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

REPUBLIC OF THE PHILIPPINES Court of Tax Appeals QUEZON CITY SPECIAL SECOND DIVISION DEUTSCHE KNOWLEDGE CTA CASE NO. 8165 SERVICES PTE. LTD., Members: Petitioner, CASTANEDA, JR., Chairperson CASANOVA, and -versus- MINDARO-GRULLA, fl. COMMISSIONER OF INTERNAL Promulgated: REVENUE, AUG 0 8 2013 Respondent, t/'(1-> ~M X- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - X AMENDED DECISION CASANOVA,].: For resolution are the following: 1) petitioner's "Motion for Reconsideration (Re: Decision dated January 8, 2013)" filed through registered mail on January 30, 2013 and received by this Court on February 12, 2013; 2) petitioner's "Supplemental Motion for Reconsideration (With Motion for Leave)" filed on AprilS, 2013; and 3) respondent's "Comment/Opposition (to Petitioner's Supplemental Motion for Reconsideration)" filed on May 8, 2013. Both Motions seek reconsideration of the Decision promulgated on January 8, 2013, the dispositive portion of which reads as follows~

AM ENDED DEC IS IO CTA C ASE NO. 8 165 Page 2 of23 "WHEREFORE, premises considered, the instant Petition for Review is hereby DISMISSED on the ground that it was prematurely filed. SO ORDERED." In its Motion for Reconsideration, petitioner interposes the following arguments: "A. THE REVISED RULES OF THE COURT OF TAX APPEALS (RRCTA) ITSELF RECOGNIZES THE PARAMOUNT LEGAL SIGNIFICANCE OF THE TWO-YEAR PRESCRIPTIVE PERIOD UNDER SECTION 229, TAX CODE. SECTION 229, TAX CODE IS BROAD ENOUGH TO COVER JUDICIAL CLAIMS FOR REFUND OF TAXES EXCESSIVELY COLLECTED, SUCH AS EXCESS INPUT VAT UNDER SECTION llO(B), TAX CODE. B. RESPONDENT IS DEEMED TO HAVE WAIVED THE DEFENSE OF EXHAUSTION OF ADMINISTRATIVE REMEDIES. THE PRECEPTS OF EQUITY AND JUSTICE DEMAND THAT SUCH LEGAL PRINCIPLE SHOULD NOT BE AVAILABLE TO BE INVOKED BY RESPONDENT IF SHE HERSELF, BY HER ACTIONS, HAS MADE ITS COMPLIANCE IMPOSSIBLE FOR PETITIONER. c. PROSPECTIVE APPLICATION OF THIS COURT'S INTERPRETATION OF AICHP IS IN ORDER, ASSUMING FOR THE SAKE OF ARGUMENT THE SUPREME COURT WILL DEEM AICHI TO BE A VALID JURISDICTIONAL RULE." Petitioner claims that unutilized input taxes are in the nature of excessively paid taxes which are subject to the two-year prescriptive period under Section 229 of the National Internal Revenue Code (NIRC) of 1997, as amended, and Rule 4, Section 3(a) of RRCTA, citing the cas ~ 1 Commissioner of Internal Revenue vs . Aichi Forgi ng Company of Asia, Inc. (A ichi), G.R. No. 184823 , October 6, 20 10.

AMEN DED DEC IS ION CTA CASE NO. 8165 Page 3 of23 of Atlas Consolidated Mining and Development Corporation vs. Commissioner of Internal Revenue (Atlas case)Z; and that the Aichi case does not provide sufficient legal basis to support the conclusion that petitioner's judicial claim for refund was dismissible for lack of jurisdiction. In Aichi case, the Supreme Court merely mentioned that "the 120-day period is crucial in filing an appeal with the CTA", but it does not categorically equates such finding with "lack of jurisdiction". Petitioner also avers that respondent actively participated in this case leading petitioner to believe that the case would be tried until its resolution. Respondent invoked this Court's jurisdiction throughout the course of the trial and even allowed petitioner to incur cost for the engagement of a certified public accountant to conduct a verification of its voluminous documents, only to say that this Court has no jurisdiction. Thus, petitioner states that respondent is barred by estoppel to raise the defense of alleged failure to exhaust administrative remedies, citing the case of Tijam vs. Sibonghanoy3. Petitioner further avers that respondent had for the longest time led taxpayers to believe on the permissive nature of the 120-day period, as shown by respondent's rulings and issuances confirming the mandatory character of the two-year prescriptive period, such as, Revenue Regulations No. 7-95, Revenue Memorandum Circular (RMC) No. 42-99, RMC No. 42-03, RMC No. 29-09 and BIR Ruling No. DA-489- 03. Petitioner further argues that the taxpayers had witnessed how respondent's inaction on pending administrative claims for refund has become institutionalized and, made taxpayers seek automatic refuge from this Court to recover unduly collected taxes. Also, there is nothing in the deliberations4 made by the legislators that categorically point to the supposed jurisdictional effects of the proposed 120-day period. Neither did the deliberations intimate that the two-year prescriptive period had been dispensed with. Petitioner contends that, in view of the issuances of respondent, her actions throughout the course of the trial, her failure to raise the defense of non-exhaustion of administrative remedies in her Answer, coupled with the existing practice of long-delayed processing of claims for refund, respondent has made it impossible for petitioner and other taxpayers to effectively and genuinely comply with the 120-day period and, it would be inequitable to pass the burden of the consequences of respondent's action to petitioner. ~ 2 G.R. Nos. 14 1104 & 148763 , June 8, 2007. 3 G.R. No. L2 1450, Apri l IS, 1968 . 4 Transcript of de liberations of the Committee on Ways and Means, House of Representatives, on House Bill No. 9210, one ofthe precursors of Repub lic Act 77 16, September I, 1993.

AM EN DED DEC IS ION CTA CASE NO. 8 165 Finally, petitioner contends that the Aichi case was promulgated on October 6, 2010 and became final and executory only on December 6, 2010, while petitioner filed the instant Petition for Review on September 30, 2010. This Court already acquired jurisdiction at the time the instant petition was filed and the same was not lost when the Aichi case became final and executory. Even if compliance with the 30- day or the 120-day period under the Aichi case interpretation will be considered mandatory, such ruling should not be made to apply to petitioner considering the prevailing jurisprudence and administrative issuances at the time of the filing of its judicial claim for refund. Hence, the ruling in the Aichi case should be applied prospectively on the basis of equity and fairness. On the other hand, respondent reiterates and adopts the factual findings and legal conclusions of all the members of this Court in the Decision dated January 8, 2013, as well as her legal arguments in her Memorandum dated August 22, 2012, as part of her Comment/Opposition to petitioner's Motion for Reconsideration, per Manifestation and Motion dated March 15, 2013. In addition, respondent avers that the instant Motion for Reconsideration is clearly a pro forma motion because the arguments raised therein are mere repetition and reiteration of the arguments already passed and ruled upon by this Court. In its Supplemental Motion for Reconsideration (With Motion for Leave), petitioner alleges that in the consolidated cases of Commissioner of Internal Revenue vs. San Roque Power Corporation/ Taganito Mining Corporation vs. Commissioner of Internal Revenue/ Phi/ex Mining Corporation vs. Commissioner of Internal Revenue5, the Supreme Court En Bane declared that a judicial claim for refund of input value-added tax (VAT) filed with this Court before the lapse of the 120-day period under Section 112 of the NIRC of 1997, as amended, is considered to have been timely made, if such filing occurred after the issuance of the BIR Ruling No. DA-489-03 dated December 10, 2003 but before the adoption of the Aichi doctrine on October 6, 2010, where the Supreme Court held that the 120-30 day periods are mandatory and jurisdictional. According to petitioner, the Supreme Court En Bane explained in the above-mentioned San Roque case that the BIR Ruling No. DA-489- 03 constitutes a general interpretative rule which may be relied upon by taxpayers from the time the rule was issued up to its reversal by respondent and that equitable estoppel was deemed to have set in. Also the Supreme Court considered the issuance of a general interpretativ~ 5 G.R. Nos. 187485, 196 11 3, and 197 156, February 12,2 01 3.

AM EN DED DEC ISION CTA CASE NO. 8 165 Page 5 of23 ruling by respondent as an exception to the rule that the 120-day period is mandatory and jurisdictional and that taxpayers should not be prejudiced by an erroneous interpretation by respondent on a difficult question of law, thus, recognizing the need to prospectively apply the ruling in the Aichi case. Petitioner posits that it filed its administrative claim for refund of input VAT with respondent on September 7, 2010, while its judicial claim for refund was filed on September 30, 2010, after the issuance of the BIR Ruling No. DA-489-03 dated December 10, 2003 but before the promulgation of the Aichi case on October 6, 2010. Consequently, the Aichi case should not be applied in this case and the assailed Decision should be reversed considering that petitioner's judicial claim for refund had been timely filed. Respondent counters that this Court cannot apply the principle of equitable estoppel against the Bureau of Internal Revenue (BIR) since the said BIR Ruling No. DA-489-03 was issued not by the CIR, but by then Deputy Commissioner Jose Mario C. Bufiag of the Legal and Inspection Group of BIR, in violation to the express provision of Sections 4 and 7 of the NIRC of 1997, as amended, in relation to Section 112(D) of the same Code. Hence, it cannot give rise to a vested right in favor of petitioner since there is no vested right with respect to a wrong construction of the law by administrative officials, and such wrong interpretation does not place the government in estoppel to correct or overrule the same. Likewise, respondent argues that this Court cannot apply the ruling in the said consolidated cases since petitioner failed to aver/invoke in its pleadings (i.e. Petition for Review and Motion for Reconsideration) that it had relied on the BIR Ruling No. DA-489-03 as the legal basis of its claim. Hence, the exception provided by the Supreme Court in the said consolidated cases, is not applicable in the instant case and that, petitioner cannot raise that issue for the first time on appeal. Respondent further argues that the Petition for Review filed by petitioner before the lapse of the 120-day period, accorded to the Commissioner of Internal Revenue (CIR) to decide on its claim for input VAT refund, is not within the ambit of this Court's jurisdiction. Lastly, the defense of lack of jurisdiction may be raised by respondent at any stage of the proceedings. After a careful re-evaluation of the foregoing arguments presented, We find petitioner's arguments meritorious.~

AMENDED DECISION CTA CASE NO. 8 165 In the recent consolidated cases of Commissioner of Internal Revenue vs. San Roque Power Corporation/ Taganito Mining Corporation vs. Commissioner of Internal Revenue/ Phi/ex Mining Corporation vs. Commissioner of Internal Revenue (San Roque case),6 the Supreme Court En Bane held as follows: "b. G.R. No. 196113- Taganito Mining Corporation v. CIR Like San Roque, Taganito also filed its petition for review with the CTA without waiting for the 120-day period to lapse. Also, like San Roque, Taganito filed its judicial claim before the promulgation of the Atlas doctrine. xxx. Taganito is similarly situated as San Roque - both cannot claim being misled, misguided, or confused by the Atlas doctrine. However, Taganito can invoke BIR Ruling No. DA-489- 03 dated 10 December 2003, which expressly ruled that the 'taxpayer-claimant need not wait for the lapse of the 120-day period before it could seek judicial relief with the CTA by way of Petition for Review.' Taganito filed its judicial claim after the issuance of BIR Ruling No. DA-489- 03 but before the adoption of the Aichi doctrine. Thus, as will be explained later, Taganito is deemed to have filed its judicial claim with the CTA on time. XXX XXX XXX xxx BIR Ruling No. DA-489-03 does provide a valid claim for equitable estoppel under Section 246 of the Tax Code. BIR Ruling No. DA-489-03 expressly states that the 'taxpayer- claimant need not wait for the lapse of the 120-day period before it could seek judicial relief with the CTA by way of Petition for Review.' xxx There is no dispute that the 120-day period is mandatory and jurisdictional, and that the CTA does not acquire jurisdiction over a judicial claim that is filed before the expiration of the 120-day period. There are, however, two exceptions to this rule. The first exception is if the Commissioner, through a specific ruling, misleads a particular taxpayer to prematurely file a judicial claim with the CTA. Such specific ruling is applicable only to such tfr

AM EN DED DEC ISION CTA CASE NO. 8 165 particular taxpayer. The second exception is where the Commissioner, through a general interpretative rule issued under Section 4 of the Tax Code, misleads all taxpayers into filing prematurely judicial claims with the CTA. In these cases, the Commissioner cannot be allowed to later on question the CTA's assumption of jurisdiction over such claim since equitable estoppel has set in as expressly authorized under Section 246 of the Tax Code. XXX XXX XXX Since the Commissioner has exclusive and original jurisdiction to interpret tax laws, taxpayers acting in good faith should not be made to suffer for adhering to general interpretative rules of the Commissioner interpreting tax laws, should such interpretation later turn out to be erroneous and be reversed by the Commissioner or this Court. Indeed, Section 246 of the Tax Code expressly provides that a reversal of a BIR regulation or ruling cannot adversely prejudice a taxpayer who in good faith relied on the BIR regulation or ruling prior to its reversal. xxx XXX XXX XXX Thus, a general interpretative rule issued by the Commissioner may be relied upon by taxpayers from the time the rule is issued up to its reversal by the Commissioner or this Court. Section 246 is not limited to a reversal only by the Commissioner because this Section expressly states, 'Any revocation, modification or reversal' without specifying who made the revocation, modification or reversal. Hence, a reversal by this Court is covered under Section 246. Taxpayers should not be prejudiced by an erroneous interpretation by the Commissioner, particularly on a difficult question of law. The abandonment of the Atlas doctrine by Mirant and Aichi is proof that the reckoning of the prescriptive periods for input VAT tax refund or credit is a difficult question of law. The abandonment of the Atlas doctrine did not result in Atlas, or other taxpayers similarly situated, being made to return the tax refund or credit they received or could have received under Atlas prior to its abandonment. This Court is applying Mirant and Aichi prospectively. Absent fraud, bad faith or misrepresentation, the reversal by this Court of a general interpretative rule issued by th ~

AMENDED DECISION CTA CASE NO. 8 165 Page 8 of23 Commissioner, like the reversal of a specific BIR ruling under Section 246, should also apply prospectively. xxx XXX XXX XXX BIR Ruling No. DA-489-03 is a general interpretative rule because it was a response to a query made, not by a particular taxpayer, but by a government agency tasked with processing tax refunds and credits, that is, the One Stop Shop Inter-Agency Tax Credit and Drawback Center of the Department of Finance. This government agency is also the addressee, or the entity responded to, in BIR Ruling No. DA-489-03. Thus, while this government agency mentions in its query to the Commissioner the administrative claim of Lazi Bay Resources Development, Inc., the agency was in fact asking the Commissioner what to do in cases like the tax claim of Lazi Bay Resources Development, Inc., where the taxpayer did not wait for the lapse of the 120-day period. Clearly, BIR Ruling No. DA-489-03 is a general interpretative rule. Thus, all taxpayers can rely on BIR Ruling No. DA-489-03 from the time of its issuance on 10 December 2003 up to its reversal by this Court in Aichi on 6 October 2010, where this Court held that the 120+30 day periods are mandatory and jurisdictional. However, BIR Ruling No. DA-489-03 cannot be given retroactive effect for four reasons: first, it is admittedly an erroneous interpretation of the law; second, prior to its issuance, the BIR held that the 120-day period was mandatory and jurisdictional, which is the correct interpretation of the law; third, prior to its issuance, no taxpayer can claim that it was misled by the BIR into filing a judicial claim prematurely; and fourth, a claim for tax refund or credit, like a claim for tax exemption, is strictly construed against the taxpayer. XXX XXX XXX Taganito, however, filed its judicial claim with the CTA on 14 February 2007, after the issuance of BIR Ruling No. DA-489-03 on 10 December 2003. Truly, Taganito can claim that in filing its judicial claim prematurely without waiting for the 120-day period to expire, it was misled by BIR Ruling No. DA-489-03. Thus, Taganito can claim the benefit of BIR Ruling No. DA-489-03, which shields the filing ~

AMENDED DEC ISION CTA CASE NO. 8165 Page 9 of23 of its judicial claim from the vice of prematurity." (Emphases supplied) Based from the aforementioned pronouncement of the Supreme Court En Bane, all taxpayers can rely on the BIR Ruling No. DA-489-03 from the time of its issuance on December 10, 2003, up to its reversal in the Aichi case on October 6, 2010. It should be recalled that in the present claim, petitioner filed its administrative claim for refund on September 7, 20107, which presumably was also the date when petitioner submitted its supporting documents, while its Petition for Review was filed on September 30, 2010. Clearly, pursuant to Section 112(C) of the NIRC of 1997, as amended, the Petition for Review was prematurely filed because the 120-day period for the CIR to decide on the claim for refund had yet to lapse on January 5, 2011. However, pursuant to the above-quoted Supreme Court En Bane decision, petitioner's judicial claim filed on September 30, 2010 must be given due course on the basis of BIR Ruling No. DA 489-03, which, as decreed by the Supreme Court, is a general interpretative rule that may be relied upon from the time of its issuance on December 10, 2003, up to its reversal by Aichi case on October 6, 2010. Hence, the Petition for Review shall be considered as timely filed. This Court will now proceed to the issue of whether or not petitioner is entitled to its claim for VAT refund or issuance of tax credit certificate in the amount ofP73,624,249.76. Petitioner cites as legal bases for its claim, Sections 110(B) and 112(A) of the National Internal Revenue Code (NIRC) of 1997, as amended, which are all quoted below: "SEC. 110. Tax Credits.- (B) Excess Output or Input Tax. - If at the end of any taxable quarter the output tax exceeds the input tax, the excess shall be paid by the VAT-registered person. If the input tax exceeds the output tax, the excess shall be carried over to the succeeding quarter or quarters. Provided, however, that any input tax attributable to zero-rated sales by a VAT-registered person may at his option be refunde9e.,_ 7 Par. 3, Joint Stipulation of Facts and Issues (JSFI), Admitted Facts, Docket, p. 128; Exhibit "C".

AMENDED DECISION CTA CASE NO. 8 165 or credited against other internal revenue taxes, subject to the provisions of Section 112.' '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(B)(1) and (2), the acceptable foreign currency exchange proceeds thereof had been duly accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP): Provided, further, That where the taxpayer is engaged in zero-rated or effectively zero-rated sale and also in taxable or exempt sale of goods of properties or services, and the amount of creditable input tax due or paid cannot be directly and entirely attributed to any one of the transactions, it shall be allocated proportionately on the basis of the volume of sales: Provided, finally, That for a person making sales that are zero-rated under Section 108(B)(6), the input taxes shall be allocated ratably between his zero-rated and non-zero-rated sales." Pursuant to Section 112(A), in order to be entitled to a refund or tax credit of unutilized input VAT, attributable to zero-rated or effectively zero-rated sales, the following requisites must be complied with: 1. there must be zero-rated or effectively zero-rated sales; 2. that input taxes were incurred or paid; 3. that such input taxes are attributable to zero-rated or effectively zero-rated sales; 4. that the input taxes were not applied against any output VAT liability during and in the succeeding quarters; and 5. that the claim for refund was filed within the two-year prescriptive period. Having resolved the timeliness of the administrative and judicial claims for the third and fourth quarters of 2008, this Court shall now~

AM EN DED DEC ISION CTA CASE NO. 8165 Page I I of23 proceed to determine petitioner's compliance with the other requisites for refund of excess input VAT, attributable to zero-rated sales. Anent the first requisite, petitioner's Quarterly VAT Returns fo r the two quarters covered by the instant claim showed that it had the following zero-rated sales/receipts: Exhibit Quarter Period Zero-Rated Covered Sales/Receipts D ll 3 rd July-Sept 2008 p 1,047,333 ,457.60 Oct-Dec 2008 D-l '.J 4th 39 5, 416 ,881. 53 Total p 1,442,750,339.13 Petitioner submits that its sales of services to its affiliates abroad are VAT zero-rated pursuant to Section 108(B) (2) of the NIRC of 1997, to wit: "SEC. 108. Value-added Tax on Sale ofServices and Use or Lease ofProperties.- 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); (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~ 8 Exh ibit " D", Li ne 17. 9 Exhibit " D- 1", Li ne 17.

AM EN DED DEC IS IO CTA CASE NO. 8165 Page 12 of23 and regulations of the Bangko Sentral ng Pilipinas (BSP); xxx'' In the case of Commissioner of Internal Revenue vs. Burmeister and Wain Scandinavian Contractor Mindanao, Inc., 1Dthe Supreme Court held that in order for the supply of services to be VAT zero-rated under Section 108(8)(2) of the NIRC of 1997, as amended [then Section 102(b)(2) of the NIRC of 1977, as amended], the following requisites must be met: 1) the services by a VAT registered person must be other than processing, manufacturing or repacking of goods; 2) payment for such services must be in acceptable foreign currency accounted for in accordance with the BSP rules and regulations; and, 3) the recipient of such services is doing business outside the Philippines. Corollary to the second requisite, Sections 113(A)(2), (8)(1), (2)(c) and (3) of the NIRC of 1997, as amended, as implemented by Sections 4.113-1(A)(2), 8(1) and (2)(c) of Revenue Regulations (RR) No. 16-05 provides that a VAT taxpayer, like 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 every lease of goods or properties, and for every sale. barter or exchange of services. (B) Information Contained in the VAT Invoice or VAT Official Receipt. - The following information shall be indicated in the VAT invoice or VAT official receipt:~ 10 G.R. No. 153205, January 22, 2007.

AMENDED DECISION CTA CASE NO. 8165 (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 (Oo/o) 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" (Underlining supplied.) "SEC. 4.113-1. Invoicing Requirements. - (A) A VAT-registered person shall issue:- XXX XXX XXX (2) A VAT official receipt for every lease of goods or properties, and for every sale, barter or exchange of services. Only VAT-registered persons are required to print their TIN followed by the word 'VAT' in their invoice or official receipts. Said documents shall be considered as a 'VAT Invoice' or VAT official receipt. All purchases covered by invoices/receipts other than VAT 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 ~

AMENDED DEC ISION CTA CASE NO. 8 165 (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;" (Underlining supplied.) Pursuant to the foregoing provisiOns, the foreign currency remittances referred by Section 108(8)(2) of the NIRC of 1997, as amended, must, likewise, be supported by VAT zero-rated official receipts. Records show that petitioner satisfactorily complied with the first requisite for VAT zero-rating of sales of services. Petitioner is duly registered with the BIR as a VAT taxpayer11 and the services it performs in the Philippines, through its regional operating headquarters (ROHQ), like financial accounting market and instrument control valuation, information systems integrity and application development and support services12 are not the same category as "processing, manufacturing or repacking of goods." For services rendered for the third and fourth quarters of 2008, petitioner received foreign currency payments, which were accounted for in accordance with the BSP rules and regulations, as evidenced by sales invoices13 and official receipts14 issued by petitioner to its alleged non-resident foreign clients, fund transfer credit advice, and bank statements15. For the said taxable quarters, petitioner rendered services to the following entities 16~ 11 Par. 5, JSFI, Admitted Facts, Docket, p. 129; Exhibit "8 " . 12 Notes to Financ ial Statements, No. 3 Summ ary of Signi fica nt Accoun ting Po li cies, under Revenue Recognition, Exh ib it "J250 I". 13 Exh ibits " J I" to" J 193". 14 Exh ibits "J248" to "1322". 15 Exh ibits "J 194" to "1247" . 16 Exhibit " L", Annex E.

AME OED DECISION CTA CASE NO. 8165 Page 15 of23 COMPANY NAME LOCATION 1. Deutsche Bank Aktiengesellschaft, Inlandsbank Frankfurt 2. Deutsche Bank, Sociedad An6nima Espaiiola Spain 3. Deutsche Bank Aktiengesellschaft, Filiale Wien Austria Singapore - 4. Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office APHO 5. Deutsche Bank Aktiengesellschaft, Filiale Singapur Singapore 6. Deutsche Bank Aktiengesellschaft, Filiale Bangkok Bangkok 7. Deutsche Bank Aktiengesellschaft, Filiale Mumbai Mumbai 8. Deutsche Bank Aktiengesellschaft, Filiale Hongkong Hong Kong 9. Deutsche Bank Aktiengesellschaft, Filiale Jakarta Jakarta 10. Deutsche Bank Aktiengesellschaft, Filiale Seoul Korea Singapore- 11. Deutsche Asset Management (Asia) Limited AMBAC 12. Deutsche Bank Aktiengesellschaft, Filiale New York New York 13. Deutsche Bank Aktiengesellschaft, Filiale London London Czech 14. Deutsche Bank Aktiengesellschaft, Filiale Prag Republic 15. Deutsche Bank Luxembourg S.A. Luxembourg 16. Deutsche Securities Inc. Tokyo 17. Deutsche Bank (China) Co. , Ltd., Beijing Branch China 18. Deutsche Bank (China) Co., Ltd., Guangzhou Branch China 19. Deutsche Bank (China) Co., Ltd., Shanghai Branch China 20. Deutsche Bank Aktiengesellschaft, Filiale Manila (full bank-licence) Manila 21. DWS Holding & Service GmbH Frankfurt 22. Deutsche Bank Real Estate (Japan) Y.K. Japan Singapore- 23. Deutsche Asia Pacific Holdings Pte Ltd. DAPH 24. PT Deutsche Securities Indonesia Indonesia 25 . Deutsche Group Services Pty Limited Sydney 26. Deutsche Bank PBC Spolka Akcyjna Poland 27. Deutsche Bank Trust Company Americas New York 28. DB Finance Inc. Japan 29. DB Trust Company Limited Japan Japan 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 C o r p o r a t i o n / P a r t n e r s h i p 17; 2. Authenticated Articles of Association of Deutsche Bank Aktiengesellschaftls; 3. Authenticated License and Change Location issued by the Banking Department of the State of New York to Deutsche Bank AG, New York Branch19�'-IP- 17 Exhibits " E-1 " to " E-1 2"; "E-14" to " E-16" and " E-18" to "E-30". 18 Exhibit " F". 19 Exhibit " F-1 " .

AMENDED DEC ISION CTA C AS E NO. 8 165 Page 16 of23 4. Authenticated Certification from the Registrar of Companies for England and Waleszo; 5. Authenticated Certificate of Registration of a Foreign Company of Deutsche Group Services Pty. Limited21; 6. Authenticated certified copy of all historical registered matters pertaining to Deutsche Securities Inc. based in 11-1, Sanno Park Tower, Nagatacho 2-chome, Chiyoda-ku, Tokyozz; 7. Authenticated Certificate of Registration of Oversea Company of Deutsche Bank Aktiengesellschaft from the Registrar of Companies Hong Kong23; 8. Authenticated Business Registration of Deutsche Bank Aktiengesellschaft, Filiale Jakarta from the Menteri Keuangan, Indonesia24; 9. Authenticated Certificate of Registration of Foreign Company of Deutsche Bank Aktiengesellschaft issued by the Acting Registrar of Companies, Singaporezs; 10. Authenticated Certificate of Incorporation on Change of Name of Deutsche Asset Management (Asia) Limited26; 11. Authenticated Certification from Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office27; 12. IntraGroup Service Agreements2B; and, 13. Deutsche Bank List of Shareholdings 200829. However, this Court finds that each of the aforesaid documents, standing alone, is an 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 show the names of petitioner's customers to whom it renders 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 Certificates of Registration of Foreign Company/Incorporation only prove that the named entities therein were incorporated/organized abroad but do not establish that such entities are not doing business in the Philippines.~ 20 Exhibit "F-2". 21 Exhibit " F-4". 22 Exhibit " F-5". 23 Exhibit " F-6". 24 Exhib it " F-7". 25 Exh ibit " F-8". 26 Exhibit " F-9" . 27 Exh ibit " F-1 0" . 28 Exhibits "G-1 " to "G- 12", "G-1 4" to "G- 16", "G-18" to "G-23", "G-25" to "G-29". 29 Exh ib it " H".

AMENDED DECISION CTA CASE NO. 8 165 Page 17 of23 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. Thus, only the following clients of petitioner shall be considered as non-resident foreign corporations doing business outside the Philippines: COMPANY NAME LOCATION 1. Deutsche Bank Aktiengesellschaft, Inlandsbank Frankfurt 2. Deutsche Bank Aktiengesellschaft, Asia Pacific Head Singapore - Office APHO 3. Deutsche Bank Aktiengesellschaft, Filiale Singapur Singapore 4. Deutsche Bank Aktiengesellschaft, Filiale Hongkong Hong Kong 5. Deutsche Bank Aktiengesellschaft, Filiale Jakarta Jakarta 6. Deutsche Bank Aktiengesellschaft, Filiale New York New York 7. Deutsche Securities Inc. Tokyo 8. Deutsche Group Services Pty Limited Sydney Accordingly, petitioner's sales of services to the aforementioned entities for the third and fourth quarters of 2008 in the amount of P14,991,955.66 Euro, with the peso equivalent of P973,743,933.6530, qualify for VAT zero-rating under Section 108(8)(2) of the NIRC of 1997, as amended. The rest of petitioner's declared zero-rated sales in the amount of P469,006,405.48 (P1,442,750,339.13 less P973,743,933.65) 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 alleges that the entire amount of P73,624,249.76, reflected in its Quarterly VAT Returns for the third and fourth quarters of 2008 as input VAT from current purchase transactions, is attributable to its zero-rated sales of services for the said quarters. Below is the breakdown of the input tax of P73,624,249.76: Year 2008 3rd Quarter 4th Quarter Total Allowable Input Tax from Exhibit D Exhibit D-1 Current Transactions 210,890 .59 p 138,623.80 p 72,266.79 p 1,255 ,697.30 Purchases of Capital Goods not exceeding P 1Million 164,952.46 I ,090,744.84 Purchases of Capital Goods exceeding P 1Million 30 See detail s per Annex A of this Amended Decision.

AMENDED DEC ISION CTA CASE NO. 8165 Page 18 of23 Domestic Purchases of Goods 638 ,671.91 1,016 ,437 .52 1,655 , 109.43 other than Capital Goods 21 ,698,352.59 47 ,2 84 ,331.08 68 ,982,683.67 Domestic Purchase of Services Services rendered by non- 1,027,3 59.29 492,509.48 1,5 19,868.77 residents Total Current Input Tax p 23,667,960.05 p 49,956,289.71 p 73,624,249.76 In support of the input VAT of P73,624,249.76, petitioner presented various suppliers' invoices and official receipts31. However, a scrutiny of these documents shows that out of the total input VAT claim of P73,624,249.76, only the amount of P12,890,726.9832 is duly substantiated by valid VAT invoices or official receipts, in accordance with Sections 110(A) and 113(A) and (B) of the NIRC of 1997, as amended, and as implemented by Sections 4.110-8 and 4.113-1 of the Revenue Regulations No.16-2005, as amended. It must be noted that part of the total input VAT claim of P73,624,249.76, is the amount of P1,255,697.30, representing input VAT on purchases of capital goods exceeding P1 Million. Pursuant to Section 110(A) of the NIRC of 1997, as amended, input VAT claim 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 aggregate acquisition cost does not exceed P1 Million, the total input taxes shall be allowed as credit/refund in the month of acquisition. Thus, while petitioner was able to substantiate the amount of P598,791.2633, out of the total claimed input VAT of P1,255,697.3 0 on capital goods purchases exceeding P1 Million, only the amortization34 for the third and fourth quarters of 2008 in the amount of P38,187.23 may be claimed by petitioner as valid input tax credits for the same taxable quarters, as computed below:~ 31 Exhibits "1323" to "J2477". 32 See details per Annex 8 of this Amended Decision . 33 Included in the total substantiated input VAT ofP12,890,726.98. 34 Based on estimated useful life of 60 months since the Court cannot ascertain the estimated usefu l life used by petitioner in depreciating the said capital goods.

AMENDED DECISION CTA CASE NO. 8165 Page 19of23 Th ird Quarter - Purchases of capital goods exceeding Pl Input Tax Amortization Million Reported per (for 6 Monthly VAT Months) Declaration35 for July 2008 1333 ACCENT MICRO TECHNOLOGIES INC. 087253 p 642.86 p 64.29 1335 ACCENT MICRO TECHNOLOGIES INC. 088231 1337 ACCENT MICRO TECHNOLOGIES INC. 088463 482 . 14 48.21 1338 ACCENT MICRO TECHNOLOGIES INC. 088475 1339 ACCENT MICRO TECHNOLOGIES INC. 088476 10,402.50 1,040.25 1340 ACCENT MICRO TECHNOLOGIES INC. 088535 1341 ACCENT MICRO TECHNOLOGIES INC. 088960 2,155.50 215.55 1344 ACCENT MICRO TECHNOLOGIES INC. 089083 1345 ACCENT MICRO TECHNOLOGIES INC. 089084 760.71 76.07 1348 ACCENT MICRO TECHNOLOGIES INC. 089242 1349 ACCENT MICRO TECHNOLOGIES INC. 089243 8,605 .50 860.55 1350 ACCENT MICRO TECHNOLOGIES INC. 089248 1351 ACCENT MICRO TECHNOLOGIES INC. 089250 428 .5 7 42.86 1352 ACCENT MICRO TECHNOLOGIES INC. 089287 1355 ACCENT MICRO TECHNOLOGIES INC. 089492 535.71 53.57 10,402.50 1,040.25 1,125.86 112.59 698 .3 6 69.84 1,2 64 .2 9 126.43 1,2 64 .29 126.43 2,678.57 267.86 439.29 43.93 1357 ACCENT MICRO TECHNOLOGIES INC. 089672 375.00 37.50 1358 ACCENT MICRO TECHNOLOGIES INC. 089679 21 ,864.86 2,186.49 1360 ACCENT MICRO TECHNOLOGIES INC. 089689 71 ,060.79 7,106.08 1362 ACCENT MICRO TECHNOLOGIES INC. 089841 1,339.29 133 .93 1363 ACCENT MICRO TECHNOLOGIES INC. 089939 1,659.64 165.96 1367 ACCENT MICRO TECHNOLOGIES INC. 090192 2,678.57 267.86 1368 ACCENT MICRO TECHNOLOGIES INC. 090202 11 ,539.29 1,153.93 1369 ACCENT MICRO TECHNOLOGIES INC. 090223 1,448.36 144.84 1371 ACCENT MICRO TECHNOLOGIES INC. 090271 8,3 14.29 831.43 35 Exhibit "J2478". �!it--

AMEN DED DECISION CTA CASE NO. 8165 Page 20 of23 J373 ACCENT MICRO TECHNOLOGIES INC. 090376 2,078.57 207.86 J377 ACCENT MICRO TECHNOLOGIES INC. 090537 439.29 43.93 J378 ACCENT MICRO TECHNOLOGIES INC. 090538 267.86 26.79 3rd quarter - Purchases ofcapital goods exceeding P JM p 164,952.46 p 16,495.28 Fourth Quarter- Purchases ofcapital goods exceeding Pl Input Tax Amortization Million Reported per (for 3 Monthly VAT m on t h s) J1471 ACCENT MICRO TECHNOLOGIES INC. 085858 Declaration36 p 134.03 11472 ACCENT MICRO TECHNOLOGIES INC. 086538 for October J1473 ACCENT MICRO TECHNOLOGIES INC. 086824 2008 117.86 J1474 ACCENT MICRO TECHNOLOGIES INC. 087205 J1476 ACCENT MICRO TECHNOLOGIES INC. 088477 p 2,680.50 1,2 80.44 J1478 ACCENT MICRO TECHNOLOGIES INC. 089132 2,357.14 34.92 25 ,608.86 104.03 698 .3 6 118.49 2 ,080 .50 2,369.79 11482 ACCENT MICRO TECHNOLOGIES INC. 089832 7,071.43 353.57 J1483 ACCENT MICRO TECHNOLOGIES INC. 089853 326,250.00 16,3 12.50 J1484 ACCENT MICRO TECHNOLOGIES INC. 090378 4,157.14 207.86 J1485 ACCENT MICRO TECHNOLOGIES INC. 090441 1,448 .36 72.42 J1486 ACCENT MICRO TECHNOLOGIES INC. 090535 439.29 21.96 J1487 ACCENT MICRO TECHNOLOGIES INC. 090618 10,264.29 513 .2 1 J1488 ACCENT MICRO TECHNOLOGIES INC. 090634 3,857 . 14 192.86 J1489 ACCENT MICRO TECHNOLOGIES INC. 090970 750.00 37.50 11495 ACCENT MICRO TECHNOLOGIES INC. 091900 2,078.57 103 .93 J1496 ACCENT MICRO TECHNOLOGIES INC . 091902 2,678.57 133 .93 J1497 ACCENT MICRO TECHNOLOGIES INC. 091936 18,278 .57 913.93 11501 ACCENT MICRO TECHNOLOGIES INC. 092024 750.00 37.50 11502 ACCENT MICRO TECHNOLOGIES INC. 092240 1,178.57 58.93 36 Exhibit "J2484".

AMENDED DEC ISION CTA CASE NO. 8165 Page 21 of23 11503 ACCENT MICRO TECHNOLOGIES INC. 092241 1,178.57 58.93 11506 ACCENT MICRO TECHNOLOGIES INC. 092310 1,044.64 52.23 11509 ACCENT MICRO TECHNOLOGIES INC. 092725 15 ,041.57 752.08 11511 ACCENT MICRO TECHNOLOGIES INC. 092806 439.29 21.96 11512 ACCENT MICRO TECHNOLOGIES INC. 093328 698.36 34.92 11513 ACCENT MICRO TECHNOLOGIES INC . 094274 439 .29 21.96 4th quarter- Purchases ofcapital goods exceeding P1M p 433,838.80 p 21,691.95 Total p 598,791.26 p 38,187.23 Consequently, the unamortized input VAT of P560,604.03 (P598,791.26 less P38,187.23), pertaining to capital goods purchases exceeding Pl Million, shall be deducted from the duly substantiated input VAT of Pl2,890,726.98. Thus, only the remaining amount of P12,330,122.95, represents petitioner's valid input VAT for the third and fourth quarters of 2008. After applying petitioner's valid input VAT of P12,330,122.95 against its reported output VAT liability of P1,526,084.5637 for the subject period of claim, there remains an excess input VAT of P10,804,038.39, which can be attributed to the entire zero-rated sales/receipts declared by petitioner in the amount of P1,442,750,339.13. Therefore, only the input VAT of P7,291,883.12 is attributable to the valid zero-rated sales/receipts of P973,743,933.65, as computed below: Valid Input VAT p 12,330,122.95 Less: Output VAT 1,526,084.56 Valid Excess Input VAT p 10,804,038.39 Valid Zero-Rated Sales/Receipts p 973,743 ,933.65 Divided by Total Reported Zero-Rated Sales/Receipts 1,442,75 0,339.13 Multiplied by Valid Excess Input VAT X 10,804,038.39 Excess Input VAT attributable to the Valid Zero- Rated Sales/Receipts p 7,291,883.12 37 Exhibit " D-1 ", line 15B.

AMENDED DECISION CTA CASE NO. 8 165 Page 22 of23 Although the claimed input VAT was carried-over by petitioner in its succeeding Quarterly VAT Returns38, the same remained unutilized until it was deducted as "Any VAT Refund/TCC Claimed"39 in its Quarterly VAT Return for the third quarter of 2010. Thus, the excess input VAT of P281,180,434.454D, as of the end of the third quarter of 2010, which was to be carried-over to the succeeding fourth quarter of 2010, is no longer included in the subject claim. In view of the foregoing, this Court finds that the instant Petition for Review be granted but in the reduced amount of P7,291,883.12. Consequently, this Court deems it no longer necessary to resolve the other issues raised by the parties in this case. WHEREFORE, premises considered, petitioner's Motion for Reconsideration and Supplemental Motion for Reconsideration (With Motion for Leave) are PARTIALLY GRANTED. The Decision dated January 8, 2013, dismissing the instant Petition for Review on the ground that it was prematurely filed, is RECALLED and SET ASIDE and the instant Petition for Review is PARTIALLY GRANTED. Accordingly, respondent Commissioner of Internal Revenue is ORDERED to REFUND or to ISSUE A TAX CREDIT CERTIFICATE to petitioner in the reduced amount of P7,291,883.12, representing unutilized input VAT attributable to zero-rated sales for the period covering third (3rd) and fourth (4th) quarters of calendar year 2008. SO ORDERED. CAESAR A. CASANOVA Associate Justice WE CONCUR: �r � JtJ~A~Ntrro;Cc. C.AaSrTA~NCED4A~fR. Associate Justice ~ N.M~~ 6'~ CIELITO N. MINDARO-GRULLA Associate Justice 38 Exhibits " D-2" to "D-8". 39 Exhibit "D-8", line 230. 40 Exhibit "D-8", line 29.

AME OED DECISIO CTA CASE NO. 8165 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. 41u JAN~ITOcc.~CA~ S"r~-AfJ,QR: Associate Justice Chairperson, Second Division 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. Presiding Justice

ANNEX A CTA Case No. 816 SDEUTSCHE I<NOWLEDGE SERVICES PTE. LTD .Valid and substant iat ed Zero -rat ed Sales (Per th i s Court's finding s)fo r the quarte rs ending September 30, 2008 and Dece mber 3 1, 2008 OR Inw a rd Co mp a ny Na me OR# Am ount A mo unt Exhibi t Remitt a nce Deutsche Bank Akti engesell schaft, ln lands bank 220 Coll ec ted Co ll ec ted Deutsche Bank Akti engesell schaft , Filiale Hongkong 228 in E uro .1248 Exhibit Deutsche Bank Aktiengesell schaft, Fili ale Hongkong 226 in Peso .125 1 .1 194 Deutsche Bank Akti engese ll schaft, Fi liale Hongkong 227 899,572.62 p 59,462 ,244 .9 5 .1252 J 197 Deutsche Bank Akti engese ll schaft , Fili ale Jakart a 239 36,444 ,726.63 .1253 J 197 De utsche Bank Akt iengesell schaft, Fi liale New York 235 55 1,352 .85 2,463,594 .60 .1 254 J 197 Deutsche Bank Akti engesell scha ft, As ia Pac ifi c Head Office 243 37,270.4 1 4, 11 8,574 .56 .1 257 J 198 Deutsche Bank Akti engesell schaft , As ia Paci fi c Head Office 243 62 ,307 .72 1,308 ,790 .89 .1258 .1 20 1 Deutsche Ban k Akti engesellschaft, As ia Pac ifi e Head Office 243 19 , 8 0 0 .00 .1258 J20 1 Deutsche Bank Aktiengesell schaft, As ia Pacifi c Head O ffi ce 243 283 ,296 , I09.54 .1 258 .1 20 1 Deutsche Bank Aktiengesell schaft , As ia Pacifi c Head Offi ce 243 4,285 ,835 .89 (3 10,68 1 84) .125 8 .120 1 Deutsche Bank Aktiengesell schaft, As ia Paci fi c Head O ffi ce 243 (4 ,700.14) .1 258 .120 1 Deutsche Bank Akti engesell schaft , As ia Pac ifi c Head Offi ce 243 (I ,983 ,0 16.5 0) J258 J20 1 Deutsche Bank Ak ti engesell schaft , Asia Paci fi c Head Offi ce 243 (30 ,000 .00) 2,1 40,335 .81 .1258 J20 1 Deutsche Bank Ak tiengesell scha ft , As ia Pacifi c Head Office 243 3 2 , 3 8 0 .00 1,487 ,262 .38 .1258 .1 201 De utsche Bank Ak ti engesell schaft, Asia Pac ifi c Head Office 243 22 ,500.00 2,865 ,778.77 .1258 .120 1 De utsche Bank Akti engesell schaft, As ia Pac ifi c Head Office 243 43 ,354 .84 .1 258 J20 1 Deutsche Bank Akti engesellscha ft , As ia Pac ific Head O ffi ce 243 12 ,0 0 0 .0 0 793 ,206.60 J258 .1 20 1 Deutsche Bank Ak ti engesell schaft, As ia Pac ifi c Head Office 243 2 2 8 , 7 5 0 .0 0 15, 120,500.8 1 J258 .1 20 1 Deutsche Bank Aktiengesell schaft , As ia Pac ifi c Head Office 243 22 ,500.00 J258 .120 1 De utsche Bank Ak ti engesell schaft , As ia Paci fi c Head O ffi ce 243 4 1,250.00 1,487 ,262.38 J258 J20 1 Deutsche Bank Ak ti engesell schaft , As ia Pacific Head Office 243 23 ,500.00 2,726,647 .69 J258 .1 20 1 Deutsche Bank Akti engese llsc haft , As ia Paci fi c Head Office 243 12 ,000 .00 I,553 ,362 .93 .1258 .1 20 1 Deutsche Sec uriti es Inc. 224 (4,541.92) J258 .1 20 1 Deutsche Securiti es Inc. 224 2 11 ,209.68 793 ,206.60 J267 .1 20 1 Deutsche Securiti es Inc. 224 12 ,0 0 0 .0 0 (300,223 .4 I) J267 .1 209 Deutsche Securities In c. 224 45 ,000 .00 13,96 1,076.01 .1 267 .1 209 Deutsche Group Servi ces Pty Limited 23 7 7 1,4 13.75 793,206 .60 .1 267 .1 209 Deutsche Bank Akti engesellschaft , Fili ate Singapu r 238 59,564 . 19 2,974 ,524 .75 .1 27 1 .1209 Deutsche Bank Akti engesell schaft , Asia Pac ifi c Head Office 229 537,892 .00 4,720,488 . 15 .1 272 J2 13 De utsche Bank Ak ti engese llschaft , As ia Pac ifi c Head O ffi ce 229 ( 15,46 1.64) 3,937 ,225 .72 .1 2 76 .1 2 13 De utsche Bank Akti engese ll schaft, Asia Pac ifi c Head Offi ce 229 650,64 1.00 35 ,554,957 .04 .1 276 .1 2 17 Deutsche Bank Akti engese ll sc haft , Asia Pac ific Head Office 229 24 ,900 .00 ( I,022 ,023 .04) J276 .12 17 Deutsche Bank Akti engese ll schaft, As ia Pac ific Head O ffi ce 229 403,553 .03 43 ,007,727 .95 J276 J2 17 De utsche Bank Akti engese ll schaft , As ia Pac ifi c Head Office 229 23 ,500 .02 I,645,903 .70 J276 J2 17 De utsche Bank Akti engesell schaft, Asia Pac ifi c Head Office 229 12 ,0 0 0 .0 0 26 ,6 75,077.24 .1 276 J2 17 Deut sche Bank Akti engesell schaft, As ia Pac ifi c Head O ffi ce 229 1,553 ,364 .25 .1 276 J2 17 De utsche Bank Ak tiengese ll schaft, As ia Pac ifi c Head O ffi ce 229 9, 49 6 . 59 793 ,206.60 .1 276 J2 17 Deut sche Bank Akti engesell schaft , As ia Pac ifi c Head Office 229 24 ,000 .00 627 ,729 .82 .1276 .12 17 Deutsche Bank Akti engesell schaft , As ia Pacifi c Head Office 229 48,000 .00 I,586,413 .20 .1 276 .1 2 17 Deutsche Bank Aktiengesellschaft , Asia Paci fi c Head Office 229 78 ,000.00 3, 172 ,826.40 .12 76 .1 2 17 Deutsche Bank Aktiengesell schaft , As ia Pac ifi c Head O ffi ce 229 36 ,000 .00 5, I55,842 .90 J276 .1 2 17 Deutsche Bank Akti engesell schaft , As ia Pac ifi c Head O ffi ce 229 36,000 .00 2,379,6 19.80 J276 .12 17 Deutsche Ban k Akti engesellschaft , As ia Paci fi c Head Office 229 12 ,000 .00 2,3 79,6 19.80 .1 276 .1 2 17 Deutsche Bank Akti engesell scha ft , As ia Pac ifi c Head O ffi ce 229 3 6 ,0 0 0 .0 0 793,206 .60 J276 .12 17 Deutsche Bank Aktiengesellschaft , As ia Pac ifi c Head Office 229 12 ,5 0 0 .00 2,379,6 19 .80 J2 76 J2 17 Deutsche Bank Akti engesell schaft , Asia Pacifi c Head Office 229 12 ,0 0 0 .00 826 ,256 .88 .1 276 .1 2 17 Deutsche Bank Aktiengesell schaft, Asia Pacifi c Head O ffi ce 229 4 8,000 .00 793,206 .6 0 .1 276 J2 17 Deutsche Bank Aktiengesell schaft, As ia Paci fi c Head O ffi ce 229 3, 172 ,826.40 .1276 J2 17 Deutsche Bank Ak ti engesell schaft , As ia Pac ific Head Office 229 7,500.00 495 ,754 .13 .1276 .1 2 17 De utsche Bank Aktiengesell schaft , As ia Pac ific Head Office 229 5 ,0 0 0 .00 3 3 0 ,502 . 75 J276 J2 17 Deutsche Bank Ak ti engese ll scha ft , As ia Pac ifi c Head Office 229 22,064 .5 1 1,458 ,4 76.25 J276 J2 17 Deutsche Bank Akti engesell schaft , As ia Pac ifi c Head O ffi ce 229 12 ,9 0 0 .03 852,699 .08 .1276 .12 17 De utsche Bank Akti engese ll scha tl , As ia Pac ifi c Head Office 229 I0,2 11.34 674 ,975 .19 .1276 J2 17 De utsche Bank Aktiengese ll scha ft , Asia Pac ifi c Head Office 229 25 ,800.03 I,705,396. 17 .1276 .12 17 De utsche Bank Akti engese llschaft , As ia Pacifi c Head O ffi ce 229 83 ,850.02 5,542,532.44 .1 276 .1 2 17 Deutsche Bank Akti engese ll schaft , As ia Pac ifi c Head O ffi ce 229 38,700.0 I 2,558,09 1. 95 .1 276 J2 17 Deutsche Bank Aktiengesell schaft, As ia Pacific Head O ffi ce 229 38 ,70 0 .0 1 2,558,09 1.95 J276 J2 17 Deutsche Bank Aktiengesell schaft , As ia Pac ifi c Head Office 229 12 ,899 .9 9 852,696.43 J276 J2 17 Deutsche Bank Aktiengesell schaft , As ia Pacific Head Office 229 38 ,700.0 1 2,558,09 1. 95 .1 276 .12 17 Deutsche Ban k Akti engesell scha ft , As ia Pacifi c Head Office 234 15,735 .49 1,040 , 124 .54 J276 .121 7 Deutsche Bank Ak tiengesellschaft , As ia Pac ific Head Office 234 75 ,600.05 4 ,997 ,204 .89 J277 .12 17 Deutsche Bank Aktiengese ll schaft, As ia Pac ific Head Offi ce 234 (24 ,000.00) ( 1,586,4 13 20) J277 J2 18 Deutsche Bank Ak tiengesellscha ft, As ia Pac ifi c Head Office 234 35,600. 01 2,353 , 180.24 .1 277 .1 2 18 I0,41 6.66 688 ,546.96 J277 .1 2 18 2 1,41 6.67 1,4 15,653 .67 .12 18 I 0,999 .9 9 4 ,417 .74 727 , 105 .39 23 ,41 5.25 292,0 15.04 3 0 ,4 6 0 .75 I ,54 7,760 .90 26, 171. 84 2,0 13,472.33 39,046 .72 I,729,973 .02 2,58 1,009.67

., ANNEX A CTA Case No. 8165DEUTSCHE KNOWLEDGE SERVICES PTE. l TD.Valid and substantiated Zero- rated Sales (Per this Court's findings}for the quarters ending September 30, 2008 and December 31, 2008 J277 J2 18 Deutsche Bank Akt iengesell schaf\, Asia Pac ifi c Head Office 234 33 ,508 .16 2,2 14,907 .8 1 J277 J2 18 Deutsche Bank Ak ti engesell schaft, As ia Paci fi c Head Offi ce 234 8 1,646.31 5,396 ,866 .0 0 J277 J2 18 De utsche Bank Akti engese ll schaf\ , Asia Pac ifi c Head Office 234 24,308 .67 1,606,8 16.46 J277 J2 18 Deutsche Bank Akt iengesell schaft, As ia Pacific Head Office 234 2 1,590. 15 1,427, 120.56 J277 J2 18 Deutsche Bank Aktiengesell schaft, Asia Pacifi c Head Office 234 2 7,209 .02 I,798 ,531.19 J277 J2 18 Deutsche Bank Akt iengesell schaf\ , As ia Pac ifi c Head O ffi ce 234 14 ,529 .02 J277 J218 Deutsche Bank Aktiengesellschaf\, As ia Pacific Head Office 234 23 ,235 .00 960,375 .90 J277 J2 18 De utsche Bank Akti engesell schaf\, As ia Pac ifi e Head Office 234 2 7,539 .06 1,535 ,846.28 J277 J2 18 Deu tsche Bank Akti engese ll scha f\ , As ia Paci fi c Head Offi ce 234 29,467 .19 1,820,34 7.0 I J277 J2 18 Deutsche Bank Akti engesellschaft, As ia Pacific Head Office 234 3 1,9 11.76 1,947 ,797.47 J277 J2 18 Deutsche Bank Akti engesell schaft, As ia Pacifi c Head Offi ce 234 38 1,92 1. 53 2, 109 ,384 .78 J277 J2 18 Deutsche Bank Akti engesell schaft , As ia Pacific Head O ffi ce 234 82,026 .24 25 ,245,223 .06 J278 J2 19 Deutsche Bank Akt iengesellschaft, As ia Pacific Head Office 248 37,677.42 5,421 ,979.58 J278 J2 19 Deutsche Bank Akti engesell schaft, As ia Pac ifi c Head O ffi ce 248 38,533 .33 2,490,498 . 18 J279 J220 De ul sche Bank Akli engese ll sc haf\ , Fi lia le Singapur 28 1 12,000 .00 2,547,074 .3 1 J279 J220 Deutsche Bank Aktiengese ll scha ft , Fili ale Sin gapu r 28 1 12 ,899 .99 J279 J220 Deulsche Bank Aktiengese ll schaft , Fili ale Singap ur 28 1 12 ,600 .00 749,4 73 .68 J280 J22 1 Deutsche Bank Ak ti engesell schaft , Fili ale Singapu r 292 23 ,500.00 805,683 .58 J280 J22 1 Deutsc he Bank Ak ti engesell schaft , Fili ale Singapur 292 2 3,500 .00 786 ,947 .36 J280 J22 1 Deutsche Bank Akl iengesell scha ft , Fili ale Singapur 292 23,500 .00 I,507 ,545 .68 J28 0 J22 1 Deutsche Bank Akti engesell scha ft , Fili ale Singapur 292 26,300 .07 I,50 7,54 5.68 J280 J22 1 De utsche Bank Akti engesell schaft, Fili ale Singapur 292 2 6,300 .0 8 I,507,545 .68 J280 J22 1 Deutsche Bank Akt iengesellscha ft , Fili ale Singapur 292 26,300 .00 I,687, 172.63 J280 J22 1 Deutsche Bank Ak ti engesellscha ft, Fili ale Singapu r 292 26,300 .00 1,68 7, 168 . 14 J280 J22 1 Deutsche Bank Ak ti engesellschaft, Fili ale Singapur 292 75,600 .00 I,687, 168 .14 J280 J22 1 Deutsche Bank Akt iengesell schaf\, Fili ale Sin gapur 292 25,200 .00 1,687, 168 .14 J280 J22 1 Deutsche Bank Ak tiengesell schaft , Fil iale Singapu r 292 23 , 500 .02 4,849 ,806.54 J28 0 J22 1 Deutsche Bank Aktiengesell schaft , Fili ale Singapur 292 23,500 .02 I ,6 16,602 . 18 J2 80 J22 1 Deutsche Bank Akti engesellschaft, Filiale Singapur 292 23 ,500 .00 1,507,545 .68 J282 J223 Deutsche Ban k Aktiengesell schaft, Fili ale 1-longkong 2 71 1,507 ,54 5.68 J284 J223 Deutsche Bank Aktiengesell schaft, Fili ale Hongkong 269 3, 0 32 .2 4 1,507,545 .68 J286 J223 Deutsche Gro up Serv ices Pty Limited 270 684, 10 1. 69 187, I09.25 J288 J223 Deutsche Bank Akti engesellschaft, Fili ale Hongkong 268 386,274 .00 42 ,2 13,596 .19 J293 J227 De utsche Bank Ak ti engesellschaft , Asia Pacific Head Offi ce 288 23 ,835,659.08 J294 J228 De ulsche Bank Ak ti engesell schaft , As ia Pac ifi c Head Office 263 36,928 .93 2,278,759 .08 J295 J229 De utsche Bank Ak tiengesellscha ft , Fili ale Jakart a 258 33 1,6 16.00 20,76 1,4 13.27 De utsche Sec uriti es In c. 286 442 , 143 .00 28 ,296 ,068 .77 1299 1233 De utsche Bank Aktiengesell schaft, Fili ale New York 30 1 1,074 ,225 .20 Deutsche Bank Akti engesell schaft, Fili ale New Yo rk 30 1 16 ,650 .00 43 ,80 I,068 .1 I J3 14 J24 1 Deutsche Bank Akti engesell schaft , Fili ale New York 30 1 698,257 .00 5,030, 177.8 1 131 4 J24 1 Deutsche Bank Akti engese ll schaft , As ia Pacifi c Head Offi ce 282 3,545,592 .27 13 14 J24 1 Deutsche Bank Akti engesell schaft, As ia Pacifi c Head Office 282 75,223 .28 3,007 ,755 .18 J3 16 J242 Deutsche Bank Akti engese ll scha f\ , As ia Pacific Head Office 282 53,02 1.95 1,5 18, 188 .04 13 16 J242 Deutsche Bank Aktiengesell scha ft , As ia Pacifi c Head O ffi ce 282 44,979.42 6,029,866. 19 13 16 J242 Deutsche Bank Akti engesellschaft, Filiale New York 277 2 4 , 3 9 0 .83 8,386,228 .98 13 16 J242 Deutsche Ban k Akti engesellschaft, Fili ale New York 2 77 96,874 .86 67, 180, 147.47 J3 17 J243 Deutsche Bank Akti engesell schaft, Fili ale New York 277 134 ,731.76 I,303 ,338.77 J3 17 J243 Deutsche Bank Akti engesellschaft, Fili ale New York 272 1,079,30 7.00 1,3 78, 155 .79 1317 J243 Deutsche Bank Aktiengesell schaft , Fili ale New York 2 72 20,887.4 1 762,834 . 14 J3 19 J244 Deutsche Bank Akti engesell schaft, Fili ale New York 272 22,085 .59 1,400, 134. 17 13 19 J244 Deutsche Group Serv ices Pty Lim ited 279 12,225 .00 18, 128,887.53 J3 19 Total 2 2 , 8 6 9 .34 3,556,937 . 12 1322 1244 296, 106.19 226,029 88 58,098 . 12 973 ,743 ,933 .65 J247 3,60 1. 00 '?' 14,991,955.66 p

CTA Case No. 8165 ANN EX B DEUTSCHE KNOWLEDG ESERVICES PTE. LTD. ,.. Subs tant iated In put VAT Claim (Per this Court's findings ) for the quarters ending September 30, 2008 and December 31, 2008 E x hi b i t Name of Supplier Reference Input Tax Tllird Quarter 090635 090636 1379 ACCENT MICRO TECHNOLOGIES INC 091219 p 1,928 .57 091905 J380 ACCENT MICRO TECHNOLOGIES INC 091955 2,078 .57 091956 1381 ACCENT MICRO TECHNOLOGIES INC 91901 698 .36 81748 1382 ACCENT MICRO TECHNOLOGIES INC 89743 2, 078. 57 93752 1383 ACCENT MICRO TECHNOLOGIES INC 99434 698 .3 6 7400 J384 ACCENT MICRO TECHNOLOGIES INC 7520 698.36 7558 J385 ACCENT MICRO TECHNOLOGIES INC 7592 4 , 157 . 14 7640 J390 ACCRALAW 7704 1,800 .00 7734 J392 AMERICAN EXPRESS TRANSNATIONAL 28415 9 , 194 .07 J393 AMERICAN EXPRESS TRANSNATTONAL 0116 11 ,562. 63 0117 1394 AMERICAN EXPRESS TRANSNATIONAL 0118 11,883 .82 0119 J395 ASIA SELECT INC 0120 1,945.49 0121 J397 ASIA SELECT INC 0122 2,481.95 0123 1398 ASIA SELECT INC 0124 2 ,209.4 3 0125 J399 ASIA SELECT INC 0126 2 ,320 .73 0127 1400 ASIA SELECT INC 0128 1,420 .85 0129 1401 ASIA SELECT INC 0130 961 .80 0131 1402 ASIA SELECT INC 01 32 916 .98 0133 1406 AUDIOMAN ENTERPRISES 0134 446.42 0135 1598 CHEF CONCEPTS INCORPORATED 01 36 1,8 24 .00 0137 1598 CHEF CONCEPTS INCORPORATED 0138 4,104 .00 0139 1599 CHEF CONCEPTS INCORPORATED 0140 I ,531.80 0141 1599 CHEF CONCEPTS INCORPORATED 0142 3,876 .00 0143 1599 CHEF CONCEPTS INCORPORATED 0144 5,586 .00 0145 1600 CHEF CONCEPTS INCORPORATED 0146 1,938 .00 0147 1600 CHEF CONCEPTS INCORPORATED 0148 4 , 104 .00 0149 1600 CHEF CONCEPTS INCORPORATED 3,876 .00 1601 CHEF CONCEPTS INCORPORATED 5,382 .00 1602 CHEF CONCEPTS INCORPORATED 5,382.00 1603 CHEF CONCEPTS INCORPORATED 7,038.00 1604 CHEF CONCEPTS INCORPORATED 907 .2 0 1604 CHEF CONCEPTS INCORPORATED 4,968 .00 1605 CHEF CONCEPTS INCORPORATED 7,038 .00 1604 CHEF CONCEPTS INCORPORATED 4,140 .00 1606 CHEF CONCEPTS INCORPORATED 1, 159.20 1607 CHEF CONCEPTS INCORPORATED 2,856 .60 1607 CHEF CONCEPTS IN CORPORATED 2,401.20 1606 CHEF CONCEPTS INCORPORATED 2,070 .00 1606 CHEF CONCEPTS INCORPORATED 1, 159.20 1608 CHEF CONCEPTS INCORPORATED 2,15 2. 80 1608 CHEF CONCEPTS INCORPORATED 441.60 J608 CHEF CONCEPTS INCORPORATED 1,159.20 1609 CHEF CONCEPTS INCORPORATED 2, 400 .00 J608 CHEF CONCEPTS INCORPORATED 1,159 .2 0 1608 CHEF CONCEPTS INCORPORATED 3,726 .00 1608 CHEF CONCEPTS INCORPORATED 1,260 .00 1610 CHEF CONCEPTS INCORPORATED 1,159 .2 0 1610 CHEF CONCEPTS INCORPORATED 2,484 .00 1611 CHEF CONCEPTS INCORPORATED 496 .80 1611 CHEF CONCEPTS INCORPORATED 2, 152. 80 1612 CHEF CONCEPTS INCORPORATED 9,715 .20 1611 CHEF CONCEPTS INCORPORATED 2,318 .40 J613 CHEF CONCEPTS INCORPORATED 496.80

CTA Case No. 8165 ANNEX B DEUTSCHE KNOWLEDGE SERVICES PTE. LTO. Input Tax Substantiated Input VAT Claim (Per this Court's findings) 1,350.00 for the quarters ending September 30, 2008 and December 31, 2008 3,974.40 6,348 .00 Exhibit Name of Supplier Reference 496 .80 Third Quarter 0150 3,105 .00 0151 2,649 .60 J614 CHEF CONCEPTS INCORPORATED 0153 5,796 .00 0154 7,245.00 J613 CHEF CONCEPTS INCORPORATED 0156 3,353.40 0158 5,796.00 J615 CHEF CONCEPTS IN CORPORATED 0159 2,318.40 0160 82,800 .00 J616 CHEF CONCEPTS INCORPORATED 0161 45,600.00 0162 45,600 .00 J616 CHEF CONCEPTS INCORPORATED 0163 1,358 .2 1 7710005416 1,472.75 J617 CHEF CONCEPTS INCORPORATED 7661 1,161.84 7747 1,374 .57 J618 CHEF CONCEPTS INCORPORATED 7573 7597 409 .10 J619 CHEF CONCEPTS INCORPORATED 7598 264,000 .00 7602 J619 CHEF CONCEPTS INCORPORATED 7635 13,476.84 0001623 235 .71 J619 CHEF CONCEPTS INCORPORATED 0001942 239.40 0001943 239.40 J619 CHEF CONCEPTS INCORPORATED 0001944 239.40 0001945 239.40 J625 DATACRAFT PHILIPPINES INC. 0001946 0001947 264,000 .00 J626 DAVIS LANGDON & SEAH PHILIPPIN 0001948 110,931.72 0001949 J626 DAVIS LANGDON & SEAH PHILIPPIN 0002289 13,476.84 0002290 235 .71 J656 ELECTRONIC SECURITYSYSTEMS CO 0002291 239.40 0002292 239.40 J657 ELECTRONIC SECURITYSYSTEMS CO 0002293 239.40 0002294 239.40 J658 ELECTRONIC SECURITYSYSTEMS CO 76596 76714 9,054 .38 1659 ELECTRONIC SECURITYSYSTEMS CO 76594 14,494.13 76716 J660 ELECTRONIC SECURITYSYSTEMS CO 76907 1,140 .37 76908 95.42 J666 ePLDTINC. 76715 77198 640.41 J668 ePLDT INC. 77197 9,054 .3 8 104284 14,494 . 11 J669 ePLDT INC. 104285 9,054 .38 104286 14,494 . 13 J669 ePLDTINC. 104287 104288 520 .98 1669 ePLDT INC. 108103 400 .77 108104 157.87 J669 ePLDT INC. 108105 552 .99 108112 206 .59 J669 ePLDTINC. 108113 1,193.66 1,193.66 J670 ePLDT INC. 1,193 .66 1, 193 .66 1671 ePLDT INC. 1,193.66, _ J672 ePLDT INC. J673 ePLDT INC. 1673 ePLDT INC. 1673 ePLDT INC. 1673 ePLDT INC. J673 ePLDT INC. 1716 FUJI XEROX PHILIPPINES INC 1717 FUJI XEROX PHILIPPINES INC 1718 FUJI XEROX PHILIPPINES INC 1720 FUJI XEROX PHILIPPINES INC 1722 FUJI XEROX PHILIPPINES INC J724 FUJI XEROX PHILIPPINES INC 1725 FUJI XEROX PHILIPPINES INC J726 FUJI XEROX PHILIPPINES INC J727 FUJI XEROX PHILIPPINES INC J728 FUJI XEROX PHILIPPINES INC 1728 FUJI XEROX PHILIPPINES INC J728 FUJI XEROX PHILIPPINES INC 1728 FUJI XEROX PHILIPPINES INC J728 FUJI XEROX PHILIPPINES INC 1730 FUJI XEROX PHILIPPINES INC 1730 FUJI XEROX PHILIPPINES INC 1730 FUJI XEROX PHILIPPINES INC 1730 FUJI XEROX PHILIPPINES INC 1730 FUJI XEROX PHILIPPINES INC

CTA Case No. 8165 AN NEX B DEUTSCHE KNOWLEDG ESERVICES PTE. LTD. Input Tax Substantiated Input VAT Claim (Per this Courf s findings) for the quarters ending September 30, 2008 and December 31, 2008 23,548 .54 219 .32 Ex hibi t Na me of Supplier Reference 204.00 408.00 Third Quarter 77526 204 .00 77527 128 .57 J731 FUJI XEROX PHILIPPINES INC 7028069 204.00 8009219 204 .00 J732 FUJI XEROX PHILIPPINES INC 8004272 204.00 7028052 204.00 J733 GLOBE TELECOM 8004283 204.00 7026928 204.00 J734 GLOBE TELECOM 5000401 204.00 7026927 204 .00 J735 GLOBE TELECOM 5000402 204.00 8004263 204.00 J736 GLOBE TELECOM 7026925 204 .00 8004302 204 .00 J737 GLOBE TELECOM 7026920 204 .00 5000399 204 .00 J738 GLOBE TELECOM 5000398 204.00 8004259 204.00 J739 GLOBE TELECOM 8004326 204.00 8022160 204 .00 J740 GLOBE TELECOM 8004304 204.00 8022159 204.00 J741 GLOBE TELECOM 8004303 204.00 8022158 204.00 J742 GLOBE TELECOM 5000394 204.00 8004301 204.00 J743 GLOBE TELECOM 8022162 204.00 5000393 204 .00 J744 GLOBE TELECOM 8004300 204 .00 8022161 204.00 J745 GLOBE TELECOM 5000392 128.57 4000242 128 .5 7 J746 GLOBE TELECOM 1006157 239 .17 5000387 204.21 J747 GLOBE TELECOM 7028084 547.49 7026921 204.00 J748 GLOBE TELECOM 4000244 204.00 4000193 204 .00 J749 GLOBE TELECOM 8005738 547.49 7026840 204.00 J750 GLOBE TELECOM 6029443 547.49 7028 186 204.00 J75 1 GLOBE TELECOM 8005739 204.00 7028180 204.00 J752 GLOBE TELECOM 8005740 547.49 7026836 204.00 J753 GLOBE TELECOM 6029442 451.19 8023192 204 .00 J754 GLOBE TELECOM 8005741 451.19 5000403 J755 GLOBE TELECOM 6029436 6030846 J756 GLOBE TELECOM 6029439 J757 GLOBE TELECOM J758 GLOBE TELECOM J759 GLOBE TELECOM J760 GLOBE TELECOM J761 GLOBE TELECOM J762 GLOBE TELECOM J763 GLOBE TELECOM J764 GLOBE TELECOM J765 GLOBE TELECOM J766 GLOBE TELECOM J767 GLOBE TELECOM J768 GLOBE TELECOM J769 GLOBE TELECOM J770 GLOBE TELECOM J771 GLOBE TELECOM J772 GLOBE TELECOM J773 GLOBE TELECOM J774 GLOBE TELECOM J775 GLOBE TELECOM J776 GLOBE TELECOM J777 GLOBE TELECOM J778 GLOBE TELECOM J779 GLOBE TELECOM J780 GLOBE TELECOM J78 1 GLOBE TELECOM J782 GLOBE TELECOM J783 GLOBE TELECOM

CTA Case No. 8165 ANN EX B DEUTSCHE KNOWLEDGE SERVICES PTE. LTD. Input Tax Substantiated Input VAT Claim (Per this Court's findings) for the quarters ending September 30, 2008 and December 31, 2008 451.19 204 .00 Ex hibit Name of Supplier Reference 451.19 204 .00 Third Quarter 6029437 451.19 5000400 204.00 1784 GLOBE TELECOM 6029433 451.19 8023197 309.29 J785 GLOBE TELECOM 6029434 304.00 7028074 204 .11 1786 GLOBE TELECOM 6029435 204 .00 7028184 204 .00 1787 GLOBE TELECOM 5000381 204 .00 7026917 204.00 J788 GLOBE TELECOM 5000384 204.00 8022153 408 .00 J789 GLOBE TELECOM 8004266 204.00 8022156 204.00 1790 GLOBE TELECOM 7028065 204.00 8004265 204 .00 1791 GLOBE TELECOM 8023194 204 .00 8022167 204 .00 1792 GLOBE TELECOM 8004306 204 .00 7028182 204 .00 1793 GLOBE TELECOM 8022165 204 .00 8004243 204 .00 1794 GLOBE TELECOM 1007032 204.00 7026842 204 .00 J795 GLOBE TELECOM 8004289 204 .00 5000397 204 .00 J796 GLOBE TELECOM 7026835 204 .00 8004281 204.00 J797 GLOBE TELECOM 4000225 204 .00 5000391 204 .00 J798 GLOBE TELECOM 5000378 204 .00 8003507 204 .00 J799 GLOBE TELECOM 8004327 204 .00 7026919 204 .00 J800 GLOBE TELECOM 7028081 204 .00 7026926 204 .00 J801 GLOBE TELECOM 7028073 204 .00 8004305 204 .00 J802 GLOBE TELECOM 7028060 204 .00 6029427 204.00 J803 GLOBE TELECOM 7028175 204.00 8004330 204.00 J804 GLOBE TELECOM 7026838 204 .00 5000396 204 .00 J805 GLOBE TELECOM 8022143 204.00 5000386 204 .00 J806 GLOBE TELECOM 8004260 204 .00 7026831 204 .00 J807 GLOBE TELECOM 4000187 204 .00 5000385 J808 GLOBE TELECOM 7026832 4000228 J809 GLOBE TELECOM 6029423 J8 10 GLOBE TELECOM J8 11 GLOBE TELECOM J812 GLOBE TELECOM J813 GLOBE TELECOM J8 14 GLOBE TELECOM J8 15 GLOBE TELECOM J816 GLOBE TELECOM J817 GLOBE TELECOM J8 18 GLOBE TELECOM J819 GLOBE TELECOM J820 GLOBE TELECOM J821 GLOBE TELECOM J822 GLOBE TELECOM J823 GLOBE TELECOM J824 GLOBE TELECOM 1825 GLOBE TELECOM 1826 GLOBE TELECOM 1827 GLOBE TELECOM J828 GLOBE TELECOM J829 GLOBE TELECOM J830 GLOBE TELECOM J83 1 GLOBE TELECOM J832 GLOBE TELECOM J833 GLOBE TELECOM J834 GLOBE TELECOM J835 GLOBE TELECOM J836 GLOBE TELECOM

CTA Case No. 8165 ANNEX B DEUTSCHE KNOWLEDGE SERVICES PTE. LTD. Input Tax Substantiated Input VAT Claim (Per this Court's findings) 204.00 for the quarters ending September 30, 2008 and December 31, 2008 477.51 204 .00 Ex hi b it Na me of Su pplier Reference 204 .00 204.00 Third Quarter 5000379 204.00 8022149 367.05 1837 GLOBE TELECOM 8004261 367.05 4000188 192 .86 1838 GLOBE TELECOM 8022163 192.86 5000404 192 .86 1839 GLOBE TELECOM 7028174 192 .86 6030847 192.86 J840 GLOBE TELECOM 7028181 128 .57 8004293 128.57 1841 GLOBE TELECOM 7028036 121.17 7026843 128 .57 1842 GLOBE TELECOM 4000240 4000235 87 .10 1843 GLOBE TELECOM 7028053 257.14 7026923 128 .57 1844 GLOBE TELECOM 4000234 194.42 6029412 127.13 1845 GLOBE TELECOM 8004242 128.57 4000238 138.16 J846 GLOBE TELECOM 7028058 128 .57 7026922 128.57 1847 GLOBE TELECOM 7028090 204 .00 4000230 128 .57 J848 GLOBE TELECOM 4000227 78 .80 7028082 128 .57 1849 GLOBE TELECOM 7028064 149.31 4000237 265 .89 1850 GLOBE TELECOM 6029409 128.57 8003506 128.57 1851 GLOBE TELECOM 7028083 204 .00 8004240 204 .00 1852 GLOBE TELECOM 4000239 128.57 8003508 204 .00 1853 GLOBE TELECOM 8022154 204 .00 1007027 204.00 J854 GLOBE TELECOM 4000233 204 .00 1007024 204 .00 J855 GLOBE TELECOM 8004254 204.00 8022135 204 .00 J856 GLOBE TELECOM 8022155 204 .00 7028179 204 .00 J857 GLOBE TELECOM 8004292 237.08 8022164 140.53 1858 GLOBE TELECOM 7026834 128.57 8004249 128 .57 1859 GLOBE TELECOM 7028178 128.57 8004255 128 .57 J860 GLOBE TELECOM 7028086 128.57 8004247 1861 GLOBE TELECOM 8005745 7028085 1862 GLOBE TELECOM 4000229 1863 GLOBE TELECOM 1864 GLOBE TELECOM J865 GLOBE TELECOM J866 GLOBE TELECOM J867 GLOBE TELECOM 1868 GLOBE TELECOM 1869 GLOBE TELECOM 1870 GLOBE TELECOM 1871 GLOBE TELECOM 1872 GLOBE TELECOM J873 GLOBE TELECOM J874 GLOBE TELECOM 1875 GLOBE TELECOM 1876 GLOBE TELECOM J877 GLOBE TELECOM J878 GLOBE TELECOM J879 GLOBE TELECOM 1880 GLOBE TELECOM 1881 GLOBE TELECOM 1882 GLOBE TELECOM J883 GLOBE TELECOM J884 GLOBE TELECOM 1885 GLOBE TELECOM J886 GLOBE TELECOM 1887 GLOBE TELECOM 1888 GLOBE TELECOM 1889 GLOBE TELECOM

CTA Case No. 8165 AN NEX B DEUTSCHE KNOWLEDG ESERVICES PTE. LTD . Input Tax Substantiated Input VAT Claim (Per this Court's findings) 128.57 for the quarters ending September 30, 2008 and December 31, 2008 128. 57 128.57 Exhib it Na me of Supplier Reference 126.82 192.86 Tllird Quarter 6029430 192.86 4000190 192. 86 J890 GLOBE TELECOM 7028057 204 .00 6029422 204.00 J891 GLOBE TELECOM 8004244 204.00 7026833 204.00 J892 GLOBE TELECOM 4000192 204 . 11 5013466 204.00 J893 GLOBE TELECOM 7026924 204.00 1007033 204.00 J894 GLOBE TELECOM 8004279 204.00 5000388 204 .00 J895 GLOBE TELECOM 7026841 204.00 8004287 267 .86 J896 GLOBE TELECOM 5000389 267.86 8004245 267.86 J897 GLOBE TELECOM 8022152 267.86 8004251 267.86 J898 GLOBE TELECOM 7028176 267.86 6029428 204.00 J899 GLOBE TELECOM 4000241 204.00 8004328 204.00 J900 GLOBE TELECOM 7028177 204.00 6029429 204.00 J901 GLOBE TELECOM 8022140 204.00 5000377 204.00 J902 GLOBE TELECOM 4000243 204.00 8004329 204 .00 J903 GLOBE TELECOM 8022142 204.00 8022150 204.00 J904 GLOBE TELECOM 5000390 204 .00 8004276 204 .00 J905 GLOBE TELECOM 8004264 204 .00 8005743 204.00 J906 GLOBE TELECOM 8004271 204.00 7028061 204.00 J907 GLOBE TELECOM 7026918 204.00 8004246 204.00 1908 GLOBE TELECOM 8004267 204.00 6029432 204 .00 J909 GLOBE TELECOM 8004275 204.00 8022166 204 .00 J910 GLOBE TELECOM 8004273 204.00 7026915 204.00 J9ll GLOBE TELECOM 8004262 204.00 8023195 204.00 J912 GLOBE TELECOM 7026839 255.70 8022157 204 .00 J913 GLOBE TELECOM 7028070 7026837 J914 GLOBE TELECOM 8005744 4000191 J9 15 GLOBE TELECOM 8022137 J916 GLOBE TELECOM J917 GLOBE TELECOM J918 GLOBE TELECOM J919 GLOBE TELECOM J920 GLOBE TELECOM 1921 GLOBE TELECOM J922 GLOBE TELECOM J923 GLOBE TELECOM 1924 GLOBE TELECOM 1925 GLOBE TELECOM J926 GLOBE TELECOM J927 GLOBE TELECOM J928 GLOBE TELECOM 1929 GLOBE TELECOM J930 GLOBE TELECOM J931 GLOBE TELECOM 1932 GLOBE TELECOM J933 GLOBE TELECOM 1934 GLOBE TELECOM J935 GLOBE TELECOM J936 GLOBE TELECOM J937 GLOBE TELECOM J938 GLOBE TELECOM J939 GLOBE TELECOM J940 GLOBE TELECOM J941 GLOBE TELECOM J942 GLOBE TELECOM

CTA Case No. 8165 ANN EX B DEUTSCHE KNOWLEDGE SERVICES PTE. LTD. Input Tax Substantiated Input VAT Claim (Per this Court's findings) for the quarters ending September 30, 2008 and December 31, 2008 204.00 204 .00 Exhi bit Na me of Supplier Refere nce 204 .00 204.00 Third Quarter 5000380 204.00 8004252 204.00 1943 GLOBE TELECOM 6029440 204 .00 8004299 94,089.46 1944 GLOBE TELECOM 1007034 214.29 6029441 160.18 1945 GLOBE TELECOM 8004282 160.18 19,387.20 1946 GLOBE TELECOM 1470 19,387.20 1892 160.18 1947 GLOBE TELECOM 228858 160 . 18 232697 160.18 1948 GLOBE TELECOM 232704 160.18 227922 320.36 1949 GLOBE TELECOM 232702 160.18 236041 160.18 1953 HEADSTRONG PHILIPPINES INC. 228599 1,334 .5 1 235811 1,782.5 8 1956 ICON INTERIORS INC 235515 2,141.74 232109 1,737 .97 1960 INNOVE COMMUNICATIONS, INC. 228598 213 .75 228854 213 .75 1961 INNOVE COMMUNICATIONS, INC. 232110 800 .89 236455 160.18 1962 INNOVE COMMUNICATIONS, INC. 232418 160.18 232108 160 . 18 1963 INNOVE COMMUNICATIONS, INC. 236157 160.18 234811 160 . 18 J964 INNOVE COMMUNICATIONS, INC. 236042 160.18 232696 160.18 1965 INNOVE COMMUNICATIONS, INC. 228595 160.18 236156 160 . 18 1966 INNOVE COMMUNICATIONS, INC. 236040 160 . 18 227923 160.18 1967 INNOVE COMMUNICATIONS, INC. 227920 18,000.00 236158 18,000.00 1968 INNOVE COMMUNICATIONS, INC. 232699 160.1 8 230422 160.18 1969 INNOVE COMMUNICATIONS, INC. 231828 160 . 18 232703 320.36 1970 INNOVE COMMUNICATIONS, INC. 228291 341.02 236161 160.18 J971 INNOVE COMMUNICATIONS, INC. 236162 160 . 18 228856 160 . 18 1972 INNOVE COMMUNICATIONS, INC. 228857 160.18 229366 106.61 J973 INNOVE COMMUNICATIONS, INC. 231827 106.61 232698 75 .06 1974 INNOVE COMMUNICATIONS, INC. 232695 175 .68 228597 1975 INNOVE COMMUNICATIONS, INC. 227921 235809 1976 INNOVE COMMUNICATIONS, INC. 230425 230423 1977 INNOVE COMMUNICATIONS, INC. 1978 INNOVE COMMUNICATIONS, INC. 1979 ~OVE COMMUNICATIONS, INC. 1980 INNOVE COMMUNICATIONS, INC. 1981 INNOVE COMMUNICATIONS, INC. 1982 INNOVE COMMUNICATIONS, INC. 1983 INNOVE COMMUNICATIONS, INC. J984 INNOVE COMMUNICATIONS, INC. J985 INNOVE COMMUNICATIONS, INC. 1986 INNOVE COMMUNICATIONS, INC. 1987 INNOVE COMMUNICATIONS, INC. 1988 INNOVE COMMUNICATIONS, INC. 1989 INNOVE COMMUNICATIONS, INC. 1990 INNOVE COMMUNICATIONS, INC. 1991 INNOVE COMMUNICATIONS, INC. 1992 INNOVE COMMUNICATIONS, INC. 1993 INNOVE COMMUNICATIONS, INC. 1994 INNOVE COMMUNICATIONS, INC. 1995 INNOVE COMMUNICATIONS, INC. J996 INNOVE COMMUNICATIONS, INC. 1997 INNOVE COMMUNICATIONS, INC. 1998 INNOVE COMMUNICATIONS, INC. 1999 INNOVE COMMUNICATIONS, INC. JIOOO INNOVE COMMUNICATIONS, INC. 11001 INNOVE COMMUNICATIONS, INC. J1002 INNOVE COMMUNICATIONS, INC. 11003 INNOVE COMMUNICATIONS, INC.

CTA Case No. 8165 ANN EX B DEUTSCHE KNOWLEDGE SERVICES PTE. l TO. Input Tax Substantiated Input VAT Claim (Per this Court's findings) for the quarters ending September 30, 2008 and December 31, 2008 160.18 175 .68 Ex hi bit Na me of Supplier R eference 160.18 7,944.21 Third Quarter 235518 7,530.52 230424 160. 18 Jl004 INNOVE COMMUNICATIONS, INC. 236160 160 .18 226654 160.18 11005 INNOVE COMMUNICATIONS, INC. 230309 12,039.60 236159 25,142.24 11006 INNOVE COMMUNICATIONS, INC. 227919 120,4 15 .10 230420 120,415.10 11007 INNOVE COMMUNICATIONS, INC. 02836 361,245.30 KSA08-13 361,245.30 11008 INNOVE COMMUNICATIONS, INC. RB3948 173, 199.79 RB3949 342,815.43 11009 INNOVE COMMUNICATIONS, INC. RB3997 111,529.44 RB3998 440,314.38 11010 INNOVE COMMUNTCATIONS, INC. RB3999 3,008.25 RB4000 3,252.56 Jl011 INNOVE COMMUNICATIONS, INC. RB4001 1,420.43 RB4002 5,836.88 11019 KFORCE GLOBAL SOLUTIONS INC. 101763 101080026 647 .61 101763101080028 (167 . 13) Jl020 KSA REALTY CORPORATION 101763 101080030 2,678 .57 101763 101080031 20,571.43 11021 KSA REALTY CORPORATION 1C017631268360 16,928.57 CM1017631080010 1,020.05 J 1022 KSA REALTY CORPORATION 001760 276 .27 002439 3,143.22 Jl023 KSA REALTY CORPORATION 002535 262 .50 28358091 10,175 .67 11024 KSA REALTY CORPORATION 28358 129 9,581.94 28358 130 9,263.19 11025 KSA REALTY CORPORATION 0 11 924 9,263.19 048756 1, 128.00 11026 KSA REALTY CORPORATION 049180 1,12 8.00 050262 I ,679.46 11027 KSA REALTY CORPORATION 051869 6,163.93 27347 2,253 .21 11028 KSA REALTY CORPORATION 27567 538.93 354756 353.04 11041 MAXICARE HEALTHCARE CORP 354757 1,3 83 .21 355532 141 .96 11042 MAXICARE HEALTHCARE CORP 355683 1,3 83.21 356810 1,030.18 J1043 MAXICARE HEALTHCARE CORP 357687 1,383.21 357688 127 .50 J 1044 MAXICARE HEALTHCARE CORP 358029 2,712.86 359 107 648 .21 11045 MAXICARE HEALTHCARE CORP 359774 74 ,382 .00 361731 81 ,774 .00 ]1045 MAXICARE HEALTHCARE CORP 362064 9,000 .00 362828 11047 MEC NETWORKS CORPORATION 0175 0176 ]1048 MEC NETWORKS CORPORATION 0177 J1049 MEC NETWORKS CORPORATION Jl056 MERCURY DRUG CORPORATION 11057 MERCURY DRUG CORPORATION Jl057 MERCURY DRUG CORPORATION J1069 MICRO-D INTERNATIONAL, INC. J l288 PHILIPPINE VENDING CORPORATION 11 289 PHILIPPINE VENDING CORPORATION 11290 PHILIPPINE VENDING CORPORATION J1291 PHILIPPINE VENDING CORPORATION 11356 PRODUCT PROVIDERS INC Jl357 PRODUCT PROVIDERS INC 11362 QUARTZ BUSINESS PRODUCTS CORP Jl363 QUARTZ BUSINESS PRODUCTS CORP Jl364 QUARTZ BUSINESS PRODUCTS CORP 11365 QUARTZ BUSINESS PRODUCTS CORP J1366 QUARTZ BUSINESS PRODUCTS CORP J1367 QUARTZ BUSINESS PRODUCTS CORP Jl368 QUARTZ BUSINESS PRODUCTS CORP Jl369 QUARTZ BUSINESS PRODUCTS CORP Jl370 QUARTZBUSINESSPRODUCTSCORP 11371 QUARTZ BUSINESS PRODUCTS CORP 11372 QUARTZ BUSINESS PRODUCTS CORP Jl373 QUARTZ BUSINESS PRODUCTS CORP Jl374 QUARTZ BUSINESS PRODUCTS CORP J1391 ROADMAPS & BEYOND, INC. 11391 ROADMAPS & BEYOND, INC. 11392 ROADMAPS & BEYOND, INC.

CTA Case No. 8165 ANN EX B DEUTSCHE KNOWlEDGE SERVICES PTE. LTD. Substantiated Input VAT Claim (Per this Court's f indings) for the quarters ending September 30, 2008 and December 31, 2008 Exhibit Na me of Supplier R e fe1�e n ce Input Tax Third Quarter 0178 7,920.00 0179 11 ,880.00 J1393 ROADMAPS & BEYOND, INC. 0186 14,400 .00 0187 11 ,880.00 11394 ROADMAPS & BEYOND, INC. 0188 11,880.00 0189 11 ,880.00 Jl395 ROADMAPS & BEYOND, INC. 0190 20,760 .00 0191 24 ,000 .00 J1396 ROADMAPS & BEYOND, INC. 0192 9,000 .00 8323 398 ,733.43 Jl396 ROADMAPS & BEYOND, INC. 58479 16 ,740 .00 58968 22, 704.42 J1395 ROADMAPS & BEYOND, INC. 59446 46 ,2 00 .00 V57833 24,540 .00 J1396 ROADMAPS & BEYOND, INC. 0646 0692 1,671.4 3 J1397 ROADMAPS & BEYOND, INC. PSOI764 4 , 178 .57 PS01765 49,020.00 11395 ROADMAPS & BEYOND, INC. 161700 5,760.00 161701 J1403 SAN MIGUEL PROPERTIES INC 161777 60 .00 161893 2,892 .86 Jl404 SGV &CO. 161974 161975 150.00 J1406 SGV &CO. 162459 60 .00 163 812 5,062.50 Jl407 SGV & CO. 1857 S0. 36 2008-06-00 I 5,06 2.5 0 J1413 SGV &CO. 2008-07-004 11 ,137.50 44661 7,200.00 Jl416 SHELLSOFT TECHNOLOGY CORPORATION 44675 2,400 .00 1246973 15 ,900 .00 Jl417 SHELLSOFT TECHNOLOGY CORPORATION 1247146 423.2 1 1247147 2,750 .89 J1419 SINCLAIR KNIGHT MERZ (PHILIPPINES) 1247674 32. 54 1250893 65 .08 11420 SINCLAIR KNIGHT MERZ (PHILIPPINES) 24468 162. 70 5,128.1 2 J142 1 SKY COMPUTER AND OFFICE SUPPLIES S ubtotal I' 5,246 .25 2,289.2 1 11422 SKY COMPUTER AND OFFICE SUPPLIES 4,514,335. 85 J1423 SKY COMPUTER AND OFFICE SUPPLIES 11424 SKY COMPUTER AND OFFICE SUPPLIES 11425 SKY COMPUTER AND OFFICE SUPPLIES J 1426 SKY COMPUTER AND OFFICE SUPPLIES 11427 SKY COMPUTER AND OFFICE SUPPLIES 11428 SKY COMPUTER AND OFFICE SUPPLIES J1436 SOP PRINTING HOUSE J1438 SYNERGIA HUMAN CAPITAL SOLUTION J1440 SYNERGIA HUMAN CAPITAL SOLUTION Jl 449 THE CULINARY EXCHANGE INC 11450 THE CULINARY EXCHANGE INC J1457 TRIPLEX ENTERPRISES INC J1458 TRIPLEX ENTERPRISES INC 11459 TRIPLEX ENTERPRISES INC 11460 TRIPLEX ENTERPRISES INC J1461 TRIPLEX ENTERPRISES INC Jl463 ULTRALIGHT ELECTRICAL COMPONENT Fourth Quarter 091009 I' 573.00 439 .2 9 11490 ACCENT MICRO TECHNOLOGIES IN C 091126 7,714 .29 Jl491 ACCENT MICRO TECHNOLOGIES INC 4,285 .71 J1492 ACCENT MICRO TECHNOLOGIES INC 091551 2,078 .57 Jl493 ACCENT MICRO TECHNOLOGIES INC 439 .2 9 11494 ACCENT MICRO TECHNOLOGIES INC 091764 2,793.43 J l498 ACCENT MICRO TECHNOLOGIES INC 1, 178 .57 J1499 ACCENT MICRO TECHNOLOGIES INC 091899 1, 178 .57 J1500 ACCENT MICRO TECHNOLOGIES INC 750 .00 J1504 ACCENT MICRO TECHNOLOGIES INC 091966 698. 36 Jl505 ACCENT MICRO TECHNOLOGIES INC 6,235 .71 11507 ACCENT MICRO TECHNOLOGIES INC 091968 Jl508 ACCENT MICRO TECHNOLOGIES INC 092023 092242 092243 092683 092684

CTA Case No. 8165 AN NEX B DEUTSCHE KNOWLEDGE SERVICES PTE. LTD. Input Tax Substantiated Input VAT Claim (Per this Court's findings) 439.29 for the quarters ending September 30, 2008 and December 31, 2008 698 .3 6 1,523 .57 Ex hibi t Na me of Supplier Re fere nce 11,357.14 803 .57 Third Quarter 092805 l, 178.57 094879 15 ,845 .09 115 10 ACCENT MICRO TECHNOLOGIES INC 095573 15,845.09 095786 15,845 .09 J 1514 ACCENT MICRO TECHNOLOGIES INC 096535 15 ,845.09 097021 1,092.87 11515 ACCENT MICRO TECHNOLOGIES INC 103010 800 . 19 106615 994.20 J1516 ACCENT MICRO TECHNOLOGIES INC 111704 1,049.67 114451 1,444.62 11517 ACCENT MICRO TECHNOLOGIES INC 7788 2,099.34 7897 1,076.40 J1518 ACCENT MICRO TECHNOLOGIES INC 7952 4,140 .00 7984 3,353.40 J1530 AMERICAN EXPRESS TRANSNATIONAL 8103 1,080 .00 8111 3,105.00 11531 AMERICAN EXPRESS TRANSNATIONAL 3,643.20 0164 952 .20 J1532 AMERICAN EXPRESS TRANSNATIONAL 0165 2,070.00 0166 1,656.00 J1533 AMERICAN EXPRESS TRANSNATIONAL 0167 2,235.60 0168 4,554 .00 J1535 ASIA SELECT INC 0169 993.60 0170 1,159 .2 0 J1536 ASIA SELECT INC 0172 952.20 0174 3,353.40 11537 ASIA SELECT INC 0175 7,455 .60 0176 2,070 .00 11538 ASIA SELECT INC 0177 1,473.09 0178 910.80 11539 ASIA SELECT INC 0179 3, 864 .00 0180 12,032.40 11539 ASIA SELECT INC 0181 2,401 .20 0182 455.40 11687 CHEF CONCEPTS INCORPORATED 0183 177,000.00 0184 2 ,855,514 .45 J1688 CHEF CONCEPTS INCORPORATED 0185 33,000.00 0188 45,600 .00 11688 CHEF CONCEPTS INCORPORATED 0189 45,600 .00 0190 45,600 .00 11687 CHEF CONCEPTS INCORPORATED 230 45 ,600 .0 0 7710005773 490.92 Jl688 CHEF CONCEPTS INCORPORATED 7594 392.73 7763 360 .01 11689 CHEF CONCEPTS INCORPORATED 7848 114.55 7969 264,000.00 11693 CHEF CONCEPTS INCORPORATED 8049 110,931.72 7664 13 ,476.84 11692 CHEF CONCEPTS INCORPORATED 7718 7772 11692 CHEF CONCEPTS INCORPORATED 7799 0002295 11690 CHEF CONCEPTS INCORPORATED 0002296 0002690 J1691 CHEF CONCEPTS INCORPORATED 11692 CHEF CONCEPTS INCORPORATED Jl695 CHEF CONCEPTS INCORPORATED J1693 CHEF CONCEPTS INCORPORATED J l 695 CHEF CONCEPTS INCORPORATED 11694 CHEF CONCEPTS INCORPORATED 11695 CHEF CONCEPTS INCORPORATED 11696 CHEF CONCEPTS INCORPORATED J1697 CHEF CONCEPTS INCORPORATED Jl698 CHEF CONCEPTS INCORPORATED 11699 CHEF CONCEPTS INCORPORATED Jl699 CHEF CONCEPTS INCORPORATED 11699 CHEF CONCEPTS INCORPORATED 11715 D&WAD'S CORPORATION 11716 DATACRAFT PHILIPPINES INC. 11717 DAVIS LANGDON & SEAH Jl717 DAVIS LANGDON & SEAH J1718 DAVIS LANGDON & SEAH J1718 DAVIS LANGDON & SEAH Jl 719 DAVIS LANGDON & SEAH 11752 ELECTRONIC SECURITYSYSTEMS CO J1753 ELECTRONIC SECURITYSYSTEMS CO 11754 ELECTRONIC SECURITYSYSTEMS CO 11755 ELECTRONIC SECURITYSYSTEMS CO 11756 ePLDTINC. 11757 ePLDT INC. 11758 ePLDT INC.

CTA Case No..8165 ANNEX B DEUTSCHE KNOWLEDGE SERVICES PTE. LTD. Input Tax Substantiated Input VAT Claim (Per this Court's findings) for the quarters ending September 30, 2008 and December 31, 2008 235.71 239.40 Exhibit Name of Supplier Reference 239.40 239.40 Third Quarter 0002691 239.40 0002692 264,000 .00 J1759 ePLDT INC. 0002693 110,931.72 0002694 13,476.84 Jl759 ePLDTINC. 0002695 235 .71 0002696 239.40 Jl759 ePLDTINC. 0002697 239.40 0003012 239.40 Jl759 ePLDT INC. 0003013 239.40 0003014 264,000 .00 Jl759 ePLDTINC. 0003015 110,931.72 0003016 13 ,476 .84 Jl760 ePLDT INC. 0003017 235.71 0003018 239.40 Jl758 ePLDT INC. 0003019 239.40 0003355 239.40 J1761 ePLDT INC. 0003356 239.40 0003357 264,000 .00 Jl762 ePLDT INC. 0003358 110,931.72 0003359 13,476.84 J1762 ePLDT INC. 0003360 235.71 0003361 239.40 Jl763 ePLDT INC. 0003362 239.40 0003665 239.40 J1763 ePLDTINC. 0003666 239.40 0003667 264,000 .00 J1763 ePLDT INC. 0003668 I 10,931.72 0003669 2,629.49 J1764 ePLDT INC. 0003670 406.4 I 0003671 760.87 Jl765 ePLDT INC. 0003672 I,I96 .4I 472.40 Jl766 ePLDT INC. 84322 599.31 II3395 9,477.48 J1767 ePLDT INC. I 13396 123 .52 113400 219 .84 11767 ePLDT INC. 113405 301 .65 113407 234 .88 11767 ePLDT INC. 115298 645.46 I I6991 301.11 Jl768 ePLDTINC. 116992 3 I 1.60 116993 347.4I 11768 ePLDTINC. 117000 126.82 117001 185 .53 J1769 ePLDT INC. 117002 I72 .83 II7003 315.22 11770 ePLDT INC. 1 I 7004 399.62 I 17007 361.19 Jl771 ePLDT INC. I17008 223.33 117009 J1772 ePLDTINC. 117014 117015 11772 ePLDT INC. 117017 117018 Jl773 ePLDT INC. 11772 ePLDT INC. J1772 ePLDT INC. J1772 ePLDTINC. 11774 ePLDTINC. JI840 FUJI XEROX PHILIPPINES INC 11841 FUJI XEROX PHILIPPINES INC 1I841 FUJI XEROX PHILIPPINES INC JI841 FUJI XEROX PHILIPPINES INC Jl841 FUJI XEROX PHILIPPINES INC J1841 FUJI XEROX PHILIPPINES INC 11844 FUJI XEROX PHILIPPINES INC Jl842 FUJI XEROX PHILIPPINES INC 11842 FUJI XEROX PHILIPPINES INC 11842 FUJI XEROX PHILIPPINES INC 11843 FUJI XEROX PHILIPPINES INC 11844 FUJI XEROX PHILIPPINES INC Jl843 FUJI XEROX PHILIPPINES INC J1842 FUJI XEROX PHILIPPINES INC J1842 FUJI XEROX PHILIPPINES INC Jl843 FUJI XEROX PHILIPPINES INC 11843 FUJI XEROX PHILIPPINES INC 11844 FUJI XEROX PHILIPPINES INC 11843 FUJI XEROX PHILIPPINES INC 11845 FUJI XEROX PHILIPPINES INC 11844 FUJI XEROX PHILIPPINES INC J1844 FUJI XEROX PHILIPPINES INC

CTA Case No. 8165 AN NEX B DEUTSCHE KNOWLEDGE SERVICES PTE. LTD. Substantiated Input VAT Cl aim (Per this Court 's find ings) Input Tax for the quarters ending September 30, 2008 and December 31, 2008 I,098 .87 Exhibit Na me of Sup(llier Refe r ence 430 .26 685 .07 Third Quarter 117021 260 .00 117022 J1845 FUJI XEROX PHILIPPINES INC 117023 1,669 .71 117024 330.67 Jl845 FUJI XEROX PHILIPPINES INC 84324 735 .11 121250 274.49 Jl845 FUJI XEROX PHILIPPINES INC 121335 268.01 121336 211.88 J1845 FUJI XEROX PHILIPPINES INC 121337 339 .38 121338 321.33 Jl846 FUJI XEROX PHILIPPINES INC 121339 299.48 121352 752 .77 Jl847 FUJI XEROX PHILIPPINES INC 121355 436.35 121356 11848 FUJI XEROX PHILIPPINES INC 121357 31,261.07 204.00 Jl847 FUJI XEROX PHILIPPINES INC 3753 204.00 8026408 204.00 J1847 FUJI XEROX PHILIPPINES INC 8026187 547.49 8026192 204 .00 Jl847 FUJI XEROX PHILIPPINES INC 7028915 204 .00 3007145 204 .00 J1847 FUJI XEROX PHILIPPINES INC 3007129 204 .00 3006297 204.00 Jl848 FUJI XEROX PHILIPPINES INC 8013365 204 .00 8013368 204.00 Jl848 FUJI XEROX PHILIPPINES INC 1014784 204.00 8025198 128.57 11848 FUJI XEROX PHILIPPINES INC 8025199 204.00 8025200 204 .00 J1848 FUJI XEROX PHILIPPINES INC 8025202 204 .00 8025203 204 .00 Jl850 FYRELYN INDUSTRIES 8025204 547.49 8025205 547.49 11852 GLOBE TELECOM 8023850 204 .00 8023851 204 .00 Jl853 GLOBE TELECOM 8023853 204 .00 8023854 204 .00 Jl854 GLOBE TELECOM 8023855 204 .00 8023856 204 .00 Jl855 GLOBE TELECOM 8023857 204 .00 8025175 204.00 J1856 GLOBE TELECOM 8025179 204 .00 8025178 204 .00 Jl857 GLOBE TELECOM 8025180 204.00 8025183 204 .00 J1858 GLOBE TELECOM 8026203 204 .00 8026204 267 .86 J1859 GLOBE TELECOM 8026205 204 .00 8026206 204.00 11860 GLOBE TELECOM 8026207 204 .00 8026208 204 .00 Jl861 GLOBE TELECOM 8026209 8026210 Jl862 GLOBE TELECOM J1863 GLOBE TELECOM 11864 GLOBE TELECOM Jl865 GLOBE TELECOM J1866 GLOBE TELECOM 11867 GLOBE TELECOM Jl868 GLOBE TELECOM Jl869 GLOBE TELECOM Jl870 GLOBE TELECOM Jl871 GLOBE TELECOM Jl872 GLOBE TELECOM JJ873 GLOBE TELECOM J1874 GLOBE TELECOM J1875 GLOBE TELECOM Jl876 GLOBE TELECOM JJ877 GLOBE TELECOM 11878 GLOBE TELECOM J1879 GLOBE TELECOM J1880 GLOBE TELECOM J 1881 GLOBE TELECOM J 1882 GLOBE TELECOM 11883 GLOBE TELECOM 11884 GLOBE TELECOM Jl885 GLOBE TELECOM 11886 GLOBE TELECOM 11887 GLOBE TELECOM 11888 GLOBE TELECOM

CTA Case No. 8165 ANNEX B DEUTSCHE KNOWLEDGE SERVICES PTE. lTD. Input Tax Substantiated Input VAT Claim (Per this Court's findings) for the quarters ending September 30, 2008 and December 31, 2008 204 .00 204 .00 Ex hi bit Na me of Supplier Reference 204 .00 204 .00 Third Quarter 8026211 204 .00 8026212 204.00 J1889 GLOBE TELECOM 8026118 204 .00 8026120 204.00 11890 GLOBE TELECOM 8026121 192 .86 8026122 204 .00 11891 GLOBE TELECOM 8026123 204.00 8026124 204 .00 11892 GLOBE TELECOM 8026125 8026127 58 .06 11893 GLOBE TELECOM 8026128 547.49 7028906 204.00 11894 GLOBE TELECOM 6031989 547.49 8023863 204 .00 11895 GLOBE TELECOM 7028926 267 .86 6031856 204 .00 J1896 GLOBE TELECOM 6031857 267 .86 8011130 204 .00 11897 GLOBE TELECOM 7029094 204 .00 6031967 204 .00 J1898 GLOBE TELECOM 7028897 204 .00 7028896 204.00 11899 GLOBE TELECOM 7028893 204 .00 7028929 192.86 11900 GLOBE TELECOM 7028931 204 .00 5015268 204 .00 Jl901 GLOBE TELECOM 5015271 204.00 5015274 133 .02 11902 GLOBE TELECOM 8023849 204 .00 8025197 128 .57 JI903 GLOBE TELECOM 8026229 204.00 6031855 128.57 11904 GLOBE TELECOM 1014787 204.00 1014783 128.57 Jl905 GLOBE TELECOM 8025172 128 .57 7028928 204.00 JI906 GLOBE TELECOM 5015269 128.57 6031953 128 .57 J l 907 GLOBE TELECOM 6031952 267 .86 1014785 204 .00 11908 GLOBE TELECOM 6034826 204.00 8026189 204 .00 11909 GLOBE TELECOM 8026199 204 .00 8025195 204 .00 11910 GLOBE TELECOM 8025196 204 .00 8026276 204 .00 Jl9 11 GLOBE TELECOM 8026277 204 .00 8026278 204.00 119 12 GLOBE TELECOM 8023927 204 .00 3006304 204.00 119 13 GLOBE TELECOM 3006302 3006300 J1914 GLOBE TELECOM 8025184 Jl915 GLOBE TELECOM 11916 GLOBE TELECOM 11917 GLOBE TELECOM J19 18 GLOBE TELECOM J1919 GLOBE TELECOM 11920 GLOBE TELECOM J1921 GLOBE TELECOM 11922 GLOBE TELECOM 11923 GLOBE TELECOM J1924 GLOBE TELECOM J1925 GLOBE TELECOM 11926 GLOBE TELECOM Jl927 GLOBE TELECOM Jl928 GLOBE TELECOM J1929 GLOBE TELECOM 11930 GLOBE TELECOM 11931 GLOBE TELECOM Jl932 GLOBE TELECOM 11933 GLOBE TELECOM Jl934 GLOBE TELECOM Jl935 GLOBE TELECOM 11936 GLOBE TELECOM Jl937 GLOBE TELECOM J1938 GLOBE TELECOM 11939 GLOBE TELECOM 11940 GLOBE TELECOM J1941 GLOBE TELECOM

CTA Case No. 8165 ANN EX B DEUTSCHE KNOWLEDGE SERVICES PTE. LTD. In put Tax Substant iated Input VAT Claim {Pe r th is Court's find ings) for the quarters ending September 30, 2008 and December 31, 2008 192.86 204 .00 Exhibi t Name of Supplier Re fe rence 204 .00 590 .70 Third Quarter 8025185 204.00 8025186 12 8. 57 11942 GLOBE TELECOM 8025 187 192. 86 8025188 204.00 J\943 GLOBE TELECOM 8025189 192.86 8025190 204 .00 11944 GLOBE TELECOM 8025191 204 .00 8025192 204.00 11945 GLOBE TELECOM 8025193 204 .00 8025194 204. 00 11946 GLOBE TELECOM 8026195 204. 00 8026253 204.00 J1947 GLOBE TELECOM 8026254 204.00 8026255 204 .00 11948 GLOBE TELECOM 8026256 128.57 8026257 128.57 J1949 GLOBE TELECOM 8026258 128.57 8026259 12 8.57 11950 GLOBE TELECOM 8026261 204 .00 8026262 204 .00 J1951 GLOBE TELECOM 8026264 204 .00 8026265 204 .00 J1952 GLOBE TELECOM 8026266 204 .00 8026272 204 .00 Jl953 GLOBE TELECOM 8026273 204.00 8026275 128 .57 11954 GLOBE TELECOM 3006316 204 .00 8026194 204.00 11955 GLOBE TELECOM 8026196 204 .00 8025176 490.67 11956 GLOBE TELECOM 3006303 204 .00 30073 204 .00 11957 GLOBE TELECOM 6034829 188 .57 8013367 204 .00 11958 GLOBE TELECOM 8026188 590 .70 8026202 204 .00 11959 GLOBE TELECOM 3007142 547.49 3007124 547.49 11960 GLOBE TELECOM 8014652 547 .4 9 8025174 192 .86 11961 GLOBE TELECOM 5015262 204.00 5015264 547.49 11962 GLOBE TELECOM 5015263 204 .00 6031951 204 .00 11963 GLOBE TELECOM 7028905 204 .00 8023861 192 .86 J1964 GLOBE TELECOM 8023862 204 .00 8023864 547.49 11965 GLOBE TELECOM 8023865 7028920 204.00 ... 11966 GLOBE TELECOM 8023946 oiV 8023860 11967 GLOBE TELECOM 7028927 JJ968 GLOBE TELECOM J1969 GLOBE TELECOM J1970 GLOBE TELECOM Jl971 GLOBE TELECOM J1972 GLOBE TELECOM 11973 GLOBE TELECOM 11974 GLOBE TELECOM 11975 GLOBE TELECOM J1976 GLOBE TELECOM 11977 GLOBE TELECOM J1978 GLOBE TELECOM 11979 GLOBE TELECOM Jl980 GLOBE TELECOM 11981 GLOBE TELECOM 11982 GLOBE TELECOM Jl983 GLOBE TELECOM 11984 GLOBE TELECOM 11985 GLOBE TELECOM 11986 GLOBE TELECOM }1987 GLOBE TELECOM JJ988 GLOBE TELECOM 11989 GLOBE TELECOM 11990 .GLOBE TELECOM 11991 GLOBE TELECOM 11992 GLOBE TELECOM 11993 GLOBE TELECOM 11994 GLOBE TELECOM

CTA Case No. 8165 ANN EX B DEUTSCHE KNOWLEDGE SERVICES PTE. LTD. Substantiated Input VAT Claim (Per this Court's findings) Inpu t Tax for the quarters ending September 30, 2008 and December 31, 2008 204.00 Exhibit Na me of Supplier R e fe rence 204 .00 204 .00 Third Quarter 8023866 204.00 8023867 204.00 Jl995 GLOBE TELECOM 8023868 114.75 7028855 204.00 11996 GLOBE TELECOM 8023869 204 .00 7028918 204 .00 Jl997 GLOBE TELECOM 7028895 204.00 7028894 204 .00 11998 GLOBE TELECOM 7028930 204 .00 7028932 204 .00 11999 GLOBE TELECOM 5015266 204.00 7028935 204.00 12000 GLOBE TELECOM 7028919 204 .00 5015279 210 .00 1200 1 GLOBE TELECOM 5015278 204 .00 5015276 204 .00 12002 GLOBE TELECOM 5015261 547.49 702892 1 204 .00 12003 GLOBE TELECOM 7028923 204 .00 7028703 210 .00 12004 GLOBE TELECOM 8023858 204.00 7028934 547.49 12005 GLOBE TELECOM 5015265 204 .00 8023843 547.49 12006 GLOBE TELECOM 8023844 204.00 8023845 547.49 12007 GLOBE TELECOM 8023846 204 .00 8023848 188.57 12008 GLOBE TELECOM 8023859 192 .86 8026409 590 .70 12009 GLOBE TELECOM 6034828 204 .00 8023928 267 .86 120 10 GLOBE TELECOM 119434 267.86 8025169 204.00 J201 1 GLOBE TELECOM 8025 170 204.00 802517 1 547.49 12012 GLOBE TELECOM 8025 181 216.43 8026126 540.69 12013 GLOBE TELECOM 801113 1 204.00 10 14786 204.00 12014 GLOBE TELECOM 80262 13 204.00 8026198 204 .00 120 15 GLOBE TELECOM 8026197 128.57 8026200 192 .86 12016 GLOBE TELECOM 8026201 128.57 6031977 128.57 12017 GLOBE TELECOM 8023928 204.00 7028925 204 .00 J2018 GLOBE TELECOM 7028916 128 .57 603 1969 2,789.22 12019 GLOBE TELECOM 603 1855 8023930 12020 GLOBE TELECOM 8023842 12021 GLOBE TELECOM 12022 GLOBE TELECOM J2023 GLOBE TELECOM 12024 GLOBE TELECOM 12025 GLOBE TELECOM 12026 GLOBE TELECOM J2027 GLOBE TELECOM J2028 GLOBE TELECOM 12029 GLOBE TELECOM 12030 GLOBE TELECOM 12031 GLOBE TELECOM 12032 GLOBE TELECOM 12033 GLOBE TELECOM 12034 GLOBE TELECOM 12035 GLOBE TELECOM 12036 GLOBE TELECOM 12037 GLOBE TELECOM 12038 GLOBE TELECOM 12039 GLOBE TELECOM 12040 GLOBE TELECOM 1204 1 GLOBE TELECOM 12042 GLOBE TELECOM 12043 GLOBE TELECOM 12044 GLOBE TELECOM 12045 GLOBE TELECOM 12046 GLOBE TELECOM 12047 GLOBE TELECOM

CTA Case No. 8165 ANNEX B DEUTSCHE KNOWLEDGE SERVICES PTE. LTD. Input Tax Substantiated Input VAT Claim (Per this Court's findings) 204.00 for the quarters ending September 30, 2008 and December 31, 2008 92.13 Exhibit Name of Supplier Reference 204 .00 540 .69 Third Quarter 7028924 204 .00 8023847 204 .00 12048 GLOBE TELECOM 119435 503 .83 8026191 204 .00 12049 GLOBE TELECOM 7029915 204 .00 7029919 204 .00 12050 GLOBE TELECOM 7029920 192.86 7029921 204 .00 1205 1 GLOBE TELECOM 8025163 204.00 8025164 204 .00 12052 GLOBE TELECOM 8025165 503.83 8025166 204 .00 12053 GLOBE TELECOM 8025168 540 .69 8025162 204 .00 J2054 GLOBE TELECOM 8025161 300.52 8025207 128.57 12055 GLOBE TELECOM 8026287 204.72 8026267 204.00 12056 GLOBE TELECOM 8023929 204.00 8023933 204 .00 12057 GLOBE TELECOM 8023944 185.44 7029922 204.00 12058 GLOBE TELECOM 8026281 204 .00 8026280 204 .00 12059 GLOBE TELECOM 8026279 590.70 8026274 137.94 12060 GLOBE TELECOM 8026260 204.00 8025201 204 .00 12061 GLOBE TELECOM 3006296 204.00 3006305 128 .57 12062 GLOBE TELECOM 6031998 128.57 8023941 128 .57 12063 GLOBE TELECOM 6032004 4,125 .60 6031993 4, 125.60 12064 GLOBE TELECOM 6031994 160.18 6031997 160.18 12065 GLOBE TELECOM 160.18 5762 213 .75 12066 GLOBE TELECOM 5825 160 . 18 239032 160.58 12067 GLOBE TELECOM 239039 160.18 245109 160.18 J2068 GLOBE TELECOM 24039 1 143 .37 240740 19 ,387 .20 12069 GLOBE TELECOM 240741 18,000.00 240398 160.18 J2070 GLOBE TELECOM 240387 160 . 18 245 102 18,136.41 12071 GLOBE TELECOM 244271 213 .75 244270 12072 GLOBE TELECOM 239654 239655 12073 GLOBE TELECOM 237685 248936 J2074 GLOBE TELECOM J2075 GLOBE TELECOM 12076 GLOBE TELECOM 12077 GLOBE TELECOM 12078 GLOBE TELECOM 12079 GLOBE TELECOM 12080 GLOBE TELECOM J2081 GLOBE TELECOM 12082 GLOBE TELECOM J2083 GLOBE TELECOM J2093 HOFFSMAN SYSTEMATIC DESIGNS, I J2094 HOFFSMAN SYSTEMATIC DESIGNS, I 12099 INNOVE COMMUNICATIONS, INC. J2100 INNOVE COMMUNICATIONS, INC. J2101 INNOVE COMMUNICATIONS, INC. J2102 INNOVE COMMUNICATIONS, INC. J2 103 INNOVE COMMUNICATIONS, INC. J2104 JNNOVE COMMUNICATIONS, INC. 12105 INNOVE COMMUNICATIONS, INC. 12106 JNNOVE COMMUNICATIONS, INC. J2107 INNOVE COMMUNICATIONS, INC. 12108 INNOVE COMMUNICATIONS, INC. J2109 INNOVE COMMUNICATIONS, INC. 12 110 INNOVE COMMUNICATIONS, INC. 12111 INNOVE COMMUNICATIONS, INC. 12112 INNOVE COMMUNICATIONS, INC. J2113 INNOVE COMMUNICATlONS, INC.

CTA Case No. 8165 ANN EX B DEUTSCHE KNOWLEDGE SERVICES PTE. LTD. Input Tax Substantiated Input VAT Claim (Per this Court's findings) 282 . 12 for the quarters ending September 30, 2008 .and December 31, 2008 160.18 138 .75 Ex hi bit Name of Supplier Refere nce 160.18 106.61 Third Quarter 24 8940 160.18 248938 160.18 J2114 INNOVE COMMUNICATIONS, INC. 249278 160.18 243899 1,121.25 J2115 INNOVE COMMUNICATIONS, INC. 243521 160.18 242264 106.61 J2116 INNOVE COMMUNICATIONS, INC. 242265 138 .75 248908 139.11 12117 INNOVE COMMUNICATIONS, INC. 248933 160.18 246336 148 .00 J2118 INNOVE COMMUNICATIONS, INC. 247221 139.11 248941 160.18 12119 INNOVE COMMUNICATIONS, INC. 248347 138.75 248348 147.70 J2120 INNOVE COMMUNICATIONS, INC. 246337 160.18 248939 160 . 18 12121 INNOVE COMMUNICATIONS, INC. 248920 138.75 248922 18,000 .00 12122 INNOVE COMMUNICATIONS, INC. 24 8924 160.18 248932 160.18 12123 INNOVE COMMUNICATIONS, INC. 248926 160 . 18 247896 160 . 18 12124 INNOVE COMMUNICATIONS, INC. 247897 14 3.37 2470 15 160.18 12125 INNOVE COMMUNICATIONS, INC. 240386 160 . 18 245104 18 ,000.00 12126 INNOVE COMMUNICATIONS, INC. 245103 148 .00 245105 143 .37 12127 INNOVE COMMUNICATIONS, INC. 240393 134.40 240394 156.65 J2128 INNOVE COMMUNICATIONS, INC. 240397 147.70 245099 138.75 J2129 INNOVE COMMUNICATIONS, INC. 245101 160. 18 248923 148 .0 0 12130 INNOVE COMMUNICATIONS, INC. 248911 138 .75 248909 152 .62 12131 INNOVE COMMUNICATIONS, INC. 248910 148 .00 244269 143.37 12132 INNOVE COMMUNICATIONS, INC. 245100 19,387.20 248921 160.18 J2133 INNOVE COMMUNICATIONS, INC. 245106 160 .18 245100 148 .0 0 J2134 INNOVE COMMUNICATIONS, INC. 246870 6,430.80 247898 138 .75 12135 INNOVE COMMUNICATJONS, INC. 247014 160 . 18 248937 156.65 12136 INNOVE COMMUNICATIONS, INC. 248934 161.13 237682 160.18 J2137 INNOVE COMMUNICATIONS, INC. 248921 243900 J2138 INNOVE COMMUNJCATIONS, INC. 243520 243519 J2139 INNOVE COMMUNICATIONS, INC. 237683 12140 INNOVE COMMUNICATIONS, INC. J2141 INNOVE COMMUNICATIONS, INC. 12142 INNOVE COMMUNICATIONS, INC. J2143 INNOVE COMMUNICATIONS, INC. J2144 INNOVE COMMUNICATIONS, INC. 12145 INNOVE COMMUNICATIONS, INC. 12146 INNOVE COMMUNICATIONS, INC. J2147 INNOVE COMMUNICATIONS, INC. 12148 INNOVE COMMUNICATIONS, INC. J2149 INNOVE COMMUNICATIONS, INC. 12150 INNOVE COMMUNICATIONS, INC. J2151 INNOVE COMMUNICATIONS, INC. 12152 INNOVE COMMUNICATIONS, INC. J2153 INNOVE COMMUNICATIONS, INC. 12154 INNOVE COMMUNICATIONS, INC. 12155 INNOVE COMMUNICATIONS, INC. 12156 INNOVE COMMUNICATIONS, INC. J2157 INNOVE COMMUNICATIONS, INC. 12158 INNOVE COMMUNICATIONS, INC. 12159 INNOVE COMMUNICATIONS, INC. 12160 INNOVE COMMUNICATIONS, INC. 12161 INNOVE COMMUNICATIONS, INC. 12162 INNOVE COMMUNICATIONS, INC. J2163 INNOVE COMMUNICATIONS, INC. J2164 INNOVE COMMUNICATIONS, INC. J2165 INNOVE COMMUNICATIONS, INC. J2166 INNOVE COMMUNICATIONS, INC.

CTA Case No. 8165 ANN EX B DEUTSCHE KNOWLEDGE SERVICES PTE. LTD. Inpu t Tax Substantiated Input VAT Claim {Per this Court's findings) 18,000 .00 for the quarters ending September 30, 2008 and December 31, 2008 152 .62 152.62 Ex hi bit Na me of Supplier R e fere nce 138 .75 138.75 Third Quarter 237684 160.18 247017 J2167 INNOVE COMMUNICATIONS, INC. 247019 19,387.20 249276 106.6 1 J2168 INNOVE COMMUNICATIONS, INC. 249274 213.75 244268 160.1 8 J2169 INNOVE COMMUNICATIONS, INC. 240390 240384 18,000.00 J2170 INNOVE COMMUNICATIONS, INC. 245109 19,800.00 244269 19,800.00 J2171 INNOVE COMMUNICATIONS, INC. PHQC/081 0/40 I 74,882.18 31765 J2172 INNOVE COMMUNICATIONS, INC. 31767 10.45 6198515&6 20,571.43 J2173 INNOVE COMMUNICATIONS, INC. 101763101080034 002637 3,565.98 J2174 INNOVE COMMUNICATIONS, INC. 28359560 2,595.59 28359561 1,323. 16 J2175 INNOVE COMMUNICATIONS, INC. 28359562 28360603 489 .00 J2176 INNOVE COMMUNICATIONS, INC. 28360604 3,233 .57 28360605 12178 10BSTREET.COM PHILIPPINES INC. 002689 974 .73 011867 883.93 12207 MANABAT SANAGUSTIN & CO., CPAs 011882 12, 119.54 012160 13,697. 15 12207 MANABAT SANAGUSTIN & CO., CPAs 012161 10,538.72 012370 1,776.69 12210 MANILA BULLETIN PUBLISHING CORP 012371 9,732.82 012372 12,949.96 12212 MAXICARE HEALTHCARE CORP 012506 1,997.27 012509 16,415 .58 12214 MEC NETWORKS CORPORATION 012521 2,701.01 012522 16,604 .65 12220 MERCURY DRUG CORPORATION 012617 3,523 .98 012619 417 .86 12221 MERCURY DRUG CORPORATION 012620 79,180 .71 012621 1,114.29 12222 MERCURY DRUG CORPORATION 012641 2,571.43 0 12652 278.57 12223 MERCURY DRUG CORPORATION 012653 171.43 012654 557 .14 J2224 MERCURY DRUG CORPORATION 012662 1,516.74 012663 125 ,277.60 12225 MERCURY DRUG CORPORATION 012664 18 ,510 .58 012665 126,475 .04 12227 METRO PARKING MNGT (PHILS) INC 012666 13,657.68 012667 125,338 .69 12230 MICRO-D INTERNATIONAL, INC. 012779 8,576 .08 012780 14,930.96 12231 MICRO-D INTERNATIONAL, INC. 12502 2,009.36 12524 7,769 .90 12232 MICRO-D INTERNATIONAL, INC. 12615 2,617 .2 3 96.43 12233 MICRO-D INTERNATIONAL, INC. 12234 MICRO-D INTERNATIONAL, INC. J2235 MICRO-D INTERNATIONAL, INC. 12236 MICRO-D INTERNATIONAL, INC. 12237 MICRO-D INTERNATIONAL, INC. 12238 MICRO-D INTERNATIONAL, INC. 12239 MICRO-D INTERNATIONAL, INC. 12240 MICRO-D INTERNATIONAL, INC. 12241 MICRO-D INTERNATIONAL, INC. 12242 MICRO-D INTERNATIONAL, INC. 12243 MICRO-D INTERNATIONAL, INC. 12244 MICRO-D INTERNATIONAL, INC. 12245 MICRO-D INTERNATIONAL, INC. 12246 MICRO-D INTERNATIONAL, INC. 12247 MICRO-D INTERNATIONAL, INC. 12248 MICRO-D INTERNATIONAL, INC. 12249 MICRO-D INTERNATIONAL, INC. 12250 MICRO-D INTERNATIONAL, INC. J2251 MICRO-D INTERNATIONAL, INC. 12252 MICRO-D INTERNATIONAL, INC. 12253 MICRO-D INTERNATIONAL, INC. 12254 MICRO-D INTERNATIONAL, INC. 12255 MICRO-D INTERNATIONAL, INC. 12256 MICRO-D INTERNATIONAL, INC. 12257 MICRO-D INTERNATIONAL, INC. 12258 MICRO-D INTERNATIONAL, INC. 12259 MICRO-D INTERNATIONAL, INC.

CTA Case No. 8165 ANN EX B DEUTSCHE KNOWLEDGE SERVICES PTE. LTD. In put Tax Substantiated Input VAT Claim (Per this Court's findings ) for the quarters ending September 30, 2008 and December 31, 2008 150 .00 964.29 Ex hibi t Na me of Supplier R e fere nce 9,603.02 9,049 .89 Third Quarter 12616 9,263 .19 12618 9,763 .17 12260 MICRO-D INTERNATIONAL, INC. 051823 9,718 .38 053137 3,721.07 12261 MICRO-D INTERNATIONAL, INC. 053138 2,442.86 053965 2,281 .07 12270 PHILIPPINE VENDING CORPORATION 056620 551.25 362542 10,073.57 12271 PHILIPPINE VENDING CORPORATION 364560 1,479 .64 365142 543.75 J2272 PHILIPPINE VENDING CORPORATION 365700 I ,395 .00 366050 944.46 12273 PHILIPPINE VENDING CORPORATION 367696 583 .3 9 368878 3,600 .00 12274 PHILIPPINE VENDING CORPORATION 368879 3,600 .00 371378 1,815.53 12347 QUARTZ BUSINESS PRODUCTS CORP 372072 1,810.47 14143 1,326 .76 12348 QUARTZ BUSINESS PRODUCTS CORP 14224 3,648 .00 0084246 1,3 99 .11 12349 QUARTZ BUSINESS PRODUCTS CORP 0084553 300 .00 0086255 720 .00 12350 QUARTZ BUSINESS PRODUCTS CORP 0087792 720.00 0090038 1,628.48 12351 QUARTZ BUSINESS PRODUCTS CORP 0090526 501 .07 0090545 515.16 12352 QUARTZ BUSINESS PRODUCTS CORP 0090546 1,674 .19 0090558 3,113 .95 12353 QUARTZ BUSINESS PRODUCTS CORP 0090559 300.00 0090560 24,000 .00 J2354 QUARTZ BUSINESS PRODUCTS CORP 0090561 24,000 .00 0090610 11 ,880 .00 12355 QUARTZ BUSINESS PRODUCTS CORP 0090626 11 ,880.00 0194 7 ,920 .00 12356 QUARTZ BUSINESS PRODUCTS CORP 0195 11 ,880.00 0196 11,880.00 12358 R.S. BERNALDO & ASSOCIATES 0197 24,000 .00 0198 7 ,920 .00 12359 R.S. BERNALDO & ASSOCIATES 0199 11 ,880.00 0200 11,880.00 1237 1 RENTOKIL INITIAL 0201 87,000 .00 0204 24 ,000 .00 12372 RENTOKIL INITIAL 0205 12,000.00 0206 12 ,000 .00 12373 RENTOKIL INITIAL 0208 12,000 .00 0209 2 ,400 .00 12374 RENTOKIL INITIAL 0211 5,400 .00 0212 5,400 .00 12375 RENTOKIL INITIAL 0213 9,600 .00 0214 12376 RENTOKIL INITIAL 0215 0216 12377 RENTOKIL INITIAL 0217 J2378 RENTOKIL INITIAL 12380 RENTOKIL INITIAL 12381 RENTOKIL INITIAL 12382 RENTOKIL INITIAL 12383 RENTOKIL INITIAL 12384 RENTOKIL INITIAL 12385 RENTOKIL INITIAL 12386 ROADMAPS & BEYOND, INC. 12386 ROADMAPS & BEYOND, INC. 12386 ROADMAPS & BEYOND, INC. 12386 ROADMAPS & BEYOND, INC. 12386 ROADMAPS & BEYOND, INC. 12387 ROADMAPS & BEYOND, INC. 12387 ROADMAPS & BEYOND, INC. 12388 ROADMAPS & BEYOND, INC. J2389 ROADMAPS & BEYOND, INC. 12389 ROADMAPS & BEYOND, INC. 12389 ROADMAPS & BEYOND, INC. 12390 ROADMAPS & BEYOND, INC. 12391 ROADMAPS & BEYOND, INC. 12392 ROADMAPS & BEYOND, INC. 12392 ROADMAPS & BEYOND, INC. 12392 ROADMAPS & BEYOND, INC. 12393 ROADMAPS & BEYOND, INC. 12393 ROADMAPS & BEYOND, INC. 12393 ROADMAPS & BEYOND, INC. 12393 ROADMAPS & BEYOND, INC.

CTA Case No. 8165 ANN EX B DEUTSCHE KNOWLEDGE SERVICES PTE. LTD . Substantiated Input VAT Claim (Per this Court's findings) Input Tax for the quarters ending September 30, 2008 and De cember 31, 2008 9,600 .00 Ex hibit Na me of Supplier Re ference 4 ,800 .00 4 ,800 .00 Third Quarter 0218 9,600 .00 0219 9,600 .00 12393 ROADMAPS & BEYOND, INC. 0220 9,600 .00 0221 9,600 .00 12394 ROADMAPS & BEYOND, INC. 0222 9,600.00 0223 9,600 .00 12394 ROADMAPS & BEYOND, INC. 0224 3,762.00 0225 7,524 .00 12394 ROADMAPS & BEYOND, INC. 0226 38 ,940 .00 59463 1,200 .00 12394 ROADMAPS & BEYOND, INC. 60884 61023 720 .00 12295 ROADMAPS & BEYOND, INC. PRF 10/6/08 835 .71 PRF 12/ 17/08 835 .71 12295 ROADMAPS & BEYOND, INC. 0596 4,465.71 0690 22, 644 .32 12394 ROADMAPS & BEYOND, INC. 1035 87,324.00 1065 497,088 .00 12394 ROADMAPS & BEYOND, INC. 1107 6,026.79 1108 1,446.43 12404 SGV &CO. 1212 5,062 .50 164421 11,1 37.50 12405 SGV &CO. 164707 5,062 .50 166083 380.3 6 12406 SGV &CO. 166146 300 .00 166823 70 .71 12407 SGV &CO. 166824 2,892.86 167420 5,062.50 J2408 SGV &CO. 167463 11 , 137.50 167639 16,800 .00 12409 SHELLSOFT TECHNOLOGY CORPORATION 168721 25,200 .00 00937 1,7I4 .29 124 10 SHELLSOFT TECHNOLOGY CORPORATION 00947 37 .5 0 1912 1, 147.50 12411 SHELLSOFT TECHNOLOGY CORPORATION 1946 765 .00 1951 765 .00 12412 SHELLSOFT TECHNOLOGY CORPORATION 1952 191. 25 1953 3,750 .00 J2413 SHELLSOFT TECHNOLOGY CORPORATJON 1954 610 .71 1955 701 .25 J2414 SHELLSOFT TECHNOLOGY CORPORATION 1980 1,767 .86 1985 610.71 12415 SHELLSOFT TECHNOLOGY CORPORATION 2000 1,083 .75 2017 127.50 12419 SKY COMPUTER AND OFFICE SUPPLIES 2027 2,400 .00 2062 22,200 .00 12420 SKY COMPUTER AND OFFICE SUPPLIES 2008-09-00 I 2,400 .00 2008 -09 -002 16,212 .00 J2421 SKY COMPUTER AND OFFICE SUPPLIES 2008-09-003 2,400 .00 2008-09-004 2,400 .00 12422 SKY COMPUTER AND OFFICE SUPPLIES 2008-1 0-003 634 .82 2008-11-001 12423 SKY COMPUTER AND OFFICE SUPPLIES 45551 J2424 SKY COMPUTER AND OFFICE SUPPLIES J2425 SKY COMPUTER AND OFFICE SUPPLIES 12426 SKY COMPUTER AND OFFICE SUPPLIES 12427 SKY COMPUTER AND OFFICE SUPPLIES J2428 SKY COMPUTER AND OFFICE SUPPLIES 12444 SOLUTIONS INCORPORATED 12445 SOLUTIONS TNCORPORATED 12446 SOP PRINTING HOUSE J2447 SOP PRINTING HOUSE J2448 SOP PRINTING HOUSE J2449 SOP PRINTING HOUSE 12450 SOP PRINTING HOUSE J2451 SOP PRINTING HOUSE 12452 SOP PRINTING HOUSE J2453 SOP PRINTING HOUSE J2454 SOP PRINTING HOUSE 12455 SOP PRINTING HOUSE 12456 SOP PRINTING HOUSE J2457 SOP PRINTING HOUSE 12458 SOP PRINTING HOUSE 12460 SYNERGIA HUMAN CAPITAL SOLUTIONS, INC. 12460 SYNERGIA HUMAN CAPITAL SOLUTIONS, INC. 12460 SYNERGIA HUMAN CAPITAL SOLUTIONS, INC. 12462 SYNERGIA HUMAN CAPITAL SOLUTIONS, INC. J2461 SYNERGIA HUMAN CAPITAL SOLUTIONS, INC. 12459 SYNERGIA HUMAN CAPITAL SOLUTIONS, INC. 12468 THE CULINARY EXCHANGE INC

CTA Case No. 8165 ANN EX B DEUTSCHE KNOWLEDGE SERVICES PTE. LTD. Substantiated Input VAT Claim (Per this Court's findings) for the quarters ending September 30, 2008 and December 31, 2008 Exhib it Na me of Supplier R e f e r e nce Input Tax Third Quarter 45561 846 .43 46561 1,269 .64 J2469 THE CULINARY EXCHANGE INC 7,777,599.87 S ubtotal p J2470 THE CULINARY EXCHANGE INC Third Quarter- Purchases o[ caeital g_oods exceedin g_ P 1 million 087253 p Amortization J333 ACCENT MICRO TECHNOLOGIES INC 642.86 J335 ACCENT MICRO TECHNOLOGIES INC 088231 482 .14 10 402.50 J337 ACCENT MICRO TECHNOLOGIES INC 088463 2 15 5.50 760.71 J338 ACCENT MICRO TECHNOLOGIES INC 088475 8 605 .50 428 .57 J339 ACCENT MICRO TECHNOLOGIES INC 088476 535.71 10 402.50 J340 ACCENT MICRO TECHNOLOGIES INC 088535 1 125.86 698 .36 J341 ACCENT MICRO TECHNOLOGIES INC 088960 1 264 .29 1 264 .29 J344 ACCENT MICRO TECHNOLOGIES INC 089083 2 678 .57 439 .2 9 J345 ACCENT MICRO TECHNOLOGIES INC 089084 375 .00 2 I,864 .86 J348 ACCENT MICRO TECHNOLOGIES INC 089242 71 ,060.79 1,339.29 J349 ACCENT MICRO TECHNOLOGIES INC 089243 1,659 .64 2,678.57 J350 ACCENT MICRO TECHNOLOGIES INC 089248 I 1,539 .29 1,448. 36 J35 l ACCENT MICRO TECHNOLOGIES INC 089250 8,314 .2 9 2,078 .57 J352 ACCENT MICRO TECHNOLOGIES INC 089287 439 .2 9 267 .86 J355 ACCENT MICRO TECHNOLOGIES INC 089492 164,952.46 J357 ACCENT MICRO TECHNOLOGIES INC 089672 J358 ACCENT MICRO TECHNOLOGIES INC 089679 J360 ACCENT MICRO TECHNOLOGIES INC 089689 J362 ACCENT MICRO TECHNOLOGIES INC 089841 J363 ACCENT MICRO TECHNOLOGIES INC 089939 J367 ACCENT MICRO TECHNOLOGIES INC 090192 J368 ACCENT MICRO TECHNOLOGIES INC 090202 J369 ACCENT MICRO TECHNOLOGIES INC 090223 J371 ACCENT MICRO TECHNOLOGIES INC 090271 J373 ACCENT MICRO TECHNOLOGIES INC 090376 J377 ACCENT MICRO TECHNOLOGIES INC 090537 J378 ACCENT MICRO TECHNOLOGIES INC 090538 3rd quarter - Purch ases of capital goods exceeding P 1M p Fourth Quarter - Purchases o[ caeital g_oods exceeding_ P 1 million Amortization J 1471 ACCENT MICRO TECHNOLOGIES INC 085858 p 2 680.50 086538 J1472 ACCENT MICRO TECHNOLOGIES INC 086824 2 357.14 087205 Jl473 ACCENT MICRO TECHNOLOGIES INC 088477 25 608.86 089132 Jl474 ACCENT MICRO TECHNOLOGIES INC 089832 698 .36 089853 Jl476 ACCENT MICRO TECHNOLOGIES INC 090378 2 080 .50 090441 J1478 ACCENT MICRO TECHNOLOGIES INC 090535 2 369 .79 Jl482 ACCENT MICRO TECHNOLOGIES INC 090618 J 1483 ACCENT MICRO TECHNOLOGIES INC 090634 7,071.43 090970 11484 ACCENT MICRO TECHNOLOGIES INC 091900 32 6,250 .00 09 1902 091936 4,157 .14 092024 11485 ACCENT MICRO TECHNOLOGIES INC 092240 1,448.3 6 11486 ACCENT MICRO TECHNOLOGIES INC 092241 439 .2 9 J1487 ACCENT MICRO TECHNOLOGIES INC 10,264 .29 Jl488 ACCENT MICRO TECHNOLOGIES INC J1489 ACCENT MICRO TECHNOLOGIES INC 3,857. 14 11495 ACCENT MICRO TECHNOLOGIES INC JJ496 ACCENT MICRO TECHNOLOGIES INC 750 .00 J 1497 ACCENT MICRO TECHNOLOGIES INC J1501 ACCENT MICRO TECHNOLOGIES INC 2,078.57 J 1502 ACCENT MICRO TECHNOLOGIES INC 11503 ACCENT MICRO TECHNOLOGIES INC 2,678 .57 18,278 .57 750 .00 1,178 .57 1,178 .57

CTA Case No. 8165 ANNEX B DEUTSCHE KNOWLEDGE SERVICES PTE. LTD. Substantiated Input VAT Claim (Per this Court's findings) for the quarters ending September 30, 2008 and December 31, 2008 Exhibit Name of Supplier Reference Input Tax Tltird Quarter 1,044.64 15 ,041.57 Jl506 ACCENT MICRO TECHNOLOGIES INC 092310 439 .29 Jl509 ACCENT MICRO TECHNOLOGIES INC 092725 698.36 439 .29 Jl511 ACCENT MICRO TECHNOLOGIES INC 092806 4.:1:1, if.J lUW Jl512 ACCENT MICRO TECHNOLOGIES INC 093328 n,H~U,7Zb.~H 11513 ACCENT MICRO TECHNOLOGIES INC 094274 4tll quarter -l'urcJtases OJ capua1 gooas exceeamg P JM f' TOTAL f'