OCEANAGOLD (PHILIPPINES), INC. v. COMMISSIONER OF INTERNAL REVENUE (CONSOLIDATED WITH CTA CASE NOS. 9277 & 9416)

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS Quezon City Third Division OCEANAGOLD (PHILIPPINES), INC., CTA CASE NOS. 9207, P etitio ner, 9277 & 9416 Members: -versus- UY, Chairperson RINGPIS-LIBAN, and MODESTO-SAN PEDRO, ]].. COMMISSIONER OF INTERNAL REVENUE, Re sp o n d e n t . PrIomI ulg7ated2:02Q x--------------------------------------------------------------~ -----------2-..-:--z-.--~--JJ-A-.--~--�------x DECISION RINGPIS-LIBAN,J: THE CASE These Petitions for Review flied by petitioner OceanaGold (Philippines), Inc. against respondent Commissioner of Internal Revenue (CIR) on November 24, 2015 for CTA Case No. 9207, February 26, 2016 for CTA Case No. 9277, and August 5, 2016 for CTA Case No. 94 16, praying for the refund of unutilized input value-added tax 01AT) arising from petitioner's domestic purchases and importation of goods (other than capital goods), domestic purchases of services, and purchases of capital goods which are attributable to zero-rated sales for the third (3rd) quarter of taxable year 2013 in the amount of P87,123,112.79 (CTA Case No. 9207), fourth (4th) quarter of taxable year 2013 in the amount of P68,299,816.85 (CTA Case No. 9277) and first (1st) quarter of taxable year 2014 in the amount of P8 ,459,647.53 (CTA Case No. 9461), or in the aggregate amount ofP163,882,577.17. ~

DECISION CTA CASE NOS. 9207, 9277 & 9416 THE PARTIES Petitioner is a corporation organized and existing under the laws of the Philippines with office address at 2"d Floor Carlos ]. Valdes Building, 108 Aguirre Street, Legaspi Village, 1229 Makati City, Philippines.1 Petitioner was formerly known as "Australasian Philippines Mining, Inc." prior to the change in its corporate name to "OceanaGold (Philippines), Inc." effective April 28, 2007. It is engaged in large-scale exploration, development and utilization of mineral resources such as gold, silver and copper.2 Petitioner is a VAT registered taxpayer with BIR Certificate of Registration No. OCN 8RC0000048136 with Taxpayer's Identification Number (TIN) 004-870-171-000.3 Respondent is the duly appointed Commissioner of Internal Revenue who holds office at the Bureau of Internal Revenue (BIR), National Office Building located at Agham Road, Diliman, Quezon City.4 THE ANTECEDENTS The facts as culled from the records of the cases are as follows: On June 29,2015, petitioner flied with the Excise Large Taxpayers Audit Division 1 (ELTAD 1) of the BIR an administrative claim for refund or issuance of tax credit for its unutilized input VAT attributable to zero-rated sales for the 3nJ quarter of taxable year 2013 in the aggregate amount of P191,613,645.17. The input VAT covered by petitioner's administrative claim particularly arose from domestic purchases and importation of goods (other than capital goods, domestic purchases of services and purchases of capital goods. 5 On September 30, 2015, petitioner flied with ELTAD 1 of the BIR an administrative claim for refund or issuance of tax credit for its unutilized input VAT attributable to zero-rated sales for the 4th quarter of taxable year 2013 in the aggregate amount of P171 ,044,944.03. The input VAT covered by petitioner's administrative claim particularly arose from domestic purchases and /Y' 1 Docket (CTA Case No. 9207) Vol. 1, Pre-Trial Order, p. 1678. 2 1d., Amended Petition, p. 104. 3 Docket (CTA Case No. 9207) Vol. 3, Exhibit "P-3", p. 1876. 4 ld., Pre-Trial Order, p. 1678. 5 Docket (CTA Case No. 9207) Vol. 1, Amended Petition, pp. 107-108.

DECISION CTA CASE NOS. 9207, 9277 & 9416 importation of goods (other than capital goods), domestic purchases of services and purchases of capital goods.6 On March 28, 2016, petitioner filed with ELTAD 1 of the BIR an administrative claim for refund or issuance of tax credit for its unutilized input VAT attributable to zero-rated sales for the 1st quarter of taxable year 2014 in the aggregate amount of P63,632,822.81. The input VAT covered by petitioner's administrative claim particularly arose from domestic purchases and importation of goods (other than capital goods), domestic purchases of services and purchases of capital goods.7 In relation to the administrative claim for refund or issuance of tax credit for its unutilized input VAT attributable to its zero-rated sales for the 3rd quarter of taxable year 2013, on December 16, 2015, petitioner received a Letter dated December 15, 2016 from ELTAD 1 of the BIR partially granting petitioner's administrative application for input VAT refund in the aggregate amount of P1 04,490,532.68, to wit: Relative thereto, please be informed that after verification of the documents you submitted to support the said claim, the amount of PESOS: ONE HUNDRED FOUR MILLION FOUR HUNDRED NINETY THOUSAND FIVE HUNDRED THIRTY TWO PESOS & 68/100 (P104,490,532.68) was recommended for issuance of Tax Credit Certificate, computed as follows: PARTICULAR BIR BOC TOTAL Total Applied for P166,814,242.83 P24,799,402.64 P191,613,645.17 TCC Less: Disallowance 73,033,941.15 14,089,171.64 87,123,112.79 NET P93,780,301.68 P10,710,231.00 P104,490,532.68 REFUNDABLE AMOUNT In relation to the administrative claim for refund or issuance of tax credit for its unutilized input VAT attributable to zero-rated sales for the 4th quarter of taxable year 2013, on February 3, 2016, petitioner received a Letter from ELTAD 1 of the BIR partially granting the application for input VAT refund in the aggregate amount ofP102,745,127.18, to wit: Relative thereto, please be informed that after verification of the documents you submitted to support the said claim, the amount of PESOS: ONE HUNDRED TWO MILLION SEVEN HUNDRED FORTY FIVE THOUSAND ONE /V' 6 Docket (CTA Case No. 9277) Vol. 1, Petition, pp. 13-14. 7 Docket (CTA Case No. 9416) Vol. 1, Petition, p. 14.

DECISION CTA CASE NOS. 9207, 9277 & 9416 HUNDRED TWENTY SEVEN PESOS & 18/100 (P102,745,127.18) was recommended for issuance of Tax Credit Certificate, computed as follows: PARTICULAR BIR BOC TOTAL Total Applied for P149,006,517.00 P22,038,427.03 P171,044,944.03 TCC Less: Disallowance P64,011,914.82 P4,287,902.03 68,299,816.85 NET P84,994,602.18 P17 ,7 50,525.00 P102,745,127.18 REFUNDABLE AMOUNT In relation to administrative claim for refund or issuance of tax credit for its unutilized input VAT attributable to zero-rated sales for the 1" quarter of taxable year 2014, on July 7, 2016, petitioner received a Letter dated June 30, 2016 from ELTAD 1 partially granting the application for input VAT refund in the aggregate amount ofP55,173,175.28, to wit: Relative thereto, please be informed that after verification of the documents you submitted to support the said claim, the amount of PESOS: FIF1Y FIVE MILLION ONE HUNDRED SEVENTY THREE THOUSAND ONE HUNDRED SEVENTY FIVE & 28/100 only (P55,173,175.28) was recommended for issuance of Tax Credit Certificate, computed as follows: PARTICULAR BIR BOC TOTAL Total Applied for P36,266,633.81 P27,366,189.00 P63,632,822.81 TCC Less: Disallowance 8,396,064.53 63,583.00 8,459,647.53 NET P27 ,870,569.28 P27 ,302,606.00 P55,173,175.28 REFUNDABLE AMOUNT On November 24, 2015, petitioner flied a Petition for Review before this Court docketed as CTA Case No. 9207. The case was initially raffled to the Court's First Division.8 On February 26, 2016, petitioner filed a Petition for Review before this Court docketed as CTA Case No. 9277. The case was initially raffled to the Court's First Division.9 Meanwhile, on April 8, 2016, the Court received petitioner's "Omnibus Motion A. To Admit Attached Amended Petition for Review, B. To /"" 8 Docket (CTA Case No. 9207), Vol. 1, pp. 10-21. 9 Docket (CTA Case No. 9277), pp. 10-21.

DECISION CTA CASE NOS. 9207, 9277 & 9416 Consolidate CTA Case Nos. 9207 and 9277; and C. To Defer Pre-Trial Conference."10 In the Resolution dated April 14, 2016,11 the Court ordered respondent to file his Comment on petitioner's Omnibus Motion, within ten (10) days from notice thereof. However, despite notice, respondent failed to fl.le his Comment. 12 In the Resolution dated May 30, 2016,13 the Court granted petitioner's Motion to Consolidate. Hence, CTA Case No. 9277 is now consolidated with CTA Case No. 9207. The Court likewise granted petitioner's Motion to Admit Attached Amended Petition for Review. Thus, the Amended Petition for Review is admitted as part of the record of the case. In the same Resolution, the Court ordered respondent to file his Amended Answer within fifteen (15) days from notice thereof. On June 15, 2016, the Court received respondent's Amended Answer. 14 In the Resolution dated June 21, 2016,15 the Court noted respondent's Amended Answer and set the case for Pre-Trial Conference on September 8, 2016 at 9:00 o'clock in the morning. The parties were directed to flle their respective Consolidated Pre-Trial Briefs at least five (5) days before the scheduled Pre-Trial. On July 7, 2016, the Court received respondent's Consolidated Pre-Trial Brief.16 The same was noted by the Court in the Minute Resolution issued on July 11,2016.17 Meanwhile, on August 5, 2016, petitioner filed a Petition for Review docketed as CTA Case No. 9416. The case was initially raffled to the Court's First Division.18 On August 26, 2016, peuuoner filed an "Omnibus Motion A. To consolidate CTA Case Nos. 9207 and 9277 with CTA Case No. 9416; and B. To Defer Pre-Trial Conference."/v" 10 Docket (CTA Case No. 9207), Vol. 1. Pp. 98-116. 11 Docket (CTA Case No. 9207) Vol. 1, p. 178. 12 1d., Records Verification Report, p. 179. "ld., pp. 185-186. 14 1d., pp. 187-193. 15 1d., p. 196. 16 1d., pp. 197-201. 17 ld., p. 202. 18 Docket (CTA Case No. 9416) Vol. 1, pp. 10-22. 19 Docket (CTA Case No. 9207) Vol. 1, pp. 204-209.

DECISION CTA CASE NOS. 9207, 9277 & 9416 On September 1, 2016, petitioner filed its "Pre-Trial Brie�."20 In the Resolution dated September 2, 2016/1 the Court granted petitioner's "Omnibus Motion A. To Consolidate CTA Case Nos. 9207 & 9277 with CTA Case No. 9416; and B. To Defer Pre-Trial Conference." Hence, CTA Case No. 9416 is consolidated with CTA Case Nos. 9207 and 9277. In the same Resolution, the Court cancelled the Pre-Trial Conference set on September 8, 2016 and reset to November 24, 2016. The Court likewise directed the parties to file their respective Consolidated Pre-Trial Briefs and Judicial Affidavits of their witnesses within five (5) days before the scheduled Pre-Trial Conference. On September 29, 2016, respondent filed a "Motion to Admit Attached Answer."22 In the Resolution dated October 14, 2016, the Court granted respondent's Motion to Admit Attached Answer. 23 Thus, the Answer for CTA Case No. 9416 is admitted as part of the record of the cases. On September 29, 201624 and October 25, 2016,25 the Court received the BIR Records of the instant cases. On October 25, 2016, the Court received respondent's "Consolidated Pre-Trial Brief."26 In the Minute Resolution dated November 3, 2016, the Court noted: 1) Respondent's "Consolidated Pre-Trial Brief" filed on October 25, 2016; and the Compliance, transmitting the BIR Records of CTA Case No. 9416.27 On November 18, 2016, petitioner filed its Consolidated Pre-Trial Brief dated November 18, 2016.28 The Pre-Trial for the consolidated cases was held on November 24, 2016.29 During the Pre-Trial Conference, the parties were ordered to submit their Joint Stipulation of Facts and Issues until December 14, 201~ 20 ld.,pp. 210-227. 21 Docket (CTA Case No. 9207) Vol. 2, pp. 819-820. 22 ld., pp. 829-840. 23 1d., pp. 847-848. 24 1d., Compliance, pp. 841-844. 25 1d., Compliance, pp. 854-857. 26 1d., pp. 849-853. 27 ld., p. 858. 28 ld., pp. 875-895. 29 1d., Minutes of the Hearing, pp. 1622-1623. 30 ld., Order, pp. 1629-1631.

DECISION CTA CASE NOS. 9207, 9277 & 9416 On December 13, 2016, the Court received the parties' Joint Stipulation of Facts and Issues. 31 On December 22, 2016, the Court approved the parties' Joint Stipulation of Facts and Issues, and deemed the Pre-Trial terminated.32 Thereafter, the Pre- Trial Order dated January 19, 2017 was issued by the Court.33 The trial of the cases then proceeded. During trial, petitioner presented its documentary and testimonial evidence. It offered the testimonies of the following witnesses, namely: Ms. ]oseftna C Mallari, Finance Manager of petitioner,34 and Mr. Edward L Rogue/, the court-commissioned Independent Certified Public Accountant.35 On August 10, 2017, petitioner filed its Formal Offer of Evidence.36 In the Resolution dated December 1, 2017, the Court admitted petitioner's Exhibits, except for the following: Exhibits "P-122", "P-149-79", "P-152", "P- 2to18""P'-5"P16-3"0, 2"P"'-5"4P8-3-92"3'""' P"-P5-5422-61C"'-3""P'-5"P5-44"2' 6"PD--527"3' ""'P"-P4-3537"5' ""'P"-P4-3557"5'-"1P"-t5o0P9"- 9"51P773-1562--1120"1"0' '"6"''-'P3P"-4-P11"-3,06693"31P8"""-''2,'"0'"PP0P--6-11-61468525053"",""'''a"""nPPPd---161"384P265-7"22' -"02"'1"-1'"7-P"6' 4P-411-""1445t"53oP2"-'""8'P"9"P-7P2-"-20'1013"014P6-64--91"40'4",4""P'"f' -o"1Pr"3P-5n2-106o' -05t56""b-'e1""i9nPP"g--' found in the records of the case. On December 20, 2017, petitioner filed an "Omnibus Motion 1. For Partial Reconsideration of the Resolution dated December 1, 2017); II. To Note Various Manifestations, Corrections and Clarifications; and III. To Set Commissioner's Hearing.37 In the Resolution dated July 5, 2018, the Court granted petitioner's Motion for Partial Reconsideration (of the Resolution dated December 1, 2017). Accordingly, the Court admited Exhibits "P-26.10" and "P-26.11" as remarked, and Exhibits "P-575-1" to "0-575-21", "P-965" to "P-965-1", "P-1346"' "P-2006-34"' "P-2006-65"' and "P-2011-41" to "P-2011- 44." For his part, respondent likewise presented his documentary and testimonial evidence. He offered the testimonies of Revenue Officers Cletofel V. Parungao38 and Rona B. MarceJJano39 by way of judicial affidavit~ "Docket (CTA Case No. 9207) Vol. 3, pp.1641-1661. 32 ld., p. 1665. "ld., pp.l677-1699. 34 Judicial Affidavit, Exhibits "P-50" to "P-51.1". 35 Judicial Affidavit, Exhibits "P-52" to "P-52.1". "ld., pp.l792-1833. 37 1d., pp. 2679-2688. ~Judicial Affidavit, Exhibit "R-4". 39 Judicial Affidavit, Exhibit "R-8".

DECISION CTA CASE NOS. 9207, 9277 & 9416 Respondent filed his Formal Offer of Evidence on September 10, 2018. 40 In the meantime, the instant consolidated cases were transferred to this Court's Third Division, pursuant to the Order dated October 1, 2018.41 In the Resolution dated January 29, 2019, the Court admitted the following Exhibits: "R-1" (CTA Case No. 9416), "R-2" (CTA Case No. 9416), "R-3" (CTA Case No. 9416), "R-1" (CTA Case No. 9207), "R-2" (CTA Case No. 9277), "R-3" (CTA Case No. 9207), "R-4" (CTA Case No. 9277), "R-5 (CTA Case No. 9207), and "R-6 (CTA Case No. 9277), subject to the Court's final determination and/or appreciation of its purposes, materiality, relevancy and probative value to the issues involved in the instant cases. Subsequently, petitioner filed its Memorandum on March 22, 2019,42 while respondent filed his Memorandum on March 28, 2019.43 The consolidated cases were deemed submitted for decision on April 2, 2019. THE ISSUE The parties submitted this sole issue for the Court's resolution: "WHETHER OR NOT PETITIONER IS ENTITLED TO A REFUND OR TAX CREDIT OF ITS UNUTILIZED INPUT VAT ARISING FROM DOMESTIC PURCHASES AND IMPORTATION OF GOODS (OTHER THAN CAPITAL GOODS), DOMESTIC PURCHASES OF SERVICES, AND PURCHASES OF CAPITAL GOODS ATTRIBUTABLE TO ZERO-RATED SALES FOR THE 3RD QUARTER OF TAXABLE YEAR 2013 IN THE AMOUNT OF P87,123,112.79, 4TH QUARTER OF TAXABLE YEAR 2013 IN THE AMOUNT OF P68,299,816.85 AND 1ST QUARTER OF TAXABLE YEAR 2014 IN THE AMOUNT OF P8,459,647.53 OR IN THE AGGREGATE AMOUNT OF P163,882,577.17.'~ 40 Docket (CTA Case No. 9207) Vol. 4., pp. 2729-2734. 41 ld., p. 2739. 42 1d., pp. 2754- 2789. 43 ld., pp. 2793-2800. 44 1d., Joint Stipulation of Facts and Issues, pp. 1643-1644.

DECISION CTA CASE NOS, 9207, 9277 & 9416 THE ARGUMENTS OF THE PARTIES Petitioner argues that it timely filed its administrative and judicial claims for refund or issuance of tax credit certificate of unutilized input VAT attributable to zero-rated sales in the 3rd and 4th Quarters of 2013 and 1st Quarter of 2014; that it is a VAT-registered entity; that it is engaged in zero- rated export sales in the 3rd and 4th Quarters of taxable year 2013 and 1st Quarter of taxable year 2014 the consideration for which was paid for in acceptable foreign currency and accounted for in accordance with Bangko Sentral ng Pilipinas (BSP) rules and regulations; that it incurred or paid input taxes attributable to zero-rated sales for the 3rd and 4th Quarters of 2013 and the 1st Quarter of 2014; and that the input taxes were not applied against output tax liability during and in the succeeding quarters. On the other hand, respondent counter-argues that the petitions must be dismissed for failure of petitioner to substantiate its administrative claim for refund; that since respondent rendered a decision, the jurisdiction of the Court shifts from a trial court to an appellate tribunal; that the Court should confine itself to whether the findings of respondent are consistent with law; that petitioner is not entitled to refund in the amounts of P87,123,111.79, P68,299,816.85 and P8,459,647.53; and that taxes paid and collected by the BIR are presumed to have been made in accordance with law, rules and regulations and the burden to prove otherwise is upon petitioner. THE RULING OF THE COURT Pursuant to the provisions of Sections 112(A) and (C) of the National Internal Revenue Code (NIRC) of 1997, as amended, jurisprudence has laid down certain requisites which must be complied with by the taxpayer-applicant to successfully obtain a credit/refund of input VAT. Said requisites are classified into certain categories, to wit: Timeliness qfthe filing qfthe administrative andjudiciaf claims: 1, The claim is filed with the BIR within two years after the close of the taxable quarter when the sales were made;45 2. In case of full or partial denial of the refund claim, or the failure on the part of the Commissioner to act on the said claim within a period of 120 days, the judicial claim has been filed with this Court, within 30 days from receipt of t h / 45 Intel Technology Philippines, Inc. vs. Commissioner of Internal Revenue, G.R. No. 166732, April 27, 2007; San Roque Power Corporation vs. Commissioner of Internal Revenue, G.R. No. 180345, November 25, 2009; and AT&T Communications Services Philippines, Inc., G.R. No. 182364, August 3, 2010.

DECISION CTA CASE NOS. 9207, 9277 & 9416 decision or after the expiration of the said 120-day period;46 Taxpqyer's registration with the BIR: 3. The taxpayer is a VAT-registered person;47 Taxpqyer's z.ero-rated sales: 4. The taxpayer is engaged in zero-rated or effectively zero-rated sales�' 48 5. For zero-rated sales under Sections 106(A)(2)(1) and (2); 106(B); and 108(B)(1) and (2), the acceptable foreign currency exchange proceeds have been duly accounted for in accordance with BSP rules and regulations;49 Taxpqyer's input VAT claim: 6. The input taxes arc not transitional input taxcs;50 7. The input taxes are due or paid;51 8. The input taxes claimed are attributable to zero-rated or effectively zero-rated sales. However, where there are both zero-rated or effectively zero-rated sales and taxable or exempt sales, and the input taxes cannot be direcdy and entirely attributable to any of these sales, the input taxes shall be proportionately allocated on the basis of sales volume;52 and 9. The input taxes have not been applied against output taxes during and in the succeeding quarters. 3 5 Petitioner'S administrative and judicial claims were timely made/� 46 Steag State Power, Inc. (Formerly State Power Development Corporation) vs. Commissioner of Internal Revenue, G.R. No. 205282, January 14, 2019; Rohm Apollo Semiconductor Philippines vs. Commissioner of Internal Revenue, G.R. No. 168950, January 14, 2015. 47 Intel Technology Philippines, Inc. vs. Commissioner of Internal Revenue, G.R. No. 166732, April 27, 2007; San Roque Power Corporation vs. Commissioner of Internal Revenue, G.R. No. 180345, November 25, 2009; and AT&T Communications Services Philippines, Inc., G.R. No. 182364, August 3, 2010. 48 /d. 49 fd. so ld. 51 ld. 52 Intel Technology Philippines, Inc. vs. Commissioner of Internal Revenue, G.R. No. 166732, April 27, 2007; San Roque Power Corporation vs. Commissioner of Internal Revenue, G.R. No. 180345, November 25, 2009. 53 Intel Technology Philippines, Inc. vs. Commissioner of Internal Revenue, G.R. No. 166732, April 27, 2007; San Roque Power Corporation vs. Commissioner of Internal Revenue, G.R. No. 180345, November 25, 2009; and AT&T Communications Services Philippines, Inc., G.R. No. 182364, August 3, 2010.

DECISION CTA CASE NOS. 9207, 9277 & 9416 The first requisite pertains to the filing of the claim for tax credit or refund of input VAT before the BIR, within two (2) years from the close of the taxable quarter when the zero-rated or effectively zero-rated sales were made. The present claim covers the third and fourth quarters of TY 2013 and first quarter of TY 2014, which respectively closed on September 30, 2013, December 31, 2013 and March 31, 2014. Counting two (2) years from said dates, petitioner had until September 30, 2015, December 31, 2015 and March 31, 2016, within which to file its administrative claims for tax credit or refund. Clearly, petitioner's administrative claims for refund were timely filed, as shown below: CTACase Taxable Period Close of the Last Day to File Date of Filing of No. 3rd Quarter Taxable Quarter Administrative Administrative Claim 9207 ofTY 2013 4th Quarter 30-Sep-13 Claim 29-Jun-1554 9277 ofTY 2013 30-Sep-15 1st Quarter 31-Dec-13 30-Sep-1555 9416 ofTY 2014 31-Dec-15 31-Mar-14 28-Mar-16" 31-Mar-16 On the other hand, the second requisite is to the effect that the judicial claim must have been filed within thirty (30) days from receipt of respondent's decision or after the expiration of the 120-day period under Section 112(C). Record reveals that upon filing of petitioner's administrative claims it simultaneously submitted complete documents in support thereof. Considering that respondent failed to act on the subject claims within the said 120-day period, petitioner had 30 days after the lapse of the 120-day period within which to seek appeal before this Court. Evidently, petitioner's filings of its judicial claims were also filed on time, to wit: CTACase Taxable Date of Filing of End of120 days End of 30 days Date of Filing No. Period Administrative for tbe BIR from the of Petition for 3rd Quarter 9207 ofCY 2013 Claim and Commissioner to expiration of the Review 4th Quarter Submission of decide on tbe 120 days 9277 ofCY2013 claim 24-Nov-15 9416 1st Quarter Complete 26-Nov-15 ofCY 2014 Documents 27-0ct-15 29-Jun-15 28-Jan-16 27-Feb-16 26-Feb-16 30-Sep-15 26-Jul-16 25-Aug-16 05-Aug-16 28-Mar-16 ~ 54 Docket (CTA Case No. 9207) Vol. 3, Exhibit "P-31" to "P-31.3", pp. 2345 to 2353. 55 1d., Exhibit "P-32" to "P-32.3", pp. 2354 to 2362. 56 1d., Exhibit "P-47" to "P-47.3", pp. 2530 to 2536.

DECISION CTA CASE NOS. 9207, 9277 & 9416 Having determined that petitioner timely filed both its administrative and judicial claims, we shall now proceed to make a determination of petitioner's compliance with the other requisites. Petitioner is a VAT-registered taxpayer. Petitioner complied with the third requisite considering that it is a VAT registered taxpayer with BIR Certificate of Registration No. OCN 8RC0000048136 with Taxpayer's Identification Number (TIN) 004-870-171- 000.57 Not aU ofpetitioner's reported zero-rated sales or effectively zero-rated sales during the 3rd and 4th Quarters of TY 2013 and 1st Quarter of TY 2014 qualify as such. Anent the fourth and fifth requisites, petitioner has proven that it is an entity registered with the Securities and Exchange Commission (SEC) under SEC Reg. No. A199602982 dated July 24, 199658. The registration, however, is under petitioner's former name "Australasian Philippines Mining, Inc." until the issuance of Certificate of Filing of Amended Articles of Incorporation dated January 7, 201559 bearing the petitioner's new trade name "OceanaGold (Philippines), Inc.". Petitioner was established with the primary purpose: 'To render exploration and other related seroices as well as all aspects of technical, engineering and management servim to individuals, partnerships, associations and corporations engaged in mining or in a'!Y manner, in the acquisition, conveyance, storage, marketing, processing, refining and distribution ofminerals; to extendedfinancial assistance to local mining enterprises or mineral tenement owners through service contracts without engaging in financing activity as defined in Republic Act No. 5980 and to provide technical and managerial services in the execution of such exploration activities as prospecting, geo-technical suroeying, drilling, boring, tunneling, bulk sampling, metallurgical testing and other studies in evaluating the development potential of metal and mineral deposits of all kinds; to acquire an interest in such enterprise or corporation to the extent allowed by law; to enter into contracts with local mineral tenement owners, mineral exploration enterprises in connection with above activities; and to enter into agreements with the President of the Philippines or other agencies of the Philippine government to provide financial assistance for large scale exploration, development and utilization of minerals, petroleum and other mineral oils pursuant to the provisions of Republic Act No. / 57 Docket (CTA Case No. 9207), Vol. 3, Exhibit "P-3", p. 1876. 58 Id., Exhibit "P-1", pp. 1834 to 1850. 59 1d., Exhibit "P-1.1", pp. 1851 to 1875.

DECISION CTA CASE NOS. 9207, 9277 & 9416 7942 otherwise known as the "Philippine Mining Act of 1995" and its amendments, if any. '"o Petitioner is likewise a Board of Investment (BOI)-registered entity as evidenced by Certificate of Registration No. 2011-270 as New Export Producer ofDore Bars and Copper Concentrate.61 Petitioner contends that during the third and fourth quarters of CY 2013 and first quarter of CY 2014, it generated export sales of gold, silver and copper to its foreign customers Trafigura Pte. Ltd. and Perth Mint Australia; and that these export sales were paid for in acceptable foreign currency and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP). Petitioner submits that such export sales are subject to zero-percent (0%) VAT pursuant to Section 106(A)(2)(a)(1) of the NIRC of 1997, as amended, which states: "SEC. 106. Value Added Tax on Sale ofGoods or Properties. - "(A) Rate and Base ofTax.- x x x "(2) The following sales by VAT-registered persons shall be subject to zero percent (0%) rate: "(a) Export Sales. -The term 'export sales' means: "(1) The sale and actual shipment of goods from the Philippines to a foreign country, irrespective of any shipping arrangement that may be agreed upon which may influence or determine the transfer of ownership of the goods so exported and paid for in acceptable foreign currency or its equivalent in goods or services, and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP);" Based on the foregoing, in order for an export sale to qualify as zero- rated, the following essential elements must be present: 1. the sale was made by a VAT registered person; 2. there was sale and actual shipment of goods from the Philippines to a foreign country; and, 3. the sale was paid for in acceptable foreign currency accounted for in accordance with the rules and regulations of the BSP. As for the first essential element, it has been setded that petitioner is a VAT-registered person/v"' 60 Docket (CTA Case No. 9207) Vol. 3, Articles of Incorporation, pp. 1837 to 1838 61 1d., Exhibit "P-4", pp. 1877 to 1887.

DECISION CTA CASE NOS. 9207, 9277 & 9416 Relative to the second essential element are Sections 113(A)(1), (B)(1), (2)(c), and (3) of the NIRC of 1997, as amended, as implemented by Sections 4.113-1(A)(1), B(1), and (2)(c) of Revenue Regulations (RR) No. 16-05, as amended, which provide that any VAT registered person claiming VAT zero- rated direct or considered export sales must present, among others, the following documents: 1. the sales invoice as proof of sale of goods; 2. the bill of lading or airway bill as proof of actual shipment of goods from the Philippines to a foreign country. Sections 113(A)(1), (B)(1) and (2)(c) of the NIRC of 1997, as amended, and Sections 4.113-1(A)(1), (B)(1) and (2)(c) of RR No. 16-05, are quoted hereunder for easy reference: "SEC. 113. Invoicing and Accounting Requirements for VAT- Registered Persons. - (A) Invoicing Requirements. - A VAT-registered person shall issue: (1) A VAT invoice for every sale, barter or exchange of goods or properties; and XXX XXX XXX (B) Information Contained in the VAT Invoice or VAT Official Receipt. - The following information shall be indicated in the VAT invoice or VAT official receipt: (1) A statement that the seller is a VAT-registered person, followed by his Taxpayer's Identification Number (TIN); (2) The total amount which the purchaser pays or is obligated to pay to the seller with the indication that such amount includes the value-added tax: Provided, That: XXX XXX XXX (c) If the sale is subject to zero percent (0%) value- added tax, the term 'zero-rated sale' shall be written or printed prominently on the invoice or receipt;" (Underscoring supplied) "SEC. 4.113-1. Invoicing Requirements. - (A) A VAT-registered person shall issue: - ;"'/

DECISION CTA CASE NOS. 9207, 9277 & 9416 (1) A VAT invoice for every sale, barter or exchange of goods or properties; and XXX XXX XXX 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 offtcial receipt. - The following information shall be indicated in VAT invoice or VAT official receipt: (1) A statement that the seller is a VAT-registered person, followed by his TIN; (2) The total amount which the purchaser pays or is obligated to pay to the seller with the indication that such amount includes the VAT; Provided, That: (c) If the sale is subject to zero percent (0%) VAT, the term 'zero-rated sale' shall be written or printed prominendy on the invoice or receipt;" (Underscoring ours) Moreover, the sales invoices supporting the export sales must be duly registered with the BIR and contain all the required information, pursuant to Sections 237 and 238 of the NIRC of 1997, as amended, to wit: "SEC. 237. Issuance of Receipts or Sales or Commercial Invoices. - All persons subject to an internal revenue tax shall, for each sale or transfer of merchandise or for services rendered valued at Twenty-five pesos (P25.00) or more, issue duly registered receipts or sales or commercial invoices, prepared at least in duplicate, showing the date of transaction, quantity, unit cost and description of merchandise or nature of service....." "SEC. 238. Printing of Receipts or Sales or Commenial Invoices. - All persons who are engaged in business shall secure from the Bureau of Internal Revenue an authority to print receipts or sales or commercial invoices before a printer can print the same. d

DECISION CTA CASE NOS. 9207, 9277 & 9416 No authority to print receipts or sales or commercial invoices shall be granted unless the receipts or invoices to be printed are serially numbered and shall show, among other things, the name, business style, Taxpayer Identification Number (TIN) and business address of the person or entity to use the same, and such other information that may be required by rules and regulations to be promulgated by the Secretary of Finance, upon recommendation of the Commissioner." (Underscoring ours) Thus, only export sales supported by above-stated documents shall qualify for VAT zero-rating under Section 106(A)(2)(a)(l) of the NIRC of 1997, as amended. In its Quarterly VAT Returns for the 3rd and 4th quarters ofTY 2013 and 1st quarter of TY 2014, petitioner declared total sales/receipts of P11,446,282,372.44, which include zero-rated sales/receipts amounting to Pll ,443,573,448.60, to wit: 3rd Quarter 4th Quarter 1st Quarter Total ofTY 2013 ofTY 2013 ofTY 2014 (Exhibit "P-"8.1 "/2 (Exhibit "P-11.2"/3 (Exhibit "P-17.2"/' Vatable Sales/Receipts f' . f' 444,867.14 f' 2,264,056.70 f' 2,708,923.84 Zero-Rated Sales/Receipts 5,939,372,924.94 11,443,573,448.60 Exempt Sales/ Receipts 3,169,031,145.39 2,335,169,378.27 Total Sales/Receipts - - - - P5,941,636,981.64 Pl1,446,282,372.44 P3,169,031,145.39 P2,335,614,245.41 These total declared zero-rated sales were incurred by the petitioner from the shipments of gold and copper to its foreign clients, Trafigura Pte. Ltd. and Western Australian Mint, pursuant to the respective Offtake Agreement65 and Refining Agreement66. To support the said zero-rated sales, petitioner submitted in evidence the corresponding sales invoices67 and export documents, such as, bills of lading/air waybills 68 permits to export69, which were all examined by the Court- , commissioned Independent Certified Public Accountant (ICPA). Upon scrutiny of the supporting documents together with the ICPA reporr1�, the following are the summary of petitioner's zero-rated saled 62 Docket (CTA Case No. 9207) Vol. 3, pp. 1904 to 1905. 63 ld., pp. 1922 to 1923. 64 1d., pp. 2185�2186. 65 ld., Exhibit "P14.1", pp. 1939 to 1969. 66 1d., Exhibit "P14.6", pp. 1977 to 2037. 67 Exhibits P-2007-1 to P-2007-26. 68 Exhibits P-2012�1 to P-2012�26; P�14.4. 69 Exhibits P-2010�1 to P-2010�20. 70 Exhibit "P-51".

DECISION CTA CASE NOS. 9207, 9277 & 9416 Amount (Net 2nd 3�d 4th Quarter Peso of Quarter Quarter ofTY 2013 Equivalent of ofTY 2013 ofTY 2013 Details the amount declared in 3rd Quarter ofTY 2013 117.00 77 136.09 4th QUARTER OF TY 2013 Sales Invoice Amount (in US Dollar) Declared in: Peso Equivalent of Customer Bill of Lading / Ait Details Amount (Net 2nd I 3td 4th 1st I 2nd Trafigura Waybill of Quaster the amount Pte. Ltd. � No. 00007 Quarter ofCY 2013 Quarter declared in 4th (CuCon � No. ES-06-01 � Date: 28-Sep-13 Deductions) ofCY 2013 ofCY 2014 Quarter of CY Shipmmf 3) � Date: 13-Jun-13 � Exhibit P-2007-10 � J�:xhibit P-2012-9 12,100,627.70 11,787,882.00 1,034,664.53 - 2013 Trafigura � No. 00011 Pte. Ltd. � No. HE-06-02 � Date: 24-0ct-13 10,978,930.33 11,096,551.00 576,462.33 44,679,401.07 (CuCon � Date: 30-Jun-13 � Exhibit P-2007-11 Shipmmt 4) � ExhibitP-2012-10 11,223,272.13 10,978,130.00 915,262.07 24,893,084.56- 'fraftgura � No. 00010 Pte. 1.td. � No. TL-07-05 � Date: 17-0ct-13 11,573,019.62 10,412,094.00 1,823,050.19 39,523,304.34 (CuCon �Date: 5-Jul-13 � Exhibit P-2007 -3 Shipmmt 5) � Exhibit P-2012-3 11,004,521.78 10,164,092.00 1,479,027.15 79,402,221.81 Trafigura � No. 00012 Pte. l.td. � No. HS-1307 -01 � Date: 15-Nov-13 _64,418,435.90 (CuCon � Date: 19-Jul-13 � Exhibit P-2007-4 Shipmmt6) � Exhibit P-2012-4 4 Trafif,'tlra � No. 00013 Pte. Ltd. � No. PS-2013-01 � Date: 15-Nov-13 (CuCon � Date: 4-Aug-13 � Exhibit P-2007-5 Shipment 1) � Exhibit P-2012-5 - - ~-

DECISION CTA CASE NOS. 9207, 9277 & 9416 Trafigura 1� No. ES-1309-08 � No. 00014 Pte. l.td. � Date: 15-Nov-13 (CuCon � Date: 11-Aug-13 � Exhibit P-14.3 � Exhibit P-2012-6 � No. OP-310-19 � No. 00016 � Date: 15-Dec-13 � Exhibit P-2012-12 � Exhibit P-2007-6 � No. CAP-1316-12 � No. 00018 � Date: 13-Jan-14 � ExhibitP-2007-12 � No. 00020 � Date: 18-l'cb-14 � Exhibit P-2007-13 � No. 00022 � Exhibit P-2012-16 1ST QUARTER OF TY 2014 - Sales Invoice Amount (in US Dollar) Declared in: Peso Equivalent of Customer Bill of Lading / Air Details Amount (Net 4th ht 2nd 1 3td the amount Trafigura Waybill of Quarter Quarter declared in 1st Pte. I .td. � No. 00018 ofCY 2013 ofCY 2014 Quarter Quarter of CY (CuCon � No. RW-13014-10 � Date: 13-Jan-14 Deductions) 11,364,026.85 ofCY 2014 Shipmmt10) � Date: 10-0ct-13 � Exhibit P-2007-12 14,262,906.43 11,912,003.45 2014 'f'rafi!-,'1.lra � ExhibitP-2012-11 14,144,944.92 12,428,35S.25 3,639,893.69 - Pte. l.td. � No. 00020 13,448,568.74 163,528,047.85 (CuCon � No. EA-1313-10 � Date: 18-Feb-14 14,299,084.05 - 2,956,670.98 Shipment 11) � Date: 29-0ct-13 � Exhibit P-2007-13 14,027,213.95 132.739,743.65 Trafigura � Exhibit P-2012-12 14,300,632.93 - 1,716,317.87 - Pte. l.tJ. � No. 00022 13,096,588.83 76,876,623.51 (CuCon � No. CAP-1316-12 � Date: 24-Mar-14 27,435,142.92 - 15,106,348.31 Shipment 12) � Date: 10-Nov-13 � Exhibit P-2007-14 676,637,510.96 'l'rafi!-,''Ura � Exhibit P-2012-13 14,819,297.20 Pte.J.td. � No. 00023 663.780,032.46 I (CuCon � No. OS -1317-13; � Date: 3-Apr-14 15,300,333.57 - Shipment 13) � Date: 21-Dec-13 � Exhibit P-2007-19 I Trafi!-,'1.lfa � Exhibit P-2012-17 14,592,624.86 Pte. l.tJ. � No. 00025 687,391,966.17 (CuCon � No. DS-1317-14 � Date: 5-Apr-14 28,841,830.48 - Shjp_ment 111_ � Date: 28-Dcc-13 � Exhibit P-2007-20 655,135,893.09 Trafi!-,'1.lra � Exhibit P-2012-18 Pte. Ltd. � No. 00026 1,291,871,734.13 (CuCon � No. EO -1402-15 � Date: 7-May-14 S htPment 15) � Date: 24-Jan-14 � Exhibit P-2007-21 _,.,/ Trafigura � Exhibit P-2012-19 Pte. Ltd. � No. 00027 (CuCon � No. CP-1402-16 � Date: 1-Jun-14 Shipment16) � Date: 6-Feb-14 � Exhibit P-2007-22 Trafigura � Exhibit P-2012-20 Pte. Ltd. � No. 00028 (CuCon � No. OR-320-17 � Date: 6-Aug-14 Shipment 17) � Date: 26-Feb-14 � Exhibit P-2007-23 � Exhibit P-2012-21

DECISION CTA CASE NOS. 9207, 9277 & 9416 � No. DG-49-18 27 0.7() Based on the table above, aside from a minor difference of P31.97 between the zero-rated sales per supporting documents and zero-rated sales declared per BIR return for the 1st quarter of TY 2014, the Court noted that zero-rated sales declared in the 1st quarter of TY 2014 in the total amount of P4,681,519,998.33 ($104,438,010.16), as determined below, are supported by invoices but dated not within the period of claim. Customer Sales Invoice Amount Declared in Peso Equivalent the 4th Quarter of TY 663,780,032.46 Trafigura Pte. Ltd. � No. 00025 687,391,966.17 (CuCon Shipment 14) � Date: 5-Apr-2014 2013 655,135,893.09 � Exhibit P-2007-20 14,819,297.20 1,291,871,734.13 Trafigura Pte. Ltd. � No. 00026 (CuCon Shipment 15) � Date: 7-May-2014 15,300,333.5 7 1,249,720,668.82 � Exhibit P-2007-21 133,619,703.66 Trafigura Pte. Ltd. � No. 00027 14,592,624.86 (CuCon Shipment 16) � Date: 1-Jun-2014 4,681,519,998.33 � Exhibit P-2007-22 28,841,830.48 Trafigura Pte. Ltd. � No. 00028 27,900,782.04 (CuCon Shipment 17) � Date: 6-Aug-2014 � Exhibit P-2007-23 2,983,142.01 104,438,010.16 � No. 00029 Trafigura Pte. Ltd. � Date: 6-Aug-2014 (CuCon Shipment 18) � Exhibit P-2007-24 Perth Mint Australia � No. 00034 (Drm 8) � Date: 02-Apr-14 � Exhibit P-2007-26 TOTAL Both the discrepancy of P31.97 and zero-rated sales supported by invoices dated not within the period of claim amounting to P4,681,519,998.33 should be denied zero-rating. Further, petitioner failed to submit the corresponding sales invoice (No. 00033) of shipment of dore (Dore 7) to client Perth Mint Australia with related ~

Page 20of60 DECISION CTA CASE NOS. 9207,9277 & 9416 sales amount of $2,533,410.72 (P113,737,474.27). Thus, the same should likewise be deducted from petitioner's total zero-rated sales. Verily, petitioner satisfactorily complied with the second essential element but only in as much as the zero-rated sales of P6,648,315,944.03, computed as follows: Zero-rated sales per VAT Returns p 11,443,573,448.60 Less: Disallowances p 4,681,519,998.33 4,795,257,504.57 Supported by invoices but dated not within the 113,737,506.24 p 6,648,315,944.03 period of claim Without supporting document Zero-rated sales duly supported by sales invoices and bills of lading/airway bill As for the third essential element, i.e., the sale was paid for in acceptable foreign currency accounted for in accordance with the rules and regulations of the BSP, petitioner submitted in evidence the bank credit memos71 and certificates of inward remittances72 issued thereto by HSBC. Upon comparison of petitioner's declared zero-rated sales which are duly supported by sales invoices against the inward remittance per bank certifications, the Court found that the zero-rated sales in the amount of $1,002,249.0073 has no corresponding inward remittance, to wit: Sales Sales declared in Inward Remittance Sales without (Net of 4�h Quarter of Inward Customer Deductions) 3�d Quarter of TY2013 111 Quarter of Amount Bank Reference Exhibit TY 2013 TY2014 8,689,702.00 Remittance Trafi1-,'llra 3,671,775.00 RE21304054-19262; "P-27.1" Pte. Ltd. 14,033,397.57 1,764,550.51 - 1,671,890.57 RE51305024-25425; 30.(1() (CuCon 14,033,367.57 RE01310047-03600 "P-27" Shipment I) 4U.IJ(J 12,432,429.41 1,485,54(J.45 - 5,873,897.00 RES 1305065-24325; "P-26.3" Trafigura 4,048,250.00 RE61305148-186%; (1, 176,W3.64) Pte. Ltd. 1,042,275.00 RE11306171-23271; "P-26.2" (CuCon 1,467,967.41 Rl �:01310285-23920 /V' Shipmen/ 2) 12,432,389.41 "P-27.9" "P-26.2", Trafigura 11,223,272.13 1,034,(J64.53 - 4,527,646.00 Rl �:41305221-22334; "P-26.3" Ptc.l,td. RE21311WH-10372 "P-27.9", (CuCon 10,978,930.33 576,462.33 965,598.70 "P-26.2" 4,681,218.00 RE11306214-10191; S~en/3) 11,223,272.13 10,978,130.00 915,262.07 RJ�:81311279-0550H 519,466.97 Trafigura 4,126,461.00 RE91307101-30789; Pte. l.td. 1,073,819.00 RE31307258-05H93; (CuCon RJ:o:5131 ?053-02985 Jhipment.f) 861,122.13 �r�rafihrura Pte. Ltd. 9,042,473.00 RE31306109-12213 (CuCon Shipment 5) 9,681,629.00 RE71306276-20787 For CuCon 35,479,433.80 Shipments 33,425,474.59 3&4 For CuCon Shipments 4&5 Total of 71 Exhibits "P-2008-1-1" to "P-2008-1-24", "P-2008-2-1" to "P-2008-2-36" and "P-2008-3-1" to "P-2008-3-38". 72 Exhibits "P-2011-1" to "P-2011-45"; "P-26" to "P-26.9"; "P-27" to "P-27.11"; and "P-45" to "P-45.11" 73 Pertaining to CuCon Shipments 6, 7 & 8, as highlighted in the table presented above.

DECISION CTA CASE NOS. 9207, 9277 & 9416 CuCon _I I I I I Shipments 3, 4& 5 5,277,864.00 .. Trafigura RE21307247-17572; Pte. l .td. (CuCon 11,573,019.62 10,412,094.00 1,823,050.19 . 1,742,935.62 Rl~71312094--08437 "P-27.8" Ship'}lent 6) Trafigura 11,(Kl4,521.78 10,164,092.lKl 1,479,027.15 5,354,180.00 R�81308156-14348 "P-27.7" Pte. Ltd. 4,261,623.00 (CuCon 13,634,323.51 11,994,352.00 2,421,096.89 llli51308084-00945; "P-27.6" Shipment 7) 7,051,982.00 RE81308218-31148 Trnfigura i''"P-?77" Pte. Ltd. 7, 784,492.00 RI~31307310-23463 (CuGm "P-27.B'; liE' ix:'p .l'hipment8) 3,736,539.29 RE11312178-01531 Jlor CuCon :,~,.~ .�,, . Shipments 36,211,864.91 35,209,615.91 (J & 7 .~;,~~ '49.00 For CuCon 4,419,358.00 Shipments 8,970,903.00 " 7&8 7,543,995.00 'l'otal of 24,509,432.95 22,085,451.00 3,730,709.87 . .1,575,136.95 R.l::':o1308229-09590; "P-27.5" 40.()() CuCon 24,509,.192.95 RE51309044-08635; Shipments 14,262,906.43 11,364,026.85 3,639,893.69 R.E.:~ 1309179-0320.\ "P-26.11" 40.0[ 6&7 14,144,944.92 4,402,318.00 RE41312188-17914 13,448,568.74 11,912,003.45 2,956,670.98 4,383,615.00 "P-26.10" 30.()() Trafi~-,JUra 1,947,745.85 RE51309190-04045; "P-26.7" 12,428,355.25 1,716,317.87 3,529,187.57 RE7131<Xl15-00847; " Pte. Ltd. 14,262,866.42 RE31310234-01263; (CuCon RE71401170-25627 (18,1173.41>) �~ l'hipmmt 9) 4,595,866.00 6,690,105.92 RE21310171-29812; 'l'rafii-,JUra 2,858,943.00 RE31311122-11983; Pte. l,td. 14,144,914.92 RE31403040-18333 (CuCon Shipmen/ 10) 9,705,408.88 RE81311132-28928; 2,090,678.95 RE31311226-29343; Traft~-,JUra 1,670,554.37 R.l�:41403103-10734 13,466,642.20 Pte. f.td. (CuC"nn 1,755,328.80 1,755,328.80 1,755,318.80 19402414 "P-27.3" 10.()0 . .l'hif'nmt II) "P-27.2" 10.()0 1,885,770.00 1,885,770.00 1,885,7W.OO 23500921 "P-26" Trafth'Ura "P-26.1" 1().()() Pte. 1.td. 1,814,944.00 1,818,622.18 1,814,934.00 LD7264548A1-1 "P-26.6" lll.(l() (CuCon 2,440,859.00 "P-45.11" Shipmen/ 12) 2,445,8?5.24 . 2,440,849.00 326414778 10.00 Perth Mint 1,821,416.00 1,831,42H.33 (5,718.58) 1,821,406.00 003395050 Amtralia 2,100,459.90 2,105,443.34 2,100,450.00 LD 6995441H1-1 ~'"" I) 16,434.00 . 16,424.00 354342168 "P-27.4" 1(1.1)() Perth Mint Australia ?6 R'i6 'iO ?_l)f\46.'10 17R41l/J{(,5 "P-2f.. S" Hl.Oll ~'"" 2) /Y' Perth Mint Australia ~''" 3) Perth Mint Australia ~''" +) Perth Mint Australia ~'"' S) Perth Mint Australia ~''" 6) Perth Mint Australia (/lr!/ to /Jore .l"hipmeniJ f- +) Perth Mint Australia (/14}. to Pore Shipment.~� i- 91

DECISION CTA CASE NOS. 9207, 9277 & 9416 To determine the peso equivalent of the said amount, the Court applies the average foreign exchange rate used by petitioner in recording the sales transactions. Thus, the peso equivalent of $1,002,249.00 is P43,777,783.33, computed as follows: Peso Amount Declared in: US Dollar Amount Declared in: Sales without Inward Sales 3rd Quarter of 4th Quarter of Total in PhP (A) 3rd Quarter of 4th Quarter Total in US Peso Invoice TY2013 TY2013 Dollar (B) Remittance Equivalent InUSD [(A)/(B)x(C)j TY2013 ofTY 2013 (C) 00012 451,425,706.25 79,402,221.81 530,827,928.06 10,412,094.00 1,82.1,050.19 12,235,144.19 00013 445,836,715.08 rA,418,435.90 510,255,150.98 10,164,092.00 1,479,027.15 11,643,119.15 1,002,249.00 43,777,783.33 00014 526,119,056.(jl) 105,449,906.60 631,568,963.29 11,994,352.CMJ 2,421,096.89 14,415,448.89 Total 1,672,6S2,042.33 38,293,712.23 -- - -- -- ~- --- --- --- In fine, petitioner's valid zero-rated sales amounted to P6,604,538,160.70, computed as follows: Zero-rated sales duly supported by sales invoices and bill of p 6,648,315,944.03 lading/airw"Y_ bill 43,777,783.33 Less: Sales without proof of inward remittance Valid Zero-rated Sales for the 3rd and 4th Quarters ofTY p 6,604,538,160. 70 2013 and 1st Quarter of TY 2014 The input taxes being claimed are not transitional input taxes. The present claim in the total amount ofP163,882,577.17 pertains to the denied portions of the refund claims flled before the respondent. The said claimed input VAT amount arose from petitioner's purchases of goods and services for the 3rd and 4th quarters ofTY 2013 and 1st quarter ofTY 2014, as well as, the input VAT on purchases of capital goods from previous quarters, to wit: Input Tax Deferred on Capital Good.s exceeding P1 Million 3rd Quarter 4th Quarter 1st Quarter - from Previous Quarter ofTY2013 ofTY 2013 ofTY2014 Total Add: Input Tax on Capital Goods exceeding Pt Million I' 17,271,975.58 I' 23,797,087.71 I' 22,128,875.68 I' 17,271,975.58 Purchased this Quart<:r 8,065,083.67 - 184,285.71 8,249,369.38 ~- ~-- r/

DECISION CTA CASE NOS. 9207, 9277 & 9416 or Issuance ofTax Apparendy, the above input taxes are not transitional input taxes, as understood under Section 111 (A) of the NIRC of 1997, as amended, to wit: "SEC. 111. Transitional/ Presumptive Input Tax Credits. - (A) Transitional Input Tax Credits.- A person who becomes liable to value-added tax or any person who elects to be a VAT- registered person shall, subject to the filing of an inventory according to rules and regulations prescribed by the Secretary of Finance, upon recommendation of the Commissioner, be allowed input tax on his beginning inventory of goods, materials and supplies equivalent for two percent (2%) of the value of such inventory or the actual value-added tax paid on such goods, materials and supplies, whichever is higher, which shall be creditable against the output tax." Parenthetically, transitional input tax credit operates to benefit newly VAT-registered persons, whether or not they previously paid taxes in the acquisitions of their beginning inventory of goods, materials and supplies. During the period of transition from non-VAT to VAT status, the transitional input tax credit serves to alleviate the impact of the VAT on the taxpayer. 74 Since the input taxes being claimed are not transitional input VAT, petitioner thus complied with the sixth requisite for the grant of an input VAT refund under Section 112 of the NIRC of 1997, as amended. r/ 74 Fort Bonifacio Development Corporation vs. Commissioner of Internal Revenue, G.R. Nos. 15885.

DECISION CTA CASE NOS. 9207, 9277 & 9416 Not aU of petitioner's input VAT being claimed for refund are due or paid. The seventh requisite for the successful prosecution of an input VAT refund claim is to the effect that the input VAT being refunded should be due or paid. The fulfillment of this requisite is fully dependent on the compliance to the invoicing and substantiation requirements under the law. As mentioned, the present claim involving the input VAT amount of P163,882,577.17 pertains to the denied portions of the refund claims filed before the respondent. In support thereto, petitioner submitted its Schedule75/Summary Lise6 of Purchases and Importations77, various invoices and official receipts78, import certifications with Statement of Setdement of Duties and Taxes 79 various Authority to Print issued by the BIR to petitioner's , suppliers80, which were all examined by the ICPA. In his Report dated March 24, 2017,81 the ICPA, Mr. Edward L. Roguel ofPunong Bayan & Araullo, summarized his observations as follows: Total input VAT Disallowed by the BIR P 1 6 3 , 8 8 2 , 5 7 7 .17 Exhibit Reference P-65A Total No Exceptions Noted P130,543,596.41 P-65B-1 to P-65B-6; P- 2001 to P-2004; P-65B- 18 With Exceptions Noted 1" 11,858,419.60 P-65B-7 a. Certain local purchases of services were not supported by P-65B-7 VAT official receipts 2,631,780.66 P-65B-7 b. Certain local purchases of goods were not supported by 1,482,873.52 P-65B-8 VAT invoices 2,911,803.31 P-65B-8 P-65B-9 c. Docwnent is not valid for input VAT claim 21,347.83 P-65B-10 d. Certain invoices and official receipts were dated outside the 70,431.59 P-65B-11 22,444.35 ear and period of claim 4,266,432.00 P-65B-12 P-65B-13 e. Certain invoices and official receipts with no date 97,158.26 � 465,198.53 ,.-../ h. Certain invoices and official receipts were not named after -- 1. the Company I� Certain invoices and official receipts did not show the k. address of the Company ___ Certain invoices and official receipts did not show the TIN of the Company Certain invoices and/or official receipts were supported by Non-VAT invoice and/or Non-VAT official recei�!s/purchases are zero-rated VAT not separately indicated and no other document to _support th_at VAT h~s been P':l~ -- -- � -L 75 Exhibits "P-16" to "P-16.2". 76 Exhibits "P-28" to "P-28.2". 77 Exhibits "P-29.3" to "P-29.5". 78 Exhibits "P-66" to "P-1461". 79 Exhibits "P2000", "P-2000-1" to "P-2000-168". 80 Exhibits "P-2006", "P-2006-1" to "P-2006-76". 81 Exhibit "P-51", pp. 8 to 9.

DECISION CTA CASE NOS. 9207, 9277 & 9416 L Certain invoices and official receipts are not BIR approved 4,378,103.57 P-65B-14 invoice (No ATP) 1,746,783.60 P-65B-6 P-65B-5 n. With alterations without countersignatures 286,887.28 P-65B-15 o. Amount claimed is hig-her than the amount per docs 630,012.22 P-65B-16 p. Not original invoice/OR P-65B-17 --'l.o Double claim 5,663.92 P-2005 r. No support 2,059,780.51 P-2003B s. No SSDT or IEIRD claimed P-65B-18 t. Input VAT not verified in the HSBC certificate 338,739.00 u. Out of period importation 1,538.00 Total 63,583.00 Total Input VAT Examined p 33,338,980.76 P 1 6 3 , 8 8 2 , 5 7 7 .17 The Court holds the ICPA findings on the input VAT with noted exceptions proper. Thus, the total amount of 1'33,338,980.76 should be disallowed for not being properly substantiated by VAT invoices and official receipts as prescribed under Sections 110(A) and 113(A) and (B), 237 and 238 of the NIRC of 1997, as amended, in relation to Sections 4.110-2, 4.110-8 and 4.113-1 of Revenue Regulations (RR) No. 16-05, as amended. Upon further examination of the documents supporting the input VAT claim, the following input VAT in the total amount of 1'82,682,714.18 should likewise be disallowed on the ground as herein stated: Exhibit I Re,;stered Name Document No. Date Input VAT A. Input VAT on purchases ofgoods and services supported by Invoices /Oflicial Receipts without Autboritv to Print" P-89 ACiiRSTEI!J. INDUSTRIAL SALES INC 32841 02-Jui-13 I' 1,135.71 P-91 ACERS'mEL INDUSTRIAL SALI\S INC 33871 24-Jui-13 2,320.80 P-92 ACERSTEEJ. INDUS'!RIAL SALES INC 34554 12-Aug-13 2,271.43 1'-93 ACERSTEEL INDUSTRIAL SALES INC 34882 27-Aug-13 1,756.35 1'-353 DELA TORIUo AND COMPANY INC 3342 24-Aug-13 1,970.40 1'-357 DELTA Ei\RT!lMOVING INC: 6526 23-Aug-13 3,064,330.57 P-359 DELTA 1\ARTIIMOVINl; INC 6530 08-Aug-13 3,760,467.10 P-359 DEJ:l'i\ EARJ'IIMOVINC INC 06525 23,928.07 1'-360 nr-:r;m EARTHMOVING INC 6701 23-Aug-13 25,267.97 P-371 DEUTSCIIE MOTORGI�:RATE INC 626071\ 05-Scp-13 240.12 1'-389 DIDIPIO COMMUNJ'I'Y DEVT CORP 26-Jul-13 6,600.02 P-389 DIDII'IO COMMUNriY DI�:VI' CORP 0097 9,000.03 26-Jul-13 1'-390 DIDIPIO COMMUNITY DINT CORP 0098 26-Jul-13 12,225.84 1'-391 DIDII'IO COMMUNl'IY DE\'T CORP 209,678.57 P-391 DIDIPIO COMMUNJ'I'Y DEVT COR!' 43,665.95 P-391 DIDIPIO COMMUNJ'I'Y DEVT CORP 0099 29-Jul-13 122,596.66 P-391 DIDIPIO COMMUNITY DEVT CORP 126,096.00 1'-391 DIDIPIO COMMUNITY DEVT CORP 3,150.00 � 82 Revenue Memorandum Circular No. 52-2013 provides that "In all principal and supplementary receipts/invoice which can still be used until October 31, 2013, the term "valid until October 311 2013 only" shall be stamped prominently on the face of the receipts or invoices (original and duplicate copies). Otherwise, no deduction and input tax may be claimed using these receipts/invoices."

DECISION CTA CASE NOS. 9207, 9277 & 9416 P-391 D!DIPIO COMMUNITY DIW'l' CORP 0101 16-Aug-13 10,404.48 P-391 [)]])JPIO COMMUNITY DEVT CORP 0102 16-Aug-13 9,774.24 P-391 DIDIPIO COMMUNITY DEVT CORP 0103 16-Aug-13 4,200.00 P-391 DIDIPIO COMMUNITY DEYT CORP 0105 27-Aug-13 120,671.38 P-391 DIDIPIO COMMUNI'IY DEVT CORP 0104 22-Aug-13 363,778.09 P-392 ])]])JPIO COMMUNITY DEVT CORP 0106 27-Aug-13 36,806.40 P-392 DIDIPIO COMMUNITY DEYT CORP 10,979.76 P-392 DIDIPIO COMMUNITY DIWT CORP 0107 30-Aug-13 43,252.92 P-393 DIDIPIO COMMUNITY DEYT CORP 4,32o.oo I P-393 DIDIPIO COMMUNITY DEYT CORP 0108 09-Scp-13 40,714.70 P-393 DIDIPIO COMMUNITY DIWT CORP 4,968.96 I P-394 ])]])IPIO COMMUNI'lY DI�:Vr CORP 0'109 16-Scp-13 2,707.20 I P-394 I)]])IPIO COMMUNI'lY DEVT CORP 231,423.37 1 P-394 DIDIPIO COMMUNI'lY DIWT CORP 53981 23-Jul-13 191,675.98 P-394 DIDIPIO COMMUNITY DEVT CORP 86,045.59 I P-394 ])]])IPIO COMMUNI'lY DEVT CORP 18092 01-Aug-13 404,762.01 I P-395 DIDIPIO COMMUNITY DEY'!' CORP 15,6oo.oo 1 P-396 ])]])JPIO COMMUNI'J'Y DEY'!' CORP 18136 14-Aug-13 9,500.16 P-396 I)]])JPIO COMMUNI'J'Y DIWT CORP 7,975.26 I P-396 I)]])JPIO COMMUNITY DEYT CORP - 116,997.04 P-396 DIDIPIO COMMUNI'J'Y DEY'!' CORP 7,446.66 P-396 DIDIPIO COMMUNITY DEYT CORP 583,030.53 P-397 DIDIPIO COMMUNI'IY DEV'J' CORP 162,480.00 P-397 DIDIPIO COMMUNI'IY DIWT CORP 14,584.32 P-397 DIDIPIO COMMUNITY DEYT CORP 2,822.40 P-398 DIDIPIO COMMUNI1Y DEY'!' CORP 21,151.50 P-398 DIDIPIO COMMUNI'IY DEVJ' CORP 7,784.72 P-398 DIDIPIO COMMUNI'IY DEY'!' CORP 7,148.58 P-398 DIDIPIO COMMUNI'lY DIW'J' CORP 764,093.50 P-398 DIDIPIO COMMUNI'J'Y DEYT CORP 18,086.40 P-398 DIDIPIO COMMUNI'IY DEY'!' CORP 205,731.93 P-398 DIDIPIO COMMUNI'lY DEVJ' CORP 8,082.13 P-399 I)]])IPIO COMMUNJ'JY DF.YT CORP 82,800.00 P-399 DIDIPIO COMMUNJ'JY DEY'!' CORP 45,073.68 P-399 DIDIPIO COMMUNITY DEYT CORP 26,811.36 P-399 D!DIPIO COMMUNITY DEYT CORP 487,261.00 P-399 D!DIPIO COMMUNITY DEY'!' CORP 120,671.38 P-399 D!DIPIO COMMUNI'J'Y DEV'J' CORP 612,642.39 DIDIPIO COMMUNITY DEVT CORP 8,691.25 P-400 DIDIPIO COMMUNITY DI\YT CORP 8,633.95 D!DIPIO COMMUNITY DEV'J' CORP 7,685.67 P-400 DIDIPIO COMMUNITY DIWT CORP 8,799.90 P-400 DIDIPIO COMMUNITY DEVT CORP 44,816.33 P-400 DIDIPIO COMMUNI'J'Y DEY'!' CORP 79,591.84 P-400 DIDII'IO COMMUNITY DEYT CORP 8,216.10 P-400 DIDIPIO COMMUNITY DF.YT CORP 797,446.62 P-400 EI.ITE MACHINES INC P-400 r:J'CI INDUSTRL\1. SUPPLY INC 230.89 P-457 ETC! INDUSTRIAl. SUPPLY INC 127.20 P-464 1,607.14 P-465 ,y - --

DECISION CTA CASE NOS. 9207, 9277 & 9416 P-500 G liD PTY 1:l"D 1183 22-Jul-13 236,535.87 P-500 (342.321 P-517 GHD PlY L1D 5797 26-Jul-13 P-517 GOLDEN ADVANCE MKI'G CORP 5799 27-Jul-13 28,716.48 P-517 GOLDEN ADVANCE MKTG CORP 5800 27-Jul-13 1,688.52 P-621 GOLDEN ADVANCE MKTG CORP 1750 01-Jul-13 23,424.34 P-621 ]EMS TECJ JNIK CORP 1749 01-Jul-13 1,132.80 P-621 JEMS TECIINIK CORP 1747 01-Jul-13 3,984.00 P-621 ]EMS TECIINIK CORP 1744 01-Jul-13 4,158.00 P-622 ]EMS TECI INIK CORP 1748 01-Jul-13 10,752.00 P-622 JEMS TECIINIK CORP 1746 01-Jul-13 P-622 fi":MS TECIINIK CORP 1745 01-Jul-13 18,774.00 P-623 JI�:Ms TECIINIK CORP 1811 05-Aug-13 748.80 P-623 ]EMSTI�:UINIKCORP 1796 01-Aug-13 432.00 P-624 fEMS Tl�:c:IINIK CORP 1794 01-Aug-13 P-624 ]EMS TECHNIK CORP 1795 01-Aug-13 2,277.00 P-625 JEMS TECHNIK CORP 6,939.60 P-625 ]EMS TECIINIK CORP 1842 29-Aug-13 P-625 JEMSTECI!NlKCORP 914.40 P-625 ]EMS TECIINIK CORP 1841 29-Aug-13 864.00 P-625 JEMS TECIINIK CORP 1840 29-Aug-13 4,660.80 P-626 JEMS TECHNIK CORP 4003 02-Scp-13 2,208.00 P-627 ]EMS TECHNIK CORP 4027 11-Scp-13 2,776.80 P-627 JEMS TECI lNIK CORP 4025 11-Sep-13 1,320.00 P-627 ]EMS "!TIC! INIK CORP 4028 11-Sep-13 29,091.60 P-627 ]EMS TECIINIK CORP 4029 11-Scp-13 1,116.00 P-628 ]EMS TECIINIK CORP 4030 11-Scp-13 300.00 P-628 ]EMS TECIINIK CORP 4063 01-0ct-13 6,936.00 P-628 ]EMS TECIINIK CORP 4066 01-0ct-13 2,148.00 P-629 ]EMS TECIINIK CORP 4067 01-0ct-13 720.00 P-629 ]EMS TECIINIK CORP 4064 01-0ct-13 2,724.00 P-630 JEMS TECIINIK CORP 4100 01-0ct-13 1,977.60 P-630 ji�:Ms TI�:CIINIK CORP 4096 10-0ct-13 5,412.00 P-630 ]EMS TECHNIK CORP 4097 10-0ct-13 136.80 P-630 ]EMS TECHNIK CORP 4098 10-0ct-13 P-630 !EMS TECIINIK CORP 4099 10-0ct-13 I 1,677.60 P-631 11\MS TECHNIK CORP 4101 17-0ct-13 P-631 JI'.MS TI�:CJINIK CORP 4111 06-Nov-13 145.68l P-631 ]EMS TECIINIK CORP 4112 06-Nov-13 1,221.60 P-631 11\MS TI.:CIINIK CORP 4113 06-Nov-13 P-631 JEMS TECHNIK CORP 4134 06-Nov-13 I 638.40 P-631 ]EMS TECIINIK CORP 4135 06-Nov-13 P-631 ]EMS TI�:CIINIK CORP 4129 07-Nov-13 1,410.00 -1 P-632 !EMS TF.CIINIK CORP 4131 07-Nov-13 P-633 JEMS TECIINIK CORP 4136 06-Nov-13 5,016.00 P-634 )EMS TECIINIK CORP 4162 19-Nov-13 P-635 ]EMS TECIINlK CORP 4164 26-Nov-13 I 4,752.oo P-635 ]EMS TECHNIK CORP 4211 17-Dec-13 P-635 _jHMS TJ�:CIINIK CORP 4212 17-Dec-13 792.00 JEMS TI�:CI-INIK CORP 4213 17-Dcc-13 l 2,874.00 1,500.00 3,981.60 813.60 7,999.20 1,992.00 1,800.00 915.60 4,413.60 402.00 1,286.40 ~

DECISION CTA CASE NOS. 9207, 9277 & 9416 1'-635 JEMS TECIINIK CORP 4166 04-Dec-13 9,561.60 P-635 JEMS TECI INIK CORP P-635 JEMS 'J'ECHNIK CORP 4204 12-Dec-13 988.80 1'-635 JEMS TECHNIK CORP 4218 19-Dec-13 P-636 II-LAPP CAllLF. (I') INC. 3055008177 10-Sep-13 2,148.00 P-643 JUNNA INDUS'll\IAL CORPORATION P-643 JUNNA INDUSTRIAL CORPORATION 68589 10-Jul-13 1,884.00 P-643 JUNNA INDUSTRIAL CORPORATION 1'-643 JUNNA INDUSTRIAL CORPORATION 68584 09-Jul-13 171.00 P-644 JUNNA JNDUSTRL\L CORPORATION 68564 01-Jul-13 P-644 JUNNA INDUSTRIAL CORPORATION 68600 15-Jul-13 966.15 P-645 ]UNNA INDUSTRIAl. CORPORATION 68605 16-Jul-13 P-645 jUNNA INDUSTRIAL CORPORATION 68616 22-Jul-13 25,067.40 P-645 JUNNA INDUSTRIAl. CORPORATION 68648 01-Aug-13 P-645 JUNNA INDUSTRIAl, CORPORATION 68651 01-Aug-13 1,272.84 1'-645 JUNNA INDUSTRIAl. CORPORATION 68653 01-Aug-13 P-645 } UNNA INDUS'l1UAI, CORPORATION 68654 01-Aug-13 6,332.14 P-646 JUNNA INDUSTRIAl, CORPORATION 68642 26-Jul-13 P-647 JUNNA INDUSTRIAL CORPORATION 68680 07-Aug-13 1,050.00 P-647 JUNNA INDUSTRIAL CORPORATION 68690 08-Aug-13 P-647 JUNNA INDUS'I'RIAL CORPORATION 68691 2,856.00 P-647 JUNNA INDUSTRIAL CORPORATION 68691A 08-i\.ug-13 P-647 JUNNA INDUSTRIAL CORPORATION 68716ll 2,654.40 P-647 JUNNA INDUS'I'RIAI. CORPOiv\TION 68716C 22-Aug-13 P-647 JUNNA INDUSTRIAl, CORPORATION 68717C 138.00 P-647 JUNNA INDUSTRIAL CORPORATION 68717D 22-Aug-13 P-648 JUNNA INDUSTRIAL CORPORA1'10N 68718A 1,380.00 P-648 JUNNA INDUS'J'RIAI. CORPORATION 68721 22-Aug-13 P-649 JUNNA INDUSTRIAl. CORPORATION 68723 23-Aug-13 369.00 P-650 JUNNA INDUSTRIAl, CORPORATION 68604 27-Aug-13 P-650 ]UNNA INDUSTRIAL CORPORATION 68770 15-Jul-13 3,325.20 P-650 JUNN,\ INDUS'IRL\L CORPOIL\TION 68756 13-Sep-13 P-651 JUNNA INDUS'l1\li\l, CORPORATION 68750 05-Scp-13 480.00 1 P-877 NATIONW,\RF. MARKETING SERVICES 68773 04-Scp-13 P-877 NA'l'IONWARE MARKETING SERVICES 15807 16-Scp-13 8,443.44 P-877 NATIONWARE MARKJI:riNG SERVICES 15808 19-0ct-13 1'-884 NETEX SYSTHMS INC 15809 20-0ct-13 623.70 I P-884 NETEX SYSTEMS INC 15541 21-0ct-13 P-885 NETI�:X SYSTEMS INC 15544 01-Jul-13 2,774.40 P-886 NETEX SYS'J'EMS INC 15546 02-Jul-13 P-886 NETEX SYSTI\MS INC 15637 03-Jul-13 816.oo I P-886 NETEX SYSTEMS INC 15675 22-Jul-13 P-887 NETF.X SYSTEMS INC 15668 29-Jul-13 1,153.35 1'-931 PCSI POWER & C:ON'mOI~-; SPECIAL! 15776 26-Jul-13 P-931 PCSI POWER & CONTROLS SPF.Cli\LI 19-Aug-13 2,928.00 P-931 PCSI POWER & CONTROLS SPF,C!ALI 622 P-932 PCSI POWER & CONTROLS SPECIAL! 622 16-Aug-13 197.40 P-933 PCSI POWER & CONTROLS SPI�:ciALI 627 P-933 PCSI POWER & CON'I1\0LS SI'ECI.\LI 623 16-Aug-13 17,917.20 0624 19-Aug-13 0625 28-Aug-13 9,973.50 28-Aug-13 5,999.40 2,635.72 802.80 2,526.60 10.50 1,927.20 722.40 56280 2,082.96 417.36 33,128.57 4,170.00 8,421.43 1,476.00 1,875.00 192.00 1,200.00 17,209.60 17,209.60 13,235.30 8,625.60 3,919.56 - - 189.00 ,.-,/

DECISION CTA CASE NOS. 9207, 9277 & 9416 P-934 PCSI POWER & CONTROLS SPECIAI.l 634 10-Sep-13 1,612.83 i PORTAIJ.CW INDUSTRIAL SUPPLY CO 225732 04-Jul-13 6,114.60 I P-1014 PORTALLOY INDUSTRIAL SUPPLY CO 226430 19-Jul-13 7,113.84 I PORTALI.OY INDUSTRIA!. SUPPLY CO 226554 23-Jul-13 1,432.80 I P-1015 PORTAU,CJY INDUSTRIAL SUPPLY CO 226706 25-Jul-13 P-1015 PORTA!.J.OY INDUSTRIA!. SUPPLY CO 226957 01-Aug-13 481.58 J P-1015 PORTAJ.LOY INDUSTRIA!. SUPPLY C:CJ 227247 08-Aug-15 P-1015 POIU't\LLClY INDUSTRIAL SUPPLY CO 227042 03-Aug-13 4,788.00 P-1016 PORTALLOY INDUSTRIAl. SUPPLY CO 227043 03-Aug-13 345.60 1 P-1 016 POIUALLOY INDUS'mL\.L SUPPLY CO 227044 03-t\ug-13 402.24 P-1016 PORTAl.! .OY INDUSTRIA!. SUPPI ,Y CO 227163 06-Aug-13 P-1016 PORTAJ.l.OY INDUSTRIAl. SUPPLY C:CJ 227357 12-Aug-13 1,26o.oo I P-1017 PORTAI.l.OY INDUSTRIAl. SUPPLY C:CJ 227864 27-r\ug-13 4,959.oo I P-1 017 QUEST EXPI.ORXJ'ION DRII.I.ING 30-Aug-13 P-1018 St\NFO INTERNATION,\1. TRADING IN 1821A 04-Jul-13 864.oo 1 P-1062 St\NFO INTJ�:RNATIONAJ. �mADING IN 7022 29-Jul-13 P-1124 SIIORR INDUS'J'IUAI. SALES INC 7091 15-Jul-13 716.40 I 1'-1125 SHO!ut INDUSTRIAL SALJ�:S INC: 3116 15-Jul-13 4,572.36 I P-1160 SHO!ut INDUSTRIAL SALES INC: 3117 29-Jul-13 330,550.65 I P-1160 SHOIU\ INDUSTRL\L SALES INC 3134 29-Jul-13 P-1162 SIIORR INDUSTRIAl. SALES INC: 3135 09-Aug-13 1 7,o8o.oo P-1162 SHOIU\ INDUSTRIAl. SALES INC: 3148 27-Aug-13 SOUTH MANU.,\ V&F INC: 3172 23-Jul-13 283.20 P-1164 SO UTI I MANILA V&I'INC: 1693 12-Aug-13 83,985.72 ! SOUTII MANILA V&F INC: 1794 12-Aug-13 17,051.40 P-1165 SUN PRINCE 'I'llA CORPORATION 1796 04-Jul-13 22,406.40 P-1209 SUN PRINCE TllA C:ORPORA'J'JON 14546 25-Jul-13 P-1210 SUN PRINCE '11lA CORPORATION 14758 25-Jul-13 9,690.00 P-1211 SUN PRINCE T!lA CORPORATION 14759 25-Jul-13 1,264.80 P-1252 SUN PRINCE TBA CORPORATION 14760 26-Jul-13 9,789.60 P-1253 SUN PRINCJC '11lA CORPORATION 14769 16-Aug-13 63,065.21 P-1253 SUN PRINCE TllA CORPORATION 14971 31-Aug-13 146,119.50 P-1253 SUN PRINCE T!lA CORPORATION 15099 15-Jul-13 2,618.42 P-1253 TOP-RIGID INDUSTR!i\1. SAl'E'lY SU 14675 08-Jul-13 29,598.21 P-1254 TOP-RIGID INDUSTRIAl. SAFETY SU 64548 08-Jul-13 2,374.29 P-1255 TOP-RIGID INDUSTRIAL SAFETY SU 64580 08-Jul-13 50,828.57 P-1256 TOP-RIGID INDUSTRIAl. SAI'ln'Y SU 64548A 20-Jul-13 8,614.29 P-1319 TOP-RIG]]) INDUSTRIAL SAI'ETY SU 64936 20-Jul-13 4,307.14 P-1319 TOP-RIGID INDUSTIUt\1. SAFETY SU 65055 13-i\ug-13 5,250.00 P-1319 TOP-RIGID INDUSTRIA!. SAFE'IY SU 65546 02-Jul-13 1,050.00 P-1320 ~J�:NITIJ WIRE & CONDUIT INC: 64401 15-Jul-13 P-1320 ZENITI! WIRE & CONDUIT INC: 22316 22-Jul-13 257.14 P-1322 Zl\NITI I WIRE & CONDUIT INC 22375 1,190.88 P-1323 ZENITI I WIRE & CONDUIT INC: 22494 02-Aug-13 11,402.16 1'-1459 SGS l'IIII.IPPINES INC: 22494t\ 3,109.68 P-1460 SGS PI IILII'l'INES INC 137321 30-Aug-13 SGS Pl!IJ .IPPIN ES INC: 36.00 P-1461 SGS PIIJLI !'PINES INC: 109287 26-Scp-13 1,422.00 SGS PHll.IPPINES INC P-1146 72.00 P-1147 1,423.50 P-1147 P-1147 45.00 P-1147 511.86 5,855.22 84.43 917.66 706.15 235.38 235.38 4,188.74_ #

DECISION CTA CASE NOS. 9207, 9277 & 9416 P-1147 SGS PIIILIPPINES INC 115361 09-Jul-13 9,682.78 ! 11-1147 SGS PHII.IPPINI�:S INC 115663 16-Jul-13 706.15 P-1147 SGS PI-IILIPPINES INC 115332 08-Jul-13 P-1147 SGS PIIILIPPINES INC 115928 22-Jul-13 7,671.33 I P-1147 SGS PI III .IPPINP.S INC 115889 20-Jul-13 2,557.11 P-1147 SGS PIIII.IPPINICS INC 116024 25-Jul-13 P-1437 ZENITII ELEC'll\IC\1. & INDUS'll\1,\ 116099 26-Jul-13 6,408.82 J P-1437 ZENITI I ELECTRICAL & INDUSTRIA 116489 05-Aug-13 P-1438 ZEN!Til EI.EC'll\IC\1. & INDUS'l1\IA 116560 06-Aug-13 706.15 P-1438 ZF.NITII ELECTRICAL & INDUSTRIA 116671 08-Aug-13 4,744.22 I P-1438 ZENITH EJ.ECTRJC,\1. & INDUSTRIA P-1439 ZENITII ELECTRICAL & INDUS'llUA 694.21 P-1439 ZENITH ELECTRICAL & INDUSTRIA 35.70 P-1439 ZENI'l'll EJ.I�:C:TRICAJ. & INDUS'llUA P-1440 ZI'.NITH ELECTRICAL & INDUSTRIA 4,731.60 P-1441 ZENITH 1\I.ECTRICAI. & INDUS'J'RIA 510.12 3,026.55 11,758.68 246.78 2,652.00 210.60 subtotal 14,875,604.42 B. Input VAT on purchases ofgoods and services supported by "Certified True Copy_:_' Invoices/Official ReceiJ!!s P-185 �INTRAK PIIILIPPINES '11\ANSPORT 390.00 P-185 ANTR,\K PJIILIPPINES TRANSPORT 67,200.00 1'-185 ANTRAK PIIILIPPINES TRANSPORT 26,347.87 P-185 AN'llL\K PIIILIPPINES TRANSPORT 54,000.00 1'-185 AN'l'RAK PI TI1JPPINI~S TRANSP()R'l' 14,112.21 P-185 ANTRAK PIIII.IPPINES TRANSPORT 278 18-l'cb-14 19,200.00 P-185 ANTRAK PIIII.IPPINES TRANSPORT 17,229.18 P-185 ANTIV\K PIIILIPP1NES TRANSPORT 16,122.71 P-185 ANTRAK PIIILIPPIN ES TRANSPORT 21,600.00 P-185 ANTIL\K PI lli.IPPIN ES T1\ANSPORT P-185 ANTRAK PIHJ JPPINES 'llL\NSPORT 390.00 P-185 ANTR,\K PI III.IPPINES TRANSPORT 209,400.00 P-192 ANTRAK PHII.IPPINES 'J'RANSPORT P-192 ANTR,\K PIIII.IPPINES TRANSPORT 5,481.27 P-192 ANTRAK PHII.IPPINES TRANSPOIt!' 630.00 390.00 390.00 P-192 ANTRAK PHTI.IPPINF.S �mANSPORT 390.00 P-192 ANTRAK PJ-IIIJPPINJ�:S TRANSPORT 390.00 P-192 ANTRAK Pllii.IPPINI�:S TRANSPOI\1' 5,412.38 P-192 AN'l'RAK PHILIPPINES TH.ANSPOH.'f 158 05-Nov-13 5,723.49 P-192 ANT1\AK PI lll.IPPINES TRANSPORT 5,483.49 P-192 ANTIV\K 1'1-IILIPPINES TRANSPORT 1'-192 ANTRAK PI Ill JPI'INES T1\ANSPORT 907.41 P-192 ANTRAK PI IIJJPPINI~S 'l'RANSPORT 5,346.45 P-192 ANTR,\K PI Ill JPPINF.S 'J'JL\NSPORT P-192 ANTRAK PIIILIPPINES TR,\NSPORT 907.41 P-192 ANTRAK PI IILIPPINES TRANSPORT 5,412.38 P-192 ANTRAK PIIILIPPIN ES TRANSPORT 7,954.84 P-192 ANTRAK PI IIIJPPINES TRANSPORT 3,563.81 P-192 AN'll{i\K PtJIJ JPPINJ�:S TR,\NSPORT 3,735.94 P-192 .INTRAK PI-IILIPPINI�:S TR,\NSPORT 5,412.38 14,178.42 5,858.91 P-192 r\Nl'RAK PI ill JPPINJ�:S 'l'RANSPOR'l' _5,4c12.38 - - ~

DECISION CTA CASE NOS. 9207, 9277 & 9416 P-192 ANTRAK PIIILIPPINES TRANSPO!tl' 13,1S4.90 P-192 ANTRAK Pllll.IPPINES TRANSPORT P-192 ANTR,\K PIIILIPPINES TRANSPORT 5,874.23 P-192 ANTRAK PHILIPPINI�:S TRANSPORT P-192 ANTRAK PHIJ.IPPINI'.S TRANSPORT 5,514.04 P-192 ANTRAK PIIILIPPINES TRANSPORT P-192 ANTRAK I'!Ill.!!'PINES TRANSPORT 5,932.56 P-192 ANTRAK PHIJ.IPPINI�:S TRANSPORT P-192 AN'lllAK P~IIJJPP1NES 'l'RANSP<)RT 6,708.95 P-192 ANTRAK PI IILIPI'INES TRANSPORT P-192 ANTRAK PHILIPPINES TRANSPOKf 5,540.11 P-192 ANTRAK PHIL!PPINI�:S TRANSPORT P-192 ANTRAK PHILIPPINES TRANSPO!tl' 6,164.23 P-192 ANTRAK PIIILIPPINI�:S TRANSPORT P-192 ANTRAK PHILIPPINES TRANSPORT 4,047.42 P-192 ANTRAK PIIILIPPINES TRANSPORT P-192 ANTRAK PIIIIJPPINES 'llV\NSP<)RT 5,140.80 P-192 ANTRAK PI JII.IPPIN ES TRANSPORT P-192 ANTRAK PI IILIPPINES TRANSPORT 5,145.25 P-192 ANTRAK Pllll.IPI'INES TRANSPORT P-192 ANTRAK PIIIJ.IPPINES '11\ANSPORT 5,801.50 P-192 ANTRAK PHII.IPPINI�:S TRANSPORT P-192 ANTRAK PHILIPPINES TRANSPOKI' 3,830.98 P-192 ANTRAK PIIILIPPINES TRANSPORT P-192 AN'll\AK PI III.Il'PINES TRANSPOKI' 5,250.06 P-192 ANTRAK Pllii.IPPINES TRANSPORT P-192 AN'll\AK PIIILIPPINES TRANSPOKI' 870.00 P-192 ANTRAK PIIILIPPINES TI\ANSPORT P-192 ANTRAK PIIILIPPINES Tl\ANSPORT 5,524.31 P-192 ANTRAK Pllii.IPPINI�:S TRANSPORT P-192 ANT!v\K Pllll.IPPINI�:S TRANSPORT 6,853.17 P-198 AN'11\AK PHILIPPINES TRANSPOKI' P-198 ANTRAK PHILIPPINES TRANSPOR'l' 8,669.59 P-198 AN'IlL\K PIIILIPPINES TRANSPOIU P-198 ANTRAK PIIILIPPINES TRANSPORT 4,751.12 P-198 ANTRAK PIIILIPPINES '11\ANSPOKf P-198 ANT!v\K PIIILIPPINES TRANSPORT 5,380.22 P-198 ANTRAK PIIILIPPINES TRANSPORT P-198 ANTI\AK PIIILIPPINES TRANSPORT 52,133.91 P-198 ANTRAK PHIJ.IPPINI'.S TRi\NSPOKI' P-198 ANTRAK PffJJJPPINJ�:S 'l'RANSPOifl' 5,544.99 P-198 AN'l'RAK PI IIJJPPINJ�:S 'l'RANSPOR'l' P-198 AN'lllAK PI III .IPPINES TRANSPORT 5,533.92 P-198 ANTR,\K PI�III.!PPINI�:S TR,\NSPORT P-198 J\N'l'RAK PHIIJPPINES '11L\NSPOR'l' 5,409.44 l'-198 ANTIL\K PIIILI!'PINES TRANSPORT l'-198 ANTRAK l'Hll.IPPINES TRANSPORI' 5,485.68 P-198 AN'TIL\K l'IIILIPPIN ES TRANSPORT l'-198 ANTRAK l'llli.IPPINES TRANSPORT 2,253.00 5,189.26 5,197.19 4,084.78 5,361.76 8,225.11 12,292.22 1,308.58 5,364.38 918.96 5,560.65 5,481.27 5,481.27 26,479.18 2,734.52 264 25,)an-14 2,963.88 918.96 918.96 12,273.55 918.96 11,117.59 5,521.73 5,481.27 5,481.27 - - 907.41 , v - - � -

DECISION CTA CASE NOS. 9207,9277 & 9416 P-198 ANTRAK PH!LIPPINI\S '11V\NSPORT 918.96 P-198 AN'l1V\K PI IILIPPINES TIV\NSPORT 5,608.23 P-198 ANTRAK PI--IIJJPPINES TRANSPORT 5,481.27 P-198 ANTIV\K PHILIPPINI\S '!1\ANSPORT P-198 ANTRAK PIIILII'PINES TIV\NSPORT 918.96 P-198 ANTIV\K PI IILIPPINES TRANSPORT 1,575.36 P-198 ANTIV\K PI!!LIPP!NI\S TRANSPORT P-198 ANTIV\K PIIILIPP!NES TRANSPORT 918.96 P-198 ANTRAK PI IILIPP!NES TRANSPORT 918.96 P-198 ANTRAK PI IILIPPINES TRANSPORT 5,506.63 P-198 ANTRAK PHILIPPINES TRANSPORT 5,481.27 P-198 ,\N'l'RAK PHIIJPPINI~S '11lJ\NSPOR'l' 2,237.20 P-198 AN'! R,\K PI IILIPPINI\S TR,\NSPORT 4,557.24 P-198 ANTRAK PIIILIPPINI�:s TR,\NSPORT 5,481.27 P-198 ANTRAK PHILIPPINES TRANSPORT 5,493.79 P-198 ANTRAK PI-IILIPPINES TRANSPORT 5,481.27 P-198 AN1RAK PHILIPPINES TIV\NSPORT 5,571.24 P-198 ,\NTRAK PHILII'PINES TRANSPORT 918.96 P-198 ANTRAK PHILIPPINES TRANSPORt' 2,755.85 P-198 ANTRAK PHILIPPINES '11V\NSPORI' 918.96 P-198 AN11V\K PH!LII'PINES TRANSPORT 3,728.35 P-198 AN'l1L\K PHILIPPINES TRANSPORT 1,102.75 P-198 ANTRAK PI IILIPPIN ES TRANSPORT 3,179.60 P-198 ANTRAK PI III ,I !'PINES TRANSPORT 16,508.46 P-198 AN'!1v\K PI!!LIPP!NES Tlv\NSPORI' 918.96 P-198 ANTRAK PIIILlPPINES '11\ANSP<)RT 918.96 P-198 ANTRAK PIIII .IPPIN ES TRANSPORT 5,587.00 P-198 ANTIV\K PJ IILII'PINES TRANSPORT 5,501.10 P-198 AN'JR,\K PHII.IPPINI�:S 'l'RANSPORI' 1,101.81 P-198 ANTRAK PHILIPPINES TRANSPORT 4,048.68 P-198 ANTRAK PI-IILIPPINES TRANSPORt' 5,616.77 P-198 ANTRAK PIIILIPPINI�:s TRANSPORT 5,684.33 P-198 ,\N'I1v\K PIIILIPP!NES '!1\ANSPCJRT 2,450.95 P-198 ANTRAK PI-IILIPPINES �mANSPORT 918.96 P-198 ANTRAK PI IILIPP!N ES Tlv\NSPORT 5,534.20 P-198 ANTRAK PIIILIPPINI�:s TR,\NSPORT 5,988.99 P-198 ANTRAK PIIILII'PINI�:s TRANSPORT 5,503.87 P-198 ANTRAK PHILIPPINES Tlv\NSPORI' 5,597.64 P-198 ANTRAK PI-IILIPPINES TRANSPCJI{f 5,624.18 P-198 i\NTRAK PHILIPPINES T!V\NSPORT 5,402.83 P-198 AN'l11.AK PI IILIPPINES 'IRANSPORT 918.96 P-198 ,\NTIL\K PII!LIPPINES TRANSPORT 5,481.27 P-198 ANTRAK PIIILIPP!NES TRANSPORT 5,189.26 P-198 ANTRAK PI IILIPPINES TRANSPO!tl' 5,201.69 P-198 AN'l1V\K PI III .IPPINES 1RANSPOR'l' 5,484.13 P-198 ANTIV\K PIIILIPPINES Tlv\NSPORT 5,481.27 P-198 ANTRAK PI IILIPPIN l�:s TRANSPORT 5,190.39 P-198 ANTRAK PIIIIJPPINES TIC\NSPORT 5,210.74 P-198 :\Nl1~AK PI-Ill JPPINF.S TR,\NSPORT 5,481.27 5,428.76 5,548.83 d

DECISION CTA CASE NOS. 9207, 9277 & 9416 P-198 AN'l'RAK PHILIPPINES TRANSPORT 197 12-Feb-14 5,838.26 P-198 ANTIV\K Pi IILIPPINES TRANSPORT 5,841.96 P-198 ANTRAK PHIIJPPINJ\S '11L\NSPORT 229 18-Mar-14 5,181.95 P-198 ANTHAK PHILIPPINES TRANSPORT 360 28-Mar-14 P-198 ANTRAK PIIILIPPINES TRANSPOIU' 0000732 28-Jan-14 918.96 P-198 ANTRAK PliiLIPPINES TRANSPORT 0000795 28-Jan-14 7,030.51 P-198 ANTRAK PIIILIPPINES TRANSPORT 0000734 28-Jan-14 3,800.60 P-198 ANTRAK PIIILIPPINES TRANSPOitl' ESUM1021 03-0ct-13 5,481.27 P-198 ANTRAK PIIILIPP!NES TR,\NSPORT E3LOA0415 24-0ct-13 5,481.27 P-198 AN'I11.AK PIIILIPI'INES 11\ANSPOR'l' P-198 ,\NTRAK PHILIPPINES TRANSPORT E3U1M1022 03-0ct-13 918.96 P-198 ANTRAK PHILIPPINES TRANSPORT 3,846.50 1'-200 ANTRAK PIJILIPPINES TRANSPORT PH13-292 25-0ct-13 10,253.39 P-200 ,\Nl'Rr\K PIIIJJPPINJ�:S TRANSPORT 2905 20-Dec-13 10,159.62 P-200 AN'll\AK PIIILIPPINES '111.,\NSPORT 29-Jul-13 68,460.00 P-200 ,\N'I11.AK PHII.IPPIN ES TRANSPORT 30025667 27-Jul-13 63,720.00 P-200 ANTRAK PI IILIPPINES TRANSPOltT 30025668 30-Jul-13 2,580.00 P-200 ,\NTRAK PIIILIPPINES '11\ANSPORT 30025684 29-Jul-13 2,580.00 P-200 ANTRAK PIIII.IPPINI�:S Tlv\NSPOitl' S\2013-007 29-Jul-13 1,200.00 P-200 .r\NTRAK PIIIJJPPINJ�:S TRANSPORT SJ2013-008 29-Jul-13 2,970.00 P-200 ANTRAK PHILIPPINES THANSPOIU SI2013-009 29-Jul-13 2,580.00 P-200 AN'l'IV\K PHILIPPINES '11\ANSPORT SI2013-010 29-Jul-13 4,080.00 P-200 ANTRAK PIIILII'PINES TRANSPORT 512013-011 29-Aug-13 4,080.00 1'-200 AN'I11.AK PIIILIPPINES TIV\NSPORT 30025736 29-Aug-13 4,080.00 P-202 ANTRAK PIJILIPPINES '11v\NSPOI\I' 30025887 01-Dec-13 2,580.00 P-206 ANTRAK PIIII.IPI'INFS TRANSPORT 30026122 30-0ct-13 55,080.00 P-208 ANTiv\K PIJILIPPINES llv\NSPORT 30026123 26-Nov-13 4,468.16 P-208 ANTRAK PIIILIPPINES 'fRANSPOI\1' Sl2013-038 15-Jul-13 5,477.33 1'-208 AN'I11.AK PIIILIPI'INES TRANSPOR'l' 1,496.59 P-311 CANON M,\RKETINC PI-IlLS INC 53105 P-311 CANON MARKET!NC !'HILS INC 918.96 P-312 CANON M>IRKE'J'ING PHILS INC 2,239.78 P-312 CANON MARKin 'lNG PI IlLS INC 15,428.57 P-101 AECOM PHII.IPPINES INC 78,750.00 P-102 AECOM PII!LIPPINES INC P-913 ORICA PIIILIPPINI�:S INC 67.29 P-913 ORICA PHILIPPINES INC 1,998.64 1'-913 OIUCA PI-IILIPPINES INC 37,149.46 P-913 ORICA PHILIPPINES INC 4,767.86 P-913 OR!Ci\ PIIILIPI'INI'.S INC 2,183,498.48 P-913 ORICA PI TILIPPINES INC 132,378.25 P-913 ORICA PI TILIPI'lNES INC 42,092.62 P-913 ORICA PIIILIPI'INES INC 42,092.62 P-914 ORICA l'liiLIPI'INES INC 42,092.62 P-916 ORIC.I PIIILII'PINES INC 42,092.62 P-918 ORICA I'IIILII'PINES INC 42,092.62 P-918 ORICA PHILIPPINES INC 42,092.62 P-919 ORICA PI-IILIPPINI\S INC 3,057,706.89 P-1213 SQ RESOURCI!S INC 2,732,818.88 690,903.27 1,454,076.13 721,432.03 1,301.98 /""

DECISION CTA CASE NOS. 9207, 9277 & 9416 P-1213 SQ RESOURCES INC 53112 30-Jul-13 552.00 1'-1213 SQ RESOURCES INC 53114 30-Jul-13 935.16 P-1213 SQ RESOURCES INC 53121 06-Aug-13 743.58 P-1213 SQ RESOURCES INC 53126 23-Aug-13 743.58 P-1213 SQ RESOURCES INC 552.00 P-1213 S() RESOURCI�:S INC -- - 552.00 P-1213 SQ RESOURCES INC 935.16 P-1213 SQ RESOURCI�:s INC 552.00 P-1213 SQ RESOURCI�:S INC 1,073.16 P-1213 SQ IU�:SOURCES INC 552.00 1'-1213 SQ RESOURCI\S INC 953.15 P-1213 SQ RESOURCES INC 743.58 1'-1213 SQ IU"OURCES INC 552.00 P-1213 SQ RESOURCES INC 552.00 P-1213 SQ RESOURCES INC 935.16 P-1213 SQ RESOURCES INC 1,152.57 1'-1213 S() RI�:SOURCES INC 743.58 P-1213 SQ RESOURCES INC 1,104.38 1'-1214 SQ RESOURCES INC 2,399.58 P-1214 SQ RESOURCES INC 9,795.48 1'-1214 SQ RESOURCES INC 935.16 P-1214 SQ RI\SOURCI\S INC 552.00 1'-1214 SQ RESOURCES INC 442.12 P-1214 SQ RI�:SOURCES INC 1,104.00 P-1214 SQ RESOURCES INC 828.75 1'-1216 SQ RESOURCES INC 615.89 P-1216 SQ RESOURCES INC 743.58 1'-1216 SQ RESOURCES INC 743.58 P-1216 SQ IU,SOURCES INC 552.00 P-1216 SQ IU<:SOURCES INC 743.58 P-1216 SQ IU"OURCES INC 935.15 P-1216 SQ RI\SOURCI\S INC 743.58 P-1216 SQ IU"OURCI�:s INC 743.58 P-1216 SQ RESOURCES INC 1,188.00 P-1217 SQ RESOURCES INC 743.58 1'-1217 SQ RESOURCI�:s INC 552.00 1'-1217 SQ RESOURCES INC 743.58 1'-1217 SQ RESOURCES INC 552.00 1'-1217 SQ RESOURCES INC 1,360.38 P-1217 SQ RESOURCES INC 1,847.58 P-1217 SQ RESOURCES INC 1,873.66 P-1218 S(l RESOURCES INC 552.00 P-1218 SQ RI�:SOURCES INC 535.50 P-1218 SQ RESOURCES INC 552.00 P-1218 SQ RESOURCI�:S INC 552.00 P-1218 SQ RESOURCES INC 552.00 1'-1218 S() RI�:SOURCES INC 743.58 P-1218 SQ RESOURCES INC 743.58 1'-1218 SQ !U�:SOURCES INC 743.58 - -- /V'

DECISION CTA CASE NOS. 9207, 9277 & 9416 P-1218 SO lmSOURCES INC 53134 29-Aug-13 743.58 P-1218 SQ RESOURCES INC 935.15 p 1218 SQ RESOURCES INC 53131 29-Aug-13 1,295.58 I' 1218 SQ RI�:SoURCES INC 1,527.96 P-1218 SQ RESOURCES INC 239.58 P-1218 SO RESOURCES INC 552.00 P-1218 SQRESOURCES INC 552.00 P-1218 S~) RESOURCES INC 552.00 P-1218 SQ lmSOURCES INC 552.00 p 1218 SQ RESOURCES INC 552.00 P-1218 SQ RESOURCI�:S INC 552.00 P-1218 SQ RESOURCES INC 552.00 P-1218 SQRF.SOURCES INC 552.00 P-1218 S() RESOURCES INC 552.00 P-1218 SQ RESOURCES INC 552.00 P-1218 SQ RESOURCES INC 552.00 P-1218 SQ RESOURCI�:S INC 552.00 P-1218 SQ RESOURCES INC 552.00 P-1218 SQ RESOURCES INC 552.00 P-1218 SQ RESOURCES INC 552.00 P-1218 SQ RESOURCI�:s INC 684.00 p 1218 SQ RESOURCES INC 743.58 P-1218 SO RESOURCES INC 743.58 p 1218 SQ RESOURCES INC 743.58 p 1218 SQ IU�:SOURCES INC 842.45 p 1218 SQ RESOURCES INC 842.40 P-1218 SQ IU\SOURCI�:s INC 842.45 p 1218 SQ RESOURCES INC 935.15 P-1218 SQ RI�:SOURCES INC 1,019.58 p 1218 SQ RESOURCI�:S INC 1,295.58 P-1218 SQ RESOURCI�:S INC 8,720.40 P-1219 SQ RESOURCES INC 528.00 P-1219 SQ RESOURCES INC 528.00 p 1219 SQ IU�:SOURCJ�:s INC 552.00 P-1219 S() RESOURCES INC 14,076.00 p 1220 SQ RESOURCES INC 743.58 p 1220 SQ RESOURCES INC 552.00 P-1220 SO RESOURCES INC 552.00 P-1220 SQ lmSOURCES INC 743.58 P-1220 SO IUiSOURCES INC 552. 00 P-1220 SQ RESOURCES INC 552. 00 P-1220 SQ RESOURCES INC 743 .58 p 1220 SQ RESOURCI \S INC 743 .58 P-1220 SQ RESOURCES INC 743 .58 P-1220 SQ RESOURCES INC 743 .58 P-1220 SQ IU\SOURCES INC 743 .58 P-1220 SQ RESOURCES INC 743.58 P-1220 S() RESOURCES INC 1,16 8.80 12,825,211.03 subtotal I"/'

DECISION CTA CASE NOS. 9207, 9277 & 9416 c. Input VAT on purchas~s ofgoods and services supported by "Photocopy" Invoices/Official Receipts. P-294 CANON MARKETING PlllLS INC Ell13M168 10-Sep-13 25,791.33 P-294 CANON MARKETING Pllll.S INC Ell13A0516 10-Sep-13 11,476.37 P-401 DlD!PlO COMMUNI'IY DI\VT CORP 477 02-0ct-13 355,522.57 1'-401 D!DIP!O COMMUNITY DEVT CORP 478 02�0ct�13 982.17 P-401 DIDIP!O COMMUNITY DE\'T CORP 480 02-0ct-13 72,000.00 P-402 DlDII'IO COMMUNI'IY DI\VT CORP 132,188.78 P-402 DID!PIO COMMUNITY DEY!' CORP 1005 08-0ct-13 25,934.40 P-402 DIDIPIO COMMUNI'IY DE\'1' CORP 15,473.04 P-403 DIDIPIO COMMUNITY DI�Yf CORP 474 10-0ct-13 1,224.00 P-403 DlDIPIO COMMUNITY DEVT CORP 475 10-0ct-13 462.00 P-403 DlDIPIO COMMUNITY DEVT CORP 464 10-0ct-13 122,197.93 P-404 DIDIP!O COMMUNITY DEVT CORP 481 08-0ct-13 5,016.00 1'-404 DID!PIO COMMUNITY DI.:VT CORP 0483A OS.Oct�13 257,563.82 1'-404 DID!I'IO COMMUNJ'IY DI\VT CORP 0458 08-0ct-13 129,695.14 P-579 HOLCIM PHILIPPINI�:S INC D0202PC# 11 23-Sep-13 4,064.40 P-579 HOLCIM PlliLlPPINES INC D0202PC:#11 23-Scp-13 P-579 IIOI.CIM Pll!LlPPINES INC D0202PC:# 11 23-Sep-13 11,392.50 P-579 HOI ,C!M PHII.IPPINES INC D0202PC:#11 16-0ct-13 6,435.30 P-579 IIOLCIM Pll!LIPPINES INC D0202PC#11 24-Scp-13 P-579 I IO!.CIM PIIILIPPINES INC D0202PC#11 850.20 P-579 HOLCIM Pll!LIPPINES INC D0202PC#11 24~~ep�13 20,227.20 P-579 HOLCIM PIIIL!PPINES INC D0202PC#11 P-579 IIOLCIM Pll!LIPPINES INC D0202PC:#11 24-Sep-13 8,820.00 P-579 IIOLCIM PIIILIPPINES INC D0202PC:# 11 24-Scp-13 13,965.00 P-579 IIOLCIM PIIILIPI'INES INC D0202PC#11 24-Scp-13 30,340.80 P-579 IIO!.CIM PIIIL!PPINES INC D0202PC# 11 24-Scp-13 24,561.60 P-579 IIOLCIM Pll!L!PPINES INC D0202PC#11 01-0ct-13 7,350.00 P-579 IIOLCIM Pll!LIPPINES INC D0202PC# 11 OJ.Clct-13 P-579 IIOLCIM Pll!LIPPINES INC D0202PC:#11 01-0ct-13 735.00 P-579 IIOLCIM PIIILIPI'INES INC D0202PC:# 11 01-0ct-13 3,191.40 P-579 HOLC!M Pll!LIPPINES INC D0202PC:#11 01-0ct-13 4,410.00 . 1'-579 IIOI.C!M Pll!LII'PINES INC D0202PC#11 01-0ct-13 4,334.40 P-579 IIOLCIM PIIILIPPINES INC D0202PC#11 01-0ct-13 12,495.00 P-579 IIOLCIM Pll!LII'I'INES INC D0202PC#11 01-0ct-13 35,397.60 P-579 IIO!.CIM PlliLIPPINES INC D0202PC:# 11 01-0ct-13 5,056.80 P-579 HOLCIM l'll!LIPPINES INC D0202PC:#11 01-0ct-13 6,382.80 P-579 IIOLC:IM PIIILIPPINES INC D0202PC:# 11 01-0ct-13 32,146.80 01-0ct-13 2,889.60 01-0ct-13 9,555.00 13,230.00 1,444.80 subtotal 1,414,803.75 D. Input VAT on purchases ofgoods and services supported by lnvoices/ORicial Receipts but dated outside the period ofclaim. P-90 ACERS'JT�:EL !NDUSTRL\1. SALES INC 32308 18-Jun-13 14,142.86 1'-127 ALL< lY INDUSTRIAL SUPPLY CORPOR 113368 29-Jun-13 5,480.36 P-214 APC INDUSTRL\1. SUPPLY 0082 13-.Jun-13 7,015.20 P-223 i\PC INDUS'!'RIAL SUPPLY ISH 19-Feb-13 2,640.00 P-234 ATLAS COPCO PHILIPPINES INC 827621 19-Mar-13 4,291.20 A'll.AS COPCO I'IIII.IPPINES INC 827649 20-Mar-13 2,469.60 1'-246 HASIC OCCUPATIONAL S,\Fic'JY SUP!' 4031 20-Apr-13 697.68 P-388 Dl II. EXPRESS Pllli.IPPINES CORP 2497831 04-Apr-14 ,...,36.15

DECISION CTA CASE NOS. 9207, 9277 & 9416 P-388 Dl IL EXPRESS PI IILIPPINES CORP 7100010607 14-Jun-13 58.92 P-388 DilL EXPRESS PI IILIPPIN 1\S CORP 14-Jun-13 2,852.82 P-388 Dl IL EXPRESS PI IILIPPINES CORP 51465 P-432 02-Apr-14 970.92 P-432 DIMENSION D.-\'l'A Pi Ill.IPPINES 51469 (4,632.66) P-485 DIMENSION DAT,\ PI III.IPPINES 14-Apr-14 201,289.22 P-485 HJ.IIOTELS INC 25697 P-486 J7l'L I IOTEI.S INC 038475 18-Jun-13 905.20 P-486 J7I'L I IOTEI.S INC 00008/13 18-Apr-13 713.71 P-487 f>1L I IOTEI.S INC 68524 04-Apr-14 521.78 P-496 FUJI IIAY.-\ EI.F.C'l'RIC CORP 68554 26-Jun-13 1,044.01 P-619 GENDIF.SEI.PIIIJ.IPPINES INC 68305fl 28-Jun-13 1,012.50 P-642 ISM, MNPU GLOBAl. INC: 68305A 51,535.71 P-642 JUNNi\ INDUSTRIAl. CORPORATION 27444 27-Mar-13 6,192.07 P-644 JUNNA INDUSTRIAl. CORPORATION 100012537 7,351.80 P-644 jUNNi\ INDUSTRLIL CORPORATION 100012536 28-May-13 2,460.00 P-695 JUNNA INDUSTRIAL CORPORATION 100012540A 25-Jun-13 P-770 KIN(;S SAI'ETYNI~T INC: 100012540 24-Jun-13 83.13 P-770 MABUIIi\Y VINYL CORPORATION 26-Jun-13 166.27 P-770 MAHUI IA Y VINYl, CORPORATION 26-Jun-13 3,030.00 P-770 MABUHAY VINYL CORPORATION 1,983.75 P-952 1\!AllUHAY VINYL CORPORATION 5584 07-May-14 1,983.75 P-952 PEREZ & ASSOCIATES LAW OFFICES 850.18 P-952 PEREZ & .ISSOC:IATES LAW OFFICES 5589 07-May-14 850.18 P-952 PEREZ & ASSOCIATES LAW O!'FICES 300.00 P-952 PERr�:z & ASSOCIATES LAW OFFICES 176406A 08-Jun-13 150.00 P-952 PEREZ & ASSOCIATES LAW OFFICES 1100864769 26-Jun-13 540.21 P-953 PEREZ & ASSOCIATES LAW OFFICES 1100868139 30-Jun-13 2,039.89 P-953 PEREZ & ASSOCIATES LAW OFFICES 1100868142 30-Jun-13 1,020.11 P-953 PEREZ & ASSOCIATES LAW OFFICES 1100868141 30-Jun-13 1,020.11 P-953 PEREZ & ASSOCL\TES I.AW OFFICES 1100868144 30-Jun-13 150.00 P-953 PEREZ & ,\SSOCIATES L>lW OFFICES 1100868140 30-Jun-13 250.00 P-953 PEREZ & ASSOCL\TES I.AWOFI'ICI�:S 1100868143 30-Jun-13 2,040.00 P-961 PEREZ & ASSOCI,\TF.S J.,\ W OFFICES 1100868138 30-Jun-13 150.00 P-972 PIIII.!JEJ:l' MANUFACTURING CORP 1100863783 25-Jun-13 120.00 P-972 PILIPINJIS SIIELL Pli'J'ROLiiUM CORP 1100863788 25-Jun-13 2,040.00 P-972 PILl PIN AS SHELL PI�TROU>:UM CORP 1100863786 25-Jun-13 18,857.16 P-972 PILIPINAS SHELL PETROLEUM CORP 1100863787 25-Jun-13 5,266.80 P-972 PII.IPINAS SHELL PETROLEUM CORP 1100863781 24-Jun-13 96,460.62 P-972 PII.IPINAS SHELL PETROLEUM CORP 1100863782 24-Jun-13 96,460.62 P-972 PILIPINi\S SHELL PI mmu-:UM CORP 1100863785 25-Jun-13 96,460.62 P-972 PILIPJNAS SIIELL PI~:J'ROLEUM CORP 96,460.62 P-973 PII.IPINi\S Si JELL PETROLEUM CORP 96,460.62 P-973 PII.IPINAS SHELL PI�:J'ROLEUM CORP 100,654.56 P-973 PILIPINAS SIIELL PETROLEUM CORP 100,654.56 P-973 PILIPINAS Slii\LL PETROLEUM CORP 60,206.83 P-973 PILIPINAS SIIELL PETROLEUM CORP 60,206.83 P-973 PILII'INAS SHI \LL PETROLEUM CORP 68,683.09 P-973 PII.IPIN.IS SHELL PI�:TROLEUM CORP 68,700.30 PILIPIN,\S SHELL PE11\0LI�:UM CORP 68,807.81 68,807.81 68,807.81 ~

DECISION CT A CASE NOS. 9207, 9277 & 9416 1'-974 PILII'INAS SHELL PETROLEUM COR!' 1100863784 25-Jun-13 64,507.32 P-975 I'ILIPINAS SHELL Pl.:l'ROLEUM CORP 1100832626 19-May-13 87,820.44 1'-976 I'IL!PINAS SHELL PliTROJ.JiUM CORP 1100806270 13-Apr-13 68,297.09 1'-976 I'IL!I'INAS Sl JELL PETROLEUM CORP 1100829073 07-May-13 64,345.51 P-976 Pll.IPINAS Sl JELL PETROl .EUM CORP 1100865747 26-Jun-13 41,532.48 P-977 PILIPINAS SIIELI. PETROLEUM CORP 110803893A 11-Apr-13 17.55 P-1076 REGAN INDUSTRIAL SALES INC 562694 13-Jun-13 776.14 P-1076 REGAN INDUSTRIAL SALES INC 562700 14-Jun-13 843.75 P-1161 Sl IOIU\ INDUSTRIAL Sc\I.ES INC 2957 25-Apr-13 4,368.00 P-1163 SIIOIU\ INDUS'JlUAL S,\I.ES INC 2993 23-May-13 5,967.00 P-1208 SOUTH MANILA V&F INC 1529 26-Jun-13 2,767.31 P-1242 SQ RESOURCI �:S INC 35279 21-Apr-14 1,276.11 P-1245 SQ RESOURCES INC 1,103.82 P-1245 SQ RESOURCJ�:S INC 552.00 P-1245 SQ RESOURCI!S INC 552.00 P-1245 SQ Rl �:SOURCES INC 59284 16-Apr-14 1,655.96 1'-1245 SQ IUoSOURCES INC 2,190.24 P-1245 SQRESOURCES INC 743.62 P-1245 SQ IU�:SOURCES INC 743.62 P-1245 SQ RESOURCES INC 743.62 P-1246 SQ RESOURCES INC 747.64 P-1246 SQ RESOURCES INC: 743.62 P-1246 SQ IU�:SOURCES INC 59839 23-Apr-14 743.62 P-1246 SQ RESOURCES INC: 3,710.51 P-1246 SQ RESOURCES INC: 743.62 P-1259 SUPER AIRE REFRIGERATION & CON 1174 08-Jun-13 6,353.57 P-1262 SURVEYTECII'IRi\DlNG 111 29-Jun-13 4,285.68 P-1263 SURVEYTECI I TRADING 028 22-May-13 4,285.68 P-1321 TOP-RIC;]]) INDUSTRIAl, SAFE'!Y SU 62580 10-Apr-13 36.00 P-1321 TOP-RIGID INDUSTRIA!. SAI 1E'IY SU 62580A 72.00 P-1323 TOP-RIGID INDUSTRIA!. SAFF:IY SU 64092 19-Jun-13 232.20 P-1327 TOYOSCO P,\IUS CENTI�:R INC 10219 29-Jun-13 441.60 1'-1329 TOYOSCO PARTS CENTER INC 07501 11-Apr-13 408.22 P-1340 TOYOTA MAKATI INC 67536B 22-Apr-13 8,973.10 P-1347 TOYOTA MAKATIINC 68432B1 15-Jun-13 1,832.29 P-1457 ZENITI I WIRE & CONDUIT INC 22085 17-Jun-13 9,202.24 1'-1458 ZENITIIWIRE &CONDUIT INC 22188 28-Jun-13 105,168.60 P-1347 TOYOTA MAKATI INC 68432ll 15-Jun-13 4,146.10 1'-1347 TOYOTA MAKXJ'J INC 68432ll1 15-Jun-13 175.00 P-1350 TOYOTA MAKATI INC 67965ll 21-May-13 31,445.43 1'-1444 ZENITI I EI.ECTRIC.\1, & INDUSTRIA 113611 23-May-13 244.22 P-1445 ZENITII ELEC!lUCAI. & INDUSTRIA 112290 16-Apr-13 56.16 P-1445 ZENITII ELECTRICAL & INDUSTRIA 112290A 3,615.00 subtotal 2,038,238. 97 E. Input VAT on purchases ofgoods and services supported by Invoices/Official Receipts with alteration without counter-signature or with counter-signature but without authority P-78 458 MARKETING 10257 30-Scp-13 15,468.00 l'-78 458 MARKE'IlNG 10293 11-0ct-13 25,262.82 P-78 458 MARKETING 10294 11-0ct-13 7,560.!2 ,y'

DECISION CTA CASE NOS. 9207, 9277 & 9416 P-80 458 MARKl�:nNC; 728 22-Nov-13 5,946.48 P-81 458 MARKETING 10793 20-Dec-13 10,120.69 P-96 ADCAN PETROLEUM PRODUCTS 0018 27-0ct-13 2,060.91 P-96 ADC,\N PETROLEUM PRODUCTS 0017 27-0ct-13 4,212.00 P-96 ADCAN PETROLEUM PRODUCTS 0015 27-0ct-13 7,560.00 P-96 ADCAN PETROl .EUM PRODUCTS 0016 27-0ct-13 P-96 ADCAN PETROLEUM PRODUCTS 0007 23-0ct-13 720.00 P-96 AIX:AN PETROLEUM PRODUCTS 0008 23-0ct-13 8,874.00 P-96 ADCAN PKJ"ROLI\UM PRODUCTS 0022 27-0ct-13 P-96 ADCAN I'F1ROI.EUM PRODUCTS 0023 27-0ct-13 108.36 P-96 ADCAN PETROI.I�:UM PRODUCTS 0019 27-0ct-13 9,153.00 P-96 AlX:AN PI�:J"ROI.EUM PRODUCTS 0020 27-0ct-13 1,188.90 P-96 ADCAN PETROLEUM PRODUCTS 0020A 27-0ct-13 4,680.00 P-97 ADCAN PETROLEUM PRODUCTS 0005 23-0ct-13 P-97 ADCAN PI�:"JlUJLEUM PRODUCTS 0006 05-Fcb-14 162.00 P-98 ADC.\N PETROLEUM PRODUCTS INC 0025 27-Nov-13 1,123.20 P-98 ADCAN PE"!ROLI�:UM PRODUCTS INC 0026-0027 27-Nov-13 5,482.80 P-98 ADCAN PETROLEUM PRODUCTS INC 0028-0029 27-Nov-13 P-98 ADC<\N PETROLEUM PRODUCTS INC 0028-0029 27-Nov-13 184.98 P-98 ADCAN PETROLEUM PRODUCTS INC 0028-0029 27-Nov-13 4,887.00 P-98 ADCI\N PETROLI�:UM PRODUCTS INC 0035-0036 04-Dec-13 11,869.20 P-98 ADCAN PI�:"JROI .I iUM PRODUCTS INC 0035-0036 04-Dcc-13 1,202.40 P-101 P1113-292 25-0ct-13 3,474.00 P-102 AECOM PI IILIPPINES INC 2905 20-Dec-13 P-117 Ar�:COM PI I!LIPPINES INC PV 6343 02-Nov-13 66.15 P-118 i\GM GASOI.INE STATION PV 6234 09-Nov-13 10,183.50 P-118 AGM GASOLINE STATION PV 6240 16-Nov-13 P-119 ,\GM Gi\SOI.INE STATION PV 5102 25-May-13 260.22 P-120 PV 6407 01-Dcc-13 37,149.46 P-121 AGM GASOI.INE STATION PV 6438 21-Dec-13 4,767.86 P-124 AGM GASOI.INE STATION 2015899 03-0ct-13 P-125 AGM GASOI.INE STATION 6759 10-Dcc-13 78.21 P-126 0705 29-0ct-13 244.29 P-126 AIIU.II'l" ASIA INCORPOR,\"ITm 0705 29-0ct-13 162.86 P-129 MSH!TE TR,\DING 04-Dcc-13 215.36 P-130 AI.!. SI�:ASONS TRANSCI�:ND INTI. CIV 538 06-Jan-14 244.29 P-133 ,\!.!.SEASONS "J"R,\NSCI�:ND INTI. CIV 551 1'-133 ALRIC TRADING 2515 31-0ct-13 69.79 P-135 AI.R!C TRADING (AI.IC!A L. TAN) 2516 1,573.20 P-135 AMCF TRUCKING 2520 02-0ct-13 1'-135 AMCI' "11\UCKING 2523 16-0ct-13 924.00 P-135 AMCF TRUCKING 2529 15-0ct-13 1,875.00 1'-135 AMCI 1 TRUCKING 2530 17 -Oct-13 1,875.00 P-137 AMC:I' 11\UCKINC; 2532 18-0ct-13 1,028.57 P-137 AMCF TRUCKING 2541 1,473.21 P-138 AMC:F TRUC:KINC 2528 31-Dcc-13 7,200.00 1'-138 AMCF "11\UCKINC 2534 3,240.00 P-138 AMCF TRUCKIN(; 2539 01-Nov-13 4,800.00 P-148 i\MCF TRUCKING 2540 4,800.00 AMC:F "11\UCKING 00599-808 01-0ct-13 7,200.00 AMCI 1 TRUCKING 3,600.00 AMRMR FORW,\RD!iRS INC 14,292.86 1,071.43 7,200.00 4,800.00 4,800.00 7,200.00 125,794 4? ?

DECISION CTA CASE NOS. 9207, 9277 & 9416 P-148 AMRMR FORWARDERS INC 00599-808A 01-0ct-13 44,903.94 01-0ct-13 793.33 P-148 AMRMR I'ORWARDERS INC 00599-808 01-Nov-13 01-Nov-13 136,640.86 P-149 AMRMR FORWARDHRS INC 813-984 01-Nov-13 120,227.10 P-149 28-Sep-13 l'-149 AMRMR FORWARDERS INC 451-597 01-Scp-13 214.29 P-162 01-Scp-13 15,276.60 l'-166 AMRMR FORWARDERS INC 818-984 01-Sep-13 4,152.00 l'-166 02-0ct-13 P-166 ANG GUAN STORE 15161 02-0ct-13 124.80 P-167 09-0ct-13 420.00 P-167 ANG GUAN STORE 15180 10-Scp-13 414.00 P-167 28-Scp-13 1,824.00 P-168 ANG (;UAN STORE 15181 30,708.00 P-168 28-Sep-13 384.00 P-168 ANG GUAN STORE 15184 2,628.00 P-168 02-0ct-13 5,367.60 l'-169 ANG GUAN STORE 15194 05-0ct-13 6,866.40 P-169 06-0ct-13 264.00 P-169 ANG GUAN STORE 15196 06-0ct-13 816.00 P-169 11-0ct-13 3,146.40 l'-169 ANG GUAN STORI�: 15217 06-0ct-13 540.00 P-170 l'-170 ANG GUAN STORE 15168 19-0ct-13 30.60 P-170 1,176.00 ANG GUAN STORE 15190 26-0ct-13 1,068.00 P-170 10-0ct-13 ANG GUAN STORI�: 15191 26-0ct-13 766.80 l'-170 26-0ct-13 231.60 l'-170 ANG GUAN STORE 15191 26-0ct-13 2,527.20 l'-170 21-Sep-13 367.20 l'-170 ANG GUAN STORI�: 15195 13-0ct-13 516.00 P-170 16-0ct-13 2,281.20 l'-170 ANG GUAN STORE 15200 22-0ct-13 115.20 P-170 19-0ct-13 1,329.60 P-170 ANG GUAN STORI�: 15202 26-0ct-13 336.00 P-170 30-0ct-13 748.80 P-170 ANG GUAN STORE 15203 17-Nov-13 360.00 P-171 17-Nov-13 280.80 ANG GUAN STORE 15204 30-Nov-13 936.00 P-173 05-Dcc-13 216.00 ANG GUAN STORE 15201 12-Nov-13 456.00 l'-174 11-Scp-13 1,579.20 P-174 ANG GUAN STORE 15206 05-Nov-13 2,160.00 P-174 05-Nov-13 P-174 ANG GUAN STOR_E 152061\ 05-Nov-13 1,824.00 P-174 396.00 P-175 AN(; GUAN STORE 15230 13-0ct-13 P-175 2,340.00 P-176 ANG GUAN STORE 15231 23-Nov-13 9,000.00 P-176 23-Nov-13 1,772.40 ANG GUAN STORE 15234 212.40 ANG GU,\N STORE 15308 780.00 354.00 ANG GUAN STORE 15311 672.00 ANG GUAN STORE 15183 ~ ANG GUAN S'l'ORI�: 15219 ANG GUAN STORE 15224 ANG GUAN STORE 15229 ANG GUAN S'l'ORE 15233 ANG GUAN STORE 15238 ANG GUAN STORE 15227 ,\NG GUAN STORJ.:<: 15309 ANG GUAN STORE 15337 ANG GUAN STORE 15346 ANG GUAN STOlU_�: 15454 ANG (;UAN STOltE 15323 ANG GU,\N STORE 15243 ANG GU,\N STORE 15316 ANG GUAN STORE 15315 ANG GUAN STORE 15314 ANG GUAN STORE 15301 ANG GUAN STORE 15301 ANG GUAN STORE 15344 ,\NG GUAN STORE 15345 �-- ---- �- �- - - - --

DECISION CTA CASE NOS. 9207, 9277 & 9416 P-176 ANG GUAN STORE 15349 02-Dcc-13 528.00 P-176 ANG GUAN STORE 15343 02-Dec-13 1,560.00 P-176 ANG GUAN STORE 15303-305 9,219.12 P-176 r\NG GU1\N STORJ�: 15303-305 22-0ct-13 P-176 AN(; GUAN STORE 15303-305 900.00 P-176 ANG GUAN STORE 15226 19-Dec-13 1,684.80 P-176 i\NG GUAN STORE 15226 P-176 ANG GUAN STORE 15226 07-Dcc-13 230.40 P-176 ANG G UAN STORE 15465 05-Dec-13 1'152.00 P-177 ANG GUAN STORE 15453 1,267.20 P-191 ANTRAK PIIIJJPPINES 'l'RANSPOR'l' 0000353 05-Nov-13 P-191 ANTRAK PHII.IPPINI'.S TR,\NSPO!tl' 417 I 384.oo P-191 ANTRAK PHIJ.IPPIN ES TRANSPORT 484 16-Dcc-13 P-191 ANTRAK PHIJ.IPPINES '11\ANSPO!tl' 485 12-Sep-13 23,932.80 I P-191 ANTRAK PHIJ.IPPINI\S TRANSPORT 486 19-Sep-13 P-191 ANTRAK PHIJ.IPPINI'.S TRANSPORT 29-Aug-13 I 44,46o.oo P-191 ANTRAK PHIJ.IPPINES TRANSPORT 516 04-Scp-13 P-191 ANTRAK PHIJ.IPPJNI�:S TRANSPORJ' 518 06-Scp-13 990.00 P-191 ANTRAK PHILIPPINl~S TRANSPOR'I' 521 07-0ct-13 P-191 ANTiv\K PHILIPPINES TRANSPORT 524 24-0ct-13 I 27,84o.oo P-191 ANTRAK PHILIPPINES TRANSPORJ' 526 12-Nov-13 P-225 APC INDUS'I'RL\J, Slll'PJ,Y 0000439 08-Nov-13 61,680.00 P-225 APC INDUS'll\L\1. SUPPLY 559 21-Nov-13 ATLAS COPCO PI lll.IPPJNES INC 0559 21-Nov-13 I 67,2oo.oo P-235 A'll.AS COPCO Pllll.IPPINES INC 830208 18-0ct-13 ATLAS C:OPCO Pllll.JPPJNES INC 830307 18-0ct-19 390.00 P-236 ATLAS C:OPCO PJIILIPPINES INC 829973A 07-Nov-13 P-236 ATLAS COPCO PJJJJ.JPPJNFS INC 830095A 09-Dec-13 I 39o.oo P-236 Al'J.AS COPCO PfliJJl'PINJ�:S INC 830130A 10-Dec-13 P-237 A'J'L1\S C:OPCO PHILIPPINES INC 830617 31-May-13 390.00 P-238 ATLAS COPCO PHILII'PJN I�:S INC 830869 06-Jun-13 39o.oo I P-238 ATLAS COPCO PHILIPPINES INC 831134 25-May-13 390.00 P-238 ATLAS COPCO PIJJJ.IPPINI\S INC 831086 10-Jun-13 390.00 I P-238 ATLAS COPCO PHIJ.IPPJNI�:S INC 831274 04-Jun-13 1,026.72 P-239 .ATLAS COPCO PI IllJPPINES INC 831272 17-Jul-13 P-239 ATLAS COPCO PIIILIPPINJ<:S INC 831272 06-Nov-13 22.32 P-240 830761 08-Nov-13 7,354.32 P-240 ATLAS COPCO PI IILIPPINES INC 830761 17,949.60 P-241 ATLAS COI'CO l'IJJJ.Il'PJNES INC 831062 23,578.20 P-241 ATLAS COPCO l'IJJI.IPI'JNFS INC 831516 3,246.36 P-241 A'J'J.AS COI'CO PHILII'PJNES INC 831536 17,323.32 1'-243 HASIC OCCUPATIONAL SAFETY SUP!' 4106 12,439.20 1'-261 llENED!CTO STEJ\1. CORPORATION 36884 64,188.24 P-261 llENEDJC'J'O STEFL CORPORATION 36743 18,313.92 1'-261 llENEDJCTO S'l'EEI.CORI'ORATION 36792 15,814.08 1'-261 BENEDJC'J'O STEEL CORPORATION 36771 1,368.48 P-262 BENEDIC'J'O STEEl. CORPORATION 36939 13,465.08 P-264 lli�:'J'A EQUIPMENT SAJ.J�:S CORPOR,\'J'J 5006 2,599.68 P-265 BET;\ EQUIPMENT SAJ.I�:S CORPORA'!'! 5010 1'-265 llJo:L\ I�:()UIPMEN'J' S,\J.ES CORPOIL\'l'J 5010A 554.52 16,212.90 1,368.48 57,159.43 13,894.80 1,620.00 2,271.43 2,265.00 2,037.86 23,563.58 2,571.43 1,200.00 1,200.00 1,800.00 ~

Page 42 of60 DECISION CTA CASE NOS. 9207, 9277 & 9416 P-266 BETA EQUIPMENT SALES CORPORATI 5014 15-Nov-13 60.00 P-266 BETA EQUIPMENT SALES CORPORATI 5025 27-Nov-13 17,856.00 P-266 lli�.TA EQUIPMENT SALES CORPORATI 5046 10-Dec-13 4,320.00 P-292 CANON MARKETING !'HILS INC E13A0985/6 30-Aug-13 12,734.40 l'-293 CANON MARKETING PI IlLS INC A3U2N1688 07-Aug-13 5,109.64 P-294 CANON MARKETINC; l'Hll.S INC Ell13A0168 10-Sep-13 25,791.33 P-294 CANON MARKETING PI IlLS INC EB13A0516 10-Scp-13 11,476.37 P-294 CANON MARKr:nNG PI IlLS INC I\3L2A0341R 22-May-13 7,714.29 CANON ]I,!ARKETING l'IIILS INC Ell13A 1049 10-Sep-13 9,920.65 P-295 CANON MARKI.;J'ING PIIILS INC Ell13A 1050 22-May-13 CANON M,\RKI�:TING PHILS INC E31.2A0342 18-Sep-13 152.84 l'-296 CANON MM\KETING Pllli.S INC E3U2M09030 18-Scp-13 8,732.14 P-299 CANON M.\RKETING PI IlLS INC E3U2M0931 30-0ct-13 16,714.29 P-299 CANON M;\RKE'I'INC; PI IlLS INC A3U2N5866 09-Jan-14 25,800.00 P-300 CANON MARKI�:nNC; PHIJ.S INC A3UON7676 19-Dcc-13 5,736.32 P-308 CANON MARKI�:TING Pllli.S INC E3U2M1353 20-Dcc-13 57,840.00 P-308 CANON MARKETINC; PHILS INC E3UIM1374 01-Jul-13 11,035.71 P-309 COPYLAN])]A OI'FICE SYSTEMS CORP 49819A 11-Nov-13 2,044.93 P-333 D ELI�:RJA ENTERPRISES 11251 15-Nov-13 2,263.39 P-347 D ELERIA ENTERPRISES 11252 15-Nov-13 1,264.80 P-347 D ELERIA I�:NTERPRISES 11252 14-Dec-13 P-347 D ELERIA ENTERPRISES 21569 14-Dec-13 208.80 P-347 D ELERIA ENTERPRISJ�:S 21570 18-Dec-13 540.00 P-347 D ELERIA EN'JT�:RPRISES 21582 612.00 P-347 DilL EXPRESS PI IIJ.IPPINES CORP D02572465 19-Aug-13 9,409.20 P-375 DilL EXPRESS PIIILIPPINES CORP D02572466 1,980.00 P-375 D1 II. EXl'lU,SS l'IIILll'l'INES CORP D02572598 26-Dcc-13 P-375 DilL EXPRESS PIIILIPPINES CORP D02576891 26-Dcc-13 96.19 1'-375 Dl II. EXPRESS PHII.IPPINES CORP D02578573 26-Dcc-13 96.19 P-375 DilL I�:XPRESS Pllll.IPPINES CORP MNL195648 26-Dcc-13 92.74 P-375 DHI. EXPRESS PHILIPPINES CORP D02580781 10-Jan-14 P-375 DHI. EXPRESS PHII.IPPINES CORP MNL197458 26-Jul-13 3.88l P-375 DHI. EXPRESS PI-TII.IPPINES CORP MNL199177 26-Jul-13 33.65 P-375 DHI. EXPRESS PHII.IPPINES CORP MNL193969 26-Jul-13 644.01 P-375 DHL EXPRESS PHILIPPINES CORP MN1.192029 P-375 DHL EXPRESS PHILIPPINES CORP D02693530 29-Jul-13 2t57 I P-382 DilL EXPRESS PHILIPPINES CORP [)02702050 P-382 DilL EXPRESS PHILIPPINES CORP ])02704369 1,326.83 P-383 DHL EXPRESS PHILIPPINES CORP ])02705409 3,565.11 P-384 DilL EXPRESS PIIILIPPINES CORP D02717204 1,148.25 P-385 DI])]PIO COMMUNITY DIWT CORP 418 1,107.64 P-389 DIDIPIO COMMUNl'IY DEVT CORP 418 I'-389 DIDIPIO COMMUNl'IY DEVT CORP 410 33.70 P-390 DI])]PIO COMMUNl'IY DEVT CORP 420 33.70 P-391 DIDIPIO COMMUNITY DEVT CORP 421 33.70 P-391 DIDIPIO COMMUNl'IY DEVT CORP 422 33.27 P-391 DIDIPIO COMMUNl'IY DEVT CORP 423 33.27 P-391 DIDIPIO COMMUNl'IY DEVT CORP 424 6,600.02 P-391 DIDIPIO COMMUNITY DEVT CORP 0424;\ 9,000.03 P-391 12,225.84 209,678.57 43,665.95 122,596.66 126,096.00 3,150.00 10,404.48 d'

DECISION CTA CASE NOS. 9207, 9277 & 9416 P-391 D!Dil'IO COMMUNITY DEVT COR!' 0414A 9,774.24 4,200.00 1'-391 DIDII'IO COMMUNITY DEVT CORP 0414 120,671.38 363,778.09 1'-391 DIDIPIO COMMUNITY DEVT CORP 430 36,806.40 10,979.76 P-391 DID!!'!() COMMUNITY DEVT CORP 431 43,252.92 4,320.00 P-392 DIDII'IO COMMUNI'lY DEVT CORP 425 40,714.70 4,968.96 P-392 DIDII'IO COMMUNI'lY DEVT COR!' 0413 16-Aug-13 2,707.20 231,423.37 P-392 DIDII'I< l COMMUNITY DEVT CORP 0408 16-Aug-13 191,675.98 16-Aug-13 86,045.59 P-393 DIDIPIO COMMUNI'lY DEVT CORP 419 16-Aug-13 404,762.01 15,600.00 1'-393 DIDIPIO COMMUNITY DEVT COR!' 426 16-Aug-13 9,500.16 7,975.26 P-393 DIDIPIO COMMUNl"IY DEVT CORP 427 27-Aug-13 116,997.04 7,446.66 P-394 D!DIPIO COMMUNI'lY D!WT CORP 417 22-Aug-13 583,030.53 162,480.00 P-394 DIDIPIO COMMUNI"lY DEVT CORP 429 27-Aug-13 14,584.32 2,822.40 P-394 DIDIPIO COMMUNI"IY DEVT CORP 428 30-Aug-13 21,151.50 30-Aug-13 7,784.72 P-394 DID!PIO COMMUNITY DEVT CORP 432 30-Aug-13 7,148.58 30-Aug-13 764,093.50 P-394 DIDIPIO COMMUNI'lY DEVT CORP 435 30-Aug-13 18,086.40 30-Aug-13 205,731.93 P-395 DIDIPIO COMMUNI'lY DEVT CORP 434 30-Aug-13 8,082.13 82,800.00 P-396 DIDIPIO COMMUNITY DEVT CORP 102 09-Sep-13 45,073.68 26,811.36 1'-396 DID! PI() COMMUNITY DEVT CORP 103 16-Sep-13 487,261.00 16-Sep-13 120,671.38 1'-396 DIDII'IO COMMUNITY DEVT CORP 438 16-Sep-13 612,642.39 16-Scp-13 8,691.25 P-396 DIDIPIO COMMUNITY DEVT CORP 0104A 16-Sep-13 8,633.95 16-Scp-13 7,685.67 P-396 D!Dil'IO COMMUNITY DI�:Y"l" CORP 0437 16-Sep-13 8,799.90 16-Sep-13 44,816.33 1'-397 DIDII'IO COMMUNITY DEVT CORP 439 02-0ct-13 79,591.84 02-0ct-13 8,216.10 P-397 DID! PI() COMMUNI'lY DEVT CORP 440 02-0ct-13 797,446.62 08-0ct-13 355,522.57 P-397 DID!PIO COMMUNI'lY DIWT CORP 443 982.17 P-398 D!DIPIO COMMUNITY DEVT CORP 446 72,000.00 132,188.78 P-398 DIDIPIO COMMUNITY DIWT CORP 107 /1 P-398 DIDII'IO COMMUNI"IY DEVT CORP 109 P-398 D!DIPIO COMMUNITY DEVT CORP 441 P-398 DIDIPIO COMMUNI'lY DEVT CORP 444 P-398 DIDIPIO COMMUNI"IY DIWT CORP 450 P-398 DIDIPIO COMMUNI'lY DEVT CORP 0108A P-399 DID!PIO COMMUNI"IY DIWT CORP 445 P-399 D!DIPIO COMMUNI'lY DEVT CORP 448 P-399 DIDIPIO COMMUNI'lY DEVJ" CORP 0448A P-399 DIDII'IO COMMUNITY DI.:VT CORP 0449A P-399 DIDII'!() COMMUNI'lY DEVT COR!' 0455A P-399 DID!l'IO COMMUNITY DEVT COR!' 0459A P-400 DIDIPIO COMMUNITY DEVT COR!' 0110A P-400 D!Dil'IO COMMUNITY DEVT CORP 0111A P-400 DIDII'IO COMMUNITY DEVT COR!' 01121l P-400 D!DIPIO COMMUNI"IY DEVT COR!' 0113A P-400 DIDII'IO COMMUNITY DEVT CORP 0456 P-400 DIDIPIO COMMUNl"IY DEVT CORP 0457 P-400 DIDIPIO COMMUNITY DEVT COR!' 0462 P-400 D!DIPIO COMMUNI"IY DEVT CORP 0461 P-401 DIDIPIO COMMUNITY DEVT CORP 477 P-401 J)]J)]P!O COMMUNI"IY DEVT CORP 478 1'-401 DIDII'IO COMMUN]"]"Y DEVT CORP 480 L._ _ 1'-402 _ _ _ mmPIO COMMUNI"JY DE\"1" COR!'_ 471 ____ - - ---

DECISION CTA CASE NOS. 9207, 9277 & 9416 P-402 DIDIPIO COMMUNITY DI.:VT CORP 473 10-0ct-13 2S,934.40 P-402 DIDIPIO COMMUNI"IY DEVT CORP 0454 10-0ct-13 15,473.04 P-403 DIDIPIO COMMUNITY DEYT CORP 474 10-0ct-13 P-403 DIDIPIO COMMUNITY DEVT CORP 475 08-0ct-13 1,224.00 P-403 DIDIPIO COMMUNI1Y DEVT CORP 464 08-0ct-13 462.00 P-404 DIDIPIO COMMUNI"lY DEVT CORP 481 08-Clct-13 P-404 DIDIPIO COMMUNITY DIWT CORP 0483A 03-Clct-13 122,197.93 P-404 DIDIPIO COMMUNI1Y DEVT CORP 0458 02-Sep-13 5,016.00 P-405 DIDIPIO COMMUNITY DEYT CORP 16 25-Scp-13 P-405 DIDIPIO COMMUNITY DEYT CORP 465 25-Sep-13 257,563.82 P-405 DIDIPIO COMMUNI"IY DEVT CORP 485 03-0ct-13 129,695.14 P-405 DIDIPIO COMMUNI"lY DI�:Y"l" CORP 484 11-Nov-13 P-405 DIDIPIO COMMUNI"lY DEVT CORP 15 11-Nov-13 8,662.55 P-413 DIDIPIO COMMUNI"lY DI.:VT CORP 1013 19-Dcc-13 22,090.44 P-413 DIDIPIO COMMUNITY DEVT CORP 1014 11-Nov-13 DIDIPIO COMMUNITY DEYT CORP S!#1015 19-Dcc-13 7,948.01 P-413 DIDIPIO COMMUNI"IY DEYTCORI' 1016 19-Dec-13 8,022.81 DIDIPIO COMMUNITY DEYT CORP 1017 13-Nov-13 8,489.79 1'-413 DIDIPIO COMMUNITY DI�:Vl" CORP 1019 18-Nov-13 8,668.32 P-413 DIDIPIO COMMUNI"IY DEVT CORP 1020 28-Nov-13 1,965.24 P-413 DIDIPIO COMMUNITY DEVT CORP 1022 19-Dec-13 1,888.14 P-413 DIDIPIO COMMUNITY DEYT CORP 1024 19-Dec-13 2,579.24 P-413 DIDIPIO COMMUNITY DINT CORP SI#1010 19-Dcc-13 2,719.62 P-413 DIDIPIO COMMUNITY DEVT CORP SI#1011 29-Nov-13 7,268.90 DIDIPIO COMMUNITY DEVT CORP SI#1004 29-Nov-13 2,398.09 P-413 DIDIPIO COMMUNI"JY DIWT CORP 1025 26-Dec-13 2,635.03 DIDIPIO COMMUNI"lY DEVT CORP 1026 09-0ct-13 7,099.33 P-413 DIDIPIO COMMUNI"lY DEVf CORP 1028 05-Clct-13 7,207.46 P-413 EAGLE WINGS ENTERPRIST�:S 1019 22-0ct-13 6,703.65 EMF.I.AN G Y.\RANON/PRINTSHOP 8099 16-Nov-13 8,160.00 P-414 EMI�:I.AN G YARANON/PRINTSHOP 8261 16-Nov-13 10,200.00 EMI�:I.AN G YARANON/PRINTSHOP 8287 19-Dcc-13 5,754.95 P-414 EMEI.AN G YARANON/PRINTSIIOP 8288 05-Dec-13 6,787.51 P-414 EMEI.AN PRINTSHOP 8299 06-Nov-13 P-452 EN-TIRE CAR CARE CENT!m INC 58340 01-0ct-13 324.00 P-458 EXECUTIVE TRAINING INSTITUTE 0 STRATPLAN 8,184.00 P-458 FA IIlli TECI INOLOGIES 32793 16-Jul-13 1,800.00 P-459 FEDERAL EXPRESS PACII'IC INC 200036915 P-459 FEDER,\L EXPIU�:SS PACIFIC INC 200036916 04-Scp-13 381.60 FIRST MUI:J"I GREEN POWER ELECTR 135 26,400.00 P-461 FIRST MUI:l1 GREEN POWER L�:LEC:TR 514 11-Dcc-13 P-462 FIRST MUI:n GREEN POWER I�:LECTR 514 528.00 GATMi\YTAN YAP PATACSIL (;UTIERR 8413 08-Aug-13 27,324.00 P-466 GATMAYTAN YAP PATi\CSIL GU'fl.ERR 8412 4,017.86 P-468 GATMAYTAN YAP PXL\CSIJ.CUTIERR 8275 5,303.57 P-471 GATM,\YTAN YAP I'ATN:SIL GUTIERR 8274 P-471 GATMAYl'AN YAP PATACSTJ. GUTIERH. 8273 37.80 P-477 GATMi\YTAN YAP PATi\CSILGUTIF.RR 8272 37.80 P-480 GATMAYTAN YAP P,\TACSIL CUTIERR 8345 568,890.00 P-480 4,296.02 P-492 12,600.02 P-492 1,707.48 P-492 26,191.20 P-492 19.67 P-492 3,645.60 P-492 144.37 P-492 151.20 18.89 /

DECISION CTA CASE NOS. 9207, 9277 & 9416 P-492 GATMAYTAN YAP PATACSIL GUTIEIU\ 8296 4,452.00 8415 366.61 P-492 GATMAYTAN YAP PATACSIL GUTIERR 8414 8419 9,777.60 PA92 GATMAYTAN YAP PA'I'r\CSIL GUTIERR 8418 27.54 8416 P-492 GATI\L\YfAN YAP PAT:\CSIL GUTIElU\ 8417 2,419.20 8459 6,249.60 P-492 GATMAYTAN YAP PATACSIL GUT!ERR 8460 8534 168.00 P-492 GATMAYl'AN YAP PATACSIL GUTIERR 8533 1,159.20 8531 P-492 GATMAYTAN YAP PATACSILGUTIEIU\ 8532 15.74 8535 103.38 P-493 GATMAYTAN YAP PA'l'ACSIL GUTIERR 8536 13,507.20 8537 7,912.80 P-493 GAT.MAYTAN YAP PATACSIL GUTIERR 8538 31.20 8496 1,545.60 P-493 GATMAYTAN YAP Pr\'l'ACSll.GUTIERR 8514 39.93 8796 1,344.00 P-493 GXl'MAY'l'AN YAP PA'l'ACSil, GUl'II.:H.R 8781 8782 9.90 P-493 GATMAYl'AN Y,\p PA'l'ACSIL GUT! ERR 19,286.40 14 P-493 GATMAYTAN YAP PATACSIJ, GUTIERR 0019 116.61 4,233.60 P-493 11 10-Sep-13 3,175.20 577 GATMAYl'AN YAP PATACSIL GUTIERR 21610 24.46 584 4,020.00 P-493 GA'lMAY'l'AN YAP PATACSIL GUTIERR 21970 3,240.00 592 2,159.14 P-493 GATMAYTAN YAP PATACSIL CUTIERR 22230 593 13.10 P-493 GATMAYTAN YAP PATACSII. GUT! ERR 22290 289.08 143362 11.96 P-493 GATMAYTAN YAP PATACSII. GUTIEIU\ 144121 324.86 143912 P-493 GATMAYJ"AN YAP IWJ"ACSII. GUTII�:RI\ 144424 15.41 41622 220.58 P-495 Gr\TMAYTAN YAP PATACSIL GUTIElU\ 41830 0067 2.18 P-495 GATMAYI'AN YAP PATACSIL GU'l'IERR 0068 29-0ct-13 59.54 0184 3,655.20 P-495 GATMAYJ"AN YAP PATACSILGUTIERR 0185 26-Nov-13 1,979.04 0186 17-Dec-13 4,354.56 P-498 GEOTECNICA CCJRPORATION 0208 19-Nov-13 1,293.60 0216 10-Sep-13 12,360.00 P-499 c;liOTECNICA CORPORATION 0217 11,760.00 0055 11-0ct-13 8,400.00 P-518 GOLDEN EXPEDIA TRADING 0056 5,668.76 11-Nov-13 7,106.01 P-523 GREENHEJ:r RADISSON CONDOMINIUM - 1,451.57 11-Dcc-13 880.93 P-523 GREENBELT RADISSON CONDOMINIUM 05-Nov-13 1,242.00 23-Nov-13 6,445.09 P-524 GREENHEI;r RADISSON CONDOMINIUM 19-Nov-13 6,763.80 03-Dec-13 5,746.76 P-524 GREI�:NHEI;J" RADISSON CONDOMINIUM 08-Nov-13 5,748.99 19-Dec-13 P-525 GREENHEI;J" RADISSON CONDOMINIUM ~ 13-0ct-13 P-525 GREENBEJ;r RADISSON CONDOMINIUM P-526 GREEN!lEI.T RADISSON CONDOMINIUM P-526 GREENHEI.T RADISSON CONDOMINIUM P-534 GUAN YIAC HARDWARE P-534 GUAN YIN: HARDWARE P-535 GUAN YIAC: IIARDWARE P-535 GU,\N YIAC I L\RDWARE 1'-538 GUTIIRIE )ENSleN CONSUJ:I"ANTS INC 1'-539 GUTIIRIEJENSEN CONSUl:L\N"IS INC P-570 HANSA MEYER ATS PROJECTS INC P-570 I TANS.\ MEYER ATS PROJECTS INC P-570 IL\NSA MEYiiR ATS PROJECTS INC P-570 I !ANSA MEYER ATS PROJECTS INC P-570 IIANSA MEYER ATS PROJECTS INC P-570 IIANS,\ MEYI\R ATS PROJiiCJ"S INC P-570 IIANSA MEYI.:R ATS PROJECTS INC P-570 HANS,\ MEYER i\TS PROjECTS INC P-571 HANSA MEYER ATS PROJECTS INC 14-Mar-14 P-571 ~L\~SA Mf�:YI-:1\ .\"J"S PROJECTS INC - - - - - --

DECISION CTA CASE NOS. 9207, 9277 & 9416 P-571 IL\NSA MEYER ATS PROJECTS INC 0057 10-Dec-13 5,573.57 P-571 I L\NSA MEYER ,\TS PRO!I':CTS INC 003427 10,132.15 P-573 HIGH PERFORMANCE SOLUTIONS INC 03-Fcb-14 62,630.40 P-574 l!lGH PERFORMANCE SOLUTIONS INC 2117 62,630.40 P-574 liiGil PERFORMANCE SOLUTIONS INC 2235 18-Jun-13 27,526.80 P-580 1C lli\STLINK �mLECOM CORPOIL\TIO 2236 19-Dec-13 P-639 JM TUMACDER llUILDER 3611 29-Jun-13 996.43 P-655 K SERVICO TRADE INC 1516 29-May-13 5,670.00 P-656 K SERVICO TRADE INC 10649 27-Aug-13 1,820.36 P-657 K SI\RVICO TRADE INC 10346 19-Sep-13 9,041.40 P-658 K SERVICO TRADE INC 10880 15-Mar-13 109,878.76 P-678 KEN TOOl. IL\RDWARE CORPORATION 10997 I 0-Jul-13 10,217.89 P-681 KI\YSYS INC 40501 10-Jul-13 P-681 KEYSYS INC 17526 10-Jul-13 230.36 P-681 KEYSYS INC 017526A 10-Jul-13 1,141.07 P-682 KEYSYS INC 17523 25-Jul-13 P-683 KI�:YSYS INC 17524 07-Aug-13 707.14 P-684 KI.:YSYS INC 17973 23-r\ug-13 771.43 P-685 KEYSYS INC 17634 17-Jul-13 2,067.86 P-687 KI�:YSYS INC 017683 31-Jul-13 8,560.71 P-688 KEYSYS INC 017546 11-Sep-13 945.54 P-689 KEYSYS INC 017606 11-Scp-13 1,237.50 P-689 KEYSYS INC 17746 11-0ct-13 681.43 P-690 KEYSYS INC 17747 27-Scp-13 7,166.40 P-690 KEYSYS INC 17869 09-0ct-13 910.71 P-691 KEYSYS INC 17818 07-Aug-13 8,978.57 P-691 KEYSYS INC 017859 22-Nov-13 P-692 KEYSYS INC 017633 22-Nov-13 91.07 P-692 KEYSYS INC 20121 06-Nov-13 11,788.80 P-693 KEYSYS INC 20122 14-Aug-13 P-696 KINGS S,\FE'IYNET INC 20008 09-0ct-13 1,178.57 P-698 KINGS SM'EIYNET INC 30354 23-0ct-13 171.43 P-702 KON'll{AKIWI�:RKE INC 33012 23-0ct-13 219.64 P-702 KONTRAKIWERKE INC KWI-2341 14-0ct-13 739.29 P-708 LA I'UERZA INC KWI-2342 19-l'cb-14 92.68 P-709 LA I'UERZA INC OCT2013 19-Feb-14 P-710 LA I'UERZA INC NOV2013 27-Sep-13 8,955.00 P-716 LAKE! lEAD MULTISALES DEC2013 06-Sep-13 2,151.00 P-717 LAKEHEAD MULTISALES 2744-2745 13-Dec-13 1,562.04 P-718 J,AKEHI�:AD MUJ:l'ISAJJ�:S 2719 10-Jan-14 8,690.15 P-721 L\NE ARCITIVE TECIINOLOGIES CORP 3014 28-Aug-13 9,920.81 P-725 LE PRICE INTL CORP 28574 28-Aug-13 9,920.81 P-725 LE PRICE INTI. CORP 17548 05-Scp-13 9,920.81 P-726 LE PRICI<: INTL CORP 17548!\ 05-Sep-13 12,376.46 P-726 LE PRICE INTL CORP 17594 05-Scp-13 I ,595.40 P-726 LE !'RICE INTL CORP 17595 27-Sep-13 5,512.92 P-727 LE PRICE INTL COR!' 17595A 21-0ct-13 4,835.57 P-728 Ll\ PRICE INTL CORP 17650 23-Dcc-13 8,223.60 P-729 1.1-:0 G DOMINGUEZ CONSUI:f,\NCY I 17755 INV 7 507.60 8,640.00 1,033.20 2,410.80 12,564.00 5,863.20 78,846.43 ?

DECISION CTA CASE NOS. 9207, 9277 & 9416 P-730 LEO G DOMINGUEZ CONSUI:J"ANCY I !NV 8 23-Dec-13 18,000.00 P-732 LEO G DOMINGUI�:Z CONSULfANCY I !NV 10 23-Dec-13 18,000.00 1'-733 !NV 11 23-Dcc-13 18,000.00 1'-734 u-:0 G DOMINGUEZ CONSULTANCY I !NV 12 23-Dec-13 18,000.00 P-737 17838 28-Nov-13 1,117.84 P-744 LEO G DOMINGUEZ CONSULTANCY I 01-Jul-13 P-744 LIBERTY INSUIL\NCE CORPORATION 2931 06-Jul-13 1,269.64 P-744 I$Y OI'FICE AND COMPUTER SUPPL! 2934 25-Jun-13 763.39 P-744 LSY OFFICE AND COMPUTER SUPPLI 2937 01-Jul-13 1'-745 L'iY OFFICE AND COMPUTER SUPI'Ll 2932A 06-Jul-13 2,550.00 P-745 LSY OFf'ICE AND COMPUTER SUI'I'Ll 2933i\ 11-.Jul-13 366.48 P-745 LSY OFFICE AND COMPUTER SUI'I'Ll 2933 09-Jul-13 48.21 P-745 J.SY OF! 'ICE AND COMPUTER SUPPI.I 2935 195.24 P-745 J.SY CJI'FICE ,\ND COMPUTER SUPI'l.l 2938 01-Jul-13 P-745 !.'iY Cli'I'ICE AND COMPUTER SUPPI.I 2930 2,239.29 1'-745 I.'iY Of'FICI�: AND COMPUTER SUPPI.I 2930A 08-Jul-13 23.57 P-745 LSY OFFICE AND COMPll"lER SUPPI.I 2930H 08-Jul-13 P-746 LSY OFFICE AND COMPUTER SUPPI.I 2930C 08-Jul-13 18,810.00 P-746 LSY OFFICI�: AND COMPUTER SUPPI.I 5594 18-May-13 8,688.24 P-747 LSY OFI'ICE AND COMPUTI�:R SUPPI.I 5595 12-Mar-13 P-748 l$Y OI'I'ICE AND COMPUTER SUPPL! 2939 22-Jul-13 14,820.00 1'-748 J.SY OI'FICE ,\ND COMPUTER SUPPL! 2872 23-Jul-13 42.18 P-748 LSY OI'FICE AND COMPUTER SUPPL! 2940 25-Jul-13 1'-748 l$Y OFFICE AND COMPUTER SUPPU 2983 26-Jul-13 1,363.50 P-748 LSY OFFICE AND COMPUTER SUPPI.I 2984 120.86 P-748 LSY OF! 'ICE AND CClMPUTI\R SUPPLI 2985 31-J\ug-13 P-748 l.'iY Cll'FICE AND COMPUTER SUPPL! 2986 2,948.95 P-748 I$Y OFFICE AND COMPUTER SUPPL! 2986.-\ 03-Aug-13 321.41 P-748 J.SY OFFICE ,\ND COMPUTER SUPPLl 2988 499.20 P-748 l$Y OFFICE ,\ND COMPUTER SUPPL! 2988!\ 16-Aug-13 P-748 LSY OI'FICE AND COMPUTER SUPPI.! 2988H 16-Aug-13 1,060.70 P-748 LSY OFFICI�: AND COMPUTER SUPPLI 2988C 107.40 P-748 LSY OFFICI�: AND COMPUTER SUPPI.I 2988D 16-Aug-13 990.00 P-749 LSY OPFICE ,\ND COMPU'l1-:R SUPPLI 2988E P-749 I.SY OFFICI �: AND COMPUTI �:R SUPPI J 2987 18-Aug-13 1,716.58 P-749 ISY Of'FICE AND COMPUTER SUPPL! 2987A 24-Aug-13 909.87 P-750 LSY OI'FICE AND COMPUTER SUPI'LI 29871l 23-Aug-13 42.75 1'-750 LSY OFFICE AND COMPUTER SUPPLI 3026 06-Sep-13 P-750 LSY OFFICE AND COMPUTER SUI'I'Ll 3025A 12,799.76 P-750 LSY CWFICE AND COMPUTER SUPPLI 3027 07 -Sep-13 222.76 1'-750 LSY OFFICE AND COMPUTER SUPPLI 3027A 138.60 1'-750 l$Y OFFICE AND COMPUTER SUPPLI 302713 07-Scp-13 1'-750 LSY Cli'I'ICF. AND COMPUTER SUI'I'I.I 3029 5,399.54 P-750 LSY OFFICE AND COMPUTER SUI'PI.I 3031 16.87 1'-753 I$Y OFFICE AND COMPUTER SUPPL! 3032 1'-753 LSY OFFICE ;\ND COMPUTER SUI'PL! 5113 17,211.55 1'-753 LSY Cli'FICE AND COMPUTER SUPPLI 5114 8,395.33 P-753 LSY OFFICE AND COMPUTER SUPPLI 5114A 1'-753 LSY OF! 'ICE AND COMPUTER SUPPLI 5114ll 39.30 I.SY OI'I'ICE AND COMPUTER SUPPI.! 5115 136.80 LSY CJI'I'ICI-: ,\ND COMPUTI�:R SUI'PI.I 321.43 4,530.52 5,107.50 152.1o I 316.07 150.00 527.14 I 2,507.14 20,291.53 I 81.56 11.25 664' 7

DECISION CTA CASE NOS, 9207, 9277 & 9416 P-753 LSY OFI'ICE AND COMPUTER SUPPU 5116 11-Sep-13 9,291.96 LSY OFFICE AND COMPUTER SUPPLI 5130 14-Sep-13 1,253.57 P-753 LSY lWFICE AND COMPUTER SUPPU 5131 14-Scp-13 LSY CWFICE AND COMPUTER SUPPU 5137 18-Scp-13 372.32 P-753 LSY OFFICE AND COMPUTER SUPPLI 5145 18-Sep-13 182.14 LSY OFFICE AND COMPUTER SUPPLI 5168 24-Sep-13 1,169.46 P-753 LSY OFFICE c\ND COMPUTER SUPPLI 5190 25-Scp-13 632.14 LW OFFICE i\ND COMPUTER SUPPLI 5169 24-Sep-13 25,185.00 P-754 LSY OFFICE AND COMPUTER SUPPLI 5191 28-Sep-13 4,639.28 LSY OFFICE AND COMPUTER SUPPLI 2936 11-Jul-13 1,581.42 P-755 LSY Ol'l'ICE AND COMPUTER SUPPLJ 5224 30-Sep-13 25.71 I.W OFFICE i\ND COMPUTER SUPPU 5225 30-Sep-13 1,155.00 P-755 LSY OFFICE AND COMPUTI�:R SUPPLI 5223 96.43 LSY OFFICI�: AND COMPUTER SUPPLJ 52231\ P-756 LSY lll'FICE AND COMPUTER SUPPLI 5213 LSY OFFICI�: AND COMPUTER SUPPLJ 5235 P-756 LSY OFFICE AND COMPUTER SUPPLI 5282 LSY OFFICE AND COMPUTER SUPPLI 5283 P-757 LSY OFFICI�: AND COMPUTER SUPPLI 5283A LW OFFICE AND COMPUTER SUPPLI 5284 P-757 LSY OFFICI�: AND COMPUTER SUPPLI 5285 I.SY OFFICE AND COMPUTER SUPPLI 5285A P-757 LSY tll'FICE AND COMPUTER SUPPLI 5286 LSY OFFICE AND COMPUTER SUPPU 5287 P-757 LSY OFI'ICE AND COMPUTER SUPPU 5369 16,995.74 LSY OFFICE AND COMPUTER SUPPLI 5370 9.00 P-757 LSY OFFICI�: AND COMPUTER SUI'l'Ll 5371 30-Sep-13 LSY Cll'FICE AND COMPUTER SUPPL! 5371A 9,994.29 P-757 LSY OFFICE AND COMPUTER SUPPLJ 5373 03-0ct-13 1,583.04 LSY OFFICE AND COMPU'mR SUPPLJ 5443 08-0ct-13 P-758 LSY OFFICI�: AND COMPUTER SUPPU 5444 19-0ct-13 613.49 LSY OFFICE ,\ND COMPUTER SUPPLJ 5445 P-759 LSY OFI'ICI�: AND COMPUTER SUPPU 5445A LSY OFFICE AND COMPUTER SUPPLJ 54458 P-759 LSY OFI'ICE AND COMPUTER SUPPLI 5446 482.40 LSY OI'l'ICE AND COMPUTER SUPPLI 5447 69.64 P-759 LSY Cll'FICE AND C:OMPUTI!R SUI'PLI 5448 19-0ct-13 1,526.78 LSY lll'l'ICE AND COMPUTER SUPPLI 5449 14-0ct-13 P-759 l$Y CWI'ICE AND COMPUTER SUPI'Ll 5454 LSY Ol'l'ICE AND COMPUTER SUPPLI 5610 P-759 LSY OFFICE AND COMPUTER SUPPLI 5610 963.59 LSY CWFIC:E AND COMPUTER SUPPL! 5619 7,492.37 P-759 LSY OFFICE AND COMPUTER SUPPL! 5616 09-0ct-13 LSY OFFICI�: AND COMPUTER SUI'l'Ll 5612 294.66 P-759 LSY OFFICE AND COMPUTER SUPPI.l 5613 09-0ct-13 5,126.55 LW OFFICI\ AND COMPUTER SUPPLI 5615 18-0ct-13 P-759 J.SY OFFICE AND COMPUTER SUPPLI 5614 22-0ct-13 960.00 LSY OFI'IC:E AND COMPUTI'.R SLIPPL! 5617 24-0ct-13 668.57 P-759 LSY Ol'l'ICE ,\ND COMPUTI!R SUPI'l.l 5618 P-759 - P-759 24-0ct-13 12,718.21 651.10 P-759 24-0ct-13 31-0ct-13 1,186.07 l'-759 09-Nov-13 4,387.50 P-760 34.29 P-760 P-760 15,049.95 1,596.00 P-760 09-Nov-13 P-760 6.86 267.86 P-760 09-Nov-13 621.21 13-Nov-13 3,085.07 P-760 13-Nov-13 1,757.14 13-Nov-13 1,425. 75 1'-760 15-Nov-13 P-760 P-761 P-762 5,008.86 2,035.68 05-Dcc-13 P-762 P-762 05-Dec-13 4,200.00 P-762 25-Nov-13 621.21 P-762 27-Nov-13 740.34 P-762 21-Nov-13 1,808.57 P-762 27-Nov-13 376.18 P-762 27-Nov-13 1,808.57 P-762 26-Nov-13 502.39 L_ P-762 28-Nov-13 64029 - - - - - ?

DECISION CTA CASE NOS. 9207, 9277 & 9416 P-763 l.SY OIII,.ICE AND COMPUTER SUPPLI 5611 05-Dec-13 15,224.87 P-763 l.SY OFI,.ICI-: AND COMPUTI !R SUPPI.l 5611 123.76 P-763 I.SY OI�VICE AND COMPUTER SUPPLI 5611 07-Dec-13 P-763 LSY OFFICE AND COMPUTER SUPPLI 5620 07-Dec-13 2,100.77 P-763 LSY OFFICE AND COMPUTER SUPPI.I 5621 07-Dec-13 1,395.00 P-763 u;y OFFICE AND COMPUTER SUPPLI 5622 06-Dec-13 2,123.56 P-763 !.SY lJio'FICE AND COMPUTER SUPPLI 5623 07-Dec-13 4,200.00 P-764 LSY OFFICE AND COMPUTER SUPPLI 5598 05-Dec-13 P-765 LSY OFFICE AND COMPUTER SUPPLI 5624 19-Dec-13 149.13 P-765 I.SY OFFICE AND COMPUTER SUPPI.I 5729 14-Dcc-13 2,444.14 P-765 I.SY 01/I,.ICE AND COMPUTER SUI'PI.l 5731 14-Dec-13 P-765 I.SY (Jio'lo'JC:E ,.\ND COMPUTER SUPPI.I 5732 14-Dcc-13 900.00 P-765 I.SY lWIIIC:E AND COMPUTI-:R SUPPI.l 5733 19-Dec-13 4,039.29 P-765 J.W ()lo'I/JCf�: AND COMPUTI�:R SUI'Pl.I 5734 01-llcb-14 2,880.00 P-766 !.SY OFFICE AND COMPUTI�:J< SUPPI.l 5962 13-Jan-14 I ,982.14 P-767 I.SY OFIIICI�: ,.\ND C:OMPUTF.R SUPPI.I 5805-5806 25-Nov-13 3,857.14 P-792 MAKATI COMMERCIAI.I�:S'l~-\1'1�: ASSOC 10333 30-Scp-13 8,876.62 P-798 MASTERLOCK-KI-:Y & S,.\1/E VAUl:l' 7612 07-0ct-13 P-801 MEGA MASTEIUJNK FABRICATOR AND 3717 03-0ct-13 345.63 P-811 MI.;'!RO COMMJ�:J<CIAI. KITCHEN DEPOT 3025 14-Aug-13 79.29 l'-824 MICROfllZ ONE INC 134 4,821.43 l'-825 MICROHIZ ONE INC 143 17-Scp-13 8,999.99 P-825 MICRO!liZ ONJ�: INC 0143..1 36,000.00 P-826 MICROil!Z ONE INC 0141 09-Scp-13 15,857.14 P-826 MICROil!Z ONE INC 0145 30-Sep-13 76,680.00 P-832 MIDTOWN INDUS'IlUAI. SALES INC 16755 19-0ct-13 165,432.00 P-846 MONAI<K EQUIPMENT Pll 0386667 24-Jun-13 32,568.00 l'-847 MONARK J�:QUIPMENT PH 0386720 05-Jul-13 5,940.00 P-848 MONARK EQUIPMI�:NT I'll 0386788 22-Jul-13 6,000.00 p-849 MON,\RK EQUIPMI�:N'l' I'll 0386808 24-Jul-13 177.70 P-850 MONARK EOUIPMENT l'B 0386809 24-Jul-13 I ,215.12 P-851 MONARK EQUIPMENT PB 0386897 14-Aug-13 4,748.52 P-852 MONARK EQUIPMENT Pfl 0386926 726.24 P-853 MONARK EQUIPMENT Pll0386982 28~Aug-13 1,452.12 P-854 MONAI<K EQUIPMENT Pll 0387070 7,738.20 P-855 MDNARK EQUIPMENT PB 0387094 11-Scp-13 4,818.48 P-856 MONARK EQUIPMENT I'll 0386527 03-0ct-13 7,846.68 P-857 MONARK EQUIPMENT PH 0387162 09-0ct-13 455.88 P-858 MONAIU< EQUIPMENT Pll 0387250 16-May-13 739.56 P-859 MON..Il<K EQUIPMENT I'll 0387400 04-Nov-13 1,385.76 P-860 MONARK EQUIPMENT I'll 0387484 25-Nov-13 872.40 P-861 MONARK EQUIPMENT I'll 0387346 09-Jan-14 10,197.48 P-866 MYU TRADE COM CENTRE 4553 28-Jan-14 3,263.76 P-867 M\'U TRADE COM CENTRJ�: 4598 20-Dec-13 154.80 1'-868 MVU TRADE COM CENTRE 4601 01-Jul-13 1,621.80 P-869 MYU TRADE COM CENTRE 0359 29-Jul-13 1,963.20 P-870 NATION MFG & IND'!. PROD CORP 10902 29-Jul-13 5,614.92 P-871 NATIONWARJ�: MARKETING SERVICES 12968 29-Nov-13 1,820.88 P-872 NATIONW.\RE ~L\RKETING SERVICES 13291 31-Jul-13 9,395.88 25-Jun-13 1,228.75 17-Jul-13 2,946.43 903.24 1,671.60 ~

DECISION CTA CASE NOS. 9207, 9277 & 9416 P-873 NATIONWARE MARKI�:J'ING SERVICES 13397 24-Jul-13 48.00 1'-873 NATIONWARE MARKETING SERVICES 12414 15-May-13 P-874 NATIONWAilii M,\RKETING SERVICES 13573 10-Aug-13 6,582.86 P-874 NATIONWARE M;\RKETING SERVICES 13577 08-Aug-13 1'-874 NATIONWARE MARKF.TING SERVICES 13S76 10-Aug-13 4,419.84 1'-878 NATIONWARF MARKI\TING SI\RVICES 16018 06-Nov-13 P-883 NEROMU EN'IHRI'RISF.S COMP,\NY 5546 27-Dcc-13 60.00 P-902 OEM INDUs-IlUAL PARTS ,\ND NAUTI 0505A 07-Nov-13 P-903 OEM INDUSTRIAL I'AIUS AND NAUTI 05-Dcc-13 91.80 P-907 OFFICm.UX INTERIOR 520 15-Jul-13 P-912 ORICA I'll II .IPPINES INC 5433A 01-Jun-13 60.00 P-913 ORIC,\ PHII.li'I'INI�:S INC 30025445 29-Jul-13 P-913 ORICA PHIJ.li'I'INI�:S INC 30025667 27-Jul-13 2,779.20 P-913 ORICA Pllli.IPPINES INC 30025668 30-Jul-13 P-913 ORICA PIIIJ.IPPINJ�:S INC 30025684 29-Jul-13 82,963.20 P-913 ORICA PHII.IPPINES INC SI2013-007 29-Jul-13 1'-913 ORICA PHILIPPINES INC Sl2013-008 29-Jul-13 6,826.56 P-913 ORICA PIIILII'PINES INC Sl2013-009 29-Jul-13 P-913 ORICA PHII.II'PINES INC SI2013-0IO 29-Jul-13 1,950.00 P-914 ORICA PHILIPPINES INC SI2013-0II 29-Aug-13 P-916 ORICA PI-IILIPPINES INC 30025736 29-Aug-13 42,092.62 P-918 ORICA PHILIPPINES INC 30025887 01-Dec-13 P-918 ORICA PI III.IPPINES INC 30026122 30-0ct-13 2,183,498.48 P-919 ORJCA PI IIJ.IPPINES INC 30026123 26-Nov-13 P-920 ORICA PI IILIPPINES INC SI2013-038 30-Jan-14 132,378.25 P-921 ORICA PI IILIPPINES INC 30026373 26-Jun-13 P-924 PACIFIC PARTS CORI~lRATION 30026367 18-0ct-13 42,092.62 P-925 PACIFIC PARTS CORPORATION 122827 04-Dcc-13 P-927 PAN'J'HER ASIA CORPORATION 123146 11-Nov-13 42,092.62 P-927 PANTIIER ASIA CORPORATION 1019 11-Nov-13 P-954 PE'l'RON CORPORATION 1018 28-Jun-13 42,092.62 1'-955 PETRON CORPOR.\T10N 06-0220528 28-Jul-13 P-956 PETRON CORPORATION 06-0223737 28-Jul-13 42,092.62 P-957 PETRON CORPORATION 06-0226953 28-Scp-13 P-957 PETRON CORPORATION 06-0230183 28-Scp-13 42,092.62 P-957 PETRON CORPORATION 06-0230183 28-Scp-13 P-957 PETRON CORPORATION 06-0230183 28-Sep-13 42,092.62 P-957 PETRON CORPORATION 06-0230183 28-Sep-13 P-957 PI�:TRON CORPORA'I'ION 06-0230183 28-Sep-13 3,057,706.89 P-957 PETRON CORPORATION 06-0230183 28-Sep-13 P-957 l'l�:rRON CORPORATION 06-0230183 28-Sep-13 2,732,818.88 P-957 PETRON CORPORATION 06-0230183 28-Sep-13 P-957 PE'I1\0N CORPORATION 06-0230183 28-Sep-13 690,903.27 P-958 PE'l1\0N CORPORATION 06-0230183 28-0ct-13 P-959 PETRON CORPORATION 06-0233427 28-Nov-13 1,454,076.13 P-963 06-0236698 13-Nov-13 P-963 PI Ill. Bm:r 1\L\NUFACTURINC CORP 764797 14-Nov-13 721,432.03 P-1024 PHIL HEl ;r MANUrACTURING CORP 764798 08-Jan-14 P-1032 151 13-Scp-13 1,196,438.59 PRG INDUSTRL\1. SOLUTIONS INC 215 I'STI FOOD SUPPLIES INC 470,660.70 6,732.00 840.00 672.00 4,344.00 52,284.70 54,095.99 50,798.70 7,808.19 I ,986.48 2,450.12 1,331.16 2,678.81 14,757.32 2,726.07 2,726.07 2,726.07 9,577.57 44,838.15 50,361.63 421,740.08 26,509.43 15,145.43 - - 473,602.38 II

DECISION CTA CASE NOS. 9207, 9277 & 9416 P-1032 I'STI FOOD SUPPLIES INC 217 03-May-13 218,671.33 P-1034 PST! GLOBAL INC 072A 19-Aug-13 1,301.79 P-1061 QBE INSURANCE (PI IILIPPINES) IN 1000030 16-Dec-13 P-1071 1001 01-0ct-13 50,940.00 P-1074 RAMi\ EU�:CTRICAL ENG c; WORKS 477 12-0ct-13 532,798.16 P-1 086 33918 12-0ct-13 P-1087 RAMCA:,'T INTERNATIONAL CORPORAT 33869 09-Jul-13 641.16 P-1094 REY MARKE'f!NC INC 0027 11-Jul-13 1,861.78 P-1094 !UN MARKET!NC INC 0030 11-Nov-13 1,861.78 P-1127 RICIJROYALE INC. 8261 04-Dec-13 P-1128 RICHROYALE INC. 8342 15-Jan-14 274.08 P-1129 SANFO INTERNATIONAL 11\ADING IN 2601 28-Jun-13 1,110.12 P-1141 SANFO INTERNA'J10NAL 'IRADING IN 137866 3,540.00 P-1142 SANTA FE MOVING & RELATION SER 138086 12-Aug-13 7,080.00 P-1142 SGS PHILIPPINES INC 137583 P-1142 SGS PHILIPPINES INC 137582 05-Juo-13 180.00 P-1142 SGS PHILIPPINES INC 137581 05-Jun-13 515,194.07 P-1142 SCS PHILIPPINES INC 137518 24-Aug-13 P-1142 SGS PHILIPPINES INC: 137323 31-Aug-13 5,403.95 P-1142 SGS PHILIPPINES INC: 137322 30-Aug-13 5,248.67 SGS PHILIPPINES INC 137055 5,202.08 P-1142 SGS PHILIPPINES INC: 137054 26-Scp-13 SCJS Pl-IILIPPINES INC 137053 683.26 P-1142 SGS PIIILIPPINES INC 137041 227.75 P-1142 SGS PIIILIPPINES INC 137038 5,859.46 P-1142 SGS PI Ill.JPPINES INC 136892 6,936.11 P-1142 SGS PI IILIPPINES INC 136805 7,060.34 P-1142 SGS P1IILIPPINES INC 136740 838.54 P-1142 SGS PIIIL!PPINES INC: 136726 5,248.67 P-1142 SGS PI IILIPPINES INC 135998 6,936.11 P-1142 SCS PIIIL!PPINI�:S INC 138411 1,506.27 P-1142 SGS PHILIPPINES INC: 139140 911.01 P-1142 SGS PIIIJ.IPPINES INC: 136893 25,668.78 SGS PIIIJ.IPPINES INC 136727 7,350.20 P-1142 SGS PI IILIPPINES INC 138857 911.01 P- t 143 SGS PI IILIPPINI\S INC 139977 37,708.62 SGS PHILIPPINES INC 135723 817.84 P-1143 SGS PHILIPPINES INC 139755 911.01 P-1144 SGS PHILIPPINI�:S INC 137321 5,176.20 SGS PHILIPPINES INC 141087 10,838.96 P-1144 SGS PHILIPPINES INC 141046 522,922.92 SGS PI IILIPPINES INC 141045 529,927.08 P-1144 SGS PI IILIPPINES INC 141084 22,154.29 P-1145 SGS PIIILIPPINES INC 141089 62,735.04 P-1146 SGS PIIILIPPINES INC 141083 917.66 P-1147 SGS PI IILIPPINES INC 141088 706.15 P-1147 SGS PHILIPPINES INC 141044 235.38 P-1147 SGS PliiLIPPlNES INC 141086 235.38 P-1147 SGS PHILIPPINES INC 141085 4,188.74 P-1147 SGS PHILIPPINES INC: 9,682.78 P-1147 SGS PHILIPPINES INC 706.15 P-1147 7,671.33 P-1147 2,557.11 P-1147 6,408.82 P-1147 -;; 706.15

DECISION CTA CASE NOS. 9207, 9277 & 9416 P-1148 SGS PI IILIPPINES INC 141390 14-0ct-13 562,331.42 P-1148 SGS PHILIPPINES INC 142341 13,241.16 P-1148 SGS PI IILIPPINES INC 141416 27-Dcc-13 P-1148 SGS l'IIILIPPIN ES INC 141420 689.75 P-1148 SGS PlllLIPPINHS INC 141421 27-Scp-13 3,887.70 P-1148 SGS l'lllLIPPINES INC 141413 23-Nov-13 1'-1148 SGS PI IILlPPINES INC 141419 19-Nov-13 689.75 P-1148 S(;S PIIILIPPINES INC 141414 30-0ct-13 6,542.20 P-1148 SGS Plll!.IPI'INES INC 141422 P-1156 SGS PI JIJ Jl'PlNES INC 146223 19-Nov-13 229.92 P-1156 SGS PHI!.IPPINES INC 146224 9,990.96 P-1156 SGS l'III!.IPPINES INC 146225 03-Dec-13 7,012.49 P-1156 SGS l'llll.II'PINES INC 146430 29-0ct-13 6,989.57 P-1200 SOUT! I AVENUE CONSTRUCTION SUP!' 233336 19-Dec-13 1,044.21 1'-1201 SOUTII ,\VI�:NUE CONS"ll<UCT!ON SUP!' 235070 19-Dcc-13 5,508.54 1'-1202 SO UTI I i\ VENUI�: CONSTRUC"I"JON SUP!' 234838 08-Aug-13 18,897.21 P-1206 SO UTI I GUIDE PRINTING PRESS OR 6647 18-Dec-13 1,005.00 P-1227 SQ IUoSOURCI;S INC 29051 24-0ct-13 1,005.00 P-1227 SQ RESOURCES INC 29051 02-0ct-13 4,433.15 P-1227 SQ RESOURCES INC 29172 20-Dec-13 P-1227 SQ RESOURCES INC 29456 20-May-14 589.29 P-1248 STATIC POWER l'llll.li'I'INES INC 24-Jan-14 363.17 P-1267 SYCII' SALAZAR I IF.RNANDEZ & GAT 548 12-Aug-13 363.17 1'-1278 TANG INTERNATIONAL ENTERPRISES 505 13-Aug-13 726.33 P-1295 TJ IE BARON 11\AVEL CORPORATION 28439 13-Aug-13 3,050.33 P-1298 TilE RED ENVELOPE CORPORATION 44734 26-Sep-13 19,806.96 1'-1309 TIRE ASIA GROUP INC 7064 17-Dec-13 10,044.36 P-1310 TNT EXPRESS WORLDWIDE 90671 16-Dec-13 1,418.76 1'-1311 TNT EXPRESS WORLDWIDE 190376 17 -Clct-13 187.50 P-1312 TNT EXPRESS WORLDWIDE 188903 17-Dcc-13 278.52 P-1313 TNT EXPRESS WOIU.DWIDE 194188 17-Dcc-13 2,087.14 P-1315 TOPHINC 195623 28-Dec-13 241.24 P-1315 TOPHINC 2578 28-Dec-13 242.11 P-1324 "J"Ol'WJN FIBERSIN;!. SUPPLY AND S 2578 13-Dec-13 104.15 1'-1324 "l"OPWIN I'IBERSTEI'.L SUPPLY AND S 724 08-Jul-13 301.62 P-1324 TOPWIN fllli\RSTI�:EL SUPPLY AND S 731 28-Jun-13 3,600.00 P-1332 TOYOSCO PARTS CENTER INC 733 22-Jul-13 3,600.00 1'-1334 TOYOSCO PARTS CENTER INC 1243 04-Nov-13 4,260.00 P-1362 TUJ!I'LINE VALVJ�:S & FITI"INGS & S 3828 3,247.20 P-1362 TUFFLJNE VAL\'I�:S & I�THINGS & S 27047 2,774.40 1'-1366 UNID!ESEL M,\C:I IlNERY 26619 220.80 1'-1366 UN !DIESEL MAC:IIINERY 533 518.57 P-1367 UNID!ESE!. MACIIINI'.RY 534 64,530.00 P-1367 UNID!ESEL MACJ JINERY 0539 2,884.80 1'-1368 UNIFORM REFRJ(;ERATION & AIRCON 0540 1,683.96 P-1369 UNII.INK INDUSTRI.J\1. INSTRUMF.NTA 139888 1,723.92 1'-1370 UNII.INK INDUSTRIA!. INSTRUMENT.\ 926 608.88 P-1371 UNJI.INK INDUS"ll\!.\1. INS"IRUMENTA 0923 326.88 1'-1377 UNITED I'AR EAST CO INC. 930 321.43 98423 72,121.02 44,626.50 8,280.00 107.15 ;-1

DECISION CTA CASE NOS. 9207, 9277 & 9416 P-1378 UNITED FAR EAST CO INC. 98651 03-Dec-13 214.29 P-1380 UNITED VINYl, CORPORATION 42883 02-0ct-13 22.73 1'-1399 VANTAZT!C INCORPORATED 533 13-Nov-13 32,305.39 P-1429 YOKOGAWA PH!Lll'l'!NES INC 13U0141 28-Aug-13 609,787.80 P-1430 YOKOGAWA Pli!Lll'P!NES INC: VYP13V0140 27-Sep-13 4,554.60 P-1431 YOKOGAWA Pli!L!Pl'!NES INC VYPI3X0048 28-Nov-13 5,539.56 1'-1431 YOKOGAWA Pll!Lll'l'!NES INC: VYP13X0050 4,968.00 1'-1432 YOKm;AWA Pl-!li.!Pl'!NES INC: l !Yl'13Z0032 22-Jan-14 188,614.08 P-1434 ZF:NITI l I\I.EC:TR!CAI. & INDUSTRIA 114427 15-Jun-13 292.32 P-1435 ZENITI I P.I.EC:TRIC\L & INDUSTRIA 115148 03-Jui-13 56,895.63 1'-1437 ZENITH EI.P.CI1HC.\l. & INDUS11HA 115361 09-Jui-13 4,744.22 1'-1437 ZENITI l EJJo:CI1HC\J. & INDUSTRIA 115663 16-Jui-13 694.21 1'-1438 ZENITH El.ECTRICAJ. & INDUS'I1HA 115332 08-Jul-13 35.70 I 1'-1438 ZENITH El.ECIRIC\1. & INDUS'I1HA 115928 22-Jui-13 4,731.60 1'-1438 ZENITH El.EC:TR!CAI. & INDUSTRIA 115889 20-Jul-13 510.12 P-1439 ZENITH El.ECJ1\ICAJ. & INDUSTRIA 116024 25-Jui-13 3,026.55 I P-1439 ZENITH ELECTRICAL & INDUSTRIA 116099 26-Jul-13 11,758.68 1'-1439 ZENITH ELECTRICAL & INDUSTRIA 116489 05-Aug-13 246.78 I 1'-1440 ZEN IT!!! �:I .EC:TR!C\1, & INDUSTRIA 116560 06-Aug-13 2,652.00 I P-1441 ZENITll ELECTRICAL & INDUS'!RIA 116671 08-Aug-13 210.60 1'-1445 ZENITH ELECTRIC\L & !NDUSTRL\ 121032 16-Sep-13 3,214.80 ! P-1445 ZENITH ELECTRICAL & INDUSTRIA 121485 27-Scp-13 48,628.52 I 1'-1446 ZENITI I ELECTRICAl, & !NDUS11HA 121481 27-Scp-13 72,163.44 subtotal 30,411,196.48 F. Input VAT on purchases ofservices supported by Official Receipts without Authon"ty to Pnilt and the amount of VAT is not separately indicated, 1'-355 DEI:l'A EARTI IMOVINC; INC 219,958.50 1'-355 DEI:L\ EARTIIMOVING INC 138.92 1'-355 DEI:fA FART!!MOV!NG INC 1,591,480.53 P-355 DELTA EA!tl'I !MOVING INC 40,960.49 1'-355 DELTA EARTllMOV!NG INC 184,965.25 P-355 DEI:rA EARTI!MOVINC; INC 11,145.02 P-355 DEI:rA I�:ARTHMOV!NG INC 30,063.74 1'-355 DI�:J,'rA J~ARTI JMOVING INC 10,638.42 1'-355 DELL\ EARTIIMOV!NG INC 20,843.48 1'-355 DJi,I:J'A EA!U!!MOV!NG INC 62,411.86 P-355 DEI:J'A EA!\T!!MOV!NG INC 12,353.69 1'-355 DEI .'!'A E,\1\TI !MOVING INC 5848 09-Jui-13 68,171.37 1'-355 DEJ:I'A EARTHMOV!NC; INC 1,215.19 1'-355 DEJ:l'A E,\l\'I'IIMOVING INC 14,306.61 l'-355 DEI:rA EARJ'HMOVING INC 7,871.79 P-355 DELI'A EARTHMOVING INC 2\,943.44 1'-355 DELTA E;\l\TIIMOV!NG INC 4,828.68 1'-355 DEI:l'A EARf! !MOVING INC 3,483.23 P-355 DEI :I'A EA!tl'I !MOV!NC INC 10,805.08 1'-355 DEJ:I'A EARTHMOVING INC 5,573.16 1'-355 DELTA EARTI !MOVING INC 9,785.28 1'-355 DELTA EAR!'!!MOVING INC 62,748.81 P-355 DELTA EAR'!'! !MOVING INC 3,880.66 ~

DECISION CTA CASE NOS. 9207, 9277 & 9416 P-355 DELI"A I�:ARTIIMOVING INC 5853 13-Aug-13 71,792.78 P-358 DEJ:l'A EAltfHMOVING INC 4,228,392.97 P-358 DEI;rA EARTHMOVING INC 026 07-Fcb-14 4,462,922.42 P-358 DEI:I'A I~ARTIIMOVINCi INC 58350 06-Aug-13 4,675,210.19 P-908 O]M IlEAVY F.OUIPMENT SOLUTIONS P-1096 ROYAL CARGO COMlliNED U lG ISTICS 29,734.13 subtotal 666.00 G. Input VAT on domestic purchase ofservices without supporting Oflicial Rece!J!!s. 15,868,291.69 P-189 ANTRAK PlllL!PPINES TRANSPORT 383.04 P-189 ANTRAK PIIIL!PPINES TRANSPORT 60,360.00 P-189 AN'l1\AK PHILIPPINES TRANSPORT 3,600.00 P-189 ANTRAK PI-Ill.IPP1Nr�:s TRANSPORT 480.00 P-189 ANTRAK PlllLIPPINES TRANSPORT 3,300.00 5,700.00 P-189 - 390.00 ANTRAK PHILTPPINJ�:s TRANSPORT 22,200.00 32,820.00 P-189 ANTRAK PHILIPPIN I�:S TRANSPORT 390.00 P-189 ANTRAK Pllli.IPPINES TRANSPORT 383.04 60,360.00 P-189 ANTRAK PHII.IPPINES '11\ANSPORT 3,600.00 480.00 P-189 ANTRAK PHILIPPINES TRANSPOKI' 3,300.00 P-189 ANTRAK PHILIPPINES TRANSPORT 5,700.00 390.00 P-189 AN'llL\K PHILIPPINES TRANSPORT 22,200.00 32,820.00 P-189 ANTRAK PHILIPPINES TRANSPORT 390.00 33,676.38 P-189 AN'ntAK Pllll.Il'PINES 'IRANSPORT 33,918.38 488,041.74 P-189 ANTIL\K l'IIILII'PINES TRANSPORT - 390.00 390.00 P-189 ANTRAK Pl!ILII'PINES TIL\NSI'OKI' 390.00 390.00 P-189 ANTRAK PIIIJ.IPPIN FS TRANSPORT 390.00 480.00 1'-189 ANTRAK PI JILIPPINES TRANSPOI\1' 480.00 840.00 P-189 ANTRAK Pl!ILII'PINES TRANSI'OKI' 390.00 390.00 P-189 ANTIL\K PIIILIPPINES TIL\NSPORT - 15-Nov-13 390.00 P-1185 SM SECURI'lY & SERVICES INC 390.00 480.00 P-1185 SM SECURITY & Sl-:RVICES INC - 15-Nov-13 840.00 P-1268 SYCIP SALA~AR IIERNANDEZ & GAT 2103 13-Nov-13 390.00 1'-199 ANTRAK PIIILIPPINES TRANSPOltr 390.00 840.00 P-199 ANTRAK PIIILIPPIN ES TRANSPORT 840.00 P-199 ANTIL\K PI III.l Pl'INES TRANSPOKI' 1'-199 AN'l1\AK PlllLIPPINES TRANSPORT ;/ P-199 ANTRAK l'l!ILII'l'INES TRANSPOIU P-199 ANTRAK Pllll.IPPINES 'lltANSPORT 1'-199 ANTRAK PlllLIPI'INES TRANSPOKI' P-199 ANTRAK Pl-lii.JPPINES TRANSPOKI' P-199 ANTRAK PlllLIPPINES TRANSPORT - - P-199 AN'll\,\K PI--IIIJPPINJ�:s 'l"RANSPOR'l' 1'-199 i\NTRAK l'llii.Jl'PINES TR,\NSPORT 1'-199 AN'l1\AK PHII.JPPINF.S TRANSI'OKl' 1'-199 ANTRAK PHII.Jl'l'INES TR;\NSPORT P-199 ANTRAK PHILIPPINES TRANSPORT P-199 ANTIL\K PIIILIPPINES TRANSPORT P-199 ANTR.\K PIIILII'l'INES TRANSPOltr P-199 ANTIL\K PIIILIPI'INES TRANSI'Oltf 1'-199 ANTRAK PI IILIPPINI~S 'IltANSPOR'l'

DECISION CTA CASE NOS. 9207, 9277 & 9416 1'�199 ANTRAK PIIILIPP!NES TRANSPORT 390.00 1'�199 ANTR,\K PJ IlLIPPINES 'I'RANSPORT 390.00 P�199 ANTRAK PlllLIPP!NES 'TI\t\NSPOKI' 50,820.00 P-199 i\NTRAK Pllll.IPP!NES TRANSPORT 840.00 1'�199 ANTRAK PIIILIPPINJ�:S TRANSPORT 390.00 P�199 i\N'!1{i\K PlllJ.IPPINES '!1{ANSPOKJ' 390.00 P-199 ,\NTRAK PHILIPPINES �mANSPOKJ' 390.00 P�199 ANTRAK PIIIJ.IPPINI�:S TRANSPORT 390.00 P-199 ANTRAK Pllii.IPP!NES '!1{ANSPOKJ' 390.00 P-199 ANTRt\K PHILIPPINES TRANSPORT 390.00 P-199 ANTRAK PHILIPPINES TRANSPORT 390.00 1'�199 ANT!v\K PHILIPPINES TRANSPORT 480.00 P-199 ANTRAK PIIILIPP!NI�:S Tlv\NSPORT 390.00 P-199 ANTRAK PHILIPPINES TRANSPORT 480.00 P-199 ANTRAK PHILIPPINES TRANSPO!tl' 480.00 P-199 i\NTHAK PIIILIPP!NES TR,\NSPORT 390.00 P-199 AN'Ilv\K PIIILIPP!NES TRANSPOIU 390.00 P-199 ANTRAK PIIILIPP!NES TRANSPOKJ' 390.00 1'�199 ANTRAK PIIILIPPINES TRANSPORT 390.00 P�199 i\NTRAK Pllll.IPP!NES TRANSPORT 390.00 subtotal 882,922.58 H. Input VAT on purchases ofservices but the supporting Exhibit Nos. were denied admission by this Court. P-509 GLORI�: TELECOM INC JPL 112 25�Jul�13 1,263.17 P�510 GLOBE TELECOM INC GL00513 31�Jul�13 39,937.40 P-511 GLOBE TELECOM INC JPL 111 31�Jul�13 1,263.80 1'�512 GLOBE TI�:LECOM INC 135 8�Aug�13 1,637.27 ]'.513 c;JJlBE TI�:J.ECOM INC GL00613 30-Aug-13 36,407.80 P-514 GLOBE TELECOM INC: BILL 114 4.Scp�13 816.43 P-515 c;LOBI�: TELECOM INC GL00713 30.Scp�13 35,156.75 P�516 GLOBE TELECOM INC BIIJ.115 4.<Jct.13 1,266.29 P-516 GLOBE TELECOM INC GL00813 31.0ct�13 36,617.43 P�516 GLOBE TELECOM INC BILL 116 11-Nov-13 916.92 1'�516 GLOBE TELECOM INC GL00913 29-Nov-13 35,067.22 1'�516 GLOBE TELECOM INC GL01113 27�Dec�13 69,197.79 1'�516 GLOBE TELECOM INC BILL 118 30�Jan�14 1,383.69 1'�516 GLOBE TELECOM INC GL01213 1.rcb�14 51,491.22 P-516 GLOBE TELECOM INC: GL00613N 1-Mar-14 2,062.28 1'�516 GLOBE TELECOM INC GI.00713N 1-Mar-14 4,348.91 1'�516 GLOBE TELECOM INC: GJ.00813N 1-Mar-14 5,137.09 1'�516 GLOBE TI�:J.ECOM INC GJ.00913N 1-Mar-14 5,889.03 1'�516 (;J.Olll�: TELECOM INC GI.01013N 1-Mar-14 9,380.03 1'�516 GJ.Olll\ 'Jlo:I.ECOM INC GI.01113N 1-Mar-14 14,051.46 P-516 GJ.Olll�: TI�:J.ECOM INC GI.00114 1-Mar-14 55,451.57 1'�516 GLOBE TEI.I�:COM INC 131l07030 13�Scp�13 182.14 1'�575 IIOI.C!M l'llll.IPI'INES INC D0202PC6 463,478.10 1S.Apr�13 � 30.Apr�13 P�965 I'IIIL !lEI:!' MANUI'ACTURING CORP 766410 09-Dec-13 5,400.00 subtotal 877,803.79 L Over-claimed input VAT (Discrepancy between the amount ofclaim and the input VAT reflectedper ORicial Receipt). - -- /

DECISION CTA CASE NOS. 9207, 9277 & 9416 Exhibit Ree:istered Name Document Details Input VAT Discrepancy P-182 ANTRAK PIJ!LJPPINES TRANSPOI\1" 390.00 P-182 AN"IRAK Pllll.IPPIN ES TRANSPORT OR No.00104 390.00 390.00 P-182 ANTRAK Pllli.IPPINES TRANSPORT 23-0ct-13 390.00 5.00 Total 1,170.00 I 101.245.20 780.00 P-937 PEREZ & ASSOCIATES LAW OFI'ICES per Official Receipt J 14,697.81 OR No. 3959 155.00 150.00 I 10-0ct-13 77,395.82 I per Official Receipt 23,849.36 I 325.43 I P-1035 PSTI GLOBAL INC OR No. 063 58,757.78 P-1035 PS"Il GLOBAL INC 03-0ct-13 86,150.24 40,746.82 1'-1035 PSTI GLOBAl, INC 5,089.29 P-1035 l'STT GLOB,'\ I, INC Total 251,567.92 35,252.69 1'-1035 PSTI GLOHAL INC 150,322.72 170.23 1'-1035 PST! GLOBAL INC 20,175.32 2,812.75 P-1050 PSTI GLOBAL INC per Official R.ueipt 5,477.51 OR No. 257 294.65 (85,459.68) 184.00 30-Jan-14 (4,436.36) 195,799.12 per Official Receipt (39,129.54) 3,206,498.87 112,412.29 86,343.45 P-1182 SK,\FF EXIMPORT & SERVICES INC OR No. 4393 430,084.39 P-1182 SKM1F EXIMPORT & SERVICES INC 24-0ct-13 413,471.10 P82,682, 714.18 P-1182 SKAFF EXIMPORT & SERVICES INC 372,724.28 1'-1182 SKAI'I' EXIMPORT & SERVICES INC Total 85,803.68 ~ 1'-1182 SKAFF EXIMPORT & SERVICES INC 716,496.40 42,226.46 per Official Receipt . (227,616.681 P-1183 SKAFI 1 EXIMPOIU & SERVICI-:S INC OR No. 4394 616,909.86 P-1183 SKAFF EXIMPORT & SERVICES INC 08-Nov-13 581,657.17 P-1183 SKAFF EXIMPOIU & SF,RVICI�:S INC 34,605.85 P-1183 SKM1F EXIMPORT & Sl -:RVICI-:S INC Total 34,435.62 P-1186 SM SECURITY & SERVICES INC per Official Receipt 38,523.24 OR No. 103 P-1187 SM SJ�:CURITY & SERVICES INC 11-Nov-13 35,710.49 P-1207 SOUTH GU]])J�: PRINTINC PRESS per Official &ceipt 214.29 P-1207 SOUTH CU!I)E PRINTING PRESS OR No. 211 294.64 26-Dcc-13 508.93 214.28 per Official Receipt OR No. 6825 1,716.00 1,532.00 13-Dcc-13 Total P-1381 UP TOWN INDUS"ll{];\1. SALI�:s INC per Official Rueipt OR No. 174196 29-Nov-13 per Offidaf Receipt subtotal P-65B-18 Without supporting documents- importations P-65H-18 Without supporting documents - domestic purchases TOTAL DISALLOWED INPUT VAT - - - - -- -- -- --�--�--

DECISION CTA CASE NOS. 9207,9277 & 9416 Thus, out of the total input VAT claim of f'163,882,577.17 for the 3rd and 4th quarters of CY 2013 and 1st quarter of CY 2014, only the amount of f'47 ,860,882.23, as computed below, represents petitioner's valid input VAT for the same period: Total Input VAT claim p 163,882,577.17 Disallowances: 116,021,694.94 p 47,860,882.23 a. Input VAT with noted exceptions as per ICPA Report P33,338,980.76 82,682,714.18 b. Additional disallowances per this Court's further verification V- alid - Inpu t V A T - Since there are both zero-rated sales and taxable sales subject to 12% VAT, the said amount of ?47,860,882.23 shall be proportionately allocated on the basis ofsales volume. To reiterate, the eighth reqUisite is to the effect that the input taxes claimed are attributable to zero-rated or effectively zero-rated sales. However, where there are both zero-rated or effectively zero-rated sales and taxable or exempt sales, and the input taxes cannot be directly and entirely attributable to any of these sales, the input taxes shall be proportionately allocated on the basis of sales volume. In this case, for the subject periods of the claim, there exist a zero-rated or effectively zero-rated sales and taxable sales subject to 12% VAT, to wit: 3rd Quarter 4th Quarter 1st Quarter Total ofTY 2013 ofTY 2014 ofTY 2013 @_xhibit ''P-11.2:') _!Exhibit "P-17.2'1_ (Exhibit "P-"8.1 '1 Vatable Sales I' - I' 444,867.14 I' 2,264,056.70 I' 2,708,923.84 Zero-Rated Sales Total Sales 3,169,031,145.39 2,335,169,378.27 5,939,372,924.94 11,443,573,448.60 I' 3,169,031,145.39 p 2,335,614,245.41 1'5,941,636,981.64 1'11,446,282,372.44 Since petitioner's input VAT cannot be directly or entirely attributed to any of the said transactions, we shall allocate the valid input VAT of f'47,860,882.23 proportionately on the basis of the volume of petitioner's total sales, as shown below: Total Taxable Sales per VAT Returns p 2,708,923.84 Divided by the Reported Total Sales per Quarterly VAT Returns Multiplied by Total Valid Input VAT p 11,446,282,372.44 Valid input VAT allocated to total sales subject to 12% VAT p 47,860,882.23 p 11,326.95 ~

DECISION CTA CASE NOS. 9207, 9277 & 9416 Total Zero-Rated Sales per VAT Returns p 11,443,573,448.60 Divided by the Reported Total Sales per Quarterly VAT Returns p 11,446,282,372.44 Multiplied by Total Valid Input VAT p 47,860,882.23 Valid input VAT allocated to total zero-rated sales p 47,849,555.28 Thus, for purposes of, and with regard to petitioner's compliance with, the eighth requisite, only the amount of 1"47,849,555.28 represents valid input VAT attributable to total reported zero-rated sales. Determination of the refundable amount. Having determined that petitioner had valid input VAT attributable to its zero-rated sales, this Court shall now determine whether the same was applied against its output VAT liability during and in the succeeding quarters, relative to the ninth requisite for the successful prosecution of an input VAT refund claim. For the periods under consideration, petitioner has output VAT liability tn the amount of 1"325,070.86.83 Since petitioner's valid input VAT in the amount ofP11,326.95 allocated to sales subject to the 12% VAT is not enough to cover the said output VAT liability, the output VAT still due against petitioner is computed as follows: Output VAT p 325,070.86 Valid input VAT allocated to sales subject to 12% VAT Output VAT still due 11,326.95 p 313,743.91 The valid input VAT attributable to total reported zero-rated sales in the amount of 1"47,849,555.28 shall then be utilized against the said remaining output VAT liability of petitioner in the amount of 1"313,743.91. Consequendy, only the remaining input VAT of 1"47,535,811.37 can be attributed to the entire zero-rated sales reported by petitioner in the amount of 1"11,443,573,448.60 and only the input VAT ofP27,434,794.00 is attributable to the valid zero-rated sales ofP6,604,538,160.70, as computed below: Valid input VAT allocated to reported zero-rated sales p 47,849,555.28 Output VAT still due Valid input VAT allocated to reported zero-rated sales 313,743.91 Divide by declared zero-rated sales p 47,535,811.37 Multiply by valid zero-rated sales Excess input VAT attributable to valid zero-rated sales p 11,443,573,448.60 p 6,604,538,160.70 p 27,434,794.00 83 Docket (CTA Case No. 9207), Sum of PS3,384.06 and 1'271,686.80, Line 19B of Exhibits "P-11.2" and "P-172", respectively, pp. 1922 and 2185.

DECISION CTA CASE NOS. 9207, 9277 & 9416 Needless to state, the said amount of P27,434,794.00 is included in the amount of the subject refund claim, i.e., the amount of P163,882,577.17. Although the input VAT claim ofP163,882,577.17 for the 3rd and 4th quarters ofTY 2013 and 1st quarter ofTY 2014 was carried-over by petitioner in its succeeding Quarterly VAT Retums,84 the same remained unutilized until the same was deducted as "VAT Refund/TCC Claimed" in its Quarterly VAT returns for the 2nd quarter of TY 201585, 3rd quarter of TY 201586, and 1st quarter ofTY 201687� In fine, petitioner is deemed to have fulfilled the said ninth requisite in the refund of input VAT under Section 112(A) of the NIRC of 1997, as amended. WHEREFORE, in light of the foregoing considerations, the instant Petition for Review is PARTIALLY GRANTED. Accordingly, respondent is DIRECTED TO REFUND petitioner the amount of P27,434,794.00, representing the latter's unutilized excess input VAT arising from its domestic purchases and importation of goods (other than capital goods), domestic purchases of services, and purchases of capital goods which are attributable to zero-rated sales for the 3rd and 4th quarters ofTY 2013 and 1st Quarter ofTY 2014. SO ORDERED. WE CONCUR: MA. BELEN M. RINGPIS-LIBAN Associate Justice ERL~P.UY Associate Justice 84 From Second Quarter ofTY 2014 to Second Quarter ofTY 2016; Exhibits "P-17.4", "P-17.6", "P-17.8", "P-17.9", "P- 17.10", "P-17.11", "P-17.12", "P-17.13", and "P-17.14". 85 Exhibit "Pl7.10", Docket- Vol. 3, p. 2202. 86 Exhibit "P17.11", Docket- Vol. 3, p. 2204. 87 Exhibit "P17.13", Docket- Vol.3, p. 2208.

DECISION CTA CASE NOS. 9207,9277 & 9416 ATTESTATION I attest that the conclusions in the above decision were reached in consultation before the cases were assigned to the writer of the opinion of the Court. ERL~P.UY Associate Justice Chairperson 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 cases were assigned to the writer of the opinion of the Court. Presiding Justice