DEUTSCHE KNOWLEDGE SERVICES PTE LTD. v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SECOND DIVISION DEUTSCHE KNOWLEDGE CTA CASE NO. 8342 SERVICES, PTE, LTD. , Petitioner, -versus- Members: Castaiieda, Chairperson Casanova, and Cotangco-Manalastas, JJ. COMMISSIONER OF INTERNAL, Promulgated: REVENUE, SEP Z3 Z014 Respondent. X- - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - / - - - - - - X DEC IS I 0 N t/ J:tf f�"� COTANGCO-MANALASTAS,J.: This is a Petition for Review filed by Deutsche Knowledge Services, Pte, Ltd. to seek the refund or the issuance of tax credit certificate in the amount of P42,147,646,37, representing its excess and unutilized input value-added tax (VAT) attributable to zero-rated sales for the third quarter of calendar year (CY) 2009. FACTS Petitioner Deutsche Knowledge Services, Pte, Ltd. is the Philippine branch of a multinational company organized and existing under the laws of Singapore. It is authorized to conduct business in the Philippines as a regional operating headquarters (ROHQ) by the Securities and Exchange Commission as of April 25, 2005. Petitioner is a VAT- registered entity with Taxpayer Identification No. (TIN) 238- 763-115-000.1 It provides services in general administration and planning, business planning and coordination, sourcing/procurement of raw materials and components, corporate finance advisory services, marketing control and sales promotion, training and personnel management, logistic services, research and development services and product?- 1 Exhibit "B".

DECISION CTA CASE NO. 8342 development, technical support and maintenance, data processing and communication, and business development.2 Respondent is the duly appointed Commissioner of the Bureau of Internal Revenue (BIR) empowered to perform the duties of her office, including, among others, the duty to act upon and approve claims for refund or tax credit as provided by law. She holds office at the 5th Floor, BIR National Office Building, Agham Road, Diliman Quezon City. Petitioner filed with the BIR its Quarterly VAT Return for the third quarter of CY 2009 on October 19, 2009.3 On April 29, 2011, petitioner filed with the BIR Revenue District Office No. 44 an Application for Tax Credits/Refunds (BIR Form No. 1914) of its excess and unutilized input VAT for the third quarter of CY 2009 in the total amount of P42,147,646.37 .4 Alleging inaction on the part of respondent, petitioner filed the instant Petition for Review before this Court on September 26, 2011.5 In her Answer6 filed on November 2, 2011, respondent alleged several Special and Affirmative Defenses. She argued that petitioner, in claiming for its refund, must prove compliance with the registration, invoicing, and accounting requirements of a VAT taxpayer; that the complete documents to support the administrative claim for refund have been submitted; and that the input taxes allegedly paid are attributable to zero-rated sales and have not been applied against any output tax and were not carried over to the succeeding taxable quarter or quarters. Respondent further argues that petitioner failed to exhaust all administrative remedies before elevating its claim before this Court, since petitioner did not pass the required supporting documents, thus, the 120-day period did commence. Respondent further argues that petitioner's failure/- 2 Exhibit "A". 3 Exhibit "C". 4 Exhibit "L". s Docket, pp. 6-14. 6 Docket, pp. 59-78.

DECISION CTA CASE NO. 8342 to exhaust all administrative remedies is fatal to its claim as this is jurisdictional in nature. Finally, considering all its foregoing arguments and the fact that claims for refund are in the nature of tax exemptions and should be construed strictly against the claimant, respondent argues that the instant claim should be dismissed for lack of jurisdiction or lack of merit. During trial, petitioner presented and formally offered pieces of documentary and testimonial evidence. In the Resolution7 dated September 24, 2012, this Court admitted into evidence Exhibits "A" to "Z-1462". On October 22, 2012, respondent manifested that she will no longer present her evidence and that she is submitting the case for decision. Thus, both parties were given thirty (30) days from the said date, within which to file their respective Memorandum.s Respondent filed her Memorandum 9 on November 12, 2012. On the other hand, petitioner filed a Motion for Extension of Time to File Memorandum 10 on November 21, 2012, which this Court granted in an Orderll dated November 22, 2012. On December 19, 2012, petitioner filed a Motion for Leave to Present Supplemental Evidence12 . In a Resolution13 dated January 2, 2013, this Court held in abeyance the filing of petitioner's Memorandum and ordered respondent to comment on petitioner's motion. Respondent filed an Opposition and/ or Comment (Re: Motion for Leave to Present Supplemental Evidence) 14 on January 25, 2013. In a Resolution 15 dated February 13, 2013, this Court granted petitioner's Motion for Leave to Present Supplemental Evidence, scheduled the presentation of petitioner's /r supplemental documentary evidence on March 4, 2013 , and deferred the filing of petitioner's Memorandum. 7 Docket, pp. 704-705. s Docket, p . 707. 9 Docket, pp. 708-730. 1o Docket, pp. 732-734 . 11 Docket, p . 734 . 12 Docket, pp. 739-744. 13 Docket, p. 838 . 14 Docket, pp. 854-858. 1s Docket, pp. 863-866.

DECISION CTA CASE NO. 8342 Petitioner proceeded to present and formally offer its supplemental evidence. In a Resolution16 dated July 4, 2013, this Court admitted into evidence Exhibits "M-58", "M-59", "M- "6"a7MM5n0",d--''6883""MM""r''e--"6"7sMMp16""o--8''6n49""dM"M"e''n--"6"7tMM27""--8''t7o50"""MM"''--"s67"YuM38"b""'-''m7a"1"niMM"td'--67""YM49th""--1e''7"i""2r'MM"a'--n68"MdM50""eo-''m7r""d3oMM"er'ra--e68n"dM61d""up-''7me""t4MMi"ti'--o68a"n27Mne""d-r'' Supplemental Memorandum, respectively. Petitioner filed a Memorandum and Motion for Leave to Submit Supplemental Evidence17 on September 17, 2013. In a Resolution 18 dated October 1, 2013, this Court admitted petitioner's Memorandum and ordered respondent to comment on petitioner's Motion for Leave to Submit Supplemental Evidence. Respondent failed to file her comment. In a Resolution19 dated November 18, 2013, petitioner's Motion for Leave to Submit Supplemental Evidence was granted, but held in abeyance the admission of the exhibits until the marking, presentation and identification of the subject exhibits by the Court-commissioned Independent Certified Public Accountant (CPA). After the presentation of the Independent CPA, petitioner orally offered Exhibits "Z-1463" to "Z-1470". Considering that no objection was offered by respondent, the said exhibits were admitted into evidence and the parties were ordered to file their respective Supplemental Memoranda. 2o The case was submitted for decision on December 19, 20 13, considering petitioner's Manifestation filed through registered mail on December 9, 2013 and received by this Court on December 13, 2013, stating that petitioner will no longer file its Supplemental Memorandum and considering further the Records Verification Report dated December 16, 2013 of the Records Division stating that respondent failed to file a Supplemental Memorandum. 21 { 16 Docket, pp. 1202-1206. 17 Docket, pp. 1228-1259. 18 Docket, p . 1274. 19 Docket, pp. 1278-1279. 2o Docket, p. 1300. 21 Docket, p. 1311.

DECISION CfA CASE NO. 8342 ISSUE The main issue as stated in the Joint Stipulation of Facts and Issues22 is as follows: "WHETHER OR NOT PETITIONER IS ENTITLED TO THE CLAIM FOR REFUND OF OR ISSUANCE OF TCC FOR EXCESS OR UNUTILIZED INPUT VAT IN THE AMOUNT OF PHP42,147,646.37 FOR THE 3rct QUARTER OF CY 2009." RULING OF THE COURT Section 112(A) of the National Internal Revenue Code (NIRC) of 1997, as amended, provides: "SEC. 112. Refunds or Tax Credits of Input Tax.- (A) Zero-rated or Effectively Zero-rated Sales. - Any VAT-registered person, whose sales are zero-rated or effectively zero-rated may, within two (2) years after the close of the taxable quarter when the sales were made, apply for the issuance of a tax credit certificate or refund of creditable input tax due or paid attributable to such sales, except transitional input tax, to the extent that such input tax has not been applied against output tax: Provided, however, That in the case of zero-rated sales under Section 106(A)(2)(a)(1), (2) and (b) and Section 108(8)(1) and (2), the acceptable foreign currency exchange proceeds thereof had been duly accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP): Provided further, That where the taxpayer is engaged in zero-rated or effectively zero-rated sale and also in taxable or exempt sale of goods or properties or services, and the amount of creditable input tax due or paid cannot be directly and entirely attributed to any one of the transactions, it shall be allocated proportionately on the basis of the volume of sales. xxx" Based on the above-quoted prov1s1on, in order to be entitled to a refund or tax credit of input VAT payments attributable to zero-rated or effectively zero-rated sales, the following requisites must be satisfied: { 22 Docket, p. 115.

DECISION CTA CASE NO. 8342 1. that the taxpayer must be VAT-registered; 2. that there must be zero-rated or effectively zero-rated sales; 3 . that input taxes were incurred or paid; 4 . that such input VAT payments are directly attributable to zero-rated sales or effectively zero-rated sales; 5 . that the input VAT payments were not applied against any output VAT liability; and 6. that the claim for refund was filed within the two-year prescriptive period. The Court reckons it appropriate to determine first the timeliness of the filing of petitioner's administrative and judicial claims for refund. Section 112(A) of the NIRC of 1997, as amended, provides that a VAT-registered taxpayer whose sales are zero-rated or effectively zero-rated may, within two (2) years after the close of the taxable quarter when the sales were made, apply for refund or tax credit of its creditable input tax due or paid attributable to such sales. In this case, petitioner is seeking a refund or issuance of tax credit certificate for its excess and unutilized input VAT attributable to zero-rated sales for the third quarter of CY 2009. Counting from September 30, 2009, the close of the third quarter of CY 2009, petitioner had until September 30, 2011 to file its administrative claim with respondent. Evidently, petitioner seasonably filed its administrative claim for the third quarter of CY 2009 on April 29, 20 11. Anent petitioner's judicial claim, Section 112(C) of the NIRC of 1997, as amended, provides: "SEC. 112. Refunds or Tax Credits ofInput Tax.- XXX XXX XXX (C) Period within which Refund or Tax Credit of Input Taxes shall be Made. - In proper cases, the Commissioner shall grant a refund or issue the tax credit certificate for creditable input taxes within one hundred twenty (120) days from the date of submission of complete documents in support of the application filed in accordance with Subsection (A) hereof. {-

DECISION CTA CASE NO. 8342 In case of full or partial denial of the claim for tax refund or tax credit, or the failure on the part of the Commissioner to act on the application within the period prescribed above, the taxpayer affected may, within thirty (30) days from the receipt of the decision denying the claim or after the expiration of the one hundred twenty day-period, appeal the decision or the unacted claim with the Court of Tax Appeals." Based on the foregoing, the 120-day period for the third quarter of 2009 ended on August 27, 2011 reckoned from April 29, 20 11, 23 the date when petitioner filed its administrative claim and presumably submitted its complete documents in support of its application for refund. Counting therefrom, petitioner may appeal its claim for refund to the Court of Tax Appeals within 30 days or until September 26, 2011 . Apparently, the instant Petition for Review filed on September 26, 2011 is within the period prescribed by law. The Court will now determine whether or not petitioner complied with the other requisites for entitlement to refund or tax credit. Petitioner, a ROHQ, allegedly generated sales from services rendered to foreign-based entities, for which it was paid in Euro or other acceptable foreign currency remitted inward through the banking system and accounted for in accordance with the rules and regulations of the BSP. Petitioner argues that said services qualify for VAT zero-rating under Section 108(B)(2) of the NIRC of 1997, as amended, which provides: "SEC. 108. Value-added Tax on Sale of Services and Use or Lease of Properties. - XXX XXX XXX (B) Transactions Subject to Zero Percent (0 %) Rate. - The following services performed in the Philippines by VAT- registered persons shall be subject to zero percent (0%) rate: (1) Processing, manufacturing or repacking goods for other persons doing business outside the Philippines which goods are subsequently exported, where the services are paid for in acceptable foreign currency and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP); ~ 23 Exhibits "L" and "L- 1".

DECISION CTA CASE NO. 8342 (2) Services other than those mentioned in the preceding paragraph rendered to a person engaged in business conducted outside the Philippines or to a nonresident person not engaged in business who is outside the Philippines when the services are performed, the consideration for which is paid for in acceptable foreign currency and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP);" The Supreme Court in the case of Commissioner of Internal Revenue us. Burmeister and Wain Scandinavian Contractor Mindanao, Inc. 24 declared that for the supply of services to be VAT zero-rated under Section 108(B)(2) of the NIRC of 1997, as amended, the following requisites must be satisifed: (1) the services must be other than processing, manufacturing, or repacking of goods; (2) the payment for such services must be in acceptable foreign currency accounted for in accordance with BSP rules; and (3) the recipient of such services is doing business outside the Philippines. The pertinent portion of the said Decision reads: "The Tax Code not only requires that the services be other than 'processing, manufacturing or repacking of goods' and that payment for such services be in acceptable foreign currency accounted for in accordance with BSP rules. Another essential condition for qualification to zero-rating under Section 102(b)(2) is that the recipient of such services is doing business outside the Philippines. While this requirement is not expressly stated in the second paragraph of Section 102(b), this is clearly provided in the first paragraph of Section 102(b) where the listed services must be 'for other persons doing business outside the Philippines'. The phrase 'for other persons doing business outside the Philippines' not only refers to the services enumerated in the first paragraph of Section 102(b), but also pertains to the general term 'services' appearing in the second paragraph of Section 102(b). In short, services other than processmg, manufacturing, or repacking of goods must likewise be performed for persons doing business outside the Philippines." (Emphasis supplied) Corollary to the second requisite, Sections 113(A)(2), (B)(1), (2)(c) and (3) of the NIRC of 1997, as amended, as implemented by Sections 4.113-1(A)(2), B(1) and (2)(c) of Revenue Regulations (RR) No. 16-05, provide that a VAT{ 24 G.R. No. 153205, January 22, 2007.

DECISION CTA CASE NO. 8342 taxpayer, like herein petitioner, shall for every lease of goods or properties and for every sale, barter or exchange of services, issue a VAT official receipt which must contain the following information: "SEC. 113. Invoicing and Accounting Requirements for VAT-Registered Persons.- (A) Invoicing Requirements. - A VAT-registered person shall issue: XXX XXX XXX (2) A VAT official receipt for eve:ry lease of goods or properties, and for every sale, barter or exchange of services. (B) Information Contained in the VAT Invoice or VAT Official Receipt. - The following information shall be indicated in the VAT invoice or VAT official receipt: (1) A statement that the seller is a VAT-registered person, followed by his Taxpayer's Identification Number (TIN); (2) The total amount which the purchaser pays or is obligated to pay to the seller with the indication that such amount includes the value-added tax: Provided, That: XXX XXX XXX (c) If the sale is subject to zero percent (0%) value- added tax, the term 'zero-rated sale' shall be written or printed prominently on the invoice or receipt; XXX XXX XXX (3) The date of transaction, quantity, unit cost and description of the goods or properties or nature of the service; and xxx" (Emphasis supplied) "SECTION 4.113-1. Invoicing Requirements.- (A) A VAT-registered person shall issue: - XXX XXX XXX (2) A VAT official receipt for every lease of goods or properties, and for every sale, barter or exchange of services. Only VAT-registered persons are required to print their TIN followed by the word 'VAT' in their invoice or official /r receipts. Said documents shall be considered as a 'VAT Invoice' or VAT official receipt. All purchases covered by

DECISION CTA CASE NO. 8342 invoices/receipts other than VAT Invoice/VAT Official Receipt shall not give rise to any input tax. VAT invoice/official receipt shall be prepared at least in duplicate, the original to be given to the buyer and the duplicate to be retained by the seller as part of his accounting records. (B) Information contained in VAT invoice or VAT official receipt. - The following information shall be indicated in VAT invoice or VAT official receipt: (1) A statement that the seller is a VAT-registered person, followed by his TIN; (2) The total amount which the purchaser pays or is obligated to pay to the seller with the indication that such amount includes the VAT; Provided, That: XXX XXX XXX (c) If the sale is subject to zero percent (0%) VAT, the term 'zero-rated sale' shall be written or printed prominently on the invoice or receipt;" (Emphasis supplied) Pursuant to the foregoing provisions, the foreign currency remittances referred to under Section 108(B)(2) of the NIRC of 1997, as amended, must likewise be supported by VAT zero- rated official receipts. Records show that petitioner complied with the said requisite for VAT zero-rating of sales of services. Petitioner is duly registered with the BIR as a VAT taxpayer 25 and the services it performs in the Philippines, through its regional operating headquarters, such as accounting, valuation and information systems maintenance, and development services26 are not in the same category as "processing, manufacturing or repacking of goods". For services rendered for the third quarter of 2009, petitioner received foreign currency payments that were accounted for in accordance with BSP rules and regulations, j as evidenced by sales invoices and official receipts issued by 2s Exhibit "B". 26 Exhibit "Z-1436", Notes to the Financial Statements, No. 1, Reporting Entity.

DECISION CTA CASE NO. 8342 petitioner to its alleged non-resident foreign clients, various inward remittance advices, and bank statements.27 For the said taxable quarter, petitioner allegedly rendered services to the following entities28: 1. Deutsche Bank Aktiengesellschaft, Inlandsbank 2. Deutsche Bank Aktiengesellschaft, Filiale Amsterdam 3. Deutsche Bank Aktiengesellschaft, Filiale Riad 4. Licorne Gestion 5. Deutsche Bank, Sociedad Anonima Espanola 6. Deutsche Bank Aktiengesellschaft, Filiale Zurich 7. Deutsche Bank Aktiengesellschaft, Filiale Wien 8. Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 9. Deutsche Bank Aktiengesellschaft, Filiale Singapur 10. Deutsche Bank Aktiengesellschaft, Filiale Bangkok 11. Deutsche Bank Aktiengesellschaft, Filiale Mumbai 12. Deutsche Bank Aktiengesellschaft, Filiale Hongkong 13. Deutsche Bank Aktiengesellschaft, Filiale Jakarta 14. Deutsche Bank Aktiengesellschaft, Filiale Ho-Chi-Minh-Stadt 15. Deutsche Bank Aktiengesellschaft, Filiale Seoul 16. Deutsche Asset Management (Asia) Limited 17. Deutsche Bank (Malaysia) Berhad 18. Deutsche Bank Aktiengesellschaft, Filiale New York 19. Deutsche Bank Aktiengesellschaft, Filiale London 20. Deutsche Bank Aktiengesellschaft, Filiale Tokyo 21. Deutsche Bank Aktiengesellschaft, Filiale Paris 22. Deutsche Bank Aktiengesellschaft, Filiale Prag 23. Deutsche Bank Luxembourg S.A. 24. Deutsche Securities Inc. 25. Deutsche Bank (Suisse) SA 26. Deutsche Bank Societa per Azioni (SPA) 27. Deutsche Bank (China) Co. Ltd., Beijing Branch 28. Deutsche Bank (China) Co. Ltd., Guangzhou Branch 29. Deutsche Bank (China) Co. Ltd., Shanghai Branch 30. DWS Holding & Service GmbH 31. Deutsche Bank Aktiengesellschaft, Reprasentanz Kiew 32. Deutsche Asia Pacific Holdings Pte Ltd 33. PT. Deutsche Securities Indonesia 34. Deutsche Group Services Pty Limited 35. Deutsche Bank PBC Spolka Akcyjna 36. DB Services New Jersey, Inc. 37. DB Finance Inc. 38. DB Trust Company Limited Japan V 39. DB International (Asia) Limited 40. DB ConsortiumS. Cons. a.r.l. in liquidazione 27 Exhibits "Z-1" to "Z-434". 28 Exhibit "P", A23, docket, p. 657-658.

DECISION CTA CASE NO. 8342 41. Global Markets Centre Private Limited 42. DWS Finanz-Service GmbH, Paris Branch 43 . DB Consorzio S. Cons. a.r.l. To prove that its clients are non-resident foreign corporations doing business outside the Philippines, petitioner presented the following documents: 1. SEC Certifications of Non-Registration of Company29; 2. Authenticated Certificate of Good Standing; Authenticated Certificate of Registration; Authenticated Certificate of Incorporation in Change of Names of Company; Authenticated Certificate of Registration; Articles of Association; Company Profile Fact Sheet30; 3. Intragroup Service Agreements3I; and 4. Deutsche Bank List of Shareholdings in 200832. However, the Court finds that each of the aforesaid documents, standing alone, is inadequate proof that petitioner's client is a non-resident foreign corporation doing business outside the Philippines. While the SEC Certificates of Non-Registration show that the named entities therein are not registered corporations/partnerships in the Philippines, the same do not prove that such entities are non-resident foreign corporations doing business outside the Philippines. Likewise, the IntraGroup Service Agreements only indicate the names of petitioner's customers to whom it rendered services, but the same do not establish that such customers are non-resident foreign corporations doing business outside the Philippines. Also, the Articles of Association and the Certificates of Registration/Incorporation of Foreign Company only prove that the named entities therein were incorporated or organized abroad but do not establish that such entities are not doing business in the Philippines. To be considered as non-resident foreign corporation doing business outside the Philippines, each entity must be supported, at the very least, by both SEC Certificate of Non- registration of Corporation/ Partnership and Certificate/ Articles of Foreign Incorporation/Association/Registration. /- 29 Exhibits "M-11 " to "M-57". 30 Exhibits "M- 1" to "M-10" and "M-58" to "M-85". 3 1 Exhibits "N" to "N-26". 32 Exhibit "0 ".

DECISION CTA CASE NO. 8342 Thus, only the following clients of petitioner shall be considered as non-resident foreign corporations doing business outside the Philippines: Company Name Location DB Finance Inc. Tokyo, Japan DB International (Asia) Limited Singapore DB Trust Company Limited Japan Tokyo, Japan Deutsche Bank AG, Inlandsbank Frankfurt, Germany Deutsche Bank (China) Co. Ltd., Beijing Branch Beijing, China Deutsche Bank (China) Co. Ltd., Guangzhou Branch Guangzhou, China Deutsche Bank (China) Co. Ltd. Shanghai Branch Shanghai, China Deutsche Bank (Suisse) SA Switzerland Deutsche Bank PBC Spolka Akcyjna Poland Deutsche Bank Aktiengesellschaft, Filiale Ho-Chi-Minh-Stadt Vietnam Deutsche Bank Aktiengesellschaft, Filiale Hongkong Hongkong Deutsche Bank Aktiengesellschaft, Filiale Jakarta Indonesia Deutsche Bank Aktiengesellschaft, Filiale London London Deutsche Bank Aktiengesellschaft, Filiale New York New York Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Singapore Saudi Arabia Deutsche Bank Aktiengesellschaft, Filiale Riad Korea Deutsche Bank Aktiengesellschaft, Filiale Seoul Singapore Deutsche Bank Aktiengesellschaft, Filiale Singapur Milan, Italy Deutsche Bank Societa Per Azione Jakarta, Indonesia PT. Deutsche Securities Indonesia Accordingly, petitioner's sales of services to the afore- mentioned entities for the third quarter of 2009 in the amount of 9,267,335.54 with peso equivalent of P626,717,549.12, as presented below, qualify for VAT zero-rating under Section 108(B)(2) of the NIRC of 1997, as amended: OR Inward OR Exhibit Amount in Remittance Euro Exhibit No. Peso Equivalent Received From No. No. DB Finance Inc. 463 Z-298 1,388.00 Z-299 p 93,420.45 DB International (Asia) Limited 468 Z-306 46,250.00 Z-307 3,136,739.75 DB Trust Company Limited Japan 462 Z-302 1,388.00 Z-303 93,420.45 DB AG, Inlandsbank 476 Z-167 964,756.00 Z-168 *66,019,700.21 Deutsche Bank Beijing Branch 479 Z-264 18,500.00 Z-265 *1,265,079.95 Deutsche Bank Guangzhou Branch 488 Z-268 13,875.00 Z-269 955,041.23 Deutsche Bank Shanghai Branch 478 Z-272 32,375.00 Z-273 *2,213,889.91 Deutsche Bank (Suisse) SA 470 Z-100 4,848.68 Z-101 328,844.27 Deutsche Bank (Suisse) SA 472 Z-103 8,826.03 Z-104 *602,568.07 Deutsche Bank (Suisse) SA 457 Z-106 1,713.77 Z-107 115,665.76 Deutsche Bank PBC Spolka Akcyjna 474 Z-294 463.00 Z-295 *31,642.11 DB AG Ho-Chi-Minh-Stadt 473 Z-339 4,304.00 Z-340 *293,841.40 DB AG Hongkong 465 Z-1464 652,707.00 Z-1469 *44, 179,517.63 DB AG Hongkong 486 Z-1465 652,707.00 Z-1470 *44,561 ,416.49

DECISION CTA CASE NO. 8342 DB AG Hongkong 489 Z-75 16,263.16 Z-76 1,119,422.58 Z-119 13,687,789.88 DB AG Hongkong 491 Z-118 198,858.52 Z-126 Z-232 661,570.65 DB AG Hongkong 490 Z-125 9,611.41 Z-330 *1,137,885.98 Z-343 3,761,154.99 DB AG Jakarta 475 Z-231 16,650.00 Z-150 5,149,572.52 Z-153 4,421 ,002.72 DB AG London 453 Z-329 55,952.00 Z-240 4,991,396.51 Z-324 313,258,325.31 DB AG London 454 Z-343 76,606.49 Z-85 4,350,209.00 Z-85 DB AG London 459 Z-149 65,504.10 Z-85 1,083,617.12 Z-95 13,668,738.95 DB AG London 460 Z-152 73,955.38 Z-113 Z-113 1,092,461.72 DB AG London 452 Z-239 4,660,119.00 Z-141 *383,786.28 Z-16 1,019,630.94 DB AG London 499 Z-1466 63,901.96 Z-30 728,307.82 Z-199 863,647.28 DB AGNew York 467 Z-83 16,009.33 Z-176 49,574,665.62 Z-236 *2,525,645.77 DB AGNew York 467 Z-83 201,941.58 Z-34 2,982,420.00 Z-134 531,948.45 DB AGNew York 467 Z-83 16,140.00 Z-224 8,460,512.50 Z-38 * 6,735,055.39 DB AGNew York 477 Z-93 5,612.33 Z-261 16,945,995.26 Z-287 1,704,240.00 DB AGNew York 466 Z-112 15,064.00 931,622 .24 931,620.23 DB AGNew York 466 Z-112 10,760.00 124,515.73 DB AGNew York 455 Z-140 12,847.86 P626,717,549.12 DB AG Asia Pacific Head Office 445 Z-15 729,396.39 DB AG Asia Pacific Head Office 446 Z-29 37,500.03 DB AG Asia Pacific Head Office 484 Z-198 43,750.00 DB AG Riad 481 Z-175 7,862.50 DB AG Seoul 448 Z-235 125,000.00 DB AG Singapore 447 Z-33 100,000.08 DB AG Singapore 444 Z-133 249,327.91 DB AG Singapore 485 Z-223 25,000.00 Deutsche Bank S.p.A. 450 Z-37 13,875.03 Deutsche Bank S.p.A. 451 Z-260 13,875.00 PT. Deutsche Securities Indonesia 461 Z-286 1,850.00 TOTAL 9,267,335.54 *Exchange Rate used was based on BSP Exchange Rate Bulletin (http:/I www. bsp.gov.ph/ dbank_reports/ ExchangeRates_2.aspj The rest of petitioner's declared zero-rated sales in the amount of P350,456,671.66 (P977,174,220.78 less P626,717,549.12) shall be denied VAT zero-rating for petitioner's failure to prove that the entities to whom it rendered services are non-resident foreign corporations doing business outside the Philippines. Petitioner asserts that the entire amount of P42,147,646.37, reflected in its Quarterly VAT Returns for the third quarter of 2009 as input VAT from current purchase transactions, is attributable to its zero-rated sales of services for the said quarter. Below is the breakdown of the input tax of P42,147,646.37: Input VAT from Current Transactions p 1,716,306.13 Purchase of Capital Goods exceeding 1 Million 1,108,921.75 Domestic Purchases of Goods Other than Capital Goods 35,707,288.92 Domestic Purchases of Services

DECISION CTA CASE NO. 8342 Services Rendered by Non-Residents 3,6 15, 129.57 Total Inp_ut VAT P42,147,646.37 It must be noted that part of the total input VAT claim of P42 , 147,646 .37 is the amount of P1 ,716 ,306.01 , representing input VAT on purchases of capital goods exceeding P1 Million. Pursuant to Section 11 O(A) of the NIRC of 1997, as amended , as implemented by Section 4.110-3 of RR No. 16-2005 , input VAT on capital goods purchases attributable to zero-rated sales may be claimed either in full during the month of acquisition, or spread over a period of time, depending on the aggregate acquisition cost of the capital goods in the calendar month. If the aggregate acquisition cost exceeds P1 Million, the claim for input tax should be spread over 60 months or the estimated useful life of the capital goods, whichever is shorter. On the other hand, if the aggregate acquisition cost does not exceed P1 Million, the total input taxes shall be allowed as credit/refund in the month of acquisition. In other words, while petitioner was able to substantiate the amount of P1 ,689 ,937.52 out of the total claimed input VAT of P 1,716 ,306. 13 on capital goods purchases exceeding P 1 Million, only the amortization for the third quarter of 2 009 in the amount of P82 ,981.21 may be claimed by petitioner a s valid input tax credits for the same taxable quarter, as detailed below: Input Vat No. of Registered Name of Exhibit Invoice Date of Reported per Months Allowable Supplier No. Number Invoice Input VAT 86802 14-Mar-08 QVAT Return Life Amortized Accent Micro Technologies Inc. Z-451 100513 16-Apr-09 r 632.81 Accent Micro Technologies Inc. Z-452 101399 15-May-09 r 10,125.00 48 3 Accent Micro Technologies Inc. Z-453 101894 04-Jun-09 267.86 Accent Micro Technologies Inc. Z-454 101949 0 8 -J u n -0 9 4,285.71 48 3 20 .09 Accent Micro Technologies Inc. Z-455 102018 16-Jun-09 20 .09 Accent Micro Technologies Inc. Z-456 102096 18-Jun-09 321.43 48 3 Accent Micro Technologies Inc. Z-457 102097 18-Jun-09 22,31 2.50 Accent Micro Technologies Inc. Z-458 102098 18-Jun-09 321.43 48 3 22,767.86 Accent Micro Technologies Inc. Z-459 102099 18-Jun-09 Accent Micro Technologies Inc. Z-460 102267 30-Jun-09 357,000.00 48 3 30.19 Accent Micro Technologies Inc. Z-462 102390 03-Jul-09 93.75 Accent Micro Technologies Inc. Z-463 102391 03-Jul-09 364,285.71 48 3 90.56 Accent Micro Technologies Inc. Z-464 102396 03-Jul-09 87.05 Accent Micro Technologies Inc. Z-465 102443 07-Jul-09 483.00 48 3 36.83 Accent Micro Technologies Inc. Z-520 102772 24-Jul-09 164.40 Accent Micro Technologies Inc. Z-521 103083 06-Aug-09 1,500.00 48 3 30. 19 Accent Micro Technologies Inc. Z-522 103293 19-Aug-09 60.38 Accent Micro Technologies Inc. Z-466 103303 2 0 -Aug-09 1,449.00 48 3 7 ,353.68 Accent Micro Technologies Inc. Z-467 14,733 .21 1,392.86 48 3 3,794 .64 133.93 589.29 48 3 17.85 2,630.36 48 3 483.00 48 3 966.00 48 3 117,658.93 48 3 235,731.43 48 3 91,071.43 48 2 3,214 .29 48 2 428.36 48 2

DECISION CTA CASE NO. 8342 Accent Micro Technologies Inc. Z-469 104655 02-Sep-09 495,036.00 48 1 10,313.25 Accent Micro Technologies Inc. Z-470 104846 11-Sep-09 964.29 48 1 20.09 TOTAL P1,689,937.52 P82,981.21 Consequently, the unamortized input VAT of :P1,606,956.31 (:P1,689,937.52 less :P82,981.21) and the input VAT of :P26,368.61 pertaining to purchase of capital goods exceeding :P1 Million the supporting VAT invoices of which were not presented before this Court, as determined below, shall be deducted from petitioner's input VAT claim: Registered Name of Supplier Invoice Date of Input VAT Accent Micro Technologies Inc. Number Invoice Reported per Accent Micro Technologies Inc. 102019 QVAT Return Accent Micro Technologies Inc. 102695 16-Jun-09 Accent Micro Technologies Inc. 102731 22-Jul-09 p 7,285.71 Accent Micro Technologies Inc. 102733 23-Jul-09 2,197.29 Accent Micro Technologies Inc. 102797 23-Jul-09 2,274.43 Accent Micro Technologies Inc. 103094 27 -Jul-09 4,340.89 Accent Micro Technologies Inc. 103095 08-Jul-09 1,449.00 TOTAL 103102 08-Jul-09 2,250.00 08-Jul-09 1,321.29 5,250.00 p 26,368.61 In addition, the input VAT of :P20,234,072.20 33, with details below, shall be disallowed for petitioner's failure to meet the substantiation requirements under Sections 110(A) and 113(A) and (B) of the NIRC of 1997, as amended by Republic Act No. 9337, and as implemented by Sections 4.110-2, 4.110-8 and 4.113-1 of Revenue Regulations No. 16- 05: Findings Disallowed Input 1. Input VAT on purchases of services supported by OR VAT dated outside the period of claim p 3,548,316.03 2. Input VAT on purchases of services supported by OR 7,358,594.38 wherein the amount of input VAT was not separately indicated 563,646.24 3. Input VAT on purchases of services supported by OR 384,317.50 dated outside the period of claim and wherein the amount of input VAT was not separately indicated 356,099.10 4. Input VAT on purchases of goods supported by invoices dated outside the period of claim 5. Input VAT on purchases of goods supported by invoice wherein the amount of input VAT was not separately indicated 33 See Annex A of this Decision for details.

DECISION CTA CASE NO. 8342 6. Input VAT on purchases of goods supported by invoice 7 7 6 , 4 3 0 .9 3 dated outside the period of claim and wherein the amount of input VAT was not separately indicated 1,233,336.36 7. Input VAT on purchase of goods supported by zero- 290,931.38 rated invoice 3,427,271.99 8. Input VAT on purchases of services supported by 44,664.96 documents imprinted with the statement "This document is not a valid source ofinput tax" 2,250,463.33 P20,234,072.20 9. Input Vat on purchases of services supported by documents other than VAT OR 10. Over-claimed input VAT on purchase of services 11. Without supporting documents TOTAL Hence, only the remru.n1ng amount of P20,280,249.25 represents petitioner's valid input VAT for the third quarter of 2009. After applying petitioner's valid input VAT of P20,280,249.25 against its output VAT of P582,030.56 for the subject period of claim, there remains an excess input VAT of P19,698,218.69, which can be attributed to the entire zero- rated sales/receipts declared by petitioner in the amount of P977,174,220.78. Accordingly, only the input VAT of P12,676,330.43 is attributable to the valid zero-rated sales of P626,717,549.12, as computed below: Input VAT claimed for refund p 42,147,646.37 Less: Disallowances Unamortized Input VAT on Capital Goods exceeding P 1M p 1,606,956.31 Input VAT on Capital Goods exceeding 26,368.61 P1M without supporting documents Input VAT on purchases of goods and 20,234 '072 .20 21,867,397 . 12 services other than capital goods (Annex A P20,280,249 .25 of this Court's Report) 582,030.56 Valid Input VAT P19,698,218.69 Less: Output VAT Valid Excess Input VAT Valid Zero-Rated Sales/Receipts 626,717,549.12 977,174,220 .78 Divided by Total Reported Zero-Rated Sales/Receipt 19,698,218.69 Multiply by Valid Excess Input VAT Excess Input VAT attributable to the Valid Zero-Rated P12,633,590.90 SalesI Receipts

DECISION CTA CASE NO. 8342 Even though the claimed input VAT was carried over by petitioner in the succeeding Quarterly VAT Returns 34 , the same remained unutilized until it was deducted 35 from petitioner's total available input tax in the second quarter of 2011, when it filed its administrative claim for refund or tax credit. As a result, the subject claim no longer formed part of the excess input VAT of P243 ,955,613.8536 as of the second quarter of 20 11 which was carried over/ applied to the succeeding third quarter of 20 11 .37 WHEREFORE, premises considered, the instant Petition for Review is hereby PARTIALLY GRANTED. Accordingly, respondent is hereby ORDERED TO REFUND or TO ISSUE A TAX CREDIT CERTIFICATE in the amount of P12,633,590.90 in favor of petitioner, representing unutilized input VAT attributable to its zero-rated sales for the third quarter of 2009. SO ORDERED. ;44-/. 4-//- WE CONCUR: AMELIA R. COTANGCO-MANALASTAS Associate Justice a~�z::c. ~ ~ ~ JUANITO C. CASTANEJSi\~ jR. CAESAR A. CASANOVA Associate Justice Associate Justice ATTESTATION I attest that the conclusions in the above Decision were reached in consultation before the case was assigned to the writer of the opinion of the Court's Division. ~~�o c.~~~~~. JUANITO C. CASTANEDA, JR. Associate Justice Chairperson 34 Exhibits "D" to "J ". 35 Line 230, Exhibit "J ". 36 Line 29 , Exh ibit "J ". 37 Line 20E, Exhibit "K".

DECISION CTA CASE NO. 8342 CERTIFICATION Pursuant to Article VIII, Section 13 of the Constitution and the Division Chairperson's Attestation, it is hereby certified that the conclusions in the above Decision were reached in consultation before the case was assigned to the writer of the opinion of the Court's Division. ROMAN G. DEL ROSARIO Presiding Justice

AnnexA DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342 SCHEDULE OF DISALLOWED INPUT VAT FOR THE THIRD QUARTER OF 2009 Exhibit Disallowed Input VAT Registered Name of Supplier No. Invoice Number 1 Input VAT on purchases ofservices supported by OR dated outside the period ofclaim 6-24 PROPERlY HOLDINGS INC. Z-439 2009-190 372 726.72 6-24 PROPERlY HOLDINGS INC. Z-439 2009-191 1820 188.89 6-24 PROPERlY HOLDINGS INC. Z-439 2009-192 7 776.00 6-3 PROPERlY HOLDINGS INC. Z-440 CM SA139 (83 506.68) 6-3 PROPERlY HOLDINGS INC. Z-440 SA139 811684.93 6-3 PROPERlY HOLDINGS INC. Z-440 SA140 6 907.42 6-3 PROPERlY HOLDINGS INC. Z-440 SA140-DISCOUNT (532.98) 6-3 PROPERlY HOLDINGS INC. Z-441 SA141 7 776.00 6-3 PROPERlY HOLDINGS INC. Z-442 SA142 8 533.24 6-3 PROPERlY HOLDINGS INC. Z-443 SA143 167 013.36 6-3 PROPERlY HOLDINGS INC. Z-444 SA144 1 065.96 6-3 PROPERlY HOLDINGS INC. Z-445 SA145 3 511.62 ACCRALAW Z-486 64224 6 336.00 AVAYA PHILIPPINES INC Z-519 AIP0908005/APS 68 010.60 Bayantel Z-573 98970864 182.04 Bavantel Z-588 101656420 182.04 Bavantel Z-599 101657246 182.04 Bayantel Z-617 101662725 182.04 Bavantel Z-694 101670826 177.57 Bavantel Z-705 101670183 324.38 CWC INTERNATIONAL CORP Z-756 33758 2 553.32 EXECUTIVE INTERNATIONAL MOVERS Z-845 2303 20 907.76 FRASERS HOSPITALI1Y INVESTMENT Z-868 1003000R8506 15 600.90 FRASERS HOSPITALI1Y INVESTMENT Z-870 1003000R8653 2 086.56 FRASERS HOSPITALI1Y INVESTMENT Z-870 1003000R8662 763.14 JONES LANG LASALLE (PHILS), IN Z-958 PH001-0002126 55 176.00 KAPIENT PHILIPPINES INC. Z-965 285 7 812.00 QUESTHIGHLANDS INC. Z-1292 72 120 000.00 SGV &CO. Z-1328 69621 91 023.36 SGV &CO. Z- 1328 69622 5 006.10 SGV &CO. Z-1328 69623 7 989.05 SGV &CO. Z-1328 69624 2 968.61 SGV &CO. Z-1339 V69852 16 800.00 Vicencio Printinq Services Z-1416 1126 702.32 Vicencio Printinq Services Z- 1416 1127 68.57 Vicencio Printino Services Z-1416 1128 68.57 Vicencio Printinq Services Z-1416 1129 34.29 Vicencio Printinq Services Z- 1416 1131 34.29 sub-total 3,548.316.03 2 Input VAT on purchases ofservices supported by OR wherein the amount ofinput VAT was not separately indicated 6-24 PROPERlY HOLDINGS INC. Z-435 2009-181 372 726.72 6-24 PROPERlY HOLDINGS INC. Z-435 2009-183 7 200.00 6-24 PROPERlY HOLDINGS INC. Z-436 2009-184 372 726.72 6-24 PROPERlY HOLDINGS INC. Z-436 2009 - 186 7 200.00 A.SORIANO CORPORATION Z-450 SOA 07/31/09 575 193.55 ACCENT MICRO TECHNOLOGIES INC Z-461 102218 11040.00 ACCENT MICRO TECHNOLOGIES INC Z-468 103397 11040.00 ALCHESTER INSURANCE AGENCY IN Z-490 8219 145 144.80 AMERICAN EXPRESS TRANSNATIONAL Z-491 133497 15 845.09 AMERICAN EXPRESS TRANSNATIONAL Z-492 136088 15 845.09 ASCOTT MAKATI INC. Z-494 AM09 - 1031 36 465.60 ASIA SELECT INC Z-500 8761 1 054.32 ASIA SELECT INC Z-501 9079 1 270.74 ASIA SELECT INC Z-502 9161 1 235.31 ASIA SELECT INC Z-503 9245 1177.40 ASIA SELECT INC Z-504 9400 1 285.41 ASIA SELECT INC Z-505 9485 1 025.51 ASIA SELECT INC Z-506 9504 1147.99 AUDIOMAN ENTERPRISES Z-512 2358 1 071.43 1

DEUTSCHE KNOWLEDGE SERVICES - CTA CASE NO. 8342 AnnexA SCHEDULE OF DISALLOWED INPUT VAT FOR THE THIRD QUARTER OF 2009 Disallowed Input VAT Exhibit 589.29 Registered Name of Supplier No. Invoice Number 15 139.29 15 589.29 AUDIOMAN ENTERPRISES Z-512 2359 3 551.79 BIGFISH RESTAURANT CONCEPTS IN BONIFACIO BISTRO ITALIANO Z-709 265 321.43 BONIFACIO BISTRO ITALIANO 4 245.54 BONIFACIO BISTRO ITALIANO Z-710 73109 6 122.45 BONIFACIO BISTRO ITALIANO 6 122.45 BUSINESSWORKS INC. Z-711 073109-1 6 122.45 BUSINESSWORKS INC. 6 122.45 BUSINESSWORKS INC. Z-711 80709 12 244.90 BUSINESSWORKS INC. 12 244.90 BUSINESSWORKS INC. Z-712 5337 18 407.75 BUSINESSWORKS INC. 82 558.59 CHiffiCK FIRE & SECURilY Z-713 2517 9 203.88 CHITTICK FIRE & SECURilY 102 894.26 CHITTICK FIRE & SECURilY Z-713 2518 22 053.17 CHITTICK FIRE & SECURilY 2 100.00 CHITTICK FIRE & SECURilY Z-714 2522 CIBI INFORMATION INC. 840.00 CIBI INFORMATION INC. Z-714 2523 900.00 CIBI INFORMATION INC. 172 252.05 COLLIERS INTERNATIONAL PHILIPP Z-715 2544 25 164.00 ESCO Audio Visual Pte.Ltd . 363 789.46 ESE REALlY CORP Z-716 2547 EST DIMSUM MASTER 41.79 EST DIMSUM MASTER Z-729 7180 305.68 EST DIMSUM MASTER EST DIMSUM MASTER Z-729 7270 25.18 EST DIMSUM MASTER 177.64 FIRE SOLUTIONS INC. Z-729 7339 42.75 FLOWERS BY SYLVIA 4 821.43 FMR CORPORATION Z-729 7564 535.71 FMR CORPORATION 562.50 FMR CORPORATION Z-729 7186 96.43 FTL HOTELS INC 8 571.43 FTL HOTELS INC Z-730 26528 3 655 .84 FTL HOTELS INC 10 053.57 FTL HOTELS INC Z-731 26753 3 763.20 FTL HOTELS INC 13 709.40 FTL HOTELS INC Z-732 27063 13 709.40 FUTURA WINDOW DECOR PRODUCTS 132.00 HEWLETT-PACKARD PHILIPPINES Z-744 9485 16 509.07 LANTRO PHILS INC 119 717.40 LANTRO PHILS INC Z-809 ESI27941 130 972.65 LEARNINGLITZ INC. 724.90 LEAVES & BRANCHES ENTERPRISES Z-810 PRF 8.17.09 6 042.86 LEAVES & BRANCHES ENTERPRISES 8 458.93 LEAVES & BRANCHES ENTERPRISES Z-811 8377 696.43 LEAVES & BRANCHES ENTERPRISES 8 458.93 LEAVES & BRANCHES ENTERPRISES Z-811 8384 2 587.50 LEAVES & BRANCHES ENTERPRISES 1 382.14 LEAVES & BRANCHES ENTERPRISES Z-811 8388 8 458.93 LEAVES & BRANCHES ENTERPRISES 696.43 LEAVES & BRANCHES ENTERPRISES Z-811 8394 8 458.93 LEAVES & BRANCHES ENTERPRISES 696.43 LEAVES & BRANCHES ENTERPRISES Z-811 8397 4 714.29 LEAVES & BRANCHES ENTERPRISES 8 458.93 LEAVES & BRANCHES ENTERPRISES Z-853 1372 696.43 LEAVES & BRANCHES ENTERPRISES 696.43 LEAVES & BRANCHES ENTERPRISES Z-861 2871 8 458.93 LEAVES & BRANCHES ENTERPRISES 4 714.29 U INDUSTRIAL FABRICATION INC Z-862 070909-DKS 13 869.64 U SYNERGY INCORPORATED 335 678.14 Z-863 8 978.57 Z-864 091609-DKS Z-874 3302000R4230 Z-874 3302000R4269 Z-874 3302000R4307 Z-875 SOM09-495 Z-877 SOM09-514 Z-877 SOM09-530 Z-886 17863 Z-926 R1AD054057 Z-967 1894 Z-968 1920 Z-969 MKT02-07-11 Z-970 5853 Z-970 5867 Z-970 5910 Z-971 5856 Z-972 5868 Z-973 5998 Z-973 6371 Z-974 6069 Z-974 6372 Z-975 6285 Z-976 6286 Z-976 6373 Z-977 6352 Z-977 6353 Z-977 6354 Z-978 6535 Z-979 6365 Z-980 353 2

DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342 Annex A SCHEDULE OF DISALLOWED INPUT VAT FOR THE THIRD QUARTER OF 2009 Disallowed Input VAT Exhibit 8 978.57 Registered Name of Supplier No. Invoice Number 8 978.57 8 978.57 U SYNERGY INCORPORATED Z-981 354 U SYNERGY INCORPORATED 153.00 U SYNERGY INCORPORATED Z-982 363 9 142.47 MANDARIN ORIENTAL MANILA 221616.00 MANDARIN ORIENTAL MANILA Z-983 380 509 093.40 MC NOVA APPAREL CORPORATION 169 697.80 MGE UPS SYSTEMS PHIUPPINES IN Z-986 BEO# 7476 122 098.17 MGE UPS SYSTEMS PHIUPPINES IN 22 185.99 MICRO-D INTERNATIONAL INC. Z-987 BEO# 9038 113 802.32 MICRO-D INTERNATIONAL INC. 18 041.14 MICRO-D INTERNATIONAL INC. Z-988 8220 117 978.32 MICRO-D INTERNATIONAL INC. 15 630.86 MICRO-D INTERNATIONAL INC. Z-989 6104 93 214.29 MICRO-D INTERNATIONAL INC. 93 214.29 MONARK EQUIPMENT CORP. Z-990 6361 316 800.00 MONARK EQUIPMENT CORP. O.LEDESMA & CO. INC Z-991 13673 514.29 P&L RESOURCES INC. 1 285.71 P&L RESOURCES INC. Z-991 13674 2 941.07 P&L RESOURCES INC. 3 776.79 P&L RESOURCES INC. Z-992 13801 PLDT 239.40 PLDT Z-992 13802 239.40 PLDT 239.40 PLDT Z-993 13892 160.71 PLDT 239.40 PLDT Z-993 13893 (174 048.33) PLDT 82 228.59 PLDT Z-994 RH 02060836 239.40 PLDT 239.40 PLDT Z-995 RH 02060853 239.40 PLDT 239.40 PLDT Z-1040 200909125 239.40 PLDT 239.40 PLDT Z-1041 010-06/09/2009 239.40 PLDT 239.40 PLDT Z-1041 010C-06/20/2009 239.40 PLDT 451.91 PLDT Z-1041 0108-06/17/2009 217.68 PLDT 217.68 PLDT Z-1041 010D-07/05/2009 239.40 PLDT 428.30 PLDT Z-1054 21419361 239.40 PLDT 16 200.00 PLDT Z-1055 21419380 19 980.00 PLDT 239.40 PLDT Z-1055 23390470 160.71 PLDT 239.40 PLDT Z-1056 21911668 160.71 PLDT 239.40 PLDT Z-1057 22776213 239.40 PLDT 239.40 PLDT Z-1058 22776230 239.40 PLDT 239.40 PLDT Z-1058 24354552 239.40 PLDT 160.71 PLDT Z-1065 23390398 160.71 PLDT 239.40 PLDT Z-1066 23390400 239.40 PLDT 239.40 PLDT Z-1067 23390402 239.40 PLDT 239.40 Z-1068 23390406 Z-1071 23390458 Z-1072 23390465 Z-1073 23390471 Z-1075 23958746 Z- 1076 23958747 Z-1077 23958765 Z- 1078 24354522 Z-1078 25497680 Z-1079 24354535 Z-1080 24354604 Z-1081 24354610 Z-1082 24932674 Z-1083 24932675 Z- 1084 25497638 Z- 1085 25497644 Z-1086 25497662 Z-1087 25497672 Z- 1088 25497675 Z- 1089 25497676 Z-1090 25497677 Z- 1091 25497679 Z-1092 25497682 Z- 1093 25497684 Z-1094 25497686 Z-1095 25497687 Z-1096 25497690 Z-1097 25497691 Z-1098 25497692 Z- 1099 25497693 Z- 1100 25497694 3

DEUTSCHE KNOWLEDGE SERVICES - CTA CASE NO. 8342 AnnexA SCHEDULE OF DISALLOWED INPUT VAT FOR THE THIRD QUARTER OF 2009 Disallowed Input VAT Exhibit 239.40 Registered Name of Supplier No. Invoice Number 239.40 239.40 PLDT Z-1101 25497695 239.40 PLDT 239.40 PLDT Z-1102 25497696 389.38 PLDT 389.38 PLDT Z-1103 25497697 389.38 PLDT 239.40 PLDT Z-1104 25497700 239.40 PLDT 239.40 PLDT Z-1105 25497701 239.40 PLDT 160.71 PLDT Z-1106 25497708 160.71 PLDT 160.71 PLDT Z-1107 25497709 217.68 PLDT 217.68 PLDT Z-1108 25497710 239.40 PLDT 239.40 PLDT Z- 1110 25497714 160.71 PLDT 239.40 PLDT Z-1111 25497715 239.40 PLDT 239.40 PLDT Z-1112 25497717 239.40 PLDT 239.40 PLDT Z-1113 25497718 239.40 PLDT 239.40 PLDT Z-1114 25497721 239.40 PLDT 217.68 PLDT Z-1115 25497722 217.68 PLDT 239.40 PLDT Z-1116 25497723 239.40 PLDT 239.40 PLDT Z-1118 25497727 239.40 PLDT 239.40 PLDT Z-1121 25497731 239.40 PLDT 239.40 PLDT Z-1122 25497732 239.40 PLDT 239.40 PLDT Z-1124 25497735 239.40 PLDT 239.40 PLDT Z-1126 25497737 239.40 PLDT 239.40 PLDT Z-1127 25497739 239.40 PLDT 306 299.60 PLDT Z-1128 25497740 PLDT 28.74 POWERGEAR ELECTRICAL SALES CO Z-1131 25497745 4 905.12 PREMIUM SECURITY & INVESTIGATI PREMIUM SECURITY & INVESTIGATI Z-1132 25497746 231.19 PREMIUM SECURITY & INVESTIGATI 788.82 PREMIUM SECURITY & INVESTIGATI Z-1133 25497747 1 768.64 PREMIUM SECURITY & INVESTIGATI 5 911.21 PREMIUM SECURITY & INVESTIGATI Z-1134 25497748 PREMIUM SECURITY & INVESTIGATI 18.12 PREMIUM SECURITY & INVESTIGATI Z-1135 25497749 3 330.23 PREMIUM SECURITY & INVESTIGATI 1 270.38 PREMIUM SECURITY & INVESTIGATI Z-1136 25497750 PREMIUM SECURITY & INVESTIGATI 387.82 PREMIUM SECURITY & INVESTIGATI Z-1137 25497751 227.80 PREMIUM SECURITY & INVESTIGATI 3 500.48 PREMIUM SECURITY & INVESTIGATI Z-1138 25497752 1 640.42 PREMIUM SECURITY & INVESTIGATI 5 358.19 PREMIUM SECURITY & INVESTIGATI Z-1139 25497753 3 627.29 PREMIUM SECURITY & INVESTIGATI 1 640.42 Z-1140 25497754 5 358.19 Z-1141 25497756 Z-1142 25497757 Z-1143 25497758 Z-1144 25497759 Z-1145 25497760 Z-1146 25497763 Z-1147 25497766 Z-1148 25497769 Z-1150 25497771 Z-1151 25497772 Z-1154 26070205 Z-1173 26070268 Z-1250 168 Z-1253 85315 Z-1253 86341 Z-1253 86342 Z-1254 85743 Z-1254 90323 Z-1254 90325 Z-1254 90326 Z-1254 90324 Z-1255 85898 Z-1256 86438 Z-1256 87013 Z-1257 88877 Z-1257 88879 Z-1257 88931 Z-1258 89264 Z-1258 89265 Z-1259 89298 4

AnnexA DEUTSCHE KNOWLEDGE SERVICES - CTA CASE NO. 8342 SCHEDULE OF DISALLOWED INPUT VAT FOR THE THIRD QUARTER OF 2009 Exhibit Disallowed Registered Name of Supplier No. Invoice Number Input VAT PREMIUM SECURITY & INVESTIGATI Z-1260 89574 5 358.19 PREMIUM SECURITY & INVESTIGATI Z-1260 89575 1640.42 PREMIUM SECURITY & INVESTIGATI Z-1260 89576 3 683.08 PREMIUM SECURITY & INVESTIGATI Z-1261 89903 3 508.66 PREMIUM SECURITY & INVESTIGATI Z-1261 89910 1640.42 PREMIUM SECURITY & INVESTIGATI Z-1261 89954 5 659.41 PREMIUM SECURITY & INVESTIGATI Z-1264 90637 18.12 PSEI FIRESAFETY SYSTEM Z-1273 1290 2 340.00 PSEI FIRESAFETY SYSTEM Z-1274 1293 2 678.57 PSEI FIRESAFETY SYSTEM Z-1275 1295 4 146.43 PSEI FIRESAFETY SYSTEM Z-1276 1305 2 340.00 PSEI FIRESAFETY SYSTEM Z-1276 1307 4 146.43 PSEI FIRESAFETY SYSTEM Z-1277 1325 4 146.43 PSEI FIRESAFETY SYSTEM Z-1277 1326 2 957.14 RAMONA HOLDINGS COPRORATION Z-1293 PRF DATED 09/02 235 336.80 REUTERS LIMITED Z-1297 09-000818 13 073.80 RONA AGRO INDUSTRIAL DEVELOPME Z-1316 PRF 8.14.09 348 631.58 SANTA FE MOVING AND RELOCATION Z-1323 2409 11102.00 SANTA FE MOVING AND RELOCATION Z-1323 2442 65.78 SAS INSTITUTE (PHILS), INC. Z-1324 2932 5 400.00 SAS INSTITUTE (PHILS), INC. Z-1325 2949 8 640.00 SCHENKER PHILIPPINES INC. Z-1326 515289 337 500.00 SINCLAIR KNIGHT MERZ (PHILIPPI Z-1349 PS01708 29 801.09 SINCLAIR KNIGHT MERZ (PHILIPPI Z- 1349 PS02464 32 400.00 SMART COMMUNICATIONS INC Z-1364 7839909 375.00 SMART COMMUNICATIONS INC Z-1365 10643368 375.00 SMART COMMUNICATIONS INC Z-1366 5384785 198.62 SMART COMMUNICATIONS INC Z-1366 3665173 204.16 SMART COMMUNICATIONS INC Z-1367 3666010 634 .17 SMART COMMUNICATIONS INC Z-1368 5383402 683.22 SMART COMMUNICATIONS INC Z-1368 7797795 623.26 SMART COMMUNICATIONS INC Z-1369 9162382 192.86 SMART COMMUNICATIONS INC Z-1370 10585985 527.63 SMART COMMUNICATIONS INC Z-1371 10586188 192.86 SMART COMMUNICATIONS INC Z-1372 9161199 222.17 SMART COMMUNICATIONS INC Z-1373 10585595 262.05 SMART COMMUNICATIONS INC Z-1375 9162602 323.37 SOP PRINTING HOUSE Z-1379 2391 589.29 SUNVISION CABLE INC. Z- 1380 3268 10 621.94 SUNVISION CABLE INC. Z-1381 3296 3 360.00 SUNVISION CABLE INC. Z-1382 3342 3 360.00 TEMPO SERVICES INC. Z-1386 59392 2 726.04 TIERRA INTERNATIONAL CONSTRUCT Z-1396 PRF 08/04/09 316 800.00 TRANE PHILIPPINES Z-1398 20957 192 000.00 TRANE PHILIPPINES Z-1398 20958 121 071.43 TRANE PHILIPPINES Z-1398 20959 12 852.00 TRANE PHILIPPINES Z-1398 20961 2 400.00 TWINS CREATIVE SPECIAL Z-1400 91212FORTV01DKS 225 000.00 sub-total 7. 358 594.38 3 Input VAT on purchases ofservices supported by OR dated outside the period of claim and wherein the amount ofinout VAT was not seoaratelv indicated ESCO Audio Visual pte.Ltd. Z-804 ESI27307 1170.00 ESCO Audio Visual pte,Ltd. Z-804 SR1849/08 (9 654.79) ESCO Audio Visual pte.Ltd. Z-804 ESI26595 18 000.00 ESCO Audio Visual pte,Ltd. Z-804 SR033/09 (1969.92) ESCO Audio Visual pte.Ltd. Z-804 ESI27294 2 640.00 ESCO Audio Visual pte,Ltd. Z-804 ESI27007 362 124.00 I SYSTEMS INTEGRATORS INC. Z-942 974 83 250.00 MAKATI SHANGRI-LA HOTEL Z-985 57224 3 756.81 POWERGEAR ELECTRICAL SALES CO Z-1251 172 57 519.42 SGV-DEVELOPMENT DIMENSIONS INT Z-767 2874 17 405.36 SGV-DEVELOPMENT DIMENSIONS INT Z-767 2894 17 405.36 5

AnnexA DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342 SCHEDULE OF DISALLOWED INPUT VAT FOR THE THIRD QUARTER OF 2009 Exhibit Disallowed Input VAT Registered Name of Supplier No. Invoice Number 12 000.00 WIL-AN COMMERCIAL INC Z-1421 1486 563.646.24 sub-total 4 Input VAT on purchases ofgoods supported by invoices dated outside the period ofclaim BElTILANE MARKETING CORPORATIO Z-706 164083 8 115.64 CONTROL AND ANALYTICAL LABORAT Z-752 2185 648.00 ELECTRONIC SECURITY SYSTEMS CO Z-789 8061 1 341.84 ELECTRONIC SECURITY SYSTEMS CO Z-790 8082 1129.11 HEWLElT-PACKARD PHILIPPINES Z-927 R1FI053590 93 949.08 HEWLElT-PACKARD PHILIPPINES Z-928 R1FI053631 93 949.08 HEWLElT-PACKARD PHILIPPINES Z-929 R1FI054173 39 296.22 HEWLElT-PACKARD PHILIPPINES Z-930 R1FI054174 44 909.97 HEWLElT-PACKARD PHILIPPINES Z-931 R1FI054494 22 955.67 INDOPLAS PHILS. INC Z-944 1218 11908.93 INTENSE CAR AUTO SALON CORP. Z-947 1788 1800.00 JASON MANUFACTURING PHILS. COR Z-949 75410 16 531.02 Paoertech Inc. Z- 1042 187429 3 379.28 PHILIPPINE VENDING CORPORATION Z- 1043 66244 20 060.27 QUARTZ BUSINESS PRODUCTS CORP Z- 1279 387746 4 456.61 QUARTZ BUSINESS PRODUCTS CORP Z-1280 387747 2 867.14 QUARTZ BUSINESS PRODUCTS CORP Z-1281 392832 4 323.21 SHELLSOFT TECHNOLOGY CORPORATI Z-1340 2177 6 428.57 SHELLSOFT TECHNOLOGY CORPORATI Z-1341 2178 3 214.29 SKY COMPUTER AND OFFICE SUPPLI Z-1350 179320 1 253.57 SKY COMPUTER AND OFFICE SUPPLI Z- 1351 180304 546.43 SKY COMPUTER AND OFFICE SUPPLI Z-1352 181157 1 253.57 sub-total 384317.50 5 Input VAT on purchase ofgoods supported by invoice wherein the amount ofinput VAT was not separately indicated ESCO Audio Visual pte.Ltd. Z-805 ESI27482 2 969.76 ESCO Audio Visual pte,Ltd . Z-806 ESI27648 98 587.28 ESCO Audio Visual pte,Ltd . Z-807 ESI27762 1 396.32 ESCO Audio Visual pte,Ltd. Z-808 ESI27891 2 724.00 FIRENZE OF CHICAGO INC. Z-855 852 3 528.21 FIRST ADVANTAGE AUSTRALIA Z-856 45459 107 560.22 FIRST ADVANTAGE AUSTRALIA Z-857 45462 4 634.92 FIRST ADVANTAGE AUSTRALIA Z-858 45806 78 104.71 FIRST ADVANTAGE AUSTRALIA Z-859 45807 5 006.33 FIRST ADVANTAGE AUSTRALIA Z-860 46567 30 154.29 PRECISION BLACK TONER INC. Z-1252 11798 5 575.71 UNI-ASIA HEALTHCARE MEDICAL Z-1402 8558 7 607.14 AUDIENCE OF ONE ADVERTISING AG Z-511 48 6 120.00 CATWALK ADVERTISING AND MARKET Z-727 10 1987.50 CATWALK ADVERTISING AND MARKET Z-728 55 142.71 sub-total 356,099.10 6 Input VAT on purchases ofgoods supported by invoice dated outside the period ofclaim and wherein the amount ofinout VAT was not seoaratelv indicated FIRENZE OF CHICAGO INC. Z-854 749 2 160.54 JJED PHILIPPINES INC Z-951 67785 6 240.96 JJED PHILIPPINES INC Z-952 75240 14 687.85 MAGALLANES MANAGEMENT CORP Z-984 16554 7 307.14 NATIONAL BOOK STORE INC. Z-996 to SOA 05/15/09 5,343 .70 1013 NATIONAL BOOK STORE INC. Z-1014 SOA 06/22/09 5,324.57 to z- 1022 NATIONAL BOOK STORE INC. Z-1023 SOA 07/02/09 5,726.95 to 1039 RIEMUELE TRADING Z- 1298 12723 594.64 SANCTUARY SALES Z-1317 35938 737.14 SANCTUARY SALES Z-1318 45822 74.73 SANCTUARY SALES Z- 1319 45823 55.18 6

AnnexA DEUTSCHE KNOWLEDGE SERVICES - CTA CASE NO. 8342 SCHEDULE OF DISALLOWED INPUT VAT FOR THE THIRD QUARTER OF 2009 Exhibit Disallowed Registered Name of Supplier No. Invoice Number Input VAT SMB ELECTRIC PTE LTD Z-1377 I2007109 661 265.74 THE CUUNARY EXCHANGE INC Z-1392 47912 101.79 THE CUUNARY EXCHANGE INC Z-1393 47935 1 221.43 THE CULINARY EXCHANGE INC Z-1394 48843 3 257.14 UNI-ASIA HEALTHCARE MEDICAL Z-1403 16911 62 331.43 sub-total 776,430.93 7 Input VAT on purchase ofgoods supported by zero-rated invoice Gendiesel Philippines Inc. Z-887 28706 1 233 336.36 sub-total 1 233,336.36 8 Input VAT on purchases ofservices supported by documents imprinted with the statement "This document is not a valid source ofinput tax" PLDT Z-1050 18552017 160.71 PLDT Z-1051 18990279 160.98 PLDT Z-1052 19191450 360.00 PLDT Z-1052 19492059 360.00 PLDT Z-1053 20025540 360.00 PLDT Z-1053 20473048 360.00 PLDT Z- 1059 22776237 239.40 PLDT Z-1060 22776240 160.71 PLDT Z-1061 22776249 239.40 PLDT Z-1062 22776252 239.40 PLDT Z-1063 24354581 239.40 PLDT Z-1064 22776259 486.67 PLDT Z- 1069 23390416 76 570.02 PLDT Z-1070 23390441 7 853.73 PLDT Z- 1074 23958745 239.40 PLDT Z- 1109 25497711 70 134.09 PLDT Z-1117 25497725 160.71 PLDT Z- 1119 25497728 239.40 PLDT Z-1120 25497730 239.40 PLDT Z-1123 25497734 239.40 PLDT Z-1125 25497736 6128.28 PLDT Z-1129 25497741 239.40 PLDT Z- 1130 25497742 239.40 PLDT Z- 1149 25497770 239.40 PLDT Z-1152 25772045 16 200.00 PLDT Z- 1153 25772046 19 980.00 PLDT Z-1155 26070211 160.71 PLDT Z-1156 26070239 160.71 PLDT Z-1157 26070242 239.40 PLDT Z-1158 26070243 239.40 PLDT Z-1159 26070244 239.40 PLDT Z-1160 26070246 239.40 PLDT Z- 1161 26070247 217.68 PLDT Z- 1162 26070249 239.40 PLDT Z- 1163 26070253 160.71 PLDT Z-1164 26070254 160.71 PLDT Z- 1165 26070257 239.40 PLDT Z-1166 26070258 239.40 PLDT Z-1167 26070259 239.40 PLDT Z-1168 26070261 239.40 PLDT Z- 1169 26070262 239.40 PLDT Z- 1170 26070263 239.40 PLDT Z- 1171 26070264 239.40 PLDT Z-1172 26070267 239.40 PLDT Z-1174 26070274 389.38 PLDT Z- 1175 26070275 389.38 PLDT Z-1176 26070276 389.38 PLDT Z-1177 26070277 60 387.18 PLDT Z-1178 26070280 239.40 PLDT Z-1179 26070281 239.40 PLDT Z-1180 26070282 251.52 7

DEUTSCHE KNOWLEDGE SERVICES - CTA CASE NO. 8342 Annex A SCHEDULE OF DISALLOWED INPUT VAT FOR THE THIRD QUARTER OF 2009 Disallowed Input VAT Registered Name of Supplier Exhibit 239.40 PLDT No. Invoice Number 160.71 PLDT 160.71 PLDT Z-1181 26070283 160.71 PLDT Z-1182 26070288 160.71 PLDT Z-1183 26070289 217.68 PLDT Z-1184 26070291 239.40 PLDT Z-1185 26070292 239.40 PLDT Z-1186 26070293 217.68 PLDT Z-1187 26070294 239.40 PLDT Z-1188 26070295 239.40 PLDT Z-1189 26070297 239.40 PLDT Z-1190 26070298 6 216.99 PLDT Z-1191 26070300 239.40 PLDT Z-1192 26070301 239.40 PLDT Z-1193 26070302 239.40 PLDT Z-1194 26070305 239.40 PLDT Z-1195 26070311 239.40 PLDT Z-1196 26070312 239.40 PLDT Z-1197 26070313 239.40 PLDT Z-1198 26070314 217 .68 PLDT Z-1199 26070315 217.68 PLDT Z-1200 26070316 239.40 PLDT Z-1201 26070317 239.40 PLDT Z-1202 26070318 239.40 PLDT Z-1203 26070319 239.40 PLDT Z-1204 26070320 239.40 PLDT Z-1205 26070322 239.40 PLDT Z-1206 26070323 212.43 PLDT Z-1207 26070324 239.40 PLDT Z-1208 26070325 239.40 PLDT Z-1209 26070326 239.40 PLDT Z-1210 26070327 239.40 PLDT Z-1211 26070329 239.40 PLDT Z-1212 26070333 239.40 PLDT Z-1213 26070336 239.40 PLDT Z-1214 26070337 239.40 PLDT Z-1215 26070338 239.40 PLDT Z-1216 26070339 239.40 PLDT Z-1217 26964953 239.40 PLDT Z-1218 26964954 160.71 PLDT Z-1219 26964956 160.71 PLDT Z-1220 26964959 239.40 PLDT Z-1221 26964963 239.40 PLDT Z-1222 26964964 239.40 PLDT Z-1223 26964967 239.40 PLDT Z-1224 26964968 239.40 PLDT Z-1225 26964969 239.40 PLDT Z-1226 26964971 239.40 PLDT Z-1227 26964972 239.40 PLDT Z-1228 26964973 239.40 PLDT Z-1229 26964974 239.40 PLDT Z-1230 26964977 160.71 PLDT Z-1231 26964978 239.40 PLDT Z-1232 26964994 239.40 PLDT Z-1233 26964999 239.40 PLDT Z-1234 26965021 239.40 PLDT Z-1235 26965023 217.68 PLDT Z-1236 26965024 217.68 PLDT Z-1237 26965025 239.40 PLDT Z-1238 26965027 239.40 PLDT Z-1239 26965028 239.40 PLDT Z-1240 26965029 Z-1241 26965030 Z-1242 26965032 8

AnnexA DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342 SCHEDULE OF DISALLOWED INPUT VAT FOR THE THIRD QUARTER OF 2009 Exhibit Disallowed Input VAT Registered Name of Supplier No. Invoice Number 239.40 PLDT Z-1243 26965033 239.40 239.40 PLDT Z-1244 26965034 239.40 239.40 PLDT Z-1245 26965035 239.40 239.40 PLDT Z-1246 26965041 332.94 286.60 PLDT Z-1247 26965046 196.11 290931.38 PLDT Z-1248 26965049 286 244.07 PLDT Z-1249 26965050 980 693.61 858 106.90 SMART COMMUNICATIONS INC Z-1374 3665823 151951.58 123 512.14 SMART COMMUNICATIONS INC Z-1374 5401203 177 142.13 146 470.32 SMART COMMUNICATIONS INC Z-1374 7797796 276 109.63 199 920.80 sub-total 157 636.30 9 Input Vat on purchases ofservices supported by documents other than VAT OR 69 484.51 .1427. 271.99 AJA Enterprises Pte Ltd Z-487 9001263 937.90 AJA Enterorises Pte Ltd Z-488 9001353 1 242.79 AJA Enterprises Pte Ltd Z-489 9001388 594.00 2 512.00 AVAYA PHILIPPINES INC Z-516 AIP0906008/AOS 2 329.00 AVAYA PHILIPPINES INC Z-517 AIP0906009/AOS 1985.40 1 967.30 AVAYA PHILIPPINES INC Z-518 AIP0906010/AOS 282.60 CARINA CASTANEDA LEBRON Z-726 8214 1 726.60 1 096.00 COMMTECH ASIA (Sinoaoore) Pte Z-745 COS0903002 3 340.00 COMMTECH ASIA (Sinqapore) Pte Z-746 COS0904001 515.00 COMMTECH ASIA (Sinqapore) Pte Z-747 COS0906003 11 547.00 1 078.76 HDAP SINGAPORE PTE LTD Z-912 HDAP/0023/APR09 584.19 sub-total 2 434.11 10 Overclaimed input VAT on purchase ofservices 2 571.49 7 622.45 Input VAT Should be 298.37 claimed 18,903.74 44,664.96 18,231.77 ASIA SPECIAL SITUATIONS M3P2 Z-507 1003000R8012 19 841.64 11 040.00 118.80 1 304.45 ASIA SPECIAL SITUATIONS M3P2 Z-508 1003000R8181/306 19 474.56 18,728.00 17,381.00 14 545.20 ATLANTICA FIRE SAFETY SYSTEMS Z-509 2344 712.80 2 256.43 14,814.60 CAREER MANAGEMENT CONSULTING Z-717 128 21 240.00 14,682.70 25 221.00 640.00 CAREER MANAGEMENT CONSULTING Z-719 130 19 710.00 2,117.40 12,883.40 CAREER MANAGEMENT CONSULTING Z-721 135 14 400.00 33.60 CAREER MANAGEMENT CONSULTING Z-721 137 2 400.00 100.80 CAREER MANAGEMENT CONSULTING Z-723 138 16 650.00 33.60 CAREER MANAGEMENT CONSULTING Z-724 139 2 400.00 1,032.89 15,613.72 CAREER MANAGEMENT CONSULTING Z-725 140 14 610.00 8,457.57 DHL EXPRESS PHILS CORP Z-774 D01314335C 1129.60 65,201.75 DHL EXPRESS PHILS CORP Z-775 D01315847A 1009.60 72,784.70 DHL EXPRESS PHILS CORP Z-775 D01317433C 1 215.60 419,234.69 DHL EXPRESS PHILS CORP Z-775 D01317465C 1 215.60 9,647.23 DHL EXPRESS PHILS CORP Z-776 D01318493A 548.60 DHL EXPRESS PHILS CORP Z-777 001344702 12 579.89 FRASERS HOSPITALITY INVESTMENT Z-872 1003000R9138 16 692.48 FRASERS HOSPITALITY INVESTMENT Z-873 1003000R9321/29 9 041.76 FUJI XEROX PHILIPPINES INC Z-884 143666 45 783.49 FUJI XEROX PHILIPPINES INC Z-884 143667 16 385.88 FUJI XEROX PHILIPPINES INC Z-884 143668 5 466.49 FUJI XEROX PHILIPPINES INC Z-885 143883 5 769.19 FUJI XEROX PHILIPPINES INC Z-885 143884 45 783.49 FUJI XEROX PHILIPPINES INC Z-885 143885 23 803.51 INTERNATIONAL ELEVATOR & EQUIP Z-948 7806 426 857.14 Prime Manpower Resources Z-1265 7939 9 945.60 sub-total 11 Without supporting documents ACCENT MICRO TECHNOLOGIES INC 102873 ACCENT MICRO TECHNOLOGIES INC 103045 ASCOTT MAKATI INC. AM09 - 1562 AUDIOMAN ENTERPRISES 24911 BUREAU OF CUSTOMS 2588 BUREAU OF CUSTOMS D01246500C 9

DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342 Annex A SCHEDULE OF DISALLOWED INPUT VAT FOR THE THIRD QUARTER OF 2009 Disallowed Input VAT Registered Name of Supplier Exhibit No. Invoice Number 471.00 BUREAU OF CUSTOMS 7 899.00 BUREAU OF CUSTOMS 001267370A 12 166.00 BUREAU OF CUSTOMS 001267779A 13 080.00 CAREER MANAGEMENT CONSULTING 001356771 21600.00 CAREER MANAGEMENT CONSULTING 5 285.90 COLUERS INTERNATIONAL PHILIPP 131 OEXTERTON CORPORATION 132 342.86 DIGITAL TELECOMMUNICATIONS 9187 193 606.44 DIGITAL TELECOMMUNICATIONS 203978 193 025.28 DIGITAL TELECOMMUNICATIONS 117067896 194 388.00 ePLOT INC. 118778122 (191 571.43) ESE REALTY CORP 120801239 316 800.00 EXCLUSIVE CARS INC 2475 EXCLUSIVE CARS INC 20000812 1422.86 EXCLUSIVE CARS INC 07-00544H 2 420.90 EXCLUSIVE CARS INC 07-00656B EXCLUSIVE CARS INC 07-00690P 249.12 EXCLUSIVE CARS INC 07-008320 1 819.57 EXCLUSIVE CARS INC 07-01127B 2 063.81 EXCLUSIVE CARS INC 07-01318 1857.38 EXCLUSIVE CARS INC 07-01344 1160.09 EXCLUSIVE CARS INC 07-01466 7 328.63 EXCLUSIVE CARS INC 07-01904 EXCLUSIVE CARS INC 08-03537 271.88 EXCLUSIVE CARS INC 08-03771 319.55 EXCLUSIVE CARS INC 08-04174 133.71 EXCLUSIVE CARS INC 08-05326-A 238.18 EXCLUSIVE CARS INC 08 -05331 -A 3 314.35 EXCLUSIVE CARS INC 08-05332-A 3 019.74 EXCLUSIVE CARS INC 08-05333-A 3 314.35 EXCLUSIVE CARS INC 08-05334-A 2 946.09 EXCLUSIVE CARS INC 08-05336-A 2 504.17 EXCLUSIVE CARS INC 08-05343-A 2 651.48 EXCLUSIVE CARS INC 08-08564-A 131.25 EXCLUSIVE CARS INC 08-08659-B 2 831.25 EXCLUSIVE CARS INC 08-08878-A 2 504.17 EXCLUSIVE CARS INC 09- 09151 -A 613.76 EXCLUSIVE CARS INC 09- 10045-A 1 300.10 EXCLUSIVE CARS INC 09- 10046-A 1 000.20 EXCLUSIVE CARS INC 09- 10190 1 310.29 EXCLUSIVE CARS INC 09- 10313-A 42.86 EXCLUSIVE CARS INC 09- 10340-A 2 378.30 EXCLUSIVE CARS INC 09- 10359-A 742.41 EXCLUSIVE CARS INC 09- 10390 1489.32 EXCLUSIVE CARS INC 09- 10503-A 1 009.75 EXCLUSIVE CARS INC 09- 10508 46.07 EXCLUSIVE CARS INC 09- 10562 1 026.47 EXCLUSIVE CARS INC 09 - 10563-A 341.80 EXCLUSIVE CARS INC 09 - 10565-A 271.07 EXCLUSIVE CARS INC 09-10583-A 921.33 EXCLUSIVE CARS INC 09 - 10673-A 758.61 EXCLUSIVE CARS INC 09 - 10676-A 679 .30 EXCLUSIVE CARS INC 09-10701 -A 1 292.20 EXCLUSIVE CARS INC 09 - 10839 716.80 EXCLUSIVE CARS INC 09 - 10841 -A 486.43 EXCLUSIVE CARS INC 09 - 11132 508.93 EXCLUSIVE CARS INC 09 - 11137 102.86 EXCLUSIVE CARS INC 09 - 11146 1 303.98 EXCLUSIVE CARS INC 09-11314 1162.52 EXCLUSIVE CARS INC 09 - 11316 320.36 EXCLUSIVE CARS INC 09 - 11332 677.17 EXCLUSIVE CARS INC 09-11334 09-11342 21.43 09 - 11347 81.43 21.43 10 343.93

DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342 AnnexA SCHEDULE OF DISALLOWED INPUT VAT FOR THE THIRD QUARTER OF 2009 Disallowed Input VAT Registered Name of Supplier Exhibit No. Invoice Number 777 .87 EXCLUSIVE CARS INC 5.36 EXCLUSIVE CARS INC 09-11348 EXCLUSIVE CARS INC 09-11418 21.43 EXCLUSIVE CARS INC 09-11419 451.07 EXCLUSIVE CARS INC 09-11420 411.35 EXCLUSIVE CARS INC 09-11421 581.79 EXCLUSIVE CARS INC 09-11422 692.14 EXCLUSIVE CARS INC 09-11423 1 331.73 EXCLUSIVE CARS INC 09-11424 EXCLUSIVE CARS INC 09-11425 46.07 EXCLUSIVE CARS INC 09-11426 81.32 EXCLUSIVE CARS INC 09-11427 21.43 EXCLUSIVE CARS INC 09-11428 412.50 EXCLUSIVE CARS INC 09-11429 610.71 EXCLUSIVE CARS INC 09-11431 854.92 EXCLUSIVE CARS INC 09-11433 35.36 EXCLUSIVE CARS INC 09-11435 153.21 EXCLUSIVE CARS INC 09-11436 1408.76 EXCLUSIVE CARS INC 09-11437 784 .29 EXCLUSIVE CARS INC 09-11438 412 .39 EXCLUSIVE CARS INC 09-11439 634.18 EXCLUSIVE CARS INC 09-11440 21.43 EXCLUSIVE CARS INC 09-11441 21.43 EXCLUSIVE CARS INC 09-11442 21.43 EXCLUSIVE CARS INC 09-11443 46.07 EXCLUSIVE CARS INC 09-11445 509.91 EXCLUSIVE CARS INC 09-11446 588 .11 EXCLUSIVE CARS INC 09-11448 966.37 EXCLUSIVE CARS INC 09-11449 17.14 EXCLUSIVE CARS INC 09-11451 42.86 EXCLUSIVE CARS INC 09-11452 267.86 EXCLUSIVE CARS INC 09-11453 482.14 EXCLUSIVE CARS INC 09-11454 589.29 EXCLUSIVE CARS INC 09-11455 662.17 EXCLUSIVE CARS INC 09-11456 957.67 EXCLUSIVE CARS INC 09-11468 61.07 EXCLUSIVE CARS INC 09-11501 21.43 EXCLUSIVE CARS INC 09-11502 35.36 EXCLUSIVE CARS INC 09-11503 141.43 EXCLUSIVE CARS INC 09-11504 700.71 EXCLUSIVE CARS INC 09-11505 260.36 EXCLUSIVE CARS INC 09-11506 1 053.24 EXCLUSIVE CARS INC 09-11507 842.19 EXCLUSIVE CARS INC 09-11509 21.43 EXCLUSIVE CARS INC 09-11510 21.43 EXCLUSIVE CARS INC 09-11512 97.50 EXCLUSIVE CARS INC 09-11513 403.83 EXCLUSIVE CARS INC 09-11514 423.21 EXCLUSIVE CARS INC 09-11515 455.29 EXCLUSIVE CARS INC 09-11516 729.59 EXCLUSIVE CARS INC 09-11517 1187.07 EXCLUSIVE CARS INC 09-11518 21.43 EXCLUSIVE CARS INC 09-11520 346.07 EXCLUSIVE CARS INC 09-11521 223.93 EXCLUSIVE CARS INC 09-11522 594.67 EXCLUSIVE CARS INC 09-11523 653.48 EXCLUSIVE CARS INC 09-11524 660.02 EXCLUSIVE CARS INC 09-11526 290.36 EXCLUSIVE CARS INC 09-11527 478.93 EXCLUSIVE CARS INC 09-11528 1 358.48 EXCLUSIVE CARS INC 09-11529 864.58 EXCLUSIVE CARS INC 09-11531 46.07 09-11533 116.79 11

DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342 AnnexA SCHEDULE OF DISALLOWED INPUT VAT FOR THE THIRD QUARTER OF 2009 Disallowed Input VAT Registered Name of Supplier Exhibit 327.75 EXCLUSIVE CARS INC No. Invoice Number 728.58 EXCLUSIVE CARS INC 2 760.27 EXCLUSIVE CARS INC 09-11534 2 821.61 EXCLUSIVE CARS INC 09-11535 2 576.25 EXCLUSIVE CARS INC 09-11587 2 514.91 EXCLUSIVE CARS INC 09-11588 2 576.25 EXCLUSIVE CARS INC 09-11589 2 637.59 EXCLUSIVE CARS INC 09-11590 2 821.61 EXCLUSIVE CARS INC 09-11592 2 637.59 EXCLUSIVE CARS INC 09-11593 2 514.91 EXCLUSIVE CARS INC 09-11594 2 882.95 EXCLUSIVE CARS INC 09-11595 2 330.89 EXCLUSIVE CARS INC 09-11596 2 514.91 EXCLUSIVE CARS INC 09-11597 2 514.91 EXCLUSIVE CARS INC 09-11598 2 269.55 EXCLUSIVE CARS INC 09-11599 2 760.27 EXCLUSIVE CARS INC 09-11600 2 821.61 EXCLUSIVE CARS INC 09-11601 2 821.61 EXCLUSIVE CARS INC 09-11602 2 453.57 EXCLUSIVE CARS INC 09-11606 EXCLUSIVE CARS INC 09-11607 35.36 EXCLUSIVE CARS INC 09-11608 105 .00 EXCLUSIVE CARS INC 09-11617 736.09 EXCLUSIVE CARS INC 09-11619 563.57 EXCLUSIVE CARS INC 09-11621 837.91 EXCLUSIVE CARS INC 09-11622 26.79 EXCLUSIVE CARS INC 09-11623 351.43 EXCLUSIVE CARS INC 09-11626 441.46 EXCLUSIVE CARS INC 09-11627 388.93 EXCLUSIVE CARS INC 09-11628 848.51 EXCLUSIVE CARS INC 09-11629 1045.29 EXCLUSIVE CARS INC 09-11630 EXCLUSIVE CARS INC 09-11631 51.43 EXCLUSIVE CARS INC 09-11632 172.50 EXCLUSIVE CARS INC 09-11634 1154.81 EXCLUSIVE CARS INC 09-11637 458.60 EXCLUSIVE CARS INC 09-11638 575.36 EXCLUSIVE CARS INC 09-11639 62.14 EXCLUSIVE CARS INC 09-11641 362.14 EXCLUSIVE CARS INC 09-11642 1 001.73 EXCLUSIVE CARS INC 09-11644 980.14 EXCLUSIVE CARS INC 09-11645 21.43 EXCLUSIVE CARS INC 09-11646 78.21 EXCLUSIVE CARS INC 09-11647 285.00 EXCLUSIVE CARS INC 09-11648 376.07 EXCLUSIVE CARS INC 09-11649 714.54 EXCLUSIVE CARS INC 09-11650 355 .71 EXCLUSIVE CARS INC 09-11651 21.43 EXCLUSIVE CARS INC 09-11693 31.07 EXCLUSIVE CARS INC 09-11694 75.96 EXCLUSIVE CARS INC 09-11695 21.43 EXCLUSIVE CARS INC 09-11696 142.39 EXCLUSIVE CARS INC 09-11697 491.79 EXCLUSIVE CARS INC 09-11699 760 .64 EXCLUSIVE CARS INC 09-11701 EXCLUSIVE CARS INC 09-11702 17.14 EXCLUSIVE CARS INC 09-11704 46.07 EXCLUSIVE CARS INC 09-11705 223.93 EXCLUSIVE CARS INC 09-11706 252.86 EXCLUSIVE CARS INC 09-11707 727.41 EXCLUSIVE CARS INC 09-11708 625.53 EXCLUSIVE CARS INC 09-11712 273 .21 09-11713 758.36 09-11714 1 245.04 12

DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342 AnnexA SCHEDULE OF DISALLOWED INPUT VAT FOR THE THIRD QUARTER OF 2009 Disallowed Input VAT Registered Name of Supplier Exhibit No. Invoice Number 87.86 EXCLUSIVE CARS INC 248.58 EXCLUSIVE CARS INC 09-11715 490.71 EXCLUSIVE CARS INC 09-11716 633.12 EXCLUSIVE CARS INC 09-11717 1 311.49 EXCLUSIVE CARS INC 09-11718 EXCLUSIVE CARS INC 09-11720 75.00 EXCLUSIVE CARS INC 09-11723 803.47 EXCLUSIVE CARS INC 09-11724 662.18 EXCLUSIVE CARS INC 09-11726 2 514.91 EXCLUSIVE CARS INC 09-11772 2 760.27 EXCLUSIVE CARS INC 09-11773 2 576.25 EXCLUSIVE CARS INC 09-11774 2 760.27 EXCLUSIVE CARS INC 09-11775 2 637.59 EXCLUSIVE CARS INC 09-11777 2 698.93 EXCLUSIVE CARS INC 09-11778 2 882.95 EXCLUSIVE CARS INC 09-11780 2 882.95 EXCLUSIVE CARS INC 09-11781 2 882.95 EXCLUSIVE CARS INC 09-11782 2 882.95 EXCLUSIVE CARS INC 09-11783 2 882.95 EXCLUSIVE CARS INC 09-11784 2 698.93 EXCLUSIVE CARS INC 09-11785 2 821.61 EXCLUSIVE CARS INC 09-11786 2 882.95 EXCLUSIVE CARS INC 09-11787 2 882.95 EXCLUSIVE CARS INC 09-11788 2 882.95 EXCLUSIVE CARS INC 09-11789 2 882.95 EXCLUSIVE CARS INC 09-11790 2 882.95 EXCLUSIVE CARS INC 09-11791 2 882.95 EXCLUSIVE CARS INC 09-11792 EXCLUSIVE CARS INC 09-11863 45.00 EXCLUSIVE CARS INC 09-11864 113.57 EXCLUSIVE CARS INC 09-11866 279.65 EXCLUSIVE CARS INC 09-11868 978 .27 EXCLUSIVE CARS INC 09-11869 811.07 EXCLUSIVE CARS INC 09-11870 46.07 EXCLUSIVE CARS INC 09-11871 85.71 EXCLUSIVE CARS INC 09-11872 126.43 EXCLUSIVE CARS INC 09-11873 340.71 EXCLUSIVE CARS INC 09-11874 1 068.15 EXCLUSIVE CARS INC 09-11875 1347.68 EXCLUSIVE CARS INC 09-11876 741.43 EXCLUSIVE CARS INC 09-11877 EXCLUSIVE CARS INC 09-11878 21.43 EXCLUSIVE CARS INC 09-11879 64.29 EXCLUSIVE CARS INC 09-11880 208.93 EXCLUSIVE CARS INC 09-11881 356.79 EXCLUSIVE CARS INC 09-11882 845.40 EXCLUSIVE CARS INC 09-11883 1 214.81 EXCLUSIVE CARS INC 09-11884 769.20 EXCLUSIVE CARS INC 09-11885 188.58 EXCLUSIVE CARS INC 09-11886 141.43 EXCLUSIVE CARS INC 09-11887 484 .31 EXCLUSIVE CARS INC 09-11888 871.09 EXCLUSIVE CARS INC 09-11889 1410.88 EXCLUSIVE CARS INC 09-11892 836.84 EXCLUSIVE CARS INC 09-11893 259 .29 EXCLUSIVE CARS INC 09-11894 630 .03 EXCLUSIVE CARS INC 09-11895 997.43 EXCLUSIVE CARS INC 09-11928 943.93 EXCLUSIVE CARS INC 09-11929 312.87 EXCLUSIVE CARS INC 09-11930 244.30 EXCLUSIVE CARS INC 09-11931 460 .61 EXCLUSIVE CARS INC 09-11932 1249.23 09-11933 1 001.60 741.43 13

DEUTSCHE KNOWLEDGE SERVICES - CTA CASE NO. 8342 Annex A SCHEDULE OF DISALLOWED INPUT VAT FOR THE THIRD QUARTER OF 2009 Disallowed Input VAT Registered Name of Supplier Exhibit No. Invoice Number 115.61 EXCLUSIVE CARS INC 110.36 EXCLUSIVE CARS INC 09-11934 292.50 EXCLUSIVE CARS INC 09-11935 208.93 EXCLUSIVE CARS INC 09-11936 745.61 EXCLUSIVE CARS INC 09-11937 1 016.70 EXCLUSIVE CARS INC 09-11938 937.54 EXCLUSIVE CARS INC 09-11939 64.29 EXCLUSIVE CARS INC 09-11940 EXCLUSIVE CARS INC 09-11941 56.79 EXCLUSIVE CARS INC 09-11942 315 .01 EXCLUSIVE CARS INC 09-11944 824.93 EXCLUSIVE CARS INC 09-11947 110.36 EXCLUSIVE CARS INC 09-11948 97.39 EXCLUSIVE CARS INC 09-11949 251.79 EXCLUSIVE CARS INC 09-11950 1 017.66 EXCLUSIVE CARS INC 09-11952 777.90 EXCLUSIVE CARS INC 09-11953 889.22 EXCLUSIVE CARS INC 09-11954 EXCLUSIVE CARS INC 09-11955 64.29 EXCLUSIVE CARS INC 09-11957 720.97 EXCLUSIVE CARS INC 09-11958 321.43 EXCLUSIVE CARS INC 09-11959 809.93 EXCLUSIVE CARS INC 09-11960 654.67 EXCLUSIVE CARS INC 09-11962 341.79 EXCLUSIVE CARS INC 09-11963 366.32 EXCLUSIVE CARS INC 09-11965 948.27 EXCLUSIVE CARS INC 09-11967 186.44 EXCLUSIVE CARS INC 09-11968 420.01 EXCLUSIVE CARS INC 09-11969 307.50 EXCLUSIVE CARS INC 09-11970 547.52 EXCLUSIVE CARS INC 09-11971 802.33 EXCLUSIVE CARS INC 09-11972 924.54 EXCLUSIVE CARS INC 09-11982 118.93 EXCLUSIVE CARS INC 09-12012 EXCLUSIVE CARS INC 09-12013 72.86 EXCLUSIVE CARS INC 09-12014 124.29 EXCLUSIVE CARS INC 09-12015 168.21 EXCLUSIVE CARS INC 09-12017 433 .83 EXCLUSIVE CARS INC 09-12020 873.28 EXCLUSIVE CARS INC 09-12021 340.72 EXCLUSIVE CARS INC 09-12022 450.02 EXCLUSIVE CARS INC 09-12023 541.07 EXCLUSIVE CARS INC 09-12024 1 900.65 EXCLUSIVE CARS INC 09-12048 1 015.66 EXCLUSIVE CARS INC 09-12050 103.93 EXCLUSIVE CARS INC 09-12052 526.00 EXCLUSIVE CARS INC 09-12062 694.18 EXCLUSIVE CARS INC 09-12063 136.07 EXCLUSIVE CARS INC 09-12064 1 084.07 EXCLUSIVE CARS INC 09-12065 EXCLUSIVE CARS INC 09-12066 88.93 EXCLUSIVE CARS INC 09-12067 72.86 EXCLUSIVE CARS INC 09-12068 397.51 EXCLUSIVE CARS INC 09-12069 568.95 EXCLUSIVE CARS INC 09-12070 562.53 EXCLUSIVE CARS INC 09-12071 715.75 EXCLUSIVE CARS INC 09-12072 967.33 EXCLUSIVE CARS INC 09-12073 69.64 EXCLUSIVE CARS INC 09-12074 290.36 EXCLUSIVE CARS INC 09-12075 118.93 EXCLUSIVE CARS INC 09-12076 541.09 EXCLUSIVE CARS INC 09-12077 1 048.74 09-12163 1100.30 735.02 287.14 14

DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342 AnnexA SCHEDULE OF DISALLOWED INPUT VAT FOR THE THIRD QUARTER OF 2009 Disallowed Input VAT Registered Name of Supplier Exhibit No. Invoice Number 771.42 EXCLUSIVE CARS INC 1 279.17 EXCLUSIVE CARS INC 09-12164 EXCLUSIVE CARS INC 09-12165 744.54 EXCLUSIVE CARS INC 09-12166 990.96 EXCLUSIVE CARS INC 09-12167 48 .21 EXCLUSIVE CARS INC 09-12179 116.79 EXCLUSIVE CARS INC 09-12180 492.86 EXCLUSIVE CARS INC 09-12183 788.57 EXCLUSIVE CARS INC 09-12184 EXCLUSIVE CARS INC 09-12186 26.79 EXCLUSIVE CARS INC 09-12187 69.64 EXCLUSIVE CARS INC 09-12189 523.93 EXCLUSIVE CARS INC 09-12190 448.94 EXCLUSIVE CARS INC 09-12191 885.78 EXCLUSIVE CARS INC 09-12192 1138.95 EXCLUSIVE CARS INC 09-12201 21.43 EXCLUSIVE CARS INC 09-12202 169.29 EXCLUSIVE CARS INC 09-12204 409.29 EXCLUSIVE CARS INC 09-12206 216.33 EXCLUSIVE CARS INC 09-12207 1 010.40 EXCLUSIVE CARS INC 09-12210 428.57 EXCLUSIVE CARS INC 09-12212 1140.75 EXCLUSIVE CARS INC 09-12213 514.30 EXCLUSIVE CARS INC 09-12214 795.02 EXCLUSIVE CARS INC 09-12215 42.86 EXCLUSIVE CARS INC 09-12216 78.21 EXCLUSIVE CARS INC 09-12217 172.50 EXCLUSIVE CARS INC 09-12218 232.50 EXCLUSIVE CARS INC 09-12219 740.25 EXCLUSIVE CARS INC 09-12220 1 309.22 EXCLUSIVE CARS INC 09-12221 1194.69 EXCLUSIVE CARS INC 09-12222 21.43 EXCLUSIVE CARS INC 09-12223 21.43 EXCLUSIVE CARS INC 09-12225 88.93 EXCLUSIVE CARS INC 09-12226 335.26 EXCLUSIVE CARS INC 09-12227 860.04 EXCLUSIVE CARS INC 09-12228 392.14 EXCLUSIVE CARS INC 09-12229 299.89 EXCLUSIVE CARS INC 09-12230 1 629.37 EXCLUSIVE CARS INC 09-12234 21.43 EXCLUSIVE CARS INC 09-12235 131.68 EXCLUSIVE CARS INC 09-12236 369.55 EXCLUSIVE CARS INC 09-12237 592.40 EXCLUSIVE CARS INC 09-12239 1 227.78 EXCLUSIVE CARS INC 09-12240 1 581.27 EXCLUSIVE CARS INC 09-12246 64.29 EXCLUSIVE CARS INC 09-12247 21.43 EXCLUSIVE CARS INC 09- 12249 364.30 EXCLUSIVE CARS INC 09-12250 757.52 EXCLUSIVE CARS INC 09-12251 511.07 EXCLUSIVE CARS INC 09-12252 854.91 EXCLUSIVE CARS INC 09-12268 113.57 EXCLUSIVE CARS INC 09-12269 457.41 EXCLUSIVE CARS INC 09-12270 182 .04 EXCLUSIVE CARS INC 09-12271 468 .23 EXCLUSIVE CARS INC 09-12273 1 364.81 EXCLUSIVE CARS INC 09-12276 115.72 EXCLUSIVE CARS INC 09-12277 223.82 EXCLUSIVE CARS INC 09-12278 471.23 EXCLUSIVE CARS INC 09-12279 566.81 EXCLUSIVE CARS INC 09-12280 1 352.11 EXCLUSIVE CARS INC 09-12281 1236.26 09-12282 1117.20 15

DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342 AnnexA SCHEDULE OF DISALLOWED INPUT VAT FOR THE THIRD QUARTER OF 2009 Disallowed Input VAT Registered Name of Supplier Exhibit No. Invoice Number 297.75 EXCLUSIVE CARS INC 185.36 EXCLUSIVE CARS INC 09-12283 56.79 EXCLUSIVE CARS INC 09-12284 318.21 EXCLUSIVE CARS INC 09-12285 621.46 EXCLUSIVE CARS INC 09-12286 747.78 EXCLUSIVE CARS INC 09-12287 242.04 EXCLUSIVE CARS INC 09-12288 EXCLUSIVE CARS INC 09-12289 67.50 EXCLUSIVE CARS INC 09-12290 484.20 EXCLUSIVE CARS INC 09-12293 667.31 EXCLUSIVE CARS INC 09-12294 1 759.96 EXCLUSIVE CARS INC 09-12295 EXCLUSIVE CARS INC 09-12316 78.21 EXCLUSIVE CARS INC 09 - 12317 268.93 EXCLUSIVE CARS INC 09-12318 428.46 EXCLUSIVE CARS INC 09- 12319 1409.39 EXCLUSIVE CARS INC 09- 12320 1 063.85 EXCLUSIVE CARS INC 09-12321 805.76 EXCLUSIVE CARS INC 09-12323 113.57 EXCLUSIVE CARS INC 09-12324 395.36 EXCLUSIVE CARS INC 09-12325 461.70 EXCLUSIVE CARS INC 09 - 12338 EXCLUSIVE CARS INC 09-12339 67.50 EXCLUSIVE CARS INC 09-12340 118.93 EXCLUSIVE CARS INC 09-12341 183.21 EXCLUSIVE CARS INC 09-12342 385.72 EXCLUSIVE CARS INC 09-12343 1 068.03 EXCLUSIVE CARS INC 09-12344 824.93 EXCLUSIVE CARS INC 09-12397 805 .71 EXCLUSIVE CARS INC 09-12398 2 882.95 EXCLUSIVE CARS INC 09-12399 2 882.95 EXCLUSIVE CARS INC 09 - 12400 2 882.95 EXCLUSIVE CARS INC 09-12402 2 882.95 EXCLUSIVE CARS INC 09-12403 2 882.95 EXCLUSIVE CARS INC 09-12404 2 882.95 EXCLUSIVE CARS INC 09-12406 2 882.95 EXCLUSIVE CARS INC 09-12407 2 882.95 EXCLUSIVE CARS INC 09-12425 2 882.95 EXCLUSIVE CARS INC 09-12426 124.29 EXCLUSIVE CARS INC TS55234 EXCLUSIVE CARS INC TS56255 70.71 FACILITIES MANAGERS INC. TS57881 188.57 FRASERS HOSPITALITY INVESTMENT 120.00 FRASERS HOSPITALITY INVESTMENT 80425 165.00 FRASERS HOSPITALITY INVESTMENT 1003000R8737 491.91 FRASERS HOSPITALITY INVESTMENT 1003000R8788 10 683.96 FRASERS HOSPITALITY INVESTMENT 1003000R8947 4 868.64 FRASERS HOSPITALITY INVESTMENT 1003000R9156/164 3 815.70 FTL HOTELS INC 1003000R9160/65 22 894.20 GLOBAL CITY CAR LEASE & 10030132990 30 429.00 GLOBAL CITY CAR LEASE & 20 170.08 GLOBAL CITY CAR LEASE & MV#30186 132.00 GLOBAL CITY CAR LEASE & 264 7 355.25 GLOBAL CITY CAR LEASE & 268 7 498.93 GLOBAL CITY CAR LEASE & 269 93 .21 GLOBAL CITY CAR LEASE & 271 154.82 GLOBAL CITY CAR LEASE & 45.54 GLOBAL CITY CAR LEASE & 052609-2 473 .04 GLOBAL CITY CAR LEASE & 052609-3 2 158.82 GLOBAL CITY CAR LEASE & 052609-4 91.61 GLOBAL CITY CAR LEASE & 052609-6 729.11 GLOBAL CITY CAR LEASE & 052609-7 45.54 060509-10 060509-11 21.43 060509-12 42.32 060509-13 66.96 16

DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342 AnnexA SCHEDULE OF DISALLOWED INPUT VAT FOR THE THIRD QUARTER OF 2009 Disallowed Input VAT Registered Name of Supplier Exhibit No. Invoice Number 63.75 GLOBAL CITY CAR LEASE & 1 031.14 GLOBAL CITY CAR LEASE & 060509-14 GLOBAL CITY CAR LEASE & 060509-16 735.43 GLOBAL CITY CAR LEASE & 060509-2 571.07 GLOBAL CITY CAR LEASE & 060509-3 GLOBAL CITY CAR LEASE & 060509-6 78.75 GLOBAL CITY CAR LEASE & 060509-7 163.93 GLOBAL CITY CAR LEASE & 060509-8 1428.11 GLOBAL CITY CAR LEASE & 060509-9 GLOBAL CITY CAR LEASE & 060809-1 21.43 GLOBAL CITY CAR LEASE & 060809-10 1 633.82 GLOBAL CITY CAR LEASE & 060809-11 GLOBAL CITY CAR LEASE & 060809-12 26.79 GLOBAL CITY CAR LEASE & 060809 - 13 39.64 GLOBAL CITY CAR LEASE & 060809- 16 45.54 GLOBAL CITY CAR LEASE & 060809-4 35.36 GLOBAL CITY CAR LEASE & 060809-5 1040.89 GLOBAL CITY CAR LEASE & 060809-6 773.46 GLOBAL CITY CAR LEASE & 060809-7 641.14 GLOBAL CITY CAR LEASE & 060809-8 136.61 GLOBAL CITY CAR LEASE & 060909-10 45.54 GLOBAL CITY CAR LEASE & 060909-11 21.43 GLOBAL CITY CAR LEASE & 060909-4 45.54 GLOBAL CITY CAR LEASE & 060909-5 45 .54 GLOBAL CITY CAR LEASE & 060909-6 416.79 GLOBAL CITY CAR LEASE & 060909-7 169.82 GLOBAL CITY CAR LEASE & 060909-8 103.93 GLOBAL CITY CAR LEASE & 060909-9 1 864.18 GLOBAL CITY CAR LEASE & 061009-1 66.96 GLOBAL CITY CAR LEASE & 061009-12 51.96 GLOBAL CITY CAR LEASE & 061009-13 1 212.21 GLOBAL CITY CAR LEASE & 061009-14 51.96 GLOBAL CITY CAR LEASE & 061009-15 51.96 GLOBAL CITY CAR LEASE & 061009-16 45.54 GLOBAL CITY CAR LEASE & 061009- 17 63.75 GLOBAL CITY CAR LEASE & 061009- 18 75.54 GLOBAL CITY CAR LEASE & 061009-2 91.61 GLOBAL CITY CAR LEASE & 061009-4 45 .54 GLOBAL CITY CAR LEASE & 061009-6 805 .07 GLOBAL CITY CAR LEASE & 061009-7 1 849.18 GLOBAL CITY CAR LEASE & 061009-8 372.32 GLOBAL CITY CAR LEASE & 061009-9 66.96 GLOBAL CITY CAR LEASE & 061109 - 10 45.54 GLOBAL CITY CAR LEASE & 061109-11 120.00 GLOBAL CITY CAR LEASE & 061109 - 12 66.96 GLOBAL CITY CAR LEASE & 061109 - 13 48.75 GLOBAL CITY CAR LEASE & 061109-14 1 207.39 GLOBAL CITY CAR LEASE & 061109-15-A 58.39 GLOBAL CITY CAR LEASE & 061109-2 45.54 GLOBAL CITY CAR LEASE & 061109-4 31.07 GLOBAL CITY CAR LEASE & 061109-5 102.86 GLOBAL CITY CAR LEASE & 061109-7 681.86 GLOBAL CITY CAR LEASE & 061109-9 2 025.43 GLOBAL CITY CAR LEASE & 061209-1 257.68 GLOBAL CITY CAR LEASE & 061209-3 45 .54 GLOBAL CITY CAR LEASE & 061209-4 714.11 GLOBAL CITY CAR LEASE & 061209-6 63.75 GLOBAL CITY CAR LEASE & 061209-7 864 .00 GLOBAL CITY CAR LEASE & 061209-8 154.82 GLOBAL CITY CAR LEASE & 061209-9 994.07 GLOBAL CITY CAR LEASE & 061509-3 45.54 GLOBAL CITY CAR LEASE & 061509-4 31.07 061509-5 1153.61 63.75 1909.93 17

DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342 AnnexA SCHEDULE OF DISALLOWED INPUT VAT FOR THE THIRD QUARTER OF 2009 Disallowed Input VAT Registered Name of Supplier Exhibit No. Invoice Number 755.36 GLOBAL CllY CAR LEASE & 60.54 GLOBAL CllY CAR LEASE & 061509-6 48.75 GLOBAL CllY CAR LEASE & 061509-7 GLOBAL CllY CAR LEASE & 061509-8 805.50 GLOBAL CllY CAR LEASE & 061509-9 1502.04 GLOBAL CllY CAR LEASE & 061609-1 GLOBAL CllY CAR LEASE & 061609-10 31.07 GLOBAL CITY CAR LEASE & 061609-12 585.43 GLOBAL CllY CAR LEASE & 061609-13 GLOBAL CllY CAR LEASE & 061609-3 21.43 GLOBAL CllY CAR LEASE & 061609-4 1 227.32 GLOBAL CllY CAR LEASE & 061609-5 GLOBAL CITY CAR LEASE & 061609-6 862.50 GLOBAL CITY CAR LEASE & 061609-8 102.86 GLOBAL CITY CAR LEASE & 061709-1 176.79 GLOBAL CllY CAR LEASE & 061709-10 GLOBAL CITY CAR LEASE & 061709-11 26.79 GLOBAL CITY CAR LEASE & 061709-12 1 356.75 GLOBAL CITY CAR LEASE & 061709-14 GLOBAL CITY CAR LEASE & 061709-15 169.82 GLOBAL CITY CAR LEASE & 061709-2 94.29 GLOBAL CllY CAR LEASE & 061709-3 48.75 GLOBAL CllY CAR LEASE & 061709-4 653.04 GLOBAL CllY CAR LEASE & 061709-5 167.14 GLOBAL CITY CAR LEASE & 061709-6 840.43 GLOBAL CllY CAR LEASE & 061709-7 1 700.68 GLOBAL CITY CAR LEASE & 061709-8 1 052.14 GLOBAL CllY CAR LEASE & 061709-9 257.57 GLOBAL CITY CAR LEASE & 061809-1 688.71 GLOBAL CllY CAR LEASE & 061809-7 117.86 GLOBAL CITY CAR LEASE & 061809-8 120.00 GLOBAL CITY CAR LEASE & 061909-1 127.50 GLOBAL CllY CAR LEASE & 061909-17 1 355.79 GLOBAL CllY CAR LEASE & 061909-3 31.07 GLOBAL CITY CAR LEASE & 061909-4 563.04 GLOBAL CITY CAR LEASE & 061909-5 1433.79 GLOBAL CITY CAR LEASE & 090622-1 1058.89 GLOBAL CITY CAR LEASE & 090622-2 1 041.32 GLOBAL CllY CAR LEASE & 090622-3 1907.57 GLOBAL CllY CAR LEASE & 090622-5 1067.68 GLOBAL CITY CAR LEASE & 090622-6 1236.64 GLOBAL CllY CAR LEASE & 090622-7 188.04 GLOBAL CllY CAR LEASE & 090623-3 595 .61 GLOBAL CllY CAR LEASE & 090623-4 735.54 GLOBAL CITY CAR LEASE & 77.68 GLOBAL ONE SHUTTLE SERVICE 90730 938.46 GLOBE TELECOM 908201 928.93 GLOBE TELECOM 09-07160 156.96 GLOBE TELECOM BILL 34 1 321.07 GLOBE TELECOM BILL N0.33 1204.82 GLOBE TELECOM BILL 27 128.14 GLOBE TELECOM BILL 28 128.57 GLOBE TELECOM BILL N0.29 55.99 GLOBE TELECOM BILL 27 171.43 GLOBE TELECOM BILL 29 128.57 GLOBE TELECOM BILL N0.28 128.57 GLOBE TELECOM BILL 24 171.43 GLOBE TELECOM BILL 28 128.57 GLOBE TELECOM BILL NO 29 128.57 GLOBE TELECOM BILL N0.27 204.00 GLOBE TELECOM BILL 27 128.57 GLOBE TELECOM BILL NO 24 128.57 BILL NO 28 171.43 BILL NO 29 171.43 204.00 18 128.57 128.57

DEUTSCHE KNOWLEDGE SERVICES - CTA CASE NO. 8342 AnnexA SCHEDULE OF DISALLOWED INPUT VAT FOR THE THIRD QUARTER OF 2009 Disallowed Input VAT Registered Name of Supplier Exhibit 128.57 GLOBE TELECOM No. Invoice Number 128.57 GLOBE TELECOM 171.43 GLOBE TELECOM BILL NO 28 204.00 GLOBE TELECOM BILL NO 29 128.57 GLOBE TELECOM BILL NO. 27 128.57 GLOBE TELECOM 171.43 GLOBE TELECOM BILL 24 171.43 GLOBE TELECOM BILL 28 128.57 GLOBE TELECOM BILL NO 29 171.43 GLOBE TELECOM BILL N0.27 128.57 GLOBE TELECOM BILL 27 128.57 GLOBE TELECOM BILL 28 128.57 GLOBE TELECOM BILL 25 204.00 GLOBE TELECOM BILL 26 128.57 GLOBE TELECOM BILL NO 27 210.37 GLOBE TELECOM BILL 25 171.43 GLOBE TELECOM BILL NO 22 128.57 GLOBE TELECOM BILL NO 26 204.00 GLOBE TELECOM BILL N0.21 171.43 GLOBE TELECOM BILL N0.24 128.57 GLOBE TELECOM BILL 25 128.57 GLOBE TELECOM BILL NO 21 204 .00 GLOBE TELECOM BILL NO. 24 171.43 GLOBE TELECOM BILL N0.26 128.57 GLOBE TELECOM BILL 25 171.43 GLOBE TELECOM BILL NO 21 128.57 GLOBE TELECOM BILL N0.24 128.57 GLOBE TELECOM BILL N0.26 171.43 GLOBE TELECOM BILL 23 128.57 GLOBE TELECOM BILL 24 171.43 GLOBE TELECOM BILL N0.25 128.57 GLOBE TELECOM BILL 23 204.00 GLOBE TELECOM BILL N0.24 171.43 GLOBE TELECOM BILL 23 128.57 GLOBE TELECOM BILL 24 128.57 GLOBE TELECOM BILL 20 171.43 GLOBE TELECOM BILL 23 128.57 GLOBE TELECOM BILL 24 128.57 GLOBE TELECOM BILL N0.25 171.43 GLOBE TELECOM BILL 21 128.57 GLOBE TELECOM BILL 22 128.57 GLOBE TELECOM BILL N0.23 171.43 GLOBE TELECOM BILL 21 128.57 GLOBE TELECOM BILL NO 23 171.43 GLOBE TELECOM BILL N0.22 128.57 GLOBE TELECOM BILL 19 128.57 GLOBE TELECOM BILL 20 128.57 GLOBE TELECOM BILL 19 171.43 GLOBE TELECOM BILL 20 128.57 GLOBE TELECOM BILL N0.21 128.57 GLOBE TELECOM BILL 19 171.43 GLOBE TELECOM BILL NO 18 128.57 GLOBE TELECOM BILL NO 20 171.43 GLOBE TELECOM BILL 19 128.57 GLOBE TELECOM BILL N0.18 128.57 GLOBE TELECOM BILL N0.20 171.43 GLOBE TELECOM BILL 18 128.57 GLOBE TELECOM BILL 19 128.57 GLOBE TELECOM BILL N0.20 171.43 GLOBE TELECOM BILL 18 128.57 GLOBE TELECOM BILL NO 19 128.57 GLOBE TELECOM BILL N0.20 BILL 18 BILL 19 BILL 20 19

DEUTSCHE KNOWLEDGE SERVICES - CTA CASE NO. 8342 AnnexA SCHEDULE OF DISALLOWED INPUT VAT FOR THE THIRD QUARTER OF 2009 Disallowed Input VAT Registered Name of Supplier Exhibit 128.57 GLOBE TELECOM No. Invoice Number 171.43 GLOBE TELECOM 128.57 GLOBE TELECOM BILL 15 171.43 GLOBE TELECOM BILL NO 14 128.57 GLOBE TELECOM BILL N0.16 128.57 GLOBE TELECOM BILL NO 14 171.43 GLOBE TELECOM BILL N0.15 128.57 GLOBE TELECOM BILL NO 15 128.57 GLOBE TELECOM BILL N0.14 171.43 GLOBE TELECOM BILL NO 15 128.57 GLOBE TELECOM BILL NO 16 128.57 GLOBE TELECOM BILL N0.14 171.43 GLOBE TELECOM 171.43 GLOBE TELECOM BILL 15 128.57 GLOBE TELECOM BILL 16 128.57 GLOBE TELECOM BILL NO. 14 128.57 GLOBE TELECOM BILL 14 171.43 GLOBE TELECOM BILL 15 128.57 GLOBE TELECOM BILL N0.16 171.43 GLOBE TELECOM BILL 16 128.57 GLOBE TELECOM BILL NO. 14 128.57 GLOBE TELECOM BILL N0.15 171.43 GLOBE TELECOM BILL 14 128.57 GLOBE TELECOM BILL 15 171.43 GLOBE TELECOM BILL 16 128.57 GLOBE TELECOM BILL 14 128.57 GLOBE TELECOM BILL 15 171.43 GLOBE TELECOM BILL NO 14 128.57 GLOBE TELECOM BILL NO 15 128.57 GLOBE TELECOM BILL N0.16 171.43 GLOBE TELECOM BILL 14 128.57 GLOBE TELECOM BILL 15 128.57 GLOBE TELECOM BILL NO 16 171.43 GLOBE TELECOM BILL N0.14 128.57 GLOBE TELECOM BILL N0.15 171.43 GLOBE TELECOM BILL 15 171.43 GLOBE TELECOM BILL N0.14 128.57 GLOBE TELECOM BILL 14 171.43 GLOBE TELECOM BILL NO 13 128.57 GLOBE TELECOM BILL N0.13 171.43 GLOBE TELECOM BILL N0.14 128.57 GLOBE TELECOM BILL NO 13 128.57 GLOBE TELECOM BILL N0.14 128.57 GLOBE TELECOM BILL 13 128.57 GLOBE TELECOM BILL 14 128.57 GLOBE TELECOM BILL NO 13 171.43 GLOBE TELECOM BILL NO 14 128.57 GLOBE TELECOM BILL 13 128.57 GLOBE TELECOM BILL 14 171.43 GLOBE TELECOM BILL 12 128.57 GLOBE TELECOM BILL 13 128.57 GLOBE TELECOM BILL 14 128.57 GLOBE TELECOM BILL 12 128.57 GLOBE TELECOM BILL 14 171.43 GLOBE TELECOM BILL N0.13 171.43 GLOBE TELECOM BILL 13 128.57 GLOBE TELECOM BILL 14 128.57 GLOBE TELECOM BILL N0.12 257.14 GLOBE TELECOM BILL 12 192.86 GLOBE TELECOM BILL 13 128.57 GLOBE TELECOM BILL NO 14 171.43 GLOBE TELECOM BILL 11 BILL N0.12 BILL 11 BILL N0.10 20

DEUTSCHE KNOWLEDGE SERVICES - CTA CASE NO. 8342 AnnexA SCHEDULE OF DISALLOWED INPUT VAT FOR THE THIRD QUARTER OF 2009 Disallowed Input VAT Registered Name of Supplier Exhibit No. Invoice Number 128.57 GLOBE TELECOM 171.43 GLOBE TELECOM BILL N0.12 128.57 GLOBE TELECOM BILL 10 128.57 GLOBE TELECOM BILL 11 128.57 GLOBE TELECOM 171.43 GLOBE TELECOM BILL N0.12 128.57 GLOBE TELECOM BILL 11 171.43 GLOBE TELECOM 128.57 GLOBE TELECOM BILL N0.10 171.43 GLOBE TELECOM BILL NO 11 171.43 GLOBE TELECOM BILL NO.lO 128.57 GLOBE TELECOM 128.57 GLOBE TELECOM BILL 11 128.57 GLOBE TELECOM BILL NO 10 128.57 GLOBE TELECOM 171.43 GLOBE TELECOM BILL 10 128.57 GLOBE TELECOM BILL 11 128.57 GLOBE TELECOM BILL 12 171.43 GLOBE TELECOM BILL 12 171.43 GLOBE TELECOM BILL NO 11 128.57 GLOBE TELECOM BILL N0.10 128.57 GLOBE TELECOM BILL 11 128.57 GLOBE TELECOM BILL 12 171.43 GLOBE TELECOM BILL N0.10 128.57 GLOBE TELECOM BILL 10 171.43 GLOBE TELECOM BILL 12 128.57 GLOBE TELECOM BILL NO 11 128.57 GLOBE TELECOM BILL NO 11 128.57 GLOBE TELECOM BILL N0.10 128.57 GLOBE TELECOM BILL N0.12 128.57 GLOBE TELECOM BILL 10 128.57 GLOBE TELECOM BILL NO 11 128.57 GLOBE TELECOM BILL NO 12 128.57 GLOBE TELECOM BILL 11 171.43 GLOBE TELECOM BILL NO 12 128.57 GLOBE TELECOM BILL 11 128.57 GLOBE TELECOM BILL 12 128.57 GLOBE TELECOM BILL 11 128.57 GLOBE TELECOM BILL 12 171.43 GLOBE TELECOM BILL 10 128.57 GLOBE TELECOM BILL 12 128.57 GLOBE TELECOM BILL N0.11 171.43 GLOBE TELECOM BILL 10 171.43 GLOBE TELECOM BILL N0.11 128.57 GLOBE TELECOM BILL N0.9 128.57 GLOBE TELECOM BILL 11 128.57 GLOBE TELECOM BILL NO 10 171.43 GLOBE TELECOM BILL N0.9 128.57 GLOBE TELECOM BILL 9 128.57 GLOBE TELECOM BILL NO 10 171.43 GLOBE TELECOM BILL N0.11 128.57 GLOBE TELECOM BILL 11 128.57 GLOBE TELECOM BILL NO 9 128.57 GLOBE TELECOM BILL N0.10 171.43 GLOBE TELECOM BILL 11 128.57 GLOBE TELECOM BILL 9 128.57 GLOBE TELECOM BILL NO.lO 171.43 GLOBE TELECOM BILL 10 171.43 GLOBE TELECOM BILL 11 128.57 GLOBE TELECOM BILL 9 128.57 GLOBE TELECOM BILL NO 11 128.57 GLOBE TELECOM BILL N0.10 BILL N0.9 BILL 9 BILL N0.10 BILL N0.11 BILL 11 21

DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342 Annex A SCHEDULE OF DISALLOWED INPUT VAT FOR THE THIRD QUARTER OF 2009 Disallowed Input VAT Registered Name of Supplier Exhibit No. Invoice Number 171.43 GLOBE TELECOM 128.57 GLOBE TELECOM BILL 9 128.57 GLOBE TELECOM BILL N0.10 171.43 GLOBE TELECOM 128.57 GLOBE TELECOM BILL 10 128.57 GLOBE TELECOM BILL 8 171.43 GLOBE TELECOM BILL N0.9 128.57 GLOBE TELECOM BILL 10 171.43 GLOBE TELECOM BILL 8 128.57 GLOBE TELECOM BILL NO 9 272.00 GLOBE TELECOM BILL 8 128.57 GLOBE TELECOM BILL 9 GLOBE TELECOM BILL 7 87.21 GLOBE TELECOM BILL 9 171.43 GLOBE TELECOM BILL N0.8 128.57 GLOBE TELECOM BILL 7 128.57 GLOBE TELECOM BILL NO 9 128.57 GLOBE TELECOM BILL N0.8 128.57 GLOBE TELECOM BILL 8 171.43 GLOBE TELECOM BILL NO 9 128.57 GLOBE TELECOM BILL N0.7 171.43 GLOBE TELECOM BILL 8 128.57 GLOBE TELECOM BILL N0.7 128.57 GLOBE TELECOM BILL 8 192.86 GLOBE TELECOM BILL 9 192.86 GLOBE TELECOM BILL N0.7 128.57 GLOBE TELECOM BILL 7 128.57 GLOBE TELECOM BILL 8 306.00 GLOBE TELECOM BILL N0.9 128.57 GLOBE TELECOM BILL 7 GLOBE TELECOM BILL 9 87.21 GLOBE TELECOM BILL N0.8 128.57 GLOBE TELECOM BILL 8 128.57 GLOBE TELECOM BILL 9 128.57 GLOBE TELECOM BILL 8 192.86 GLOBE TELECOM BILL NO. 7 128.57 GLOBE TELECOM BILL 8 128.57 GLOBE TELECOM BILL 9 192.86 GLOBE TELECOM BILL N0.7 128.57 GLOBE TELECOM BILL 8 128.57 GLOBE TELECOM BILL 9 128.57 GLOBE TELECOM BILL N0.8 128.57 GLOBE TELECOM BILL 8 128.57 GLOBE TELECOM BILL N0.9 128.57 GLOBE TELECOM BILL NO 8 128.57 GLOBE TELECOM BILL N0.9 128.57 GLOBE TELECOM BILL N0.8 128.57 GLOBE TELECOM BILL N0.9 192.86 GLOBE TELECOM BILL 7 128.57 GLOBE TELECOM BILL N0.8 128.57 GLOBE TELECOM BILL N0.9 192.86 GLOBE TELECOM BILL 7 128.57 GLOBE TELECOM BILL 8 128.57 GLOBE TELECOM BILL 9 192.86 GLOBE TELECOM BILL 7 128.57 GLOBE TELECOM BILL 8 128.57 GLOBE TELECOM BILL 9 192.86 GLOBE TELECOM BILL 7 128.57 GLOBE TELECOM BILL 8 128.57 GLOBE TELECOM BILL 9 192.86 GLOBE TELECOM BILL NO.7 128.57 GLOBE TELECOM BILL N0.8 204.00 BILL 4 204.00 BILL 5 22

DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342 AnnexA SCHEDULE OF DISALLOWED INPUT VAT FOR THE THIRD QUARTER OF 2009 Disallowed Input VAT Registered Name of Supplier Exhibit No. Invoice Number 192.86 GLOBE TELECOM 128.57 GLOBE TELECOM BILL 7 128.57 GLOBE TELECOM BILL 9 282.97 GLOBE TELECOM BILL NO 8 204.00 GLOBE TELECOM BILL 8 204.00 GLOBE TELECOM BILL NO 9 192.86 GLOBE TELECOM BILL N0.4 128.57 GLOBE TELECOM BILL 7 128.57 GLOBE TELECOM BILL NO 8 128.57 GLOBE TELECOM BILL NO 9 128.57 GLOBE TELECOM BILL NO 8 128.57 GLOBE TELECOM BILL NO 9 128.57 GLOBE TELECOM BILL 8 171.43 GLOBE TELECOM BILL NO 7 171.43 GLOBE TELECOM BILL N0.6 128.57 GLOBE TELECOM BILL 6 128.57 GLOBE TELECOM BILL 7 171.43 GLOBE TELECOM BILL 8 128.57 GLOBE TELECOM BILL 6 128.57 GLOBE TELECOM BILL NO 7 204.00 GLOBE TELECOM BILL NO 8 171.43 GLOBE TELECOM BILL N0.3 128.57 GLOBE TELECOM BILL 6 128.57 GLOBE TELECOM BILL 8 171.43 GLOBE TELECOM BILL N0.7 128.57 GLOBE TELECOM BILL 6 128.57 GLOBE TELECOM BILL 7 128.57 GLOBE TELECOM BILL NO 8 128.57 GLOBE TELECOM BILL 7 171.43 GLOBE TELECOM BILL NO 8 128.57 GLOBE TELECOM BILL 6 128.57 GLOBE TELECOM BILL NO 7 171.43 GLOBE TELECOM BILL NO 8 128.57 GLOBE TELECOM BILL 5 128.57 GLOBE TELECOM BILL 6 128.57 GLOBE TELECOM BILL NO 7 171.43 GLOBE TELECOM BILL NO 7 128.57 GLOBE TELECOM BILL N0.5 490.67 GLOBE TELECOM BILL N0.6 192.86 GLOBE TELECOM BILL 1 128.57 GLOBE TELECOM BILL 4 128.57 GLOBE TELECOM BILL NO 5 490.67 GLOBE TELECOM BILL N0.6 490.67 GLOBE TELECOM BILL NO 1 204.00 GLOBE TELECOM BILL 1 306.00 GLOBE TELECOM BILL 2 128.57 GLOBE TELECOM BILL 4 GLOBE TELECOM BILL 6 87.21 GLOBE TELECOM BILL N0.5 490.67 GLOBE TELECOM BILL 1 204.00 GLOBE TELECOM BILL 2 192.86 GLOBE TELECOM BILL 4 128.57 GLOBE TELECOM BILL 6 128.57 GLOBE TELECOM BILL NO 5 192.86 GLOBE TELECOM BILL 4 128.57 GLOBE TELECOM BILL 6 128.57 GLOBE TELECOM BILL NO 5 490.67 GLOBE TELECOM BILL N0.1 128.57 GLOBE TELECOM BILL 6 490.67 GLOBE TELECOM BILL NO 1 490 .67 GLOBE TELECOM BILL 1 192.86 GLOBE TELECOM BILL 4 128.57 BILL 5 23

DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342 Annex A SCHEDULE OF DISALLOWED INPUT VAT FOR THE THIRD QUARTER OF 2009 Disallowed Input VAT Registered Name of Supplier Exhibit No. Invoice Number 128.57 GLOBE TELECOM 128.57 GLOBE TELECOM BILL 6 128.57 GLOBE TELECOM BILL 5 192.86 GLOBE TELECOM BILL 6 128.57 GLOBE TELECOM BILL 3 128.57 GLOBE TELECOM BILL NO 4 128.57 GLOBE TELECOM BILL N0.5 128.57 GLOBE TELECOM BILL N0.4 128.57 GLOBE TELECOM BILL N0.5 128.57 GLOBE TELECOM BILL N0.4 529.88 GLOBE TELECOM BILL N0.5 389.50 GLOBE TELECOM BILL 2 551.96 GLOBE TELECOM BILL 3 592.64 GLOBE TELECOM BILL NO 1 911.51 GLOBE TELECOM BILL 3 357.49 GLOBE TELECOM BILL N0.2 321.43 GLOBE TELECOM BILL NO 3 707.21 GLOBE TELECOM BILL NO 3 214.29 GLOBE TELECOM BILL N0.2 320.00 GLOBE TELECOM BILL NO 3 214.29 GLOBE TELECOM BILL N0.2 320.00 GLOBE TELECOM BILL NO 3 214.29 GLOBE TELECOM BILL N0.2 320.00 GLOBE TELECOM BILL 3 320.00 GLOBE TELECOM BILL N0.2 214.29 GLOBE TELECOM BILL 2 214.29 GLOBE TELECOM BILL 4 214.29 GLOBE TELECOM BILL NO 3 320.00 GLOBE TELECOM BILL 3 320.00 GLOBE TELECOM ILL 2 214.29 GLOBE TELECOM BILL 2 214.29 GLOBE TELECOM BILL 3 320.00 GLOBE TELECOM BILL 3 320 .00 GLOBE TELECOM BILL N0.2 214 .29 GLOBE TELECOM BILL 2 320 .00 GLOBE TELECOM BILL NO 3 214 .29 GLOBE TELECOM BILL N0.2 320 .00 GLOBE TELECOM BILL N0.3 214.29 GLOBE TELECOM BILL 2 320.00 GLOBE TELECOM BILL 3 214.29 GLOBE TELECOM BILL 2 214.29 GLOBE TELECOM BILL 3 320.00 GLOBE TELECOM BILL 3 342.17 GLOBE TELECOM BILL N0.2 214.29 GLOBE TELECOM BILL 1 214.29 GLOBE TELECOM BILL 2 128.57 GLOBE TELECOM BILL N0.3 312.44 GLOBE TELECOM BILL 2 128.57 GLOBE TELECOM BILL NO 1 128.57 GLOBE TELECOM BILL NO 3 312.44 GLOBE TELECOM BILL 3 128.57 GLOBE TELECOM BILL NO 1 128.57 GLOBE TELECOM BILL N0.2 128.57 GLOBE TELECOM BILL 2 312.44 GLOBE TELECOM BILL 3 128.57 GLOBE TELECOM BILL NO 1 128.57 GLOBE TELECOM BILL 2 312.44 GLOBE TELECOM BILL 3 128.57 GLOBE TELECOM BILL NO 1 312.44 GLOBE TELECOM BILL 3 128.57 GLOBE TELECOM BILL NO 1 128.57 GLOBE TELECOM BILL N0.2 BILL 2 24

DEUTSCHE KNOWLEDGE SERVICES - CTA CASE NO. 8342 AnnexA SCHEDULE OF DISALLOWED INPUT VAT FOR THE THIRD QUARTER OF 2009 Disallowed Input VAT Registered Name of Supplier Exhibit 128.57 GLOBE TELECOM No. Invoice Number 312.44 GLOBE TELECOM 312.44 GLOBE TELECOM BILL 3 128.57 GLOBE TELECOM BILL NO 1 128.57 GLOBE TELECOM BILL NO 1 128.57 GLOBE TELECOM BILL NO 3 312.44 GLOBE TELECOM BILL N0.2 128.57 GLOBE TELECOM 128.57 GLOBE TELECOM BILL 3 128.57 GLOBE TELECOM BILL NO 1 342.48 GLOBE TELECOM BILL N0.2 321.43 GLOBE TELECOM 216.43 GLOBE TELECOM BILL 3 376.54 GLOBE TELECOM BILL N0.2 530.53 GLOBE TELECOM 321.43 GLOBE TELECOM BILL 3 530.53 GLOBE TELECOM BILL N0.2 321.43 GLOBE TELECOM 195.07 GLOBE TELECOM BILL 2 128.57 GLOBE TELECOM BILL NO 1 195.07 GLOBE TELECOM BILL N0.1 128.57 GLOBE TELECOM BILL N0.2 128.57 GLOBE TELECOM BILL NO 1 195.07 GLOBE TELECOM BILL NO 2 195.07 GLOBE TELECOM 128.57 GLOBE TELECOM BILL 1 195.07 GLOBE TELECOM BILL NO 2 128.57 GLOBE TELECOM BILL NO 1 128.57 GLOBE TELECOM BILL N0.2 195.07 GLOBE TELECOM 186.64 GLOBE TELECOM BILL 2 128.57 GLOBE TELECOM BILL NO 1 128.57 GLOBE TELECOM 186.64 GLOBE TELECOM BILL 1 186.64 GLOBE TELECOM BILL 2 128.57 GLOBE TELECOM BILL NO 1 186.64 GLOBE TELECOM BILL N0.2 128.57 GLOBE TELECOM BILL 2 456.22 GLOBE TELECOM BILL NO 1 128.57 GLOBE TELECOM BILL 1 153.46 GLOBE TELECOM BILL 2 128.57 GLOBE TELECOM BILL 2 128.57 GLOBE TELECOM BILL NO 1 153.46 GLOBE TELECOM BILL NO 1 128.57 GLOBE TELECOM BILL N0.2 153.46 GLOBE TELECOM BILL 1 153.46 GLOBE TELECOM BILL 2 128.57 GLOBE TELECOM BILL N0.1 153.46 GLOBE TELECOM BILL NO 2 128.57 GLOBE TELECOM BILL 1 153.46 GLOBE TELECOM BILL N0.2 128.57 GLOBE TELECOM BILL 2 373.27 GLOBE TELECOM BILL NO 1 373.27 GLOBE TELECOM BILL 2 559.91 GLOBE TELECOM BILL NO 1 178.34 GLOBE TELECOM BILL 1 314.28 GLOBE TELECOM BILL 2 214.29 GLOBE TELECOM BILL NO 1 214.29 GLOBE TELECOM BILL N0.2 257.14 GLOBE TELECOM BILL NO 1 214.29 GLOBE TELECOM BILL NO 2 153.46 GLOBE TELECOM BILL NO 1 BILL NO 1 BILL N0.1 BILL NO 1 BILL 1 BILL NO 2 BILL N0.3 BILL 1 BILL 2 BILL 1 25

DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342 AnnexA SCHEDULE OF DISALLOWED INPUT VAT FOR THE THIRD QUARTER OF 2009 Disallowed Input VAT Registered Name of Supplier Exhibit 128.57 GLOBE TELECOM No. Invoice Number 171.43 GLOBE TELECOM 128.57 GLOBE TELECOM BILL 24 128.57 GLOBE TELECOM BILL N0.23 171.43 GLOBE TELECOM BILL N0.25 128.57 GLOBE TELECOM 171.43 GLOBE TELECOM BILL 24 128.57 GLOBE TELECOM BILL N0.23 128.57 GLOBE TELECOM BILL N0.25 128.57 GLOBE TELECOM 128.57 GLOBE TELECOM BILL 22 128.57 GLOBE TELECOM BILL NO 23 128.57 GLOBE TELECOM BILL NO 24 171.43 GLOBE TELECOM BILL NO 24 128.57 GLOBE TELECOM BILL N0.23 128.57 GLOBE TELECOM 171.43 GLOBE TELECOM BILL 22 128.57 GLOBE TELECOM BILL NO 23 171.43 GLOBE TELECOM BILL N0.21 128.57 GLOBE TELECOM 128.57 GLOBE TELECOM BILL 22 171.43 GLOBE TELECOM BILL 23 128.57 GLOBE TELECOM BILL N0.21 171.43 GLOBE TELECOM BILL 22 128.57 GLOBE TELECOM BILL NO 21 128.57 GLOBE TELECOM BILL NO 23 128.57 GLOBE TELECOM BILL NO 23 171.43 GLOBE TELECOM BILL NO. 21 128.57 GLOBE TELECOM BILL N0.22 272.00 GLOBE TELECOM BILL 21 GLOBE TELECOM BILL 22 87.21 GLOBE TELECOM BILL NO 23 128.57 GLOBE TELECOM BILL 18 128.57 GLOBE TELECOM BILL NO. 16 128.57 GLOBE TELECOM BILL N0.17 490.67 GLOBE TELECOM BILL 7 128.57 GLOBE TELECOM BILL 8 128.57 GLOBE TELECOM BILL NO 9 128.57 GLOBE TELECOM BILL N0.5 490.67 GLOBE TELECOM BILL N0.6 192.86 GLOBE TELECOM BI LL 1 128.57 GLOBE TELECOM BILL 5 128.57 GLOBE TELECOM BILL 6 923.05 GLOBE TELECOM BILL NO 5 535.71 GLOBE TELECOM BILL 1 923.39 GLOBE TELECOM BILL 4 321.43 GLOBE TELECOM BILL 6 214.29 GLOBE TELECOM BILL N0.5 214.29 GLOBE TELECOM BILL 2 214.29 GLOBE TELECOM 214.29 GLOBE TELECOM ILL 3 320.00 GLOBE TELECOM BILL NO 3 320.00 GLOBE TELECOM 214.29 GLOBE TELECOM BILL 2 320.00 GLOBE TELECOM BILL 3 214.29 GLOBE TELECOM BILL 3 320.00 GLOBE TELECOM BILL 3 214.29 GLOBE TELECOM BILL 3 320.00 GLOBE TELECOM BILL N0.2 214.29 GLOBE TELECOM BILL 2 320.00 GLOBE TELECOM BILL 3 214.29 GLOBE TELECOM BILL 2 319.36 BILL 3 BILL N0.2 BILL N0.3 BILL 2 BILL N0.3 BILL 2 BILL NO 3 BILL N0.2 26

DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342 Annex A SCHEDULE OF DISALLOWED INPUT VAT FOR THE THIRD QUARTER OF 2009 Disallowed Input VAT Registered Name of Supplier Exhibit No. Invoice Number 214.29 GLOBE TELECOM 320.00 GLOBE TELECOM BILL N0.3 214.29 GLOBE TELECOM BILL 2 320.00 GLOBE TELECOM BILL 3 214 .29 GLOBE TELECOM BILL 2 214.29 GLOBE TELECOM BILL 3 214.29 GLOBE TELECOM 355.99 GLOBE TELECOM BILL NO 2 355.99 GLOBE TELECOM BILL NO 3 214.29 GLOBE TELECOM BILL N0.1 214.29 GLOBE TELECOM 355.99 GLOBE TELECOM BILL 1 214.29 GLOBE TELECOM BILL 2 214.29 GLOBE TELECOM BILL NO 3 355.99 GLOBE TELECOM BILL 1 214.29 GLOBE TELECOM BILL NO 2 269.63 GLOBE TELECOM BILL NO 3 355.99 GLOBE TELECOM BILL 1 214 .29 GLOBE TELECOM BILL NO 3 214.29 GLOBE TELECOM BILL N0.2 214.29 GLOBE TELECOM BILL 1 214.29 GLOBE TELECOM BILL 2 342.17 GLOBE TELECOM BILL 3 342.17 GLOBE TELECOM BILL 2 214.29 GLOBE TELECOM BILL NO 3 214.29 GLOBE TELECOM BILL N0.1 312.44 GLOBE TELECOM BILL 1 128.57 GLOBE TELECOM BILL 2 128.57 GLOBE TELECOM BILL 3 312.44 GLOBE TELECOM BILL 1 128.57 GLOBE TELECOM BILL 2 128.57 GLOBE TELECOM BILL NO 3 128.57 GLOBE TELECOM BILL 1 312.44 GLOBE TELECOM BILL 2 128.57 GLOBE TELECOM BILL NO 3 128.57 GLOBE TELECOM BILL NO 3 128.57 GLOBE TELECOM BILL N0.1 312.44 GLOBE TELECOM BILL N0.2 128.57 GLOBE TELECOM BILL 3 128.57 GLOBE TELECOM BILL 2 312.44 GLOBE TELECOM BILL N0.1 312.44 GLOBE TELECOM BILL 2 128.57 GLOBE TELECOM BILL 3 128.57 GLOBE TELECOM BILL N0.1 128.57 GLOBE TELECOM BILL 1 312.44 GLOBE TELECOM BILL NO 3 128.57 GLOBE TELECOM BILL N0.2 128.57 GLOBE TELECOM BILL 3 312.44 GLOBE TELECOM BILL N0.1 128.57 GLOBE TELECOM BILL N0.2 128.57 GLOBE TELECOM BILL 2 128.57 GLOBE TELECOM BILL N0.1 312.44 GLOBE TELECOM BILL N0.3 312.44 GLOBE TELECOM BILL 2 128.57 GLOBE TELECOM BILL NO 3 128.57 GLOBE TELECOM BILL N0.1 128.57 GLOBE TELECOM BILL 1 128.57 GLOBE TELECOM BILL N0.2 312.44 GLOBE TELECOM BILL N0.3 312.44 GLOBE TELECOM BILL 2 128.57 GLOBE TELECOM BILL NO 3 128.57 GLOBE TELECOM BILL N0.1 BILL 1 BILL 3 BILL NO 2 27

DEUTSCHE KNOWLEDGE SERVICES - CTA CASE NO. 8342 Annex A SCHEDULE OF DISALLOWED INPUT VAT FOR THE THIRD QUARTER OF 2009 Disallowed Input VAT Registered Name of Supplier Exhibit No. Invoice Number 128.57 GLOBE TELECOM 128.57 GLOBE TELECOM BILL 2 312.44 GLOBE TELECOM BILL 3 312.44 GLOBE TELECOM BILL N0.1 128.57 GLOBE TELECOM BILL 1 128.57 GLOBE TELECOM BILL 2 128.57 GLOBE TELECOM BILL N0.3 312.44 GLOBE TELECOM BILL 3 128.57 GLOBE TELECOM BILL N0.1 128.57 GLOBE TELECOM BILL N0.2 128.57 GLOBE TELECOM BILL NO 2 312.44 GLOBE TELECOM BILL NO 3 128.57 GLOBE TELECOM BILL N0.1 128.57 GLOBE TELECOM BILL 2 312.44 GLOBE TELECOM BILL 3 128.57 GLOBE TELECOM BILL N0.1 312.44 GLOBE TELECOM BILL NO 3 128.57 GLOBE TELECOM BILL N0.1 128.57 GLOBE TELECOM BILL N0.2 128.57 GLOBE TELECOM BILL 3 312.44 GLOBE TELECOM BILL NO 2 312.44 GLOBE TELECOM BILL N0.1 128.57 GLOBE TELECOM BILL N0.1 128.57 GLOBE TELECOM BILL N0.2 128.57 GLOBE TELECOM BILL N0.3 128.57 GLOBE TELECOM BILL 3 312.44 GLOBE TELECOM BILL NO 2 414.18 GLOBE TELECOM BILL N0.1 368.05 GLOBE TELECOM BILL N0.1 294.63 GLOBE TELECOM BILL N0.2 385.71 GLOBE TELECOM BILL N0.3 321.43 GLOBE TELECOM BILL 1 321.43 GLOBE TELECOM BILL 3 530.53 GLOBE TELECOM BILL NO 2 528.39 GLOBE TELECOM BILL NO 1 195.07 GLOBE TELECOM BILL N0.2 128.57 GLOBE TELECOM BILL 1 128.57 GLOBE TELECOM BILL 2 186.64 GLOBE TELECOM BILL 2 186.64 GLOBE TELECOM BILL N0.1 128.57 GLOBE TELECOM BILL 1 304 .15 GLOBE TELECOM BILL 2 304.15 GLOBE TELECOM BILL N0.1 290.32 GLOBE TELECOM BILL 1 290 .32 GLOBE TELECOM BILL 1 128.57 GLOBE TELECOM BILL 2 153.46 GLOBE TELECOM BILL NO 2 128.57 GLOBE TELECOM BILL N0.1 153.46 GLOBE TELECOM BILL NO 2 128.57 GLOBE TELECOM BILL N0.1 153.46 GLOBE TELECOM BILL 2 128.57 GLOBE TELECOM BILL N0.1 153.46 GLOBE TELECOM BILL 2 370.59 GLOBE TELECOM BILL N0.1 434.33 GLOBE TELECOM BILL 1 373.27 GLOBE TELECOM BILL 1 178.34 GLOBE TELECOM BILL N0.1 178.34 GLOBE TELECOM BILL 1 178.34 GLOBE TELECOM BILL N0.1 178.34 GLOBE TELECOM BILL N0.1 178.34 GLOBE TELECOM BILL N0.1 178.34 GLOBE TELECOM BILL 1 BILL 1 28

DEUTSCHE KNOWLEDGE SERVICES - CTA CASE NO. 8342 Annex A SCHEDULE OF DISALLOWED INPUT VAT FOR THE THIRD QUARTER OF 2009 Disallowed Input VAT Registered Name of Supplier Exhibit No. Invoice Number 165.90 GLOBE TELECOM 165 .90 GLOBE TELECOM BILL 1 165.90 GLOBE TELECOM BILL 1 165.90 GLOBE TELECOM BILL N0.1 165.90 GLOBE TELECOM BILL N0.1 145.16 GLOBE TELECOM BILL 1 145.16 GLOBE TELECOM BILL N0.1 145.16 GLOBE TELECOM BILL 1 145.16 GLOBE TELECOM BILL N0.1 145.16 GLOBE TELECOM BILL 1 (32 871.43) GOUDIE ASSOCIATES MANILA LTD. BILL 1 32 871.43 GOUDIE ASSOCIATES MANILA LTD. 3902BINV 4/7500 3 177.86 GOUDIE ASSOCIATES MANILA LTD. 3902BINV4/7500 5 072.57 GOUDIE ASSOCIATES MANILA LTD. 3997 01 REV 1 25 109.42 HEADSTRONG PHIUPPINES INC. 3997 02 REV 1 31 301.64 HEADSTRONG PHIUPPINES INC. 18 259.29 HEADSTRONG PHILIPPINES INC. 120 15 071.16 HEADSTRONG PHILIPPINES INC. 121 34 603.20 HEADSTRONG PHILIPPINES INC. 122 25 750.55 HEADSTRONG PHILIPPINES INC. 123 20 185.20 HEADSTRONG PHILIPPINES INC. 182 33 738.12 HEADSTRONG PHILIPPINES INC. 183 19 905.19 HEADSTRONG PHILIPPINES INC. 184 20 006.25 HEADSTRONG PHILIPPINES INC. 186 31 665.82 HEADSTRONG PHILIPPINES INC. 000000190-RECLAS 22 793.64 HEADSTRONG PHILIPPINES INC. 000000191-RECLAS 36 541.26 HEADSTRONG PHILIPPINES INC. 209 28 623.99 HEADSTRONG PHILIPPINES INC. 212 23 420.67 HEADSTRONG PHILIPPINES INC. 219 (21462.00) HEADSTRONG PHILIPPINES INC. 220 (36 544.80) HEADSTRONG PHILIPPINES INC. 221 (39 244.68) HEADSTRONG PHILIPPINES INC. CM 000000048 33 816.92 IBM SOLUTIONS DELIVERY INC. CM 000000049 113.49 INNOVE COMMUNICATIONS INC CM 000000066 152.18 INNOVE COMMUNICATIONS INC 3X3415 174.56 INNOVE COMMUNICATIONS INC BILL 1 170.08 INNOVE COMMUNICATIONS INC BILL 1 148.66 INNOVE COMMUNICATIONS INC BILL 1 157.25 INNOVE COMMUNICATIONS INC BILL 1 157.25 INNOVE COMMUNICATIONS INC BILL 1 143.37 INNOVE COMMUNICATIONS INC BILL 1 152.62 INNOVE COMMUNICATIONS INC BILL 1 147.70 INNOVE COMMUNICATIONS INC BILL 1 215 .29 INNOVE COMMUNICATIONS INC BILL 1 161.58 INNOVE COMMUNICATIONS INC BILL 1 148.00 INNOVE COMMUNICATIONS INC BILL 1 161.88 INNOVE COMMUNICATIONS INC BILL 1 295.99 INNOVE COMMUNICATIONS INC BILL 1 152.62 INNOVE COMMUNICATIONS INC BILL 1 166.50 INNOVE COMMUNICATIONS INC BILL 1 143.37 INNOVE COMMUNICATIONS INC BILL NO 1 207.38 INNOVE COMMUNICATIONS INC BILL NO 1 147.70 INNOVE COMMUNICATIONS INC BILL NO 1 161.13 INNOVE COMMUNICATIONS INC BILL NO 1 165.60 INNOVE COMMUNICATIONS INC BILL NO 1 156.65 INNOVE COMMUNICATIONS INC BILL NO 1 165.60 INNOVE COMMUNICATIONS INC BILL NO 1 170.08 INNOVE COMMUNICATIONS INC BILL NO 1 490.67 INNOVE COMMUNICATIONS INC BILL NO 1 138.75 INNOVE COMMUNICATIONS INC BILL NO 1 138.75 INNOVE COMMUNICATIONS INC BILL NO 1 138.75 INNOVE COMMUNICATIONS INC BILL 10 BILL 10 BILL 10 29

DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342 AnnexA SCHEDULE OF DISALLOWED INPUT VAT FOR THE THIRD QUARTER OF 2009 Disallowed Input VAT Registered Name of Supplier Exhibit No. Invoice Number 138.75 INNOVE COMMUNICATIONS INC 129.63 INNOVE COMMUNICATIONS INC BILL 10 138.75 INNOVE COMMUNICATIONS INC BILL 10 138.75 INNOVE COMMUNICATIONS INC BILL 10 138.75 INNOVE COMMUNICATIONS INC BILL 10 138.75 INNOVE COMMUNICATIONS INC BILL 10 160.18 INNOVE COMMUNICATIONS INC BILL 10 160.18 INNOVE COMMUNICATIONS INC BILL 11 160.18 INNOVE COMMUNICATIONS INC BILL 11 138.75 INNOVE COMMUNICATIONS INC BILL 11 138.75 INNOVE COMMUNICATIONS INC BILL 11 138.75 INNOVE COMMUNICATIONS INC BILL 11 138.75 INNOVE COMMUNICATIONS INC BILL 11 138.75 INNOVE COMMUNICATIONS INC BILL 11 160.18 INNOVE COMMUNICATIONS INC BILL 11 139.11 INNOVE COMMUNICATIONS INC BILL NO 11 138.75 INNOVE COMMUNICATIONS INC BILL NO 11 102.25 INNOVE COMMUNICATIONS INC BILL NO 11 160.18 INNOVE COMMUNICATIONS INC BILL NO 12 160.18 INNOVE COMMUNICATIONS INC BILL NO 12 160.18 INNOVE COMMUNICATIONS INC BILL 13 160.18 INNOVE COMMUNICATIONS INC BILL 13 160.18 INNOVE COMMUNICATIONS INC BILL NO 13 160.18 INNOVE COMMUNICATIONS INC BILL NO 13 106.61 INNOVE COMMUNICATIONS INC BILL NO 14 149.65 INNOVE COMMUNICATIONS INC BILL 15 160.18 INNOVE COMMUNICATIONS INC BILL NO 15 106.61 INNOVE COMMUNICATIONS INC BILL 16 138.75 INNOVE COMMUNICATIONS INC BILL 16 160.18 INNOVE COMMUNICATIONS INC BILL 18 138.75 INNOVE COMMUNICATIONS INC BILL 18 160.18 INNOVE COMMUNICATIONS INC BILL 19 138.75 INNOVE COMMUNICATIONS INC BILL 19 138.75 INNOVE COMMUNICATIONS INC BILL 2 138.75 INNOVE COMMUNICATIONS INC BILL 2 138.75 INNOVE COMMUNICATIONS INC BILL 2 139.18 INNOVE COMMUNICATIONS INC BILL 2 138.75 INNOVE COMMUNICATIONS INC BILL 2 115.94 INNOVE COMMUNICATIONS INC BILL 2 134.19 INNOVE COMMUNICATIONS INC BILL 2 138.75 INNOVE COMMUNICATIONS INC BILL 2 138.75 INNOVE COMMUNICATIONS INC BILL 2 138.75 INNOVE COMMUNICATIONS INC BILL 2 138.75 INNOVE COMMUNICATIONS INC BILL 2 129.63 INNOVE COMMUNICATIONS INC BILL 2 138.75 INNOVE COMMUNICATIONS INC BILL 2 138.75 INNOVE COMMUNICATIONS INC BILL 2 INNOVE COMMUNICATIONS INC BILL 2 88.57 INNOVE COMMUNICATIONS INC BILL 2 129.63 INNOVE COMMUNICATIONS INC BILL 2 INNOVE COMMUNICATIONS INC BILL 2 70.33 INNOVE COMMUNICATIONS INC BILL 2 138.75 INNOVE COMMUNICATIONS INC BILL 2 138.75 INNOVE COMMUNICATIONS INC BILL 2 138.75 INNOVE COMMUNICATIONS INC BILL 2 138.75 INNOVE COMMUNICATIONS INC BILL 2 138.75 INNOVE COMMUNICATIONS INC BILL 2 138.75 INNOVE COMMUNICATIONS INC BILL 2 138.75 INNOVE COMMUNICATIONS INC BILL 2 138.75 INNOVE COMMUNICATIONS INC BILL NO 2 138.75 INNOVE COMMUNICATIONS INC BILL NO 2 138.75 INNOVE COMMUNICATIONS INC BILL NO 2 138.75 BILL NO 2 138.75 30

DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342 AnnexA SCHEDULE OF DISALLOWED INPUT VAT FOR THE THIRD QUARTER OF 2009 Disallowed Input VAT Registered Name of Supplier Exhibit No. Invoice Number 138.75 INNOVE COMMUNICATIONS INC 139.11 INNOVE COMMUNICATIONS INC BILL 20 160.18 INNOVE COMMUNICATIONS INC BILL 20 19 387.20 INNOVE COMMUNICATIONS INC BILL 20 19 387.20 INNOVE COMMUNICATIONS INC BILL NO 20 129.63 INNOVE COMMUNICATIONS INC BILL 21 149.65 INNOVE COMMUNICATIONS INC BILL 21 160.18 INNOVE COMMUNICATIONS INC BILL 22 160.18 INNOVE COMMUNICATIONS INC BILL 23 160.18 INNOVE COMMUNICATIONS INC BILL NO 23 138.75 INNOVE COMMUNICATIONS INC BILL 24 138.75 INNOVE COMMUNICATIONS INC BILL 3 4 800.00 INNOVE COMMUNICATIONS INC BILL 3 115.94 INNOVE COMMUNICATIONS INC BILL 3 129.63 INNOVE COMMUNICATIONS INC BILL 3 138.75 INNOVE COMMUNICATIONS INC BILL 3 138.75 INNOVE COMMUNICATIONS INC BILL 3 138.75 INNOVE COMMUNICATIONS INC BILL 3 138.75 INNOVE COMMUNICATIONS INC BILL 3 138.75 INNOVE COMMUNICATIONS INC BILL 3 138.75 INNOVE COMMUNICATIONS INC BILL 3 138.75 INNOVE COMMUNICATIONS INC BILL 3 138.75 INNOVE COMMUNICATIONS INC BILL 3 138.75 INNOVE COMMUNICATIONS INC BILL 3 138.75 INNOVE COMMUNICATIONS INC BILL 3 138.75 INNOVE COMMUNICATIONS INC BILL 3 129.63 INNOVE COMMUNICATIONS INC BILL NO 3 138.75 INNOVE COMMUNICATIONS INC BILL NO 3 138.75 INNOVE COMMUNICATIONS INC BILL NO 3 138.75 INNOVE COMMUNICATIONS INC BILL NO 4 138.75 INNOVE COMMUNICATIONS INC BILL NO 4 138.75 INNOVE COMMUNICATIONS INC BILL NO 4 138.75 INNOVE COMMUNICATIONS INC BILL 4 138.75 INNOVE COMMUNICATIONS INC BILL 4 138.75 INNOVE COMMUNICATIONS INC BILL 4 138.75 INNOVE COMMUNICATIONS INC BILL 4 138.75 INNOVE COMMUNICATIONS INC BILL 4 138.75 INNOVE COMMUNICATIONS INC BILL 4 138.75 INNOVE COMMUNICATIONS INC BILL 4 138.75 INNOVE COMMUNICATIONS INC BILL 4 138.75 INNOVE COMMUNICATIONS INC BILL 4 26 260.08 INNOVE COMMUNICATIONS INC BILL 4 138.75 INNOVE COMMUNICATIONS INC BILL 5 138.75 INNOVE COMMUNICATIONS INC BILL 5 138.75 INNOVE COMMUNICATIONS INC BILL 5 138.75 INNOVE COMMUNICATIONS INC BILL NO 5 134.19 INNOVE COMMUNICATIONS INC BILL NO 6 138.75 INNOVE COMMUNICATIONS INC BILL NO 6 138.75 INNOVE COMMUNICATIONS INC BILL NO 6 138.75 INNOVE COMMUNICATIONS INC BILL NO 6 26 260.08 INNOVE COMMUNICATIONS INC BILL 6 138.75 INNOVE COMMUNICATIONS INC BILL 6 138.75 INNOVE COMMUNICATIONS INC BILL 6 138.75 INNOVE COMMUNICATIONS INC BILL 6 138.75 INNOVE COMMUNICATIONS INC BILL 6 138.75 INNOVE COMMUNICATIONS INC BILL 7 138.75 INNOVE COMMUNICATIONS INC BILL 7 138.75 INNOVE COMMUNICATIONS INC BILL 7 138.75 INNOVE COMMUNICATIONS INC BILL 7 138.75 INNOVE COMMUNICATIONS INC BILL 7 138.75 INNOVE COMMUNICATIONS INC BILL 7 138.75 INNOVE COMMUNICATIONS INC BILL 7 BILL 7 31

DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342 Annex A SCHEDULE OF DISALLOWED INPUT VAT FOR THE THIRD QUARTER OF 2009 Disallowed Input VAT Registered Name of Supplier Exhibit No. Invoice Number 138.75 INNOVE COMMUNICATIONS INC 138.75 INNOVE COMMUNICATIONS INC BILL 7 138.75 INNOVE COMMUNICATIONS INC BILL 7 138.75 INNOVE COMMUNICATIONS INC BILL 8 138.75 INNOVE COMMUNICATIONS INC BILL 8 138.75 INNOVE COMMUNICATIONS INC BILL 8 138.75 INNOVE COMMUNICATIONS INC BILL 8 138.75 INNOVE COMMUNICATIONS INC BILL 8 146.79 INNOVE COMMUNICATIONS INC BILL 8 138.75 INNOVE COMMUNICATIONS INC BILL 8 138.75 INNOVE COMMUNICATIONS INC BILL 8 138.75 INNOVE COMMUNICATIONS INC BILL 8 138.75 INNOVE COMMUNICATIONS INC BILL 8 138.96 INNOVE COMMUNICATIONS INC BILL 8 138.75 INNOVE COMMUNICATIONS INC BILL 8 138.75 INNOVE COMMUNICATIONS INC BILL 8 138.75 INNOVE COMMUNICATIONS INC BILL 8 129.63 INNOVE COMMUNICATIONS INC BILL 9 138.75 INNOVE COMMUNICATIONS INC BILL 9 138.75 INNOVE COMMUNICATIONS INC BILL 9 138.75 INNOVE COMMUNICATIONS INC BILL 9 138.75 INNOVE COMMUNICATIONS INC BILL 9 138.75 INNOVE COMMUNICATIONS INC BILL 9 138.75 INNOVE COMMUNICATIONS INC BILL 9 138.75 INNOVE COMMUNICATIONS INC BILL 9 138.75 INNOVE COMMUNICATIONS INC BILL 9 138.75 INNOVE COMMUNICATIONS INC BILL 9 138.75 INNOVE COMMUNICATIONS INC BILL NO 7 138.75 INNOVE COMMUNICATIONS INC BILL NO 7 138.75 INNOVE COMMUNICATIONS INC BILL NO 8 138.75 INNOVE COMMUNICATIONS INC BILL NO 8 138.75 INNOVE COMMUNICATIONS INC BILL NO 8 138.75 INNOVE COMMUNICATIONS INC BILL NO 9 138.75 INNOVE COMMUNICATIONS INC BILL NO 9 157.25 INNOVE COMMUNICATIONS INC BILL NO. 6 152.18 INNOVE COMMUNICATIONS INC BILL N0.1 157.25 INNOVE COMMUNICATIONS INC BILL N0.1 157.25 INNOVE COMMUNICATIONS INC BILL N0.1 147.70 INNOVE COMMUNICATIONS INC BILL N0.1 147.70 INNOVE COMMUNICATIONS INC BILL N0.1 165.60 INNOVE COMMUNICATIONS INC BILL N0.1 152.18 INNOVE COMMUNICATIONS INC BILL N0.1 147.70 INNOVE COMMUNICATIONS INC BILL N0.1 129.63 INNOVE COMMUNICATIONS INC BILL N0.1 138.75 INNOVE COMMUNICATIONS INC BILL N0.10 138.75 INNOVE COMMUNICATIONS INC BILL N0.10 138.75 INNOVE COMMUNICATIONS INC BILL N0.10 138.75 INNOVE COMMUNICATIONS INC BILL N0.10 160.18 INNOVE COMMUNICATIONS INC BILL N0.10 138.75 INNOVE COMMUNICATIONS INC BILL NO.l l 138.75 INNOVE COMMUNICATIONS INC BILL NO.ll 106.61 INNOVE COMMUNICATIONS INC BILL NO.l l 160.18 INNOVE COMMUNICATIONS INC BILL N0.14 160.18 INNOVE COMMUNICATIONS INC BILL N0.14 160.18 INNOVE COMMUNICATIONS INC BILL N0.14 160.18 INNOVE COMMUNICATIONS INC BILL N0.15 160.18 INNOVE COMMUNICATIONS INC BILL N0.15 149.65 INNOVE COMMUNICATIONS INC BILL N0.16 160.18 INNOVE COMMUNICATIONS INC BILL N0.16 160.18 INNOVE COMMUNICATIONS INC BILL N0.17 120.50 INNOVE COMMUNICATIONS INC BILL N0.17 138.75 INNOVE COMMUNICATIONS INC BILL N0.2 BILL N0.2 32

DEUTSCHE KNOWLEDGE SERVICES - CTA CASE NO. 8342 Annex A SCHEDULE OF DISALLOWED INPUT VAT FOR THE THIRD QUARTER OF 2009 Disallowed Input VAT Registered Name of Supplier Exhibit No. Invoice Number 138.75 INNOVE COMMUNICATIONS INC 138.75 INNOVE COMMUNICATIONS INC BILL N0.2 138.75 INNOVE COMMUNICATIONS INC BILL N0.2 138.75 INNOVE COMMUNICATIONS INC BILL N0.2 138.75 INNOVE COMMUNICATIONS INC BILL N0.2 160.18 INNOVE COMMUNICATIONS INC BILL N0.2 160.18 INNOVE COMMUNICATIONS INC BILL N0.20 160.18 INNOVE COMMUNICATIONS INC BILL N0.21 19 387.20 INNOVE COMMUNICATIONS INC BILL N0.21 160.18 INNOVE COMMUNICATIONS INC BILL N0.22 160.18 INNOVE COMMUNICATIONS INC BILL N0.22 160.18 INNOVE COMMUNICATIONS INC BILL N0.23 160.18 INNOVE COMMUNICATIONS INC BILL N0.24 138.75 INNOVE COMMUNICATIONS INC BILL N0.25 138.75 INNOVE COMMUNICATIONS INC BILL N0.3 138.75 INNOVE COMMUNICATIONS INC BILL N0.3 138.75 INNOVE COMMUNICATIONS INC BILL N0.3 138.75 INNOVE COMMUNICATIONS INC BILL N0.3 138.75 INNOVE COMMUNICATIONS INC BILL N0.3 138.75 INNOVE COMMUNICATIONS INC BILL N0.3 356.40 INNOVE COMMUNICATIONS INC BILL N0.3 356.40 INNOVE COMMUNICATIONS INC BILL N0.38 26 260.08 INNOVE COMMUNICATIONS INC BILL N0.39 138.75 INNOVE COMMUNICATIONS INC BILL N0.4 138.75 INNOVE COMMUNICATIONS INC BILL N0.4 138.75 INNOVE COMMUNICATIONS INC BILL N0.4 (427.68) INNOVE COMMUNICATIONS INC BILL N0.4 138.75 INNOVE COMMUNICATIONS INC BILL N0.40F 138.75 INNOVE COMMUNICATIONS INC BILL N0.6 138.75 INNOVE COMMUNICATIONS INC BILL N0.6 138.75 INNOVE COMMUNICATIONS INC BILL N0.6 138.75 INNOVE COMMUNICATIONS INC BILL N0.7 129.63 INNOVE COMMUNICATIONS INC BILL N0.7 138.75 INNOVE COMMUNICATIONS INC BILL N0.7 138.75 INNOVE COMMUNICATIONS INC BILL N0.7 138.75 INNOVE COMMUNICATIONS INC BILL N0.7 138.75 INNOVE COMMUNICATIONS INC BILL N0.7 138.75 INNOVE COMMUNICATIONS INC BILL N0.7 138.75 INNOVE COMMUNICATIONS INC BILL N0.8 134.19 INNOVE COMMUNICATIONS INC BILL N0.8 138.75 INNOVE COMMUNICATIONS INC BILL N0.8 138.75 INNOVE COMMUNICATIONS INC BILL N0.8 138.75 INNOVE COMMUNICATIONS INC BILL N0.8 138.75 INNOVE COMMUNICATIONS INC BILL N0.8 138.75 INNOVE COMMUNICATIONS INC BILL N0.9 138.75 INNOVE COMMUNICATIONS INC BILL N0.9 138.75 INNOVE COMMUNICATIONS INC BILL N0.9 138.75 INNOVE COMMUNICATIONS INC BILL N0.9 138.75 INNOVE COMMUNICATIONS INC BILL N0.9 129.63 INNOVE COMMUNICATIONS INC BILL N0.9 138.75 INNOVE COMMUNICATIONS INC BILL N0.9 138.75 INNOVE COMMUNICATIONS INC BILL N0.9 138.75 INNOVE COMMUNICATIONS INC BILL N0.9 138.75 INNOVE COMMUNICATIONS INC BILL N0.9 450.00 INTENSE CAR AUTO SALON CORP. BILL N0.9 38 121.84 MANILA BULLETIN PUBUSHING COR 190.93 Manuel Stationery, Inc 1850 214.29 Manuel Stationery, Inc AB 2009-09-056 (6 019.55) MAXICARE HEALTHCARE CORP (1 045.61) MAXICARE HEALTHCARE CORP 259804 (758 .36) MAXICARE HEALTHCARE CORP 260477 14 764.95 MAXICARE HEALTHCARE CORP 101763101090000 101763101090002 101763101090003 101763101090004 33

DEUTSCHE KNOWLEDGE SERVICES- CTA CASE NO. 8342 Annex A SCHEDULE OF DISALLOWED INPUT VAT FOR THE THIRD QUARTER OF 2009 Disallowed Input VAT Registered Name of Supplier Exhibit No. Invoice Number 3 769.44 MAXICARE HEALTHCARE CORP (5 950.29' MAXICARE HEALTHCARE CORP ########### 3 699.31 MAXICARE HEALTHCARE CORP 101763101090007 6 403.63 MAXICARE HEALTHCARE CORP ########### (2 493.38' MAXICARE HEALTHCARE CORP C017631080007 1 901.78 MAXICARE HEALTHCARE CORP C017631080008 MAXICARE HEALTHCARE CORP C017631080011 459 .61 MAXICARE HEALTHCARE CORP C017631080013 (103.41) MEC NElWORKS CORPORATION C017631080015 20 571.43 MERCURY DRUG CORPORATION 4 712.14 MERCURY DRUG CORPORATION 3239 1494.05 MERCURY DRUG CORPORATION 28364341 489.48 MERCURY DRUG CORPORATION 28364342 596.04 MERCURY DRUG CORPORATION 28364343 3 285.54 MERCURY DRUG CORPORATION 28366018 3 784.77 MGE UPS SYSTEMS PHILIPPINES IN 28366019 13 553.57 MICRO-D INTERNATIONAL INC. 28366020 11250.00 MICRO-D INTERNATIONAL INC. 9 618.11 MICRO-D INTERNATIONAL INC. 6426 698.33 MICRO-D INTERNATIONAL INC. 13639 2 655.11 MICRO-D INTERNATIONAL INC. 13709 2 480.81 MICRO-D INTERNATIONAL INC. 13771 1 535.60 MICRO-D INTERNATIONAL INC. 13798 2 569.84 MICRO-D INTERNATIONAL INC. 13799 897.50 MICRO-D INTERNATIONAL INC. 13889 3 583.93 MICRO-D INTERNATIONAL INC. 13890 2 545.61 MICRO-D INTERNATIONAL INC. 13891 755.27 MICRO-D INTERNATIONAL INC. 13927 7 065.65 MMLDC FOUNDATION INC. 14077 11 444.40 NATIONAL BOOK STORE INC. 14078 4 959.32 NATIONAL BOOK STORE INC. 13640 9 575.89 NATIONAL BOOK STORE INC. 5645 5 275.34 NATIONAL BOOK STORE INC. SOA 07/12/09 7 482.08 NATIONAL BOOK STORE INC. SOA 07/27/09 1 374.11 NATIONAL BOOK STORE INC. SSR DATED 05/23 6 884.60 NATIONAL BOOK STORE INC. SSR DATED 06/06 5 291.41 NATIONAL BOOK STORE INC. SSR DATED 06/21 5 328.45 NATIONAL BOOK STORE INC. SSR DATED 06/23 5 328.11 NATIONAL BOOK STORE INC. SSR DATED 06/27 5 318.38 Natural Skin Cosmetics and RND SSR DATED 5.28 1 333.93 Natural Skin Cosmetics and RND SSR DATED 6.21 1385.79 Natural Skin Cosmetics and RND SSR DATED 6.6.09 1137.47 Natural Skin Cosmetics and RND 3 287.57 Natural Skin Cosmetics and RND 202 1 060.73 Natural Skin Cosmetics and RND 208 5 595.86 Natural Skin Cosmetics and RND 209 4 143.02 Natural Skin Cosmetics and RND 210 5 357.14 NEWPORT LEARNING CENTER INC 221 11 571.43 NEWPORT LEARNING CENTER INC 222 9 857.14 NEWPORT LEARNING CENTER INC 273 10 714.29 NEWPORT LEARNING CENTER INC 393 1 714.29 NEWPORT LEARNING CENTER INC MKT090420 13 285.71 NEWPORT LEARNING CENTER INC MKT090530 428.57 NEWPORT LEARNING CENTER INC MKT090531 NEWPORT LEARNING CENTER INC MKT090601 642.86 NEWPORT LEARNING CENTER INC MKT090609 7 714.29 NEWPORT LEARNING CENTER INC MKT090624 7 714.29 NEWPORT LEARNING CENTER INC MKT090639 7 714.29 NEWPORT LEARNING CENTER INC MKT090711 11 571.43 NEWPORT LEARNING CENTER INC MKT090712 5 571.43 NEWPORT LEARNING CENTER INC MKT090728 3 857.14 NO KA 01 (PHILS) INT'L INC. MKT090732 MKT090804 857.14 MKT090805 3 007.57 MKT090835 23266 34

DEUTSCHE KNOWLEDGE SERVICES - CTA CASE NO. 8342 Annex A SCHEDULE OF DISALLOWED INPUT VAT FOR THE THIRD QUARTER OF 2009 Disallowed Input VAT Registered Name of Supplier Exhibit No. Invoice Number 3 007.57 NO KA or (PHILS) INTL INC. 1 283.74 NO KA or (PHILS) INTL INC. 23472 3 007.57 NO KA or (PHILS) INTL INC. 23575 1 283.74 NO KA or (PHILS) INTL INC. 23619 3 007.57 NO KA or (PHILS) INTL INC. 23789 1283.74 NO KA or (PHILS) INTL INC. 23790 3 007.57 NO KA or (PHILS) INTL INC. 23888 (239.40) 23971 PLDT 25497656 239.40 PLDT 25497729 1 811.79 QUARTZ BUSINESS PRODUCTS CORP 387620 1564.29 RELECH TRADING 20 779.46 REUTERS UMITED 29 20 794.60 REUTERS LIMITED 09-000207 20 766.49 REUTERS LIMITED 09-000952 20 766.49 REUTERS UMITED 09-000953 20 725.41 REUTERS UMITED 09-000954 21 512.10 REUTERS UMITED 09-000955 1 808.57 Sherwin Brandon Enterorise 09-000956 SMART COMMUNICATIONS INC 746.20 SMART COMMUNICATIONS INC 77 375.00 SMB ELECTRIC PTE LTD 9162383 (198 379.74) UNI-ASIA HEALTHCARE MEDICAL 9210013 642 .86 2 250,463.33 sub-total RECLASS 20,234,072.20 GRAND TOTAL 16918 35