 .19 83 ,426 .98 Edsa Mayf! wer 9,117.76 9 ,122. 01 53, 50 7.22 56,538 .25 57,334 .86 67,297 .04 Pasay Rottmd~ 50,844.19 51 ,161.80 24,146.66 ill' 83,426.98 83.869.74 5 4 } 0 3 .50 Roo sevelt 53,507 .22 53,842. 13 25,202 .88 68 ,148.98 67.297.04 35 ,95 7 .46 Lagro 24 ,146.66 24,74 5 .09 64 , 142.29 Quitpo P<tlt<ln~a 55,736 .38 54 ,7 03 .50 27,636 .30 25,202 .88 25.429.20 20,369 .82 Better Living 35,957.46 35 ,962 .27 41 ,531.44 64 ,142.29 64.343.96 27,985 .57 Pateros 27.636.30 27.707 .79 3 4, 413 .68 20 ,369.82 20 .675 .52 21 ,012.48 Las Plmis 43,414 .36 41 .537.44 8,166 .01 27,985 .57 28,007. 26 15,988 .53 Bacoor 34,437 .21 34,413.68 29,699 .72 21,012.48 21,038 . 16 84,608 .41 lmus Cavlte 8,166 .01 8.225.29 28 ,642 .94 16.161 .02 15,988.53 36 ,615.24 Marikih2 J. P. Ri~! 30,324 .25 29.699 .72 7,328 .57 84 ,608.41 109,228. 08 Tandang $ora 28 ,744.94 28 ,642.94 ~6, 077.4 2 36 ,976 .86 36 .615.24 Gil Pllyiat - Dlar1 - t~ 7 .375 .2 8 7,328 .57 14,054 .75 26.103.03 26.077.42 9,123.49 Ec.!~a Ortlgas 14,056.25 14,054.75 9,141.40 9,123.49 5,559.57 Ayala Alabar)g 2,554 .78 ~��, :." 140.72 5 ,559 .57 38,061 .18 Silang Cavit~ 631 .03 2.554.78 4,242.95 38,061 .18 23,21 9.16 Pasig-San Joaquin 68 .60 4.242.95 19,044.98 Patk Square H 5,578 .27 23.507 .66 160,066.23 Laong L~ah 2.558 .33 19,07 1.05 2,246 .08 38 ,578.84 160,066.2 3 9,361.97 Sta. Rooa 4,244.48 2,246 .08 1,913.85 23 ,219.16 9,361 .97 3 ,999 .06 Cainta Parola 19,044 .98 1,944.85 9,511 .54 163,696 .91 3.999 .06 19 .404 .94 A.Amaiz 2 ,247 .00 9,511 .54 1,889.28 9 ,622 .7 0 19,410 .71 10,764 .60 Gagalangln 1,913 .85 1,889.28 4,306.73 4,006.52 10,764.60 Edsa Plata 9 ,556 .29 4,344.86 19,404.94 Meycauy n Highway 2,679.50 10,844 .53 Malabon Hulong Ouaht 4,306.73 Commonwealth Gotesco Kalookafi Samson Road Navota$ Cash & Carry Polo Lagro Self Servica f:d.;a Mayflower SIS Shoppesville Si S Cebu - Leon Kiat Cebu - Juan Luna Cagayah T. Neli Davao Quirino Taclcban Salazar Davao ... an Pedro Iloilo Val~l'ia Oavao Lapu-Laplt Bacolod Lib!irtad Zambo. Veterans Cota . Magallanes Cagayan J. Borja Davao C.M. Recto Davao Bankerohan Gen. Santos - Acharon Tactoban Burgos 1 2::1 page 3 of 4

ANNEXA MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS March 1995 Per Register of ShoUld-be Basis of Senior Citizens Per CPA'~ Refundable Amount Sales Tral1s. Report eranch (Exhs. M-6 to. M-17) (Exhs. M-3 & M-4) Cebu Carboh 685 .14 685.14 685.14 .:14,556 .53 Bacolod Artl.tigt~ 19,389.40 45 ,3 1 9.26 44 ,556.53 132,192.03 Ozatnis Zamona 19,957 .83 19,389.40 4,988 .0 8 Iloilo !znart 5,891 .89 132,488 .57 132,192.03 7 ,255 .52 Ormoc Ftiiw.l 21,889.37 4.989 .08 4,988 .08 Cagay~n CafTilen ~cl. 368.26 21,326.02 2,740 .04 2.740 .04 28,051 .16 Zambo. OHmao 11 ,345 .56 7,257.12 7,255.52 9 ,610 .6 0 Cebu Fuente 8,976.23 22,860.82 21,889 .37 6 ,22 9 .92 Dumagul:.ltt 11 ,527 .09 20,362.35 20 ,362 .3 5 22,051 .09 Butuan 3,980 .0 9 22,389.97 22 ,326.02 2.407 .39 Tagbilart!n 4 ,343 .04 25 ,577.85 25,577.85 13,608.32 Cotabato Plaia 46 ,089 .82 11,486.36 11 ,345.56 4,167.39 Tacurf)f':!l 81 ,204.76 9 ,218 .77 !\1 , ~18 . 77 43,618 .59 Cat81'ilogan 16,629.42 8 ,996 .53 8,976.23 17,164.36 Paga.Oiah 5,856.81 5,102.42 5,102.42 15,485 .74 lil gll n 2,323.49 11 ,373.51 11 ,373.51 I 6,635 .99 Koronada: "'U!~.;6!ha - ,., 1,852.29 21 ,826.73 21,826.73 TagUr!l 13,639.69 23,622.88 3,570.23 3 ,570 ,23 Tabur.ok 4 ,280 .21 24,260 .25 2,261 .64 2,261.64 Cag. Carn1e11 ~ll!:l. Mar!'~t 19.388.25 6,738 .41 4.080.62 4;080.62 Gen. Santos - Pleiti!H!r 14.70 13,237.29 13,237.29 Kalibo 7 ,465 . 11 Mandau High~y 37 , 156.99 45 ,955.13 45 ,955.13 3,062.31 4,043.74 4,043 .74 570 .8 9 Roxas Met<.lnley 495 . 14 80 ,968.48 110,968.48 La Paz Iloilo 39.863.93 39,863 .9 3 !ligan P lao 16,628.15 16,628.15 Malaybalay 16,897 .68 18,897.68 Valen;;l Pobla.cioh 5 .719.69 5,719 .69 Cagayan LUpasan 16,479 .55 15,485.74 Mcti Mabini 2,736 .54 1 ,323 .49 Koro!'ladal A!unar1 6,555.86 6 ,555 .86 San Carlos City 1,809.63 1,80 9. 63 Davao - Oigos 13,415.18 13,415 .18 Iloilo Mabinl 22. 576.44 22,576.44 .. Caibay'og 4,340 .26 4,280 .21 San Jt:>se Antiqul~ 23,826.98 23,826 .98 Cu.gayan Osmena Cogon 18,590.25 18,590 .25 Mid� ayap 6,736.14 6,13G . 1~ Lapu -lf}. pu Cotabato Sinsyat 7,486.96 7,465. 11 37 ,213.89 37,156. 99. ,. Roxas Roxas 2.864 .50 2,864.50 '' Bl.!tuan J. Satorre 948 .01 495 .17 570 .89 Molav@ 495, 14 Kidapawan <Yfand Total - :lO% Sales Discounts given to Senior Citizens in 1995 (inclusive of 10% VAT) p 6,299,489.53 p 6,264,564.80 p 6, 197,164.43 Grtmd Total - 20% Sales Discounts given to Senior 5,726,808.66 p 5,695,058.91 p 5,633, 785.85, . Citizens in 1995 (exclusive of 10% VAT) p

ANNEXA MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS April1995 Per Register of Should-be Basis of Senior Ciilzehs Per CPA's Refundable l\moupt - Branyh Sales Trans. Report (Exhs. M-6 to M-17) (Exhs. M-3 & 1\11-4). Bam bang p 23,607.32 p 23 ,998.78 p 23 ,607 .3 2 Glori etta Kalaokah 9th AVtlflU 20 ,2 43. 63 19.9B0 . 13 19,980 . 13 Cubao ~�h1lJ!~ 67,196. 74 67 ,9 2 4 .82 67 , 196 .7 4 68 ,529.35 68 ,050.53 68,050 .53 Qui ta po Legarcl~ ~a sttlrfibitie 7,417. 47 7, 194.11 7 ,194. 11 34 .420 .i 1 33, 6 49 .14 3 3 ,649.14 Paco Paz 32 ,873.31 34 ,751 .79 32,873.31 46 ,9 24 .42 46.90El. 04 46,906 .0 4 Pasay Taft 28,400.04 28.3 19.1 '! 28,319 .61 41;1:1 13.35 42 ,202 .58 41 ,813.35 Kalentong GeM r11! fl 1,631.67 21.448 .09 21 ,448 .09 53 ,930 .99 54.2 10.66 53 ,930 .99 SangandMn 8.11 3. 08 7 ,83 6.70 7,836.70 Cubao Aurortt 82 ,087.09 82,2 06 .12 82,087 .0 9 41 ,2 14.70 41,30 1.67 41.214 .70 iK Baclaran Quirii"l:J 35.4 15.34 35.4 15.46 35,415 .3 4 34,977. 44 36 ,425 . ~8 34,977.44 Makati J. P. Riml 31 ,565.70 3 1,607.52 31 ,565.70 13 ,028 .26 13.008 .26 13,008.26 Recto Aveni de. 92 , 174.61 88 ,337 .38 88,337 .38 74 ,250.67 74 ,259.99 74,250 .67 Magallillhes 42,728.30 43,683.29 42,728. 3 0 143,208 .49 137 ,518 .28 137,518 .28 Trabajo 17.43 4 .8 6 17 ,4 31.44 17,431.44 60.478. 52 61,406.74 60,478 .52 Blumentritt Avenida -~ 29.388 .2 0 29, 376.51 29 ,316 .51 24 ,655.58 24, 391 .67 24 ,391.67 Vlllalob ~s 29.811 .12 29 .802.57 29,802.57 65 ,070.62 63,545 .85 63 ,545 .85 ErmltQ 51 ,799.24 51. 743 .34 51,743 .34 42.832.25 42, 783 .87 42,783 .87 Sto. Cri sto 13 .715 .0 6 13.7 49 .21 13,715 .0 6 30 ,653 .22 30 .649 .26 30,649 .26 Greenhills 48,853 .70 48.735 .34 48,'735 .34 2 2 , 155 .78 22,29 0 .30 22 , 155 .78 San Juan 50 ,640 .37 50.681 .03 50,840.37 32,881 .57 3 1,230.76 31 ,230.76 Pasay Ubertad 22 ,896.77 22, 899.95 22 ,896 .7 7 13,83 9 .45 13,605.49 13,605.49 Congressit>na! 66,207 .82 66,399 .65 66 ,207 .8 2 27.742. 01 28.00 6 .36 27,742.01 Paslg Mutya 21 .498.04 21.5 0 7 .24 21 ,498.04 16,689.15 16.6 02 .31 16.602.31 Cubao OU!rino 24,281 .82 23. 940.81 23,940 . 8 '1 47 ,849 .3 5 47,82 5 .0 5 47,825.05 Guadalupe 23,656 .27 23, 610.27 23 ,610 .27 26 , 158.8 4 26 .148.96 26.148 .96 Baclatan Airj:iort 46 ,166.87 46 , 115.4 9 46 , 115.49 13,409.06 13.429.55 13,409.06 Espana 46,108.49 45.592.03 45,592 .0 3 76.288.46 76 ,295 .52 76 .2g8.46 Matikina Cotlcep\lh:m 13,908.95 13,863 .0 9 13,863.09 43,318 .62 43 ,669.33 4:3,318 .62 Pasig Mabini 17,556 .21 17,552 .50 17.552.50 Malabon Plata Earnshaw Banaua Ctwlle Bl~ia.n Plaza Rizal Mtilolos Plaza Alabang Mor.tlll!ino Calamba Cfossing Rost<lri o atnakayan Mall bay Cetih'al Marktlt Prltll Sta. Me~n V. Mapa Marikina d~la Pfiz Murphy Del Monte Nepa Q. Mart Northbay Paeo Pedro Gil Shoppesville Quiapo R. Hidalgo Kalookan Monumento Anti polo 1{.. ';' page 1 of 4 �:�*�' j::+� ~ ~

� ANNEXA MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS April1995 Per Register of Should-be Basis of Senior Citizens Per CPA's Refundable Amount Sales Trans. Report I _lExhs. M-6 to M-17) (Exhs. M-3 & M-4) Branch San Pedro 58,880.89 57,258.55 57,258.55 Park Square I Novaliches Plaza 33 ,388 .50 32 ,617.73 32,617 .73 Retiro Kalookan 11th Avenue 25,579 .04 25,581.15 25,579 .0 4 Meycauyan Plaza Sta. Ana 76 ,689 . 17 76,293.57 76 ,293 .5 7 Muntinlupa A!iMall 17,417.91 18,298.69 17,417.91 Scout Borromeo Edsa Central 21 ,171.40 20 ,928.15 20 ,928.15 Zapote Blum. Oroquieta 42 ,576.92 42,449.75 42 ,449 .7 5 Los Banos Binan Paterno 25,602. 16 26,4 75 .03 25,602.16 Paranaque Edsa West 60,823.18 61 ,764.34 60,823.18 Sta. Mesa Magsaysay Sta. Cruz 119,791.74 119,997.63 119,791.74 Karuhatan Nolasco 28,863 .59 28,873.36 28,863.59 Pasay Burgos Plaridel 46 ,667 . 16 46,640.75 46 ,6 4 0 .75 Clovarieaf Sucat. 32 ,25 7.43 32,586.07 32,257.43 Cainta Junction Siniloan 55,141.75 55,028.96 55,028 .96 Escolta Broadway Centrum . 18,178.04 17,856.99 .... 17,856.99 Gil Puyat Washington 37 ,889.75 36,622.19 Malanday 36,622.19 Edsa Libertad Tanay 83,298.37 75,348.99 75,348.99 Maypajo Malinta -~ 19,729.33 20,604.02 19,729.33 Nalc Kalentong Pershing 4 5 ,783 .83 45,524 .32 45,524.32 Sta. Maria Calamba Pabalan 17,036 .66 16,893 .94 16,893.94 Recto Quezon Blvd. 19,926.96 19,9 1 5 .94 19,915.94 Balagtas Novaliches Susano 46 ,663 .52 46,351.56 46,351.56 Taytay Recto Soler 17,440.1 9 17,439.41 17,439.41 Harrison Plaza 4,307.44 4,1 04.00 4,104.00 Gil Puyat - Urban Masinag 82,718 .80 83 ,346.33 82,718.80 Q. Plaza Alabang Highway 26,063.76 25 ,916.89 25 ,916.89 Pasong Tamo 10,039.13 10,031.46 10,031.46 Edsa Pioneer 15,099.57 15,363.40 15,099.57 Kalookan Plaza �48, 174.08 48,154 . 11 48,154 . 11 Novaliches Quirino 9,515.26 9,512.49 9,512.49 Landmark 9,361.58 9,361 .58 Morong ~ . 364 . 34 48 ,474 .79 48,474.79 11 ,830.47 11,723.11 f 48 ,8 03 .5 4 10,639 . 14 10,339.08 11 ,723.11 10,601 .99 10,573.52 10,339.08 18,996.07 18,926.71 10,573.52 27,741 .67 27,741.67 18,926.71 29,946. 93 29,946.93 2 7 ,761.81 25,996.13 25,799 .94 30,011 .96 8 ,878 .77 8,461.41 25 ,799 .94 22,241.40 22,241.40 8,461.41 20 ,275 .97 20,275 .97 22,453.49 24,128.65 24,128.65 20,331 .62 17,049.54 17,046.44 24,189.87 45,165.53 45,165.53 17,046.44 36 ,535 .2 4 36,535 .2 4 10,993 .00 10,993.00 ' e. 57 ,980 .32 57,980.32 23,942.39 23 ,942 .3 9 45,726.73 22,924 .3 9 22,924 .39 36,585.79 5,221.13 4,499.35 11 ,339.36 24 , 185.71 24,185.71 58,162.71 13,722 .92 13,722.92 25,'000.59 26,693 .67 26 ,693.67 23 ,052 .02 8,819 .05 8 ,819 .05 4,499.35 24,192.56 13,757.27 28 ,969.60 8,878.03 120 pa 2 of4 ,;

'. ANNEXA MERCURY DRUG CORPORATION - vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR Cfl'il!NS -. I m �-- April 1995 Should-he Basis of II Per Register Per CPA's Refundable Senior C::itizens Report Amount Sates Trans. . ~t~h ch ... (Exhs. M-6 to M-17) (Exhs. M-3 &.lVI-4) ~ .� . ,,, 14,745.99 14,147.66 14,147.66 Edsa Shaw 53 ,007.26 53 ,028.33 53,007 .26 43,026.78 43 . 127.01 43,026 .7 8 f=armers' Platt 53. 974.55 54 , 159.0 2 53 ,9 7 4 .5 5 Fairview 64,914.40 65,002.@9 64 ,914.40 Quettm Aveflue 45,281. 84 46,090.00 45 ,281.84 Kalookar. Gotes~t.> 1:::1,648.79 12,675.00 12,648.7 9 Edsa May~oWer 16,976.00 16,837 .07 16,867 .0 7 Pasay Rotonda 16,444.84 16,454.07 16,444.84 Roosevelt Lagro 7,534 .59 7,47�.39 7 ,475 .39 Quiapo Palanol'i 50 . 193.60 49,919. 07 49,919.07 Better LiVin!l 45 ,485 . 11 45,37 1.81 45,371 .81 Patt!ros 76 ,594.61 76,599.74 75,594.61 Las PinM 44 ,791.80 44,791 .80 Bacoor 60,538 .62 45,96~.62 60 ,938 . 6 2 lmus Cavlte 21 ,937.53 2 1,937.53 � Martkina J. P. Ftt~i 49,488 .21 62.402.46 49,330 .0 5 Tandang Sora 23 ,896.22 22,028.42 23,896.22 Gil Puyat - Dian 33,991 .51 49 ,330.05 33 ,978.81 52 ,850 .55 23,916.39 52,850 .55 Edsa Ortlgas 23,431 .77 33,978 .81 23,431 .77 18,458 .67 52 ,919.46 18,458.67 Ayala Afabal'ig . 33,299 .54 23,481.35 3 2 ,906 .68 Silat\g Cavlte 28,400.99 18,471.43 28,076.27 Pasig-Saf\ .IM(!Uin 31,621 .25 3 2 ,906 .68 30,967 .2 6 19,875.48 28 ,076 .27 19,309.1 8 Park Sc<US.rl) H 30 ,967.26 6,753 .3 9 19,309.18 6,670 .7 2 Laong La t! 18,035 .55 18,035.55 Sta. ~OS~ 39 ,070.68 6 , 670.7~ 38,428.44 Catnta Parola 20 ,236 .31 18,232.96 20,236 .31 A. Amatz 96 ,071.45 38 ,428.44 95 ,328 .83 Gagatangin 31,474 .31 20,5 14.38 31 ,4eo.o7 Edsa Pial& 39,383 .81 95 ,328.83 39 ,383.81 Meycauyan Highway 31.460.07 Diliman Citlmiia 7,052.72 39,404.16 7,052.72 Malabcn Hulong Duaht 25,432.39 29;422.42 Commonwealth Gotesco 19.545.13 7,052.72 19,540.33 . Kalookan Samson ~oad 14,072.36 25.422.42 14,011.57 Navott!.s 19,5 40 .3 3 Cish 6 tarr~ 55.60 14,011 .57 4 ,018 .7 5 PO!o 4,199.98 3.464.36 lagrt> Self Service 3,464.36 4 ,018 .75 39,031 .75 CebU - Leo11 Kiat 3 9 ,359.76 3 ,654 .03 4,757.16 Cebu - Juan Luna 4,757 .16 39,031.75 22,653.26 Cagayan T, Neri 22 ,7 9 4 .97 5,031 .42 35,531 .55 Davao Quirino 22,653.26 139,216.04 Tactoban Salazar 35,531.55 35,533.27 2 ,950 .92 139,2 16.04 139,926.33 8 ,942 .8 6 bavao San Pedro 3,196.22 2 , 156.22 Iloilo Valeria 2,950 .92 8.942.86 2,985 .36 Davao Lapu-Lapu 12 ,33 4 .60 2,156.22 10,26 1.64 Bacolod Libertad 3,066.36 21,991 .73 Zambo. Veterans 2,200 .3 2 10,513 .06 2.160 . 14 Cota. Magallanes 2,985 .3 6 21,991.73 12,999 .0 5 Cagayan J . Borja 10,26 1.64 2.338.19 2,450.22 Davao C.M. Recto 22,645.44 12,999.05 Davao Bankerohan 2 , 160 . 14 2,450.22 452 .5 8 Gen. Santos - Acharon 13,155.95 Tacloban Burgos 2 ,46 1.76 537 .5 6 Cebu Carbon 452 .58 1(.. . 1 page 3 of 4 . . ,.~~...{_.... : . . ; �~ ~ t -~. ""

.. ANNEXA MERCURY DRUG CORPORATION > vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 "Ap_ri I 199]C SCHEDULe OF 20% SALES DISCOUNtS TO SENiOR CITIZENS - Per Register of I Per CPA's Slidl.iid-be Senior Citizens Basis of _I Sales Tran9. Report Refundable .. . . ... 9nmch < � -~. ~ .... �' {E;xhs. M-6 to M-17) .(Exhs. M-3 & IV!~ I .Amount Bacolod Aran!ata -f" 4 5 ,9 9 0 . 3 3 45,136.33 4 5 ,13 6.3 3 Ozamls Zamora 25,461.22 24,116.45 24,116.45 157 ,tli!G.:.J7 154,4:to.84 154,415.84 lloilc lzi'lilrt 6,616.49 7 ,C59 . 77 6,616.49 OITrloa Rim! 4,455.48 4 ;5 0 7 . 4 4 4,455.48 6,103 .52 6� 1b5.20 6,103.52 Cagayan Oarmiln 2 7 ,6 4 7 . 9 5 2 7 ,7 5 6. 8 4 27,647.95 Zambo. Climal':o 2 '1 ,464 .86 2 '1,893.71 21,464.86 20,555.73 2:3 ,26j.53 2 0 , 5 5 5 .7 3 Cebu Fuente 24} 06.23 2 3 ,27 4 .3 9 23,274 .89 Durrlague!e 12,374.59 11 ,745.33 11,745.33 Bt..1uan e ;758 .54 8 ,762.20 8 ,758 .54 Tagb l!a rat1 8,840 .65 8.78585 8,785.85 Cotabato Plaia 6 ;947.48 6 ,816.01 6,816.01 Tacuror.g 16,169.87 16,187.13 16,169.87 Catbaiogan 18,780.46 1 9,5 9 1 .7 7 18)80.46 X Pagadian 3,761.46 3.790.69 3,761.46 !ligan 1,977.09 1,986.89 1,971 .09 Koronadal Zuluet.._ 3,711 .03 3 ,643.29 3,643.29 Tag!Jm 8,446.47 8,446.47 Tabi.inok 46,958.46 8 , 675 . 0~ 45,668.65 Cag. Ca.rtnert ~u!i. M~mei 3 ,3 9 7 .3 2 3 ,3 6 0 . 8 8 6 7 ,0 9 3 .2 7 45 ,668.65 66,121 .12 Get1. sa~1tos � Flief~~~t 44,780.28 3 ,3 6 0 .8 8 42,913.36 '1 3,588.67 13,588.67 Kalibo 16,218.92 66 .121.12 1 6,2 0.... 3 6 Mandaue High'"!a� 6 ,580.62 42,913.36 6 ,448.97 Roxas M~KiP!;y 14,144.76 14,797.31 14,144.04 La Paz Hollo 2,493 .11 1 6 ,202. 3 6 2,4g3.11 !ligan Palao 6,111 .88 6 ,111 .88 2,625.72 6 ,448.91 2 ,6 2 5 . 7 2 Malayb~lay 11 ,160.63 14,144.04 11 ,C73.82 2 3 ,6 5 9 . 8 3 23,603.11 .. Valencl2 Poblicio:1 3 ,7 5 2 .8 0 2,646 .91 3,752.80 ' Cagayan L.~pa Sill't 29,264.46 6.55 1.90 2 7 ,6 8 8 .7 0 Mati Matiini 18,108.65 2 ,625.72 18 ,1 0 8 .6 5 KorONfida! Alut't&n 6 ,9 0 0 . 8 5 11.073.82 8 ,8 1 4 . 8 9 San Carlo~ Cit,Y 1 ,2 8 9 .8 4 23,603.11 1,2 8 9 .8 4 D21VQO � Dig 1(> 6,209 .87 3 ,8 3 8 . 8 5 6,209.87 32,892.68 27,688.70 3 2 ,8 9 2 .6 8 Iloilo Mabini 5,477.35 2 0 ,5 9 3 .2 5 5,477.35 Calt.layog 1,460.03 6 , 8 1 4 .8 9 1, 4 6 0 .0 3 2 ,847.82 1.352.22 2 847.82 San Jo~e MHque 6 ,2 7 5 .5 6 3 4 ,8 9 7 . 0 8 Cag an Csm&l'lB Ctlgon 5.479.47 Midsayap 1,628.53 2.917.20 Lapli-i~p u CotabAto Sinsuat Rcl\"1lS R;;,.>mll Silay Mol ave Kidapawan Grahd Total - 20% Sales Discounts given to Senior p 6,205,599.30 p 6,179,193.00 p 6,145,403.68 Citi~ens in 1995 (inclusive of 10% VAT) Grand Total- 20% Sales Discounts given to Senior p 5,641,453.91 p 5,617,448.18 p 5,586,730.62 Citizens In 1995 (exclusive of 10% VAT) 130 page 4 of 4

ANNEXA MERCURY DRUG CORPORATION ~ May 1995 ShoUi d �b e vs. COMMISSIONER OF INTERNAL REVENUE eesis of CTA CASE NO. 5612 II Per Register of Per CPA's ~ Hundabie SCHEDULE OF 20% SALES DISCOUNTS Senior Citizens Report Sales Trans. AmQI,rtlL_ TO SENIOR CITIZENS . tExll;j. M-6 to M-17) (Exhs. M-3 & M-4} Branch Bambahg p 27,873.30 p 28,637.1 8 p 27, 813.3 0 Kaiookah 2th M 11i.Je 20,547 .79 20,598.78 2!:1,547 .79 Cubao Rcmulo - '"' 76 ,584 .58 76,198.46 76 , 198.46 66 ,837 .88 67,083.10 66 ,937.88 Qui ll! PO 13 'J. 8,357 .09 7,916.91 7 ,916 .91 l.~gatcl ' Gasta!'ftbitle 35,601 .38 34,927.12 34,927.12 Paco Paz 50 ,696 .66 51 ,646.60 50 ,696.66 Pasay Taft 46 ,9 48.42 47,153.92 46,948 .42 Kaletitong G0Mf81 31 ,1 31 .87 32,228.28 31,131 .87 Sanganda<'n 50 ,383 .53 49.948.22 49 ,948 :22 Cubao Autor9 30 ,352.07 30,489.13 30 ,352. 0 7 Baclaran Ql.iifiliO 61,888 .11 61 ,734.28 Makati J. P. Ri~i 10.477.27 10,675 .88 6~.734 .2 8 Re(;to Avenlcta 94 .563.02 89,632. 71 43 ,074.00 42,940 .65 10,47'7. 27 MagaHane ~ 38 ,415.01 38 ,432 .63 89,532.7 1 33 ,096.10 33.169.41 Trabaj� 24 ,2 12.19 24.173.98 ~2 . 94 0.65 Blumentritt Avenltli! 17 ,415 .65 17, 409 .09 Villalobos 101 ,258.89 100,938 .81 38;4i5. 01 I Ermita 74,159.57 73 ,906 . 11 33, 096 .1G Sb~. Crisrto 44,719 .38 44 .589.77 24,173 .9 8 Greenhill!i 131 ,518.93 130, 316.74 17,409.09 San Juan 18,937.26 18,912.97 100,938.81 Pasay Libertad 63,215.31 63,926.72 73,906.11 Congressional 24 ,546.61 24,585.50 44 ,589 .77 Paeig Mutya 25,8 16.69 25, 796.28 130,316.74 Clilliao Quirino 38 , 114 .68 38 ,438.89 18,912.97 Guadalupe 7 0 ,835.14 70 ,851.99 63 ,215 .31 Baclaran Airport 56 ,398.97 53,6 15.04 24,546.61 Espana 50,463. 65 50,424 .68 25,796.28 Marlkina Concepcion 12,232.58 12,190. 72 38 ,114 .68 Paslg Mabini 28,893 .6 1 28.527.60 70,835.14 Malabon Plaza 54 ,674 .23 54,676.63 53,6 15.04 liamshaw 18.601 .68 17,560.07 5 0 ,424 .68 Banaue 59 ,864.45 56.242 .2 0 12,190.72 Cavite 33 ,781 .07 33 ,888.91 28,527.60 Binan Plaza Rizal 27 ,135.07 28, 043 .28 Malolos Plaza 19,447.63 19,440.12 54 , 674 . 2~ Alabang Montillano 71.277.10 68 ,946 .79 Calamba Crossing 28,368.42 28.271.77 17,560.07 Rosario 22,173.44 22 ,530.48 56,242. 20 Binakayan 18 ,898 .21 17,924.20 33,781 .07 Mali bay 22.789 .43 22 ,991.78 27 , 135 .0 7 Central Market 57 ,048 .25 56,788 .80 19,440.q Pritil 26 ,7 94.45 26.61 0.46 68,946 .7 9 20 ,930 .32 21 ,522.33 28,271 .77 Sta. Mesa V. Mapa 42.750.44 39,369 .68 22,173.44 Marikina dela Paz 16,501.08 16,397.55 17,924 .2 0 Murphy 43,535.59 45 ,692.05 22,789.43 Del Monte 96 ,938 .37 94,434 .03 56,788.80 Nepa 0 . Mart 14,906 .77 14,910 .77 26,610.46 Northbay 45 ,493.07 45 ,769 .71 20 ,930 .3 2 Paco Pedro Gil 18,735.96 18 , 9 7 2 .04 39 ,369 .68 Shoppesvllle 59,192.00 59,326.66 16,397.55 Quiapo R. Hidalgo 43 ,535 .59 Kalookan Monumento 94,43 4. 03 Anti polo 14 ,906 .77 San Pedro 45 ,493 .0 7 18,735.96 59,1 92.00 t /II

ANNEXA MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS .. May 1995 Per Register of Should-be Sasie of Seniot Citlzens Per CPA's Refundable Amount Sales Trans. Report I. .. ~r~ttill . JExhs. M-~ io M-17) (Exhs. M-3 & M-4}_ Park eqUate I 37,502.48 36,001 .04 36,801.04 Novaliches ~la.za :26,464 .59 26,527.53 26,464 .59 Retire Kalookan 11th Aveflul:i 90,361 .12 90 ,429.26 90,361.12 Meyeauyan Plaza 16,589.65 17,211.62 16,589.65 Sta. Ana 20 ,612.47 21,429 .53 20,612.47 Muntil'llupa ,.O.IiMall 45 ,505.08 44,9 08 .62 44,908 .62 Scout Bortomeo 27,459.79 28,713.30 27 ,4;?9 .7 9 !:dsa Central Zapote 69 ,775 .41 72,255 .93 69,775.41 Blum. Oroquieta 127,057.98 127,132.21 127,057.98 Los Banos Binah Paterno 28 ,386 .62 27,105.86 27 ,185 .86 Paranaque Edsa W est 45 ,899.89 45,795.91 45 ,795.91 Sta. Mesa Ma~aajsa� sta. Cruz 26,653.72 25,99 1.36 25,991.36 Karuhat n Nolasco 55.937.18 55,934.70 55 ,934 .7 0 Pasay Burgos 22,634.44 23 ,316.30 22 ,634.44 Plaridel Clov fieM 43,311.46 46 ,4 50 .79 43,31'1 .46 Sue at Cainta Junction 91,608 .88 82,755 .34 82,755 .34 .� Sinilol!ln . ~~ 25,759.19 25,614. 05 25,614.05 E!!co~a 48 ,999.49 50 ,041.74 48 ;999.49 Brfladwny Centr-um 16,767.23 18,153.78 16,767.23 Gil Puyat Washingion 21,218.65 21,632 .5 4 21 ,218.65 Malanday Edsa Libertau 56,016.89 47,556.98 47,556.98 Tanay Maypejo 21 ,023.97 25,408.43 21,023 .9 7 r Malinta 6 ,258 .58 6,263.73 6 ,258 .58 Nalc !',�. f(ale t~ng !ii.!lhif'lg Stm. Marl�� 85 ,382.73 78.992.62 78,992.62 Cl:il:amba Faba!an Recto QuezoN B!vtf. 29,631 .25 29,455 .51 29,455 .51 Balagtas 10,524.26 10.187.34 10,187.34 NovalicMs St1ssno Taytay 19,5 17.14 19.441.52 19,441 .52 Recto Soler 57,140.49 57,096.78 57 ,096 .7 8 11 ,960.54 12,117.15 Hanisofl Pltaza i 1,960.54 Gil Puyat - Urban 9,448.25 9,672 .81 9,443.25 Masinag 55 ,754 .60 49,836.33 49,836 .3 3 a. Plaza 11 ,243.26 10,63 0 .56 10,630.56 Alabahg Hif:t\way Pasong Tamo 14,139.87 14,200.87 14,139.87 Edsa Pioneer 12 , 194.84 11.887.12 11,887. 12 Kalookan Pl'i!.za Novaliche! Quirino 21.346.56 20,811.37 20,311 .37 Landmark 36,924.15 36,630 .44 35,630.44 Morong 36 ,069 .90 40,394.86 36,069 .9 0 Edsa ShaW 18,640 .6 5 19.700.14 18,640.65 10,943.03 24 ,865 .22 9,268.15 9,268 .15 20,278.55 23,816.11 23,816.11 20.070.58 20 ,0 7 0 .58 27,384.78 27, 642 .98 27,384.78 24,400 . 18 24,358.00 24 ,358 .00 52,290.57 52, 311 .99 52,290.57 40,706.20 40.583.29 40 ,583 . 2 9 15,36 3.91 15,433.47 64,214 .98 64,547.0 1 15,3 6 3 .91 20,390 .2 2 21,61 1.72 64,214.98 24,243.39 24 ,391.07 20 ,3 9 0 .22 7,354.18 7,307.76 24,243 .3 9 22,501.63 22,570 .8 8 16,988.51 17,031 .95 7,307.76 28,146.96 30,477.54 22,501 .63 9 ,424 .3 2 9,489 .90 16,988 .51 15,467.99 15,796.41 28 .146.96 9,424 .32 15,467.99 1 (..J p g�~ 2 of 4

't ANNEXA MERCURY DRUG CORPORATION ___May199 3 vs. COMMISSIONER OF INTERNAL REVENUE Per Register of , PerCPA's II Should-be Senic:- Citizens Basis of CTA CASE NO. 5612 Refundable SCHEDULE OF 20% SALES DISCOUNTS Sales Trans. Report Amount TO SENIOR CITIZENS (Exhs. M-6 t_p-!~''17) (Exhs. M-3 & M-4) i Branch '"""_~- Farn1efs' Plaza - ...~ 49,6bi .88 49.485.90 49 ,485 .90 Fairview 47,31~. 25 47,313.86 47,313 .86 Quezon Avenui:! 1 3 ~ '; 62,327 . 11 62 ,397.70 62,327 .11 Kalookan Giotesc!l 69 ,2 27 .87 66,321.03 66,321.03 Edsa MayflOWer 39,690.57 39,785.06 39,690.57 Pasay Rolanda 15,620.81 15,4 8 9 .52 15,489.52 Roosevelt 18 ,276 .38 18,260.82 18,260. 82 Lagro 15 ,300 .50 15,217.55 15,;! 17 .5 5 Quiapo Palanca Better living 7 ,763 .85 7,887.74 7,763 .8 5 Pateros 53,382 .31 53.419.41 53 ,38 2 .31 Las Pinas 50,570 .68 46,082.50 46,CS2.5o Bacoor 85,091 .63 85 ,269.34 85,091 .63 lmus Cavite 51 ,555.84 52 ,179.37 51 ,555.84 Marikiria J. P. Rim! 67,095 .73 67 ,o8e .oo 67,085 .00 Tandltng Sora 27 ,017 .35 26,36 1.93 26,361 .93 Gil Pu;ya( - Dian 54 ,582. 19 54,470.3 1 54,470.31 ill!' Edsa Ortiga$ 26,656.07 2 6 .566.81 26,566.81 Ayala Alabiar.g 36,671 .39 37 ,387.78 36,6 7 1.39 Silang CaYite 63 ,091 .05 63,109.93 63,091.05 29,057.19 33,287 .0 9 29,057.19 Pasig-San Joaqulh 25,104 .7 6 24.410.05 24 ,410 .0 5 39,045.10 39,629.7 1 39,(!45 .10 Pari< Square !! 31,912.80 31,987.2G 31 ,912.80 Laong Laan 34,756.12 34 ,714 .82 34,114.82 St<t Rosa 23 ,260.42 23 ,317.02 23,260.42 Cainta Parola 10,781 .10 10,902.59 10,781.10 A. Amalz 20,487 . 19 20,44 8 .05 20,448 .0 5 Gagalang!n 47,056. 74 47,162.08 47,056 .74 Edsa Plsz& 21 ,330.26 20.4 83.4 !3 20,483.45 Meycauyan kigh'Nay 90,395 .66 88,92 1.67 8S,921.67 Dilirrlan Ci!!ml.'lll 30 .929 .34 30,754.89 30,754 .8 9 Malabon Hulon{; Ouaht 43 ,070.82 42 ,655 .42 42,655.42 Commoflllvealth Gotest:lo 6 ,933 .55 7,033.35 6 ,933.55 Kalookan Sart1son Road 27,947.58 28 .008.24 27 ,947 .58 Navota! 18,741 .16 18,743.65 18,741 .16 Cash & Carry 14 ,945.26 14,949.54 14 ,945 .26 Polo 4,464 .80 4.489. 11 4,464 .80 Cebu - Le~n Rlai 4,629.18 4,989. 34 4 ,629 . 18 Cebu - Juan Luna 44 ,0 3 5 .22 43. 665.77 43,665 .77 5.089.10 5 ,087.60 5,087.60 o/ Cagayan i . i~E!ri 25,493.05 23,894 .3 3 23,894.33 �' 26 ,171.73 26,008.30 26 ;008 .3 0 Davao Quirino 138.293.46 6,765.69 6,765.69 Tacioban Sal~ar 2,627. 14 2,627.14 2,627.14 Davao San Pedro 16,059.93 Iloilo Valeria 3,407.13 761.23 761 .23 Davao Laj:lu-Uapi,~ 2,368.34 3,393.49 3 ,393 .49 Bacoiotl Llbertaci 9 ,375 .3 7 2 .418 . 14 2 ,368 .34 Zambo. Veterans 20 ,639.42 9 ,375 .57 9,375 .37 Cola. Magallanes 2,588.88 20 ,8 1 2 . 8 5 20,639.42 Cagayan J . Borja 16,556.8 1 2,588. 17 2.588.17 Davao C.M. Reoto 5,537 .78 16.448.39 16,448.39 Davao Bankerohian 4,911.11 4,911.11 Gen. Santos - Acharon 516.68 Tacloban Burgos 36 ,380 . 14 527 .03 516 .68 Cebu Carbon 20 ,520 .3 2 1, 994 .69 1,994.69 aacolod Araneta 20.4 98 .3 6 20 ,498 .36 6zaffii� Zamora

�. . ANNEXA MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS Branch ~ M ay 1995 Shou-ld� �-e~� Per Register of Per CPA's Basis of Senior Citizens Report Refundable Sales Trans. (E xhs. M-3 & M-4) Amount. (Exhs. M-6 to M-17) 149,675 .28 liQilo lznart 149,857.43 149 .675 .2 8 5 ,988 .65 5,990 .76 5,98 8 .65 4,048.62 bnnoc Rizal 4,095 .80 4,048 .62 7 ,906 .41 7,911.29 7,906.4 1 Cagayan Carmen 35,501.02 35,594 .72 35 ,507 .0 2 19,721 .74 Z!imbo. Climaco 19,721.74 19,758.22 21.434.01 21,528.42 21,43~ . 01 Cebu Fuente 26.484.89 26.063.25 12,232. 95 12,289.81 26,063.25 Dumaguete 12,639.02 12.563 .24 12,232.95 9,483.06 9,829 .3 6 12,563.24 Butuan 5 ,684.29 9 ,483.06 5 ,516 .83 16,824.36 5 ,516 .83 ~fagbilaran 17.270.05 20,53 1.33 16,824.36 20.484 .69 5.485 . 13 20 ,484 .69 Cotabato Plaza 2 ,7 10.07 5,11 4.89 5.114.89 6,246. 18 2,710.07 K Tacurong 2,716.81 11.789.14 6,246.18 6 ,355 .90 42,172.60 11 ,789.14 Catbalogan 11,860.14 4 ,507 .9 2 42 ,145.27 42 , 145 .27 3,099.95 4 , 415 . 19 Pagadian 4,415.19 42 ,958 .69 3 ,099 .9 5 74 ,768 .91 11 ,426. 40 42 ,819 .04 lligan 42,819 .04 21,308.56 10,957 .7 3 10,957 .73 7.359 .87 20,500 . 16 Koronadal Zulueta 20,500. 16 30,724. 71 7 ,089 .88 7 ,0 8 9 .88 2,466.22 30 ,724 .71 Tagum 31,858.28 7,389.23 2 ,466 .22 2,569.60 2.992.79 7 ,3 8 9 .23 Tabunok 7,414.16 8,437 .65 2 ,992 .7 9 3,013. 19 24 ,060.87 8 ,437 .65 Cag. Carmen Pub. Market . ,,, 8,932.8 1 4,739.88 24 ,060 .87 24 ,962 .55 24,684.06 4 ,7 2 5 .0 6 Gen. Santos � Pioneer 4.725.06 23,242.21 24,684 .06 25 , 152.9 3 6,017 .87 23,242 .21 Kalibo 23.460.86 6,017 .87 6,056.91 921.33 Mandaue Highway 1.082.65 7,606.94 921 .33 7 ,745 .05 7,606.94 Roxas McKinley 42 ,605 .61 7.019.16 7.236. 18 7 ,0 1 9 . 16 La Paz Iloilo 1.677 .77 22.6 1 1,592.19 1,677 .77 lligan Palao 1,677 .77 1,5 92 . 19 1 761.89 Malaybalay Valencia Poblaclon Cagayan Lapasan Mati Mabini Koronadal Alunan San Carlos City Davao � Digos Iloilo Mabini Calbayog San Jose Antique Cagayan Osmena Cogon Midsayap Lapu-lapu Cotabato Sinsuat Roxas Roxas Silay Butuan J . Satorre MoJave Kidapawan Grand Total � 20% Sales Discounts given to Senior p 6,675,236.35 p 6,340,315.58 p 6,292,601.47 Citizens in 1995 (inclusive of 10% VAT) Grand Total � 20% Sales Discounts given to Senior p 6,068,396.68 p 5, 763,923.25 p 5, 720,546. 79 Citizens In 1995 (exclusive of 10% VAT) page 4 or 4

ANNEXA MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SA.LES DISCOUNTS TO SENIOR CITIZENS June 1995 Per Register of Should-be Basis of Senior Citizens Per CPA's Refundable Amount Sales Trans. Report Branch (Exhs. M-6 to M-17) (Exhs. M-3 & M-4) Bambang p 31.66 1.94 p 34,119.75 p 31 ,661.94 Glori etta Kalookan 9th Avenue - '" 23,924.70 24.443.54 23,924.70 Cubao Romulo 79 ,599.45 80,293.83 79 ,599.45 Quiapo 1u 75,413.03 73,641 .60 73,641.60 Legarda Gastambide Paco Paz 7,732.73 7,891.73 7,732.73 Pasay.Taft 34,664.31 35,065.25 34,664 .31 Kalentong General 51,155.32 51.185.59 5 1,155.32 Sangandaan 43,415.22 43,907.71 43 ,415.22 Cubao Aurora 30,756.86 29 ,564.58 29,564.58 Baclaran Quirino 45 ,036 .29 45 ,290.54 45.036.29 Makati J. P. Rizal 23,541.92 23 ,569 .78 23,541.92 Recto Avenida 57,665.86 57,465.29 57 ,46 5.29 Magallanes Trabajo 9,307.57 9,217.26 9,21 7.26 Blumentritt Avenida 97,786.33 98,056.40 97 ,786 .3 3 Villalobos 46, 268.59 46.470 .06 46,268.59 .6 Ermita 39,764 .33 41 ,045.97 39,764.33 Sto. Cristo 36 ,315.86 36,383.84 36,315.86 Greenhills 29,431 .89 29 ,338.50 29 ,338.50 San JuE!.n 16,070.97 16,263.16 16,070.97 Pasay Libe1tad 113,120.77 112,401 .26 11 2,401 .26 Congressional 74,261 .69 72,212 .74 72,212.74 � Pasig Mutya 47,267 .12 46,340.13 46,340 . 1 3 Cubao Quirino 158,8�16.97 156,931 .61 156,931.61 Guadalupe 19,320 .63 19,336.98 19,320.63 Baclaran Airport 65 ,844.14 (35,493.77 65,493 .7 7 Espana 28 ,900.21 28,941 .78 28,900 .21 Marikina Concepcion 25 ,500.87 25. 177.54 25,177 .5 4 Pasig Mabini 30.720.3 1 30,162.43 30,162.43 Malabon Plaza 70,387.42 70. 087.03 70,087 .03 Earnshaw 54 ,876.54 54 ,B80.52 54,876.54 Banaue 45.648 .3 8 46, 399.10 45 ,648.38 Cavite 14,752.92 14,928.63 14,752. 92 Binan Plaza Rizal 42,563 .45 42.604.17 42 ,563.45 Malolos Plaza 60,205 .99 60,01 1.38 60,011.38 Alabang Montillano 18 .38 1.86 17,726 . 13 17,726.13 Calamba Crossing 58 ,4 13.82 5G, 718.15 56 ,718.15 Rosario 38,517.94 37 ,849.20 37,849.20 Binakayan 2ri,000.18 23 .215.26 23,275.26 Mali bay 1! i.759 .16 15,854 .86 15,759.16 Central Market ( :3,585.31 72, 112-32 69 ,585.31 Pritil "\0,701.76 30,Sl 'J4 .5 1 30,701 .76 Sta . Mesa V. Mapa '!6,333.26 26,609.57 26,333.26 Marikina dela Paz 18,362.14 18,75U2 18,362 . 14 Murphy 26,616.46 26.40f".81 26.409.81 t;lc!l Monte 50.608.15 48 ,771 .86 48,771.86 Nepa 0 . Mart 25,747.65 27,209.51 25,747.65 Northbay Paco Pedro Gil iil7, 4il0 R;il ~7;3f;Q , fil l" ;n , .,"o , lil~ Shoppesville Quiapo R. Hidalgo 41 ,095.64 41,926 .3 1 41 ,09e.S4 Kalookan Monumento 15,061.44 14,785.54 14,785 .5 4 Anti polo 43,632.07 43,899 .6 8 43,632.87 121 ,904.87 122,649.76 121,904 .87 �r� 19,317.86 19,354.26 19,3 17.86 58 ,623 .18 57 ,957.69 57 ,9:1 ? .69 22,102.03 22,781 .77 ~'2.102 . 03

. .. ' ANNEXA MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS June 1995 j Per R~glster of JI Sh oui~..Qe S>.lrllor Citizens Per CPA's ReBfausniSd ~obf le �ales Trans. Report Amount . Branch 'i:xhs. M-6 to M-17} (E xhs. M-3 & M-4) 56 ,630.28 42 ,237.4 3 San Pedro . ,., 56.737 .9 6 56,630.28 27 ,596 .1 4 Park Square 1 1r u 42,237.43 42,348.27 95 ,837 .9 7 Novalichee Plala 27,718.74 27,596. 74 Retiro 95 ,837 .97 99.336. 18 16,190 , ~3 Kalookar1 11th Avenue 17,103.26 16,190.53 Meycauyan Plaza 26.255.32 26 , 132.8 5 26,132.85 Sta. Ana 44,384 .11 44 ,2 56 .31 44,256.31 Muntlnlupa 27 ,22 7 .2 6 27 ,091.44 27,091.44 Ali Mall 7 4 ,130.98 77 ,036.60 74,130.98 Scolft eorromeo 144,629.17 140,258.66 140 ,258 .6 6 Edsa Central 35 .2 20.63 33 ,766.12 33,766 .12 46 ,428 .52 46,349. 62 46 ,349 .62 Z;~pp~ e 28,741.29 28,626. 02 28,626 .02 52 ,861 .29 52 ,485 .07 52,485 .07 Blum. Oroquieta 25 , 132.33 25,524.39 25,132.33 Los Banos 43,729 .56 43.744.31 43,729.56 K Binan Paterno 90.734. 11 90.419.44 90,419.44 Parana que 24,41 4.01 24 .386.48 24,386.48 Edsa West 47,155.12 47 ,35 4 .60 47 , 155 . 12 Sta. Mesa Magsaysay 17,149.81 17,028.58 17,028.58 Sta. Cruz 22,670 .70 23,309.95 22 ,670 .7 0 Karuhatan 52,265.53 52,28 1.77 52 ,265.53 Nolasco 21,030.74 20 ,890.45 20 ,890.45 Pasay Burgos 4,796.99 4 ,876.94 4 ,796 .9 9 Plaridel 85 ,115.87 85 ,386.41 85,115 .87 Cloverleaf 31 ,827.48 32 ,043.48 31 ,827.48 Sucat 8 ,760 .21 8,579.35 8,579.35 Cainta Junction 25 ,754 .55 25,648 .08 25 ,648 .0 8 Siniloan 59 ,716.51 59,622.73 59 ,622 .73 Escolta 11 .812.25 11 .777.49 11 ,777.49 Broadway Centrum 9,172.66 9.150.75 9,150 .7 5 Gil Puyat Washington 61 ,677.08 54 ,671.44 54,671.44 Malanday 11 ,339 .25 12,600.51 11 ,339.25 Edsa Libertad 15,385.85 15,195.15 15 , 195. 15 Tanay 12,156.69 12.101.76 12,101 .76 Maypajo 22,978.40 23.187.27 22,978.40 Malinta 38,327 .02 38 .366.64 38,327 .0 2 Naic 44,902 .79 45,153 .74 44,902.79 Kalentong Pershing 22,483.87 22.497.23 22,483 .87 Sta . Maria 8,942.61 8.713.82 8,713 .82 Calamba Pabalan 30,869.72 31,0 18.07 30,869.72 Recto Quezon Blvd. 18,732.06 18.939.54 18,7 3 2 .06 Balagtas 28,183.75 28.842.90 28,183.75 Novaliches Susano 25,399.74 25,399 .7 4 Taytay 60,229.96 25.568.49 60,229.96 56,183 .9 6 60.502 .98 54 ,241.42 Recto Soler 14 , 194 .37 54.241.42 14,1 94.37 Harrison Plaza 73,749 .03 15,108.68 7 1,865 .04 19,887 .9 7 71 ,865.04 19,355.50 Gil Puyat � Urban 24,090 . 18 19.355.50 23.865.33 Masinag 6,664 .73 23 ,865 .3 3 6,631 .07 Q. Plaza 26,128 .8 9 6,63 1.07 26 .127.00 Alabang Highway 19.321 .9 1 26 , 127.0 0 19,321 .91 Pasong Tamo 40,701.52 22,609.70 31,844 .75 Edsa Pioneer 9 ,999.84 31 ,844.75 9 ,999 .84 Kalookan Plaza 10.36 8.00 Novaliches Quirino page 2 of 4 Landmark Morong

.. ANNEXA MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS June 1995 Per Register of Should-be Basis of Senior Citizens Per CPA's Refundable Amount Sales Trans. Report 1 6,2 4 8 .9 3 Branch (Exhs. M-6 to M-17) (Exhs. M-3 & M-4) 4 9 ,8 1 4 . 11 46,851 .38 Edsa Shaw - ,., 17,455.96 16,248.93 67,104.67 Farmers' Plaza 5 0 ,4 0 8 .3 9 4 9 , 8 1 4 .11 69,461 .95 Fairview 1 � -J 4 7 ,7 1 9 .3 7 46,85 1.38 39,001 .92 Quezon Avenue I 67,104.67 68,038.09 1 3,8 2 3 .9 0 Kalookan Gotesco 69,461.95 70,008.61 19,311.44 Edsa Mayflower 42,084 .04 39,001.92 18,853. 34 Pasay Rotonda 13,823.90 1 5 ,6 1 3 . 1 8 9,368.13 Roosevelt 19,31 1.44 19,347.19 48.391.49 Lagro 18,853.34 18,868.05 48,992.86 Quiapo Palanca 9,368 .13 9 ,902. 14 8 9 . 2 2 9 .6 2 Better Living 48 ,4 2 7 .7 2 48,391.49 5 8 ,3 3 0 . 0 5 Pateros 4 8 ,9 9 2 . 8 6 49, 164.70 77,819.06 Las Pinas 8 9 , 2 2 9 .6 2 90,868.05 26,998 .55 � Bacoor 5 8 ,3 3 0 . 0 5 58,488.95 5 3 ,6 6 4 .5 8 lmus Cavite 7 7 ,8 1 9 . 0 6 80,434.34 30,571 .05 Marikina J. P. Rizal 28 ,771 .46 26.998.55 3 5 ,4 5 2 .6 6 Tandang Sora 5 3 ,6 6 4 . 5 8 54,296.25 61 ,819 .76 Gil Puyat - Dian 30,571.05 31,321.81 27,386.94 Edsa Ortigas 35,678 .64 3 5 ,4 5 2 .6 6 3 0 ,5 8 9 .91 Ayala Alabang 62,277.04 61,81 9.76 3 5 ,2 4 9 .0 4 Silang Cavite 27,386.94 27,426.45 2 8 ,6 9 9 . 6 2 Pasi~San Joaquin 30,589.91 30,679.19 33,134.78 Pari< Square II 35,297.23 35,249.04 22,721.31 Laong Laan 2 8 ,700.41 28.699.62 10,431 .02 Sta. Rosa 33.134.78 33.958.76 1 9 ,8 9 8 .6 5 Cainta Parola 22,721 .31 2 2 ,8 0 2 .6 2 53,327.71 A.Amaiz 10,431 .02 10.431 .02 27,113.76 Gagalangin 19,898.65 20.04 4.54 110,495.73 Edsa Plaza 53,472.63 5 3 ,3 2 7.71 32,298.19 Meycauyan Highway 2 7 , 113 .7 6 27, 491 .79 47,482.23 Diliman Citimall 110 ,4 9 5 .7 3 112,284.66 7 ,5 3 5 . 5 9 Malabon Hulong Duaht 32,801 .31 3 2 .2 9 8 . 1 9 32,071 .18 Commonwealth Gotesco 48 .288.75 4 7 , 4 8 2 .2 3 21 ,828.20 Kalookan Samson Road 7,580.59 7 ,5 3 5 . 5 9 17,176 .58 Navotas 32,266.44 32,071 .18 1,598.35 Cash & Carry 21,855 .20 21,828.20 Polo 17,545.58 17,176.58 4 ,9 70 . 2~:~ V. Luna 1,598.59 1,598.35 Hagonoy 3,887.85 . . ' Cebu - Leon Kiat 8 0 .0 0 4.970.29 3 6 ,6 8 0 .9(f Cebu - Juan Luna 5 .058.28 3,887.86 Cagayan T. Neri 3 ,887.85 3 6,9 5 1.01 6 ,45 8 . 9 9 Davao Quirino 36,680.90 6 ,4 9 3 .6 4 23,219.08 Tacloban Salazar 6,458.99 23,2 19 .08 38,921 .43 Davao San Pedro 2 3 ,25 3 . 0 2 38.921.43 166,585.47 Iloilo Valeria 38,922. 12 167,165.63 Davao Lapu-Lapu 166,585.47 4 ,418 .13 4 ,3 4 2.6 5 Bacolod Libertad 4 ,3 4 2 .6 5 11 ,156.55 11 ,156.55 Zambo. Veterans 13,162.58 5 ,815.05 5.812.65 Cola. Magallanes 5 ,8 1 2 . 6 5 2,626.27 2,626 .27 Cagayan J. Borja 2,707.05 12 ,76 1.05 12 ,6 8 5 . 7 2 Davao C.M. Recto 12,685.72 2 2 ,4 8 6 . 0 6 21 ,790 .01 Davao Bankerohan 21,790.01 2 ,5 7 6 . 2 0 2,576 .2 0 Gen. Santos - Acharon 2.578.72 15 ,8 0 9 . 7 3 15 .6 1 2 .31 Tacloban Burgos 15.612.31 3 ,522.74 3 ,5 1 6 .84 3,516.84

�� ANNEXA MERCURY DRUG CORPORATION v s. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SA!.ES DISCOUNTS TO SENIOR CITIZENS June 1995 . . Btalie:h Per Regist~r of Per CPA's Should-be Report Basis of I Sehior Citizens Refundable Sales Trans. (Exhs. M-3 & M-4) . .. ,8mount (Exh s. M-6 t o M-17) Cebu Ci4rMtl 1,322.19 1,3 2 2 .25 1,322. 19 37 ,610.90 38,638.60 27,6 10.90 Beco!otl Arahetll. 25,086.71 24 ,956. 11 24,956. 11 135,446 .93 133,934 .45 133,934.45 Ozal'l'\19 Zalllt'!fl!l 8,155.51 7,883.24 7 ,883.24 Iloilo lmliirt 3,674 .73 3,816. 18 3;614.73 6 ,423 . 11 6,422.46 6,422.46 Ormoo f<iztll 24 ,946 .22 24,968. 43 2 4 ,94 6 . 2 2 2 2 ,3 8 5 . 3 2 22 ,344.99 22 ,344 .9 9 Cagay~.fi Ciirmeh 22 ,095.58 22,316 .07 1 2 ,0 9 e .s s ZambG. Cli ma~o 32,444.46 32,404 .85 32,404 .85 14,359.95 14,207.03 14,207 .03 Cebu !"tJMte 9,167.00 9 ,495 .99 9 ,167.0 0 11 ,170.63 11 ,210.6 1 11 ;170.63 Dumagueie 8,036 .84 8,040 .3 0 8,036.84 16,524.47 15,518 .75 15,518.75 � eutuan 15,346.38 1 5 ,064 .72 15,0 64 .7 2 5,124.57 5 ,0 7 0 .9 7 5 ,0 70.9 7 Tagbllaran 1,015.46 Coti!b~to Plat.! 977.16 7, 054 .3 9 977 .16 6,555.98 12 ,8 1 7 .67 6,555.98 Ta c!Jt�on~ 12,973 .13 4 4 ,2 8 4 . 0 7 12,1h7.61 44,256.87 3,980.47 44 ,2 5 6 ,8 7 Catb!lllogat1 3,980 .47 6 9 , 0 6 5 .9 9 3,98Q.4 7 68 ,588.35 42,845.3 1 68,588.35 Pagadia!'l 43,031 .50 13,732. 18 42,8 45.3 1 13.808.62 19,802.41 13,732. 18 !ligan 19.847 .29 6,107 .93 19,802.4 1 6,193.31 17,142.41 6 ,107 .9 3 Korbnadal lulu~i~ - ,,, 17,142.74 3,306.82 17,142.41 Tc!l.glir'l'l 3 ,2 6 8 .82 7,528.37 3,268.82 7,107.53 1,771.65 7,107.53 Tabuhok 1,697 .55 11 ,291.74 1,697.55 11 ,29 1.74 27,348.56 11 ,291. 74 Cag. Carmer. lt'ub. Market 27,690 .0 1 3.347.24 27,348.56 3,347.24 24,903.81 3,347.24 Gen. Santos - ~it'::neer 24,438. 10 16,231 .73 24,438.10 17 ,3 9 0 . 11 7 ,8 92 .24 16,231 .1~ Kalibo 7,901 .24 2 ,030 . 15 2,039.49 6,997 .86 7 ,89 2 . 2~ Manclaue HiQhWa)l 6 ,956.88 42 ,970.17 2 , 030 . 1 ,~ 40 ,498.62 4,521 .76 6 ,95 6 . ~ . Roxas M-::Kinle)' 4,564.76 2 0 5 .06 40,498.6.4. :... La Paz Iloilo 205 .06 1,779 . 11 4.52 1.76 1.779.11 2,689.16 205 .0 6 lligai'l Palao 2 ,689.16 1.779. 11 70.90 2,689.16 Malaybaia:; 70 .90 70.90 Valencia P!lbladon Cagayan Lapasan M11ti Mabin! Koronadal Alunan San Carlos City Cav'ao - bigos IICilo Mabini C!llbayog San Jose Antique Cagayan Osmena Cogon Midsayap L!.'.!Ju-ltapu Cotabato Sinsuat Roxas Roxas Silay Butuan J. Satorre Molave Kidapawan Dipolog Grand Total - 20% Sales Discounts given to Senior p 6,991,550.73 p 6,978,036.45 p 6,924,799.26 Citizens In 1995 (inclusive of 10% VAT) Grand Total - 20% Sales Discounts given to Senior p 6,355,955.21 p 6,343,669.50 p 6,295,272.05 . Citizens in 1995 (exclusive of 10% VAT) 1 3o page 4 of 4

.. MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS Branch Per Register of Jul__y_ 1995 Should-be Se11ior Citizens Basis of Per CPA's SalEs I rans. Report Re1urasable (Exhs. M-6 to M-17) (Exhs. M-3 & M-4) - Amount Bambang p 33,839.67 p 32,831 .58 p 32,831 .58 Glori etta Kalookan 9th Avenu& 231 .82 Cubao Romulo 39,133.00 42 ,919.37 39 ,133.00 Quiapo 97,406.85 97,247 .69 97',247.69 Legnrtla Gastambl d~ Paco Paz 80,428 .6 2 82,930.28 80 ,428 .6 2 Pasay 'raft Kaler.tong !3em! f'9.l 7.902 .0 5 8.202.53 7,902.05 Sangand!ien Cubao Aurom 43 ,383.84 43.527.88 43 ) 83 .84 Baclaran Quirlno Makati J. P. Ri@i 55 ,891.06 57 ,447.63 55,891.06 Recto Av~:nid~ Magallanes 52 ,495 .99 52,68 1.54 52 ,495 .9 9 Trab;ajo Blumentritt Avenida 37,053.25 37,183.16 3 7 ,053 .25 Vllla!obos ErFnita 62,473 .51 63 ,441.48 62,473.51 Sto. Cristo Greenhills 24 ,814.15 26,552.68 24, 814 .15 San Juan Pasay Libertad 68,294.07 67,596.26 67,596.26 Congressional 11,584.35 11 ,621.92 Pasig Mutya 11 , 584.~5 Cubao Quirino Guadalupe . '" 117,408.94 116,434.86 116,434 .89 Baclaran Airport 56,772 .0 0 56,949.19 56, 772 .00 Espana Marikina Concepcion 44,544 .76 44,562 .5 6 44,544.16 Pasig Mabini Malabon Plaza 38,166.42 37,908.17 37,908.17 Earnshaw Banaue 52,698.93 53,253.25 52 ,698 .9 3 Cavite Binan Plaza Rizal 17,662.47 17,825 .06 17,662.47 Malolos Plaza Alabang Montillano 115,873.13 118,102.02 1 1 5 ,873 . 13 Calamba Crossing Rosario 87,850.68 86,462 .9 8 86 ,462 .98 Binakayan Malibay 53 ,732.47 53, 788 .04 53 ,731.47 Central Market Pritil 167,298.26 174,656.25 167,298.26 Sta. Mesa V. Mapa Marlklna dela Paz 24 ,0 4 0 .89 24, 031 .73 24,031 .73 Murphy Del Monte 64 ,875.07 64,931 .08 64 ,875.07 Nepa Q . Mart Northbay 34 ,385.18 35,937.23 34 ,385.18 Paco Pedro <311 Shoppesville 26 , 180 .98 26,362.99 26, 180.98 Quiapo R. Hidalgo 44,283.40 44 ,593 .0 6 44,283.40 77 ,866.47 79,986.87 7 7 ,866.47 60,311 .37 60,474 .12 60,31 L37 45 ,026.08 41 ,934.63 41 ,934.63 15 ,369 .8 9 15,7 6 8 .49 15,369 .8 9 73 ,804.79 73,168.62 73,168.62 68 ,196.91 69,192.77 68. 196.91 27.588.29 27.725.40 27 ,588.29 64,623 .64 64,623.64 64.686.67 / 43 .558 .78 43 ,608 .89 43.558.78 27,612.09 5,909 .55 5,909.55 19,300.21 19,492.32 19.300.21 75,182.85 75,237 .07 75. 182.85 36,046.66 35,221.96 35,221 .96 31 ,647 .56 31,956.12 31 ,647.56 20 ,996.37 22.116.13 20 ,996.37 27,636 .11 27 ,532.58 27,532.58 60 .668.37 6 1,991 .93 60.668.37 29,565.50 29 ,909 . 15 29.565 .5 0 25,876.61 25 ,822 .04 25 ,822 .011 39 ,085 .39 3 8 ,8 3 5 .51 38 ,835.51 18,996 .93 19 , 136 .2 0 15,096 .93 51,029 .70 53 ,383.70 51,029 .7 0 161 ' 116.73 115,973.84 115.973.84 16,829.28 17,008.07 16,829 .28 1 ' ,_j page 1 of5

MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULEi OF 20% SALES DISCOUNTS TO SENIOR CITIZEN$ July:199~ �-=~-anch Per Reg lsi~r of PeRrepCoPrA~ 's JI Sho uld-be _iExhs. M-3 &J~I_-41 B<tsis of Kzllookan f\~r::nult!Mtc I Senior Citizens Sales tralis. Refundable Anti bole AmoUht San� Padr~ . (lixhs. M-6 t9 M-17) Park SqUare 1 5 2 ,7 6 3 .0 0 51,776.2fl 5 1 , 7 7 6 .2 9 Nova!icM:. Plaza 25 ,421 .11 26,418.73 25,421 .11 Re!lfb Kaiookarl 11th Av~!'ll:'~ 8 7 ,2 0 3 . 7 3 65 , 4~4.40 65,434.40 Meycrauyan Plaii!. 49 ,882.31 50,803.12 4 9 ,882.31 sta. Ana 30,001.01 30,67e.:zo 3 b ,0 0 1.01 Muntlnlupn 110,904.54 112,879.01 110,904.54 Ali Mall 17,920.71 18 ,15 1:25 17,920.71 Scout 8orr'brh9o 25,639.99 26,101.1 1 25 ,639.99 Edsa Cer.!ral 45 ,574.10 45,682.:37 4 15, 5 7 4 . 1 0 Zapote Blum. OtOqlli td~ 29,902.57 22 ,506.77 2 2 ,5 0 6 .7 7 Loe Blilf16s 81,281 .82 71,579.40 7'1 ,579.40 Blnafl Pa ~mo 157,561 .12 154,076.89 �) 5 4 ,0 7 6 .0 9 Para!laqulil 37,948 .90 42,831 .57 37,948.90 Edsa \1\ie;t St:t. MeM Magsaysa~ 58,991 .75 2 8 , 9 5 9 .8 8 2!!,959 .!f8 Sta. Cr~ Kan fH:tt~fi 44 ,652.76 45 ,130.36 4 4 ,6 5 2 .7 6 Nolasilo " J""t 5 7 ,6 0 5 . 1 7 59,676.9ll 57,605. 17 Pas y BurflGs 2 6 , 6 9 2 .0 2 2 7 ,0 4 5 .:22 2 6 ,6 9 2 .0 2 Pl~:it!~l c:ov~fl~ilf 4 9 ,3 4 5 .3 9 4 8 ,81'5 .91 4 8 ,815.91 Suo!lt 112,985.98 117,406.39 11 2 ,985.98 Ca!littt Jvr~~g!l<>f'l 3 0 ,8 8 0 .01 30,701. 14 30,701.14 Sir.llo~fl 51,333.14 51 ,586.26 51,333.14 G!ic6Ri Btoadw~ C!Jnt!lm1 17,997.45 17,780.77 17,780.77 Gil Puyaf Wi:!~l't!n~bil 32,035.49 32,033.01 32,033.01 M l .!ldRY 57,263.46 57,070.18 57,070.18 Eds;l U b~rto.d 21,321 .85 21 ,076.?7 21 ,076.77 lar\<>,y Maypajo 6 ,3 2 9 .2 4 6 , 4 8 4 .0j;! 6 ,329.24 107,361.16 107,255.11 Malinta 107 , 255 . ~1 N::iiC 3 9 ,0 5 6 .8 7 39,983.�(2 39.056.87 Kah!Jrttong P~r hlng Sta. Marls . 10,159.04 10,169.16 10,159.04 CaiC~.:11o!a. F~balan 26,422 .32 2 6 ,4 2 2 . 2 7 26,422.27 Recto QuezcJf1 Blvd. 75,454 .50 7 5 ,7 8 2 . 53 7 5, 4 5 4 .5 0 B ~ li:l�ltas 18,381 .20 18,888.40 18;381.20 Novgliches Susano 8 ,3 9 7 .8 2 8 ,3 2 3 . 8 2 8 , 3 2 3 .8 2 l;~ ytt\y 8 5 ,7 9 2 . 8 0 6 8 ,4 0 8 .9 5 6 8 ,408 .9 5 I~GC[D Soler t-tarri!lon Plaza 15,130.60 15,20 1.78 15,130 .60 Gil Puyat - Urban Masl11ag 16 ,6 9 0 . 16 16,802.47 16,690.16 Q. Plaza 11 ,582.24 11 ,882.51 1 1. 5 8 2 .2 4 Alatlang Highway 2 8 ,3 5 8 .5 3 25,268 .24 2 5 ,2 6 8 .6 4 !"asong Tamo 44,733.46 44,265.18 44.265.18 Edsa Pioneer 4 6 , 8 7 7 .5 8 47,034.79 46, 877.58 2 3 ,3 6 9 .8 0 2 3 , 4 3 6 .8 8 23,369.80 10,305.83 10,345.75 10,305.83 28,101.78 29,522.93 28,101 .78 18 ,7 7 9 .6 0 19 ,4 0 8 .61 18,779 .60 36,494.31 36,431 .29 36,431.29 27,161 .26 27 ,206 .82 27 ,161 .26 6 9 ,5 6 7 .5 6 6 9 ,4 8 2 .5 9 69,482.59 6 4 ,3 1 7 .9 7 6 4 ,5 7 9 .3 7 64 ,317.97 1 6 .2 2 9 .5 9 1 6 ,5 8 8 . 15 1 6 ,2 2 9. 5 9 72,107.94 69,435 .36 69.435.36 23,211 .13 23 ,080.88 2 3 , 0 8 0 .8 8 2 3 , 1 5 6 . 11 23.392.67 2 3 ,1 5 6. 11 7,139.47 7 ,3 0 7 .9 2 7,139.47

r. MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL RSVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS - Jul_y_1995 Should-be Basis of Per Register of ! Refundable Senior Citizens Per CPA's Amount Sales t rails. Report 26.957.72 19,098.59 . Branch - (Exhs. M-6 to M-11) (Exhs. M-3__~ M-4) 3 9 , 1 3 9 .3 5 10,427.96 Kalockan fllaz ~ "' 26,957. 72 2 7 ,8 S1 . 1 3 12,977.41 Novalfches Quirino 19,098.59 15,580.3 1 Landmark 14 1 1~. 4 1 0.00 39,155.70 5 2 ,0 1 4 .21 Morong 10A3S.16 62 ,706.70 Edsa Shaw 3 9 , 13 9 .3 5 12,977.41 77,342.45 Farmers' Plaza 10,4 2 7 .9 6 50 ,882.27 4 9 ,8 9 7 . 8 7 Fairview 13,961.24 52,014.21 14,660.89 Quezon Avenuet 15,586. 31 6 2 ,7 0 6 .7 0 2 2 ,6 3 3 .5 8 Kalookan Gotesco 52.229.10 19,974.17 Edsa Mayflower 6 3 ,1 6 4 .7 4 77 . ~42 . 45 12,852.:3"� Pasay Rotonda 77 ;455 .14 52,312.54 Roosevelt 4 9, 8 9 9 .3 4 49,897.87 54.657.86 Lagro 1 4 ,8 6 0 .8 9 16,152.12 9 2 ,4 2 7 .81 Quiapo Palanca 2 2 ,8 4 7 . 4 5 22,633.58 56 ,774.48 Better Living 2 0 ,1 4 8 .5 2 19 ,9 7 4 .1 7 81 ,724.32 13,081.01 12,852.39 2 8 ,7 0 5 . 1 9 Patero~t 5 2 ,3 1 2 . 5 4 54,9 19.63 60 ,577 .65 5 4 ,8 4 3 .6 4 5 4 ,6 5 7 . M 31 ,612.82 Las Plnas 9 4 ,0 5 9 .7 7 9 2 ,4 2 7 .81 41 ,692.12 Bacoor 57,938.26 56,774.48 7 2 ,2 4 7 .91 lmus Cavite 8 ,724.32 81 ,814.17 36,458.64 Mariklna J . P. Ri:ta.i 30,038 .53 28,705.19 32,864.22 Tandahg Sora 61 ,172.77 6 0 ,5 7 7 . 6 5 4 0 , 5 0 9 .3 4 Gil Puyat- DIM 31 ,824.11 31 ,612.82 4 5 ,90 2 .9 8 Edsa Ortigas 54.795.76 41 ,692.12 3 7 .4 1 8 . 3 3 Ayala Alabang 74 ,5 5 6 .8 7 72,247 .91 2 5 ,9 9 0 .8 9 Silang Cavite 36,458 .64 36,474.90 13,358.31 Paslg-San Joaquin 32,921 .09 3 2 ,8 6 4 .2 2 24,193.26 Park Square II 49,997.40 4 0 , 5 0 9 .3 4 5 3 ,4 7 1 . 2 6 Laong LEI.ah 4 5 ,9 0 2 .9 8 45,991 .86 24.774.47 Sta. Rosa 37,764 .03 3 7 ,4 1 8 .3 3 130,404.33 Cainta Parola 2 5 ,9 9 0 .8 9 27.060 .79 33,746 .51 A. Amalz 13,358.31 13 ,9 5 5 . 5 5 48, 558 .~2 Gagalangi n 26,252 .56 24,193.26 9 ,045.82 Edsa Pltua 59 ,482.22 53,471.26 32,230.07 Meycauyan Highway 25,165.08 24,774.47 2 6 ,089 .6 6 Dil!mlh Cttimall 130,404.33 1 3 7 ,7 1 5 .7 0 1 5 ,7 1 9 .2 7 Malabon Hulong Duaht 93,817.65 3 3 ,7 4 6 .51 Commonwealth GotMco 4 8 ,5 5 8.5 2 5 3 ,6 7 5 .7 5 34,275.16 Ka!ookan Samson ~oad 9,045.82 9,130.47 4,637.40 Navotas 32,230.07 34,428.36 Cash & Carl)i 2 6 ,0 8 9 .6 6 2 8 ,0 1 3 .6 9 5 ,237.73 Polo 1 5 ,7 1 9 .2 7 15,823 .47 6 ,9 3 8 . 4 0 Lagro Self Ssrvi'2E! 4 3 , 1 3 3 .4 3 84.24 34 ,2 7 5 .16 9 ,0 2 9 .71 v. Luna 34,310.51 4,637 .40 2 4 , 7 1 5 .8 6 4 9 ,217 . 11 Olives Plaza 5 ,2 4 3 .1 0 5 ,2 3 7 .7 3 188,171 .32 Novalichaa Baesa 96.00 6,938.40 Calnta Sta. Lucia 43,133.43 page 3 of 5 Cebu - Leon Kiat 187.00 9 ,029.71 Cebu - Juan Lun<J. 5,473.60 24,715.86 Cagayan T. Neri 6 ,963.54 4 9 ,2 1 7 . 11 Davao Quirino 43,420.80 189,921 .81 Tacloban Salazar 9,421 .65 Davao San Pedro 2 5 , 3 1 9 .2 8 Iloilo Valeria 50,122.90 188,171 .32 �r

MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS Branch Per Register of July 1 9 9 5 Should-be Senior Citizens Basis of Davao Lapu-Lapu Per CPA's Bacolod Libertad Sales Trans. Report Refundable Zambo. Veti':rans (Exhs. M-6 to M-17) Arnount Cota . Magg!!anes 1Exhs. M-3 & M-4}. Cagayan J . Bo~a Davao C.M. Recto 5 ,534.32 5,537. !JO 5 ,5 3 4 . 3 2 Davao 8ankerohM i 3,91 3A9 13,913.49 Gen. Santo~ ~ Achaton 14,41 0 .97 4 ,9 3 9 .5 5 Tacloba_n Burgot 4 , 7 3 0 .6 6 4 ,939.55 Cebu Carbon 4 ,969.58 11 ,295.45 4 ,7 3 0 .6 6 Bacolod Arana! 18,094.46 11 ,117.26 Ozamis Zamora 4,802 .39 4,798.47 17,597.27 Iloilo lznart 16,454.13 4 ,7 9 7 .2 8 Ormoc Rizal 11 ,117.26 4,128.59 16,454.13 Cagayan Carmen 1,246.82 4,128.59 Zambo. C!inl>\00 17,597.27 43,921 .19 1,2 4 6 .8 2 Cebu Fuente 2 4 ,8 2 9 .6 4 4 3 ,9 2 1 . 1 9 DYmaguete 4,797.28 177,282.77 8utuan 6 ,8 6 5 .0 2 ~4.829 . 64 Tttgbilaran 16 ,4 5 4 .3 8 7 ,3 1 3 . 7 2 Cotabato Plaza 5,764.30 177, 282.77 Tacurong 4,182.59 31 ,288.12 6 , 865 . ~ Catbalogan 25,239.55 6 ,9 4 8 .5 5 Pagadian 1,246.82 21,221 .18 5 ,757.20 lligan 3 6 ,9 6 9 .7 7 Koronadal Zulueta 44,061 .03 10,884.02 31 .198.94 Tagum 11 ,512.33 25, 2 3 9 .5 5 Tabunok 25,084 .60 13,682.15 21 ,221. 18 Cag. Carmen Pub..Market 8 , 1 3 9 .3 5 36,969.77 Gen. Santos - Pioneer 1 7 8 ,9 4 4 .9 8 19,826.68 10,884.02 Kalibo 11 ,49(3.77 Mandaue Highway 6,865 .02 2 1,246.16 13,490.15 Roxas McKinley 4 ,8 3 5 .9 3 La Paz Iloilo - "' 6 ,948.55 1 ,6 8 3 .51 8 ,1 3 9 .3 5 !ligan Palao 5 ,3 1 0 . 6 0 19,804.63 Malaybalay 5 , 7 5 7 .2 0 21 ,146.62 Valencia Poblacion 31 ,198.94 15,480.48 Cagayan Lapasan 48,935 .26 4,448.64 Mati Mabini 26 ,281.86 1 .6 7 3 . 1 4 Koronadal Alunan 4.422.14 5 ,3 1 0 .6 0 San Carlos City 24,248.70 81 ,186.71 1 3 ,9 2 9 .2 5 Davao � Digos 56,229.10 4 8 ,5 4 8 . 1 7 Iloilo Mabini 37,166.07 19,517.80 4,422.14 Calbayog 17,804.93 81 ,186.71 San Jose Antique 1 0 ,8 8 5 .6 7 56 ,229.10 Caga)'an O;mena Cogon 8,131 .94 1 9 ,4 0 9 .0 3 Midsayap 11,496.77 2 3 ,9 9 3 . 1 8 1 7 , 7 8 0 .9 7 Lapu-lapu 8 ,131 .94 Cotabato Slnsuat 13,490 .15 2 , 9 8 9 .2 0 2 3 ,443 .3 2 Roxas Rox.as 8.892.44 2 ,766.99 Sllay 8 ,3 1 3 .15 2 .199.82 8 ,6 8 6 . 8 6 Butuan J . Satorre 10 ,6 7 8 .7 0 2 ,183.70 Molave 19,804.63 30 ,631.84 10.678.70 30,497.39 21 .146.62 3 ,7 2 6 .0 6 3 ,7 2 6 .0 6 2 8 , 1 2 3 .6 3 28, 123.63 4 ,448.64 23,971 .02 23,971 .02 7 ,8 8 7 . 4 0 1 ,6 7 3 . 14 7 ,8 8 7 . 4 0 1,612.48 1,612 .48 9,257 .95 5 ,310.60 9 ,2 5 9 .0 2 47 ,574.27 47 ,636 .36 6,374 .91 13,929 .25 6,374.93 2 . 5 7 6 .8 4 2,576 .84 2 ,189.21 48,548.17 2 , 1 8 9 .21 4.422.14 82,257 .51 56,531 .51 19,409.03 17,780.97 8 ,131 .94 2 3 , 4 4 3 .3 2 2,766.99 8 .6 8 6 .8 6 2 ,183 .70 10 ,8 6 4 .3 2 3 0 ,4 9 7 .3 9 3,73 1.09 2 8 . 4 0 7 .3 6 2 4 ,2 3 5 .0 9 7 ,9 4 3 .1 2 1,612.48 9 ,2 5 7 . 9 5 47,574 .27 6 , 3 7 4 .91 2,576.84 2,189.21 1 4 .~

.�" �� MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS Branch Per Regi~t..r of Ju l y 1995 Should..U~ SehiOf Citizens Kid apawa n Per CPA's ~aoitS of Dipolog Sales Trans. Report Re fllt1dable Ayc:ll'i Center� Cebu (Exhs. M-6 to M-1 7) (Exhs. M-3 & M-4) Amount Grand Totfil � 20% Sales Discount s giv en to Senior CiUtetls (Inclusive of 10% VAT) 4,691.30 4,471 .36 4,471. 36 570.4 1 570.41 570.41 Grand Tot al � 20% Bales Discounts given to Senior t;!tizens (exclusive of 10% VAT) 1 870.44 1,798.64 1 798.64 p 8,081,350.19 p 7,934,748.29 p 7, 8 1 1,3~ p 7,346,681 .99 p 7,213,407.54 p 7,101.221..20 . "' 14~ page 5 of 5 - MliR--C-�-U--;R--Y--D- R--U-,Q--Q--OR...POR.Q,TI'>H

� vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS L August 1995 Bambang Per Register of Should-be Glori etta Kalookian Sfth Avenue Senior Citizens Per CPA's Ba{Sis of Cubao RomUio Quiapo SaJes Trans. Report Refundable L garcla Gastambide Amount .. Pa:::c Paz Branch (Exhs. M-6 to M-17) (Exhs. M-3 & M-4) Pl!say Taft Kalentong General p 29,678.15 p 2,299.83 p 2,299.83 Sangandaan 8 4 .0 0 Cubao Aurora - "' 52,139.99 51,314 .3 4 Baclaran Quirino 51 ,314.34 105,370.77 94,011.52 Makati J. P. Rizal 14 Lj 94 ,011.52 109,050.40 89,494 ,51 Recto Avenida 89,494 .51 Magallanes 10,426.55 9,127.41 Trabajo 9,127.41 47 ,107.60 47,107 ,60 Blumentritt Avenida 49,141 .24 51 ,550.54 50,964.50 Villalobos 50,964 .50 52, 146.19 50,368.84 Ermita 50,368 .84 32 ,953 .75 29,693.25 Sto. Cristo 29,693 .2 5 13,945.11 13,945.11 Greenhills 45,642 .99 42,794.26 42,794 .26 San Juan 43,314.58 68,31 0.54 67,930.55 Pasay Libertad 67 ,930.55 12,197.38 12,197.38 Congressional 12,197.98 116,372.36 Pasig Mutya 117,677.33 50 ,892 .0 6 ... 116,372.36 Cubao Qulrino 50,831.51 43,621.40 50,831.51 Guadalupe 43,908 .0 6 47,59 1.21 43,621.40 Baclaran Airport 46 ,260 .74 60,102.33 46,260.74 Romulo Self-Service 6 0 , 6 1 2 .6 3 16,376 .27 60,102.33 Espana 15,466.71 137,244.22 15,466.71 Marikina Concepcion 134,865.32 2 ,273.91 134,865.32 Pasig Mabini 80,576 .2 6 57,383 .31 Malabon Plaza 58 ,299.98 177,693.44 2,273.91 Earnshaw 170,201 .71 29,716.84 57,383 .31 Banaue 29,097.81 75,662.49 170,201.71 Cavite 76,824.55 37,953 .5 0 29,097.81 Binan Plaza Rlzal 36,713 .20 26,276 .91 75 ,662.49 Malolos Plaza 26,235 .0 5 36,713.20 Alabang Montillano 2 6 , 2 3 5 .05 Calamba Crossing 105.90 Rosario 43,419.84 37,394 .81 37,394 .81 Binakayan 84,296.46 79 ,313.35 79,313 .3 5 Mali bay 56,802.63 60 ,060.49 56,802.63 Central Market 47,050 .0 0 47,013 .94 47,013 .9 4 Pritil 17,610.32 17,643.45 17,610.32 Sta . Mesa V. Mapa 47,624.53 47,897.14 47,624.53 Marikina dela Paz 72,863 .39 75 ,194.39 72 ,863 .39 Murphy 29,007 .90 30,241 .73 29,007 .9 0 Oal Monte 67,810 .74 65,161 .13 65,161.13 42.247.15 N�pa a. Mart 3 9 ,127.78 1,179.22 1,179.22 18,855.55 39.124 .95 39,124 .95 Northbay 76,601 .52 18,551.05 18,551.05 Paco Pedro Gil 34 ,835 .80 76,594 .94 7 6 , 5 9 4 .94 Shoppesvllle 34 ,303.45 34,837.97 34,835.80 Quiapo R. Hidalgo 24,836.72 34 ,359.27 34,303.45 Kalookan Monumento 32 ,129.82 24,836.72 Anti polo 26,022.15 32,129.82 San Pedro 58,626.26 32 ,543.44 58,626.26 31 ,261.41 59,024.29 31,261.41 2 7 , 8 3 2 .2 9 31,439.64 27,832.29 39.478.78 28,122.26 39,449 .28 1 5 ,0 8 0 .04 39,449.28 15,080.94 50,368 .51 15,248.48 50,361 .53 159,276 .67 50,361 .53 150,404.60 17,784.89 150,404.60 17,784.89 8,472.15 18,565.02 8,472 .1 5 24 ,236.46 46,545.37 24 ,23 6.4 6 70 ,554.62 24,247.85 70 ,260 .52 70,260.52

.. MERCURY DRUG CORPORATION � vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS August 1995 Per Register of Should-be Basis of Senior Citizens Per CPA's Refundable Sales Trans. Report Amount Branch {Exhs. M-6 to M-17) (Exhs. M-3 & M-4) 14,573.20 33,376.27 Pam Squar& I 14,573.20 47,047 .06 116,366.66 33,376 .27 33,434.02 18,246.03 Novaliches Plaza 116,529.49 116,386.66 26,559.39 1 8 ,246 .0 3 18,349.19 46,225.14 Retlro 26,559.39 26,677.61 27,949 .9 7 46,612.81 46,225.14 71 ,019.62 Kalookan 11th Avenue 27,949 .97 28,508.05 176 ,245 .6 4 71 ,019.62 72,981 .33 42,036.64 Meycauyan Plan. 205,656.73 176,245.64 68 ,922.43 42,036 .64 43,911.01 47,131 .74 Sta. Ana 70,229 .85 68,922.43 54,808.50 47,557 .55 47,131 .74 30,542.09 Muntinluptl 54,946.30 54 ,808.50 48,407 .5 0 30,733.46 30,542.09 111 ,067.91 .I Ali M.!!ll 48,407 .50 48 ,900 .29 28,032 .7 8 111,067.91 117,193.58 55,429.48 Scout Borromeo 28,199.56 28 ,032.78 21 ,742.79 55,429.48 56,274.59 34,821 .77 Edsa Centro! 22,062 .74 21,742 .79 60,372.42 37 ,812 .60 34,821 .77 22,965.94 Zapote 60,526 .74 60,372.42 22,965.94 23,048.83 113,021.16 Blum. Oroquleta 6 ,888 .21 33,348.67 113,021 .16 113,795.01 11,216.07 Los Banos 33 ,430 .67 33,348 .67 32,027 .7 6 11,216.12 11,216.07 88,982.07 Binan Paterno 32,029 .09 32,027 .76 4,855.80 88,982 .0 7 92 ,976.74 8,977.97 Paranaque 4,855 .80 13,257.77 63,612 .75 8,977.97 19,501.42 15,281 .89 Eds West 63,612 .75 64,158.43 16,846.65 15,697.49 15,281.89 5,807.92 Sta. Mesa Magsaysay 16,846.65 17,592.39 26,868.77 14,570.83 5,807.92 51,011 .84 Sta. cruz - f' 26,868 .77 26 ,890 .66 49,558 .58 51 ,119.75 51 ,011 .84 22,231 .30 Karuhatan 49,558.58 50 ,083.78 11 ,476. 39 22 ,231.30 25 ,492 .6 3 29,763 .93 Nolasco 11,476.42 11 ,476.39 15,678.07 29,763.93 29 ,806 .1 2 37,858 .73 Pasay Burgo~ 15,678.07 16,960.62 28 ,612.03 37 ,934 .53 37,858 .73 76,745.73 Plaridei 28,690.46 2 8 ,612 .03 62,537 .80 76 ,803 .9 5 76, 745 .73 19,382 .14 Cloverleaf 65,083 .30 62 ,537 .80 1 9,450 .95 1 9,382 .1 4 23,733 .26 Suoaat 76 ,412 .0 6 26,305.27 23,733 .26 2 4 ,939 .3 7 Cainta Junction 26,305 .27 32,760.86 9,806.41 9,806.41 26,259.14 Siniloan 26,259.14 9 ,814 .93 19,280 .49 19,280.49 26 ,498.92 34,524 .68 EGcolta 34,524 .68 1 9,372 .75 10,370.36 1 0,370 .3 6 34 ,608 .24 16,900.91 Broadway Centrum 16,900.91 10,370.36 56 ,206 .30 56,206.30 2 0 ,790 .73 51,947 .33 Gil Puyat Washington 51 ,968.59 56 ,223.49 51,947 .33 page 2 of 4 Malanday 140 Edsa Libertad Tanay Maypajo Malinta Naic Kalentong Pershing Sta. Maria Calamba Pabalan Recto Quezon Blvd. Balagtas Novaliches Susana Taytay Recto Soler Harrison Plaza Gil Puyat - Urban Masinag Q. Plaza Alabang Highway P11eong Tamo Edsa Pioneer Kalookan Plaza Novaliches Quirino Landmark Morang Edsa Shaw Farmers' Plaza r Fairview . ,., .��

~ ... Au_gust 1995 MERCURY DRUG CORPORATION Per Register M Shoui!Jo!Je S~!!ils of �vs. COMMISSIONER OF INTERNAL REVENUE Senior CitizEns Per CPA's Retundable CTA CASE NO. 5612 Sales Trahs. Report SCHEDULE OF 20% SALES DISCOUNTS Amount (Exhs. M-6 t9 _M-17) (Exhs. M-3 & M-41_ TO SENIOR CITIZENS Branch

MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS August 1995 Per Register of Per CPA's II Should-be Senior Citizens Report Basis of Sales Trans. rt~!u n d ab ! Amou.nt Branch . (~xh s. M-6 to M-17) (Exhs. M-3 & M-4) Ozarni.s Zl!unora - "" 25,554.64 24,863.18 is 24,8S~ . lloilu i.mart 1 5 7 ,87 1 .61 120,239.51 Ormoc Ri.l!al 120,2J~. 91 Cagayan Catm�fl 7,962.44 7,952.07 Zambo. Cllmi!Qg 4,944.43 4,366.75 7,952.07' 8,187.54 7 ,5 6 1 . 2 9 4 ,3 66 . 7 5 Cebu P:u nt~ 29,760.65 30,993.17 7,561.29 27 ,025.52 26,747.26 2 9 , 7 6 0 .6 5 Dumaguete 1 7 ,00 7 .51 1 7 ,0 2 4 . 4 9 26,747.26 Butuan 37,687.28 30,648.55 17,007.91 Tagbilarsr. 14,321 .90 13,512.20 3 0 ,6 4 8 . 5 5 Cotabato Pla:til. 9,802.27 9 ,629.67 13,512.20 Tacurong 13,481.29 13,701.44 9,629.07 Catbaiog8M 10,946.55 10,958.81 13,481 .29 Pagattian 24, 177.28 24,063.40 10,946.55 lligan 22,896.95 22.792.37 24,063.40 Koronada! Zulu&t!.'! 4 , 9 5 4 .2 6 4 ,8 5 8 .7 8 22,792.37 Tagum 2,615.10 2,61 5.10 4 ,858.78 ;;r 6 ,729 .14 2,615.10 TablltlO~ 12,651.94 12,747.02 23,016.89 47,944 .98 12,651.94 Cag. Cannen Pub. Market 76,750 .76 77,275.81 23,016.89 Gen. Sahlos - Pioneer 51 ,099.48 51,051.75 76 ,750.76 Kali bo 15,927.34 15,832.47 51,051.75 Rox~s McKinley 17,471 .68 1 7 ,5 5 5 . 4 3 15,832.47 La Pail Iloilo 5,410.26 17,471 .68 !ligan Palao 3,964.21 5,410.26 Mal;o~ybalay 8,966.90 3,351 .55 5,41 0 .26 Valencia Poblacion 2,482.54 8,747.75 3,351 .55 M:!ti Mabin! 12,511 .60 2,422.74 8,747.75 Koronadal Alunan 28,884 .21 12.171.09 2 ,422.74 Sar) Carlos City 3 ,619.99 28 ,675.51 12,171 .09 Davao - Digos 30,387.94 3 ,619.99 28 ,675.51 Iloilo Mabini 25,296.99 32,110.39 3,619.99 Calbayog 8,710.34 25,217.37 30,387.94 San Jose Antique 3,436.10 8,71 0.26 2 5 ,2 1 7 .3 7 Cagayan Osmena Cogan 13,801.70 3,224.16 8,710.26 Midsayap 47,681 .92 13 ,8 3 0 . 7 0 3,224.16 Lapu-lapu 9 , 2 6 9 .3 8 48,071 .39 13,801 .70 Cotabato Sinsuat 1,652.46 9,268.98 47,681 .92 Roxas Roxas 1,898.35 1 ,6 5 2 . 4 6 9 ,2 6 8 .98 Silay 5,969.09 1 ,8 9 0 .1 3 1,652.46 Butuan J . Satorre 1,428.38 6 ,135.31 1,890.13 Mol ave 3,946.85 1,330.33 5 ,969.09 Kidapawan 3,946.85 1,330.33 Dipolog 6 0 8 .31 3 ,9 4 6 .8 5 Ayala Center - Cebu 608.31 Catarman 608.31 Grand Total- 20% Sales Discounts given to Senior p 8,071,737.01 p 7,846, 144.77 p 7,605,406.96 Citizens (inclusive of 10% VAT) Grand Total - 20% Sales Discounts given to Senior p 7~3371942 . 74 p 7,132,858.88 p 6,914,006.33 Citizens (exclusive of 10% VAT) '.I

ANNEXA MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS September 1995 Should-be Per Register of PerCPA's I Basis of Senior Citizens Report I Refundable Sales Trans. . ~ranch JExhs. M-6 to M-17_1_ (Exhs. M-3 & M-4) Amount Bambatlg p 42,2 15.51 p 38,475.24 p 38,475.24 Glori etta 253 .76 Makati Northmall siS 18.55 Kalookan 9th Avenue 42 ,215 .94 36,723.34 36,723 .34 Cubao Romulo 108,655 .34 110,012.02 108,655 .34 Quiapo 103,366.13 104,168.63 103,366.13 Legarda Gastamblde 9,996.50 10,826.02 9,996.50 Paco Paz 49 ,647.10 49,859.59 49 ,647.10 Pasay Taft 41 ,049.42 36,920.86 36,920.86 Kalentong General 50 ,752 .20 50 ,649 .5 7 50 ,649.57 Sangandaan 35 ,314 . 19 36 , 118.00 35,314.19 Cubao Aurora 44,817 .17 43,728 .89 43,728.89 Baclaran Quirino 37,49 1.92 Makati J. P. Rizal 74 ,129.94 74 ,004.84 74 ,004 .84 19,461.51 19,369.95 19 , 369.9~ Recto Avenida Magallanes _.,.. 203 ,279 .25 127,694.75 127 ,69 4.75 Trabajo 53,320 .18 50 ,6 76.48 50 ,676.48 Blumentritt Avenida 45,025 .99 45,533.49 4 5 ,025 .99 Villalobos 43,151.16 45 ,854.41 43, 151 .16 i:rmita 70,829.34 69,811 .08 69 ,811. 08 Sto. Cristo 15,776.04 15,506.79 15,506.79 Greenhills 112,733. 10 117,091.05 112,'733.1 0 San Juan 104,1 89.56 107,427.51 104,189.56 Pasay Ubertad 54 ,945 .62 51,924 .96 51 ,924.96 Congressional 163,585.86 160,272.1 3 160,272 . 13 Paslg Mutya 29,951 .29 1,26 1.84 1,261 .84 Cubao Qulrino 74 ,43 2 .06 71 ,203 .73 71 ,203.73 Guadalupe 35 ,773 .80 36 ,002 .54 35 ,7'73 .80 Baclaran Airport 20,465 .64 21 ,124.14 20 ,465.64 Espana 46 ,818 .71 47,251 .04 46 ,8 18.71 Marikina Concepcion 94,876.92 93,791 .60 93,791.60 Paslg Mabinl 61 ,095.60 60,763.86 60,763 .86 Malabon Plaza 45,077 .81 44 ,897 .05 44,897.05 Earnshaw 22 ,155.61 21 ,077 .80 21 ,077.80 Banaue 48 , 177. 18 49 , 119.41 48 ,177.18 Cavil 69,522 .32 69,629 .28 69,522.32 Binan Plaza Rizal 25 ,785.47 26,041 .73 25,785.47 Malolos Plaza 66 ,5 6 0 .35 66,530.52 66 ,5 30 .52 Alabang Montillano 49.457 .77 52 ,610.97 49 ,45 7.7 7 Calamba Cross!ng 32 ,262 .20 32 ,948.99 32 ,262 .20 Rosario 20,924.09 22,283 .80 20 ,924 .09 Binakayan 74 ,612.85 78 ,240 .5 2 74,61 2.85 Mali bay 48 ,015.17 49 ,073 .30 48 ,0 15.17 Central Market 38 ,124.23 38,201 .09 38,1 24.23 Pritil 24 ,388.89 25,300.28 24,388.89 Sta. Mesa V. Mapa 37.486.08 35 ,097 .15 35 ,097.15 Martklna deJa P !Z 57,066.54 57 ,275.49 57,Cl66.54 Murphy 29,585 .67 30,773.21 29 ,5 85.67 Oal Monte 30,765.65 31 ,963 .61 30,765.65 41 .415.09 39,741 .24 39.741 .24 Nepa Q . Mart 11'3,730.6< 1 7 ,�Hl0 .3 3 16,73 . :l Northbay 50.4130 .78 55,124 .67 55. 124 .67 131,025 .93 131,627.36 13 1,026.0 3 Paco Pedro Gil 16.012 .00 HI ,01i.l .OO 10 ,0 12 . 3~ Shoppesville Quiapo R. Hidalgo 14 page 1 of 5

... ANNEXA MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS September 1995 Per Register of Should-be Basis of Senior Citizens Pet CPA's Refundable Sales Trans. Report Amount Branch (Exhs. M-6 to M-17) (Exhs. M-3 & M-4) 43,820.28 27 ,815 .63 Kalookan Monumento 52 ,854 . 17 43 ,820.28 73,397.31 27 ,815 .63 27,878.40 49.823 .22 Anti polo 73 ,903 .54 73,397 .31 31 ,486.20 50 ,287.97 49 ,823.22 117,725 .56 San Pedro 31 ,661 .60 31,486.20 19,575 .8 6 117,725 .56 118,465.70 26,281 .80 Park Square I 19,575 .86 19,630.36 55,889.40 26,547.53 26,281.80 28,086.66 Novaliches Plaza 56 , 116.74 55,889.40 83 ,167.53 28 ,982 .71 28,086 .66 181 ,297.28 Retiro 83 ,167.53 86 ,574.35 34,023.28 183,360 .25 181,297.28 Kalookan 11th Avenue 34 ,023.28 34 ,039 .88 39,904.96" 53,322.00 61,615.11 Meycauyan Plaza 41 ,323.73 39,904.96 28 ,2 19.07 61 .615 .11 61 ,889.27 48,340.57 Sta. Ana 28 ,228.91 28 ,219.07 113,469.70 51 ,709.49 48 ,3 4 0 .57 31 ,265 .06 Muntlnlupa 128,464.73 113,469.70 53,845 .81 31 ,265.06 38 ,001 .27 28,114.60 Ali Mall 59 ,000 .2 0 53 ,845.81 26,299.05 28 ,602.46 28 ,114.6 0 54 ,697.31 Scout Bortomeo 26 ,299. 05 26,407.55 20 ,789 .82 58.634.24 54 ,697.31 Edsa Central 20 ,797 .84 20 ,789.82 101,350 .35 6,125.41 3g ,8 3 6 .45 Zapote 101 ,350.35 102,624.86 10,868.43 39 ,836 .45 43,551 .49 34 ,822.25 Blum. Oroquieta 10,943.17 10,868.43 83 ,645 .39 3 4,822 .25 35 ,600 .81 17,896. 58 Los Banos . "' 87,392.77 83 ,645 .39 12,366.36 Binan Patemo 19,565 .44 17,896 .58 58 ,999 .80 12,366.36 12,446.74 12,686 .75 Paranaque 64 ,464.45 58 ,9 9 9 .80 13,2 76 .74 12.732.74 12,686.75 16,317.33 Edsa West 13,2 75 .74 13,868 .76 27,914 .85 16,317 .33 16,381 .69 48 ,4 50 .64 sta. Mesa Magsaysay 27 ,914.85 28 ,816.50 49,273 .47 54 ,425.45 48 ,450 .64 24,277.49 Sta. Cruz 50 ,397 .34 49,273 .47 11 ,270.39 24,277.49 24,958 .28 30,429 .51 Karuhatan 11 ,270.39 11 ,307.35 19,843.44 30 ,799.57 30 ,4 29 .51 33 ,853 .0 5 Nolasco 19,843.44 19,985 .87 2 8 ,080 .97 34,014.17 70,3,.0 .4�6 Pasay Burgos 33 ,853.05 28 ,327 .77 69.341 .33 28.080.97 171A:(I4 ,0Q .Piaridel 70,3..0 ,�41\! 73 , El~ 1 . 63 9 0 ,256. 06 . 6Q,564.7g 22 ,249 .23 Cloverteaf 1a.o11 .2o 69,34 1.33 28,764 .96 90 ,255 .06 17,824 .00 6,084 .11 Sucat 22,249.23 90 ,658 .84 23,912.13 29 ,6 2 8 .25 23 ,405 .77 Cainta Junction 28 ,764.96 7,454 .18 Siniloan 23 ,912 . 13 6 ,084 . 11 23,975 .95 Escolta Broadway Centrum Gil Puyat Washington Malanday Edsa Libertad Tanay Maypajo Malinta Naic Kalentong Pershing Sta. Maria Calamba Pabalan Recto Quezon Blvd. Balagtas Novaliches Susano Taytay Reoto Soler Hamson la.u Gil Puyat � Urban Maslnag Q. Plaza Alabang Highway Pasong Tamo Edsa Pioneer Kalookan Plaza 14 :J

... ANNEXA MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS September 1995 Per Register of Should-be Basis of Senior Citizens Per CPA's Refundable Sales Trans. Report Amount Branch (Exhs. M-6 to M-17) (Exhs. M-3 & M-4) Novaliches Quirino 23 ,239.06 23 ,239 .06 23,239.06 48 .689 .75 40 ,323 .64 40 ,323.84 U!hdmark 8,987.55 9,438.96 8,987.55 Morong 21,513.88 21 ,528.82 21,513.88 54 .198.46 54,616.52 54 ,198.46 Edsa Shaw 66,333 .89 63 ,7 8 5 . 8 0 63 ,785.80 69,330.79 72 ,272.43 69,330.79 Fanners' Plaza 82.945 .2 6 83 ,6 9 2 . 5 4 82,945 .26 61 ,804.81 60,252 .85 60,252.85 Fairview 16,098.44 16, 159 .3 6 16,098.44 20,864.40 21,420.49 20,864.40 Ouezon Avenue 18.263.51 18,173.24 18,173.24 Kalookan Gotesco 7,947 .72 8,048 .7 0 7,947.7'2 64,105.37 64.381.43 64 ,105.31 Edsa Mayflower 62 ,668 .26 63,624.46 62,668.26 11 2, 544.44 111,961.92 111 ,961.92 Pasay Rotonda 52,245.83 53 ,516.48 52,245 .8 3 94 ,360.87 94,202.22 94,202.22 Roosevelt 35,534.12 33,060 .56 33 ,060.56 60 ,822.00 61 ,735.70 60 ,822,00 Lagro 38,234.54 39.061.25 3 8 ,234 .54 52 ,496 .59 52,443 .8 9 52 ,443 .89 Quiapo Palanca 94 ,695 .3 4 94,831.11 94 , 695 .~ 4 41 .546.64 41 ,983.02 41 .546.64 BeUer Living 35 ,043.48 26 ,789.64 26 ,789 ,6 4 53 ,584 .20 53 ,463.11 53,463 . 11 Pateros 3 9 ,676.96 40,264 .01 3 9 ,6 76.96 39 ,990 .0 6 39 ,935 .0 3 3 9 ,935 .03 Las Plnas 30.956.75 31 ,533.67 3 0 ,956 .7 5 28.895.33 14,622.45 14,622 .45 Bacoor -~ 24,976 .49 25,541 .78 24.976.49 65 ,277.50 65.404 .32 65.277 .50 lmus Cavite 25,684 .24 115,139.03 114,973 .8 2 Marikina J. P. Rizal 33 ,770 .01 33,281 .30 50 .311 .06 50,572.19 Tandang Sora 8,949.90 8,521 .74 43 ,104.04 43,742 .9 7 Gil Puyat - Dian 25 .868.44 25 ,841.49 18,300 .21 Edsa Ortigas 65,134.02 59 ,763 .57 15,363.00 Ayala Alabang 9 ,709 .39 9,932.76 Silang Cavite 51 .00 7,369 .70 451.4 1 4,553.60 Pasig-San Joaquin 7,370 .70 34.652 .21 4,538.80 5.590.22 Park Square II 34,118.76 25 ,709 .60 5.641.82 31.806.19 Laong Laan 24,645.75 201,143.33 32,282.48 4,158.26 Sta. Rosa 206,425.36 11 .060.24 3,931 .36 Cainta Parola 60 ,663 .43 A. Arnaiz Gagalangin Edsa Plaza Meycauyan Highway Diliman Citimall 114,973 .8 2 Malabon Hulong Duaht 33 ,281.30 Commonwealth Gotesco 50,311 .0tr: �'� Kalookan Samson Road 8,521.74 � Navotas 43 , 10~~4 �..~. Cash & Carry ....., Polo , . 25,841.19 '" '" .(,'. V. Luna 59,76:3'.57 Olives Plaza ,h Commonwealth - T. Sora 9,709 .3 9 Tagaytay Montalban Cebu- Leon Kiat 7,369. 70 4,538.80 Cebu - Juan Luna 3 4 . 1 1 8 .76 5.590 .22 Cagayan T. Neri 24 ,645.75 31 .806.19 Davao Quirlno 201 .143.33 3.931. 36 Tacloban Salazar 11.060.24 Davao San Pedro page 3 of 5 Iloilo Valeria Davao Lapu-Lapu Bacolod Libertad 1.j0 . �~ ""

'. ANNEXA .. MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 561 2 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS - September 199$ Per Register of Should-be Basis of er~nch - .... I Senior Citizens Per CPA's Refun dable -r Sales 'hans. Report Amount Zafhbo. V~terans , . ~Exhs. M-6. to M-17) C6ta. Magallanes (Exhs. M-3 & M-4) 7, 0 3 8 .7 7 Cagib.yan J. Borja 2 ,072.84 Dav o C.M. Recio 7 ,062.32 7 ,0 3 8 .7 7 18,071 .94 Davao Bariker'ohan 2 ,0 7 2 .84 2 ,4 8 6 .2 8 30,237.64 Gen. Santos - Acharon 18, :20 2 . 5 9 18 ,0 7 1 . 9 4 4,362.32 Taclobah Burgos 30,237.64 30,380.78 16.596.00 Cebu Carbbn 4 ,5 3 4 . 7 6 4 ,3 6 2 . 3 2 3 ,9 69 . 11 Bacoloc! Araneta 18 ,048.61 16,596.00 1,330.00 HJ,198.25 3 ,969.11 46,246.62 Ozamls Zamora 1 ,3 3 0 .0 0 1,378.0 2 22,870.73 46 ,2 4 6 . 6 2 48 ,4 39. 38 168;355.13 Iloilo lznart 22,870.73 2 3 ,3 2 0. 1 3 6 ,8 7 3 .0 9 Ormoc Rizal 168,896.58 6,269.88 6 .873.09 168 ,35~ . 13 10,990.81 Cagayan earmen 6 .269.88 28,971 .3{ 41,511.35 7,553.52 2 5 ,2 2 7 . 5 3 Zambo. Climaod 2 8 ,9 7 1 . 3 7 6 , 2 6 9 .8 8 5,924.33 Cebu Fuehte 25,227.53 10,990.81 30,143.78 DumagUI!Ittl 5.924.33 2 9 ,9 3 6 .3 9 13,515.47 Butuan 31 ,606.90 2 5 ,6 o o .o 8 14 . 7 6 0 .6 8 Tagbilarari 13,515.47 18,93�.32 10;361.92 19,523.40 30,143.78 9 ,979.89 Cotaba.to Plam 10,361 .92 13,515.47 2 2 ,6 2 9 .7 2 9,979.89 14,760.68 2 3 , 4 1 4 .6 9 Tacutong 22.629.72 11 ,850.20 5 ;3 11 .50 Catbalogan 23,414.69 9 ,9 7 9 .8 9 2 , 6 9 2 .0 6 Pagadian 5 ,525.17 23,121.77 5 ,817.93 lligan 2 ,692.06 2 3 ,5 1 5 .3 4 10 ,338.90 Korohadai Zulueta 6 ,003.4 3 5 ,311 .50 50,422.46 Taguirl 10,338.90 2 ,692.06 6,121.22 Tabunuk 51 .101.00 5,e 17.93 78,71 2.15 6 ,121.22 10 ,3 3 8 . 9 0 5 5 ,569.21 c ag. earthen Pub. !\.1!!t1<et 78 ,712.15 50 ,4n..t6 14,308 .0g 55,708.16 6, 1~1 . 22 2 1,345.15 Gen. Santos � P!oheer 14,308.05 79 ,172 .0 7 Kali bo 21 ,345.15 55,569.21 .I 8 , 8 9 8 .0 0 14,644.85 Mandaue i'l!ghway 1,675 .36 2 1,498.51 a ,887.e7 3 ,0 0 8 .6 0 8 ,8 8 7 . 9 7 1, 6 7 5 .3 6 Roxas McKinley 9 ,8 9 3 .6 0 21,700 .65 La Paz Iloilo 2,749.93 - � Jr,� !ligan Palag 1 2 . 7 6 0 .8 4 10,189.93 Malaybalay 3 9 ,2 6 3 . 10 3 ,0 7 3 . 8 6 9 , 893 .~Q Valencitt Ftblacioh 5 . 1 1 6 .0 0 11 ,871. 02 2 , 749 .1:1~ Cagayan Lapasan 41,964.40 39,548.90 Mtati Mabir\1 19 ,1 8 0.2 6 5,393.�7 12 ,7 6 0 .84 Koronadai Alunan 8 ,426.64 40,'106.28 3 9 ,2 6 3 . 1 0 4,114.23 20,656.28 San Carlos Ciiy 12,609.06 5,116.00 0 49,859.62 8 ,553.~2 40,1 06.28 Davao ~ b!gt>S 9.140.72 19,180.26 Iloilo Mab!ni 1,472.59 3,704 .46 Calbayot.~ 3,154.26 12,267.88 8 ,4 2 6 .6 4 San Jose J'~nt.ique 9 ,6 2 6 .2 2 5 0 ,3 4 8 . 7 7 3 .704.46 Cagayran Osm~nt> Cogar. 1,553.92 10,034.26 12,267.88 Mid!la.yap 4,262.38 4 9 ,8 5 9 .6 2 Lapu-lapu 1 ,4 7 2 .5 9 9 ,140.72 Cotribato 8!nsuat 3 , 1 5 4 .2 6 1 ,4 7 2 .5 9 Roxas Roims 9 ,5 3 1 .9 8 3,154.26 Silay 1,553.92 9,53 1.98 Butuan .J . Satorre 4 ;2 6 2 .3 8 1,553.92 4 ,2 6 2 .3 8 Mol~ve Kldapawan Dipolog Ayala Ct>hter � Cebu 15..L �1 -.

ANNEXA MERCURY DRUG CORPORATION - �- vs. COMMISSIONER OF INTERNAL REV~NUE CTA CASE NO. 5612 September 19.1!.5 Should-be SCHEDULE OF 20% SALES DISCOUNTS Basis of Refundable TO SENIOR CITIZENS . Amount �- 1,232.89 Per Reglster of Senior Citizens Per CPA's Sales Trans. Report !.!Sran�,11 , ~ II' . (Exhs. M-6 to M-17) (Exhs. M-3 & M-4) Catarrttan 1,232.89 1,261.45 15.30 43 . 10 29.25 236.58 36.40 114.62 Grand To al ~ ~0% Sales O!s .uliiits givet1 Hi ~~nicif p 8,675,142.24 p 8,278,413.55 p 8;160,182.94 Citizt>h~ fi!'iGil~!:.IIVe @t 10% VATj p 7,886,492.95 p 7,525,830.50 p 7.418,348.13 Grand total� 10% 8ales IJ!scbllnts given to Senior Olilze!'!~ (exclusive of 10% VAT) 1 or- ~'.J.. page 5 of5 .�

. .. ANNEXA MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS Branch Per R~glster of October 1995 .. . Senior Citizens Per CPA's sl16uld~be !;ales Trans. Report Ba is of It ,fundable (Exhs. M-6 to M-17) (Exhs. M-3 & M-4) Ar,iH':IU!.i!__ 8ambiU'lg p 37,331.17 p 37,413.92 p 37.~ 31. 17 Glori li!tt;; 181.40 181.4Q K&lll:1aK-nn eth Avijnue . ��~ 181AG Cubao Fh.itflltl~) 35,306 .43 35,140.88 35,140.88 Quiapo 1 ~ <.-) 129,198.55 128.766.75 1~8,?66 . 75 Legi!id~ G' !rl&ttl!;l!de 8 9 ,008.51 88,485.62 QS,485.62 Paco P~ 14.1 18.73 Pasay 'fait 14,178 .73 14,228.73 5 7 ,7' 9 8 . 5 9 Kal~ntOt'IQ Ge:it'>orz:i 57,798.59 58,445.09 4 4 ,4 9 8 . 0 5 44 ,4 9 6 . 0 5 4 5 ,6 5 7 . 7 4 Sa.ng~nd~M 59,611 .07 59.573.34 5tl,5't3.34 Cu!:l~.~:~ P..Uiilr~ 39,917.93 39.781 .12 39.1"' "1.12 4 5 ,0 1 7 .1 9 41 ,820.42 Baclllf\'!1'1 Cl\;lrinti 3 6 ,893.31 3 5 ,4 8 9 .54 41 , 8 ~0 .42 77,716.62 MaWttti J. P. R.lz-a.l 37.26 14.918.38 3 6 , 4 8 9 .5 4 12,997.80 139,1 50.59 37.26 Rc~to l\'>~i11d0 137,713.68 52,845 .70 Magttllan~s 50 ,276.9 1 12 ,9:J1. tio 49,843.26 47.287.59 131,71 3.68 � Trabajo 50,032 .53 55.887.25 Blum rltrltt f!..Vefilda 54,992.35 16 .347.68 49,843.26 Viil�llobos 16,438.19 1 6 3 ,2 9 2 .9 4 4 7 ,2l37 .5 9 Ermita 167 ,24 7 .2 9 8 9 ,8 7 9 . 76 5 4 , 9 9 2 .3�1 5ta. Cristo 90,059.69 65,011 .57 16,347.58 Grtenhllls 66,422.44 2 0 9 ,6 5 5 . 1 4 163,292.94 Sl;l;fl Juan 208.220.07 26, 089.51 89,819.76 10,874.43 80,565.68 65,011 .51 Pasay Libertad 77.698.22 36, 308.96 2 0 8 ,2 2 0 .Cl7 Congressional 36,085.47 27 ,803.66 1 0 , 8 7 4 .4 3 Pasig Mutya 26,787.73 7 7 ,6 9 8 .2 2 Cubao Quirino 36,085.47 Guadalupe 169.94 2 6 ,7 8 7 .7 3 Baclaran Airport 79,171 .25 90,703.55 40,29 3 .36 40,293.36 Romulo Self-Service 48,723 .91 Espana 50,830.20 90,013.64 90,013.64 Marikina Concepcion 18,0 14.50 Pasig Mabini 47,124.30 7 5 ,5 4 8 . 1 7 48 ,72 3 . 9~ 7 7 ,9 3 5 . 15 Malabon Plaza 31 ,572.63 50.6 12.92 50,61 2.92 Eamshaw 63,679.6 1 Banaue 46,501 .65 18 ,6 1 7 . 2 9 1 8 ,0 1 4 .5 0 Cavite 29,133.29 Binan Plaza Rizal 23,820.16 47,808 .62 47,124.30 Malolos Plaza 87,034.87 Alabang Montillano 31 ,188.41 7 7 ,8 7 9 .3 0 7 7 ,8 7 9 .3 0 ( ���~ Calamba Crossing 41 ,483.01 3 1 . 6 1 8 .0 2 Rosario 31 ,714.33 31,572 . 6~ Binakayan 44,685.89 72, 146.22 6 4 ,6 4 7 . 8 6 6 3 . 6 7 9 .61 Mali bay 35,947 .08 Central Market 50,000.03 46,165.55 46,165.55 Pritil 44 ,0 1 3 .01 17,479.14 29,863.88 29,133.29 Sta. Mesa V. Mapa 60,002.32 Marikina dela Paz 156,619.49 24,116.88 23,820.16 Murphy 19,298.10 Del Monte 85,443.40 85,443.40 Nepa Q. Mart Northbay 3 4 , 18 8 . 5 2 31 ,188.41 Paco Pedro Gil Shoppesville 42,273.38 41.483.01 Quiapo R. Hidalgo 31 ,527.38 31,527.38 45,860. 14 4 4 ,6 8 5 . 8 9 72,886 .85 72,146.22 35.700.08 3 5 ,7 0 0 .0 8 43,417.14 43,417.14 43 ,5 5 5 .91 4 3 ,555.91 17.495.94 17,479.14 60.467.30 6 0 ,0 0 2 . 3 2 157,941.23 156,619.49 1 9 .4 3 9 . 6 2 19,298. 10

ANNEXA MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS [ -, .: Branch � ~� Per Register of October 1995 Should-be .: ~ Senior Clt!zens Basis of "' Per CPA's Sales Trans. Repott Refundable .Amount (Exhs. M-6 to M-17) (Exhs. M-3 & M-4) 51 ,722.06 Kaiooki'1h Monutn~htO - ,,., 52,219.27 51,722.06 29.175.18 Anti polO 2 9 ,3 3 1 . 3 8 29;115.18 7 6 , 3 0 2 .01 San Pedro 1 5 (t 7 6 ,5 3 4 .0 6 7 6 , 3 0 2 .01 50.839.24 51,342.59 50.8:59 :2 4 29,893.40 Park $quart! ! 29,e93.4o 30,051 .61 121 ,025.40 121 ,849.89 121,028.40 20,360.17 Novaiici'IM Pl!!iM. 20 ,360.17 20,41o.a �: 23,586.71 2 3 ,5 8 6 .71 28,694.76 55,152. 10 Retko 55,809.83 55,752.10 26,340.83 Ka!co~n i i th \~rl~c'.! 26,340.83 2 6 , 4 4 5 .2 3 87,554.48 87,554.48 92,972. 54 1 9 8 , 8 4 9 .21 Meyceuylln PI;"~~ !98,873.88 198,849.21 39,443.35 Sta. Ana 3 9 ,6 3 3 . 1 5 39,443.35 61 ,735.56 Muntin!upn 6 3 ,1 1 0 .81 61 ,735.56 51,633.33... Ali Mall 51 ,690.59 51 ,633.33 28,647.67 Sootlt Sorrllfn!1c 28.647.67 66.377.02 Edsa Centrill 30,460.39 51 .00 Zapote 51.00 4 8 ,0 1 4 . 1 0 48,014.10 Blum. OroqUieta 4 8 , 1 8 3 .0 4 117,743.81 i'i7,115.77 Los ~rahO~ 117,115.77 23 ,775 .55 2 3 ,7 3 2 . 0 5 23,732.05 5 7 ,3 8 0 .5 2 57,380.52 6!nan Patl!!mo 5 7 ,5 0 4 .2 0 21,595.67 21 ,595.67 ParMa que 21.700.64 28.197.98 2 8 ,197 .9 8 28,564.68 56,493.83 56,493.83 Edsa West 57.109.48 23,269.75 23,061.26 23 ,061.26 6,195.10 6,1 95.10 Sta . MifiSi!! Mat~a~y!~}l 19,228.92 116,886.16 116,886.16 Sta. CM 1 2 4 ,8 4 8 .8 5 4 0 ,6 2 0 . 7 9 40,6z0.79 40,635 .13 10,469.88 10,427.31 Karuhatah 10.427.31 3 9 ,6 3 7 . 4 4 :37,355.21 Nolageg 37.355.21 75 ,925.14 7 5 ,9 2 5 .14 Pasay Burgos 77,152.18 21.915.17 21,915.17 Placida! 22,106.08 12.746.92 12,746.92 ClovMe f 1 2 . 8 0 5. 11 70,824.37 7 0 ,8 2 4 .3 7 71 ,041 .60 13,120.06 13,1 20 .qij Sue at 13.265 .89 15,491 .11 Cainta Jun~t!ot'l 15 .3 6 2 .2 9 17,232.89 15.362 . 2~ Slniloll.r: 16 .888 .53 30,051 .60 16.888 . 5~ Escolta 29 .317.84 46 ,2 5 7 . 8 9 29,317.~4 Btoadway Centrurn 4 4 ,4 3 2 .5 2 51 ,420.27 Gil Puy..,_t Washington 52.411 .36 26,766.58 44 ,432.52 Malanday 5 2 ,5 0 1 . 6 0 13,334.08 51 ,420.27 Edsll Lioertad 13.786.47 32 ,042.61 Ta11ay 3 2 .2 2 1 . 2 2 20,525.59 26 , 766.~~ MO'\ypajo 20.343.04 4 2, 2 6 5 . 4 0 4 2 ,1 4 9 .6 9 3 8 ,3 0 9 . 4 6 1 3 .3 3 4 .0fi M~!lhta 4 0 ,1 4 6 .4 3 73 ,5 0 6 .8 8 32,042.61 147.011.51 68.059.37 20, 343.04 Naic 65.184.62 2 2 ,5 6 3 .5 8 42,149.69 24,046.32 88.011.05 38 ,309.48 Kalentong Pershing 8 7 ,5 2 7 .96 25 .615.96 7 3 , 5 0 6 .8 8 Sta. Maria 2 6 ,2 8 2 . 4 0 28 ,6 1 6 . 2 5 6 5 . 1 8 4 .6 2 2 9 ,7 9 7 .8 4 8 ,3 7 8 . 4 9 22 .563.58 Calamba Pabalan 8 .507.11 2 8 ,1 0 8 .2 5 8 7 ,5 2 7 .96 Recto Quezon Blvd. 2 7 ,0 9 2 .6 4 2 5 ,6 1 5 .9 6 Balagtas 2 8 ,6 1 6 .2 5 Novaliches Susano 8,378.49 Taytay 2 7 ,0 9 2 . 6 4 Recto Soler Harrison Plaza page 2 of 5 Gil Puyat - Urban Masinag Q. Plaza Alabang Highway Pasong Tamo Edsa Pioneer Kalookan Plaza

��� ANNEXA MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS Branch Per Register of October 1995 Should-be Senior Citizens Basis of Novaliches Quirino Per CPA's Landmark Sales Trans. Report Refundable Morang (Exhs. M-6 to M-17l Amount Edsa Shaw (Exhs. M-3 & M-4) Farmers' Plaza 19,245.44 Fairview . ,., 19 ,295 .38 19,245.44 43 ,0 1 6 .98 Quezon Avenue 43,016.98 43 ,174. 14 10,173.95 Kalookan Gotesco 10.173.95 10,615.33 17,958.46 Edsa Mayflower 17,958.46 18,576.45 62 ,7 88 .04 Pasay Rotonda 63 ,715.58 62 ,788.04 64 ,6 48.47 Roosevelt 64 ,648.47 66,645.68 68,061 .73 Lagro 68,061 .73 68,791.98 87,140.84 Quiapo Palanca 87,140.84 88.350.24 53,364 .67 Better Living 53,534 .36 53 ,364 .6 7 17,709.14 Pateros 17,709 .74 17.709.14 23 ,037 .03 Las Pinas 23,037.03 24,625.10 19,379.38 Bacoor 19,379.38 19,842.32 10,700.41 lmus Cavite 10,700.41 10,919.05 61 ,760.46 Marikina J. P. Rizal 61,760.46 63 ,427.76 67,850.19 � Tandang Sora 67 ,8 5 0 .19 69.440.38 117,454 .84 Gil Puyat- Dian 119,748.28 117.454.84 57 ,233 .7 7 Edsa Ortigas 57,233 .77 58,200.36 84,865.80 Ayala Alabang 84 ,865 .80 88 ,712 .9 3 37,285.53 Silang Cavite 37 ,28 5 .53 37.4 67 .64 60,967.74 Paslg-San Joaquin 60,967.74 68,293 .33 32,402.20 Park Square II 32,969.55 32,402.20 50,51 4.31 Laong Laan 50,514.31 54 ,899.27 90,534 . 18 Sta. Rosa 90 ,534.18 93, 465.72 37 ,870 .42 Cainta Parola 37 ,870.42 38 ,563 .56 35 ,053 . 11 A. Amaiz 35 ,053.11 35,065.42 6 4 ,229.49 Gagalangin 65,009.09 64,229.49 41 ,532.16 Edsa Plaza 41 ,532.16 41 ,778.91 45,364.18 Meycauyan Highway 45 ,36 4. 18 45,372.79 37,773.22 Diliman Citimall 37 ,773.22 38,261 .36 22,109 .70 Malabon Hulong Duaht 23,229.79 22,109.70 25 ,688 .64 Commonwealth Gotesco 32 ,022 .18 25.688.64 70,170.86 Kalookan Samson Road 70,170.86 70 .309 .62 29 ,522 .6 5 Navotas 29 ,522 .65 29,886.98 123,851.74 Cash & Carry 123,851 .74 125,171 .78 38,646.98 Polo 38,692 .33 38,646.98 27 ,795.96 V. Luna 27,795 .96 27 ,8 7 9 . 17 9,377.47 Olives Plaza 9 ,377.47 10,050 . 14 46 ,527 .99 Commonwealth � T. Sora 46 ,527 .99 47,727.40 30,918 .5 1 Nova. Sta. Quiteria 30,918.51 30 ,928.61 6,109.23 Jaka Plaza 6,109.23 18,850.24 64 ,886.53 PasigAmal 64,886 .53 66 ,064 .96 20 ,017.77 Cebu - Leon Kiat 20 ,079 .64 20 ,0 1 7 .77 34 ,000.91 Cebu - Juan luna 34,000 .91 36,062.04 Cagayan T. Neri 7 ,874 .54 Davao Ouirino 180.59 7 ,983 .32 5,661 .81 Tacloban Salazar 70.50 5,661 .81 38 ,619 .20 Davao San Pedro 84 .50 39, 316.90 7,539 .23 Iloilo Valeria 7,539 .2 3 Davao lapu-lapu 7,874. 54 28 ,59 1.97 38,398. 04 �5,661 .8 1 38,608.23 201 ,419.43 38,619.20 201 ,419.43 15,360 .22 3.800 .3 9 3 ,800.39 38,398.04 page 3 of 5 404,91!1.45 3,999.49 150

;� ANNEXA MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS Branch Per Register of October 1995 Should-be Senior Citizens Basis of Per CPA's Sales Trans. Report Refundable (Exhs. M-6 to M-17) Amount (Exhs. M-3 & M-4) 12,360.1 0 Bacolod Libertad 12,394 .79 12,360.10 9,344 .77 18,175.92 9,344.77 2,810.98 Zambo. Veterans 2,842.98 2,810 .98 11 ,651 .68 Cola. Magallanes 11,651.68 11 ,688.58 30,859.90 61,297.19 3 0 ,859 .90 Cagayan J. Borja 5,322.94 5.322 .94 5,366.44 20,476 .04 Oavao C.M. Recto 40 ,560 .86 20 ,476 .04 32,254 .77 4,687.37 Davao Bankerohan 4,687 .37 389.90 389.90 1,254.25 Gen. Santos - Acharon 53 ,018.29 53,571 .73 53,018.29 24,770.59 24 ,967.43 24 ,770 .5 9 Tacloban Burgos 368 ,239 .80 224 ,557.42 224 ,557.42 10,925.10 10,838.45 10,838.45 Cebu Carbon 5,608 .15 5.768.41 7,643.45 5 ,6 0 8 . 15 Bacolod Araneta 7 ,632.25 70,285 .04 7,632 .2 5 ; / r 140 ,5 85 .79 35 ,221.61 70,285 .04 Ozamis Zamora 34 ,044.12 17,261 .93 34,044.12 17.251 .77 29,903 . 17 17,251.77 Iloilo lznart 28 ,238.53 13,379.83 28 ,238.53 13,132.28 14.620 .54 13,132.28 Ormoc Rizal 28,279.66 15,511 .49 14,620.54 15,214.88 9 ,961.78 15.214.88 Cagayan Carmen 18,492.10 23,862 .3 7 9,961 .78 23 ,225 .60 26 ,642.42 23 ,225.6 0 Zambo. Climaco 26,568.58 7 ,353 .9 5 26,568 .5 8 7 . 105 .27 2,744 .05 7.105.27 Cebu Fuente 3,164 .28 5.133.50 2,744.05 5,034.4 1 14,066 .84 5,034.41 Dumaguete - "' 27 ,447 .53 51 ,650.53 14,066.84 Butuan 50,551 .36 93,315.1 5 50,551 .36 90 ,1 01 .92 53,087 .33 90,101 .92 Tagbilaran 113,34 1.32 15, 500 .48 53,087.33 15,250 .94 20, 113.20 15,250.94 Cotabato Plaza 20 , 113 .20 9,537.44 20,113.20 9 ,880 .5 0 25, 195.00 9,537.44 Tacurong 25 , 195.00 5.126 .67 25 . 195 .00 4.855 .68 10,102.64 4,855.68 Catbalogan 10,082.04 3,216. 23 10.082.04 2 ,923.2 4 14,385.95 2,923.24 . Pagadian 29 , 178. 14 31,606.15 31 ,570.13 3.522. 91 ., 14,385.95 .;( lligan 3,522.91 39,6 42.87 38,673 .02 22,366.55 31 , 570 . 1~ ;;�~~ Koronadal Zulueta 23.616.31 8.507.53 3,522 .91 8.722 .23 2,806.21 Tagum 2,806.03 13,763.74 38.673 .02 13,852.94 57,493 .31 2 2 ,366 .55 Tabunok 162.42 9,142 .20 74,529.33 2,971. 11 8,507.53 Cag. Carmen Pub. Market 3 ,654 .46 2,690 .53 2,806.03 2 ,563.36 10.417.44 13,76 3 .74 Gen. Santos- Pioneer 10.341 .59 1,476 .50 2,978.96 4,665 .60 162.42 Kalibo 4,733 .12 9,142 .2 0 2,971 .11 Roxas McKinley 2,563 .3 6 10,34 1.59 La Paz Iloilo 1,476.50 4,665 .60 lligan Palao Malaybalay Valencia Poblacion Cagayan Lapasan Mati Mabini Koronadal Alunan San Carlos City Davao - Digos Iloilo Mabini Calbayog San Jose Antique Cagayan Osmena Cogan Midsayap Lapu-lapu Cotabato Sinsuat Roxas Roxas Silay Butuan J . Satorre Mol ave Kidapawan Dipolog Ayala Center- Cebu 1[} l ��~

ANNEXA MERCURY DRUG CORPORATION Per Register of - � -� � Should-be vs. COMMISSIONER OF INTERNAL R!VENlJE Senior Cdzens Basis of Octobef� 19S~ CTA CASe NO. 5612 Sales Trans. Refundable SCH!i:DULE OF 2tl% SALES DISCOUN'tS Per CPA1s Amount (Exhs. IV.!::6 td M-17) TO SENIOR C!TIZI!!IIS Repott 1,929.01 (Exhs. M-3 &..M-4) 18.00 �- .. ~ 1,9j8.65 1 ,9 2 9 .01 Catannai'l 18 .0 0 ~8 . 00 Grand Total � ~0~ ~jJ~~ Discout'l s ~iven to Senior 1,123.13 i ,086.84 Citizens {!nclusi'~e 9f 10% VAn 72.40 Grand Total - 20% Sales !li~l!aUiit" given t,o Senior 32.00 77.98 Citizen!> (exclusl'l'~ of ~IJ% V t) p ~.568,665.73 p 9,098,988.73 p 8,662,305.52 p 8;698, 787.03 p 8,27.1 ;307.94 p 7,874,823.20 page 5 of 5 -� �"<::...'� \11\,:

ANNEXA MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENiOR CITIZENS .~.~ .-- �::n~ - .. -- -� November 19_g_5 Per Retlister df Should-be Basis of I Senior Citizens Per CPA's Refundable Amount Sales Trahs. Refiort ~tant-h (Exhs. M-6 to !IJI-17) JExhs. .M-3 & M-4) Bambang p 41,725.58 p 40,065.32 p 40 ,065.32 146.80 Glori etta 15u 35,109.74 Kalooltan 9th Avenl:le 148,038 .94 35,925 .61 35,109.74 108,335.46 134,401 .85 Cubao Romuia ~34,401 , 85 9,090.40 92,977.73 Quiapo 54,746.38 92,977.73 12,779.58 42,498.34 1 2 ;7 7 9 .5 8 5 4 , 1 8 7 .2 7 Lllgarda Gaslait'tl!de 64,315.42 54,187.27 42,400.53 3 6 ,3 0 9 . 5 6 4 2 , 4 0 0 .5 3 58,171 .82 P;aco Paz 57,287.19 58,171 .82 36,1 59.11 33,047.09 36,159.11 53,370.49 Pas:.y Taft 79,560 .67 53,370.49 33,047.09 17,733.24 33,925.58 79,560.67 Kalil!ntohg ~enei i 131,157.19 81,218.79 17,581.41 52,793.39 17,581.41 126,479.08 Sangandaan 61,913.04 126,479.08 4 7 , 2 7 5 .8 2 52,720.52 52,720.~ Cubao Auf8h3 5 7 ,526.41 58,486.66 17,186.99 4 7 ,7 3 3 .0 5 58,486.66 Bacla!ilri Oui!ind 158,299.82 57,026.95 47,275 .82 Makati J. P. ~~~~ 9 2 , 4 6 8 .5 9 19,575.64 57,026.95 Recto A'.,~nltla 64,581.39 1 6 0 ,0 4 7 .7 5 17,186.99 190,310.57 9 2 ,2 5 6 .8 5 1 5 8 ;2 9 9 .8 2 Magallanes 2 0 ,4 1 5 . 3 9 6 4 , 2 6 4 .6 3 9 2 , 2 5 6 .8 5 83,469.67 192,375.18 64,264.63 Traba)o 35,753.07 2 0 , 5 4 6 .3 9 190,310.57 28,185.75 72 ,~18.13 20,415.39 B!umer.tHtt Avenicia 43,713.14 35,346.37 72,918.13 86,686.84 2 9 , 2 1 4 .91 35,346.37 Villaldbo�. ~r; 6 9 ,6 9 5 . 4 0 43,696.03 28,185.75 4 9 , 2 7 6 .5 3 88,247.59 43,696.03 Em11ta 18,794.07 !0,222.77 86,686.84 55,348.08 4 5 , 9 7 5 .51 69,695.40 Sto. Cristo 70 ,739.11 18,794.07 45,975 .51 34,710.86 55,276.92 18,794 .07 Gteenhilis 66,163.13 74,101 .82 50,779.33 3 5 ,84 5 .8 7 55,27~ . ~2 San Juan 27,649.39 62,904 .61 27,641.77 4!,307.73 70,739,11 flasay LiOMi:ld 91 ,245.94 27;361 .55 35,052.73 >!8, 3 0 3 . 8 5 34 , 719 - ~6 Corigr!}9si~nc!l 40,312.29 89,741 .89 33,273.84 35,271.29 62,904 .61 Paslg Muiya 42,777.25 40,782 .10 47,3Qt ,7.~ 63,123.25 33,329 .50 27,36,.B5 Oub!10 Qulrino 33,650.40 4 4 , 3 7 9 .6 0 26 ,3b4,$5 38,087.63 66,407.24 89,741 .89 Guadalupe 45,301 .97 30,968.36 35,052.73 19,250.53 37,976.13 40, 312.29 BM:aran AH�per! 55,125.56 4 5, 8 6 0 .91 33,273.84 140,811 .56 19,249.53 42,777.25 Espa"a 17,904.37 55,660.82 63,123.25 49,496.30 1 4 0,8 2 6 .7 5 3 0 ,9 6 8.3 6 Malildha Coftcepeitlri 26,960.94 21,200.99 37,976.13 67,698 .66 4 9 ,9 8 3 .1 2 45,301.97 Paslg Mabihi 52,300.64 27 ,144.19 19,249.53 67,613.24 55,125.56 Malabon Plaea 52,065.18 140,811 .56 17,904 .37 EaiTishaw 49,496.30 26,960.94 Banaue 61,613.24 52,065.18 Cavite Binan Plaza Rizal Malolas Fit~ Alabahg Mofltiii~nb Ca!aH1ba ~ross!tig l~csa\iio BiMkayar1 Mal: bay Central Markel Pritil Sta. Me!sa V. Map! Mariklnll dela Pa'! Murph� Dell'vbnts Nepa Q. Mart Northbay Paco Pet!l�o Gil Shoppesvllle Quiapo R. Hidalgo Ka!ook;!n rvionumerlto Anti polo San PetlriJ Park Square I

,' ANNEXA MERCURY DRUG CORPORATION � vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS November 1995 .. Per Register of Should-be Seniot Citizens Per CPA's Basis bf SaiP.IS 'frans. Report R~funciable !arnnch (Exhs. M-5 to M-17) (Exhs. M-3 & M.;.-tJ ~~"iloy.ril Novaliot11~8 Flli!ta . ,., 38,016.50 38,017.50 38,016.50 R.etiro 1 3 6 ,8 4 0 .9 0 1 3 6 ,6 0 2 .M 1 3 6 ,6 0 2 .0 0 Kalookan '! 1ih NitM!.!~ 18,200.08 18,257.43 18,200.08 Meycauy01; flll!iza 28,872 .38 28,157.45 28,157.45 Sta. Ma 58,480.04 58,695.60 58,480.04 Muntinlup'll 31,875.24 31 ,848.29 31 ,848.29 A!! Mall 113,546.52 116,134.49 1 i3,546.52 2 4 7 ,0 6 5 . 0 2 246,755.00 2 4 6 , 7 5 5 .0 0 Seo~.rt 8orr-omso 37,846.08 37,908 .71 37,846.08 Edsa Centrttl 52 ,411.13 52,236 �~6 52,236.26 Z ap ot e 34,775.20 3 4 ,9 1 6 .0 5 34,715. 20 Bluil'i. Orot;ui&-~2 59,289.65 55,824.83 55,824.83 Los 13!!t1\:ls 2 9 ,7 1 8 . 3 2 28,943.24 28 ,943.24 51,001 .26 50,831.84 50,831 .84 Binl.'ri Paterno 123,842.26 128,953.51 123,842.26 25,519.72 25,434.12 2 5 ,4 3 4 . 1 2,.. Parana tj u e 53 ,976.20 53,689.31 53 ,689.31 Edsa West 21,037.59 21,037.59 21 ,037.59 Sta. M~!Sa Mi!(4'";i�~9Y 24 ,427.75 24,534 .45 24 ,427.75 Sta. Cruz 56,986.92 56 ,411 .15 5 6 ,4 1 1 . 1 5 Karuhatat'l 2 4 ,5 5 0 .5 2 2 5 ,0 7 8 .5 2 24.550.52 Nolt'JSC9 6 ,488.28 6,432.78 6,432.78 Pa8ray Burgos 116,137.46 114,679.64 114,679.64 37,965.46 37,888.85 37,888.85 Plartd~l 1 0 ,8 8 0 . 4 6 10,827.84 10,827. 84 36,287.70 36,261 .46 36 ,261.46 Cl V<Jrieaf 8 3 ,5 3 6 .0 3 84 ,153.25 8 3 ,5 3 6 .0 3 Sucat 22,470.68 22 ,692.90 2 2 ,4 7 0 .6 8 Cainta .Junction 14,385.62 1 4 , 3 8 5 .6 2 14,385.62 Slniloo&tl 63,849.90 64 ,442.79 63 ,849.90 Escolta 2 0 ,3 2 9 . 4 6 16,800.49 16,800.49 Broadway Centrum 18,422.69 18,481 .93 1 8 ,4 2 2 .6 9 Gil Puyat Washington 16,799.78 16,799.05 1 6 ,7 9 9 �0 5 Malanday 31 ,810.91 3 2 ,8 9 6 .2 4 31 ,810.91 S!dsa Libertad 49,607.55 49,823.22 't e nay 5 3 , 9 3 7 .6 8 53,903.78 49 , 607 .q~ Maypajo 22,326.81 22,380.76 Malinta 11,685.92 11,096.15 53,903. t .�. Naic 34,079.03 34,236.44 22,326.81 Kalentong Pershing 20,003.33 18,079 .24 11 ,096.U1_ Sta . Maria 41, 48 1.14 40,813.32 34 ,0 7 9 . t q Calamba Pabalan 31 ,318.90 3 1 ,3 2 8 . 9 0 Recto Quezon Blvd. 71 ,772.89 72,843 .68 18 , 079. ~1� Balagtas 65,407.15 66,633.83 Novaliches Susano 22,208.38 23,792.42 40,813.32 Taytay 8 4 , 3 6 5 .3 0 83,604.80 31 ,318.90 Recto Soler 27,006.34 26,455.18 71 ,772.89 Harrison Plaza 27,608 .51 2 7 ,5 9 6 .21 65 ,407.15 Gil Puyat � Urban 8 ,9 8 6 .0 0 8,972.30 2 2 ,20 8 . 3 8 Masinag 3 0 ,9 1 6 .25 31 ,076.89 83 ,604.80 Q. Plaza 24,300.14 24 ,229.03 26,455 .18 Alabang Highway 41 ,938.15 42,054.85 2 7 ,5 9 6 .21 PasongTamo 7 ,6 74 . 17 7,674.17 Edsa Pioneer 22,214.59 21,914 .59 8 ,972.30 Kalookan Plaza 77,361.74 7 5 ,5 1 8 .0 6 30,916.25 Novaliches Quirino 63,689.60 63,603.20 24 ,229.03 Landmark 72.185.48 72,111.45 41 ,938.15 Morang Edsa Shaw 7,674.17 Farmers' Plaza 21 ,914 .59 Fairview 75,518.06 63,603 .20 rQuezon Avenue 72,111 .45 15 page 2 of 4

,� .�' � ANNEXA MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS November 1995 Pet Register of Ii S h 11lllti-be Senior Citizens Basis of Per CPA's Refundable Sales Trans. Report Am a un t erai'leh (Exhs. M-6 to M-17) (Exhs. M-3 & M-4) ' CilookaF1 G OidSCO 77,601.64 80,427.39 77 ,60 1.64 55,822.04 57,444.15 6 5 ,8 2 2 .0 4 Edsa Mayflower 16,447.32 16,460.21 15,447.32 26,068.14 25,385.28 2 5 ,3 8 5. 2 8 Pas~y Rotcmda 18,525.03 18,526.75 18,525.03 Roosevelt 9,401.31 9,418.89 9,401.31 54,871.81 55,665.53 54,271.81 Lagro 60 ,820.99 61,752.08 6d.~. 0 .99 11 6,755.37 1 1 7 ,1 3 5 .93 11 e,155.37 Qulapo Palaflea 53,663.81 56,591.19 53,663 .81 83,981.43 85,596.37 8 3 ,9 8 1 . 4 3 Better LiVing 36,939.76 36,654.02 36,654.02 90,912.88 7 1 , 8 8 6 .5 5 71 ,886.55 Pateros 32,452.57 30,995.48 30,995.48 62,341 .76 53 ,200 .18 5 3 ,2 0 0 . 1 8 Las Pinss 109,648.03 8 6 , 5 5 0 .6 0 8 6 ,55 0 . 6 9 40 ,243 .13 41,997.23 40 ,243 .13 Baogor 43,604 .34 37,268.95 60,447.35 60,338 .81 37 , 268 . ~5 lmu$ Cavite 35,617.04 3 5 ,6 1 7 .0 4 37,520.44 37,454.22 60,338.81 Marlkina J. P. Rizal 33,306.58 33,420.08 35,617.04 24,286.77 23,251.49 37,454.22 Tandang Sora 28,686.78 2 8 ,5 2 1 . 2 2 33,306.58 71,432.98 71,435.48 2 3 ,2 5 1 . 4 9 Gil Puyat - Dian 26,728.44 31,323.25 28 ,521 .22 145,537.33 133,971.55 71 ,432.98 Edsa Ortigas 3 3 ,4 7 3 .3 4 33,432.94 2 6 ,7 2 8 . 4 4 51,407.46 51,282.94 133,971 .55 Ayala Alabang 9,290.00 9,338.80 33,432.94 4 5 , 6 1 3 .5 9 45,900.45 51,282.94 Silang Cavite - ,, 32,135.01 32,135.55 Pasig-San Joaquin 1 8 ,5 4 4 . 9 7 18 ,5 4 4 .8 7 9,290.00 72 ,944.95 7 2 ,5 3 8 .9 5 4 5 , 6 1 3 .5 9 Park Square II 1 7 ,5 9 8 .1 3 18,081.21 32 ,135.01 37,801 .53 38,194.73 18,544.87 Laong Laan 3,817.28 3 ,523.43 7 2 ,5 3 8 . 9 5 6,330.53 6 , 3 4 0 .5 3 1 7 ,5 9 8 . 1 3 Sta. Rosa 6 , 5 2 2 .4 3 4,346 .17 40,537.70 41 ,192.67 37 , 801.5~ Cainta Parola 6,814.18 6 ,640 .81 27,461.51 27,631 .63 3,523,4l A. Amaiz 4 7 , 0 7 6 .5 9 48 ,769.42 6,33(1. ~3 181,719.22 194,601 .99 Gagalangin 3,592.41 3,711.29 4,344.{1 ... 10,662.19 10,223.69 Edsa Plaza 8,198.54 8,198.54 4 0 ,5 3 7 .ZQ 4,641.55 4,641.55 Meycauyan Highway 11,248.98 11 ,248.98 1 6,64Q.~ 34,181.43 41,095.38 Diliman Citimall 3,889.51 3 ,889.51 27,4g1 .�:1 17,568.31 17,279.17 Malabon Hulong Duaht 4 , 7 8 7 .5 7 4 ,975.42 47,076 , ~9 1,094.83 1,094.83 Commonwealth Gotesco 4 6 , 3 9 3 .9 4 46,212.00 181 ,7H).22 30,136.63 30,136.63 Kalookan Samson Road 174,054.41 173,727.73 3,592.41 1 0 ,2 2 3 .6 9 Navotas 8, 198.54 Cash & Carry 4,641.55 11,248.98 Polo 34,181.43 3 ,889.51 V. Luna 1 7 ,2 7 9 .1 7 4 ,787 .57 Olives Plaza 1,094.83 46 ,2 1 2 . 0 0 Commonwealth - T. Sora 30,136.63 173,727.73 Paso De Bla ~ Cebu - Leon Klat Cebu - Juan Luna Cagayan T. Neri Davao Quirino Tacloban Salazar � Davao San Pedro Iloilo Valeria Davao Lapu-Lapu Bacolod Libertad � Zambo. Veterans Cota. Magallanes Cagayan J. Borja Davao C.M. Recto Davao Bankerohan Gen. Santos - Acharon Tacloban Burgos Cebu Carbon Bacolod Araneta Ozamis Zamora r Iloilo lznart 1C j

.. ANNEXA MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS November 1995 .. Per Register of Sl1ollltl-be Basis of Sehior Citizens Per CPA's Refundable _ At11ount Sales Trans. Report 8 , 2 4 4 .0 8 - Brarlch _ (Exhs. M-6 to M-17) (Exhs. M-3 & M-4) 3,442.26 12,287.67 Ormot Ri.tal 8,244.08 11 ,204.87 34,264.77 3 ,4 4 2 . 2 6 3,442.26 3 6 ,4 4 9 . 9 6 Cagayan Carmen 12,287.67 1 8 ,469. 7 4 35,494.04 12,338.37 2!'1.727.29 ZambCI. Clim,.co 3 6 ,4 4 9 . 9 6 34,264.77 11 ,502.60 1 8 ,4 6 9 .7 4 36,607.17 1 3 ,8 2 9 ,0 5 Cebu Fuente 29,727.29 19,487.95 15,771.76 11 ,502.60 29,751.54 10,24!5.57 Dumaguete 14,472 .20 11 ,537.40 2 2 ,3 78 .0 1 15,772.03 13,829.05 22,288.29 Butuan 10,246.57 15,771.76 3,751.?7 22,378.08 10,636.91 3,349.35 Tagbilarai1 22,480.88 22,378.07 4,4t!0.5t,. 3,948.90 22,288.29 14,062.16 Cotabato Plaza 3,858.34 53,965.52 4,480.54 3 ,751.77 6,204.57 T~curong 14,594.64 3,349.35 8 9 ,1 8 7 ,8 6 53,965.52 4,485.47 5 4 ,8 1 4 . 4 2 Catb~logan 8,218 .09 14,062.16 12,853.12 89,187.86 5 4 , 6 9 2 .7 9 21,996.49 Pag;:~d l an 5 5 ,8 5 3 .0 3 6 , 2 0 4 .5 7 8,121 .11 12,853.12 8 9 ,3 5 6 .1 3 18,245.74 !ligan 2 5 , 7 9 7 .8 4 54,814.42 4,298.05 8,293.87 14,089.38 1 2 ,47 3. 13 1 Koronad~l Zulu=ta 18,455.04 21,996.49 3,722.46 4,298.05 8,121.11 1 6 ,7 8 2 .3 6 Tagum 12 ,4 7 3 .61 18,245.74 16,172.20 3,722.46 4 ,298.06 4 ,8 8 8 . 4 2 Tabunok 16,782.36 12,517.81 29,727.51 16,172.20 3,787.09 2 3 ,1 0 4 .9 2 Cag. Carmen t'ub. Market 4 ,8 9 8 . 4 2 17,765.03 7 ,7 6 6 .9 7 29 ,727.51 33,157.81 4 ,324.15 Gtm. Santos - Pioneer 23 ,104.92 4,888.42 10,985.02 7,894.42 2 9 ,851.01 Kalibo - "' 8,018.95 23,242.14 55,371.~~ Mandaue Highway 10,985.02 7,766.97 5 6 , 6 3 3 .38 4,324.15 8 ,628-79 Roxas McKinley 9,411 .72 10,985.02 2,229.93 55,371 .65 2 , 229 .g,~ La Paz Iloilo 3,299.56 8,628.79 3,299.5~ 9,508.15 2 ,229.93 !ligan Palao 1,184.21 3,299.56 9,508. 1~ 5,102.69 9,508.15 1,184.21 Malaybalay 1 726.43 2,694.32 5,151.69 5, 10~:6!.1 Valencia Poblacion 1,726.43 1 726.4:3 Cagayan Lapasan Mati Mabini Koronadal Alunan San Carlos City Davao - Digos Iloilo Mabini Calbayog San Jose Antique Cagayan Osmena Cogon Midsayap Lapu-lapu Cotabato Sinsuat Roxas Roxas Silay Butuan J. Satorre Malave Kidapawan Dipolog Ayala Center- Cebu Catarman Grand Total- 20% Sales Discounts given to Senior p 9,097,424.14 p 9,018,312.61 p 8,905,978.64 Citizens (inclusive of 10% VAT) Grand Total- 20% Sales Discounts given to Senior p 8,270,385.58 p 8,198,466. 01 p 8,096,344.22 Citizens (exclusive of 10% VAT)

.. ANNEXA MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS I November 1995 I shalil(j-be flttr Register of Basis of ~~nior Citizens Per CPA's Report ~l!fi:,!ndable I. 1 Sales Trans. Granoh . i (Exhs. M-6 to M-17) (Exhs. M-3 & M-4) ArrwOht Bambang p 41 ,725.58 p 40,065.32 p 40 ,085.32 Glorietttl 146.80 Kfilookan 9th AveniJe 35,109.74 35,925.61 35, 109.74 134,401.85 134,4::11.85 Cubao fll)rnulo 148,038.94 92,977.73 (;1 2 ,977 .7 3 Quiapil 108,335.46 12,779.58 1;!, 7 7 9 .58 54,18 7 .27 3.'1, 187.27 Lot.~al'da Ga~t~h'lll!Cl~ 13,090.40 42,400 .53 42,400 .53 58,171.82 38,171.82 Paco Paz 54,746 .38 36, 159.11 36,159. 11 53,370.49 53 ,370.49 P~say ntt 42 ,498 .34 33,925.58 3 3;047 .69 81,218.79 ?'9, 560 .67 Kalentong @<11'1~!'31 64,315.42 17,581.41 17,5aL 41 126,479.08 126,479.08 sangl'lnda~n 36 ,309 .56 52,720.52 52 , 720.5~ 5 8 , 4 8 6 .6 6 58 ,486 .66 CubaQ A~,;rol1i 57,287.19 47,733 .05 47,2'15 .82 57,026.95 57 ,026 .95 Baclat-en Cl;,!itklf3 33,047 .09 19,575.64 17,186.99 160, 0 47 .7 5 158,299.ii2 Makati J . P. f{itE! 79,560 .67 92,256.85 9 2 ,256 .85 64,264 .6 3 64,264 .63 Recto Avenidi1i 17,733.24 192,375 .18 190,310.57 20 ,546 .3 9 20 ,415 .3 9 Mao!!'IIS11ft<j 131 ,157.19 72,918.13 7 2 ,918 .1 3 35,346 .37 35,346 .3 7 Trabajo 52,793.39 29,214 .91 28,185 ,75 43 ,696 .03 43,696.03 B!umentriti Avenida 61,913 .04 88,247 .5 9 86 ,686 .84 70 ,222 .77 69 ,695.4 0 VI llalobos _.,.. 47 ,275.82 45,975.51 45,975.51 18 ,7 9 4 .07 18,794.ti7 Brmlta 57 ,526 .41 55,276 .92 55 ,276.92 74,101 .82 $to. Cristo 17,186.99 35 ,645.87 70,739 . )~ ~teen hills 62,90 4.61 34,710; ~~ ~an Juan 158,299.82 47,307 .73 27,361.55 62,904.61 92,468 .59 26 ,303.85 47 ,30 7 .7,3 89,741 .89 Pasay Libertad 64,581.39 35,27 1.29 27,36 1 .~5 40 ,762.10 Congressional 190,310 .57 33 ,329.50 26,303.85 44,379.60 89 ,741.89 Pasig Mutya 20, 415.39 66,407.24 35,052.73 30 ,968.36 40 ,312.29 Cubao Quirino 83,469.67 37,976.13 33 ,273.84 45 ,860 .91 42 ,777 .2 5 Guadalupe 35,753 .0 7 19 ,249 .5 3 63 ,123.25 55 ,660.82 Baciaran Airport 28 ,185.75 140,826.75 30,968.36 21,200 .9 9 37,976.13 Espana 43,713.14 49 ,9 8 3 . 1 2 45,30 1.9i 27,144.19 19,249.53 Marikina Concepcion 86,686.84 67,613 .24 55 ,125.56 52,065.18 140,811.56 Pasig Mabini 69 ,695.40 17,904.37 49,496.30 Malabon Plaza 49,276.53 26,960.94 67 ,613.24 Earnshaw 18,794.07 52 ,065.18 Banaue 55,348.08 page 1 of 4 Cavite 70 ,739 . 11 Binan Plaza Rizal 34 ,710 .86 Malolos Plaza 66 ,163.13 Alabang Montillano 50,779 .33 Calamba Crossing 27,649.39 Ro sario 27,64 1 .7 7 Binakayan 91,245.94 Mali bay 35 ,052 .73 Central Market 40 ,312 .2 9 Pritil 3 3 ,2 73 .84 Sta. Mesa V. Mapa 42,777.25 Marikina deJa Paz 63,123.25 Murphy 33,650.40 Del Monte 38 ,087 .63 Nepa Q. Mart 45,301 .97 Northbay 19,250.53 Paco Pedro Gil 55,125 .56 Shoppesville 140,811 .56 Quiapo R. Hidalgo 17,904.37 Kalookan Monumento 49,496 .3 0 Anti polo 26,960.94 San Pedro 67,698 .66 r Park Square I 52,300.64 18~

.. ANNEXA MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS

ANNEXA MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS November 1995 -- _,.,. Per Register of Per CPA's Shou ld-be Seni!Jr Citizens Report I Basis of Sales Trans. Refundable .. R!<!nch (Exhs. M-6 to M-17) (Exhs. M-3 & M-4)! ~9unt Kalookl!lll Goteaeo -f" 77,601 .64 80,427 .39 71,601 .64 Edsa M~ y!lowar 55,822.04 57 ,444 .15 55 ,822.04 Pasay Rotonda l81 16,447.32 16,460.21 16,447 .3 2 Roo s e v e lt 26,068. 14 25 ,385 .28 25 ,38 5.28 Lagro 18,525.03 18,526.75 18,525.03 Quiapo Psianca Better Living 9,401 .31 9,418 .89 9,401 .31 Pateros 54,871.81 55,665.53 54 ,871. 81 Las Pinas 60 ,820.99 61,752. 08 6 0 ,820 .99 Bacoor 116,755.37 117,135.93 116,755.37 linus Cavite 53,663.81 56,591 .19 53,663 .81 Marikina J. P. Rir.ll 83,981 .43 85,596.37 83,981.43 Tandang Sora 36,939 .76 3 6 , 6 5 4 .02 3 6 ,65.!t.02 Gil Puyat - Diah 90,912 .88 71,886 .55 71,886.55 Edsa Ort!ga ~ 3 2 ,4 5 2 .57 30 ,995.48 30,995.48 Ayala PJabang 62,341 .76 5 3 , 2 0 0 .1 8 53 ,200 .1 8 Silang Cavite 1 0 9,648 .0 3 86 ,550 .60 86 ,550.60..,. Paslg-San Joaquin 40,243.13 41 ,997.23 40,243.13 P~.rl< .Square II 43 ,604.34 37,268 .95 37,268 .9 5 Laong Laan 60 ,447 .35 60 ,338.81 60,338.81 Sta. Rosa 35,617.04 3 5 ,6 1 7 .0 4 3 5 ,6 17.04 Celnta Parola 37 ,520.44 37,454 .22 37,454 .2 2 A. Amaiz 33 ,306.58 33 ,420 .08 33,306 .5 8 Gagalangin 24 ,286.77 23,25 1.49 23 ,251.49 Edsa Plaza 28,686 .78 28,521 .22 28,521 .22 Meycauyan Highway 71 ,432.98 71,435.48 71 ,432.98 Diliman Citimall 26,728.44 31 ,323.25 26,728.44 Malabon Hulong Duaht 1 4 5,537 .33 133,971 .55 133,97i.55 Commonwealth Gotesco 33 ,473.34 33,432 .94 33 ,432.94 Kalookan Samson Road 51 ,407.46 51,282 .94 Navotas 9,290.00 9 ,338.80 51 ,282.~4 Cash & Carry 45 ,613.59 45,900 .45 Polo 32, 135.01 32,135 .55 9,290.00 V. Luna 18,544 .97 18,544 .87 45 ,613 .59 Olives Plaza 72 ,944 .95 72,538 .95 32 ,135.01 Commonwealth - T. Sora 1 7,598 . 13 18,081 .21 18,544 .87 Paso De Bias 37 ,801.53 38 ,194.73 7 2 ,538 .9 5 Cebu- Leon Klat 3,817.28 3,523.43 17,598.13 Cebu - Juan Luna 6 ,330 .53 6 ,340.5 3 37 ,801.53 Cagayan T. Neri 6,522.43 4,346.17 Davao Quirino 40 ,537 .70 41,192.67 3,523 .43 Tacloban Salazar 6,814.18 6 ,640 .81 6,330.~3 Davao San Pedro 27,461 .51 27,631 .63 4,346.11 . Iloilo Valeria 47 ,076 .59 48,769.42 40 ,537.7 Q Davao Lapu-Lapu 181 ,719.22 194,601 .99 6,640 .l i l Bacolod Ubertad 3 ,592.41 3,711 .29 27,461 .51 Zambo. Veterans 10,662.19 10,223.69 47,076.59 Cota. Magallanes 8,198 .54 8 , 1 9 8 .54 181 ,719.22 Cagayan J. Borja 4,641.55 4,641 .55 3,592.41 Davao C.M. Recto 11 ,248.98 11 ,248 .98 10,223.69 Davao Bankerohan 34 ,181.43 41 ,095.38 8 ,198.54 Gen. Santos - Acharon 3 ,889 .51 3 ,889 .51 4,641 .55 Tacloban Burgos 17,568.31 17,279.17 11,248.98 Cebu Carbon 4,787 .5 7 4,975.42 34 ,181.43 Bacolod Araneta 1,094.83 1,094 .83 3 ,889 .51 Ozamis Zamora 46,393 .94 46,212 .00 1 7,279 .1 7 rlloilo lznart 30 ,136.63 30 ,1 3 6.63 4 ,787.57 174,054.41 173,727.73 1 ,094 .83 46 ,212 .00 30 , 136.63 173,727 .73 i' ... - -� --

ANNEXA MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS !i November 1995 �- Per Register of 9 !'ir.!U!d�be ~asls of I1 Senior Citizens Per CPA's Sales Trans. Report itGfl.m �t~ble Bra n c h (Exhs. M-6 to M-17) (Exhs. M-3 & M-4) ~nt Onnoc Ftlzal 8 ,2 4 4.0 8 11 ,204.87 6 .2 4 4 . 0 8 3 ,4 4 2 .2 6 3,442.26 3.442.26 Cagayan c rmen 12,287.67 1 2 , 3 3 8 .3 7 35,494.04 3 4 ,2 6 4 .7 7 1 ~.287.67 Zambo. Cllmaco 36,449.96 36,607 .17 18 ,4 6 9 . 7 4 19,487.95 :.34,264.77 Cebu Fuente 29,727.29 29,751 .54 36,449.96 11 ,502.60 11 ,537.40 Duma guete 1 4 ,4 7 2 .2 0 13,829.05 ~S,4 69 .7 4 1 5 ,7 7 2 .0 3 15,771 .76 Buiuan 10,246.57 10,636.91 29,727.29 22,378.08 22 ,378.07 11 ,!}02.60 Tagbllaran 22,480.88 22,288.29 13,829.05 Cotabato Pl~ziil 3,948.90 3,751 .77 15,771 .76 3,858 .34 3,349.35 10,246.57 Tacurong 4,480.54 4,485.47 2 2 ,3 7 8 .0 7 14,594.64 14,062.16 22 ,288.29 Gi!ltbalogan 5 3 ,9 6 5 .5 2 54,692.79 3 ,751.77 8 ,218.09 6 , 2 0 4 .5 7 3,349.35 Pttgadian 89,187.86 8 9 ,3 5 6 . 1 3 55 ,853.03 54,814.42 4,480.51,. lligan 1 2 ,8 5 3 .1 2 14,089.38 14,062.16 25,797 .84 21,996.49 53,965.52 Koronadal Zulueta 8 , 2 9 3 .8 7 8,121.11 1 8 ,4 5 5 .0 4 18,245.74 6 ,20 4 .5 7 Tagum 4,298.05 4,298.06 89,187.SS 12 ,4 7 3 .61 12,517.81 5 4 ,8 1 4 . 4 2 Tabunok 3,722.46 3 ,787.09 1 2,8 5 3 .1 2 16,782.36 1 7 ,7 6 5 .0 3 21 ,996.49 Cag. Carmen Pub. Market 1 6 ,1 7 2 .2 0 33,157.81 4,898 .42 4 ,8 8 8 . 4 2 8,121.11 Gen. Santos - Pioneer 2 9 ,727.51 29 ,851 .01 18,245.74 2 3 ,1 0 4 . 9 2 23,242 .14 Kalibo -f'l 7,894 .42 7 ,7 6 6 .9 7 4 ,298.0!: 8 ,018 .95 4,324.15 1 2 ,473.61 Mandaue Highway 1 0 , 9 8 5 .0 2 10,985.02 5 6 ,6 3 3 . 3 8 5 5 ,3 7 1 . 6 5 3,722.46 Roxas McKinley 9,411 .72 8,628 .79 16,782.36 2 ,2 2 9 .9 3 2 ,229.93 16,172.20 La Paz Iloilo 3 ,299 .56 3,299.56 9,508.15 9 ,5 0 8 .1 5 4,888.42 lligan Palao 1 ,184.21 2 ,6 9 4 . 3 2 29,727.51 5,102.69 5,151 .69 2 3 , 1 0 4 .9 2 Malaybalay 1 ,7 2 6 . 4 3 1,726.43 7,766.97 Valencia Poblacion 4 ,324.15 10 ,985.02 Cagayan Lapasan 55,371.65 8 ,628.79 Mati Mabini 2,229.93 3,299.qf;l Koronadal Alunan 9,508.1 5 1,184.21 San Carlos City 5,102.69 1,726.43 Davao - Digos Iloilo Mabini Calbayog San Jose Antique Cagayan Osmena Cogon Midsayap Lapu-lapu Cotabato Sinsuat Roxas Roxa s Silay Butuan J. Satorre Malave Kidapawan Dipolog Ayala Center - Cebu Catannan Grand Total- 20% Sales Discounts given to Senior p 9,097,424.14 p 9,018,312.61 p 8,905,978.64 ., ..,. Citizens (inclusive of 10% VAT) ._._ Grand Total- 20% Sales Discounts given to Senior p 8,270,385.58 p 8,198,466.01 p 8,096,344.22 Citizens (exclusive of 10% VAT)

ANNEXA MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS �~� I December 1995 ~ Hbt.lld�'be Per CPA's ~asi~ of I Pel' Ra~ister of Report Refu ndable J Senior Citizens S8!es Trans. Am o u h t "'""'_,._..__,._,_,~.J:!Mh . (Exhs. M-6 to M-17) (Exhs. M-3 & M-4) ~ambahg p 42,584.13 p 42,383 .36 p 42,383.36 G!Metta 20,019 .20 5 ,380 .27 5 ,~80 .1 7 Mal\9.!1 1\lcttnm~l' M'i 56.90 K~tJrjpl�fi 9~h Av!Gnue Cubi!o Romulo 36,243.60 35,755 .09 35 ,755.09 Qui ~po 130,832.31 1 3 5 ,4 0 1.68 1 3 0 , 8~1!. 31 L0 g~?l:l~ G!!l~tiiitteiti~ 105,547.36 108 ,0 2 8 . 2 9 :: 05 ,547.36 Paco P~.t 11 ,986.49 11,347.23 11,347.23 P say"lart 61 ,321 .72 61,61 0 .7 1 61 ,321.72 Ka!6flt(}ng ll~Mml Set'lgai>~aan 51,295.92 51 ,404.1 8 5 1,295.92 Cubao Auffira Baclaron Quir!hO 60,763. 07 6 2 ,10 9 .3 5 60,763.07 Makati J.P. fl!~l 40,453 .96 40,734.75 4 0 ,453 .9 6 Recto AVF!1l6a 58,632.86 58,544 .2 1 5 8 ,5 4 4 .21 Mag~llanes 3 2 ,1 15 .01 32,094.56 3 2,0 9 4 .5 6 Trabajo O!umentritt Avenida 139,482.09 9 4 ,3 4 4 .5 9 94, 344. 69 Villaiobos Ermita 19 .2 8 2 .01 19,046.65 19,046.65 st~ . Cri sto Greenhills 145,695.46 148,122.00 145,695.46 � San Juan Pasay Libertad - "' 55,453.37 54 ,505.23 5 4 ,50 5 .2 3 Congressional Pasig Mutya 7 9 ,6 4 9 .6 9 85 ,313.13 7 9, 6 4 9.69 Cubao Quirino Guadalupe 59,239.80 59,698.54 5 9 ,2 3 9.8 0 Baclaran Airport Espana 53.494.33 54 ,319 .70 5 3 ,4 9 4 ,3 3 Marikina Concepcion Pasig Mabini 21 ,007.87 21,570. 48 2 1,007.87 Malabon Plaza Earnshaw 166,064.10 169,458.09 166 ,064.10 Banaue Cavite 86,307.79 8 6 ,2 6 0 .0 4 8 6 ,2 60. tl�l Binan Plaza Rizal Malolos Plaza 65,405.14 65 ,467.46 6 5 ,4 0 5 . 1--l Alabang Montillano Calamba Crossing 2 1 9 ,7 0 4 . 2 4 219,510.23 2 1 9 ,5 1 0 .2 3 Rosari o Bina ka y a n 28,711 .35 2 9 ,0 2 2 .3 5 28 ,71 1.35 Mali bay Central Market 99,477.04 100 ,2 4 1.8 8 99, 4 7 7 .0 4 Pri ti l 4 4 . 2 0 8 .6 8 44,489 .99 44,208.68 Sta . Mesa V. Mapa Marikina dela Paz 32,196.17 3 2 , 2 6 5 .3 5 32,196. 17 Murphy Del Monte 4 4 ,6 4 7 .0 3 4 5 ,3 9 4 . 1 8 4 4 , 6 4 7 .0 3 Nepa Q. Mart Northbay 109,409 .33 1 0 2 .2 9 7 .7 2 1 0 2 ,2 97 . 12 Paco Pedro Gil Shoppesville 80,752.03 81 ,898.13 8 0 ,75 2 .0 3 Quiapo R. Hidalgo Kalookan Monumento 5 6 ,9 3 9 .5 8 56,638.95 56 ,63 8 .9 5 19,573.21 19,979.63 19,573.2 1 48,075 .92 46,967.26 46,967.26 73,015 .38 73,189.26 73,0 15.38 3 3 ,8 1 6 .31 34,878.83 33,816. 3 1 69 ,533.52 69,514.37 6 9 ,514 .37 5 2 ,7 6 8 .77 53,034 .30 5 2 ,7 6 8 .7 7 2 2 ,1 1 5 .7 0 23 ,0 1 5 . 2 7 22,115.70 2 8 . 3 1 0 .9 4 28, 3 0 2 .0 3 2 8 ,30 2. 0 3 94, 703.58 95,745.02 9 4 ,7 0 3 .5 8 38,155.16 38,514.52 38,155. H? 4 4 ,5 0 2 .17 45,237.92 4 4 ,5 0 2 . 1 7 30,820 .35 31,130.33 30,820.35 42,483.45 43,740.50 42,483.45 8 5 ,5 6 6 .01 85,083 .83 85,083.83 3 7 ,5 9 9 .8 2 37 ,5 4 9.2 6 37,549.26 42,136.40 4 2 ,9 3 3 .8 9 42.136.40 5 0 , 5 1 4 .81 5 0 , 7 7 3 .3 5 50.514.8 1 16 ,949.40 17,802.30 16 ,9 4 9 . 4 0 6 2 ,294 .61 61.504.41 61 ,504.4 1 169,275. 08 1 6 9 ,2 1 5 .9 8 1 6 9 ,2 1 5 .9 8 2 5 ,4 0 9 .3 4 25,511.02 25.409.34 53 ,372 .79 5 3 , 4 2 8 .2 0 53,372.79 lb l page 1 of 5 )

ANNEXA MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS I H- . . _..,....__,.,__ __-,-o_e_ce_m_b_er_1_9_9_5_-;:p~f= ,.should-be Per CPA's Basis of 1 Report ~erAumii de.aub..QleL_j1 (Exhs. M-3 & M-4 At.ii!)olo 35,133.86 34,624.98 34,6:24.98 San Peelro 77 ,153.68 76.884. 77 76,884 .77 Par1<: S{l!Jaf6! 4 5 ,6 9 5 . 4 9 45.711 .38 4 5 ,6 9 5 . 4 9 32,535.89 32,571.23 3 2 . 5 3 5 .8 9 Nova!ich ~~ PI~ 12 8 ,3 4 0 .71 129 ,533.80 12 8 ,3 40.71 20,047.29 16.428.45 16,428.45 Retiro 2 9 .5 6 6 .6 5 2 9 ,5 7 6 .8 0 2� ,:36 6 .6 5 K.alooktitl 1Hli AvMVb 68,627 .13 6 8 ,6 9 2 .0 8 68 ,62 7 .13 3 4 ,9 3 2 .7 0 34 ,533.39 34,533.39 Meycilliy~h Plat~ 98,676.55 106.717.30 98 ~e1S . 55 200,242.76 201.033.07 Sta. Anss 4 4 ,931.21 46,042.13 ;zbo,241.76 5 8 .0 7 0 .9 0 5 8 ,7 8 9 . 1 8 Muntin!upl 46,112.47 46 .367.90 44 , Sj ~ . 1 1 58.977.89 57,9 11 .27 Ali Mail 38,497.24 39.221 .72 5 8 ,0 7 0 . 9 0 5 0 , 7 1 8 .5 3 51 ,247.45 46,11 2.47 Scout Borroffieo 135,175.98 136 ,8 4 1 . 5 0 57,911 .27 Edsa C~nt~! 31 ,684.85 32,399.57 38,497.24 I 54 ,521 .09 56,088.29 50,71 8 .53 lapote 2 6 ,6 7 2 .9 3 26,755.1 3 1 3 5 . 175. 9 8 Blum. ore~~.d � ta 29 ,339.36 2 9 ,7 3 0 . 4 7 3 1,684.85 6 0 , 3 5 8 .9 8 54,521J}g Los Banos 60.80 2 8 ,2 6 0 .9 4 Binan Paterno 28,131 .94 7,207.47 26 , 672.9~ Parana que 124 ,8 1 3 .6 8 Edsa West 7.207.47 50,471 .22 2 9 ,3 3 9.3 6 Sta. M$!ti! M~Qsaysay 128,379.59 13,126.14 6 0 .8 0 SL Grt~ 40, 029.64 Karuhatan 49.132.90 8 5 ,3 8 7 .9 3 28,131 .94 12,985.36 21,314 .56 7 ,2 0 7 . 4 7 N~!asco 39,941.23 14.550.59 84 ,988 .48 7 8 ,6 4 5 . 5 8 1 2 4 , 8 1 3 .6 8 Pasay Burgos 21 ,320.36 18,831 .05 49,132.90 Plan del 14 ,5 4 4 .5 7 2 0 . 2 6 6 .3 0 12,985.36 Coverleaf 7 8 ,6 4 2 . 9 5 23 ,212.16 39,941.23 Su!:at 18,178 .35 30.891 .54 8 4 ,988.4i'i Caihta Junction 19,933.09 58,768 .02 21,314.56 Slniloan 23,171 .91 55,011 .77 14 ,5 4 4 . 5 1 Escolta 3 0 ,8 8 2 .0 4 28,379.26 7 8 . 6 4 2 .9 5 Broadway Centrum 58,863 .23 13,741 .23 18 , 178. 3 5 Gil Puyat Washington 54,545.58 34,250.39 19,933 .09 Malanday 34,057.28 22,418.44 23,171 .91 Edsa Libertad 13,907.94 43 ,4 8 0 .91 30,882.04 lanay 34,167.73 29,821 .17 58,768 .02 Maypajo 2 0 ,6 1 6 .5 2 7 0 ,1 2 6 . 11 5 4 , 5 4 5 .5 8 Malinta 4 2 ,8 8 4 .0 9 87,691 .30 28 ,379.26 Naic 2 9 ,9 5 2 .5 0 26, 113.51 13,741 .23 Kalentong Pershing 70,319.50 90,138.44 34,167.73 Sta . Maria 8 7 ,5 0 3 .51 28,510.65 2 0 , 6 1 6 .5 2 Calamba Pabalan 2 5 ,5 3 2 .2 5 3 0 ,2 7 6 .8 9 42,884.09 Recto Quezon Blvd. 8 8 ,5 9 6 .5 0 13,243.16 2 9 ,8 2 1 . 1 7 Balagtas 3 8 , 8 0 8 .7 9 3 2 ,7 7 7 .7 5 70,126 .11 Novaliches Susano 2 9 , 8 7 4 .8 6 21 ,784.86 87,503.51 Taytay 13,264.08 43,477.23 2 5 ,5 3 2 . 2 5 Recto Soler 32,676.24 8 8 . 5 9 6 .5 0 Harrison Plaza 2 1 ,6 4 9 .6 6 2 8 ,5 1 0 . 6 5 Gil Puyat - Urban 4 3 ,0 8 2 .61 2 9 ,8 7 4 .8 6 Masinag 13,243 .16 Q. Plaza 3 2 ,6 7 6 .2 4 Alabang Highway 2 1,649.66 Pasong Tamo 43,082.6 1 Edsa Pioneer Kalookan Plaza page 2 of5 Novaliches Quirino Landmark ., . ) 1- tJ t

ANNEXA MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO 3ENIOR CITIZENS ~~ . ... , � ~ - December 1995. Per Registe:� ~f I ShoUld-be Senior Citizens II Basis of I Per CPA's Refundable Sales Tr<~n:S . Report (Ext)s, M-_6 to M-17) Arhoi.mt (Exhs. M-3 & M-4) Morong 11 ,463.78 11 .595. 16 ~1 . 463 . 78 25 ,384.63 26 ,096.53 25 ,384.63 Edsa Shaw 54,341 .19 5 4 ,217 .81 54 ,217 .81 71,927 .85 72,998 .93 71,927 .85 Farmers' Plaza 79,127.12 79,513.89 79,127.12 85,042.68 85 ,203 .65 8 5 ,042 .68 Fairvi"w 59,920.39 58 ,297 .21 58,291.21 15,931 .83 15,840.78 1S,84d.78 Quel.!On Avenue 29,121 .84 29,401 .89 29 , 12 1.8 4 27 ,800 .60 28 ,0 6 8 . 4 4 2 7 , 8 0 0 .60 Kalookf!n GoteSto 11 ,720.30 12.291 .52 11 ,720.30 73 ,579 .87 74,075 .85 73,579.87 Edsa Mayflower 68 ,655.18 68 , 145.21 68,145.21 128,115.64 130,123.23 128,11 5.64 Pasay Rctohda 63 , 105.93 6 3 ,423 .6 3 63 ,105.93 91 ,186.16 89,126.35 Roosevelt 46,848.83 .'lr 76 ,733 .0 7 78 ,967.21 lagro 33 ,562 .82 35.502 .5 2 89 , 126.35 53 ,353 .63 53 ,307 .58 Quiapo Palii.l1c<! 103 ,272 . 16 104,285.9 1 76,733.07 37 ,954. 38 38,788 .9 3 33 ,562 .82 Better livh'lg 48,61 8. 32 48,211 .34 53,307,58 66,041 .15 65 ,949 .9 7 103,272.16 Pateros 32,746.49 33.107.36 37 ,954.38 44 ,860.44 43,070 .3 2 48,211 .34 las Plnas 3 9 ,850 . 18 39,855.37 65 ,949 .97 37 , 150.29 19, 143.73 32 ,746.49 Bacoor 3 0 ,744.41 31,443 .21 43,070.32 76 ,648. 23 76.486. 14 39 ,85o.18 lmus Cavite 27.027 .59 26 ,917 .81 19,143.73 178,413 .67 178,258.40 30,744.4 1 Marikina J . P. Rizal 38,516 .59 37,958 .99 7 6 ,486.14 57.981 .99 57,984.79 26,917.81 Tandang Sora -t" 9 ,426 .57 9.426.57 178,258.40 47,601 .79 47,598 .73 3 7 ,958 .9 9 Gil Puyat - tli an 39,758 .37 39,741 .95 57,981 .99 24.121.96 23, 973.32 Edsa Ortlgas 78 .962 . 12 79, 233.71 9,426.57 27,637.60 26 . 107.3 0 47 ,598 .73 Ayala Alabang 52.938 .86 54,374.53 39,741.95 4 ,97 4 .74 4 ,970 .97 23 ,973 .32 Silang Cavite 78,962 .12 49 .95 5 ,880 .3 7 26,107 .30 Paslg-San Joaquin 5,880.37 8. 067.81 52,938.86 7 ,613 .01 2, 060 .51 Park Square II 1,768 .46 38,061 .25 4 ,970 .97 37,755 .30 10.496.41 l aong laan 10 ,418 .71 23,417.96 5,880.37 2 3 ,0 4 2 .2 7 41 ,862.52 7,613 .01 Sta. Rosa 41 .657.40 201 ,414.82 1,768.46 202,525 .57 5.186.51 37,755.30 Cainta Parola 4 ,693 .87 16,672.75 10,418.71 16,748.41 8 ,984 .29 23 ,042 .2 7 A. Amaiz 9,071 .73 3,125.18 41 ,657.40 2,930.58 20 1.414.82 Gag;:l.langin 4,693.87 16,672.75 Edsa Plaza 8 ,984 .29 2 ,930 .58 Meycauyafl Highway Diliman Citimall Malabon Hulong Duaht Commonwealth Gotesco Kalcokan Samson Road Navotas cash & Carry Polo V. Luna Olives Plaza Commonwealth - T. Sora Nova. Sta. Quiteria Jaka Plaza Paso De Bias Cebu - leon Kiat Cebu - Juan luna Cagayan T. Neri Davao Qulrino Tacloban Salazar Davao San Pedro Iloilo Valeria Davao Lapu-Lapu Bacolod Libertad Zambo. Veterans Cota. Magallanes 18u page 3 of 5 ... ... ;- � .._""l.C.:,~

ANNEXA MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL RliVENUi: CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUr:rs TO SENIOR CITIZENS Decemb~ 1995 Per Register of Per CPA'!!> I! SK~uld-be Senior Citizens easis of 1 Sales Trans. Report Refllhdable ~--~--~~--~-�~-~~f~~~1�c�~ft~------~~----~~f~E~xh~s~�~M.~~--to~M~�1_7~r)~(_E_xl_ls_._M_-_3_&_~-~4-~l~- --~~punt Cagay.an J . 6oi'jii 12,919 .01 12,909.01 12,909 .01 Davao C.M. ~ectcl 40 ,508 .54 40,364 .65 40,364.65 Davao 13at'\k91'�han Gen. Sar.his � Aci'ii:lrcn 4 ,268 . 16 4,377.51 4,268.16 16,745.18 16,803.()8 16,74!i.1 8 Tacloban Burgos 4 ,475 .07 4,575 .75 4,475.07 Cebu Car110n 804.81 694.93 594.93 Bacolod AraMhi 53,044 . 13 52 ,387.91 52,387 .91 Ozamis Zttmora 26,341.31 27,040.15 26 ,341.31 85 ,206 . 11 167, 192. 11 85,206,11 Iloilo lzr art 10,049.36 10,233.83 HJ,049.36 Otmoc ~Ita! 4,134.12 4,685.37 4,134.1 2 Cagayah Ci1ffnli!ll 12,788.49 12,788.25 12,788.25 Zambo . Cllmac~ 28 ,599 .32 29,326.47 28 ,599. 3 2 Ceou fuen!e 30 ,568 .88 31 ,110.47 36,568 .88 Dumaguete 19,740.64 19,677.59 19,5 77 .5 9 Butuan 30,416 . 10 29 ,759.65 29,759.65 ;Jr Tagbil'ilr'an 16 ,463 .00 16,569.99 16.463.CJO Cotabilto Plwm 11 ,366.51 12,352.05 ~ 1,366.51 Tacurong 15,873.46 16.216.69 15,873.46 Catbalogan 8,395 .34 8,502.30 8,395.34 Pagadi;m 20,421.17 20 ,474 .06 20 ,421.'17 !ligan 28 ,042 . 18 28,055 .18 28,042.18 KoronO!!t;fiol.! Zulueta 5,952 .60 6,067.96 5 ,95:l .6 0 Tagum 2,980 .30 2,998.30 2,980 .30 Tabuno~ 5 ,180.60 4,865.16 4,86�.16 C<!Q. C:armen PUb. Market 12.795.95 12,842.66 12,795 .95 51 ,247.19 51 ' 193.48 51' 193.48 Ge~. Santos - Pioneer 5 ,062 .29 4,825 .3 2 4,825.32 95 ,876.30 93,431 .67 93,431.67 V-aiibo 54', 122.51 56 ,867 .59 54, 127..51 Mandaue Highway 17,074 .60 17,074 .60 17,074 .60 Roxas McKinley 23 ,932 . 15 23 ,950 . 15 23 ,932 . 15 La Paz Iloilo 8.581.78 8,581 .69 8 , 581.6~ ll!gan Palao 19,505.39 19,733.74 19.505. 39 Pv1alaybalay 3,4 12.42 3,412.42 3,412.42 Valencia Poblacion 8,891 .08 9,143.93 8,891.08 3,506 .50 3 ,710 . 15 3.506 .5Q Cagayan Lapasan 18,636. 55 19,028.90 18.636.55 Mati Mabini 33.972.70 34,152.49 33 ,972.70 Koronadal Alunan 4,104.42 4,104.42 4, 104.4t San Carlos City 38 ,040 .77 37,803.03 37 ,803.03 Davao - Digos 39,474.39 39 ,533.76 39,474 .39 Iloilo Mabini 8,597.23 8,68 1.33 8 ,597 .23 Calbayog 2,911 .99 2,911.99 2,911.99 San Jose Antique 8,745.56 9, 460.21 8 ,745 .56 Cagayan Osmena Cogon 52,775.79 54 ,124.33 52 ,77 5.79 Midsayap 10,574.29 11 ,006.04 10,574 .29 3,138.04 3,102. 08 3,102.08 Lapu-lapu 4 ,6 06 . 11 4,606 .41 4.606 . 11 11 ,218.54 12, 022 .12 11 ,218.54 Cotabato Sinsuat 3,571 .32 3 ,454 .67 3 ,454 .6 7 5 ,281.16 5.468 .60 5.281 .16 Roxas Roxas 2,383.90 2 ,372 .94 2,372 .94 SHay Butuan J . Satorre 777 .85 MoJave 801 .60 Kidapawan Oipolog Ayala Center - Cebu Catarman

,� ANNEXA .. MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS December 1lr~5 Per Register of ShoukS-i.:ie l!iisls of Senior t iti:<:E}t-s PerCPA"s R ~lindable Sales 'l'rafls. Report !ltmount -- Branch _(Exlls, M~ io M-17) (Exhs. M-3 & M-4) 301 .93 62.40 157.95 Grand tot&� 2:0% tanl~t~ Olseounts given tc Seh!or� 9,622,336.50 p 9,768,586.47 p 9,487,73lt66 Citlten:a In 1995 (inclusive of iO% VAT) p 8,747,578.64 p 8,880,533.15 p 8,625,216.96 Grand Toud � 20% Sale$ Discounts glv:iiM to Senior Cltiz51lf!lin 1Q~Hi (exelu�ive ()f 10% VAT) 1 '(' () page 5 of5

ANNEX B 1 MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS I For the year 1995 Per Register of � hbuld-be 8~9! bf Senior Citizens Per CPA's Refund blo Sales Trans. Report Am~~QL_ Uran o t1 tExhs. M-6 to M-17} (Exhs. M-3 & M-4) Bambai'lg p 370,141 .72 p 340,536.71 p 33~ .U2g.5:il Glori etta 21 ,205.52 5 ,774 .32 5,114.32 Maka!i Northrnan SIS 75.45 Kalookan 9th Avetme 343 ,788 .3 5 3 43 ,0 9 0 .3 9 336 ,7@2,31 Cubao Romulo 1,097,261 .45 1' 100.204 .20 1,081,177. 20 Quiapo 943 ,385.20 948 ,710 .23 923 , 1 ~4 . 03 Legarda Gasl arrt91de 107,529.01 109,405.37 105,904.4i Paco Pa~ 485 ,896.09 48 1,925.11 4 8 0 , 173. 15 Pasay Taft 550 ,040 .8 8 550 ,882 .28 544 ,611.03 K:aleniong General 584 ,974 .67 58 1,899 .83 577 ,791.34 ~ angandaan 383.877 .5 5 387,704.70 381 ,434 .16 Cubao Aurora 568 ,255.66 528, 522.59 526 ,830 . 18 Baclaran Quirino 336 ,887.29 29 9, 538 .15 296,698.43 Makali J. P. Rizal 762 , 145 .56 795 ,452 .04 714 ,530 .08 Recto Avenida 146.289.71 147,101 .64 144,938.35 Magallanes 1,326, 650 .79 1,246,934. 61 1,239,178.82 .r Trabajo . ,, 51 2,682.59 5 62 ,994.29 508 ,85 9 .34 Blumenlritl Avenida 517 ,79 6.46 52 0 ,849 .81 512 ,928 .04 Villalobos 457 ,561.70 460.693 .06 453 ,983 .9 8 514 .28 1.28 51 4, 221 .54 511 ,774.43 Ermita 174.894 .85 178,739.40 174,346. 26 1,351 ,281 .53 1,353.000.25 1,3 3 8 ,89 2 .59 Sto. Cristo 961.366. 81 880 ,737 .95 877 ,49 0 .68 626. 071 .05 621 ,346.27 618 ,86 1.51 Greenhills 1,887,615 .70 1,893 ,693 .20 1,874,938.61 San Juan Pasay Libertad Congressional Pasig Mutya 257 ,563.9 1 2 43 ,923 .0 9 227 ,104.36 813,52 1.74 806,599.67 797 ,743 .2 6 Cubao Quirino Guadalupe 368 ,207. 22 37 1,924.74 367 ,408 .67 287 ,377 .67 292, 195.24 286 ,770.02 Baclaran Airport 275 .8 4 Romulo Self-Service Espana 462.238.75 418 .078. 91 416 , 176 .94 906,436. 64 893 .780.29 889,867 .34 Marikina Concepcion 696,7 19.96 725,95 1.36 693 ,363 .5 3 556,639 .82 555,7 11 .77 Pasig Mabini 563 ,630.50 179,3 11 .34 175 .9 44 .5 0 177,064. 17 489 ,767.44 487 ,0 89 .32 Malabon Plaza 49 1.481 .74 732,561 .55 724 ,803 .52 725 ,200 .73 29 1.1 22.43 286 ,936 .96 Earnshaw 289 ,487 .51 701,8 6 9 .98 700 ,798 .0 4 714 ,997.82 432 .439 .8 9 426 ,404 .80 Banaue 473,6 98 .15 296 .431 .02 292 ,208.48 316 , 10 1. 65 231 ,205.39 228 ,816 .94 Cavite 231 ,242.43 854 .658 .56 847,216 .39 857 ,44 9 .62 368 ,258 .0 9 362,433.45 Binan Plaza Rizal 363,634. 99 344 ,657 .0 5 340 ,45 4 .53 2 5 0 ,6 98 .7 0 Malolos Plaza 343 ,25 3 .77 255 .2 45 .3 8 368.706 .6 8 373,403.17 686. 755.94 Alabang Montillano 253 , 182 .81 6 92 ,954 .20 324,670.2 1 371 .864.88 3 2 9 ,658 .25 338.560 .89 Calamba Crossing 689 ,733 .58 341 ,690.40 485 ,105.55 329,21 3.14 488 ,81 5. 41 185 ,203 .42 Rosario 349 ,7 45 .7 9 187.153.79 570 ,177.42 490 ,948 .02 576,21 7.92 1,338 ,237.40 Binakayan 185,823 .43 1.340,937 .55 187 ,492 .9 0 572,861 .19 192,450.55 Mali bay 1,395 ,540.99 187,675 .81 Central Markel Prilil Sta. Mesa V. Mapa Mariklna dela Paz Murphy Del Monte Nepa Q . Mart Northbay Paco Pedro Gil Shoppesville Quiapo R. Hidalgo 1'7 .l page 1 of 5

ANNEXB MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS For the vear 1995 Per Register of Shoult!�be Basis of Senior Citizens Per CPA's Refundable Sales Trans. Report Amount Branch (Exhs. M-6 to M-17) (Exhs. M-3 & M-4) Bambang p 370 ,141 .72 p 340.536.71 p 335 ,829 .52 546,541 .51 507,298.71 Kalookan Monumento 522,251 .23 276 ,972 .70 273,681.76 769 ,798 .82 768,706 .89 Anti polo 274 ,799 .72 493 ,975 .17 459 ,019 .78 335 ,364.27 334 , 150.82 San P$dro 774,140 .58 1,185,606.54 1,178,050.15 199,375 . 13 197 ,316 .34 Park Square I 462,632 .52 284 ,825 .33 2 7 7 ,990.19 561 ,945.94 56 1,069.27 Navaliches PI~ 334,993 .62 325 ,752 .69 322,583 .34 862,631.08 834,888.47 Retlro 1,181 ,312.74 1,849,089 .32 1,847 ,583.85 412,846.73 402 ,096.44 Kaiookan 11th Avenue 202 ,468.40 538.185.54 536,363 .66 397.797 .32 396,594.80 ~ Meycauyar. P!~ 279 ,723 .96 638 ,640 .20 598 ,564 .96 297,367 .37 264,770 .68 Sta. Ana 562,937.97 535,174.87 529,938.40 1,211 ,757.4 1 1,193,063.77 Muntin!yp a 331,727.36 293,493.58 285,007.97 574 ,234.82 570 , 186.24 Ali Mall 883,754.90 230.134 .05 228 ,58 0.27 285,800.64 282,700 .54 Scout Borromeo 1,888,768.94 609,374.63 549 ,060 .21 252,979.80 247,646.96 ~df;a Central 405,284.78 54 ,343.26 53 ,42 1.34 1,142.454.54 1,134,781 .16 Zapote 625,351.32 397 ,461 .07 391 ,222.89 120,095.19 119,653 .18 Blum. Oroquieta 400.000.03 302.640 .03 299,142.41 800,360.3 1 794,940 .06 Los Banos . ~' 605 ,082 .68 183.127.73 172,4 16.38 147,243.48 136.409.07 Binan Paterno 266,412 .57 673 ,659.97 670 ,628.48 160,886.06 155,437.51 Parana que 536,337 .27 171,990.80 169,614 .84 156,063.27 155,283.43 Edsa West 1.226,304 .79 289,35 1.95 286,111 .03 Sta. Mesa Magsaysay 286,043.29 99 .00 99.0Q 481,553 .54 477,992 .0 8 Sta. Cruz 576,915 .03 496.192.45 488 ,692.55 278,44 0 . 14 273 , 107.95 Karuhatan 229 ,9 9 9 .37 113,491 .89 11 2.997 .65 323 .869.14 31 9.442. 28 Nolasco 289,194 .99 215,997.5 1 211.587.50 375,872.68 373 ,85 8.74 Pasay Burgos 5 6 7 ,056.40 300 ,118.51 298,64 1.87 686 ,760 .69 681 ,611 .55 Plaridel 248,230.02 655,923.94 651 ,361.18 199,650.90 194 ,947.87 Cloverleaf 79,759 .3 9 781,446 .79 776 ,954 .55 269,358.69 264,334.42 Sucat 1,155,198.15 300.430.24 290 ,839 .21 90,133.84 89,181 .08 Cainta Junction 395,536 .56 Siniloan 121 ,742.42 Escolta 299,741.09 Broadway Centrum 804 ,515 .27 Gil Puyat Washington 174,319.48 Malanday 137,419.93 Edsa Libertad 706,946 .87 Tanay 160,186.60 Maypajo 170,191. 10 Malinta 164.545 .82 Naic 305 ,027.35 U.N. Taft 99.00 Kalentong Pershing 485,508 .95 Sta . Maria 492 ,692 .03 Calamba Pabalan 306,151.03 Recto Quezon Blvd. 116,357.48 Balagtas 321,451.98 Novaliches Susana 213 .893.10 Taytay 374 ,961.55 Recto Soler 301 ,202.81 Harrison Plaza 757 ,889 .36 Gil Puyat - Urban 656 ,518.20 Masinag 197,166.20 0 . Plaza 860,503.07 Alabang Highway 278,095.87 Pasong Tamo 295 ,099.73 Edsa Pioneer 90 .806 .70 1'7' r:..I page 2 of5 .t ' ... ~..

ANNEXB MERCURY DRUG CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS For the year 1995 Per Register of Should-be Senior Citizens Per CPA's Basis ot Sales Trans. Report Reftlhdable Branch lExhs. M-6 to M-17) (Exhs. M-3 & M-4) Amo� t Bambang p 370,141 .72 p 340,536.71 p 335 ,82 9 .52 Kalooltan Plaa 306,214 .69 309 ,029 .71 305,993 .17 Novtaliches Quinno 208,841 .03 212,018.37 ::208,216.99 Landmark 414 ,641.58 396 ,730 . 12 393; 62 1.19 Moron@ 108,531 .61 110,938.52 iD8.472.63 Edsa Shaw 195,100.75 197.277.84 191 ,666.2 1 Farmers' PIG!t.a 587 ,259 . 15 619,695.36 582 ,059.10 Falrvi~w 605 ,818.49 605 ,218 . 12 601 ;687.82 Quezon Avehue 681,452 .9 3 687.448.53 680,141.38 Ka!ookan Gc.i tal\co 860 ,554 .28 847 ,558.99 841 ,67:!.73 Edsa Mayflower 568 ,992.96 567,945.86 562,538 .9 0 Pasay Rotonda 174,236.40 176,890.18 173,509.65 245 ,0 6 1 . 8 5 245,871 .35 24~.239.70 Roosevelt Lagro 218.796 .79 219 ,518 .82 2 1 8 , 0 3 0 .72 Quiapo Palanea 107,532 .99 108.510.43 106,686 .:26 Better LIVing 656,717.51 665,217.09 656,:16 1.98 I Pateros _,... 631 ,563.68 633 ,678.11 626,076.64 Las Pinas 1,150.626.59 1' 149,306.04 1, 144,4$0.48 620 ,298 .0 6 625,425.76 617,534 . 11 Bacoor lmus Gaviie 881 ,772.40 887,292 .65 876,576.(.l9 Mariklna J. fl. Rizal 314,301 .62 357,294.02 307,780.47 Tandcng Sora 708 ,716.44 699,181 .68 687,438.49 Gil P�.!yat � Plan 344.718.53 346,452.28 342 ,254 .7 5 Ed!i:a Ortigas 506 ,7 1 2 .3 8 489 .8 6 4 . 7 7 484,081.95 893 ,099 .73 871,304.54 866 ,788 .31 Ayala Alabang Silang Cavite 371 .082.69 379,911 .01 370,121 .33 357,066.32 340 ,355.78 339,654.63 Pasig-San Joaquin Par'!{ Square II 575 ,852 .58 556,855 .84 556,249 .01 392,564 .3 5 393,126 .97 391,454 .69 Laong Laan Sia. Rosa 425 ,343 .35 424,417.66 422,274.43 318,940.51 318,991 .78 315,916 .56 Cainta Parola A.Amaiz 191 ,492.79 157,311.75 156,529 .21 Gagalangin 262,993.65 256,045 .2 6 254 ,024.59 614 ,992 .02 608 ,959 .27 607,407.28 Edsa Plaza Meycauyan Highway 354 ,402 .99 356,118.08 325,821.41 1,217,503.21 1, 148 ,258 . 14 1'137,837.80 Diliman Citimall 438,125.32 377,794 .83 375,790.11 Malabon Hulong Duaht 496 ,953 .82 501 ,467.53 495,191.49 Commonwealth Gotesco 91 ,791 .22 92 ,626 .61 91 , 271 . ~g �. r. 381 ,928.25 385 ,350 .9 7 380 , 849.~-~ . Kalookan Samson Road 257,349.38 265 ,345 .46 257 ,272 .71 Navotas 106.00 159.00 - Cash & Carry Sta. Mesa II SIS Sucat Self Service Polo 156,792.30 150,888.37 137 ,895 .6 5 280 .56 Lagro Self Service Edsa Mayflower S/S 631.03 Shoppesville S/S 68 .60 V. Luna 371 ,086.73 368,887 .34 365 ,274 .69 80.00 Hagonoy Olives Plaza 98,078 .02 80 ,667.67 80 , 184.59 96 .00 Novaliches Baesa Cainta Sta. Lucia 187.00 Commonwealth - T. Sora 134,532.59 138 ,564 .06 134,450.69 85 .0 0 Cainta Ortigas Ext. Rosario Cavite 3 2 .3 7 1'7 '�' page 3 of5

.' ANNEXB MERCURY DRUG CORPORATION v s. COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 5612 SCHEDULE OF 20% SALES DISCOUNTS TO SENIOR CITIZENS For the year 1995 Per Register of Siloi.Jid�be Basis tlf Senior Citizens Per CPA's Refundable Sales Trans. Report ~,i1J.O.\.Iht .. Branch (Exhs. M-6 to M-17) (Exhs. M-3 & IVi-4) Bam bang p 370,141.72 p 340,536.7 1 p 335 ,829.52 Tagayt y 51 .00 Montalban 451.41 Nova. Sta. Qulterim 5 , 1 5 5 .3 3 4 ,9 7 0 . 9 7 4 , 9 7 0 .9 7 Jaka Platt 120.45 Pasig Arnal 84 .50 Paso De Bias 9,697.65 9 , 4 0 3 .8 0 9 ,4 0 3 .8 0 Cebu - Lil!lon l{hl! 68,788 .37 69,700.72 68,1 82.94 Cebu � Juan Luna 5 1,458.48 49,793.35 48,849.71 Cagayan 'r. Nerl 441 ,786.26 441 ,550.77 4 3 9 ,0 7 9 .6 5 Oa\1'10 Quirina 84,658.04 7 5 . 4 4 3 .0 0 74,380.77 Tacloban S21!a.zar 2 5 4 ,8 6 9 .8 8 282,546.51 2 5 1 ,96 1 . 9 0 Oavao san f3~Bdr~ 405,479.15 410.809 .21 4 03 ,8 4 9 . 0 0 Iloilo Valeria 2 , 1 4 2 , 0 1 2 .8 3 1,808,802.15 1 ,7 9 2 ,8 78 .4 4 Davao l apu-Lapu � 4 2 ,0 4 3 .61 4 3 .1 14 . 4 8 41,752.96 BagQ!o::l Libertad 196,291.40 1 2 5 ,9 7 7 .2 9 124,684,68 � Z ambo. Veterans 73,861.71 6 6 , 0 14 . 7 4 6 4 ,7 7 4 .4 3 Cota. Magallanes -"' 4 0 ,749.91 40.596.28 39,825.44 Cagayan J. Borja 143.895.37 144,012.86 143,470 .82 Oavao C.M. Recto 3 1 4 ,2 4 1 . 1 8 293.113.18 2 8 2 , 9 5 9 .5 1 Oavao Bankerohan 4 0 ,9 2 1 . 8 5 39,706.01 39,373.92 Gen. Santos - Acharon 2 3 3 .9 3 4 .21 215,023.53 2 1 1 , 7 6 2 . 14 i acloban Burgos 79,009.07 45,360.57 44.520.32 Cebu Carbon 9.878.17 10,936.53 9 ,7 6 8 .2 9 Bacolod Araneta 5 2 0 ,3 4 9 . 4 3 489,032.46 483,536. 11 Ozamis Zamora 267,298.65 2 6 5 ,6 8 0 .2 2 263 ,766.71 Iloilo lznart 1 , 8 7 4 , 1 5 '1.26 1,767,80 1.42 1,6 8 5 , 1 1 7 .0 8 Ormoc Rizal 88,239.03 92.053 .3 1 87,735.56 Cagayan Carmen 60,536 .72 56,247.52 54,876.1 3 Zambo. Climaco 128,170.16 97,740.03 97 .0 17.60 Cebu Fuente 443,151.95 375.855.81 371 .534.23 Dumaguete 302,308.67 303,292.69 300,528.52 eutuan 2 3 4 ,7 9 3 .3 2 2 3 6 ,5 9 4 .7 0 2 1 9 ,4 0 5 . 4 4 Tagb ilara n 351 ,868. 19 339,017.22 335,105.49 Cotabato Plaza 151 ,307.03 1 5 0 ,0 6 3 .0 9 149.476.09 Ta curong 152,653.18 133.881 .76 132,548.01 135,783.17 139,047.00 135.353.41 Catbalogan Paga di an 97,211 .08 88,404.29 87,247.99 216,944 .07 216,353 .71 2 1 4 ,8 1 8 . 4 9 lligan Koronadal Zulueta 263,996.08 263 ,595.25 2 6 2 ,4 5 0 .2 7 Tagum 55,801.44 56.200.08 54,831.70 '�'' � 28,677 .39 27,800.20 2 7 ,5 4 3 . 9 2 Tabunok Cag. Carmen Pub. Market 5 9 ,5 4 8 .3 9 51 .831 .52 50,996.46 Gen. Santos - Pioneer 16 0 ,5 8 9 .0 7 148,703.35 146,078.41 Kalibo 5 4 6 , 13 5 . 2 3 571, 120.84 543.332.15 Mandaue Highway 46,961 .50 44.762.17 44,342.52 Roxas McKinley 9 5 9 ,3 5 2.5 9 8 8 5 ,508.41 8 8 0 ,2 4 1 . 2 4 634,584.77 566,995.31 La Paz Iloilo 175,979.42 5 7 2 . 6 16 .9 4 17 5 ,8 0 6 .8 4 lligan Palao 230,122.93 1 7 9 ,7 5 8 .7 8 2 2 5 , 183 .5 2 8 3 ,9 5 3 .6 9 226,422.36 8 2 ,524 .7 2 Malaybalay 195,181 .64 82,860.57 19 3 , 1 0 9 .78 37,441.68 2 1 5 ,3 3 3 .81 33,693.40 Valencia Poblacion 97,471 .59 34,821.26 96,887.02 30,745.78 98 ,806.94 3 0 ,4 8 7 .2 7 Cagayan Lapasan 31 ,462.69 Mati Mabini Koronadal Alunan San Carlos City 1', �t page 4 of 5 ., . ~:r, '"� 4:

ANNEXB "MERCURY DRUG CORPORATION For the year 1995 vs. COMMISSIONER OF INTERNAL REVENUE Per Register of Shoulcl..IJe CTA CASE NO. 5612 baeis of SCHEDULE OF 20% SALES DISCOUNTS Senior Citizens Per CPA 's Refundable TO SENIOR CITIZENS Sales Trans. Report Amo_unt Branch (Exhs. M�6 to M�17) (E xhs. M-3 & M-4} Bambang p 370,141.72 p 340,536.71 p 3 3 5 ,S29. 5 2 Davao - Oigos Iloilo Mabini 16 5 ,5 0 3 .7 7 150 ,0 1 0 .8 2 148 ,525 .6 2 Calbayog San Jose Antique 314,181 .50 328,841.38 3 1 1 , 2 19 .71 Cagayan Osmena Cogon Midsayap 44 ,795 .91 45 ,3 9 2 . 4 2 44,672.49 Lapo-lapu Cotabato Sin$uat 345,750.24 345,088.76 3 40 ,3 35. 3 9 Roxas Roxas Silay 261 ,616.61 261 ,564.03 1.57, 106.92 Butuan J . Satorre MoJave 85,314.56 8 5, 9 2 0 .2 9 84,780.34 Kidapawan Dipolog 28 ,3 3 6 .01 23 ,283.41 23( i55.42 Ayala Center- Cebu Catarman 108 ,6 6 4 . 4 7 108,427.31 107,554. 07 _,... 433 ,242.96 451 ,542.11 387,389.08 Grand Total � 20% Sales Discounts given to Senior 136 ,578 .64 71 ,475.59 7 0 ,1Ae ,1 6 Citizens in 1995 (inclusive of 10% VAT) 18 ,0 2 2 .6 7 17,082.94 17 ,0 8 2 .94 Grand Total � 20% Sales Discounts given to Senior Citizens in 1995 (exclusive of 10% VAT) 23 , 198 .6 5 2 3 ,8 6 3 .5 2 23, 190.43 Citizens (exclusive of 10% VAT) 5 9 ,148 .9 0 59,780.08 5 8 ,6 6 5 .02 PER PETITION FOR REVIEW 11,358.10 11 ,151 .05 9,640.94 DIFFERENCE 25 , 196 .6 4 25 ,293 .7 6 25,057.32 Jlr 7 ,8 9 0 . 18 7,898.14 7,869.58 795 .85 18.00 18.00 1,940.03 1,431 .87 164 .0 5 426 .5 3 114.38 11 4.62 p 88,430,079.05 p 86,770,336.97 p 85,169,725.44 p 80,3_90,980.95 p 78,882,124.52 p 77,427,023.13 p 8011581974.00 p 232,00 6. 9 5 1 ,, . . . d page 5 of 5