AIR LIQUIDE PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION AIRLIQUIDE CTA CASE NO. 8114 PHILIPPINES, INC., Members: Petitioner, -versus- Del Rosario, Chairperson Uy, and Mindaro-Grulla, JJ. COMMISSIONER OF INTERNAL Promulgated: REVENUE, flEC 10 Respondent. X------------------------------------- -------X DECISION DEL ROSARIO, P.J.: THE CASE The Petition for Review involves petitioner Air Liquide Philippines, Inc.'s claim for the issuance of a tax credit certificate in the total amount of P42,842,406.08, representing its alleged unutilized input value-added tax (VAT) paid for the second to fourth quarters of2008. THE PARTIES Petitioner is a corporation duly registered with the Securities and Exchange Commission ("SEC") to engage in the manufacture, production, purchase, wholesale, importation, marketing and generally deal in all kinds of industrial, medical and specialty liquid gases, other chemicals and their residual components, under its Articles of Incorporation with SEC Certificate of Registration No. AS094-00011713. 1 It is a VAT-registered entity since 9 October 1995 with principal place of business at Lot 37 DBP Avenue, FTI Complex Taguig, Metro Manila, as shown in its Bureau of{11 1 Stipulation of Facts, Joint Stipulation of Facts and Issues (JSFI); Pre-Trial Order; Docket, pp. 592 & 1429; Exhibit A-3.

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8114 Page 2 of /49 Internal Revenue ("BIR") Certificate of Registration Number OCN 9RC0000057089.2 Respondent is the duly appointed Commissioner of the BIR, vested with the power to grant/deny administrative claims for refund and/or tax credit of erroneously paid or illegally collected internal revenue taxes. THE FACTS Petitioner filed its Quarterly VAT Return3 for the second, third and fourth quarters of 2008 on July 23, 2008,4 October 24, 2008,5 and January 26, 2009,6 respectively, declaring the following: Vatable Sales/Receipts 2nd Quarter 3rd Quarter 4th Quarter Zero-Rated Sales/Receipts Exhibit "EE" Exhibit "FF" Exhibit "GG" Exempt Sales 75,110,620.42 Total Sales/Receipts 71,679,327.92 83,843,269.33 151,455,855.42 168,753,161.67 170,320,537.90 I ,340,504. 77 I, 146,526.86 1,062,045.89 227,906,980.61 241,579,016.45 255,225,853.12 Output Tax Due 8,601,519.35 I 0,061,192.32 9,013,274.45 145,964,824.92 Less: Allowable Input Tax 159,985,661.69 172,148,493.67 Input Tax Carried Over I ,302,163.97 from Previous Quarter 147,266,988.89 I ,694,991.26 2,222,432.15 Input Tax Deferred on 161,680,652.95 174,370,925.82 Capital Goods Exceeding 57,231.18 I' I Million from Previous 482,959.62 51,669.16 114,349.78 Quarter 6,452,201.70 3,063,240.00 641,519.26 967,628.23 Total 12,525,162.87 Input Tax from Current 7,011,608.39 4,170,454.89 Transactions 4,380,383.00 2,771,218.00 Purchase of Capital I 0,206,839.67 I 0,399,209.43 Goods not exceeding I'I Million Purchase of Capital Goods exceeding I' I Million Domestic Purchase of Goods Other than Capital Goods Importation of Goods Other than Capital Goods Domestic Purchase of 2 Id, pp. 593 & 1430; Exhibit B. 3 Exhibits EE, FF, & GG. 4 Exhibit EE-6. 5 Exhibit FF-6. 6 Exhibit GG-6.

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 Services 169,847,784.26 183,972,672.43 192,793,786.15 Total Available Input Tax I ,694,991.26 2,222,432.15 3,019,297.38 168,152,793.00 181,750,240.28 189,774,488.77 Less: Deductions from input tax (159,551,273.65) (171,689,047.96) (180,761,214.32) Input Tax on Purchases of Capital Goods exceeding 434,388.73 459,444.22 410,238.33 !'!Million deferred for the (159,985,662.38) succeeding period ( 172, 148,492.18) (181,171,452.65) Total Allowable Input Tax Net VAT Payable Less: Tax Credits/Payments Creditable VAT withheld Tax Overpayment On 18 February 2010, petitioner filed with respondent, through the BIR-Revenue District Office No. 121, an application for refund or issuance of tax credit certificate for its alleged unutilized input VAT attributable to zero-rated sales for the second to fourth quarters of 2008 in the amount of P42,842,406.08/ out of the total input tax payment of P63,295,675.188 for the same period.9 Alleging inaction by respondent on its administrative claim, 10 petitioner filed the Petition for Review before this Court on 28 June 2010. 11 In her Answer12 filed on 18 August 2010, respondent interposed the following special and affirmative defenses, to wit: "5. Taxes paid and collected by the Bureau of Internal Revenue (BIR) are presumed to have been made in accordance with law, rules and regulations and the burden to prove otherwise is upon petitioner. 6. Petitioner's alleged claim for refund is subject to administrative routinary investigation/examination by the Bureau oflntemal Revenue. 7 Determined by petitioner based on the total input tax payment of P63,295,675.18, taking into consideration its alleged VAT zero-rated sales of P491,624,544.99 over the aggregate sales of P724,711,850.18 (Exhibit C). 8 Input taxes from current transactions ofP22,580,795.37 (consisting ofthe following input taxes: P57,231.18 + P482,959.62 +P6,452,201. 70 + P3,063,240.00 + P12,525, 162.87, as reflected in the above table) for the second quarter of 2008, P22,292,019.48 (consisting ofthe following input taxes: P51,669.16 + P641,519.26 + P7,011,608.39 + P4,380,383.00 + P10,206,839.67, as reflected in the above table) for the third quarter of2008, and Pl8,422,860.33 (P 114,349.78 + P967, 628.23 + P4,170,454.89 + P2, 771,218.00 + P10,399,209.43, as reflected in the above table) for the fourth quarter of2008 (Exhibit C, in relation to Exhibits EE, FF, and GG). 9 Stipulation of Facts, JSFI & Pre-Trial Order; Docket, pp. 593 & 1430; Exhibit C. 10 Docket, p. 2. 11 Stipulation of Facts, JSFI & Pre-Trial Order, Docket, pp. 593 & 1430. 12 Docket, pp. 161-166.

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 7. Petitioner must prove that it has complied with the provisions of Section 112(A) and (C) of the NIRC of 1997, as amended, on the prescriptive period for filing claims for VAT refund/credit. 8. Petitioner must prove compliance with the prescribed checklist of requirements to be submitted involving applications for VAT refund pursuant to Revenue Memorandum Order No. 53-98, otherwise there would be no sufficient compliance with the filing of an administrative application for refund, such being mere pro-forma, which is a condition sine qua non prior to the filing of a judicial claim in accordance with the provision of Section 112 of the NIRC of 1997, as amended. Further, Section 112(C) of the NIRC of 1997, as amended, requires the submission of complete documents in support of the application filed with the BIR before the 120-day audit period shall apply, and before the taxpayer could avail of the judicial remedies as provided for in the law. Hence, petitioner's failure to submit proof of compliance with the above-stated requirements warrants immediate dismissal of the Petition for Review. 9. Petitioner must likewise prove compliance with the substantiation requirements mandated in Sections II 0 and 113 of the NIRC of 1997, as amended, in relation to the provisions of Revenue Regulations No. 7-95. Under Revenue Memorandum Circular No. 42- 2003, failure to comply with the invoicing requirements on the documents supporting the sale of goods and services will result in the disallowance of the claim for input VAT on the purchaser-claimant. 10. The amount of P42,842,406.08 being claimed by Petitioner as alleged unutilized input VAT paid for the 2"ct to 4th quarters of 2008 is not properly documented. II. It is well-established in this jurisdiction that claims for refund are construed strictly against the claimant for the same partake of the nature of exemption from taxation and are therefore held against the claimant. Petitioner must present clear and convincing evidence to merit a tax refund. The taxpayer has the burden of establishing the factual basis of its claim for refund." After the pre-trial conference on 16 September 2010, the parties filed their Joint Stipulation of Facts and Issues 13 (JSFI) on 6 October 2010. In a Resolution14 dated 8 October 2010, pre-trial was terminated and the parties were ordered to proceed with the trial on the merits presenting only evidence not covered by their joint stipulation. or'\ During trial, petitioner presented both its testimonial and documentary evidence while respondent waived its right to present any evidence. 13 Docket, pp. 592-595. 14 Docket, p. 598.

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 The case was submitted for decision on February 13,2014. 15 THE ISSUES The parties raised the following issues for the resolution of the Court, to wit: 1. Whether petitioner has filed its judicial and administrative claim for refund within the period prescribed by law; 2. Whether petitioner has complied with the submission of complete documents in support of its administrative claim for refund; and, 3. Whether or not petitioner is entitled to the issuance of a tax credit certificate for its unutilized/excess input VAT payments for the 2"d to 41h Quarters of 2008 amounting to Php42,842,406.08. THE RULING OF THE COURT Section 112(A) of the National Internal Revenue Code (NIRC) of 1997, as amended, specifies the requirements for refund or issuance of tax credit certificate of input VAT attributable to zero-rated or effectively zero- rated sales, to wit: "SEC. 112.Refunds or Tax Credits ofInput Tax.- (A) Zero-rated or Effectively Zero-rated Sales.- Any VAT- registered person, whose sales are zero-rated or effectively zero-rated may, within two (2) years after the close of the taxable quarter when the sales were made, apply for the issuance of a tax credit certificate or refund of creditable input tax due or paid attributable to such sales, except transitional input tax, to the extent that such input tax has not been applied against output tax: Provided, however, That in the case of zero-rated sales under Section 106(A)(2)(a)(l), (2) and (b) and Section 108(8)(1) and (2), the acceptable foreign currency exchange proceeds thereof had been duly accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP): Provided, further, That where the taxpayer is engaged in zero-rated or effectively zero-rated sale and also in taxable or exempt sale of goods or properties or services, and the amount of creditable input tax due or paid cannot be directly and entirely attributed to any one of the transactions, it shall be allocated proportionately on the basis of the volume of sales: Provided, finally, That for a person making 15 Docket, p. 1506.

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 sales that are zero-rated under Section I 08(B)(6), the input taxes shall be allocated ratably between his zero-rated and nonzero-rated sales." From the foregoing, in order to be entitled to a refund or tax credit of input tax attributable to zero-rated or effectively zero-rated sales, the following requisites must be complied with: a) the taxpayer is VAT-registered; b) the taxpayer is engaged in zero-rated or effectively zero-rated sales; c) the input taxes are due or paid; d) the input taxes are not transitional input taxes; e) the input taxes have not been applied against output taxes during and in the succeeding quarters; f) the input taxes claimed are attributable to zero-rated or effectively zero-rated sales; g) for zero-rated sales under Sections I06 (A) (2) (I) and (2); I06 (B); and I08 (B) (I) and (2), the acceptable foreign currency exchange proceeds have been duly accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas; h) 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; and i) the claim is filed within two years after the close of the taxable quarter when such sales were made. 16 The Court will initially ascertain the timeliness of the filing of petitioner's administrative and judicial claims as the same will determine whether it is still necessary for the Court to resolve petitioner's compliance with the other requisites for input VAT refund. The claim before the administrative level and the subsequent petition for review before the Court were seasonably filed. ~ 16 Luzon Hydro Corporation vs. Commissioner of Internal Revenue, G.R. No. 188260, November 13, 2013.

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 As explicitly stated under Section 112(A) of the NIRC of 1997, as amended, the application for tax credit certificate/refund of unutilized excess input VAT must be filed within two years after the close of the taxable quarter when the zero-rated or effectively zero-rated sales were made. The present claim covers the second to fourth quarters of 2008 which respectively closed on 30 June 2008; 30 September 2008; and 31 December 2008. Counting two years from the said dates, petitioner had until 30 June 2010; 30 September 2010; and 31 December 2010, respectively, within which to file its administrative claim for refund/tax credit. Evidently, the administrative claim for refund filed on 18 February 201017 with the BIR was filed within the two-year prescriptive period laid down under Section 112(A) of the NIRC of 1997, as amended. Anent petitioner's judicial claim, its timeliness is governed by Section 112(C) of the NIRC of 1997, as amended, which provides: "SEC. 112. Refunds or Tax Credits ofInput Tax.- (C) Period within which Refund or Tax Credit ofInput Taxes shall be Made. - In proper cases, the Commissioner shall grant a refund or issue the tax credit certificate for creditable input taxes within one hundred twenty (120) days from the date of submission of complete documents in support of the application filed in accordance with Subsection (A) hereof. In case of full or partial denial of the claim for tax refund or tax credit, or the failure on the part of the Commissioner to act on the application within the period prescribed above, the taxpayer affected may, within thirty (30) days from the receipt of the decision denying the claim or after the expiration of the one hundred twenty day-period, appeal the decision or the unacted claim with the Court of Tax Appeals." The above-quoted provision reveals that the taxpayer may appeal the denial or the inaction of the CIR within thirty (30) days from receipt of the decision denying the claim or the expiration of the 120-day period given to the CIR to decide the claim,18 reckoned from the date of submission of complete documents in support of the application for refund. In this case, the 120-day period started to run on the date of filing of the administrative claim on 18 February 2010 as it is evident in petitioner's letter-claim application19 that petitioner simultaneously submitted documents in support of its input VAT claim, to wit: 0"\ 17 Exhibit C. 18 Nippon Express (Philippines) Corporation v. Commissioner of Internal Revenue, G.R. No. 196907, March 13,2013. 19 Exhibit "C", pp. 3-4.

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 81/4 Page 8 of!49 "In view of the foregoing, we hereby submit, on behalf of ALPHIL, an application for the issuance of a tax credit certificate covering the unapplied/excess input VAT in the amount of PESOS: FORTY TWO MILLION EIGHT HUNDRED FORTY TWO THOUSAND FOUR HUNDRED SIX AND EIGHT CENTAVOS (Php42,842,406.08) for the period 1 April to 31 December 2008. We attach herewith the following documents in support of our application: 1. Three (3) copies of the BIR Form 1914; 2. Amended Articles of Incorporation and Amended By-Laws of ALPHIL; 3. ALPHIL's Corporation Data as of26 April2007; 4. BIR Certificate of Registration; 5. Permit to Use Computer Generated Sales Invoices/Receipts; 6. General Information Sheet for year 2008; 7. 2008 Audited Income Tax Return; 8. 2008 Audited Financial Statement; 9. Monthly VAT Returns: a. April, 2008; b. May, 2008; c. July, 2008; d. August, 2008; e. October, 2008; f. November, 2008; 10. Quarterly VAT Returns: a. 2nd Quarter of2008; b. 3'd Quarter of 2008; c. 41h Quarter of2008; d. 41h Quarter of2009; 11. Schedule of Sales with photocopies of Sales Official Receipts and Sales Invoices issued by ALPHIL for: a. April, 2008; b. May, 2008; c. June, 2008; d. July, 2008; e. August, 2008; f. September, 208; g. October, 2008; h. November, 2008; 1. December, 2008; 12. Schedule of Local Purchases with photocopies of the VAT invoices for the purchase of goods and the VAT official receipts for the purchase of services for: a. April, 2008; b. May, 2008; c. June 2008; d. July, 2008; e. August, 2008; f. September, 208; g. October, 2008;

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8I/4 Page 9 of149 h. November, 2008; 1. December, 2008; 13. Schedule of Importation, with copies of import entry and internal revenue declarations duly validated with official receipt and copies of Bureau of Customs receipts/confirmation receipts for: a. April, 2008; b. May, 2008; c. June 2008; d. July, 2008; e. August, 2008; f. September, 208; g. October, 2008; h. November, 2008; 1. December 2008; 14. Sworn Certification of ALPHIL showing the amount of Zero- Rated Sales, Taxable Sales and Exempt Sales for the 2"d to 41h Quarters of 2008; 15. Certification from the Department of Finance that ALPHIL has not filed a similar claim for refund with the Bureau of Internal Revenue, Bureau of Customs and Board of Investments for the period !January 2008 to December 2008; 16. Copies of the Service Contracts of ALPHIL with its PEZA- registered clients; and 17. Diskettes containing: a. Schedule oflmportation; b. Schedule of Sales; and c. Schedule of Purchases." The allegation of respondent that petitioner failed to submit in the administrative level proof of compliance with the prescribed checklist pursuant to Revenue Memorandum Order No. 53-98 is belied by the afore- stated submission. Moreover, if there is indeed truth to the allegation of non-submission of complete documents before the BIR, respondent could have simply denied outright the administrative claim on that ground, and not allow the lapse of considerable length of time without action on petitioner's claim. To be sure, the judicial claim filed by petitioner on 28 June 2010 was seasonably filed within 30 days after the lapse of the 120-day period on 18 June 2010, reckoned from the filing of the administrative claim on 18 February 2010. (J"\

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 81/4 Page /0 of 149 The Court will now proceed to determine petitioner's compliance with the remaining requisites for refund of input VAT. Petitioner is VAT-registered It is undisputed that petitioner is a VAT-registered entity as jointly stipulated by the parties?0 The said status of petitioner is confirmed by BIR's Certificate ofRegistration21 dated October 9, 1995 showing that VAT is among the registered tax type of petitioner. Sales to entities registered with PEZA and SBMA and those registered with BOI whose products are 100% exported are considered export sales subject to zero percent VAT rate, and services rendered to entities exempt from tax by virtue of a special law are subject to zero percent VAT rate Petitioner alleges that it sold products and rendered related services to entities registered with the PEZA, Subic Bay Metropolitan Authority (SBMA) and Board of Investments (BOI). Petitioner posits that such sales of goods and related services, being considered export sales under Republic Act (RA) No. 7916, RA No. 7227 and Executive Order (EO) No. 226, are subject to zero percent (0%) VAT under Sections 106(A)(2)(a)(5) and 108(B)(3) of the NIRC of 1997, as amended, which provide: "SEC. 106. Value-Added Tax on Sale ofGoods or Properties.- (A) Rate and Base of Tax. - There shall be levied, assessed and collected on every sale, barter or exchange of goods or properties, a value- added tax equivalent to ten percent (10%) of the gross selling price or gross value in money of the goods or properties sold, bartered or exchanged, such tax to be paid by the seller or transferor: Provided, That the President, upon the recommendation of the Secretary of Finance, shall, effective January 1, 2006, raise the rate of value-added tax to twelve percent (12%), after any of the following conditions has been satisfied: XXX XXX XXX XXX 20 Joint Stipulation of Facts and Issues (JSFI), Stipulation of Facts, par. 3, Docket, Vol. II, ~� 000593. 1 Exhibit B.

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 Page II of149 2) The following sales by VAT-registered persons shall be subject to zero percent (0%) rate: (a) Export Sales. -The term 'export sales' means: (5) Those considered export sales under Executive Order No. 226, otherwise known as the Omnibus Investment Code of 1987, and other special laws; and XXX XXX XXX "SEC. 108. Value-added Tax on Sale ofServices and Use or Lease ofProperties.- XXX XXX XXX (B) Transactions Subject to Zero Percent (0%) Rate. - The following services performed in the Philippines by VAT-registered persons shall be subject to zero percent (0%) rate: XXX XXX XXX "(3) Services rendered to persons or entities whose exemption under special laws or international agreements to which the Philippines is a signatory effectively subjects the supply of such services to zero percent (0%) rate; (Emphasis supplied) Indeed, sales by a VAT-registered taxpayer from the customs territory to entities located in export processing zones are considered export sales under E.O. No. 226, otherwise known as the "Omnibus Investments Code of 1987", the relevant portions of which read as follows: "ARTICLE 23. "Export Sales" shall mean the Philippine port F.O.B. value, determined from invoices, bills of lading, inward letters of credit, landing certificates, and other commercial documents, of exports products exported directly by a registered export producer or the net selling price of export products sold by a registered export producer to another export producer, or to an export trader that subsequently exports the same: Provided, That sales of export products to another producer or to an export trader shall only be deemed export sales when actually exported by the latter, as evidenced by landing certificates or similar commercial documents: Provided, further, That without actual exportation the following shall be considered constructively exported for purposes of this provision: (I) sales to bonded manufacturing warehouses of export-oriented manufacturers; (2) sales to export processing zones; (3) sales to registered export traders operating bonded trading warehouses supplying raw materials used in the manufacture of export products under guidelines to be set by the Board in consultation with the Bureau of Internal Revenue and the Bureau of Customs; (4) sales 0'""\ to foreign military bases, diplomatic missions and other agencies and/or instrumentalities granted tax immunities, of locally manufactured,

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8114 Page !2 of 149 assembled or repacked products whether paid for in foreign currency or not: Provided, further, That export sales of registered export trader may include commission income: and Provided, finally, That exportation of goods on consignment shall not be deemed export sales until the export products consigned are in fact sold by the consignee."(Emphasis supplied) XXX XXX XXX "ARTICLE 77. Tax Treatment of Merchandise in the Zone. - (I) Except as otherwise provided in this Code, foreign and domestic merchandise, raw materials, supplies, articles, equipment, machineries, spare parts and wares of every description, except those prohibited by law, brought into the zone to be sold, stored, broken up, repacked, assembled, installed, sorted, cleaned, graded, or otherwise processed, manipulated, manufactured, mixed with foreign or domestic merchandise whether directly or indirectly related in such activity, shall not be subject to customs and internal revenue laws and regulations nor to local tax ordinances, the provisions of law to the contrary notwithstanding. (2) Merchandise purchased by a registered zone enterprise from the customs territory and subsequently brought into the zone, shall be considered as export sales and the exporter thereof shall be entitled to the benefits allowed by law for such transaction.... " (Emphasis supplied) Further, RA 7916 otherwise known as "The Special Economic Zone Act of 1995" provides that ECOZONES are considered separate customs territory, and the business establishments operating within the ECOZONES are entitled to certain fiscal incentives. Sections 8 and 23 of RA 7916 provide: "SECTION 8. ECOZONE to be Operated and Managed as Separate Customs Territory. - The ECOZONES shall be managed and operated by the PEZA as separate customs territory." XXX XXX XXX "SECTION 23. Fiscal Incentives. Business establishments operating within the ECOZONES shall be entitled to the fiscal incentives as provided for under Presidential Decree No. 66, the law creating the Export Processing Zone Authority, or those provided under Book VI of Executive Order No. 226, otherwise known as the Omnibus Investment Code of 1987." RA 7227, otherwise known as the "Bases Conversion and Development Act of 1992", provides a similar provision treating the Subic Special Economic Zone as a separate customs territory, viz.: "SECTION 12. Subic Special Economic Zone. - xxx

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8II4 (b) The Subic Special Economic Zone shall be operated and managed as a separate customs territory ensuring free flow or movement of goods and capital within, into and exported out of the Subic Special Economic Zone, as well as provide incentives such as tax and duty free importations of raw materials, capital and equipment. However, exportation or removal of goods from the territory of the Subic Special Economic Zone to the other parts of the Philippine territory shall be subject to customs duties and taxes under the Customs and Tariff Code and other relevant tax laws of the Philippines;" In Commissioner of Internal Revenue vs. Toshiba Information Equipment (Phils.), Inc.,22 the Supreme Court made the following illumination regarding the fiction created by RA 7916 and its tax implication, viz.: "This Court agrees, however, that PEZA-registered enterprises, which would necessarily be located within ECOZONES, are VAT-exempt entities, not because of Section 24 of Rep. Act No. 7916, as amended, which imposes the five percent (5%) preferential tax rate on gross income of PEZA-registered enterprises, in lieu of all taxes; but, rather, because of Section 8 of the same statute which establishes the fiction that ECOZONES are foreign territory. XXX XXX XXX Section 8 of Rep. Act No. 7916, as amended, mandates that the PEZA shall manage and operate the ECOZONES as a separate customs territory; thus, creating the fiction that the ECOZONE is a foreign territory. As a result, sales made by a supplier in the Customs Territory to a purchaser in the ECOZONE shall be treated as an exportation from the Customs Territory. Conversely, sales made by a supplier from the ECOZONE to a purchaser in the Customs Territory shall be considered as an importation into the Customs Territory. Given the preceding discussion, what would be the VAT implication of sales made by a supplier from the Customs Territory to an ECOZONE enterprise? The Philippine VAT system adheres to the Cross Border Doctrine, according to which, no VAT shall be imposed to form part of the cost of goods destined for consumption outside of the territorial border of the taxing authority. Hence, actual export of goods and services from the Philippines to a foreign country must be free of VAT; while, those destined for use or consumption within the Philippines shall be imposed with ten percent (I 0%) VAT." (Emphasis supplied) Likewise, in Commissioner of Internal Revenue vs. Sekisui Jushi Philippines, Inc. 23, the Supreme Court held that: 22 G.R. No. 150154, August 9, 2005. 23 G.R. No. 149671, July 21,2006.

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 81/4 "Notably, while an ecozone is geographically within the Philippines, it is deemed a separate customs territory and is regarded in law as foreign soil. Sales by suppliers from outside the borders of the ecozone to this separate customs territory are deemed as exports and treated as export sales. These sales are zero-rated or subject to a tax rate of zero percent." (Emphasis supplied) With respect to sales by a VAT-registered supplier to a BOI-registered manufacturer/producer, Section 4.106-5 of Revenue Regulations No. 16-0524 provides: "SECTION 4.106-5. Zero-Rated Sales of Goods or Properties. - A zero-rated sale of goods or properties (by a VAT-registered person) is a taxable transaction for VAT purposes, but shall not result in any output tax. However, the input tax on purchases of goods, properties or services, related to such zero-rated sale, shall be available as tax credit or refund in accordance with these Regulations. The following sales by VAT-registered persons shall be subject to zero percent (0%) rate: (a) Export sales.- 'Export Sales' shall mean: (5) Transactions considered export sales under Executive Order No. 226, otherwise known as the Omnibus Investments Code of 1987, and other special laws. Considered export sales under Executive Order No. 226" shall mean the Philippine port F.O.B. value determined from invoices, bills of lading, inward letters of credit, landing certificates, and other commercial documents, of export products exported directly by a registered export producer, or the net selling price of export products sold by a registered export producer to another export producer, or to an export trader that subsequently exports the same; Provided, That sales of export products to another producer or to an export trader shall only be deemed export sales when actually exported by the latter, as evidenced by landing certificates or similar commercial documents; Provided, further, That without actual exportation the following shall be considered constructively exported for purposes of these provisions: (1) sales to bonded manufacturing warehouses of export-oriented manufacturers; (2) sales to export processing zones; (3) sales to registered export traders operating bonded trading warehouses supplying raw materials in the manufacture of export products under guidelines to be set by the Board in consultation with the Bureau of Internal Revenue (BIR) and the Bureau of Customs (BOC); (4) sales to diplomatic missions and other agencies and/or instrumentalities granted tax immunities, of locally manufactured, assembled or repacked products whether paid for in foreign currency or not. ~ 24 Consolidated Value-Added Tax Regulations of2005 issued on 1 September 2005.

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 For purposes of zero-rating, the export sales of registered export traders shall include commission income. The exportation of goods on consignment shall not be deemed export sales until the export products consigned are in fact sold by the consignee; and Provided, finally, that sales of goods, properties or services made by a VAT-registered supplier to a HOI-registered manufacturer/producer whose products are 100% exported are considered export sales. A certification to this effect must be issued by the Board of Investment (BOI) which shall be good for one year unless subsequently re-issued by the BOI." (Emphasis supplied) Clearly, sales of goods to entities located in ECOZONES and those registered manufacturer/producer with BOI whose products are 100% exported are considered "export sales" subject to zero percent (0%) VAT rate pursuant to Section 106(A)(2)(a)(5) of the NIRC of 1997, as amended. Similarly, services rendered to entities registered with the PEZA and SBMA are subject to zero percent (0%) VAT rate pursuant to Section 108(B)(3) ofthe NIRC of 1997, as amended. Petitioner substantiated portion of its declared zero-rated sales/receipts In its Quarterly VAT Returns for the second, third and fourth quarters of taxable year 2008, petitioner reflected the amount of P490,529,554.99 as zero-rated sales/receipts, detailed as follows: Exhibit Year 2008 Zero-Rated "EE" or LLL-4-3 2nd Quarter Sales/Receipts "FF" or LLL-4-6 3rd Quarter p 168,753,161.67 "GG" or LLL-4-9 4th Quarter 170,320,537.90 151,455,855.42 p 490,529,554.99 To substantiate the aforestated zero-rated sales/receipts, petitioner presented sales invoices25 issued to its clients for the subject period of claim, Certification26 from PEZA dated April28, 2010 attesting that the enterprises listed therein are registered with PEZA, Certificates of Registration and Tax Exemption issued by SBMA on December 4, 2008 and September 2, 2008 to av'/ NIDEC Subic Philippines Corporation and HHIC-PHIL INC., respectively27, letter28 dated November 30, 2010 from PEZA to petitioner confirming that it 25Exhibits 7723-7734, 7736-7750, 7752-7797, 7800-7844, 7846-7865, 7867-7875, 7877- 7989, 7991-8778, 8780-8963, 9566-9969, 9971-11433, 11435-11589, 11592-11842, 11844-11966,11968-12784,12786-12982,12984-13186,13188-13239,13241-13250. 26 Exhibit "PP"; LLL-8. 27 Exhibits "III" and "JJJ"; LLL-8. 28 Exhibit LLL-8.

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8I I 4 Page 16 ofl49 has issued VAT zero-rating certifications to the PEZA-registered enterprises enumerated therein, and Certification29 issued by BOI on November 17, 2010 confirming that Shinkozan Corporation and Mindanao Silicon Metal Corp. were endorsed to the BIR for VAT zero-rated transactions within the validity periods indicated therein. The Court notes, however, that only the reported zero-rated sales of goods in the amount of P282,022,343.16 is duly covered by PEZA and SBMA certifications and VAT zero-rated sales mvmces issued m accordance with Section 113(A)(1) and (B) in relation to Section 106(A)(2)(a)(5) of the NIRC of 1997, as amended. Below is the breakdown ofthe amount ofP282,022,343.16: 2nd Quarter Jrd Quarter 4th Quarter Total Zero-Rated Sales/Receiots oer Returns Pl68,753, 161.67 p 170,320,537.90 Pl51,455,855.42 p 490,529,554.99 Less: Disallowances (See details per Annex A o this Decisio~) I) Sales of goods with assigned exhibit numbers but the corresponding VAT zero-rated sales invoices cannot be found p 56,653,534.88 p 816,700.00 p 1.133,887.23 from the records p 58,604,122.11 2) Sales of goods to entities which are not registered with PEZA, SBMAorBOI 2,485,004.93 3,476,493.69 4,472,771.45 I 0,434,270.07 3) Sales of goods not within the PEZNSBMA certificate's effectivity oeriod 6,924,659.23 13,053,486.86 1,987,522.45 21,965,668.54 4) The term "zero-rated sale" was not written or printed on the invoices supporting petitioner's sales of goods in violation of Section 113(8)(2)(c) of the NlRC of 1997, as amended. Instead, the invoices bear the statement "Not to be issued for non-VAT/exempt sale of goods, properties, or services. If issued, sales shall be subjected to VAT". 21,735,605.25 38,811,348.28 55,869,292.67 116,416,246.20 5) Declared zero-rated rental income was not supported by VAT zero-rated official receipts (ORs) in violation of Section 113(A)(2) of the NJRC of 1997, as amended; or there were VAT ORs but the same were denied admission by the Court per Resolution dated August 12, 2013 for petitioner's failure to have the said exhibits identified during trial; or there were VAT ORs admitted by the Court but the rental income was not properly indicated therein as zero-rated in violation of Section 113(8)(2)(c) of the NlRC of 1997, as amended 239,846.66 538,078.32 317,379.93 I ,095,304.91 29 Exhibit LLL-8.

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8114 6) The BOI Certification (Exhibit (9,000.00) p 56,696,107.15 600.00 (8,400.00) LLL-8) issued for Shinkozan p 88,029,650.95 PJJ3,624,430.75 P63,781,453.73 P208,507,21\.83 Corporation and Mindanao 1'80,723,510.72 P87,674,40!.69 P282,022,343.16 Silicon Metal Corp. is not indicative of the fact that the said entities export I00% of their products Total Disallowances Valid Zero-Rated Sales Consequently, only the portion of the input VAT claim attributable to the substantiated zero-rated sales ofP282,022,343.16 will be considered for refund. The rate to be applied is based on the substantiated zero-rated sales over the total amount of reported zero-rated sales/receipts, computed as follows: Year2008 Total Sales/ Receipts Substantiated Zero- Ratio of Per Returns Rated Sales Substantiated 2nd Quarter Zero-Rated Sales 3rd Quarter f' 241,579,016.45 4th Quarter 255,225,853.12 to Total 227,906,980.61 Sales/Receipts Per P724,711,850.18 Returns f' 80,723,510.72 33.4149513% 113,624,430.75 44.5191697% 87,674,401.69 38.4693797% p 282,022,343.16 After having resolved that petitioner had VAT zero-rated sales for the subject period of claim in the total amount of P282,022,343.16, the Court shall proceed to the determination of whether petitioner incurred input taxes in connection thereto. Petitioner paid/incurred input VAT in connection with its zero-rated sales Petitioner submitted various suppliers' invoices, official receipts and Import Entry Internal Revenue Declarations (IEIRDs) 30 in support of the input taxes reflected in its Quarterly VAT Returns for the second to fourth 30 Exhibits 1-9, 19-239, 241-379, 394-429, 431, 433-481, 492, 521-526, 531-688, 692- 694, 697-703, 722-2001, 2004-2335, 2337-2515, 2517-2651, 2653-2738, 2742-3081, 3083-3889, 3892-4381, 4383, 4385-4937, 5939-5348, 5352-5421, 5423-5916, 5966- 5978, 5980-6140, 6143-6259, 6264-6493, 6497-6610, 6612-6619, 6621-6876, 6878- 6889, 6891-6900, 6904-7014, 7022-7227, 7229-7253, 7655-7313, 7315-7368, 7370- 7620, 7622-7627, 7630-7635, 7637-7638, 7641-7642, 7644-7695, 7697-7698, 7700- 7701, 7708-7710,7712-7713, 7715-7720 and 7722.

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 quarters of 2008 in the aggregate sum of P63,295,675.18, broken down as follows: Purchase of Capital Goods 2nd Quarter 3rd Quarter 4th Quarter Total Not Exceeding PI Million Exh. "��"" Exh. "FF" Exh. "GG" Purchase of Capital Goods p 57,231.18 p 51,669.16 p 114,349.78 p 223,250.12 Exceeding PI Million 2,092, I07.11 Domestic Purchase of 482,959.62 641,519.26 967,628.23 Goods Other Than Capital 17,634,264.98 Goods 6,452,20 I. 70 7,011,608.39 4,170,454.89 I 0,214,841.00 Importation of Goods 3,063,240.00 4,380,383.00 2,771,218.00 33,131,211.97 Other Than Capital Goods 12,525,162.87 I 0,206,839.67 I 0,399,209.43 P63,295,675. 18 Domestic Purchase of P22,580, 795.37 P22,292,019.48 Pl8,422,860.33 Services Upon verification of the aforesaid documents, the Court- commissioned Independent CPA (ICPA), Dy Go and Company, through its Partner, Mr. Armando L. Magpantay, Jr., noted the following exceptions:31 Year Out of Period OR or SI Original No Official Erroneous Total Claims with No Documents Receipt/Sales VAT 2008 Authority to Not on File Invoice Computation Print Exh. LLL-9-3 Exh. LLL-9-1 Exh. LLL-9-2 Exh. LLL-9-4 Exh. LLL-9-5 April !' 3,770,078.11 !' 1,260.00 !' 344,309.72 !' 426,800.50 !' 8,706.88 !' 4,551,155.21 May 270,253.16 833,319.81 15,874.76 1,243,624.04 June 122,082.30 2,094.01 101,881.29 465,516.56 21,473.13 652,976.64 2nd 38,160.72 25,944.94 Quarter P3,930,321.13 p 29,298.95 p 716,444.17 PI,725,636.87 p 46,054.77 p 6,447,755.89 July !' 13,697.62 I' 4,884.42 !' 42,498.21 !' 105,875.82 !' - !' 166,956.07 Aug 83,222.00 195,798.73 Sept 88,871.38 7,173.35 34,783.20 . 16,532.00 1.496,505.16 3rd 280,367.80 15,422.90 1,165,931.26 . Quarter p 382,936.80 p 27,480.67 p 160,503.41 Pl,271,807,08 p 16,532.00 p 1,859,259.96 Oct. I' 556,836.04 !' 2,940.00 I' 134,083.38 1'1,716,217.48 !' 32,493.72 I' 2,442,570.62 Nov. 197,988.70 I ,520, 726.62 . 2,164,620.22 445,187.81 717.09 43,709.19 1,665,272.37 4,548,518.11 Dec. . 2,838,710.15 826.40 4th Quarter P3,840,734.00 p 4,483.49 p 375,781.27 P4,902,216.47 p 32,493.72 p 9,155,708.95 Total P8,153,991.93 p 61,263.11 PI ,252,728.85 P7,899,660.42 p 95,080,49 Pt7,462,724.80 31 Exhibit LLL-9.

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8lf4 The Court finds the disallowance of input taxes of P61 ,263. 11 (Exhibit LLL-9-2), Pl,252,728.85 (Exhibit LLL-9-3) and P7,899,660.42 (Exhibit LLL-9-4) proper for not being properly substantiated by VAT invoices or official receipts in accordance with Sections llO(A) and 113(A) and (B) of the NIRC of 1997, as amended, and as implemented by Sections 4.110-8 and 4.113-1 of Revenue Regulations (RR) No. 16-2005, as amended. As regards the P8,153,991.93 input VAT found by the ICPA to be outside the period of claim, the Court has determined that the amount of P59,011.95, broken down below, represents petitioner's allowable input taxes for the subject period of claim: Input VAT on purchases of goods with valid invoices and within the period of claim Exhibit Invoice Date of Number Supplier's Name Number Invoice Inout Tax June I' 621.43 647.14 2049 E.M.I.S. CORPORATION 8907 5130108 p 1,268.57 2050 E.M.I.S. CORPORATION 8907 5/30/08 I' 2,090.40 Subtotal- Second Quarter 2008 1,800.00 December 964.28 7488 SAMARITAN INDUSTRIAL SALES 1861 9/10/08 4.11 7227 IHI TURBO INTERNATIONAL 2600 9119/08 TRADE,INC. 863.75 7089 FAIRCHILD PROCESS CONTROLS 1731 10/31/08 4,082.14 7229 INSTRUMENTATION & CONTROL 12729 1115/08 7230 SPECIALIST, INC. 12729 11/5/08 I ,542.86 7231 INSTRUMENTATION & CONTROL 12725 11/5/08 7232 SPECIALIST, INC. 12726 1115/08 4,837.50 7233 INSTRUMENTATION & CONTROL 12727 11/5/08 3,675.00 SPECIALIST, INC. 1,020.00 INSTRUMENTATION & CONTROL SPECIALIST, INC. 16.80 INSTRUMENTATION & CONTROL SPECIALIST, INC. 3,463.20 54.00 7484 SAMARITAN INDUSTRIAL SALES 1902 11/6/08 17,092.04 7098 FAIRCHILD PROCESS CONTROLS 1544 II/I 0/08 6918 BP INDUSTRIAL SUPPLIES AND 0171 11112/08 2,635.71 SERVICES, INC. 192.86 192.86 6919 BP INDUSTRIAL SUPPLIES AND 0171 11112/08 514.29 SERVICES, INC. 900.00 6874 ACCENT MICRO TECHNOLOGIES, INC. 095726 11113/08 I' 45,941.80 I' 47,210.37 7321 NALCO PHILIPPINES, INC. 42916 11119/08 7234 INSTRUMENTATION & CONTROL 12728 1211/08 SPECIALIST, INC. 7562 TSTC CORPORATION 0741 1211/08 7563 TSTC CORPORATION 0741 1211/08 7564 TSTC CORPORATION 0741 12/1108 7565 TSTC CORPORATION 0741 12/1/08 Subtotal- Fourth Quarter 2008 Total- Second to Fourth Quarters 2008

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 81/4 Input VAT on purchases of services with valid official receipts and within the period of claim Exhibit Date of Number OR Number OR Input Tax December I' 564.00 700.12 6888 TERESITA MALIC CUSTOMS BROKER AF#B31681 119109 564.00 636.00 6891 TERESITA MALIC CUSTOMS BROKER AF#B30960 119/09 22.03 6895 TERESITA MALIC CUSTOMS BROKER AF#B36114 1123/09 9,315.43 p 11,801.58 6898 TERESITA MALIC CUSTOMS BROKER AF#B36959 1/23/09 p 11,801.58 6899 PEOPLE'S AIR CARGO AND AF#B36959 1/23/09 p 59,011.95 WAREHOUSING CO., INC. 7325 NMGRA LAW OFFICE 2823 1112/08 Subtotal- Fourth Quarter 2008 Total- Second to Fourth Quarters of2008 Grand Total- Allowable Input VAT, Second to Fourth Quarters of 2008 Thus, only the remammg input taxes in the amount of 1'8,094,979.98 (!'8,153,991.93 less P 59,011.95) shall be disallowed from petitioner's claim. With reference to the amount ofP95,080.49 found by the ICPA to be erroneous VAT computation, the Court notes that input taxes in the amount of 1'17,300.60 represents petitioner's valid claim while the remaining amount ofP77,779.89 should be denied, detailed as follows: Exhibit Supplier's Name Input Tax Number June Input VAT on local purchases and importation of goods supported by valid VAT sales invoices and IEIRD 2394 PHILIPPINE VENDING CORP. I' 128.10 2395 PHILIPPINE VENDING CORP. 128.10 2396 PHILIPPINE VENDING CORP. 128.10 2397 PHILIPPINE VENDING CORP. 128.10 2398 PHILIPPINE VENDING CORP. 128.10 2399 PHILIPPINE VENDING CORP. 128.10 Subtotal - Second Quarter 2008 p 768.60 August 7676 Singapore Oxygen Air Liquide Pte Ltd I' 16,532.00 Subtotal- Third Quarter 2008 p 16,532.00 Total Allowed Input VAT- Second to Fourth Otrs of 2008 p 17,300.60 Input VAT on purchases of services with VAT ORs but the VAT was not separately shown 418 NMGRA LAW OFFICE I' 3,000.00 600.00 419 NMGRA LAW OFFICE

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 81!4 420 NMGRA LAW OFFICE 600.00 1887 AMTHER COOLING SYSTEM CO., INC. 6,259.71 1888 AMTHER COOLING SYSTEM CO., INC. 3,290.50 5311 CA LOGISTICS CORPORATION 6,325.00 5334 CA LOGISTICS CORPORATION 3,310.00 5347 CA LOGISTICS CORPORATION 5348 CA LOGISTICS CORPORATION 431.00 5473 CRD SECURITY SERVICES 36.00 167 CLEAR SOLUTION SALES & SERVICES INC. 2018 DHL EXPRESS (PHILS) CORP. 457.50 3,164.77 Input VAT on purchases of services supported by non-VAT official 1,425.2 I receipts 7,232.14 5606 F-OCW ENTERPRISES 5.76 17.03 5713 HEALTHYWAY MEDICAL CLINICS 28.54 5714 HEALTHYWAY MEDICAL CLINICS 28.62 28.80 5715 HEALTHYWAY MEDICAL CLINICS 32.50 40.13 5716 HEALTHYWAY MEDICAL CLINICS 40.72 80.20 5717 HEALTHYWAY MEDICAL CLINICS 83.18 115.99 5718 HEALTHYWAY MEDICAL CLINICS 371.07 637.56 5719 HEALTHYWAY MEDICAL CLINICS 1,411.92 1,740.12 5720 HEALTHYWAY MEDICAL CLINICS 3.60 5721 HEALTHYWAY MEDICAL CLINICS 5.04 21.77 5722 HEALTHYWAY MEDICAL CLINICS 40.18 5723 HEALTHYWAY MEDICAL CLINICS 3.96 3.96 5724 HEALTHYWAY MEDICAL CLINICS 6.05 6.84 5725 HEALTHYWAY MEDICAL CLINICS 7.92 11.02 5726 HEALTHYWAY MEDICAL CLINICS 11.91 12.24 5727 HEALTHYWAY MEDICAL CLINICS I 5.12 19.91 5728 HEALTHYWAY MEDICAL CLINICS 26.90 35.28 5729 HEALTHYWAY MEDICAL CLINICS 48.31 49.25 5730 HEALTHYWAY MEDICAL CLINICS 66.82 5731 HEALTHYWAY MEDICAL CLINICS 5732 HEALTHYWAY MEDICAL CLINICS 5733 HEALTHYWAY MEDICAL CLINICS 5734 HEALTHYWAY MEDICAL CLINICS 5735 HEALTHYWAY MEDICAL CLINICS 5736 HEALTHYWAY MEDICAL CLINICS 5737 HEALTHYWAY MEDICAL CLINICS 5738 HEALTHYWAY MEDICAL CLINICS 5739 HEALTHYWAY MEDICAL CLINICS 5740 HEALTHYWAY MEDICAL CLINICS 5741 HEALTHYWAY MEDICAL CLINICS 5742 HEALTHYWAY MEDICAL CLINICS 5743 HEALTHYWAY MEDICAL CLINICS 5744 HEALTHYWAY MEDICAL CLINICS 5745 HEALTHYWAY MEDICAL CLINICS 5746 HEALTHYWAY MEDICAL CLINICS

Decision Air Liquide Philippines, Inc. v. C/R CTA Case No. 8//4 5747 HEALTHYWAY MEDICAL CLINICS 86.42 5748 HEALTHYWAY MEDICAL CLINICS 87.98 5749 HEALTHYWAY MEDICAL CLINICS 94.26 5750 HEALTHYWAY MEDICAL CLINICS 119.16 5751 HEALTHYWAY MEDICAL CLINICS 123.79 5752 HEALTHYWAY MEDICAL CLINICS 188.64 5753 HEALTHYWAY MEDICAL CLINICS 216.16 5754 HEALTHYWAY MEDICAL CLINICS 1,265.04 5755 HEALTHYWAY MEDICAL CLINICS 5756 HEALTHYWAY MEDICAL CLINICS 3.60 5757 HEALTHYWAY MEDICAL CLINICS 4.39 5758 HEALTHYWAY MEDICAL CLINICS 7.92 5759 HEALTHYWAY MEDICAL CLINICS 21.17 5760 HEALTHYWAY MEDICAL CLINICS 33.55 5761 HEALTHYWAY MEDICAL CLINICS 41.54 5762 HEALTHYWAY MEDICAL CLINICS 48.69 5763 HEALTHYWAY MEDICAL CLINICS 81.36 5764 HEALTHYWAY MEDICAL CLINICS 93.29 5765 HEALTHYWAY MEDICAL CLINICS 99.93 5766 HEALTHYWAY MEDICAL CLINICS I67.59 5767 HEALTHYWAY MEDICAL CLINICS 268.19 5768 HEALTHYWAY MEDICAL CLINICS 284.48 5769 HEALTHYWAY MEDICAL CLINICS 410.68 5770 HEALTHYWAY MEDICAL CLINICS 424.71 5771 HEALTHYWAY MEDICAL CLINICS 634.42 5772 HEALTHYWAY MEDICAL CLINICS 635.67 5773 HEALTHYWAY MEDICAL CLINICS 1,937.52 5774 HEALTHYWAY MEDICAL CLINICS 2.88 5775 HEALTHYWAY MEDICAL CLINICS 3.96 5776 HEALTHYWAY MEDICAL CLINICS 7.92 5777 HEALTHYWAY MEDICAL CLINICS I2.89 5778 HEALTHYWAY MEDICAL CLINICS 14.54 5779 HEALTHYWAY MEDICAL CLINICS I5.84 5780 HEALTHYWAY MEDICAL CLINICS 34.89 5781 HEALTHYWAY MEDICAL CLINICS 44.50 5782 HEALTHYWAY MEDICAL CLINICS 76.90 5783 HEALTHYWAY MEDICAL CLINICS 81.40 5784 HEALTHYWAY MEDICAL CLINICS 84.IO 5785 HEALTHYWAY MEDICAL CLINICS 558.68 5786 HEALTHYWAY MEDICAL CLINICS 3.60 5787 HEALTHYWAY MEDICAL CLINICS 3.96 5788 HEALTHYWAY MEDICAL CLINICS 3.96 5789 HEALTHYWAY MEDICAL CLINICS 13.56 5790 HEALTHYWAY MEDICAL CLINICS 15.26 5791 HEALTHYWAY MEDICAL CLINICS 21.50 5792 HEALTHYWAY MEDICAL CLINICS 32.40 5793 HEALTHYWAY MEDICAL CLINICS 39.31 42.19

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8II4 5794 HEALTHYWAY MEDICAL CLINICS 73.87 5795 HEALTHYWAY MEDICAL CLINICS 102.77 5796 HEALTHYWAY MEDICAL CLINICS 150.17 5797 HEALTHYWAY MEDICAL CLINICS 765.19 5798 HEALTHYWAY MEDICAL CLINICS 5799 HEALTHYWAY MEDICAL CLINICS 6.48 5800 HEALTHYWAY MEDICAL CLINICS 11.76 5801 HEALTHYWAY MEDICAL CLINICS 18.35 5802 HEALTHYWAY MEDICAL CLINICS 3.60 17.28 Input VAT on urchases of2oods supported by non-VAT sales invoices 803.70 1365 Officeland Furniture House 1,530.00 1,020.00 1218 Go Direct Enterprise 543.09 1219 Go Direct Enterprise 620.23 1,622.40 1220 Go Direct Enterprise 1,537.84 64.29 1221 Go Direct Enterprise 8,485.71 5,221.61 1222 Go Direct Enterprise (352.50) 1223 Go Direct Enterprise 457.50 1224 Go Direct Enterprise 1,928.57 2,121.43 1225 Go Direct Enterprise 1,342.11 2239 Officeland Furniture House 77,779.89 95,080.49 Supporting credit memo/invoice/official receipt cannot be found from the records 1263 INTERNATIONAL HEAVY TRUCKS CENTER, INC. 2003 CRD SECURITY SERVICES Zero-rated purchases of 200ds 2498 Super Electric Heater Industries 2499 Super Electric Heater Industries Out of period claim 257 General Electric Philippines Inc. Disallowed Input VAT p Total Allowed and Disallowed Input VAT p In sum, input VAT disallowances per the ICPA report shall be adjusted to Pl7,386,412.25, computed as follows: Per JCPA report 2nd Quarter 3rd Quarter 4th Quarter Total 6,447,755.89 I ,859,259.96 9,155,708.95 17,462,724.80 Less: 45,941.80 47,210.37 Allowable Input VAT per this Court's verification Input VAT on purchases of 1,268.57 goods with valid invoices and within the period of claim

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 Input VAT on purchases of 11,801.58 11,801.58 services with valid official receipts and within the 768.60 16,532.00 57,743.38 17,300.60 period of claim 2,037.17 16,532.00 76,312.55 Input VAT on local purchases and importation of goods supported by valid VAT sales invoices and IEIRD Total Allowable Input VAT Adjusted Input VAT 6,445,718.72 1,842,727.96 9,097,965.57 17,386,412.25 Disallowances per !CPA report In addition to the foregoing adjusted disallowances, petitioner's claimed input taxes should further be decreased by P27,194,573.31 for the following reasons: 2nd Quarter 3rd Quarter 4th Quarter Total Input VAT on domestic 232,828.09 109,490.28 221,064.23 563,382.60 purchases of goods 66.54 66.54 supported by VAT invoices 1,169,702.37 3,126,404.16 1) but the VAT was not 46,071.22 7,876,476.80 1,760,148.68 4,342,177.75 separately indicated in 10,731,863.17 1,824,227. 96 20,368,488.65 violation of Section 44,716.12 113(B)(2)(a) of the NIRC of 48,155.83 1,917,099.91 1997, as amended Input VAT on domestic purchases of goods supported by documents 2) other VAT sales invoices in violation of Section 113(A)(l) of the NIRC of 1997, as amended Input VAT on domestic purchases of services supported by documents 3) other than VAT official receipts in violation of Section 113(A)(2) of the NIRC of 1997, as amended Input VAT on domestic purchases of services supported by VAT ORs but 4) the VAT was not separately shown in violation of Section 113(B)(2)(a) of the NIRC of 1997, as amended Without supporting VAT invoices/official receipts as 5) required under Section 113(A) of the NIRC of 1997, as amended

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 81/4 Understatement of input 3,357.86 3,357.86 6) VAT per summary lists vis- 11,058,984.85 9,203,743.43 6,931,845.03 27,194,573.31 32 a-vis the input VAT per returns Additional Input VAT Disallowances per Court's further verification Proceeding from the aforesaid disallowances, out of petitioner's reported input tax ofP63,295,675.18, only the amount ofP18,714,689.62, as computed below, represents petitioner's valid input tax: 2nd Quarter 3rd Quarter 4th Quarter Total Input VAT Per Returns 1'22,580,795.37 1'22,292,0 19.48 1'18,422,860.33 1'63,295,675.18 Less: Disallowances I' 6,445,718.72 I' !,842,727.96 I' 9,097,965.57 1'17,386,412.25 Per !CPA report, as adjusted 11,058,984.85 9,203,743.43 6,931,845.03 27,194,573.31 Per this Court's 1'17,504,703.57 1'11,046,471.39 1'16,029,810.60 1'44,580,985.56 further p 5,076,091.80 Pll,245,548.09 I' 2,393,049.73 PIS, 714,689.62 verification Total Disallowances Valid Input VAT Substantiated input tax is not sufficient to cover output tax. The amount of input tax carried-over from previous quarter cannot be applied against output tax for lack of supporting documents Considering that creditable/substantiated input taxes attributable to zero-rated sales may only be refunded if the same has not been applied against output tax, comparison of the amounts of creditable input taxes and that of output taxes for the period is necessary. The following table reflects the output taxes reported by petitioner in its Quarterly VAT Returns for the second to fourth quarters of taxable year 2008 and the afore-discussed substantiated input taxes for the same period, to wit: Output Tax 2nd Quarter 3rd Quarter 4th Quarter Total 1'8,601,519.35 I' 10,061,192.32 1'9,013,274.45 1'27,675,986.12 Less: Valid Input Tax Output Tax Still Due/ 5,076,091.80 II ,245,548.09 2,393,049.73 18,714,689.62 (Excess Input Tax) 1'3,525,427 .55 P(l,184,355.77) 1'6,620,224.72 p 8,961,296.50 As shown above, petitioner's substantiated input taxes for the second to fourth quarters of 2008 are not enough to cover its output taxes for the 32 See details per Annex B of this Decision.

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 same period. While petitioner reflected in its Quarterly VAT Return33 for the second quarter of 2008, the amount of P145,964,824.92 as "Input Tax Carried Over from Previous Quarter", the Court found that petitioner failed to present VAT invoices or receipts to prove the existence of such amount. Hence, the input tax carry-over of P145,964,824.92 cannot be validly applied against petitioner's output tax pursuant to Section 110(A)(1) in relation to Section 110(B) of the NIRC of 1997, as amended, which states: "SEC. 110. Tax Credits.- A. Creditable Input Tax.- (I) Any input tax evidenced by a VAT invoice or official receipt issued in accordance with Section 113 hereof on the following transactions shall be creditable against the output tax: XXX XXX XXX (B) Excess Output or Input Tax. - If at the end of any taxable quarter the output tax exceeds the input tax, the excess shall be paid by the VAT-registered person. If the input tax exceeds the output tax, the excess shall be carried over to the succeeding quarter or quarters." Considering that there is no excess input VAT which may be the subject of a claim for refund/tax credit certificate under Section 112(A) of the NIRC of 1997, as amended, petitioner's claim must be denied. WHEREFORE, premises considered, the Petition for Review 1s hereby DENIED for lack of merit. SO ORDERED. WE CONCUR: Presiding Justice � G.itJ; N. M~~ G~ ER~AP.UY CIELITO N. MINDARO-GRULLA Associate Justice Associate Justice 33 Exhibit "EE", line 20A.

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 81!4 CERTIFICATION Pursuant to Article VIII, Section 13 of the Constitution, it is hereby certified that the conclusions in the above decision were reached in consultation before the case was assigned to the writer of the o � �on of the Court. Presiding Justice

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 SCHEDULE OF SALES DENIED OF VAT ZERO-RATING ANNEX "A" FOR THE PERIOD APRIL I, 2008 TO DECEMBER 31, 2008 Exhibit Customer Name Curr Invoice Amt FX Rate Sales in Php No. I) Sales of goods with assigned exhibit numbers but the corresponding VAT zero-rated sales invoices cannot be found from the rei:ords (see Court's Resolution dated August 12, 2013, Docket, VoL 111, pp. 001397- 001403) April 2008 7735 AIR LIQUIDE PIPELTNE UTJLITES SERVICES USD 5,000.00 41.76 (ALPLUS) 41.76 (5,000.00) 208,780.00 7751 AIR LIQUID� PIPELINE UTILITES SERVICES USD 41.76 70,000_00 43.88 (208,780.00) (ALPLUS) 2,200.00 43.82 70,000.00 85,000.00 43.57 2,200.00 7798 ANALOG DEVICES GEN. TRIAS PHP 3,300.00 44.76 85,000.00 7799 [6,000.00 3,300.00 7845 ANALOG DEVICES GEN. TRIAS PHP - 16,000.00 7866 750.00 31,317.00 7876 CONTINENTAL TEMIC ELECTRONICS PHP 44.76 7990 200.00 44.76 200.00 PHILS. (3,270.00) 44.76 ()43,494 141 (59,011.54) 44.76 (59,011.54) FRANKE FOODSERVICE SYSTEMS PHILS PHP 44.76 1,448.72 44.76 63,482.91 INC 47,975.13 2,090,084.51 2,467,958.00 2,467,958.00 FRANKE FOODSERVICE SYSTEMS PHILS PHP 46,380.59 2,075,809.69 323,547.71 INC 323,547.71 200.00 200.00 LUZON ELECTRONICS TECHNOLOGY, INC USD 4,000.00 4,000.00 4,000.00 June 2008 4,000_00 4,000 00 (122,348.40) 4,000.00 8964 2PI MICROWAVE TECHNOLOGY, INC. PHP ( 122,348.40) 1,126,996.90 8965 AGC FLAT GLASS PHILS., INC. USD 1,126,996.90 45,236.57 8966 AGC FLAT GLASS PHILS., INC PHP 2,024,607.93 16,040.03 8967 AGC FLAT GLASS PHILS., INC USD 717,887.58 15,933.41 8968 AGC FLAT GLASS PHILS., INC USD 713,115.70 15,357.32 8969 AGC FLAT GLASS PHILS., TNC. PHP 687,332.21 1,537.72 68,822.20 8970 AGC FLAT GLASS PHILS., TNC. USD 1,749.60 78,305.10 8971 AGC FLAT GLASS PHIL$_, INC. PHP 8972 AGC FLAT GLASS PHILS., INC. PHP 8973 8974 AJCHI FORGING COMPANY OF ASIA, INC PHP 8975 8976 AICHI FORGING COMPANY OF ASIA, INC PHP AICHI FORGING COMPANY OF ASIA, TNC PHP AIR LIQUID� PIPELINE UTILJTES SERVICES PHP (ALPLUS) 8977 AIR LIQUID� PIPELINE UTILITES SERVICES PHP (ALPLUS) 8978 AIR LIQUID� PIPELINE UTILITES SERVICES USD (ALPLUS) 8979 AIR LIQUID� PIPELINE UTILITES SERVICES USD (ALPLUS) 8980 AIR LJQUIDE PIPELINE UTI LITES SERVICES USD (ALPLUS) 8981 AIR LIQUID� PIPELINE UTILITES SERVICES USD (ALPLUS) 8982 AIR LIQUID� PIPELINE UTILJTES SERVICES USD (ALPLUS) 8983 AIR LIQUID� PIPELINE UTIUTES SERVICES USD (ALPLUS)

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 8984 AIR LIQUID� PIPELINE UTILITES SERVICES USD 101,038.99 44.76 4,522,101.04 (ALPLUS) 44.76 8985 USD 1,093.56 48,943.37 AIR LIQUID� PIPELINE UTILITES SERVICES 44.76 8986 (ALPLUS) PHP 293,006.13 44.76 293,006.13 8987 AIR LIQUID� PIPELINE UTJLITES SERVICES PHP 2,368,240.43 - 2,368,240.43 (ALPLUS) 8988 PHP 3,733,096.51 3,733,096.51 AIR LIQUID� PIPELINE UTJLITES SERVICES 8989 (ALPLUS) USD 38,851.13 1,738,821.17 8990 AIR LIQUID� PIPELINE UTJLITES SERVICES USD 90.00 4,028.04 8991 PHP 400.00 400.00 8992 (ALPLUS) PHP 13,800.00 8993 PHP 20,700.00 13,800.00 8994 AIR LIQUID� PIPELINE UTILITES SERVICES PHP 20,700.00 20,700.00 8995 (ALPLUS) PHP (69,000.00) 20,700.00 8996 PHP 8,500.00 8997 AIR WATER PHILIPPINES, INC PHP 4,250.00 (69.000 00) 8998 AMI SEMICONDUCTOR PHILIPPINES, INC. PHP 8,500.00 8,500.00 8999 AMKOR ANAM ADVANCED PACKAGING, PHP 2,550.00 4,250.00 9000 INC.-P3 PHP 5,950.00 8,500.00 9001 AMKOR ANAM ADVANCED PACKAGING, PHP 8,500.00 2,550.00 9002 INC.-P3 PHP 8,500.00 5,950.00 9003 AMKOR ANAM ADVANCED PACKAGING, PHP 8,500.00 8,500 00 9004 1NC.-P3 PHP 12,750.00 8,500 00 9005 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 9006 PHP 8,500.00 12,750.00 9007 AMKOR ANAM TECHNOLOGY- PI 8,500.00 8,500.00 9008 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 9009 AMKOR ANAM TECHNOLOGY- PI 8,500.00 8,500.00 9010 AMKOR ANAM TECHNOLOGY- PI PHP 51,000.00 8,500.00 9011 AMKOR ANAM TECHNOLOGY- PI PHP 25,500.00 8,500.00 9012 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 51,000.00 9013 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 9014 AMKOR ANAM TECHNOLOGY- PI PHP 51,000.00 25,500.00 9015 AMKOR ANAM TECHNOLOGY- PI PHP 69,000.00 8,500.00 9016 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 9017 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 51,000.00 9018 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 9019 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 69,000.00 9020 AMKOR ANAM TECHNOLOGY- PI PHP 25,500.00 8,500.00 9021 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 9022 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 9023 AMKOR ANAM TECHNOLOGY- PI PHP 69,000.00 8,500 00 9024 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 25,500.00 9025 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 9026 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 9027 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 69,000.00 9028 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 9029 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 9030 AMKOR ANAM TECHNOLOGY- PI PHP 42,000.00 8,500.00 9031 AMKOR ANAM TECHNOLOGY- PI PHP 70,000.00 8,500.00 9032 AMKOR ANAM TECHNOLOGY- PI PHP 2,200.00 8,500.00 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 AMKOR ANAM TECHNOLOGY- PI PHP AMKOR ANAM TECHNOLOGY- PI 42,000.00 AMKOR ANAM TECHNOLOGY- PI 70,000.00 AMKOR ANAM TECHNOLOGY- PI 2,200.00 AMKOR ANAM TECHNOLOGY- PI AMKOR ANAM TECHNOLOGY- PI AMKOR ANAM TECHNOLOGY- PI AMKOR TECHNOLOGY PHILIPPINES INC. ANALOG DEVICES GEN. TRIAS ANALOG DEVICES GEN. TRIAS

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 9033 ANALOG DEVICES GEN. TRIAS PHP 5,040_00 43.82 5,040.00 9034 AUSTRIA MICROSYSTEMS PHILS. INC. PHP 7,000.00 7,000.00 9035 AUSTRIA MICROSYSTEMS PHILS. INC. PHP 7,000.00 7 ,000_00 9036 AUSTRIA MICROSYSTEMS PHILS. INC. PHP 21,000_00 21,000.00 9037 AUSTRIA MICROSYSTEMS PHILS. INC. PHP 21,000.00 21,000.00 9038 AUSTRIA MICROSYSTEMS PHILS. INC. PHP 7,000.00 7 ,000_00 9039 AUSTRIA MICROSYSTEMS PHILS. INC. PHP 7,000_00 7,000.00 9040 AUSTRIA MICROSYSTEMS PHILS. INC. PHP 7,000_00 7,000.00 9041 AUSTRIA MICROSYSTEMS PHILS. INC. PHP 14,000.00 14,000.00 9042 AUSTRIA MICROSYSTEMS PHILS. INC. PHP 7,000.00 7,000.00 9043 AUSTRIA MICROSYSTEMS PHILS. INC. PHP 7,000.00 7,000.00 9044 AUSTRIA MICROSYSTEMS PHILS. INC. PHP 14,000.00 14,000.00 9045 AUSTRIA MICROSYSTEMS PHILS. INC PHP 7,000.00 7 ,000_00 9046 AUSTRIA MICROSYSTEMS PHILS. INC. PHP 14,000.00 14,000.00 9047 AUSTRIA MICROSYSTEMS PHILS. INC. PHP 7,000.00 7,000.00 9048 AUSTRIA MICROSYSTEMS PHILS. INC. PHP 7,000.00 7 ,000_00 9049 AUSTRIA MICROSYSTEMS PHILS. INC. PHP 14,000.00 14,000.00 9050 AUSTRIA MICROSYSTEMS PHILS. INC. PHP 14,000.00 14,000.00 9051 AUSTRIA MICROSYSTEMS PHILS. INC PHP 7,000.00 7,000.00 9052 AUSTRIA MJCROSYSTEMS PHILS. INC. PHP 21,000.00 21,000.00 9053 AUSTRIA MICROSYSTEMS PHILS. INC. PHP 28,000.00 28,000_00 9054 AUSTRIA MICROSYSTEMS PHILS. INC. PHP 42,000.00 42,000_00 9055 AUSTRIA MJCROSYSTEMS PHILS. INC. PHP 21,000.00 21,000_00 9056 AUSTRIA MICROSYSTEMS PHILS. INC. PHP 21,000.00 21,000_00 9057 AUSTRIA MICROSYSTEMS PHILS. INC. PHP 28,000.00 28,000_00 9058 AUSTRIA MICROSYSTEMS PHILS. INC. PHP 21,000.00 21,000.00 9059 AUSTRIA MICROSYSTEMS PHILS. INC. PHP 7,000.00 7,000.00 9060 AUSTRIA MJCROSYSTEMS PHILS. INC. PHP 14,000.00 14,000.00 9061 AUSTRIA M!CROSYSTEMS PHILS. INC PHP 21,000.00 21,000.00 9062 AUSTRIA MICROSYSTEMS PHILS. INC. PHP 21,000.00 21,000.00 9063 AUSTRIA MICROSYSTEMS PHJLS. INC. PHP 21,000.00 21,000.00 9064 AUSTRIA MICROSYSTEMS PHILS. INC. PHP 10,000.00 10,000_00 9065 BELL ELECTRONICS CORPORATION PHP 20,000.00 20,000.00 9066 BELL ELECTRONICS CORPORATION PHP 2,400.00 2,400.00 9067 BELL ELECTRONICS CORPORATION PHP 57,968.54 57,968.54 9068 BELL ELECTRONICS CORPORATION PHP 480.00 9069 CAM MECHATRONJCS (PHILS) INC PHP 450.00 480.00 9070 CASTEM PHILIPPINES CORPORATION PHP II ,600.00 450.00 9071 CASTEM PHILIPPINES CORPORATION PHP 11,600.00 11,600.00 9072 CASTEM PHILIPPINES CORPORATION PHP 8,700.00 11,600.00 9073 CASTEM PHILIPPINES CORPORATION PHP 14,500.00 8,700.00 9074 CASTEM PHILIPPINES CORPORATION PHP 2,900.00 14,500.00 9075 CIRTEK ELECTRONICS CORPORATION PHP 25,000.00 2,900.00 9076 CIRTEK ELECTRONICS CORPORATION PHP 6,500.00 25,000.00 9077 CIRTEK ELECTRONICS CORPORATION PHP 45,600.00 6,500.00 9078 CIRTEK ELECTRONICS CORPORATION PHP 487,102.85 45,600.00 9079 CIRTEK ELECTRONICS CORPORATION PHP 4,910.00 487,102.85 9080 CONTINENTAL TEMIC ELECTRONICS 1,125.00 4,910.00 PHILS. USD 9081 CONTINENTAL TEMIC ELECTRONICS 17,000.00 49,297_50 PHILS. PHP 9082 CONTINENTAL TEMIC ELECTRONICS 25,500.00 17,000.00 PHILS. PHP 9083 CONTINENTAL TEMIC ELECTRONICS 25,500.00 25,500.00 PHILS. PHP 9084 CONTINENTAL TEMIC ELECTRONICS 85,000.00 25,500.00 PHILS. PHP 9085 CONTINENTAL TEMIC ELECTRONICS 85,000_00 85,000.00 PHILS. PHP 9086 CONTINENTAL TEMIC ELECTRONICS 1,483,598_47 85,000.00 PHILS. PHP 1,483,598.47

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8114 9087 CONTINENTAL TEMIC ELECTRONICS PHP 5,600.00 5,600.00 9088 2,500.00 9089 PHJLS. 9090 600.00 9091 CONTINENTAL TEMIC ELECTRONICS PHP 2,500.00 6,300.00 9092 !6,000.00 9093 PHJLS. 16,000.00 9094 6,300.00 9095 CPL PACKAGING, INC PHP 600.00 16,000.00 9096 6,300.00 6,300.00 9097 EIGHTECH TECTRON PHJLS., INC. PHP 16,000.00 16,000.00 9098 16,000.00 12,800.00 9099 EIGHTECH TECTRON PHILS., INC. PHP 6,300.00 12,800.00 9100 16,000.00 12,800.00 9101 EIGHTECH TECTRON PHILS., INC. PHP 6,300.00 I ,900.00 9102 16,000.00 9103 EIGHTECH TECTRON PHILS., INC PHP 12,800.00 950.00 9104 9,600.00 9105 EIGHTECH TECTRON PHILS., INC. PHP 9106 950.00 9107 EIGHTECH TECTRON PHILS., INC. PHP 9,600.00 9108 9,600.00 9109 EIGHTECH TECTRON PHILS., INC. PHP 9110 950.00 9111 FRANKE FOODSERVICE SYSTEMS PHILS PHP I ,900.00 9112 12,800.00 9113 INC 2,850.00 9114 10,000.00 9115 FRANKE FOODSERVICE SYSTEMS PHILS PHP 12,800.00 6,400.00 9ll6 6,400.00 9117 INC 9118 800.00 9119 FRANKE FOODSERVICE SYSTEMS PHILS PHP 12,800.00 12,800.00 9120 9,600.00 9121 INC 2,850.00 9122 9123 FRANKE FOODSERVICE SYSTEMS PHILS PHP 1,900.00 950.00 9124 1,500.00 9125 INC 13,200.00 9126 2,800.00 9127 FRANKE FOODSERVICE SYSTEMS PHJLS PHP 950.00 22,400.00 9128 12,800.00 9129 INC 12,800.00 9\30 9,600.00 9131 FRANKE FOODSERVICE SYSTEMS PHILS PHP 9,600.00 4,750.00 9132 1,500 00 9133 INC 57,265.25 9134 66,399.42 FRANKE FOODSERVICE SYSTEMS PHILS PHP 950.00 26,949.74 51,721.52 INC 45,672.46 23,410.71 FRANKE FOODSERVICE SYSTEMS PHILS PHP 9,600.00 55,443.04 51,662.84 INC FRANKE FOODSERVICE SYSTEMS PHILS PHP 9,600.00 INC FRANKE FOODSERVICE SYSTEMS PHJLS PHP 950.00 INC FRANKE FOODSERVICE SYSTEMS PHILS PHP I ,900.00 INC FRANKE FOODSERVICE SYSTEMS PHILS PHP 12,800,00 INC FRANKE FOODSERVICE SYSTEMS PHILS PHP 2,850.00 INC FRANKE FOODSERVICE SYSTEMS PHILS PHP 10,000.00 INC FRANKE FOODSERVICE SYSTEMS PHILS PHP 6,400.00 INC FRANKE FOODSERVICE SYSTEMS PHILS PHP 6,400.00 INC - FRANKE FOODSERVICE SYSTEMS PHILS PHP 800.00 INC FRANKE FOODSERVICE SYSTEMS PHILS PHP 12,800.00 INC FRANKE FOODSERVICE SYSTEMS PHILS PHP 9,600.00 INC FRANKE FOODSERVICE SYSTEMS PHILS PHP 2,850.00 INC FRANKE FOODSERVICE SYSTEMS PHILS PHP 950.00 INC FRANKE FOODSERVICE SYSTEMS PHILS PHP 1,500.00 INC FRANKE FOODSERVJCE SYSTEMS PHILS PHP 13,200.00 INC FRANKE FOODSERVICE SYSTEMS PHILS PHP 2,800.00 INC FRANKE FOODSERVICE SYSTEMS PHILS PHP 22,400.00 INC FRANKE FOODSERVICE SYSTEMS PHILS PHP 12,800.00 INC FRANKE FOODSERVICE SYSTEMS PHILS PHP 12,800.00 INC FRANKE FOODSERVICE SYSTEMS PHILS PHP 9,600.00 INC FRANKE FOODSERVJCE SYSTEMS PHJLS PHP 4,750.00 INC FRANKE FOODSERVICE SYSTEMS PHILS PHP 1,500.00 INC FUJIELASTOMERS MANILA CORP. PHP 57,265.25 66,399.42 FUJIELASTOMERS MANILA CORP. PHP 26,949.74 51,721.52 FUJIELASTOMERS MANILA CORP. PHP 45,672.46 23,410.71 FUJIELASTOMERS MANILA CORP PHP 55,443.04 51,662.84 FUJITSU TEN CORP. OF THE PHILIPPINES PHP FUJITSU TEN CORP. OF THE PHILIPPINES PHP FUJITSU TEN CORP. OF THE PHILIPPINES PHP FUJITSU TEN CORP. OF THE PHILIPPINES PHP

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 9135 FUJITSU TEN CORP. OF THE PHILIPPINES PHP 150,463.50 43.82 150,463.50 43.82 97,801.27 9\36 FUJITSU TEN CORP. OF THE PHILIPPINES PHP 97,801.27 43.70 84,612.79 9137 FUJITSU TEN CORP. OF THE PHILIPPINES PHP 84,612.79 44.07 60,061.44 9138 FUJITSU TEN CORP. OF THE PHILIPPINES PHP 60,061.44 44.07 76,165.36 9139 FUJITSU TEN CORP. OF THE PHILIPPINES PHP 76,165.36 44.42 50,842.51 9\40 FUJITSU TEN CORP. OF THE PHILIPPINES PHP 50,842.51 44.47 84,698.60 9141 FUJITSU TEN CORP. OF THE PHILIPPINES PHP 84,698.60 44.36 86,299.10 9142 FUJITSU TEN CORP. OF THE PHILIPPINES PHP 86,299.10 44.33 62,372.10 9!43 FUJITSU TEN CORP. OF THE PHILIPPINES PHP 62,372.10 44.42 47,907.60 9144 FUJITSU TEN CORP. OF THE PHILIPPINES PHP 47,907.60 44.41 56,498.00 9145 FUJITSU TEN CORP. OF THE PHILIPPINES PHP 56,498.00 44.64 45,352.26 9146 FUJITSU TEN CORP. OF THE PHILIPPINES PHP 45,352.26 44.46 52,776 92 9147 FUJITSU TEN CORP. OF THE PHILIPPINES PHP 52,776.92 44.76 48,023.40 9148 FUJITSU TEN CORP. OF THE PHILIPPINES PHP 48,023.40 45,850.92 9149 FUJITSU TEN CORP. OF THE PHILIPPINES PHP 45,850.92 62,636.36 9150 FUJITSU TEN CORP. OF THE PHILIPPINES PHP 62,636.36 38,268.24 9151 FUJITSU TEN CORP. OF THE PHILIPPINES PHP 38,268.24 57,575.74 9152 FUJITSU TEN CORP. OF THE PHILIPPINES PHP 57,575.74 53,331.03 9153 FUJITSU TEN CORP. OF THE PHILIPPINES PHP 53,331.03 56,019.18 9154 FUJITSU TEN CORP. OF THE PHILIPPINES PHP 56,019.18 42,346.73 9155 FUJITSU TEN CORP. OF THE PHILIPPINES PHP 42,346.73 52,463.70 9156 FUJITSU TEN CORP. OF THE PHILIPPINES PHP 52,463.70 45,765.24 9157 FUJITSU TEN CORP. OF THE PHILIPPINES PHP 45,765.24 50,946.55 9158 FUJITSU TEN CORP. OF THE PHILIPPINES PHP 50,946.55 26,796.00 9159 HERAEUS ELECTRONIC MATERIALS 26,796.00 PHILS., INC. PHP 22,968.00 9160 HERAEUS ELECTRONIC MATERIALS 22,968.00 PHILS., INC. PHP 26,796.00 9161 HERAEUS ELECTRONIC MATERIALS 26,796.00 PHJLS., INC. PHP 2,200.00 9162 HERAEUS ELECTRONIC MATERIALS 2,200.00 PHILS., INC. PHP 2,200.00 9163 HERAEUS ELECTRONIC MATERIALS 2,200.00 PHILS., INC. PHP 22,968.00 9164 HERAEUS ELECTRONIC MATERIALS 22,968.00 PHILS., INC. PHP 4,638,180.00 9165 HHIC-PHIL INC. 4,638,180.00 PHP 214,500.00 214,500.00 9166 HITACHI INDUSTRIAL MACHINERY PHILS 26,292.00 9167 PHP 600.00 23,540.54 9168 HOYA GLASS DISK PHILIPPINES, INC. 537.2 [ 17,142.24 9169 USD 392.28 17,148.91 9170 HOYA GLASS DISK PHILIPPINES, INC USD 389.12 24,676.23 9171 HOYA GLASS DISK PHILIPPINES, INC USD 559.92 18,821.60 9172 HOYA GLASS DISK PHILIPPINES, INC. USD 423.70 18,107 33 9173 HOYA GLASS DISK PHILIPPINES, INC USD 407.19 24,714.96 9174 HOYA GLASS DISK PHILIPPINES, INC USD 557. 12 \8,568.60 9\75 HOYA GLASS DISK PHILIPPINES, INC. USD 418.91 18,199.25 9176 HOYA GLASS DISK PHILIPPINES, INC. USD 409.69 26,700.44 9177 HOYA GLASS DISK PHILIPPINES, INC. USD 601.28 17,063.45 9!78 HOYA GLASS DISK PHILIPPINES, INC. USD 382.22 17,569.50 9179 HOYA GLASS DISK PHILIPPINES, INC. USD 395.14 27,235.37 9180 HOYA GLASS DISK PHILIPPINES, INC USD 608.53 4,500.00 9\81 HOYA GLASS DISK PHILIPPINES, INC. USD 4,500.00 5,200.00 9\82 HOYA GLASS DISK PHILIPPINES, INC. USD 5,200.00 9183 IBIDEN PHILIPPINES, INC. PHP 136,850.00 \36,850.00 IBIDEN PHILIPPINES, INC PHP 9184 IMASEN PHILIPPINE MANUFACTURING \05,300.00 105,300.00 CORP PHP 9185 INTEGRATED MICROELECTRONICS INC.� 9,000.00 9,000.00 JSAHAYA PHP 9186 3,320.00 3,320.00 INTEGRATED MICROELECTRONICS INC. - PHP ISAHAYA IOMNI PRECISION INC PHP

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8114 9187 IOMNI PRECISION INC. PHP 3,320.00 43.82 3,320.00 9188 IOMNI PRECISION INC. PHP 7,470.00 7,470.00 9189 TONICS EMS, INC. PLANT 2 PHP 15,000.00 - 15,000.00 9190 IONICS EMS, INC. PLANT 2 PHP 317,735.40 43.82 317,735.40 9!91 IONICS EMS, INC. PLANT 5 PHP 15,000.00 15,000.00 9192 TONICS EMS, INC. PLANT 5 PHP 1,209,509.34 1,209,509.34 9193 ISPL (PHIL.), INC. (FORMERLY ATEC) PHP 37,000.00 37,000.00 9194 ISPL (PHIL.), INC. (FORMERLY ATEC) PHP 406,030.90 406,030.90 9195 ISPL (PHIL.), INC. (FORMERLY ATEC) PHP 91,200.00 91,200.00 9!96 ISPL (PHIL.), INC. (FORMERLY ATEC) PHP 91,200.00 91,200.00 9197 ISPL (PHIL.), INC. (FORMERLY ATEC) PHP 91,200.00 9\,200.00 9198 ISPL (PHIL.), INC. (FORMERLY ATEC) PHP 91,200.00 91,200.00 9199 JU-YOUNG ELECTRONICS PHILS., INC. PHP 9200 KATOLEC PHILS. CORP 200.00 200.00 9201 KATOLEC PHILS. CORP. USD 900.00 39,438.00 370,763.72 9202 KEDICA PHILIPPINES CORPORATION PHP 370,763.72 9203 KOMYO PHIL. LOGISTIC SERVICE CORP 5,200.00 5,200.00 9204 KOMYO PHIL. LOGISTIC SERVICE CORP. PHP 9,217.20 9,217.20 9205 KOMYO PHIL. LOGISTIC SERVICE CORP. PHP 9,217.20 9,217.20 9206 KOMYO PHIL. LOGISTIC SERVICE CORP. PHP 9,217.20 9,217.20 9207 KOMYO PHIL. LOGISTIC SERVICE CORP PHP 9,217.20 9,217.20 9208 KOMYO PHIL. LOGISTIC SERVICE CORP. PHP 9,217.20 9,217.20 9209 KOMYO PHIL. LOGISTIC SERVICE CORP. PHP 9,217.20 9,217.20 9210 KOMYO PHIL. LOGISTIC SERVICE CORP. PHP 9,217.20 9,217.20 9211 KYOCERA KINSEKI PHILIPPINES, INC. PHP 9,217.20 9,217 20 9212 KYOCERA KINSEKI PHILIPPINES, INC. PHP 7,200.00 7,200 00 9213 KYOCERA KINSEKI PHILIPPINES, INC. PHP 10,010.00 9214 LAGUNA ELECTRONICS, INC. PHP I ,350.00 10,010.00 PHP 535,944.19 1,350.00 9215 LITTELFUSE PHILIPPINES, INC. PHP 9216 LITTELFUSE PHILIPPINES, INC 23,700.00 535,944.19 9217 LUZON ELECTRONICS TECHNOLOGY, INC PHP 6,600.00 23,700.00 9218 LUZON ELECTRONICS TECHNOLOGY, INC PHP 750.00 6,600.00 9219 LUZON ELECTRONICS TECHNOLOGY, INC 34,213.70 32,865.00 9220 LUZON ELECTRONICS TECHNOLOGY, INC USD 14,288.90 34,213.70 9221 LUZON ELECTRONICS TECHNOLOGY, INC 19,392.20 14,288.90 9222 MAENO GJKEN, INC. PHP 19,392.20 9223 MAENO GIKEN, INC PHP 24,458.40 24,458.40 9224 MAENO GJKEN, INC PHP 9,120.00 9,120 00 9225 MAENO GIKEN, INC. PHP 5,700.00 9226 MASUDA PHILIPPINES, INC. PHP 5,700.00 5,700.00 9227 MASUDA PHILIPPINES, INC. PHP 8,550.00 5,700.00 9228 MASUDA PHILIPPINES, INC PHP 14,865.40 8,550.00 9229 MASUDA PHILIPPINES, INC. PHP 2,880.00 14,865.40 9230 MASUDA PHILIPPINES, INC PHP 2,880.00 9231 MASUDA PHILIPPINES, INC PHP 29,730.80 29,730.80 9232 MASUDA PHILIPPINES, INC. PHP 14,865.40 14,865.40 9233 MASUDA PHILIPPINES, INC. PHP 9,600.00 9,600.00 9234 MASUDA PHILIPPINES, INC. PHP 9,600.00 9,600.00 9235 MASUDA PHILIPPINES, INC. PHP 6, 720.00 6, 720.00 9236 MASUDA PHILIPPINES, INC. PHP 14,400.00 14,400.00 9237 MASUDA PHILIPPINES, INC. PHP 9,600.00 9,600.00 9238 MASUDA PHILIPPINES, INC. PHP 9,600.00 9,600.00 9239 MASUDA PHILIPPINES, INC PHP 9,600.00 9,600.00 9240 MASUDA PHILIPPINES, INC PHP 11,892.32 11,892.32 9241 MASUDA PHILIPPINES, INC. PHP 9,600.00 9,600.00 PHP 23,784.64 23,784.64 PHP 9,600.00 9,600.00 PHP 29,730.80 29,730.80 PHP

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8!14 9242 MASUDA PHILIPPINES, INC. PHP 9,600.00 43.82 9,600.00 9243 MASUDA PHILIPPINES, INC. PHP 20,811.56 20,811.56 9244 MASUDA PHILIPPINES, INC. PHP 9,600.00 9245 MASUDA PHILIPPINES, INC. PHP 9,600.00 9246 MASUDA PHILIPPINES, INC. PHP 8,919.24 8,919.24 9247 MASUDA PHILIPPINES, INC. PHP 9,600.00 9,600.00 9248 MASUDA PHILIPPINES, INC. PHP 38,400.00 38,400.00 9249 MASUDA PHILIPPINES, INC. PHP 14,865.40 14,865.40 9250 MASUDA PHILIPPINES, INC. PHP 2,973.08 2,973.08 9251 MASUDA PHILIPPINES, INC. PHP 675.00 9252 MASUDA PHILIPPINES, INC. PHP 9,600.00 675.00 9253 MASUDA PHILIPPINES, INC. PHP 9,600.00 9,600.00 9254 MASUDA PHILIPPINES, INC. PHP I4,865.40 9,600.00 9255 MASUDA PHILIPPINES, INC. PHP 4,800.00 14,865.40 9256 MASUDA PHILIPPINES, INC. PHP 29,730.80 4,800.00 9257 MASUDA PHILIPPINES, INC. PHP 4,800.00 29,730.80 9258 MASUDA PHILIPPINES, INC PHP 11,892.32 4,800.00 9259 MASUDA PHILIPPINES, INC PHP 14,400.00 11,892.32 9260 MASUDA PHILIPPINES, INC PHP 9,600.00 14,400.00 9261 MASUDA PHILIPPINES, INC. PHP 9,600.00 9,600.00 9262 MASUDA PHILIPPINES, INC PHP 9,600.00 9,600.00 9263 MITSUBA MANUFACTURING BATANGAS PHP 9,600.00 9,600.00 CORP 32,000.00 9,600.00 9264 MME TECHNOLOGIES, INC. USD 32,000.00 9265 MME TECHNOLOGIES, INC PHP 500.00 9266 MME TECHNOLOGIES, INC 15,173.86 21,910.00 9267 MME TECHNOLOGIES, INC PHP 7,655.44 15,173.86 9268 MME TECHNOLOGIES, INC PHP 19,456.71 7,655.44 9269 MME TECHNOLOGIES, INC PHP 25,594.14 19,456.71 9270 MME TECHNOLOGIES, INC PHP 24,289.07 25,594.14 9271 MME TECHNOLOGIES, INC. PHP 19,418.88 24,289.07 9272 MME TECHNOLOGIES, INC PHP 8,994.83 19,418.88 9273 MME TECHNOLOGIES, INC PHP 21,663.33 8,994.83 9274 MME TECHNOLOGIES, INC PHP 20,855.38 21,663.33 9275 MME TECHNOLOGIES, INC PHP 13,185.38 20,855.38 9276 MME TECHNOLOGIES, INC PHP 13,398.97 13,185.38 9277 MME TECHNOLOGIES, INC PIIP 8,383.70 13,398.97 9278 MME TECHNOLOGIES, INC PHP 17,581.20 8,383 70 9279 MME TECHNOLOGIES, INC PHP 15,869.88 17,581.20 9280 MME TECHNOLOGIES, INC. PHP 16,195.66 15,869.88 9281 MME TECHNOLOGIES, INC PHP 12,716.60 16,195.66 9282 MME TECHNOLOGIES, INC PHP 18,961.28 12,716.60 9283 MME TECHNOLOGIES, INC PHP 3,033.16 18,961.28 9284 MME TECHNOLOGIES, INC PHP 15,654.73 3,033.16 9285 MME TECHNOLOGIES, INC PHP 17,106.70 15,654.73 9286 MME TECHNOLOGIES, INC PHP 16,859.96 17,106 70 9287 MME TECHNOLOGIES, INC PHP 21,770,06 16,859 96 9288 MME TECHNOLOGIES, INC PHP 17,874.87 21,770.06 9289 MSM MANILA, INC. PHP 15,822.69 17,874.87 9290 MSM MANILA, INC PHP 7,500.00 15,822.69 9291 MSM MANILA, INC PHP 7,500.00 7,500.00 9292 MSM MANILA, INC PHP 7,500.00 7,500.00 9293 MSM MANILA, INC. PHP 7,500.00 7,500.00 9294 NIDEC PHILIPPINES CORPORATION PHP 5,000.00 7,500.00 9295 NIDEC PHILIPPINES CORPORATTON PHP 13,827.60 5,000.00 9296 NIDEC PHILIPPINES CORPORATION PHP 7,900.00 13,827 60 9297 NIDEC PHILIPPINES CORPORATION PHP 13,827.60 7,900.00 PHP 15,800.00 13,827.60 I 5,800.00

Decision Air Liquide Philippines, Inc. v. CJR CTA Case No. 8114 9298 NIDEC PHILIPPINES CORPORATION PHP 27,655.20 27,655.20 7,900.00 9299 NIDEC PHILIPPINES CORPORATION PHP 7,900.00 13,827.60 27,655.20 9300 N!DEC PHILIPPINES CORPORATION PHP \3,827.60 27,655.20 27,655.20 9301 NIDEC PHILIPPINES CORPORATION PHP 27,655.20 13,827.60 7,900.00 9302 NIDEC PHILIPPINES CORPORATION PHP 27,655.20 7,900.00 7,900.00 9303 NIDEC PHILIPPINES CORPORATION PHP 27,655.20 7,900.00 13,827.60 9304 NIDEC PHILIPPINES CORPORATION PHP 13,827.60 15,800.00 55,310.40 9305 NIDEC PHILIPPINES CORPORATION PHP 7,900.00 47,400.00 13,827.60 9306 NIDEC PHILIPPINES CORPORATION PHP 7,900.00 15,800.00 13,827.60 9307 NIDEC PHILIPPINES CORPORATION PHP 7,900.00 31,600.00 31,600.00 9308 NIDEC PHILIPPINES CORPORATION PHP 7,900.00 \3,827.60 13,827.60 9309 NIDEC PHILIPPINES CORPORATION PHP 13,827.60 7,000.00 13,827.60 93IO NIDEC PHILIPPINES CORPORATION PHP 15,800.00 7,900.00 7,900.00 9311 NIDEC PHILIPPINES CORPORATION PHP 55,310.40 7,900.00 7,900.00 9312 NIDEC PHILIPPINES CORPORATION PHP 47,400.00 - 13,827.60 13,827 60 9313 NlOEC PHILIPPINES CORPORATION PHP 13,827.60 1,158.16 2,316.32 9314 NIDEC PHILIPPINES CORPORATION PHP 15,800.00 13,827.60 7,900.00 9315 NIDEC PHILIPPINES CORPORATION PHP \3,827.60 7,900.00 5,400.00 9316 NIDEC PHILIPPINES CORPORATION PHP 31,600.00 18,500.00 9317 NIDEC PHILIPPINES CORPORATION PHP 31,600.00 18,500.00 9318 NIDEC PHILIPPINES CORPORATION PHP 13,827.60 5,000.00 9319 NIDEC PHILIPPINES CORPORATION PHP 13,827.60 4,500.00 9320 NIDEC PHILIPPINES CORPORATION PHP 7,000.00 18,500.00 9321 NIDEC PHILIPPINES CORPORATION PHP 13,827.60 3,500.00 9322 NlOEC PHILIPPINES CORPORATION PHP 7,900.00 10,400,00 6,000.00 9323 NIDEC PHILIPPINES CORPORATION PHP 7,900.00 18,000.00 9324 NIDEC PHILIPPINES CORPORATION PHP 7,900.00 700.00 9325 NIDEC PHILIPPINES CORPORATION PHP 7,900.00 798,000.00 65,000.00 9326 NIDEC PHILIPPINES CORPORATION PHP 13,827.60 40,345 96 19,645.52 9327 NIDEC PHILIPPINES CORPORATION PHP 13,827.60 9328 NIDEC PHILIPPINES CORPORATION PHP 1,158.16 9329 NIDEC PHILIPPINES CORPORATION PHP 2,316.32 9330 NIDEC PHILIPPINES CORPORATION PHP \3,827.60 9331 NIDEC PHILIPPINES CORPORATION PHP 7,900.00 9332 NIDEC PHILIPPINES CORPORATION PHP 7,900.00 9339 NIKKO METALS PHILS. INC.(FORMER PHP 5,400.00 NIKKO MATERIALS) 9340 NIKKO METALS PHILS. INC.(FORMER PHP 18,500.00 NIKKO MATERIALS) 9341 NIKKO METALS PHILS. INC.{FORMER PHP 18,500.00 NIKKO MATERIALS) 9342 NIKKO METALS PHILS. JNC.(FORMER PHP 5,000.00 NIKKO MATERIALS) 9343 NIKKO METALS PHILS. INC.(FORMER PHP 4,500.00 NIKKO MATERIALS) 9344 NIKKO METALS PHILS. INC.(FORMER PHP 18,500.00 NIKKO MATERIALS) 9345 NSG MICRO OPTICS PHILS., INC PHP 3,500.00 9346 NXP SEMICONDUCTORS PHILIPPINES INC. PHP I 0,400.00 9347 NXP SEMICONDUCTORS PHILIPPINES INC. PHP 6,000.00 9348 NXP SEMICONDUCTORS PHILIPPINES INC PHP 18,000.00 9349 ON SEMICONDUCTOR PHJLS, INC. PHP 700.00 9350 ON SEMICONDUCTOR PHILS., INC. PHP 798,000.00 - 9351 ON SEMICONDUCTOR PHILS., INC PHP 65,000.00 9352 ON SEMICONDUCTOR PHILS., INC. 9353 ON SEMICONDUCTOR PHJLS., INC. PHP 40,345.96 PHP 19,645.52

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8II4 9354 ON SEMICONDUCTOR PHILS., INC. PHP 23,507.21 44.07 23,507.21 9355 ON SEMICONDUCTOR PHILS., INC. PHP 28,882.26 44.07 28,882.26 9356 ON SEMICONDUCTOR PHILS., INC. PHP 40,095.28 40,095.28 9357 ON SEMICONDUCTOR PHILS, INC. PHP 22,657.04 - 22,657 04 9358 ON SEMICONDUCTOR PHILS., INC. PHP 23,115.07 23,Il5.07 9359 ON SEMICONDUCTOR PHILS., INC. PHP 18,546.05 43.82 18,546.05 9360 ON SEMICONDUCTOR PHILS., INC PHP 29,247.56 29,247.56 9361 ON SEMICONDUCTOR PHILS., INC PHP 35,767.10 35,767.10 9362 ON SEMICONDUCTOR PHILS., INC. PHP 36,084.78 36,084.78 9363 ON SEMICONDUCTOR PHILS., INC. PHP 28,390.33 28,390.33 9364 ON SEMICONDUCTOR PHILS., INC PHP 21,807.07 21,807.07 9365 ON SEMICONDUCTOR PHILS., INC. PHP 34,411.29 34,411.29 9366 ON SEMICONDUCTOR PHILS., INC. PHP 16,753.47 16,753.47 9367 ON SEMICONDUCTOR PHILS., INC. PHP 15,849.63 15,849.63 9368 ON SEMICONDUCTOR PHILS., INC. PHP 35,063.45 35,063.45 9369 ON SEMICONDUCTOR PHILS., INC. PHP 42,029.40 42,029.40 9370 ON SEMICONDUCTOR PHILS., INC PHP 21,550.62 21,550.62 9371 ON SEMICONDUCTOR PHILS., INC. PHP 31,689.22 31,689.22 9372 ON SEMICONDUCTOR PHILS., INC. PHP 28,953.93 28,953.93 9373 ON SEMICONDUCTOR PHILS., INC. PHP 44,942.32 44,942.32 9374 ON SEMICONDUCTOR PHILS., INC. PHP 35,671.78 35,671.78 9375 ON SEMICONDUCTOR PHILS., INC PHP I 5,330.46 15,330.46 9376 ON SEMICONDUCTOR PHILS., INC. PHP 76,975.96 76,975.96 9377 ON SEMICONDUCTOR PHILS., INC. PHP 74,909.63 74,909.63 9378 ON SEMICONDUCTOR PHILS., INC. PHP 27,349.21 27,349.21 9379 ON SEMICONDUCTOR PHILS., INC. PHP 62,567.43 62,567.43 9380 ON SEMICONDUCTOR PHILS., INC PHP 33,074.55 33,074.55 9381 ON SEMICONDUCTOR PHILS., INC PHP 261,889.63 261,889.63 9382 OPTODEV INC USD 8,262.40 364,132.23 9383 OPTODEV INC USD 16,524.80 728,264.46 9384 OPTODEV INC. PHP 109,179.00 \09,179.00 9385 ORIENT SEMICONDUCTOR ELECTRONICS PHP 24,000.00 24,000.00 9386 ORIENT SEMICONDUCTOR ELECTRONICS PHP 2,900.00 2,900.00 9387 ORIENT SEMICONDUCTOR ELECTRONICS PHP 11,000.00 II ,000.00 9388 ORIENT SEMICONDUCTOR ELECTRONICS PHP 11,000.00 11,000.00 9389 ORIENT SEMICONDUCTOR ELECTRONICS PHP 4,500.00 4,500.00 9390 ORIENT SEMICONDUCTOR ELECTRONICS PHP 385,072.02 385,072.02 9391 ORIENT SEMICONDUCTOR ELECTRONICS PHP 2,670.00 2,670.00 9392 PASAR PHP 21,000.00 9393 PASAR PHP 21,000.00 21,000.00 9394 PASAR PHP 39,000.00 21,000 00 9395 PASAR PHP 29,400.00 39,000.00 9396 PASAR PHP 39,000.00 29,400.00 9397 PASAR PHP 23,400.00 39,000.00 9398 PASAR PHP 23,400.00 9399 PHILIPPINE TOE! CHEMICAL PHP 1,000.00 CORPORATION 18,000 00 1,000.00 9400 PHILIPPINE TOEI CHEMICAL PHP 18,000.00 CORPORATION 197,337.90 9401 PRICON MICROELECTRONICS, INC USD 197,337.90 9402 PRJCON MICROELECTRONICS, INC PHP 600.00 26,292.00 9403 PRJCON MICROELECTRONICS, INC PHP 29,866.26 29,866.26 9404 PR!CON MICROELECTRONICS, INC PHP 50,027.51 50,027.51 9405 PRJCON MICROELECTRONICS, INC PHP 54,136.08 54,136.08 9406 PRJCON MICROELECTRONICS, INC PHP 18,947.24 18,947.24 9407 PRJCON MICROELECTRONICS, INC PHP 27,016.15 27,016.15 30,119.60 30,119.60

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8/l4 9408 PRICON MICROELECTRONICS, INC PHP 47,846.41 44.76 47,846.41 9409 PHP 53,604.71 44.76 53,604.71 9410 PRJ CON MICROELECTRONICS, INC PHP 50,707.87 50,707.87 9411 PHP 55,377.52 44.76 55,377 52 9412 PRJ CON MICROELECTRONICS, INC PHP 53,695_72 44.76 53,695_72 9413 PHP 65,463.01 65,463.01 9414 PRJCON MICROELECTRONICS, INC PHP 56,525.11 56,525.11 9415 PHP 45,509.32 45,509.32 9416 PRJCON MICROELECTRONICS, INC PHP 51,476.12 51,476.12 9417 PHP 16,740.04 16,740.04 9418 PRICON MICROELECTRONICS, INC PHP 41,658.72 41,658.72 94\9 PHP 37,456.96 37,456.96 9420 PRICON MICROELECTRONICS, INC PHP 40,363.27 40,363.27 9421 PHP 48,245.91 48,245.91 9422 PRJ CON MICROELECTRONICS, INC PHP 41,458_54 41,458.54 9423 PHP 42,531.12 42,531.12 9424 PRICON MICROELECTRONICS, INC PHP 38,798.20 38,798.20 9425 PHP 24,451.55 24,451.55 9426 PRICON MICROELECTRONICS, INC PHP 23,851.88 23,85 1_88 9427 USD 13,463.80 9428 PRICON MICROELECTRONICS, INC PHP 6,000_00 602,585.83 9429 USD 14,220.00 6,000.00 9430 PRJ CON MICROELECTRONICS, INC 9,000.00 9431 PHP 8,100_00 636,430.32 9432 PRICON MICROELECTRONICS, INC PHP 3,000.00 9,000.00 9433 PHP 44,677.64 8,100.00 9434 PRICON MICROELECTRONICS, INC USD 3,000_00 94.15 USD 540.00 9436 PRICON MICROELECTRONICS, INC PHP 6,000_00 I ,999,592.45 9437 PHP 27,500_00 24,168.24 9438 PRICON MICROELECTRONICS, INC PHP 14,500.00 6,000.00 9439 PHP 4,000,00 27,500.00 9440 PRICON MICROELECTRONICS, INC PHP 14,500.00 14,500.00 9441 42,066.55 4,000.00 9442 PRICON MICROELECTRONICS, INC PHP 14,500_00 14,500.00 9443 PHP 14,500_00 42,066 55 9444 PRICON MICROELECTRONICS, INC PHP 14,500.00 14,500.00 9445 PHP 14,500.00 14,500.00 9446 PSI TECHNOLOGIES, INC. 33,300.08 14,500.00 9447 PHP 14,500.00 14,500_00 9448 PSI TECHNOLOGIES, INC. PHP 29,000.00 33,300 08 9449 PHP 14,500.00 14,500.00 9450 PSI TECHNOLOGIES, INC PHP 14,500.00 29,000 00 9451 PHP 47,764.80 14,500_00 9452 PSI TECHNOLOGIES, INC PHP 14,500.00 14,500.00 9453 PHP 30,926.03 47,764_80 9454 PSI TECHNOLOGIES, INC. 14,500.00 14,500_00 9455 PHP 14,500.00 30,926.03 9456 PSI TECHNOLOGIES, INC PHP 14,500.00 14,500.00 9457 PHP 4,000.00 14,500.00 PSI TECHNOLOGIES, INC. PHP 31,041.16 14,500.00 PHP 4,000.00 PSI TECHNOLOGIES, INC PHP 31,041 16 SAMSUNG ELECTRO-MECHANIC PHP PHILIPPINES SAMSUNG ELECTRO-MECHANIC PHILIPPINES SAMSUNG ELECTRO-MECHANIC PHILIPPINES SAMSUNG ELECTRO-MECHANIC PHILIPPINES SAMSUNG ELECTRO-MECHANIC PHILIPPINES SAMSUNG ELECTRO-MECHANIC PHILIPPINES SAMSUNG ELECTRO-MECHANIC PHILIPPINES SAMSUNG ELECTRO-MECHANIC PHILIPPINES SAMSUNG ELECTRO-MECHANIC PHILIPPINES SAMSUNG ELECTRO-MECHANIC PHILIPPINES SAMSUNG ELECTRO-MECHANIC PHILIPPINES SAMSUNG ELECTRO-MECHANIC PHILIPPINES SAMSUNG ELECTRO-MECHANIC PHILIPPINES SAMSUNG ELECTRO-MECHANIC PHILIPPINES SAMSUNG ELECTRO-MECHANIC PHILIPPINES SAM SUNG ELECTRO-MECHANIC PHILIPPINES SAMSUNG ELECTRO-MECHANIC PHILIPPINES SAMSUNG ELECTRO-MECHANIC PHILIPPINES -AMSUNG ELECTRO-MECHANIC PHILIPPINES SAMSUNG ELECTRO-MECHANIC PHILIPPINES SAMSUNG ELECTRO-MECHANIC PHILIPPINES SAMSUNG ELECTRO-MECHANIC PHILIPPINES SAMSUNG ELECTRO-MECHANIC

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8l/4 9458 ~~LEC PHP 29,000.00 29,000.00 9459 PHIL PHP 14,500.00 14,500.00 14,500.00 9460 PHILIPPINES PHP 14,500.00 14,500.00 9461 ~~:~~~~:~ PHP 14,500.00 14,500 00 9462 ""'' ;,;mJc~LEC PHP 14,500 00 4,000.00 9463 ~ PHP 4,000.00 39,05235 9464 ~~~~~~:.~-~" '~ PHP 39,052.35 14,500 00 9465 p; DP"~"~LEC PHP 14,500 00 PHP ''�"'" 9466 PHILIPPINES :LUZON 25,138" 9467 SAN PHP 38,500 00 38,500 00 9468 ~ .LUZON PHP 37,470.00 37,47000 9469 SANRr 1uREAl'", eM" "v"~ PHP 32,670 00 - 32,670 00 9470 - 9471 MNK> mJ GREAT I "VNAL PHP 22,500.00 - 22,500.00 9472 PHP 1,500.00 1,500.00 9473 on""""JGREAT """'' PHP 7,500.00 - 7,500.00 9474 SANRITSU GREAT'","""", �vnnc PHP 9475 SANRilSU GREAT"""'"'" "vNnc PHI' 12,000.00 - 12,000.00 9476 SANRITSU uREAl '" oCKNft o>V.,AL PHP 10,500.00 - 10,500.00 9477 PHP 1,500.00 9478 JGREAo PHP 10,500.00 - I ,500.00 9479 PHP 16,500.00 10,500.00 94.0 on""""u """'' PHP 18,700.00 - 16,500.00 9481 om >mv & : PHP 6,500.00 18,700.00 ; (PHILS), INC. USD 6,500.00 44.76 6,500.00 9482 7,830.00 6,500.00 SHI MFG. & : ; (PHILS.), INC PHP - '"' 180,971.24 - 1<0 4JQAR SHI M>li & ScK' ocd (PHILS.), INC. PHP 9484 PHP 10,340.00 - 180,971.24 9485 SHI MFG & ScK' ocd (PHILS.), INC PHP 5,500.00 10,340.00 9486 PHP 16,000.00 - 5,500.00 94'7 SHIMFG &: ; (PHIL$.), INC. PHP 10,400.00 16,000 00 9488 PHP 10,400.00 - 10,400 00 9489 <ES CORP PHP 10,400.00 - 9490 PHP 16,000.00 10,400 uu 9491 'IC PHILS, INC. PHP 13,000.00 - 9492 PHP 10,400.00 10,400 00 9493 SHOWA ALUMJNI , PHILS.C CORP. PHP 13,000.00 - 16,000.00 9494 PHP 16,000.00 13,000.00 9495 1 Mfu., PHILS.C LURP. PHP 10,400 00 - I 0,400.00 9496 PHP 6,500.00 13,000.00 9497 SHOW A, 1 MFu, PHILS.C CURP. PHP 16,000.00 - 16,000.00 9498 PHP 52,000.00 - 10,400.00 9499 SHOWA, 1 MFG, PHILS.C CORP. PHP 65,000.00 6,500.00 9500 PHP 20,800.00 - 16,000.00 9501 SHOWA. 1 MFG., PHILS C CORP. PHP 2,550 00 52,000.00 9502 USD 600.00 - 65,000 00 SHOWA. 1 MFG, PHILS.C CORP. 9,500.00 - 20,800.00 9503 PHP - 2,550.00 9504 SHOW A I MFu., PHILS.C CURP. PHP 18,000.00 309,317 19 44.33 600 00 9505 SHUWA I MFu, PHILS C CURP. USD 3,641.82 - 421,097.00 9506 1 MFG. PHILS.C CORP. PHP 18,000.00 9507 PHP 8,150.00 44.76 1 MFG, PHILS.C CORP. 220,151.Ml '"""�'0 I'�' 001" SHOWA, 1 MFG, PHILS.C CORP. 8,150.00 SHOWA 1 MFG., PHJLS.C CORP. 220,151.82 SHOWA ;cURP. :CORP. SHOW A 1 MFG., PHILS.C CORP TANNI TANNI TEAL PACIFIC LLC TEAM PACIFIC �v� TEAM PACJFIC I EAM PACIFIC TEAM PACIFIC TEAM PACIFIC

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 Page 39 of /49 9508 TEAM PACIFIC CORPORATION USD 3,523.85 44.76 157,713_43 9509 6,900.00 6,900.00 9510 TECHNOL EIGHT PHILIPPINES CORP. PHP 6,900_00 . 6,900.00 9511 PHP 2,960_00 2,960.00 9512 TECHNOL EIGHT PHILIPPINES CORP PHP 3,700.00 43.82 3,700.00 9513 PHP 14,000.00 14,000_00 9514 TECHNOL EIGHT PHILIPPINES CORP. PHP 1,540,198.00 . 9515 PHP 7,500.00 1,540,198.00 9516 TECHNOL EIGHT PHILIPPINES CORP. 2,500.00 7,500.00 9517 PHP 38,250.00 2,500.00 9518 TEMIC AUTOMOTIVE PHILIPPINES PHP 6,300.00 38,250.00 9519 PHP 50,000.00 6,300.00 9520 TEMIC AUTOMOTIVE PHILIPPINES PHP 2,400.00 50,000.00 9521 PHP 456,523.27 2,400.00 9522 TEMIC AUTOMOTIVE PHILIPPINES PHP 22,400.00 9523 PHP 456,523.27 9524 TEMIC AUTOMOTIVE PHILIPPINES 600_00 22,400.00 9525 PHP 13,500.00 26,292.00 9526 TOKYO STEEL PHILIPPINES CORP 352,430.00 13,500_00 9527 USD 31,000.00 9528 TOKYO STEEL PHILIPPINES CORP 15,500.00 352,430.00 9529 PHP 15,500.00 31,000.00 9530 TONG HSING PHP 15,500.00 15,500.00 9531 31,000.00 15,500_00 9532 TONGHSING PHP 15,500.00 15,500.00 9533 PHP 15,500.00 31,000.00 9534 TST, INC. PHP 15,500.00 15,500.00 9535 PHP 15,500.00 15,500_00 9536 TST, INC PHP 31,000.00 15,500.00 9537 PHP 31,000.00 15,500.00 9538 TST, INC. (ACP Test Company Inc.) PHP 31,000.00 31,000.00 9539 PHP 31,000.00 31,000_00 9540 VISHAY PHILIPPINES, INC. PHP 31,000_00 31,000.00 PHP 190,000.00 31,000_00 9541 VJSHAY PHILIPPINES, INC PHP 26,400.00 31,000.00 9542 PHP 9543 YKY PARTS CORPORATION PHP 26,400.00 [ 90,000.00 9544 PHP 26,400.00 26,400.00 9545 YKY PARTS CORPORATION PHP 44,000.00 26,400_00 9546 26,400.00 9547 YKY PARTS CORPORATION PHP 26,400.00 26,400.00 35,200.00 44,000 00 9548 YKY PARTS CORPORATION PHP 26,400.00 9549 8,800.00 26,400_00 9550 YKY PARTS CORPORATION PHP 17,600.00 9551 PHP 26,400.00 35,200_00 YKY PARTS CORPORATION 26,400.00 8,800.00 9552 PHP 26,400_00 9553 YKY PARTS CORPORATION 17,600.00 9554 PHP 17,600.00 26,400.00 9555 YKY PARTS CORPORATION 3,355.00 26,400.00 9556 PHP 26,400.00 9557 YKY PARTS CORPORATION 17,600.00 26,400.00 PHP 671.00 17,600.00 YKY PARTS CORPORATION PHP 3,355.00 YKY PARTS CORPORATION 26,400.00 PHP 17,600.00 YKY PARTS CORPORATION PHP 671.00 YKY PARTS CORPORATION PHP YKY PARTS CORPORATION PHP YOKOHAMA TIRE PHILIPPINES INC. PHP YUTAKA MANUFACTURING PHILIPPINES INC PHP YUTAKA MANUFACTURJNG PHILIPPINES INC PHP YUTAKA MANUFACTURING PHILIPPINES INC PHP YUTAKA MANUFACTURING PHILIPPINES INC YUTAKA MANUFACTURING PHILIPPINES INC YUTAKA MANUFACTURING PHILIPPINES INC YUTAKA MANUFACTURJNG PHILIPPINES INC YUTAKA MANUFACTURING PHILIPPINES INC YUTAKA MANUFACTURING PHILIPPINES INC YUTAKA MANUFACTURING PHILIPPINES INC YUTAKA MANUFACTURING PHILIPPINES INC YUTAKA MANUFACTURING PHILIPPINES INC YUTAKA MANUFACTURING PHILIPPINES INC YUTAKA MANUFACTURING PHILIPPINES INC YUTAKA MANUFACTURING PHILIPPINES INC YUTAKA MANUFACTURING PHILIPPINES INC YUTAKA MANUFACTURING PHILIPPINES INC

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8114 9558 YUT AKA MANUFACTURING PHILIPPINES PHP 35,200.00 35,200_00 PHP 17,600.00 17,600.00 INC PHP 17,600.00 17,600.00 PHP 17,600.00 17,600.00 9559 YUTAKA MANUFACTURING PHILIPPINES PHP 26,400.00 26,400.00 PHP 17,600.00 17,600.00 INC PHP 26,400.00 26,400.00 PHP 2,500.00 2,500.00 9560 YUTAKA MANUFACTURING PHILIPPINES 56,653,534.88 I 798,000.00 INC 798,000 00 PHP 18,700.00 \8,700.00 9561 YUTAKA MANUFACTURING PHILIPPINES 816,700.00 PHP I 70,000_00 INC I 2,200.00 70,000.00 2,200.00 9562 YUT AKA MANUFACTURING PHILIPPINES PHP 29,730.80 PHP 715,783.00 29,730.80 INC PHP 715,783.00 PHP 1,448.72 70,813 43 9563 YUT AKA MANUFACTURING PHILIPPINES 750.00 36,660.00 USD 18,700.00 INC USD 18,700_00 190,000.00 PHP 190,000.00 1,133,887.23 9564 YUTAKA MANUFACTURING PHILIPPINES PHP 58,604,122.11 INC I 600,000.00 9565 YUTAKA MANUFACTURING PHILIPPINES 25,053.60 INC 566,690.61 30,800.00 Subtotal- Second Quarter 2008 190,000.00 25,336.20 July 2008 481,924.52 22,400.00 9970 ON SEMICONDUCTOR PHILS., INC 190,000.00 352,800 00 September 2008 2,485,004.93 11434 SH! MFG. & SERVICES (PHJLS.), INC. - 17,200.00 26,937.60 Subtotal- Third Quarter 2008 - 32,200.00 October 2008 48.88 48.88 11590 ANALOG DEVICES GEN. TRIAS - 11591 ANALOG DEVICES GEN. TRIAS 11843 MASUDA PHILIPPINES, INC. 11967 ON SEMICONDUCTOR PHILS., INC. December 2008 12785 AGC FLAT GLASS PHILS., INC. 12983 LUZON ELECTRONICS TECHNOLOGY, INC 13187 SHI MFG. & SERVICES (PHILS.), INC \3240 YOKOHAMA TIRE PHILIPPINES INC Subtotal- Fourth Quarter 2008 Total- Second to Fourth Quarters of2008 2) Sales of goods to entities which are not registered with PEZA, SBMA or HOI April2008 7835 CARDINAL MRI CENTER, INC. PHP 600,000.00 USD 600.00 8317 TST, INC. PHP 41.76 8318 TST, INC. PHP 566,690.61 42.23 PHP 30,800.00 8319 TST, INC. 190,000.00 8344 YOKOHAMA TIRE PHILIPPINES INC. USD PHP 600_00 May 2008 TST, INC PHP 481,924.52 8915 TST, INC PHP 8916 PHP 22,400.00 190,000.00 8917 TST, INC. Pf!P 352,800.00 8935 YOKOHAMA TIRE PHILIPPINES INC. USD PHP 8936 YOKOHAMA TIRE PHILIPPINES JNC. Subtotal - Second Quarter 2008 July 2008 CRL ENVIRONMENTAL CORPORATION 17,200.00 44.90 9718 TST, INC. 600.00 10147 TST, INC. 10148 32,200.00

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 10149 TST, INC. PHP 591,107.48 PHP 22,400.00 10150 TST, INC. PHP (22,400.00) 591,107.48 10151 TST, INC. PHP \90,000.00 22,400.00 PHP 359,660.00 10180 YOKOHAMA TIRE PHILIPPINES INC. (22,400.00)_ PHP 39,700.00 190,000.00 10181 YOKOHAMA TIRE PHILIPPINES INC PHP 68,727.00 359,660.00 PHP 68,727.00 August2008 PHP 68,727.00 39,700.00 PHP 589,640.22 68,727.00 10358 CRL ENVIRONMENTAL CORPORATION PHP 69,000.00 68,727.00 USD 68,727.00 10359 EUROWOOD PRODUCTS & TECHNIQUE PHP 600.00 10360 MFG.C 190,000.00 589,640.22 10361 EUROWOOD PRODUCTS & TECHNIQUE PHP 69,000.00 10773 MFG.C PHP 22,500.00 26,526.00 EUROWOOD PRODUCTS & TECHNIQUE PHP 68,727.00 MFG.C PHP 68,727.00 190,000.00 TST, INC. PHP 91,636.00 PHP 600,232.99 22,500.00 10774 TST, INC. USD 69,000.00 44.21 68,727.00 10775 TST, INC PHP 45.86 68,727.00 10790 YOKOHAMA TIRE PHILIPPINES INC 600.00 91,636.00 PHP 190,000.00 September 2008 PHP 600,232.99 PHP 69,000.00 10959 CRL ENVIRONMENTAL CORPORATION PHP 27,518.40 PHP 10962 EUROWOOD PRODUCTS & TECHNIQUE USD 190,000.00 10963 MFG.C PHP 3,476,493.69 10964 EUROWOOD PRODUCTS & TECHNIQUE PHP 11477 MFG.C PHP 45,818.00 EUROWOOD PRODUCTS & TECHNIQUE 68,727 00 MFG.C PHP 68,727.00 TST, INC. PHP PHP 559,887.81 11478 TST, INC. PHP 69,000.00 11479 TST, INC. (ACP Test Company Inc.) PHP 28,150.20 11491 YOKOHAMA TIRE PHILIPPINES INC. PHP PHP 1,900.00 Subtotal� Third Quarter 2008 USD PHP 190,000.00 October 1008 357,700.00 PHP 11676 EUROWOOD PRODUCTS & TECHNIQUE PHP 45,818.00 68,727.00 11677 MFG.C PHP 68,727.00 68,727.00 11678 EUROWOOD PRODUCTS & TECHNIQUE 68,727.00 43,527.10 12153 MFG.C 559,887.81 EUROWOOD PRODUCTS & TECHNIQUE 69,000.00 2,290.90 MFG.C 68,727.00 TST, INC. 600.00 1,900.00 591,845.60 12154 TST, INC. 190,000.00 - 69,000.00 12155 TST, INC. 357,700.00 29,341.20 12164 YAMAHA MOTORS PH1LS. INC. 46.92 12172 YOKOHAMA TIRE PHILIPPINES INC. 68,727.00 190,000.00 68,727.00 48.90 12173 YOKOHAMA TIRE PHILIPPINES INC. 43,527.10 825,000.00 18,500.00 November 1008 2,290.90 71,017.90 68,727.00 12331 EUROWOOD PRODUCTS & TECHNIQUE 591,845.60 12332 MFG.C 69,000.00 12333 EUROWOOD PRODUCTS & TECHNIQUE 12334 MFG.C 600.00 \2335 EUROWOOD PRODUCTS & TECHNIQUE 190,000.00 12754 MFG.C EUROWOOD PRODUCTS & TECHNIQUE 825,000.00 MFG.C 18,500.00 EUROWOOD PRODUCTS & TECHNIQUE 71,017.90 MFG.C TST, INC. 12755 TST, INC. 12756 TST, INC. (ACP Test Company Inc.) 12773 YOKOHAMA TIRE PHILIPPINES INC. December 1008 12864 CARDINAL MRJ CENTER, INC 12865 CARDINAL MRI CENTER, INC. 12884 EUROWOOD PRODUCTS & TECHNIQUE MFG.C

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 12885 EUROWOOD PRODUCTS & TECHNIQUE PHP 68,727.00 68,727.00 68,727.00 68,727.00 MFG.C 34,363.50 34,363.50 12886 EUROWOOD PRODUCTS & TECHNIQUE PHP 4,581.80 4,581.80 6,872.70 6,872.70 MFG.C 385,259.93 69,000.00 385,259.93 12887 EUROWOOD PRODUCTS & TECHNIQUE PHP 69,000.00 600.00 29,328.00 MFG.C 369,297.81 369,297.81 12888 EUROWOOD PRODUCTS & TECHNIQUE PHP 4,472,771.45 MFG.C 10,434,270,07 12889 EUROWOOD PRODUCTS & TECHNIQUE PHP 1,440,030.00 16,702.40 MFG.C 50,620.40 3,500.00 13224 TST,INC. PHP 8,150.00 18,000.00 13225 TST, INC. PHP 12,000.00 12,000.00 13226 TST, INC. (ACP Test Company Inc.) USD 48.88 219,016.56 13241 YOKOHAMA TIRE PHILIPPINES INC. PHP 287,086.36 147,912.49 Subtotal- Fourth Quarter 2008 142,612.33 Total- Second to Fourth Quarters of 2008 3,372,720.00 16,890.80 I 49,521.77 _l 170,000.00 3,500.00 3) Sales of goods not within the PEZA/SBMA certificate's 8,150.00 18,000.00 effectivity period 255,812.55 April2008 324,906.12 179,663.00 7925 HHIC-PHIL INC. PHP 1,440,030.00 167,864.45 USD 400.00 6,914,659,23 8100 NJDEC SUBIC PHILIPPINES CORP PHP 4 I .76 8101 NJDEC SUBIC PHILIPPINES CORP. PHP 50,620.40 4,553,010.00 8102 NJDEC SUBIC PHILIPPINES CORP. PHP 3,500.00 42.19 17,958.40 8289 TEAM PACIFIC CORPORATION PHP 8,150.00 42.19 8290 TEAM PACIFIC CORPORATION PHP 18,000.00 42.23 118,500.00 8291 TEAM PACIFIC CORPORATION PHP 12,000.00 48,923.63 8292 TEAM PACIFIC CORPORATION PHP 12,000.00 43.88 53,204.66 8293 TEAM PACIFIC CORPORATION PHP 219,016.56 43.88 USD 287,086.36 44.90 3,500.00 8294 TEAM PAClFIC CORPORATION USD 3,505.70 3,380.08 8295 TEAM PACIFIC CORPORATION PHP USD 3,372,720.00 8296 TEAM PACIFIC CORPORATION PHP 400.00 PHP May 2008 PHP 49,521.77 PHP 170,000.00 8567 HHIC-PHIL INC. PHP PHP 3,500.00 8724 NJDEC SUBIC PHILIPPINES CORP PHP 8,150.00 USD 18,000.00 8725 NIDEC SUBIC PHILIPPINES CORP. USD 255,812.55 324,906.12 8726 NJDEC SUBIC PHILIPPINES CORP. I 4,094.23 3,825.36 8727 NIDEC SUBIC PHILIPPINES CORP PHP 8894 TEAM PACIFIC CORPORATION USD 4,553,010.00 8895 TEAM PACIFIC CORPORATION PHP 400.00 8896 TEAM PACIFIC CORPORATION PHP PHP 118,500.00 8897 TEAM PACIFIC CORPORATION PHP 48,923.63 53,204.66 8898 TEAM PACIFIC CORPORATION 3,500.00 8899 TEAM PACIFIC CORPORATJON Subtotal - Second Quarter ZOOS July 2008 9790 HHIC-PHIL INC. 9955 NIDEC SUBIC PHILIPPINES CORP 9956 NIDEC SUBIC PHILIPPINES CORP. 9957 NIDEC SUBIC PHILIPPINES CORP. 9958 NIDEC SUBIC PHILIPPINES CORP. 9959 NIDEC SUBIC PHILIPPINES CORP.

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 81J4 10129 TEAM PACIFIC CORPORATION PHP 8,150.00 8,\50.00 10130 TEAM PACIFIC CORPORATION PHP \8,000.00 \8,000_00 10131 TEAM PACIFIC CORPORATION PHP 24,000.00 24,000.00 10132 TEAM PACIFIC CORPORATION PHP 227,174.01 PHP 332,720.\2 227,174.01 10133 TEAM PACIFIC CORPORATION USD 3,636.17 - 332,720.12 USD 3,917.36 160,500.54 10134 TEAM PACIFIC CORPORATION 44.14 172,912.27 PHP 4,980,152.70 44.14 10135 TEAM PACIFIC CORPORATION USD 400.00 4,980,\52 70 PHP - 17,684.00 August 2008 PHP 51,692.66 51,692.66 PHP 22,082.84 44.21 22,082.84 10426 HHIC-PHIL INC. PHP 18,000.00 18,000.00 PHP 3,500.00 45.68 3,500.00 \0599 NIDEC SUBIC PHILIPPINES CORP PHP 18,000.00 18,000.00 \0600 NIDEC SUBIC PHILIPPINES CORP. USD 326,351.71 - 10601 NIDEC SUBIC PHILIPPINES CORP. PHP 326,351.71 10602 NIDEC SUBIC PHILIPPINES CORP. PHP 3,842.38 45.68 175,539.13 10603 NIDEC SUBIC PHILIPPINES CORP. PHP 8,\50.00 45.86 10752 TEAM PACIFIC CORPORATION PHP 12,000.00 8,150.00 10753 TEAM PACIFIC CORPORATION USD 12,000.00 46.92 12,000.00 250,486.11 12,000.00 10754 TEAM PACIFIC CORPORATION USD 4,009.03 46.92 PHP 250,486.11 10755 TEAM PACIFIC CORPORATION PHP 400.00 48.75 183,152_53 10756 TEAM PACIFIC CORPORATION PHP 44,968.85 48.75 10757 TEAM PACIFIC CORPORATION PHP 48.90 18,345.60 10758 TEAM PACIFIC CORPORATION PHP 3,500.00 44,968.85 PHP 170,000 00 - 10759 TEAM PACIFIC CORPORATION USD 39,500.00 3,500.00 PHP September 2008 PHP 18,000.00 170,000.00 PHP 325,023.33 39,500.00 11267 NIDEC SUBJC PHILIPPINES CORP. USD 18,000.00 3,826.74 11268 NIDEC SUBJC PHILIPPINES CORP. 8,150.00 325,023.33 24,000.00 179,539.16 11269 NIDEC SUBIC PHILIPPINES CORP. 231,368.76 3,703.26 8,150.00 11270 NIDEC SUBIC PHILIPPINES CORP. 24,000.00 11271 NIDEC SUBIC PHILIPPINES CORP. 231,368.76 11454 TEAM PACIFIC CORPORATION 173,745.85 11455 TEAM PACIFIC CORPORATION 13,053,486,86 11456 TEAM PACIFIC CORPORATION 38,572.56 44,990.00 11457 TEAM PACIFIC CORPORATION 11458 TEAM PACIFIC CORPORATION 3,500.00 11459 TEAM PACIFIC CORPORATION 18,000.00 11460 TEAM PACIFIC CORPORATION 283,999.83 Subtotal- Third Quarter 2008 162,993.95 October 2008 I 8,150.00 11950 NIDEC SUBIC PHILIPPINES CORP. PHP 38,572.56 219,391.41 PHP 44,990.00 171,180_84 11951 NlDEC SUBIC PHILIPPINES CORP. PHP 3,500.00 !9,560.80 11952 NIDEC SUBIC PHILIPPINES CORP PHP 52,309.65 PHP 18,000.00 11953 NIDEC SUBIC PHILIPPINES CORP USD 283,999.83 PHP 12124 TEAM PACIFIC CORPORATION PHP 3,343.74 USD 8,150.00 12125 TEAM PACIFIC CORPORATION 219,391.41 3,511.69 12126 TEAM PACIFIC CORPORATION 12127 TEAM PACIFIC CORPORATION 12128 TEAM PACIFIC CORPORATION 12129 TEAM PACIFIC CORPORATION November 2008 12575 NlDEC SUBIC PHILIPPINES CORP. USD I 400.00 52,309.65 12576 NIDEC SUBJC PHILIPPINES CORP. PHP

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 12577 NIDEC SUBIC PHILIPPINES CORP. PHP 3,500.00 3,500.00 I 8,000.00 I 8,000.00 12731 TEAM PACIFIC CORPORATION PHP 104,043.41 1,224.98 104,043.41 12732 TEAM PACIFIC CORPORATION PHP 8,150.00 59,877.02 12,000.00 8,150.00 12733 TEAM PACIFIC CORPORATION USD 226,767.03 48.88 12,000.00 3,629.66 12734 TEAM PACIFIC CORPORATION PHP 48.88 226,767.03 18,000.00 177,417.78 12735 TEAM PACIFIC CORPORATION PHP 32,076.47 - 18,000.00 12736 TEAM PACIFIC CORPORATION PHP 377.66 47.48 32,076.47 (19,941.76) 17,933.18 12737 TEAM PACIFIC CORPORATION USD 47.49 8,150.00 (19,94176) December 2008 \9,941.76 8,150.00 158,472.93 19,941.76 13205 TEAM PACIFIC CORPORATION PHP 2,537.34 158,472.93 13206 TEAM PACJFJC CORPORATION PHP 120,485.59 1,987,522.45 13207 TEAM PACIFIC CORPORATION USD 21,965,668.54 13208 TEAM PACIFIC CORPORATION PHP 13209 TEAM PACIFIC CORPORATION PHP 13210 TEAM PACIFIC CORPORATION PHP 13211 TEAM PACIFIC CORPORATION PHP 13212 TEAM PACIFIC CORPORATION USD Subtotal- Fourth Quarter 2008 I Total- Second to Fourth Quarters of 2008 L I 4) The term "zero-rated sale" was not written or printed on the invoices supporting petitioner's sales of goods. Instead, the invoices bear the statement "Not to be issued for non- VAT/exempt sale of goods, properties, or services. If issued, sales shall be subjected to VAT". I Aprl/2008 7724 AGC FLAT GLASS PHILS., INC. USD 1,448.72 41.76 60,492.75 7725 AGC FLAT GLASS PHILS., INC PHP 671,717.42 671,717.42 7726 AGC FLAT GLASS PHILS., TNC. PHP 2,212,362.35 2,212,362.35 7727 AGC FLAT GLASS PHILS., INC. USD 41,559.24 42.19 1,753,467.45 7728 AGC FLAT GLASS PHILS., INC. PHP 4,656,776.80 - 4,656,776.80 7729 AGC FLAT GLASS PH!LS., INC. PHP 325,074.73 325,074.73 8,500.00 7756 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 7757 AMKOR ANAM TECHNOLOGY- PI 69,000.00 7758 AMKOR ANAM TECHNOLOGY- PI PHP 69,000.00 8,500.00 7759 AMKOR ANAM TECHNOLOGY- PI 8,500.00 7760 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 7761 AMKOR ANAM TECHNOLOGY� PI 8,500.00 7762 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 7763 AMKOR ANAM TECHNOLOGY- PI 8,500.00 7764 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 7765 AMKOR ANAM TECHNOLOGY- PI 34,500.00 7766 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 7767 AMKOR ANAM TECHNOLOGY- PI 8,500.00 7768 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 7769 AMKOR ANAM TECHNOLOGY- PI 8,500.00 7770 AMKOR ANAM TECHNOLOGY� PI PHP 8,500.00 4,250.00 7771 AMKOR ANAM TECHNOLOGY- PI 4,250.00 7772 AMKOR ANAM TECHNOLOGY- PI PHP 34,500.00 8,500.00 8,500.00 PHP 8,500.00 PHP 8,500.00 PHP 8,500.00 PHP 8,500.00 - PHP 4,250.00 PHP 4,250.00 PHP 8,500.00 PHP 8,500.00

Decision Air Liquide Philippines, Inc. v. CJR CTA Case No. 81/4 7773 AMKOR ANAM TECHNOLOGY- PI PHP 8,500_00 8,500.00 4,250.00 7774 AMKOR ANAM TECHNOLOGY- PI PHP 4,250.00 4,250.00 8,500.00 7775 AMKOR ANAM TECHNOLOGY- PI PHP 4,250.00 3,400.00 5,100.00 7776 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 8,500.00 7777 AMKOR ANAM TECHNOLOGY- PI PHP 3,400.00 8,500.00 69,000.00 7778 AMKOR ANAM TECHNOLOGY- PI PHP 5,100.00 20,700.00 8,500.00 7779 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 8,500.00 7780 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 5,100.00 \0,200.00 7781 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 8,500.00 7782 AMKOR ANAM TECHNOLOGY- PI PHP 69,000.00 13,800.00 55,200.00 7783 AMKOR ANAM TECHNOLOGY- PI PHP 20,700.00 8,500_00 8,500.00 7784 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 69,000.00 8,500.00 7785 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 1,500 00 7786 AMKOR ANAM TECHNOLOGY- PI 9,600_00 PHP 8,500.00 . 9,600.00 7787 AMKOR ANAM TECHNOLOGY� PI PHP 5,100.00 10,000.00 16,000.00 7788 AMKOR ANAM TECHNOLOGY� PI PHP 10,200.00 9,600.00 7789 AMKOR ANAM TECHNOLOGY� PI PHP 8,500.00 3,200.00 7790 AMKOR ANAM TECHNOLOGY� PI PHP 8,500_00 950.00 7791 AMKOR ANAM TECHNOLOGY� PI PHP 13,800.00 10,000.00 12,800.00 7792 AMKOR ANAM TECHNOLOGY� PI PHP 55,200.00 6,400.00 7793 AMKOR ANAM TECHNOLOGY� PI PHP 8,500.00 1,900.00 9,600.00 7794 AMKOR ANAM TECHNOLOGY� PI PHP 8,500.00 9,600_00 7795 AMKOR ANAM TECHNOLOGY- PI PHP 69,000.00 I ,900.00 7796 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 25,600.00 950.00 7867 FRANKE FOODSERVJCE SYSTEMS PHILS PHP 1,500_00 9,600.00 INC 9,600.00 7868 FRANKE FOODSERV!CE SYSTEMS PHILS PHP 9,600.00 . 950.00 INC \68,300.00 91,200.00 7869 FRANKE FOODSERV!CE SYSTEMS PHILS PHP 9,600_00 45,600.00 45,600_00 INC 45,600.00 45,600.00 7870 FRANKE FOODSERV!CE SYSTEMS PHJLS PHP 10,000.00 45,600.00 INC 7871 FRANKE FOODSERVJCE SYSTEMS PHILS PHP 16,000_00 INC 7872 FRANKE FOODSERV!CE SYSTEMS PHILS PHP 9,600.00 INC 7873 FRANKE FOODSERV!CE SYSTEMS PHJLS PHP 3,200_00 . INC 7874 FRANKE FOODSERVICE SYSTEMS PHJLS PHP 950.00 INC 7875 FRANKE FOODSERVICE SYSTEMS PHILS PHP 10,000.00 INC 7877 FRANKE FOODSERV!CE SYSTEMS PHILS PHP 12,800.00 INC 7878 FRANKE FOODSERVJCE SYSTEMS PHILS PHP 6,400.00 INC 7879 FRANKE FOODSERVJCE SYSTEMS PHILS PHP \,900.00 INC 7880 FRANKE FOODSERVICE SYSTEMS PHILS PHP 9,600.00 INC 7881 FRANKE FOODSERVICE SYSTEMS PHILS PHP 9,600.00 INC 7882 FRANKE FOODSERVICE SYSTEMS PHILS PHP I ,900.00 INC 7883 FRANKE FOODSERVICE SYSTEMS PHILS PHP 25,600.00 INC 7884 FRANKE FOODSERVJCE SYSTEMS PHILS PHP 950_00 INC 7885 FRANKE FOODSERVICE SYSTEMS PHILS PHP 9,600.00 INC 7886 FRANKE FOODSERVICE SYSTEMS PHILS PHP 9,600_00 INC 7887 FRANKE FOODSERVICE SYSTEMS PHILS PHP 950.00 INC 7945 IMASEN PHILIPPINE MANUFACTURING PHP 168,300.00 CORP 7958 ISPL (PHIL.), fNC. (FORMERLY ATEC) PHP 91,200.00 7959 ISPL (PHIL.), INC. (FORMERLY ATEC) PHP 45,600.00 7960 ISPL (PHIL), INC. (FORMERLY ATEC) PHP 45,600.00 7961 ISPL (PHIL.), JNC. (FORMERLY ATEC) PHP 45,600.00 7962 ISPL (PHIL.), INC. (FORMERLY ATEC) PHP 45,600.00 7963 ISPL (PHIL.), INC. (FORMERLY ATEC) PHP 45,600.00

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8!14 Page 46 of !49 8270 SHI MFG. & SERVICES (PHILS.), INC PHP 18,700.00 42.19 18,700.00 8271 SHI MFG. & SERVICES (PHILS.), INC. PHP 6,500.00 6,500.00 8272 SHI MFG. & SERVICES (PHILS.), INC. USD 14,790.00 - PHP 624,019.68 83!0 TONGHSING PHP 25,000.00 42.23 25,000.00 8311 TONG HSING PHP 50,000.00 43.88 50,000.00 8312 TONG HSING PHP 12,500.00 43.88 12,500.00 8313 TONGHSING PHP 12,500.00 42.19 12,500.00 8314 TONG HSING PHP 25,000.00 25,000.00 8315 TONGHSING 12,500.00 12,500.00 May 2008 USD 8376 AGC FLAT GLASS PHILS., INC. PHP 1,448.72 61,175.10 8377 AGC FLAT GLASS PHILS., INC. PHP 2,552,805.04 2,552,805.04 8378 AGC FLAT GLASS PHILS., INC. 4,745,248.30 4,745,248.30 8379 AGC FLAT GLASS PHILS., INC. USD 3,270.00 8380 AGC FLAT GLASS PHILS., INC PHP 143,494.14 554,909.52 8398 AIR LIQUJDE PIPELINE UTILITES SERVICES USD 554,909.52 26,036.82 (ALPLUS) 1,142,547.73 1,483.43 8399 AIR LIQUJDE PIPELINE UTILITES SERVICES USD (62,588.88) 69,000.00 (ALPLUS) 8,500.00 69,000.00 8,500.00 8,500.00 8404 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 8405 8,500.00 8,500.00 8406 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 8407 8,500.00 8,500.00 8408 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 8409 8,500.00 8,500.00 8410 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 8411 4,250.00 8,500.00 8412 AMKOR ANAM TECHNOLOGY- PI PHP 17,000.00 4,250.00 8413 17,000.00 8414 AMKOR ANAM TECHNOLOGY- PI PHP 34,500.00 34,500.00 8415 8,500.00 8,500.00 8416 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 8417 10,200.00 10,200.00 8418 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 8419 8,500.00 8,500.00 8420 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 8421 8,500.00 8,500.00 8422 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 8423 8,500.00 8,500.00 8424 AMKOR ANAM TECHNOLOGY- PI PHP 5,950.00 5,950.00 8425 8,500.00 8,500.00 8426 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 8427 8,500.00 8,500.00 8428 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 8429 8,500.00 8,500.00 8430 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500 00 8431 8,500.00 8,500.00 8432 AMKOR ANAM TECHNOLOGY- PI PHP 69,000.00 69,000.00 8433 9,350.00 9,350.00 8434 AMKOR ANAM TECHNOLOGY- PI PHP 4,250.00 4,250.00 8435 8,500.00 8,500.00 8436 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 8437 16,000.00 16,000.00 8438 AMKOR ANAM TECHNOLOGY- PI PHP 8507 AMKOR ANAM TECHNOLOGY- PI PHP AMKOR ANAM TECHNOLOGY- PI PHP AMKOR ANAM TECHNOLOGY- PI PHP AMKOR ANAM TECHNOLOGY- PI PHP AMKOR ANAM TECHNOLOGY- PI PHP AMKOR ANAM TECHNOLOGY- PI PHP AMKOR ANAM TECHNOLOGY- PI PHP AMKOR ANAM TECHNOLOGY- PI PHP AMKOR ANAM TECHNOLOGY- PI PHP AMKOR ANAM TECHNOLOGY- PI PHP AMKOR ANAM TECHNOLOGY- PI PHP AMKOR ANAM TECHNOLOGY- PI PHP AMKOR ANAM TECHNOLOGY- PI PHP AMKOR ANAM TECHNOLOGY- PI PHP AMKOR ANAM TECHNOLOGY- PI PHP AMKOR ANAM TECHNOLOGY- PI PHP AMKOR ANAM TECHNOLOGY- PI PHP FRANKE FOODSERVICE SYSTEMS PHILS PHP

Decision Air Liquide Philippines, Inc. v. CJR CTA Case No. 8114 8508 INC PHP 12,800.00 - 12,800.00 8509 PHP 1,900_00 I ,900.00 8510 FRANKE FOODSERVICE SYSTEMS PHILS PHP - 8511 INC PHP 12,800.00 12,800.00 8512 FRANKE FOODSERVICE SYSTEMS PHILS PHP 9,600.00 43.88 9,600.00 8513 INC PHP 9,600.00 9,600.00 8514 FRANKE FOODSERVICE SYSTEMS PHILS PHP 19,200.00 - 19,200_00 8515 INC PHP 2,850.00 2,850.00 8516 FRANKE FOODSERVICE SYSTEMS PHILS PHP 16,000.00 44.90 16,000.00 8517 INC PHP 16,000.00 44_\4 16,000.00 8518 FRANKE FOODSERVJCE SYSTEMS PHJLS PHP 1,900.00 44.14 1,900.00 8519 INC PHP 16,500.00 16,500.00 8520 FRANKE FOODSERVICE SYSTEMS PHTLS PHP 2,850.00 - 2,850.00 8521 INC PHP 9,600.00 9,600.00 8522 FRANKE FOODSERVJCE SYSTEMS PHILS PHP 8523 INC PHP 950.00 950.00 8713 FRANKE FOODSERVICE SYSTEMS PHILS PHP 25,600.00 25,600.00 8735 INC PHP 12,800.00 12,800_00 8743 FRANKE FOODSERVJCE SYSTEMS PHILS PHP 31,600.00 31,600.00 INC 10,800.00 10,800.00 FRANKE FOODSERVJCE SYSTEMS PHILS PHP 6,000.00 6,000,00 INC PHP FRANKE FOODSERVJCE SYSTEMS PHILS USD 18,700.00 18,700.00 INC PHP 18,700_00 18,700.00 FRANKE FOODSERVICE SYSTEMS PHILS PHP 50,903.12 INC PHP 1,160.00 6,500.00 FRANKE FOODSERVICE SYSTEMS PHILS PHP 6,500.00 12,500.00 INC PHP 12,500.00 50,000.00 FRANKE FOODSERVICE SYSTEMS PHILS PHP 50,000.00 12,500.00 INC PHP 12,500.00 12,500.00 FRANKE FOODSERVJCE SYSTEMS PHILS PHP 12,500.00 24,000_00 INC 24,000.00 3,800_00 FRANKE FOODSERVICE SYSTEMS PHILS USD 3,800.00 INC PHP 1,600.00 I ,600.00 NJDEC PHILIPPINES CORPORATION USD 21,735,605.25 PHP 1,448.72 NT PHILIPPINES, INC. PHP 2,573,687.36 65,041.73 USD NXP SEMICONDUCTORS PHILIPPINES INC. 48,367.57 2,573,687.36 (ST MICROELECTRONICS) PHP 397,915.17 2,134,944.54 PHP 8875 SHI MFG. & SERVICES (PHILS.), INC. PHP 200.00 397,915.17 PHP 26,458.97 200_00 8876 SHI MFG. & SERVICES (PHILS.), INC. PHP PHP 400_00 1,167,898.93 8877 SHI MFG. & SERVICES (PHILS.), INC. PHP 8,500.00 400.00 PHP 8,500.00 8878 SHI MFG. & SERVICES (PHILS.), INC. PHP 8,500.00 8,500.00 8,500.00 8,500.00 8908 TONG HSING 25,500.00 8,500.00 8,500.00 8,500.00 8909 TONGHSING 69,000.00 25,500.00 25,500.00 8,500.00 8910 TONG HSING 69,000.00 25,500_00 89ll TONGHSING 8912 TONGHSING 8913 TONGHSING 8914 TONGHSING Subtotal- S~ond Quarter 2008 I July 2008 9566 AGC FLAT GLASS PHILS., INC 9567 AGC FLAT GLASS PHJLS., INC. 9568 AGC FLAT GLASS PHILS., INC. 9569 AGC FLAT GLASS PHJLS., INC 9570 AGC FLAT GLASS PHILS., INC. 9589 AIR LIQUIDE PIPELINE UTILITES SERVICES (ALPLUS) 9592 AMI SEMICONDUCTOR PHILIPPINES, INC. 9596 AMKOR ANAM TECHNOLOGY- PI 9597 AMKOR ANAM TECHNOLOGY- PI 9598 AMKOR ANAM TECHNOLOGY- PI 9599 AMKOR ANAM TECHNOLOGY� PI 9600 AMKOR ANAM TECHNOLOGY- PI 9601 AMKOR ANAM TECHNOLOGY- PI 9602 AMKOR ANAM TECHNOLOGY� PI 9603 AMKOR ANAM TECHNOLOGY� PI

Decision Air Liquide Philippines, Inc. v. C/R CTA Case No. 8114 9604 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 9605 8,500.00 8,500.00 9606 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 9607 15,300.00 15,300.00 9608 AMKOR ANAM TECHNOLOGY- PI PHP 25,500.00 25,500.00 9609 12,750.00 12,750.00 96\0 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 9611 12,750.00 12,750 00 9612 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 9613 12,750.00 12,750.00 9614 AMKOR ANAM TECHNOLOGY- PI PHP 12,750.00 12,750.00 96\5 10,200.00 10,200.00 9616 AMKOR ANAM TECHNOLOGY- PI PHP 10,200.00 10,200.00 9617 10,200.00 I 0,200_00 9618 AMKOR ANAM TECHNOLOGY- PI PHP 41,400.00 41,400.00 9619 8,500.00 8,500.00 9620 AMKOR ANAM TECHNOLOGY- PI PHP 12,750.00 12,750.00 9621 8,500.00 8,500.00 9622 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500_00 9623 25,500.00 25,500.00 9624 AMKOR ANAM TECHNOLOGY- PI PHP 17,850.00 17 ,850_00 9625 8,500.00 8,500.00 9626 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 9627 \0,200.00 10,200.00 9628 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 9629 9,350 00 9,350.00 9630 AMKOR ANAM TECHNOLOGY- PI PHP 12,750.00 12,750.00 9631 12,750.00 12,750.00 9632 AMKOR ANAM TECHNOLOGY- PI PHP 20,400.00 20,400_00 9633 8,500_00 8,500.00 9634 AMKOR ANAM TECHNOLOGY- PI PHP 25,500.00 25,500.00 9635 8,500.00 8,500.00 9636 AMKOR ANAM TECHNOLOGY- PI PUP 69,000.00 69,000.00 9637 25,500.00 25,500.00 9638 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 9639 8,500.00 8,500_00 9640 AMKOR ANAM TECHNOLOGY- PI PHP 8,500_00 8,500.00 9641 15,300.00 15,300.00 9642 AMKOR ANAM TECHNOLOGY- PI PHP 12,750.00 12,750.00 9717 600.00 9718 AMKOR ANAM TECHNOLOGY- PI PHP 17,200.00 600.00 9729 6,250.00 17,200.00 9730 AMKOR ANAM TECHNOLOGY- PI PHP 4,750.00 6,250_00 9731 10,400.00 4,750.00 9732 AMKOR ANAM TECHNOLOGY- PI PHP 3,800.00 10,400.00 3,800.00 9733 AMKOR ANAM TECHNOLOGY- PI PHP 16,000_00 16,000.00 9734 AMKOR ANAM TECHNOLOGY- PI PHP 19,200_00 19,200.00 9735 AMKOR ANAM TECHNOLOGY- PI PHP 22,400.00 22,400.00 9736 AMKOR ANAM TECHNOLOGY- PI PHP 19,200.00 I 9,200.00 9737 AMKOR ANAM TECHNOLOGY- PI PHP 3,800.00 3,800 00 9738 AMKOR ANAM TECHNOLOGY- PI PHP 12,800.00 12,800.00 9739 AMKOR ANAM TECHNOLOGY- PI PHP 950_00 950.00 9740 AMKOR ANAM TECHNOLOGY- PI PHP \0,000_00 10,000_00 9741 AMKOR ANAM TECHNOLOGY- PI PHP 22,400_00 22,400.00 AMKOR ANAM TECHNOLOGY- PI PHP AMKOR ANAM TECHNOLOGY- PI PHP AMKOR ANAM TECHNOLOGY- PI PHP AMKOR ANAM TECHNOLOGY- PI PHP AMKOR ANAM TECHNOLOGY- PI PHP AMKOR ANAM TECHNOLOGY- PI PHP AMKOR ANAM TECHNOLOGY- PI PHP CPL PACKAGING, INC. PHP CRL ENVIRONMENTAL CORPORATION PHP FASTECH ELECTRONIQUE, INC PHP FASTECH ELECTRONIQUE, INC PHP FASTECH ELECTRONIQUE, JNC PHP FRANKE FOODSERVICE SYSTEMS PHILS PHP INC FRANKE FOODSER VICE SYSTEMS PHILS PHP INC FRANKE FOODSERVICE SYSTEMS PHILS PHP INC FRANKE FOODSERVICE SYSTEMS PHILS PHP INC FRANKE FOODSERVJCE SYSTEMS PHILS PHP INC FRANKE FOODSERVICE SYSTEMS PHJLS PHP INC FRANKE FOODSERVICE SYSTEMS PHJLS PHP INC FRANKE FOODSERVICE SYSTEMS PHILS PHP INC FRANKE FOODSER VICE SYSTEMS PHILS PHP INC FRANKE FOODSERVICE SYSTEMS PHILS PHP

Decision Air Liquide Philippines, Inc. v. CJR CTA Case No. 8114 9742 INC PHP 9,600.00 45.68 9,600 00 9743 PHP 6,400.00 6,400.00 9744 FRANKE FOODSERVICE SYSTEMS PHILS PHP 44.14 9745 INC PHP 950.00 44.21 950.00 9746 FRANKE FOODSERVICE SYSTEMS PHILS PHP 950.00 45.68 950 00 9747 INC PHP 22,400.00 45.68 22,400.00 9748 FRANKE FOODSERVICE SYSTEMS PHILS PHP 16,000.00 16,000.00 9749 INC PHP 9,600.00 9,600.00 9791 FRANKE FOODSERVICE SYSTEMS PHILS USD 12,800.00 !2,800.00 INC 1,354.00 6!,84395 FRANKE FOODSERVICE SYSTEMS PHILS PHP INC PHP 161,160.00 161,160.00 FRANKE FOODSERVICE SYSTEMS PH!LS PHP 91,200.00 91,200.00 INC PHP 45,600.00 45,600.00 FRANKE FOODSERVICE SYSTEMS PHILS PHP 91,200.00 91,200.00 INC PHP 91,200.00 91,200.00 FRANKE FOODSERVJCE SYSTEMS PHILS PHP 91,200.00 91,200.00 INC PHP 133,740.00 HITACHI GLOBAL STORAGE PHP 18,700.00 133,740.00 TECHNOLOGIES PHILIPPINES CORP. PHP 13,000.00 18,700.00 PHP 13,000.00 98\0 IMASEN PHILIPPINE MANUFACTURING PHP 6,500.00 6,500.00 CORP USD 6,500.00 6,500 00 9821 ISPL (PHIL.), INC. (FORMERLY ATEC) PHP 13,000.00 13,000.00 9822 ISPL (PHIL.), fNC. (FORMERLY ATEC) PHP 10,875.00 9823 25,000.00 480,022.50 9824 ISPL (PHIL.), INC. (FORMERLY ATEC) USD 1,000.00 25,000.00 9825 PHP I ,000.00 9827 ISPL (PHIL.), INC. (FORMERLY ATEC) USD 1,448.72 PHP 2,592,514.16 64,047.91 ISPL (PHIL.), INC. (FORMERLY ATEC) PHP USD 48,721.39 2,592,514.16 JGC PHILIPPINES INC. 248,328.48 2,225,836.70 PHP 10108 SHI MFG. & SERVICES (PHILS.), INC PHP 200.00 248,328.48 10109 SHJ MFG. & SERVICES (PHILS.), INC. PHP 51,332.05 200.00 101\0 SHI MFG. & SERVICES (PH!LS.), INC. PHP lOIII SHI MFG. & SERVICES (PHILS.), INC PHP 400.00 2,345,104.70 10112 SHI MFG. & SERVICES (PHILS.), INC. PHP 8,500.00 10113 SHI MFG. & SERVICES (PHILS.), JNC PHP 8,500.00 400.00 PHP 17,850.00 8,500.00 10145 TONGHSING PHP 17,850.00 8,500 00 PHP 8,500.00 17,850.00 10146 TONGHSING PHP 69,000.00 17,850.00 PHP 15,300.00 8,500.00 Augttst 2008 PHP 22,950.00 69,000.00 PHP 12,750.00 15,300.00 10207 AGC FLAT GLASS PHILS., INC. PHP 8,500.00 22,950.00 PHP 12,750.00 12,750.00 10208 AGC FLAT GLASS PHILS., INC PHP 8,500.00 8,500.00 PHP 20,400.00 12,750.00 10209 AGC FLAT GLASS PHJLS., INC. 11,050.00 8,500.00 8,500.00 20,400.00 10210 AGC FLAT GLASS PH!LS., INC 33,\50.00 11,050.00 10211 15,300.00 8,500.00 10226 AGC FLAT GLASS PH!LS., INC. 33,150.00 AIR LIQUIDE PIPELINE UTILITIES 15,300.00 SERVICES (ALPLUS) 10228 AMI SEMICONDUCTOR PHILIPPINES, INC 10230 AMKOR ANAM TECHNOLOGY� PI 1023 I AMKOR ANAM TECHNOLOGY� PI 10232 AMKOR ANAM TECHNOLOGY- PI 10233 AMKOR ANAM TECHNOLOGY� PI 10234 AMKOR ANAM TECHNOLOGY� PI \0235 AMKOR ANAM TECHNOLOGY� PI 10236 AMKOR ANAM TECHNOLOGY� PI 10237 AMKOR ANAM TECHNOLOGY� PI 10238 AMKOR ANAM TECHNOLOGY� PI 10239 AMKOR ANAM TECHNOLOGY- Pl 10240 AMKOR ANAM TECHNOLOGY- PI 10241 AMKOR ANAM TECHNOLOGY� PI 10242 AMKOR ANAM TECHNOLOGY- PI 10243 AMKOR ANAM TECHNOLOGY- PI 10244 AMKOR ANAM TECHNOLOGY� Pl 10245 AMKOR ANAM TECHNOLOGY- PI 10246 AMKOR ANAM TECHNOLOGY� PI

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8114 10247 AMKOR ANAM TECHNOLOGY- PI PHP 22,950.00 22,950.00 8,500.00 10248 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 12,750.00 8,500.00 \0249 AMKOR ANAM TECHNOLOGY- PI PHP 12,750.00 8,500.00 12,750.00 10250 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 - 8,500.00 12,750.00 10251 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 35,700.00 10252 AMKOR ANAM TECHNOLOGY- PI PHP 12,750.00 8,500.00 34,500.00 10253 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 4,250.00 4,250.00 10254 AMKOR ANAM TECHNOLOGY- PI PHP 12,750.00 4,250.00 12,750.00 10255 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 22,950.00 34,500.00 10256 AMKOR ANAM TECHNOLOGY- PI PHP 35,700,00 20,400.00 4,250.00 10257 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 22,950.00 3,400.00 10258 AMKOR ANAM TECHNOLOGY- PI PHP 34,500.00 8,500.00 12,750.00 10259 AMKOR ANAM TECHNOLOGY- PI PHP 4,250.00 4,250.00 8,500.00 10260 AMKOR ANAM TECHNOLOGY- PI PHP 4,250,00 12,750.00 12,750.00 10261 AMKOR ANAM TECHNOLOGY- PI PHP 4,250.00 8,500.00 17,850.00 10262 AMKOR ANAM TECHNOLOGY- PI PHP 12,750.00 25,500.00 12,750.00 10263 AMKOR ANAM TECHNOLOGY- PI PHP 22,950.00 5,100.00 8,500.00 10264 AMKOR ANAM TECHNOLOGY- PI PHP 34,500.00 2,500.00 8,500.00 10265 AMKOR ANAM TECHNOLOGY- PI PHP 20,400.00 22,950.00 8,500.00 10266 AMKOR ANAM TECHNOLOGY- PI PHP 4,250.00 34,500.00 12,750.00 10267 AMKOR ANAM TECHNOLOGY- PI PHP 22,950.00 7,650.00 2,550.00 10268 AMKOR ANAM TECHNOLOGY- PI PHP 3,400.00 8,500.00 8,500.00 10269 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 12,750.00 10,200.00 10270 AMKOR ANAM TECHNOLOGY- PI PHP 12,750.00 10,200.00 12,750.00 10271 AMKOR ANAM TECHNOLOGY- PI PHP 4,250.00 33,150.00 17,850.00 10272 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 600 00 10273 AMKOR ANAM TECHNOLOGY- PI PHP 12,750.00 950.00 10274 AMKOR ANAM TECHNOLOGY- PI PHP 12,750.00 9,600.00 10275 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 12,800.00 10276 AMKOR ANAM TECHNOLOGY- PI PHP 17,850.00 12,800.00 10277 AMKOR ANAM TECHNOLOGY- PI PHP 25,500.00 10278 AMKOR ANAM TECHNOLOGY- PI PHP 12,750.00 10279 AMKOR ANAM TECHNOLOGY- PI PHP 5,100.00 10280 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 10281 AMKOR ANAM TECHNOLOGY- PI PHP 2,500.00 10282 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 10283 AMKOR ANAM TECHNOLOGY- PI PHP 22,950.00 10284 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 - 10285 AMKOR ANAM TECHNOLOGY- PI PHP 34,500.00 10286 AMKOR ANAM TECHNOLOGY- PI PHP 12,750.00 \0287 AMKOR ANAM TECHNOLOGY- PI PHP 7,650.00 10288 AMKOR ANAM TECHNOLOGY- PI PHP 2,550.00 10289 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 10290 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 10291 AMKOR ANAM TECHNOLOGY- PI PHP 12,750.00 10292 AMKOR ANAM TECHNOLOGY- PI PHP 10,200.00 10293 AMKOR ANAM TECHNOLOGY- PI PHP 10,200.00 10294 AMKOR ANAM TECHNOLOGY- PI PHP 12,750.00 10295 AMKOR ANAM TECHNOLOGY- PI PHP 33,150.00 10296 AMKOR ANAM TECHNOLOGY- PI PHP 17,850.00 10357 CPL PACKAGING, INC. PHP 600.00 !0362 FRANKE FOODSERVICE SYSTEMS PHILS PHP 950.00 INC 10363 FRANKE FOODSERVICE SYSTEMS PHIL$ PHP 9,600.00 INC 10364 FRANKE FOODSERVICE SYSTEMS PHIL$ PHP 12,800.00 INC 10365 FRANKE FOODSERV!CE SYSTEMS PHILS PHP 12,800 00 INC

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8114 10366 FRANKE FOODSER VICE SYSTEMS PHILS PHP 9,600.00 - 9,600.00 10367 INC PHP 6,650.00 6,650.00 10368 FRANKE FOODSERVICE SYSTEMS PHILS PHP 12,800.00 45.68 12,800.00 10369 INC PHP 16,000.00 45.86 I6,000.00 10370 FRANKE FOODSERVJCE SYSTEMS PHILS PHP 46.92 10371 INC PHP 950.00 46.92 950.00 10372 FRANKE FOODSERVICE SYSTEMS PH1LS PHP 10,000.00 10,000.00 \0373 INC PHP 2,850.00 - 2,850.00 10374 FRANKE FOODSERVICE SYSTEMS PHILS PHP 9,600.00 9,600.00 10375 INC PHP 16,000.00 16,000.00 10376 FRANKE FOODSERVICE SYSTEMS PHILS PHP 16,000.00 16,000.00 10377 INC PHP 9,600.00 9,600.00 10378 FRANKE FOODSERVICE SYSTEMS PHILS PHP 6,400.00 6,400.00 10379 INC PHP 10380 FRANKE FOODSERVICE SYSTEMS PHILS PHP 950.00 950.00 \0381 INC PHP 12,800.00 12,800.00 10382 FRANKE FOODSERVICE SYSTEMS PHILS PHP 10383 INC PHP 950.00 950.00 \0384 FRANKE FOODSERVICE SYSTEMS PHILS PHP 19,200.00 19,200.00 10385 INC PHP 6,400.00 6,400.00 10386 FRANKE FOODSERVICE SYSTEMS PHILS PHP 12,800.00 12,800.00 10444 INC PHP 10445 FRANKE FOODSERVICE SYSTEMS PHILS PHP 950.00 950.00 10446 INC PHP 25,600.00 25,600.00 10447 FRANKE FOODSERVICE SYSTEMS PHILS PHP 10448 INC PHP I ,900.00 I ,900.00 10449 FRANKE FOODSERVICE SYSTEMS PHILS PHP 169,320.00 10450 INC PHP 26,250.00 169,320.00 10451 FRANKE FOODSERVICE SYSTEMS PHILS PHP 26,250.00 26,250.00 10737 INC PHP 26,250.00 26,250.00 10738 FRANKE FOODSERVICE SYSTEMS PHILS PHP 26,250,00 26,250.00 10739 INC PHP 26,250.00 26,250.00 10740 FRANKE FOODSERVICE SYSTEMS PHILS PHP 26,250.00 26,250.00 10741 INC PHP 26,250.00 26,250.00 10742 FRANKE FOODSERVICE SYSTEMS PHILS PHP 18,700.00 26,250.00 10743 INC USD 18,700.00 FRANKE FOODSERVICE SYSTEMS PHILS 6,500.00 6,500.00 INC USD 6,500.00 6,500.00 FRANKE FOODSERVICE SYSTEMS PHILS PHP 13,000.00 13,000.00 INC PHP 13,000.00 13,000.00 FRANKE FOODSERVJCE SYSTEMS PHILS PHP 6,500.00 6,500.00 INC USD 18,125.00 IMASEN PHILIPPINE MANUFACTURING PHP 828,040.62 CORP PHP 1,448.72 INTEGRATED FLOW SYSTEM LLC-CEBU USD 3,200.00 66,444.09 PHP 2,542,701.44 3,200.00 INTEGRATED FLOW SYSTEM LLC-CEBU PHP 3,200.00 PHP 47,785.25 2,542,701.44 INTEGRATED FLOW SYSTEM LLC-CEBU PHP 222,671.70 3,200.00 400.00 INTEGRATED FLOW SYSTEM LLC-CEBU 79,315.98 2,241,940.57 400.00 222,671.70 INTEGRATED FLOW SYSTEM LLC-CEBU 48,450.00 400.00 12,750.00 INTEGRATED FLOW SYSTEM LLC-CEBU 35,700.00 3,721,267.83 400.00 INTEGRATED FLOW SYSTEM LLC-CEBU 48,450.00 SHI MFG. & SERVICES (PHILS.), INC. 12,750.00 35,700.00 SHI MFG. & SERVICES (PHILS.), INC. SHI MFG. & SERVICES (PHJLS.), INC. SHI MFG. & SERVICES (PHILS.), INC. SHI MFG. & SERVICES (PHILS.), INC. SHI MFG. & SERVICES (PHILS.), INC. SHI MFG. & SERVICES (PHILS.), INC. September 2008 10811 AGC FLAT GLASS PHILS., INC. 10812 AGC FLAT GLASS PHILS., INC. 10813 AGC FLAT GLASS PHILS., INC 10814 AGC FLAT GLASS PHILS., INC. 10815 AGC FLAT GLASS PHILS., INC. 10816 AGC FLAT GLASS PHILS., INC. 10817 AGC FLAT GLASS PHILS., INC. 10833 ALPLUS-SUNPOWER BLDG.2 10834 AMI SEMICONDUCTOR PHILIPPINES, INC. 10836 AMKOR ANAM TECHNOLOGY- PI 10837 AMKOR ANAM TECHNOLOGY� PI 10838 AMKOR ANAM TECHNOLOGY- PI

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 81/4 10839 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 10840 AMKOR ANAM TECHNOLOGY� PI PHP 25,500.00 25,500.00 10841 AMKOR ANAM TECHNOLOGY- PI PHP 25,500.00 25,500.00 10842 AMKOR ANAM TECHNOLOGY� PI PHP 10843 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 10844 AMKOR ANAM TECHNOLOGY- PI PHP 17,000.00 17,000.00 10845 AMKOR ANAM TECHNOLOGY� PI PHP 12,750.00 12,750.00 10846 AMKOR ANAM TECHNOLOGY� PI PHP 8,500.00 8,500.00 10847 AMKOR ANAM TECHNOLOGY� PI PHP 8,500.00 8,500.00 10848 AMKOR ANAM TECHNOLOGY� PI PHP 25,500.00 25,500.00 10849 AMKOR ANAM TECHNOLOGY- PI PHP 25,500.00 25,500.00 150,000.00 10850 AMKOR ANAM TECHNOLOGY- PI PHP 150,000.00 10851 AMKOR ANAM TECHNOLOGY- PI PHP 38,250.00 38,250.00 10852 AMKOR ANAM TECHNOLOGY- PI PHP 75,000.00 75,000.00 10853 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 10854 AMKOR ANAM TECHNOLOGY� PI PHP 25,500.00 8,500.00 10855 AMKOR ANAM TECHNOLOGY- PI PHP 51,000.00 25,500.00 10856 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 51,000.00 10857 AMKOR ANAM TECHNOLOGY� PI PHP 12,750.00 10858 AMKOR ANAM TECHNOLOGY� PI PHP 8,500.00 8,500 00 10859 AMKOR ANAM TECHNOLOGY- PI PHP 25,500.00 12,750.00 10860 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 10861 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 25,500.00 10862 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 10863 AMKOR ANAM TECHNOLOGY� PI PHP 25,500.00 8,500.00 10864 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 10865 AMKOR ANAM TECHNOLOGY� PI PHP 25,500.00 25,500 00 10866 AMKOR ANAM TECHNOLOGY� PI PHP 8,500.00 8,500.00 10867 AMKOR ANAM TECHNOLOGY- PI PHP 38,250.00 25,500.00 10868 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 10869 AMKOR ANAM TECHNOLOGY� PI PHP 8,500.00 38,250.00 10870 AMKOR ANAM TECHNOLOGY- PI PHP 20,400.00 8,500.00 10871 AMKOR ANAM TECHNOLOGY� PI PHP 25,500.00 8,500.00 10872 AMKOR ANAM TECHNOLOGY- PI 8,500.00 20,400 00 10873 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 25,500.00 172,500.00 8,500.00 10874 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 10875 AMKOR ANAM TECHNOLOGY- PI 8,500.00 10876 AMKOR ANAM TECHNOLOGY� PI PHP 8,500.00 172,500.00 10877 AMKOR ANAM TECHNOLOGY� PI PHP 25,500.00 8,500.00 10878 AMKOR ANAM TECHNOLOGY� PI PHP 6,800.00 8,500.00 10879 AMKOR ANAM TECHNOLOGY- PI PHP 66,300.00 10880 AMKOR ANAM TECHNOLOGY- PI PHP 53,550.00 25,500.00 10881 AMKOR ANAM TECHNOLOGY� PI PHP 17,850.00 6,800.00 10882 AMKOR ANAM TECHNOLOGY- PI PHP 45,000.00 66,300.00 10883 AMKOR ANAM TECHNOLOGY- PI PHP 25,500.00 53,550.00 10884 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 17,850.00 10885 AMKOR ANAM TECHNOLOGY� PI PHP 12,750.00 10886 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 45,000.00 10887 AMKOR ANAM TECHNOLOGY- PI PHP 40,800.00 25,500.00 10957 CPL PACKAGING, INC PHP 8,500.00 10958 CPL PACKAGING, INC PHP 950.00 8,500.00 10960 ESSILOR MANUFACTURING PHILS., INC. PHP 600.00 12,750.00 10961 ESSILOR MANUFACTURING PHILS., INC. PHP 77,148.00 8,500.00 PHP 154,566.00 40,800.00 10965 FASTECH ELECTRONJQUE, INC PHP 8,500.00 {10,400.00) 10966 FASTECH ELECTRONJQUE, INC PHP 950.00 150.00 600.00 PHP 77,148.00 154,566.00 (\0,400.00) 150.00

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8114 10967 FRANKE FOODSERVICE SYSTEMS PH!LS PHP 2,850 00 2,850.00 19,200.00 19,200.00 INC 12,800.00 12,800_00 12,800.00 12,800.00 \0968 FRANKE FOODSERVICE SYSTEMS PHJLS PHP 3,200.00 3,200.00 16,000.00 16,000.00 INC 9,600.00 9,600.00 9,600.00 9,600.00 10969 FRANKE FOODSERVICE SYSTEMS PHILS PHP 2,850.00 2,850.00 INC 1,900.00 I ,900.00 6,400.00 6,400.00 10970 FRANKE FOODSER VICE SYSTEMS PHILS PHP 12,800.00 12,800.00 19,200_00 19,200_00 INC 1,900.00 I ,900_00 12,800_00 12,800.00 10971 FRANKE FOODSERVICE SYSTEMS PHILS PHP 6,400 00 6,400.00 3,800.00 3,800.00 INC I ,900.00 I ,900.00 3,000.00 3,000_00 10972 FRANKE FOODSERVICE SYSTEMS PHILS PHP 10,000.00 10,000.00 10,000.00 10,000.00 INC 19,200.00 19,200.00 19,200.00 \9,200_00 10973 FRANKE FOODSERVICE SYSTEMS PHJLS PHP 1,900.00 I ,900.00 6,400.00 6,400.00 INC 3,200.00 3,200.00 1,900.00 I ,900.00 10974 FRANKE FOODSERVICE SYSTEMS PHILS PHP 22,400.00 22,400.00 I ,900.00 1,900.00 INC 9,600.00 9,600.00 9,600_00 9,600.00 10975 FRANKE FOODSERVICE SYSTEMS PHILS PHP 12,800_00 12,800.00 l ,900.00 I ,900.00 INC 6,400,00 6,400.00 16,000.00 16,000.00 10976 FRANKE FOODSERVICE SYSTEMS PHJLS PHP 6,400 00 6,400.00 9,600.00 9,600_00 INC 41,600.00 41,600.00 12,800.00 12,800_00 10977 FRANKE FOODSERVJCE SYSTEMS PHILS PHP 6,962,661.55 6,962,661.55 INC !32,430.00 (13,125 00) 10978 FRANKE FOODSERVJCE SYSTEMS PHJLS PHP 26,250.00 26,250.00 INC 91,200.00 10979 FRANKE FOODSERVICE SYSTEMS PHILS PHP INC 10980 FRANKE FOODSERVICE SYSTEMS PHILS PHP INC 10981 FRANKE FOODSERVICE SYSTEMS PHILS PHP INC 10982 FRANKE FOODSERVICE SYSTEMS PHILS PHP INC \0983 FRANKE FOODSERVICE SYSTEMS PHILS PHP INC 10984 FRANKE FOODSER VICE SYSTEMS PHILS PHP INC 10985 FRANKE FOODSERVICE SYSTEMS PHILS PHP INC \0986 FRANKE FOODSERVICE SYSTEMS PHILS PHP INC \0987 FRANKE FOODSERVICE SYSTEMS PHILS PHP INC !0988 FRANKE FOODSERVICE SYSTEMS PHILS PHP INC !0989 FRANKE FOODSERVICE SYSTEMS PHILS PHP INC 10990 FRANKE FOODSERVJCE SYSTEMS PHJLS PHP INC 10991 FRANKE FOODSERVICE SYSTEMS PHILS PHP INC 10992 FRANKE FOODSERVJCE SYSTEMS PHILS PHP INC 10993 FRANKE FOODSERVICE SYSTEMS PHILS PHP INC 10994 FRANKE FOODSERVICE SYSTEMS PHILS PHP INC 10995 FRANKE FOODSERVICE SYSTEMS PHILS PHP INC 10996 FRANKE FOODSER VICE SYSTEMS PHILS PHP INC 10997 FRANKE FOODSERVICE SYSTEMS PHILS PHP INC !0998 FRANKE FOODSERVICE SYSTEMS PHILS PHP INC 10999 FRANKE FOODSERVICE SYSTEMS PH!LS PHP INC !1000 FRANKE FOODSERVICE SYSTEMS PH!LS PHP INC 11001 FRANKE FOODSERVICE SYSTEMS PHJLS PHP INC 11002 FRANKE FOODSER VICE SYSTEMS PHJLS PHP INC 11003 FRANKE FOODSERVICE SYSTEMS PHILS PHP INC 11004 FRANKE FOODSERVICE SYSTEMS PHILS PHP INC 11005 FRANKE FOODSERVICE SYSTEMS PHILS PHP INC 11055 HHIC-PHIL INC. PHP 11085 IMASEN PHILIPPINE MANUFACTURING PHP 132,430.00 (13,125.00) CORP 11086 INTEGRATED FLOW SYSTEM LLC-CEBU PHP 11087 INTEGRATED FLOW SYSTEM LLC-CEBU PHP 26,250.00 - 11088 INTEGRATED FLOW SYSTEM LLC-CEBU PHP 26,250.00 11102 ISPL (PHILS.) INC. PHP 91,200.00

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8114 11103 ISPL (PHJLS.) INC. PHP 91,200.00 - 91,200.00 11104 PHP 91,200.00 91,200.00 11105 ISPL (PHILS.) INC. PHP 11,200.00 46.97 11,200.00 11106 PHP 46.89 11107 JGC PHILIPPINES INC. PHP 1,000.00 47.0I I ,000.00 11108 PHP 26,500.00 46.50 26,500.00 11130 JGC PHILIPPINES INC. PHP I ,000.00 - 1,000.00 11131 JGC PHILIPPINES INC. PHP 7,200.00 7,200.00 7,200.00 46.92 7,200.00 11182 JGC PHILIPPINES INC. PHP (27,200.89) 46.84 PHP 30,465.00 46.97 (27,200 89) 11183 LEXMARK RESEARCH & DEVELOPMENT 46.66 30,465.00 CORP. PHP 300.00 46.60 300.00 11184 LEXMARK RESEARCH & DEVELOPMENT 1,625.00 46.92 76,323.00 CORP. USD 1,815.00 85,099.90 11328 MINDANAO SILICON METAL USD 1,815.00 46.89 85,319.52 11384 CORPORATION USD 2,178.00 46.89 11385 MINDANAO SILICON METAL USD (6,500.00) 46.46 101,274.82 11386 CORPORATION 6,500.00 46.92 (6,500.00) MINDANAO SILICON METAL 6,500.00 CORPORATION 15,225.00 46.92 6,500.00 PASAR 1,756.48 6,500.00 4,391.20 48.75 ROHM ELECTRONICS PHILIPPINES INC. 4,391.20 714,311.32 3,512.96 48.75 82,275 28 ROHM ELECTRONICS PHILIPPINES INC. 2,634.72 76,350.00 206,245.88 ROHM ELECTRONICS PHILIPPINES INC 600.00 204,902.17 (25,000.00) 163,714.47 11433 SHI MFG. & SERVICES (PHILS.), INC PHP 25,000.00 123,613,16 1,200,00 11435 SHI MFG. & SERVICES (PHILS.), INC. PHP 456.18 76,350.00 11436 SHI MFG. & SERVICES (PHJLS.), INC. PHP 456.18 600.00 11437 SHI MFG. & SERVICES (PHJLS.), INC. USD 35.00 (25,000 00) 11448 SUNPOWER PHILS., MANUFACTURING LTD. USD 98.00 25,000.00 11449 SUNPOWER PHILS., MANUFACTURING LTD USD (3,200.00) 1,200.00 11450 SUNPOWER PHILS., MANUFACTURING LTD USD (400.00) 21,388.91 1,448.72 21,388.91 11451 SUNPOWER PHJLS., MANUFACTURING LTD. USD 900.00 I ,626.03 11452 SUNPOWER PHILS., MANUFACTURING LTO. USD 2,539,706.32 4,597.87 47,728.96 38,811,348,28 11470 TJ (PHILIPPINES), INC. PHP 433,226.73 (3,200.00) 11471 TI (PHILIPPINES), INC. PHP 450.00 (400.00) 11474 TONG HSING PHP 146,475.51 67,969.60 400.00 900.00 11475 TONG HSING PHP 8,500.00 PHP 2,539,706.32 11476 TONG HSJNG USD 4,250.00 2,326,595.88 USD 4,250.00 11482 WU KONG (S) PTE. LTD. USD 37,500.00 433,226.73 USD 22,950.00 450.00 11483 WU KONG (S) PTE. LTD. PHP 7,140,095.21 11484 WU KONG (S) PTE. LTD. 400.00 11485 WU KONG (S) PTE. LTO. 8,500.00 4,250.00 Subtotal - Third Quarter 2008 4,250.00 37,500.00 I 22,950.00 October 2008 11521 AGC FLAT GLASS PHILS., INC 11522 AGC FLAT GLASS PHILS., INC. PHP 11523 AGC FLAT GLASS PH!LS., INC. USD 11524 AGC FLAT GLASS PHILS., INC. PHP 11525 AGC FLAT GLASS PH!LS., INC. PHP 11526 AGC FLAT GLASS PHILS., INC. USD 11527 AGC FLAT GLASS PHJLS., INC. PHP 11528 AGC FLAT GLASS PHJLS., INC. PHP 11542 ALPLUS-SUNPOWER BLDG.2 USD 11543 AMI SEMICONDUCTOR PHILIPPINES, INC. PHP 11546 11547 AMKOR ANAM TECHNOLOGY- PI PHP 11548 11549 AMKOR ANAM TECHNOLOGY� PI PHP 11550 AMKOR ANAM TECHNOLOGY- PI PHP AMKOR ANAM TECHNOLOGY- PI PHP AMKOR ANAM TECHNOLOGY- PI PHP

Decision Air Liquide Philippines, Inc. v. CJR CTA Case No. 8114 11551 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 11552 AMKOR ANAM TECHNOLOGY- PI 8,500.00 11553 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 12,750.00 11554 AMKOR ANAM TECHNOLOGY- PI 30,600.00 11555 AMKOR ANAM TECHNOLOGY- PI PHP 12,750.00 8,500.00 11556 AMKOR ANAM TECHNOLOGY- PI 12,750_00 11557 AMKOR ANAM TECHNOLOGY- PI PHP 30,600,00 7,650.00 11558 AMKOR ANAM TECHNOLOGY- PI 7,650.00 11559 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 12,750.00 11560 AMKOR ANAM TECHNOLOGY- PI 7,650.00 11561 AMKOR ANAM TECHNOLOGY- PI PHP 12,750.00 4,250.00 11562 AMKOR ANAM TECHNOLOGY- PI 51,000.00 11563 AMKOR ANAM TECHNOLOGY- PI PHP 7,650.00 8,500.00 11564 AMKOR ANAM TECHNOLOGY- PI 43,350.00 11565 AMKOR ANAM TECHNOLOGY- PI PHP 7,650.00 12,750_00 11566 AMKOR ANAM TECHNOLOGY- PI 25,500.00 11567 AMKOR ANAM TECHNOLOGY- PI PHP 12,750.00 25,500 00 11568 AMKOR ANAM TECHNOLOGY- PI 8,500.00 11569 AMKOR ANAM TECHNOLOGY- PI PHP 7,650.00 6,800.00 11570 AMKOR ANAM TECHNOLOGY- PI 8,500.00 11571 AMKOR ANAM TECHNOLOGY- PI PHP 4,250.00 12,750 00 11572 AMKOR ANAM TECHNOLOGY- PI 4,250.00 11573 AMKOR ANAM TECHNOLOGY- PI PHP 51,000.00 12,750.00 11574 AMKOR ANAM TECHNOLOGY- PI 20,400_00 11575 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 38,250.00 11576 AMKOR ANAM TECHNOLOGY- PI 4,250.00 11577 AMKOR ANAM TECHNOLOGY- PI PHP 43,350.00 6,800 00 11578 AMKOR ANAM TECHNOLOGY- PI PHP 12,750.00 187,500 00 3,400_00 PHP 25,500.00 4,250.00 8,500.00 PHP 25,500.00 25,500.00 PHP 8,500.00 25,500.00 5,100.00 PHP 6,800.00 - 12,750.00 12,750.00 PHP 8,500_00 62,500.00 PHP 12,750.00 600 00 PHP 4,250.00 122,500.00 150.00 PHP 12,750.00 - 19,200_00 PHP 20,400.00 12,800.00 PHP 38,250.00 2,850.00 PHP 4,250.00 22,400.00 PHP 6,800.00 1,900.00 PHP 187,500_00 16,000.00 11579 AMKOR ANAM TECHNOLOGY- PI PHP 3,400.00 4,250.00 25,600.00 11580 AMKOR AN ANI TECHNOLOGY- PI PHP 8,500.00 25,500.00 3,800.00 11581 AMKOR ANAM TECHNOLOGY- PI PHP 25,500.00 5,100.00 35,200.00 11582 AMKOR ANAM TECHNOLOGY- PI PHP 12,750.00 12,750.00 9,600.00 11583 AMKOR ANAM TECHNOLOGY- PI PHP 62,500.00 600.00 9,600.00 11584 AMKOR ANAM TECHNOLOGY- PI PHP 122,500.00 19,200.00 11585 AMKOR ANAM TECHNOLOGY- PI PHP 11586 AMKOR ANAM TECHNOLOGY- PI PHP 11644 CEBU MICROELECTRONICS INC. PHP 11674 CPL PACKAGING, JNC. PHP 11675 ESSILOR MANUFACTURING PHJLS., INC. PHP 11679 FASTECH ELECTRON!QUE, INC PHP 150.00 19,200_00 11680 FRANKE FOODSERVICE SYSTEMS PHILS PHP 12,800.00 2,850.00 INC 22,400.00 1!681 FRANKE FOODSERVJCE SYSTEMS PHILS PHP 1,900.00 16,000.00 INC 25,600.00 3,800.00 11682 FRANKE FOODSERVICE SYSTEMS PHILS PHP 35,200.00 9,600.00 INC 9,600.00 19,200.00 11683 FRANKE FOODSERVICE SYSTEMS PHJLS PHP INC 11684 FRANKE FOODSERVICE SYSTEMS PHILS PHP INC 11685 FRANKE FOODSERVJCE SYSTEMS PHILS PHP INC 11686 FRANKE FOODSERVICE SYSTEMS PHJLS PHP INC 11687 FRANKE FOODSERV\CE SYSTEMS PHJLS PHP INC 11688 FRANKE FOODSERVICE SYSTEMS PHILS PHP INC 11689 FRANKE FOODSERVICE SYSTEMS PHILS PHP INC 11690 FRANKE FOODSERVICE SYSTEMS PHJLS PHP INC 11691 FRANKE FOODSERVICE SYSTEMS PHILS PHP INC

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8/14 Page 56 of /49 11692 FRANKE FOODSERVICE SYSTEMS PHILS PHP 950.00 950.00 11693 12,800.00 12,800.00 11694 INC 9,600.00 9,600.00 11695 6,400.00 11696 FRANKE FOODSERVJCE SYSTEMS PHILS PHP 6,400.00 3,200.00 J\697 3,200.00 11698 INC 950.00 11699 950.00 13,200.00 11700 FRANKE FOODSERVICE SYSTEMS PHILS PHP 13,200.00 19,200.00 11701 19,200.00 2,850.00 11702 INC 2,850.00 2,000.00 11703 2,000.00 22,400.00 11704 FRANKE FOODSERVICE SYSTEMS PHILS PHP 22,400.00 3,800.00 11705 3,800.00 11706 INC 950.00 11707 950.00 9,600.00 11708 FRANKE FOODSERVICE SYSTEMS PHILS PHP 9,600.00 1,900.00 11709 1,900.00 51,200.00 11710 INC 51,200.00 4,750.00 11754 4,750.00 22,400.00 11755 FRANKE FOODSERVICE SYSTEMS PHILS PHP 22,400.00 9,600.00 11756 9,600.00 11757 INC (6,962,661.55) (6,962,66155) 11779 (6,661,766.80) (6,661,766.80) 11780 FRANKE FOODSERVICE SYSTEMS PHILS PHP 6,661,766.80 11781 2,984,111.30 6,661,766.80 11790 INC 107,270.00 2,984,111.30 11791 26,250.00 11792 FRANKE FOODSERVJCE SYSTEMS PHILS PHP 26,250.00 107,270.00 11793 91,200.00 26,250.00 11794 INC 91,200.00 26,250.00 11795 91,200.00 91,200.00 11796 FRANKE FOODSERVICE SYSTEMS PHJLS PHP 91,200.00 91,200.00 11819 91,200.00 91,200.00 11820 INC 91,200.00 91,200.00 11821 I ,000.00 91,200.00 11877 FRANKE FOODSERVICE SYSTEMS PHILS PHP 7,200.00 91,200.00 12050 7,200.00 12051 INC 7,200.00 1,000.00 12101 300.00 7,200.00 12102 FRANKE FOODSERVJCE SYSTEMS PHILS PHP 3,960.00 7,200.00 12103 990.00 7,200.00 12104 INC \8,700.00 12105 13,000.00 300.00 12119 FRANKE FOODSERVICE SYSTEMS PHILS PHP 26,100.00 12120 13,000.00 186,413.04 12121 INC 26,100.00 48,148.65 12122 1,756.48 18,700.00 FRANKE FOODSERVICE SYSTEMS PH1LS PHP 7,025.92 13,000.00 3,512.96 26,100.00 INC 5,269.44 13,000.00 26,100.00 FRANKE FOODSERVICE SYSTEMS PHILS PHP 83,815.71 INC 337,124.72 173,297.83 FRANKE FOODSERVJCE SYSTEMS PHILS PHP 256,864.12 INC FRANKE FOODSERVJCE SYSTEMS PHILS PHP INC FRANKE FOODSERVICE SYSTEMS PHILS PHP INC FRANKE FOODSERVICE SYSTEMS PHILS PHP INC FRANKE FOODSERVJCE SYSTEMS PHILS PHP INC HHIC-PHIL INC. PHP HH!C-PH1L INC PHP HHIC-PHIL INC. PHP HHJC-PHIL INC. PHP !MAS EN PHILIPPINE MANUFACTURING PHP CORP INTEGRATED FLOW SYSTEM LLC-CEBU PHP INTEGRATED FLOW SYSTEM LLC-CEBU PHP ISPL (PHILS.) INC. PHP ISPL (PHILS.) INC. PHP ISPL (PHILS.) INC. PHP ISPL (PHJLS.) INC. PHP ISPL (PHILS.) INC. PHP ' ISPL (PHIL$.) INC. PHP 47.07 48.64 JGC PHILIPPINES INC. PHP 47.72 LEXMARK RESEARCH & DEVELOPMENT PHP 47.98 CORP. PHP 49.33 LEXMARK RESEARCH & DEVELOPMENT PHP 48.75 CORP PHP LEXMARK RESEARCH & DEVELOPMENT USD CORP. MINDANAO SILICON METAL CORPORATION ROHM ELECTRONICS PHILIPPINES INC. ROHM ELECTRONICS PHILIPPINES INC. USD SHI MFG. & SERVICES (PHILS.), INC. PHP SHJ MFG. & SERVICES (PHILS.), INC. PHP SHI MFG. & SERVICES (PHILS.), INC. PHP SHI MFG. & SERVICES (PHILS.), INC. PHP SHI MFG. & SERVICES (PHILS.), INC PHP SUNPOWER PHJLS., MANUFACTURING LTO USD SUNPOWER PHILS., MANUFACTURING LTD USD SUNPOWER PHILS., MANUFACTURING LTD. USD SUNPOWER PHILS., MANUFACTURING LTO. USD

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8114 12141 TI (PHILIPPINES) JNC. USD 3191 48.63 1,649.21 \2142 TI (PHILIPPINES), JNC. PHP (182,503.23) . (182,503.23) 12143 TI (PHILIPPINES), INC. PHP (76,350.00) . (76.350 00) I2144 TI {PHILIPPINES), TNC PHP 8,500.00 46.46 8,500.00 12145 TI (PHILIPPINES). INC PHP 182,503.23 47.40 48.05 182,503.23 12146 Tl (PHILIPPINES), INC. PHP 114,211.70 48.05 48.94 114,211.70 12147 Tl (PHILIPPINES), INC. PHP 55,350.00 48.75 55,350.00 12148 Tl (PHILIPPINES), INC PHP 21,000.00 48.90 21,000.00 12149 TI (PHILIPPINES), INC. PHP 48.88 12152 TONG HSJNG PHP 600.00 600.00 12158 WU KONG (S) PTE. LTD. USD \,200.00 48.88 1,200.00 . 12159 WU KONG (S) PTE. LTD USD (35.00) (1.626.03) USD 21,624.30 12160 WU KONG (S) PTE. LTD. USD 456.18 21,917.17 USD 456.18 21,917.17 12161 WU KONG (S) PTE. LTD. USD 456.18 22,326.36 456.18 12162 \VU KONG (S) PTE. LTO. USD 194.98 PHP 4.00 12163 WU KONG (S) PTE. LTO. 70,845 30 USD I ,448.72 November 2008 2,633,343.84 2,633,343.84 PHP 12186 AGC FLAT GLASS PHILS., INC 49,488_70 2,419,007.66 PHP 12187 AGC FLAT GLASS PHILS., INC. USD 236,759.71 236,759_71 450.00 12188 AGC FLAT GLASS PHILS., JNC. PHP 450.00 PHP 144,941.26 7,084,728.79 12189 AGC FLAT GLASS PHILS., INC. 400.00 PHP 400.00 12190 AGC FLAT GLASS PHILS., INC. (746,200.00} (746.200.00) 12205 ALPLUS-SUNPOWER BLDG.2 PHP (431 ,450_00) PHP (43 1,450.00) 12206 AMI SEMICONDUCTOR PHILIPPINES, INC PHP 8,500.00 8,500.00 12210 AMKOR ANAM TECHNOLOGY- PI PHP 4,250.00 4,250.00 PHP 76,500.00 12211 AMKOR ANAM TECHNOLOGY- PI PHP 8,500_00 76,500.00 PHP 25,500.00 8,500_00 12212 AMKOR ANAM TECHNOLOGY- PI PHP 15,300.00 12213 AMKOR ANAM TECHNOLOGY- PI 8,500.00 25,500.00 12214 AMKOR ANAM TECHNOLOGY- PI PHP 12,750.00 15,300_00 12215 AMKOR ANAM TECHNOLOGY- PI 25,500.00 8,500.00 12216 AMKOR ANAM TECHNOLOGY- PI PHP 25,500.00 12,750 00 12217 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 25,500.00 12218 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 25,500.00 12219 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 12220 AMKOR ANAM TECHNOLOGY- PI PHP 25,500.00 8,500.00 12221 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 12222 AMKOR ANAM TECHNOLOGY- PI PHP 25,500_00 25,500.00 12223 AMKOR ANAM TECHNOLOGY- PI PHP 25,500.00 8,500.00 12224 AMKOR ANAM TECHNOLOGY- PI PHP 12,750_00 25,500 00 12225 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 25,500.00 12226 AMKOR ANAM TECHNOLOGY- PI PHP 40,800.00 12,750.00 12227 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500_00 12228 AMKOR ANAM TECHNOLOGY- PI PHP 6,800.00 40,800.00 12229 AMKOR ANAM TECHNOLOGY- PI PHP 33,150.00 8,500.00 12230 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 6,800.00 12231 AMKOR ANAM TECHNOLOGY- PI PHP 25,500.00 33,150.00 12232 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 8,500.00 12233 AMKOR ANAM TECHNOLOGY- PI 8,500.00 25,500.00 12234 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 12235 AMKOR ANAM TECHNOLOGY- PI 8,500_00 12236 AMKOR ANAM TECHNOLOGY- PI 12237 AMKOR ANAM TECHNOLOGY- PI 12238 AMKOR ANAM TECHNOLOGY- PI

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8114 12239 AMKOR ANAM TECHNOLOGY- PI PHP 25,500.00 25,500.00 12240 AMKOR ANAM TECHNOLOGY- PI 9,350.00 12241 AMKOR ANAM TECHNOLOGY- PI PHP 9,350.00 38,250.00 12242 AMKOR ANAM TECHNOLOGY- PI 38,250.00 12243 AMKOR ANAM TECHNOLOGY- PI PHP 38,250.00 8,500.00 12244 AMKOR ANAM TECHNOLOGY- PI 8,500.00 12245 AMKOR ANAM TECHNOLOGY- PI PHP 38,250.00 5,100.00 12246 AMKOR ANAM TECHNOLOGY- PI I 5,300.00 12247 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 6,800.00 12248 AMKOR ANAM TECHNOLOGY- PI 20,400.00 12249 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 4,250.00 12250 AMKOR ANAM TECHNOLOGY- PI 8,500.00 12251 AMKOR ANAM TECHNOLOGY- PI PHP 5,100.00 25,500.00 12252 AMKOR ANAM TECHNOLOGY- PI 8,500.00 12253 AMKOR ANAM TECHNOLOGY- PI PHP 15,300.00 8,500 00 12254 AMKOR ANAM TECHNOLOGY- PI 25,500.00 12255 AMKOR ANAM TECHNOLOGY- PI PHP 6,800.00 25,500.00 12256 AMKOR ANAM TECHNOLOGY- PI 8,500.00 12257 AMKOR ANAM TECHNOLOGY- PI PHP 20,400.00 165,000.00 PHP 4,250.00 755,800.00 746,200.00 PHP 8,500.00 468,950.00 PHP 25,500.00 8,500.00 8,500.00 PHP 8,500.00 25,500.00 2,550.00 PHP 8,500.00 600.00 PHP 25,500.00 4,350.00 12,000.00 PHP 25,500.00 150.00 PHP 8,500.00 4,750.00 9,600.00 PHP 165,000.00 2,850.00 16,000.00 12258 AMKOR ANAM TECHNOLOGY- PI PHP 755,800.00 19,200.00 12,800.00 12259 AMKOR ANAM TECHNOLOGY- PI PHP 746,200.00 3,800.00 10,000.00 12260 AMKOR ANAM TECHNOLOGY- PI PHP 468,950.00 2,000.00 12261 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 950.00 12,800.00 12262 AMKOR ANAM TECHNOLOGY- PI PHP 8,500.00 28,800.00 6,400.00 12263 AMKOR ANAM TECHNOLOGY- PI PHP 25,500.00 5,700.00 25,600.00 12264 AMKOR ANAM TECHNOLOGY- PI PHP 2,550.00 6,650.00 22,400.00 12329 CPL PACKAGING, INC. PHP 600.00 38,400.00 12330 ESSILOR MANUFACTURING PHILS., TNC PHP 4,350.00 6,661,766.80 2,244,090.90 12336 FASTECH ELECTRONIQUE, INC PHP 12,000.00 12337 FASTECH ELECTRONJQUE, INC PHP 150.00 12338 FRANKE FOODSERVJCE SYSTEMS PHILS PHP 4,750.00 INC 12339 FRANKE FOODSERVICE SYSTEMS PHILS PHP 9,600.00 INC 12340 FRANKE FOODSERVICE SYSTEMS PHILS PHP 2,850.00 INC 12341 FRANKE FOODSERVICE SYSTEMS PHILS PHP 16,000.00 - INC 12342 FRANKE FOODSERVICE SYSTEMS PHILS PHP 19,200.00 INC 12343 FRANKE FOODSERVJCE SYSTEMS PHILS PHP 12,800.00 INC 12344 FRANKE FOODSERVICE SYSTEMS PHILS PHP 3,800.00 INC 12345 FRANKE FOODSERVICE SYSTEMS PHILS PHP 10,000.00 INC 12346 FRANKE FOODSERVJCE SYSTEMS PHILS PHP 2,000.00 INC 12347 FRANKE FOODSERVJCE SYSTEMS PHILS PHP 950.00 INC 12348 FRANKE FOODSERVICE SYSTEMS PHILS PHP 12,800.00 INC 12349 FRANKE FOODSERVICE SYSTEMS PHILS PHP 28,800.00 INC 12350 FRANKE FOODSERVICE SYSTEMS PHILS PHP 6,400.00 INC 12351 FRANKE FOODSERVJCE SYSTEMS PHILS PHP 5,700.00 INC 12352 FRANKE FOODSERV!CE SYSTEMS PHILS PHP 25,600.00 INC 12353 FRANKE FOODSERVJCE SYSTEMS PHILS PHP 6,650.00 INC 12354 FRANKE FOODSERVICE SYSTEMS PHILS PHP 22,400.00 INC 12355 FRANKE FOODSERVICE SYSTEMS PHILS PHP 38,400.00 INC 12398 HHJC-PHIL INC PHP 6,661,766.80 12399 HHIC-PHIL INC. PHP 2,244,090.90

Decision Air Liquide Philippines, Inc. v. C1R CTA Case No. 8114 12424 IMASEN PHILIPPINE MANUFACTURING PHP 104,040.00 26,250.00 CORP 91,200.00 104,040.00 91,200.00 26,250.00 12425 INTEGRATED FLOW SYSTEM LLC-CEBU PHP 91,200.00 91,200.00 91,200.00 12435 ISPL (PHILS.) INC. PHP 1,000.00 91,200.00 20,850.00 12436 ISPL (PHILS.) INC. PHP I ,000.00 7,200.00 20,850.00 12437 ISPL (PHILS.) INC. PHP 300.00 7,200 00 12438 JGC PHILIPPINES INC. PHP 2,970.00 2,640.00 300.00 12457 LEXMARK RESEARCH & DEVELOPMENT PHP I ,980.00 18,700.00 144,009.36 CORP. 13,000.00 6,500.00 129,341.52 12458 LEXMARK RESEARCH & DEVELOPMENT PHP 26,100.00 98,192.16 19,500.00 18,700.00 CORP 7,250.00 - 13,000.00 6,500.00 12459 LEXMARK RESEARCH & DEVELOPMENT PHP 4,391.20 48.49 26,100.00 2,634.72 48.99 19,500.00 CORP. 49.59 4,391.20 354,380 00 12672 ROHM ELECTRONICS PHILIPPINES INC. USD 5,269.44 48.88 48.80 214,281.78 12673 ROHM ELECTRONICS PHILIPPINES INC USD (67.82) 49.32 8,500.00 49.98 129,931.22 12674 ROHM ELECTRONICS PHILIPPINES INC. USD 48.88 12707 SHI MFG. & SERVICES (PHILS.), INC. PHP 950.00 48.88 219,489.74 12708 SHI MFG. & SERVICES (PHILS.), INC. PHP 7,500.00 12709 SHI MFG. & SERVICES (PHILS.), INC PHP I ,500.00 48.49 257,570.23 12710 SHI MFG. & SERVICES (PHILS.), INC. PHP 3,120.00 49.61 (3,315.04) 12711 SHI MFG. & SERVICES (PHILS.), INC PHP I ,200.00 48.88 12712 SHI MFG. & SERVICES{PHJLS.), INC. USD 8,500.00 456.18 47.48 950.00 12725 SUNPOWER PHILS., MANUFACTURING LTD. USD 456.18 47.49 7,500.00 12726 SUNPOWER PHILS., MANUFACTURING LTD USD 4.00 - I ,500.00 3,120.00 12727 SUNPOWER PHILS., MANUFACTURING LTD. USD 2,276,358.48 1,200.00 42,779.84 22,119.25 12728 SUNPOWER PHILS., MANUFACTURING LTD USD 450.00 22,631.55 164,476.68 12745 Tl {PHILIPPINES) INC. USD 72,175.00 195.52 400.00 12746 TJ {PHILIPPINES), INC PHP 8,500.00 2,276,358.48 38,250.00 12747 Tl (PHILIPPINES), INC. PHP 8,500.00 2,031,400.70 8,500.00 450 00 12748 TI (PHILIPPINES), INC PHP 8,500.00 4,250.00 7,810,175.15 12749 TI (PHILIPPINES), INC. PHP 8,500.00 72,175.00 51,000.00 400.00 12750 Tl (PHILIPPINES), INC. PHP 8,500.00 8,500.00 8,500.00 38,250.00 12753 TONG HSING PHP 11,050 00 8,500.00 67,500.00 8,500.00 12759 WU KONG (S) PTE. LTO. USD 11,050.00 8,500.00 4,250.00 12760 WU KONG (S) PTE. LTO uso 8,500.00 5 I ,000.00 12761 WU KONG (S) PTE. LTO. USD 8,500.00 8,500.00 December 2008 11,050.00 67,500.00 12786 AGC FLAT GLASS PHILS., INC. PHP II ,050.00 12787 AGC FLAT GLASS PHILS., INC. USD 12788 AGC FLAT GLASS PHILS., INC. PHP 12802 ALPLUS-SUNPOWER BLDG.2 USD 12803 AMI SEMICONDUCTOR PHILIPPINES, INC PHP 12804 12807 AMI SEMICONDUCTOR PHILIPPINES, INC. PHP 12808 12809 AMKOR ANAM TECHNOLOGY- PI PHP 12810 12811 AMKOR ANAM TECHNOLOGY- PI PHP 12812 12813 AMKOR ANAM TECHNOLOGY- PI PHP 12814 12815 AMKOR ANAM TECHNOLOGY- PI PHP 12816 12817 AMKOR ANAM TECHNOLOGY- PI PHP 12818 12819 AMKOR ANAM TECHNOLOGY- PI PHP AMKOR ANAM TECHNOLOGY- PI PHP AMKOR ANAM TECHNOLOGY- PI PHP AMKOR ANAM TECHNOLOGY- PI PHP AMKOR ANAM TECHNOLOGY- PI PHP AMKOR ANAM TECHNOLOGY- PI PHP AMKOR ANAM TECHNOLOGY- PI PHP AMKOR ANAM TECHNOLOGY- PI PHP

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8114 12820 AMKOR ANAM TECHNOLOGY� PI PHP l\,050.00 - \1,050.00 45,000.00 45,000.00 12821 AMKOR ANAM TECHNOLOGY- PI PHP II ,050.00 - 11,050.00 63,750.00 63,750.00 12822 AMKOR ANAM TECHNOLOGY- PI PHP 30,600.00 49.19 30,600.00 11,050.00 49.19 II ,050.00 12823 AMKOR ANAM TECHNOLOGY� PI PHP 17,000.00 48.43 17,000.00 30,600.00 46.71 30,600.00 12824 AMKOR ANAM TECHNOLOGY� PI PHP 62,500.00 46.71 62,500.00 49.19 12825 AMKOR ANAM TECHNOLOGY- PI PHP 600.00 46.89 600.00 3,500.00 47.49 3,500.00 12826 AMKOR ANAM TECHNOLOGY- PI PHP 150.00 150.00 12827 AMKOR ANAM TECHNOLOGY� PI PHP 3,800.00 3,800.00 3,800.00 12867 CEBU MICROELECTRONICS INC PHP 3,800.00 12,800.00 12,800.00 19,200.00 12883 CPL PACKAGING, INC. PHP 19,200.00 3,800.00 3,800.00 4,750.00 12890 FASTECH ELECTRONIQUE, INC PHP 4,750.00 32,000.00 32,000.00 1,900.00 12891 FASTECH ELECTRONIQUE, INC PHP 20,000.00 1,900.00 4,750.00 12892 FRANKE FOODSERVICE SYSTEMS PHIL$ PHP 20,000.00 4,750.00 \,949,120.10 INC 1,949,120.10 79,560.00 91,200.00 12893 FRANKE FOODSERVICE SYSTEMS PHILS PHP 79,560.00 91,200.00 91,200.00 1,000.00 INC 91,200.00 300.00 79,000.00 12894 FRANKE FOODSERVICE SYSTEMS PHILS PHP 1,000.00 12,000.00 300.00 56,819.07 INC 79,000.00 64,936.08 12,000.00 12895 FRANKE FOODSERVICE SYSTEMS PHILS PHP 1,155.00 127,847.28 1,320.00 69,361.38 INC 2,640.00 26,000.00 1,485.00 12896 FRANKE FOODSERVICE SYSTEMS PHILS PHP 26,000.00 I ,984,389.38 42,485.00 59,000.00 INC 6,500.00 59,000.00 58,500.00 12897 FRANKE FOODSERVICE SYSTEMS PHILS PHP 6,500.00 58,500.00 129,612.41 INC 2,634.72 164,726.21 3,512.96 500,438.72 12898 FRANKE FOODSERVICE SYSTEMS PHILS PHP \0,538.88 55,869,292.67 INC 116,416,246.20 12899 FRANKE FOODSERVICE SYSTEMS PHILS PHP INC 12900 FRANKE FOODSERVJCE SYSTEMS PHILS PHP INC 12901 FRANKE FOODSERVICE SYSTEMS PHILS PHP INC 12928 HHIC-PHIL INC. PHP 12951 IMASEN PHILIPPINE MANUFACTURING PHP 12960 CORP 12961 12963 ISPL (PHIL$.) INC. PHP 12980 ISPL (PHILS.) INC. PHP 13065 13066 JGC PHILIPPINES INC. PHP 13153 !3154 LEXMARK RESEARCH & DEVELOPMENT PHP 13155 CORP. NIDEC SUBIC PHILIPPINES CORPORATION PHP NIDEC SUBIC PHILIPPINES CORPORATION PHP ROHM ELECTRONICS PHILIPPINES INC USD ROHM ELECTRONICS PHILIPPINES INC USD ROHM ELECTRONICS PHILIPPINES JNC. USD 13156 ROHM ELECTRONICS PHILIPPINES INC. USD 13188 SHI MFG. & SERVICES (PHILS.), INC. PHP 13189 SHI MFG. & SERVICES (PHILS.), INC. USD 13190 SHI MFG. & SERVICES {PHJLS.), INC. PHP 13191 \3192 SHI MFG. & SERVICES (PHILS.), INC PHP 13201 SHI MFG. & SERVICES (PHILS.), INC PHP SUNPOWER PHILS., MANUFACTURING LTD. USD 13202 SUNPOWER PHILS., MANUFACTURING LTO. USD 13203 SUNPOWER PHILS., MANUFACTURING LTO USD Subtotal- Fourth Quarter 2008 I Total- Second to Fourth Quarters of 2008 I

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8114 Page 6/ of 149 5) Declared zero-rated rental income was not supported by VAT zero-rated official r�eipts (ORs) in violation of Section 113(A)(2) of the NIRC of 1997, as amended; or there were VAT ORs but the same were denied admission by the Court per Resolution dated August 12, 2013 for petitioner's failure to have the said exhibits identified during trial; or there were VAT ORs admitted by the Court but the rental income was not properly indicated therein as zero~rated in violation of S�tion 113(8)(2)(c) of the NIRC of 1997, as amended April 2PJ MICROWAVE TECHNOLOGY, INC PHP 400_00 42.19 400.00 7723 AGC FLAT GLASS PHILS., INC. PHP 200.00 43.88 200 00 7730 AIR WATER PHILIPPINES, INC. 90.00 3,797_28 7752 AMI SEMICONDUCTOR PHILIPPINES, INC. USD 400.00 400.00 7753 AMKOR TECHNOLOGY PHILIPPINES INC. 36,400.00 36,400.00 7797 ANALOG DEVICES GEN. TRIAS PHP 5,040.00 5,040.00 7800 AUSTRIA MICROSYSTEMS PHILS. INC. PHP 40,000.00 40,000 00 7830 BELL ELECTRONICS CORPORATION PHP 480.00 480_00 7833 CAM MECHATRONICS (PHILS) INC. PHP 450.00 450.00 7834 CIRTEK ELECTRONICS CORPORATION PHP 2,410.00 2,410.00 7843 CONTINENTAL TEMIC ELECTRONICS PHP 6,400.00 6,400.00 7849 PHILS. PHP 2,500_00 2,500.00 7850 CONTINENTAL TEMIC ELECTRONICS PHP 800_00 800_00 7851 PHILS. PHP CPL PACKAGING, INC. (FORMER AMKOR PHP 5,200.00 5,200.00 7944 WHITECAP ASIA PACIFIC) 5,400_00 5,400.00 7947 PHP IBIDEN PHILIPPINES, INC PHP 200.00 200_00 7966 INTEGRATED MICROELECTRONICS INC.� I ,500.00 I ,500_00 7982 ISAHAYA PHP 4,050.00 4,050.00 7989 PHP 5,000.00 5,000.00 8065 JU. YOUNG ELECTRONICS PHILS., INC. PHP 700.00 8174 KYOCERA KINSEKI PHILIPPINES, INC PHP 2,670.00 700.00 8183 LITTELFUSE PHILIPPINES, INC. PHP 26,000.00 2,670.00 8263 MSM MANILA, INC. PHP 26,000_00 ON SEMICONDUCTOR PHILS., INC. PHP 375.00 8288 ORIENT SEMICONDUCTOR ELECTRONICS 2,500.00 375.00 8307 SAMSUNG ELECTRO-MECHANIC PHP 2,500.00 8316 PJ-flLJPPINES (SEMPHIL) PHP 800.00 May PHP 800 00 8375 TANN PHILIPPINES 400.00 8381 TEMIC AUTOMOTIVE PHILIPPINES 200.00 400.00 8400 TONGHSING 200.00 8401 90.00 3,949.38 8442 2PJ MICROWAVE TECHNOLOGY, INC PHP 400_00 400.00 8468 AGC FLAT GLASS PHJLS., INC. PHP 5,040.00 5,040.00 8471 AIR WATER PHILIPPINES, INC 7,500.00 7,500.00 8473 AMI SEMICONDUCTOR PHILIPPINES, INC. USD 480.00 480.00 8485 ANALOG DEVICES GEN. TRIAS 450.00 450.00 8493 AUSTRIA MICROSYSTEMS PHILS. INC. PHP 2,410.00 2,410.00 8495 BELL ELECTRONICS CORPORATION PHP 4,800.00 4,800.00 8496 CAM MECHATRONICS (PHIL$) INC. PHP 1,900.00 1,900.00 8586 CIRTEK ELECTRONICS CORPORATION PHP 600.00 600.00 CONTINENTAL TEMIC ELECTRONICS PHP 5,200.00 5,200.00 PHIL$ PHP CPL PACKAGING, INC. PHP CPL PACKAGING, INC. IBIDEN PHILIPPINES, INC. PHP PHP PHP

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 8589 INTEGRATED MICROELECTRONICS INC. � PHP 5,400.00 5,400.00 ISAHAYA \,500.00 6,600.00 8617 KYOCERA KINSEKI PHILIPPINES, INC. PHP \,500.00 5,000.00 8623 LITTELFUSE PHILIPPINES, INC. PHP 6,600.00 - 700.00 2,670.00 8697 MSM MANILA, INC. PHP 5,000.00 800.00 8745 ON SEMICONDUCTOR PHILS, INC PHP 700.00 27,300.00 8786 ORIENT SEMICONDUCTOR ELECTRONICS PHP 2,670.00 375.00 2,500.00 8790 PASAR PHP 800.00 239,846.66 8863 SAMSUNG ELECTRO-MECHANIC PHP 27,300.00 3,972.60 42,000.00 PHILIPPINES 5,040.00 20,000.00 8893 TANN PHILIPPINES PHP 375.00 2,500.00 480.00 8905 TEMIC AUTOMOTIVE PHILIPPINES PHP 4,9\0.00 5,200.00 Subtotal - Se.:ond Quarter 2008 2,500.00 5,200.00 July AIR WATER PHILIPPINES, INC. USD 90.00 44.14 9,000.00 9591 AMKOR TECHNOLOGY PHILIPPINES INC. PHP 42,000.00 9643 ANALOG DEVICES GEN. TRIAS PHP - 200.00 9646 AUSTRIA MICROSYSTEMS PHILS. INC. PHP 5,040.00 - 1,350.00 9694 BELL ELECTRONICS CORPORATION PHP 20,000.00 5,000.00 9697 CIRTEK ELECTRONICS CORPORATION PHP 45.69 9708 CONTINENTAL TEMIC ELECTRONICS PHP 480.00 700.00 9715 PHILS. 4,910.00 - 2,670.00 CONTINENTAL TEMIC ELECTRONICS PHP 5,200.00 9716 PHILS. 800.00 IBIDEN PHILIPPINES, INC PHP 2,500.00 38,500.00 9809 INTEGRATED MICROELECTRONICS INC.� PHP 9812 JSAHAYA 5,200.00 600.00 PHP 9,000.00 2,500.00 9829 JU-YOUNG ELECTRONICS PHILS., INC PHP 38,250.00 9840 KYOCERA KINSEKI PHILIPPINES, INC. PHP 200.00 6,300.00 9913 MSM MANILA, INC. PHP I,350.00 7,500.00 10002 ON SEMICONDUCTOR PHILS., INC PHP 5,000.00 \0015 ORIENT SEMICONDUCTOR ELECTRONICS PHP 700.00 4,111.65 \0022 PASAR PHP 2,670.00 47,600.00 10\01 SAMSUNG ELECTRO-MECHANIC 800.00 PHILIPPINES PHP 38,500.00 5,040.00 10128 TANN PHILIPPINES PHP 25,000.00 10142 TEMIC AUTOMOTIVE PHILIPPINES PHP 600.00 10143 TOKYO STEEL PHILIPPINES CORP PHP 2,500.00 480.00 10144 TOKYO STEEL PHILIPPINES CORP PHP 38,250.00 450.00 10206 YUTAKA MANUFACTURING PHILIPPINES 6,300.00 2,530.00 INC USD 7,500.00 5,600.00 August PHP 200.00 10227 AIR WATER PHILIPPINES, INC PHP 90.00 1,351.54 10297 AMKOR TECHNOLOGY PHILIPPINES INC. PHP 47,600.00 2,850.00 10300 ANALOG DEVICES GEN. TRIAS PHP 5,000.00 10334 AUSTRIA MICROSYSTEMS PHILS. INC. PHP 5,040.00 700.00 \0337 BELL ELECTRONICS CORPORATION PHP 25,000.00 2,670.00 10338 CAM MECHATRONICS (PHILS) INC PHP 200.00 10348 CIRTEK ELECTRONICS CORPORATION 480.00 51,000.00 10355 CONTINENTAL TEMIC ELECTRONICS PHP 450.00 PHILS. PHP 2,530.00 10469 JU-YOUNG ELECTRONICS PHTLS., INC. PHP 5,600.00 10489 KYOCERA KINSEKI PHILIPPINES, INC. PHP 10493 L\TTELFUSE PHILIPPINES, INC. PHP 200.00 10565 MSM MANILA, INC PHP 1,351.54 \0614 ON SEMICONDUCTOR PHILS, INC. PHP 2,850.00 10653 ORIENT SEMICONDUCTOR ELECTRONICS PHP 5,000.00 10657 PASAR 700.00 10730 SAMSUNG ELECTRO-MECHANIC 2,670.00 PHILIPPINES 200.00 51,000.00

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 10767 TEMIC AUTOMOTIVE PHILIPPINES PHP 2,500.00 2,500.00 38,250.00 38,250.00 10770 TOKYO STEEL PHILIPPINES CORP PHP 6,300.00 6,300.00 10771 TOKYO STEEL PHILIPPINES CORP PHP 1,000.00 1,000.00 10772 TONG HSING PHP 90.00 4,222.53 47,600.00 47,600.00 September (5,040.00) J5,040.00) 10831 AIR WATER PHILIPPINES, INC. USD 2,520.00 46.92 2,520.00 480.00 480.00 10888 AMKOR TECHNOLOGY PHILIPPINES INC. PHP 450.00 450.00 1,920.00 1,920.00 10889 ANALOG DEVICES GEN. TRIAS PHP 4,100.00 4,100.00 2,500.00 10894 ANALOG DEVICES GEN. TRIAS PHP 5,200.00 2,500.00 200.00 10928 BELL ELECTRONICS CORPORATION PHP 1,350.00 5,200.00 4,200.00 \0929 CAM MECHATRONICS (PHILS) INC. PHP 200.00 2,500.00 1,350.00 300.00 10947 CIRTEK ELECTRONICS CORPORATION PHP 4,200.00 2,670.00 2,500.00 1,400.00 10955 CONTINENTAL TEMJC ELECTRONICS PHP 300.00 2,670.00 38,500.00 PHILS. 1,400.00 2,500.00 38,500.00 15,000.00 \0956 CONTINENTAL TEMIC ELECTRONICS PHP 2,500.00 15,000.00 538,078.32 PHILS. 4,387.14 11084 IBID EN PHILIPPINES, INC. PHP (2 520.00) 11112 IU-YOUNG ELECTRONICS PHILS., INC. PHP 2,520.00 15,000.00 11127 KYOCERA KINSEKI PHILIPPINES, INC. PHP 480.00 450.00 II 138 L!TTELFUSE PHILIPPINES, INC. PHP 2,040.00 5,100.00 11218 MSM MANILA, INC. PHP 200.00 1,350.00 \1283 ON SEMICONDUCTOR PHILS, INC PHP 4,200.00 300.00 11325 ORIENT SEMICONDUCTOR ELECTRONICS PHP 2,500.00 300.00 11332 PASAR PHP 2,670.00 4,600.00 11424 SAMSUNG ELECTRO-MECHANIC PHP 36,000.00 PHILIPPINES 200.00 11469 TEMIC AUTOMOTIVE PHILIPPINES PHP 2,500.00 38,250.00 11520 YliTAKA MANUFACTURING PHILIPPINES PHP 6,300.00 INC 4,399.20 2,520.00 Subtotal- Third Quarter 2008 480.00 October AIR WATER PHILIPPINES, INC. USD 90.00 48.75 450.00 11540 ANALOG DEVICES GEN. TRIAS PHP (2,520.00) 11587 - PHP 2,520.00 - 11593 ANALOG DEVICES GEN. TRIAS PHP 15,000.00 11629 AUSTRIA MJCROSYSTEMS PHILS. INC. PHP 48.88 11634 BELL ELECTRONICS CORPORATION PHP 480.00 11638 CAM MECHATRONICS (PHILS) INC. PHP 450.00 11657 CIRTEK ELECTRONICS CORPORATION PHP 2,040.00 11672 CONTINENTAL TEMIC ELECTRONICS 5,100.00 PHILS. PHP 11798 IU-YOUNG ELECTRONICS PHILS., INC. PHP 200.00 11817 KYOCERA KINSEKI PHILIPPINES, INC PHP 1,350.00 11827 LITIELFUSE PHILIPPINES, INC. PHP 4,200.00 11911 MME TECHNOLOGIES, INC PHP 300.00 11914 MSM MANILA, INC. PHP 2,500.00 11966 ON SEMICONDUCTOR PHILS, INC. PHP 300.00 12008 ORIENT SEMICONDUCTOR ELECTRONICS PHP 2,670.00 12011 PASAR PHP 4,600.00 12096 SAMSUNG ELECTRO-MECHANIC 36,000.00 PHILIPPINES PHP 12123 TANN PHILIPPINES PHP 200.00 12140 TEMIC AUTOMOTIVE PHILIPPINES PHP 2,500.00 12150 TOKYO STEEL PHILIPPINES CORP PHP 38,250.00 12151 TOKYO STEEL PHILIPPINES CORP 6,300.00 November USD 12203 AIR WATER PHILIPPINES, INC. PHP 90.00 12265 ANALOG DEVICES GEN. TRIAS PHP 2,520.00 12299 BELL ELECTRONICS CORPORATION PHP 480.00 12300 CAM MECHATRONICS (PHILS) INC. 450.00

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8114 Page 64 of /49 12316 CJRTEK ELECTRONICS CORPORATION PHP 2,280.00 - 2,280.00 12327 PHP 5,100.00 5,100.00 CONTINENTAL TEMIC ELECTRONICS - 12328 PHILS. PHP 5,000.00 5,000.00 CONTINENTAL TEMIC ELECTRONICS 47.49 200.00 12440 PHILS. PHP 200.00 12454 JU-YOUNG ELECTRONICS PHILS.,INC. PHP 1,350.00 - 1,350.00 12464 KYOCERA KINSEKJ PHILIPPINES, INC. PHP 4,350.00 4,350.00 12545 PHP 300,00 47.49 12546 LITTELFUSE PHILIPPINES, INC. PHP 2,500.00 300.00 12591 PHP 300.00 2,500.00 12635 MME TECHNOLOGIES, INC. PHP 2,670.00 12640 PHP 4,200.00 300.00 12669 MSM MANILA, INC. PHP 3,000.00 2,670.00 12701 ON SEMICONDUCTOR PHJLS, INC. PHP 36,000.00 4,200.00 3,000.00 ORIENT SEMICONDUCTOR ELECTRONICS PHP (3,150.00) 36,000.00 PASAR PHP 200.00 (3,150.00) PHP 2,500.00 200.00 PSI TECHNOLOGIES, INC. PHP 25,500.00 PHP 6,300.00 2,500.00 SAMSUNG ELECTRO-MECHANIC 25,500 00 PHILIPPINES (SEMPHIL) USD 90.00 6,300.00 PHP 2,520.00 12729 TANN PHILIPPINES PHP 480.00 4,273.65 PHP 450.00 2,520.00 12730 TANN PHILIPPINES PHP 2,520.00 PHP 5,100.00 480.00 12744 TEMIC AUTOMOTIVE PHILIPPINES 450.00 PHP 5,000.00 2,520.00 12751 TOKYO STEEL PHILIPPINES CORP 5,100.00 PHP 5,200.00 5,000.00 12752 TOKYO STEEL PHILIPPINES CORP PHP 200.00 5,200.00 PHP 1,200.00 200.00 December PHP 4,200.00 1,200.00 PHP 300.00 4,200.00 12800 AIR WATER PHILIPPINES, INC. PHP 2,500.00 300.00 PHP 3,500.00 2,500.00 12828 ANALOG DEVICES GEN. TRIAS PHP 100.00 3,500.00 PHP 2,670.00 100.00 12862 BELL ELECTRONICS CORPORATION PHP 4,400.00 2,670.00 PHP 3,000.00 4,400.00 12863 CAM MECHATRONICS (PHILS) INC. PHP 200.00 3,000.00 PHP 2,500.00 200.00 12876 CJRTEK ELECTRONICS CORPORATION PHP 600.00 2,500.00 PHP 25,500.00 600.00 12881 CONTINENTAL TEMIC ELECTRONICS PHP 6,300.00 25,500.00 12882 PHILS. PHP 1,200.00 6,300.00 12950 CONTINENTAL TEMIC ELECTRONICS USD I ,200.00 PHILS 4.00 189.94 IBIDEN PHILIPPINES, INC. 317,379,93 12965 JU-YOUNG ELECTRONICS PHILS., INC. 1,095,304.91 12978 KYOCERA KINSEKI PHILIPPINES, INC 12982 LJTTELFUSE PHILIPPINES, INC. 13044 MME TECHNOLOGIES, INC 13047 MSM MANILA, INC. 13064 NJDEC SUBIC PHILIPPINES CORP. 13077 ON SEMICONDUCTOR PHILS, INC. 13124 ORIENT SEMICONDUCTOR ELECTRONICS 13129 PASAR 13150 PSI TECHNOLOGIES, INC 13204 TANN PHILIPPINES 13218 TEMIC AUTOMOTIVE PHILIPPINES 13219 TI (PHILIPPINES), INC 13220 TOKYO STEEL PHILIPPINES CORP 13221 TOKYO STEEL PHILIPPINES CORP 13223 TONG HSING 13232 WU KONG (S) PTE. LTD. Subtotal Fourth Quarter 1008 Total- Second to Fourth Quarters ofl008 6) The 801 Certification (Exhibit LLL-8) issued for Shinkozan Corporation and Mindanao Silicon Metal Corp. is not indicative of the fact that the said entities export 100% of their products May

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 81!4 8881 f SHINKOZAN CORP. (MEGASTAMP) PHP (9,000.00) Subtotal - Second Quarter 2008 I (9,000.00) (9,000,00) I PHP 300.00 PHP 300.00 300.00 November 300.00 I 600.00 12514 f MINDANAO SILICON METAL (8,400.00) CORPORATION 208,507,211.83 December 13021 f MINDANAO SILICON l'AETAL CORPORATION Subtotal- Fourth Quarter 2008 I Total- Second to Fourth Quarters of2008 I I Grand Total- Sales Denied of VAT Zero-Rating for the Second to Fourth Quarters of 2008

Decision ANNEX "B" Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 Page 66 of149 ADDITIONAL INPUT VAT DISALLOWANCES PER THIS COURT'S FINDINGS FOR THE PERIOD APRIL 1, 2008 TO DECEMBER 31, 2008 l.) INPUT VAT ON DOMESTIC PURCHASES OF GOODS SUPPORTED BY VAT INVOICES BUT THE VAT WAS NOT SEPARATELY SHOWN IN VIOLATION OF SECTION 113(8)(2)(a) of the NIRC of 1997, AS AMENDED EXHIBIT SUPPLIER'S NAME INVOICE NUMBER INPUT TAX NUMBER AKKAD CORPORATION 13728 642.86 APRIL AKKAD CORPORATION 13730 803,57 2l AKKAD CORPORATION 13729 803.57 23 SAN MIGUEL BREWERY, INC. 0019 19,008,00 24 SAN MIGUEL BREWERY, INC. 0020 18,912.00 659 SAN MIGUEL BREWERY, INC. 0021 58,236.00 660 661 LEONCIO-ALCANTAR PRINTING PRESS 58."i9 883.93 MAY 1300 1657 198.45 1356 MSJC ELECTRICAL & CONST SUPPLY 1997 77.14 1357 MSJC ELECTRICAL & CONST SUPPLY 0023 19,680,00 0028 18,372.00 1642 SAN MIGUEL BREWERY, INC. 0036 11,664.00 0037 18,912.00 1643 SAN MIGUEL BREWERY, INC. 0049 39,792.00 0552 20,664.00 1644 SAN MIGUEL BREWERY,INC. 0423 4,178.57 1645 SAN MIGUEL BREWERY, INC. 232,828.09 1230 1646 SAN MIGUEL BREWERY, INC. 0205 767.14 0205 300.01 1647 SAN MIGUEL BREWERY, INC. 0205 524.57 0506 578.59 JUNE 450.00 0506 2214 MDL UNLIMITED, INC. 803.57 0506 SUBTOTAL� SECOND QUARTER 2008 1,478,57 JULY AUTO KO CORP. 2645 COREN DIGITAL PRINTS 2713 COREN DIGITAL PRINTS 2714 COREN DIGITAL PRINTS 2715 ROYALSEAL IND'L SALES & SERVICES 3290 3291 ROYALSEAL IND'L SALES & SERVICES 3292 ROYALSEAL IND'L SALES & SERVICES

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8114 3350 SIEMENS 53515421016428 17,025.11 AUGUST 13739 642.86 13737 803.57 3514 AKKAD CORPORATION 13738 964.29 0054 828.00 351!1 AKKAD CORPORATION 0054 3,660.00 0054 10,044.00 3516 AKKAD CORPORATION 0053 57,120.00 CMI02453 (1,436.16) 3728 CEPWE ENTERPRISES CMI02453 1,435.71 102453 1,436.16 3729 CEPWE ENTERPRISES 3050 4,028.57 3046 2,250.00 3730 CEPWE ENTERPRISES 3046 4,178,57 3731 CEPWE ENTERPRISES 13741 642.86 13740 964.29 4ll4 PACIFIC PARTS CORP. 109,490.28 4125 PACIFIC PARTS CORP. 25~00 4126 PACIFIC PARTS CORP. 777.86 1,327.29 4362 XTREME HEAT INDUSTRIAL SALES 1,658.14 1,731.38 4363 XTREME HEAT INDUSTRIAL SALES 6,428.58 4364 XTREME HEAT INDUSTRIAL SALES 30,913.79 81,750.19 SEPTEMBER 750.00 4386 AKKAD CORPORATION 5,I96.43 4387 AKKAD CORPORATION (1,071.43) SUBTOTAL~ THIRD QUARTER 2008 86,464.29 OCTOBER PILSTAT ENTERPRISES CORP. 819 910.71 6078 PILSTAT ENTERPRISES CORP. 819 6079 PILSTAT ENTERPRISES CORP. 819 1,140,00 6080 PILSTAT ENTERPRISES CORP. 819 2,832.00 6081 PILSTAT ENTERPRISES CORP. 819 221,064.23 6082 ZENITH ELECTRICAL & INDUSTRIAL 60580 6208 563,382.60 NOVEMBER CONSOLIDATED IND'L GASES, INC. 555198285 6329 53515421017002 6740 SIEMENS 2334 6764 STONE FIRE FIGHTING EQPT SALES & 6765 SERVICES SUPER ELECTRIC HEATER INDUSTRIES 1831 6809 TOYOTA CUBAO INCORPORATED CM9866 54415 6810 TOYOTA CUBAO INCORPORATED 3088 6870 XTREME HEAT INDUSTRIAL! SALES 0432 0432 DECEMBER 7331 OFFICE LAND FURNITURE HOUSE 7332 OFFICELAND FURNITURE HOUSE SUBTOTAL~ FOURTH QUARTER 2008 TOTAL ~SECOND TO FOURTH QUARTERS OF 2008 l.) INPUT VAT ON DOMESTIC PURCHASE OF GOODS SUPPORTED BY DOCUMENTS OTHER THAN VAT SALES INVOICES IN

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 VIOLATION OF SECTION 113(A)(I) of the NIRC of 1997, AS AMENDED EXHIBIT SUPPLIER'S NAME SUPPORTED BY INPUT TAX NUMBER 66.54 APRIL 66.54 66.54 732 TRI-Q RESPONSIBLE SERVICES INC. Billing Statement INPUT TAX SUBTOTAL- SECOND QUARTER 2008 43,524.35 TOTAL- SECOND QUARTER TO FOURTH QUARTERS OF 2008 283.17 3.) INPUT VAT ON DOMESTIC PURCHASES OF SERVICES 210.00 288.00 SUPPORTED BY DOCUMENTS OTHER THAN VAT OFFICIAL 686.82 1,030.66 RECEIPTS IN VIOLATION OF SECTION II3(A)(2) OF THE NIRC OF 48.22 46,07U2 1997, AS AMENDED 250.80 EXHIBIT SUPPLIER'S NAME SUPPORTED BY 108.00 NUMBER 57.09 14I.Z8 APRIL MANILA WATER COMPANY LBC Bills Express Payment 1,012.57 333 Receipt 207.56 161.17 MAY 88.75 140.12 785 CARGOHAUS, INC. Sales Invoice I Billing I 13.05 Statement 108.00 791 AIRFREIGHT zt00, INC. Debit Note I Billing Statement 166.31 336.49 795 AIRFREIGHT 2100, INC. Service Invoice I Billing Statement Billing 799 CARGOHAUS, INC. Sales Invoice I Statement JUNE 1878 CARGOHAUS, INC. Sales Invoice I Billing Statement 1884 CARGOHAUS, INC. Sales Invoice I Billing Statement SUBTOTAL- SECOND QUARTER 2008 JULY CARGOHAUS, INC. Sales Invoice I Billing 2600 DHL EXPRESS (PHILS.) CORP. Statement 2604 CARGOHAUS, INC. Import Invoice I Billing 2607 U-FREIGHT PHILS., INC. Statement 2608 TRANSORIENT Sales Invoice I Billing 2617 CARGOHAUS, INC. Statement 2620 U-FREIGHT PHILS., INC. Debit Note I Billing Statement 26Zl CARGOHAUS, INC. 2624 U-FREIGHT PHILS., INC. SOA I Billing Statement 2625 CARGOHAUS, INC. 2628 AIRFREIGHT 2100, INC. Sales Invoice I Billing 2630 CARGOHAUS, INC. Statement 2637 U-FREIGHT PHILS., INC. Debit Note I Billing Statement 2638 Sales Invoice I Billing Statement Debit Note I Billing Statement Sales Invoice I Billing Statement Invoice I Billing Statement Sales Invoice I Billing Statement Debit Note I Billing Statement

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8114 AUGUST 3498 CARGOHAUS, INC. Sales Invoice I Billing 96,57 Statement 211.62 3508 CARGOHAUS, INC. Sales Invoice I Billing 571.73 Statement 3509 U-FREIGHT PHILS., INC. Debit Note I Billing Statement 1,165,931.26 1,169,702.37 SEPTEMBER Billing Statement 139,05 4826 MANILA ELECTRIC COMPANY 192,00 SUBTOTAL� THIRD QUARTER 2008 104.85 1,435,228.91 OCTOBER CARGOHAUS, INC. Sales Invoice I Billing 3,486,58 5301 Statement NOVEMBER ASIAN TERMINALS, INC. 58.51 6231 BAVAN TELECOMMUNICATIONS INC. Sales Invoice 134.59 6241 MANILA ELCTRIC COMPANY Statement of Account 168.73 6497 VISAYAN ELECTRIC COMPANY Billing Statement 80.41 6860 Billing Statement 480,00 DECEMBER CARGOHAUS, INC. 6889 CARGOHAUS, INC. Sales Invoice I Billing 2,846.70 6892 U-FREIGHT PHILS. INC. Statement 6893 CARGOHAUS, INC. Sales Invoice I Billing 2,859.60 6896 ASPAC INTERNATIONAL, INC. Statement 6907 Debit Note I Billing Statement 2,267.10 Sales Invoice I Billing 1,190.88 Statement 1,752.72 Non-VAT Official 2,170.50 Acknowledgment Receipt 11,591.04 252.61 6908 ASPAC INTERNATIONAL, INC. Non-VAT Official 3,257.14 Acknowledgment Receipt 1,650,979.76 6909 ASPAC INTERNATIONAL, INC. Non-VAT Official 212.14 3,592.32 Acknowledgment Receipt 3,358.02 3,126,404.16 6910 ASPAC INTERNATIONAL, INC. Non-VAT Official 4,342,177.75 Acknowledgment Receipt 691J ASPAC INTERNATIONAL, INC. Non-VAT Official Acknowledgment Receipt 6912 ASPAC INTERNATIONAL, INC. Non-VAT Official Acknowledgment Receipt 6913 ASPAC INTERNATIONAL, INC. Non-VAT Official Acknowledgment Receipt 6915 ATLAS COPCO (PHILIPPINES) INC. Zero-rated VAT Official Receipt 6917 BAYAN TELECOMMUNICATIONS INC. Statement of Account 7246 INT'l HEAVY TRUCKS CENTER, INC. Sales Invoice 7313 MANILA ELECTRIC COMPANY Billing Statement 7509 SMART BROADBAND, INC. Statement of Account 7601 VISAYAN ELECTRIC COMPANY Billing Statement 7602 VISAVAN ELECTRIC COMPANY Billing Statement SUBTOTAL- FOURTH QUARTER 2008 TOTAL- SECOND TO FOURTH QUARTERS OF 2008

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8114 4.) INPUT VAT ON DOMESTIC PURCHASES OF SERVICES SUPPORTED BY VAT ORs BUT THE VAT WAS NOT SEPARATELY SHOWN IN VIOLATION OF SECTION 113(8)(2)(a) of the NIRC OF 1997, AS AMENDED EXHIBIT SUPPLIER'S NAME OFFICIAL RECEIPT INPUT TAX NUMBER NUMBER APRIL 390.60 9 AIRFREIGHT 2100, INC. 1161945 518,57 27 AMTHER COOLING SYSTEM CO., INC. 0579 518,57 28 AMTHER COOLING SYSTEM CO., INC. 0579 1,278.20 34 APO REF AND AIR CONDITIONING SUPPLY 20250 480.00 40 BP IND'L SUPPLIES AND SERVICES, INC. 0234 2,280,00 41 BP IND'L SUPPLIES AND SERVICES, INC. 0231 84,00 57 CA LOGISTICS CORPORATION 0997 120.00 58 CA LOGISTICS CORPORATION 0997 759.00 59 CA LOGISTICS CORPORATION 0997 84.00 60 CA LOGISTICS CORPORATION 0997 600.00 61 CA LOGISTICS CORPORATION 0997 759.00 61 CA LOGISTICS CORPORATJON 0997 (34.29) 63 CALOY GONZALES PAINT & AUTO SHOP, INC. 5921 466.07 109.82 64 CALOY GONZALES PAINT & AUTO SHOP, INC. 5921 498.21 262.50 65 CALOY GONZALES PAINT & AUTO SHOP, INC. 5921 380.36 192.86 66 CALOY GONZALES PAINT & AUTO SHOP, INC. 5923 1,157.14 460.71 67 CALOY GONZALES PAINT & AUTO SHOP, INC. 5923 246.43 251.79 68 CALOY GONZALES PAINT & AUTO SHOP, INC. 5923 225.00 3,214.29 69 CALOY GONZALES PAINT & AUTO SHOP, INC. 5923 70 CALOY GONZALES PAINT & AUTO SHOP, INC. 5923 71 CALOY GONZALES PAINT & AUTO SHOP, INC. 6062 7l CALOY GONZALES PAINT & AUTO SHOP, INC. 5922 73 CALOY GONZALES PAINT & AUTO SHOP,INC. 5922 74 CALOY GONZALES PAINT & AUTO SHOP, INC. 5922 78 CARRY-ALL INT'L FORWARDERS INC. 4957

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8l/4 Page 7/ of/49 79 CARRY-ALL INT'L FORWARDERS INC. 4954 6,482.14 4985 1,392.86 80 CARRY-ALL INT'L FORWARDERS INC. 4985 4987 696.43 81 CARRY-ALL INT'L FORWARDERS INC. 4987 300,00 4987 120.00 82 CARRY-ALL INT'L FORWARDERS INC. 4987 12,000.00 4987 1,392.86 83 CARRY-ALL INT'L FORWARDERS INC. 4987 1,824.00 4987 1,392.86 84 CARRY-ALL INT'L FORWARDERS INC. 4987 1,938.00 4985 85 CARRY-ALL INT'L FORWARDERS INC. 4963 60.00 4963 240.00 86 CARRY-ALL INT'L FORWARDERS INC. 4963 13,232.14 4963 1,710.00 87 CARRY-ALL INT'L FORWARDERS INC. 4963 1,200.00 4963 9,750.00 88 CARRY-ALL INT'L FORWARDERS INC. 4963 8,357.14 4963 9,053.57 89 CARRY-ALL INT'L FORWARDERS INC. 4963 1,200.00 4963 857.14 90 CARRY-ALL INT'L FORWARDERS INC. 4954 6,482.14 4954 2,400,00 91 CARRY-ALL INT'L FORWARDERS INC. 4954 2,580,00 4954 7,285.71 92 CARRY-ALL INT'L FORWARDERS INC. 4954 696.43 4954 7,071.43 93 CARRY-ALL INT'L FORWARDERS INC. 4954 2,785.71 4954 1,482.00 94 CARRY-ALL INT'L FORWARDERS INC. 4954 5,089.29 4954 27,160.71 95 CARRY-ALL INT'L FORWARDERS INC. 4954 16,714.29 4954 696.43 96 CARRY-ALL INT'L FORWARDERS INC. 49;';4 6,482.14 4962 2,400.00 97 CARRY-ALL INT'L FORWARDERS INC, 4962 2,035. 71 4962 120.00 98 CARRY-ALL INT'L FORWARDERS INC. 4962 60.00 4962 1,392.86 99 CARRY-ALL INT'L FORWARDERS INC. 4962 120.00 4962 1,392.86 100 CARRY-ALL INT'L FORWARDERS INC. 4962 1,392.86 4962 180.00 101 CARRY-ALL INT'L FORWARDERS INC. 4962 120.00 1,080.00 102 CARRY-ALL INT'L FORWARDERS INC. 1,392.86 103 CARRY-ALL INT'L FORWARDERS INC. 104 CARRY-ALL INT'L FORWARDERS INC. 105 CARRY-ALL INT'L FORWARDERS INC. 106 CARRY-ALL INT'L FORWARDERS INC. 107 CARRY-ALL INT'L FORWARDERS INC. 108 CARRY-ALL INT'L FORWARDERS INC. 109 CARRY-ALL INT'L FORWARDERS INC. 110 CARRY-ALL INT'L FORWARDERS INC. Ill CARRY-ALL INT'L FORWARDERS INC. 112 CARRY-ALL INT'L FORWARDERS INC. 113 CARRY-ALL INT'L FORWARDERS INC. 114 CARRY-ALL INT'L FORWARDERS INC. 115 CARRY-ALL INT'L FORWARDERS INC. 116 CARRY-ALL INT'L FORWARDERS INC. 117 CARRY-ALL INT'L FORWARDERS INC. 118 CARRY-ALL INT'L FORWARDERS INC. 119 CARRY-ALL INT'L FORWARDERS INC. 120 CARRY-ALL INT'L FORWARDERS INC. 121 CARRY-ALL INT'L FORWARDERS INC. 122 CARRY-ALL INT'L FORWARDERS INC. 123 CARRY-ALL INT'L FORWARDERS INC.

DeciSion Air Liquide Philippines, Inc. v. C!R CTA Case No. 8114 124 CARRY-ALL INT'L FORWARDERS INC. 4986 1,392,86 8,839,29 J2S CARRY-ALL INT'L FORWARDERS INC. 4986 696.43 IZ6 CARRY-ALL INT'L FORWARDERS INC. 4986 1,392.86 127 CARRY-ALL INT'L FORWARDERS INC. 4986 120.00 1,607.14 IZ8 CARRY-ALL INT'L FORWARDERS INC. 4986 300.00 IZ9 CARRY-ALL INT'L FORWARDERS INC. 4986 2,035.71 4,071.43 130 CARRY-ALL INT'L FORWARDERS INC. 4986 13,114.29 1,200.00 131 CARRY-ALL INT'L FORWARDERS INC. 4986 9,053.57 2,400.00 132 CARRY-ALL INT'L FORWARDERS INC. 4971 9,053.57 11,839.29 133 CARRY-ALL INT'L FORWARDERS INC. 4971 12,535.71 8,250.00 134 CARRY-ALL INT'L FORWARDERS INC. 4971 1,200.00 (3,53~ 71) 135 CARRY-ALL INT'L FORWARDERS INC. 4971 5,892.86 1,938.00 136 CARRY-ALL INT'L FORWARDERS INC. 4971 (3,535.71) 1,482.00 137 CARRY-ALL INT'L FORWARDERS INC. 4971 20,892.86 8,357.14 138 CARRY-ALL INT'L FORWARDERS INC. 4971 2,035. 71 (182.14) 139 CARRY-ALL INT'L FORWARDERS INC. 4971 3,535,71 1,178.57 140 CARRY-ALL INT'L FORWARDERS INC. 4971 33,750.00 2,946.43 141 CARRY-ALL INT'L FORWARDERS INC. 4971 10,017.86 142 CARRY-ALL INT'L FORWARDERS INC. 4971 108.00 4.80 143 CARRY-ALL INT'L FORWARDERS INC. 4984 30.00 144 CARRY-ALL INT'L FORWARDERS INC. 4984 7,207.00 145 CARRY-ALL INT'L FORWARDERS INC. 4984 49.56 51.66 146 CARRY-ALL INT'L FORWARDERS INC. 4984 731.99 851.06 147 CARRY-ALL INT'L FORWARDERS INC. 4984 1,311.08 1,440.00 148 CARRY-ALL INT'L FORWARDERS INC. 4984 9,924.11 1,071.43 149 CARRY-ALL INT'L FORWARDERS INC. 4984 8,374.29 150 CARRY-ALL INT'L FORWARDERS INC. 4984 151 CARRY-ALL INT'L FORWARDERS INC. 4984 152 CARRY-ALL INT'L FORWARDERS INC. 4984 153 CARRY-ALL INT'L FORWARDERS INC. 4963 154 CARRY-ALL INT'L FORWARDERS INC. 4963 155 CARRY-ALL INT'L FORWARDERS INC. 4963 198 DHL EXPRESS (PHILS) CORP. 1062566 199 DHL EXPRESS (PHILS) CORP. 1062566 200 DHL EXPRESS (PHILS) CORP. 1062566 201 DHL EXPRESS (PHILS) CORP. 1062566 202 DHL EXPRESS (PHILS) CORP. 1062566 203 DHL EXPRESS (PHILS) CORP. 1062566 204 DHL EXPRESS (PHILS) CORP. 1062566 205 DHL EXPRESS (PHILS) CORP. 1086280 206 DHL EXPRESS (PHILS) CORP. 1086280 248 FAITH MACHINERY CENTER 0757 251 FIBERVAN MFG & TRADING CORP 947 252 F-OCW ENTERPRISES 064 253 F-OCW ENTERPRISES 064

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8114 255 G.U. ENGINEERING INC. 87402 5,035.71 3,428.57 256 G.U. ENGINEERING INC. 87402 5,891.79 35,357.14 269 GNA ENGINEERING 0233 834.21 275 GREENLIGHT POWER, INC. 0243 5,925.00 276 HEALTHWAY MEDICAL CLINICS 107806 2,785.71 288 INSTRUMENTATION & CONTROL SPECIALIST, 09725 1,050.00 INC. 3,240.00 3,456.00 289 INSTRUMENTATION & CONTROL SPECIALIST, 09725 3,564.00 1,080.00 INC. 4,212.00 5,184.00 290 INSTRUMENTATION & CONTROL SPECIALIST, 09725 4,320.00 3,428.57 INC. 1,176.00 307 LEADSTEEL FABRICATORS 585 225.00 308 LEADSTEEL FABRICATORS 585 456.44 309 LEADSTEEL FABRICATORS 585 1,101.96 310 LEADSTEEL FABRICATORS 586 1,209.11 311 LEADSTEEL FABRICATORS 585 1,558,329.86 5,148.92 312 LEADSTEEL FABRICATORS 585 58,354.45 313 LEADSTEEL FABRICATORS 585 108,127.36 314 LEADSTEEL FABRICATORS :'i8..-Ci 30.00 315 LEADSTEEl FABRICATORS 585 2,070.00 317 lEONCIO-AlCANTARA PRINTING PRESS 4132 3,000.00 3,066.00 318 lEONCIO~ALCANTARA PRINTING PRESS 4132 188.68 325 lUNTIAN lANDSCAPING GEN SERVICES 003377 1,571.41 326 LUNTIAN lANDSCAPING GEN SERVICES 003377 266,79 3,435.80 329 MANILA ELECTRIC COMPANY 0000045476 72.67 330 MANilA ELECTRIC COMPANY 0000045588 331 MANILA ELECTRIC COMPANY 0000045588 332 MANILA ELECTRIC COMPANY 0000045588 407 MOTIVATION TOURS & TRAVEL CORP 69676 415 NEWTON ELECTRICAl EQUIP CO., INC. 4855 416 NMGRA LAW OFFICE 2100 417 NMGRA LAW OFFICE 2208 492 PHIL LONG DISTANCE TEL CO. PKPOR000176837~848 521 PHILIPPINE FORKLIFT CENTER, INC. 28414 522 PHILIPPINE FORKLIFT CENTER, INC. 28414 523 PHIL. INT'L INSURANCE BROKERS INC. 33291 524 PHIL. INT'L INSURANCE BROKERS INC. 33291

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 81!4 SZ5 PHIL.. INT'L INSURANCE BROKERS INC. 33291 91.33 526 PHIL. INT'L INSURANCE BROKERS INC. 33292 559.26 580 R.C. AVILES ENG'G & MOTOR WORKS 3087 1,687,92 491.56 581 R.C. AVILES ENG'G & MOTOR WORKS 3087 4,699.50 582 R.C. AVILES ENG'G & MOTOR WORKS 3087 2,202.11 4,552.08 583 R.C. AVILES ENG'G & MOTOR WORKS 3087 1,730.40 2,737.61 584 R.C. AVILES ENG'G & MOTOR WORKS 3100 407.14 585 R.C. AVILES ENG'G & MOTOR WORKS 3099 950.04 964.30 586 R.C. AVILES ENG'G & MOTOR WORKS 3100 1,821.43 1,989,00 587 R.C. AVILES ENG'G & MOTOR WORKS 3100 1,392.86 3,863.25 588 R.C. AVILES ENG'G & MOTOR WORKS 3100 2,274.00 4,076.36 589 R.C. AVILES ENG'G & MOTOR WORKS 3100 420.54 289,29 590 R.C. AVILES ENG'G & MOTOR WORKS 3100 3,721.02 1,146.43 :1191 R.C. AVILES ENG'G & MOTOR WORKS 3100 5,250.00 1,101.64 592 R.C. AVILES ENG'G & MOTOR WORKS 3106 484.15 327.38 593 R.C. AVILES ENG'G & MOTOR WORKS 3106 4,602.24 1,730.04 594 R.C. AVILES ENG'G & MOTOR WORKS 3106 4,285.71 2,154.44 595 R.C. AVILES ENG'G & MOTOR WORKS 3106 2,540.79 3,286.71 598 RENTOKIL INITIAL (PHJLS) INC. 130110 1,583.61 3,570.44 599 RENTOKIL INITIAL (PHILS) INC. 130110 449.49 4,966.35 601 ROPEN ENGINEERING & SUPPLIES 763 278.57 262.71 602 ROPEN ENGINEERING & SUPPLIES 763 56,785.71 776.79 603 ROPEN ENGINEERING & SUPPLIES 763 1,995.43 1,709.25 604 ROPEN ENGINEERING & SUPPLIES 763 428.79 2,583,60 605 ROPEN ENGINEERING & SUPPLIES 763 606 ROPEN ENGINEERING & SUPPLIES 763 607 ROPEN ENGINEERING & SUPPLIES 763 608 ROPEN ENGINEERING & SUPPLIES 763 609 ROPEN ENGINEERING & SUPPLIES 763 610 ROPEN ENGINEERING & SUPPLIES 763 611 ROPEN ENGINEERING & SUPPLIES 763 612 ROPEN ENGINEERING & SUPPLIES 763 613 ROPEN ENGINEERING & SUPPLIES 763 614 ROPEN ENGINEERING & SUPPLIES 763 615 ROPEN ENGINEERING & SUPPLIES 764 616 ROPEN ENGINEERING & SUPPLIES 762 617 ROPEN ENGINEERING & SUPPLIES 764 618 ROPEN ENGINEERING & SUPPLIES 765 619 ROPEN ENGINEERING & SUPPLIES 765 620 ROPEN ENGINEERING & SUPPLIES 765 621 ROPEN ENGINEERING & SUPPLIES 765 622 ROPEN ENGINEERING & SUPPLIES 765 623 ROPEN ENGINEERING & SUPPLIES 765 624 ROPEN ENGINEERING & SUPPLIES 765

Decision Air Liquide Philippines, Inc. v. CJR CTA Case No. 8114 62!t ROPEN ENGINEERING & SUPPLIES 768 6,312. 75 669 147.66 670 SMART COMMUNICATION, INC. SBEOR000017116 305.79 671 88.25 672 SMART COMMUNICATION, INC, SBEOR000017116 833.14 673 138.59 674 SMART COMMUNICATION, INC, SBEOR000017116 85.71 67!t 429.98 676 SMART COMMUNICATION, INC. SBEOR000017116 194.98 677 85.71 678 SMART COMMUNICATION, INC. SBEOR0000171 16 88.68 679 375.00 680 SMART COMMUNICATION, INC. SBEOR000017116 309,85 681 192.86 682 SMART COMMUNICATION, INC. SBEOROOOOI7116 186,58 683 634.37 684 SMART COMMUNICATION, INC. SBEOR000017116 218.95 723 219.72 725 SMART COMMUNICATION, INC. SBEOR000017116 243.00 727 123.00 728 SMART COMMUNICATION, INC. SBEOR000017116 137.40 730 738 SMART COMMUNICATION, INC, SBEOR000017116 2,785.71 739 717.86 740 SMART COMMUNICATION, INC. SBEOR000017116 741 1,574.53 742 SMART COMMUNICATION, INC. SBEOR000017116 2,041.54 743 1,780.47 744 SMART COMMUNICATION, INC. SBEOR000017116 1,835.60 745 746 SMART COMMUNICATION, INC. SBEOR000017116 717.86 747 97.81 SMART COMMUNICATION, INC. SBEOROOOOI7116 97.72 748 195.63 TOYOTA MAKATI INC. 34269 9,000.04 749 TOYOTA PASONG TAMO 081902 6,000.03 750 TOYOTA SHAW ORTIGAS 291613 49,999.97 761 MAY TOYOTA SHAW ORTIGAS 291613 112,499,99 771 772 TRIGON MGMT & IND'l CORP, 10142 1,497.12 773 774 Uw8ix Corporation 237313 18.96 775 10.80 UwBix Corporation 237313 10.26 23,57 lJwBix Corporation 237313 47.84 U-Bix Corporation 237313 UwBix Corporation 237313 UwBix Corporation 237314 UPS-DELBROS INT'L EXPRESS LTD. 62080 UPS-DELBROS INT'L EXPRESS LTD. 62080 UPS-DELBROS INT'L EXPRESS LTD. 62080 VEOUA WATER SOLUTIONS & TECH 2428 (PHILS.),INC. VEOLIA WATER SOLUTIONS & TECH 2428 (PHILS.),INC. YOLKS INVESTIGATION & PROTECTION 2079 SERVICES, INC. YOLKS INVESTIGATION & PROTECTION 2079 SERVICES, INC. YOKOGAWA PHILS. INC. 007769 AIRFREIGHT 2100, INC. 1172830 AIRFREIGHT 2100, INC. 1172830 AIRFREIGHT 2100, INC. 1172830 AIRFREIGHT 2100, INC. 1172830 AIRFREIGHT 2100, INC. 1172830

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 81/4 776 AIRFREIGHT 2100, INC. 1172844 594.60 .594.60 777 AIRFREIGHT 2100, INC. I172844 954.60 778 AIRFREIGHT 2100, INC. 1172844 60.00 1,103.40 780 AIRFREIGHT 2100, INC. 1172845 60.00 781 AIRFREIGHT 2100, INC. 1172845 1,098,60 2,016.00 782 AIRFREIGHT 2100, INC. 1172845 2,354.00 1,815.00 783 AIRFREIGHT 2100, INC. 1172845 1,500.00 4,808.58 784 AIRFREIGHT 2100, INC. 1172843 696.43 788 AIRFREIGHT 2100, INC. 1172842 3,744.00 10,714.29 793 AIRFREIGHT 2100, INC. 1172842 15,914.40 808 ALL ASIA INDUSTRIAL & DEVT CORP 1202 84.00 120.00 813 AMTHER COOLING SYSTEM CO., INC. 582 7.59.00 84.00 815 APO REF. & AIR CONST SUPPLY 20417 120.00 759.00 829 C.B. BARANGAY ENTERPRISES 19206 84.00 600,00 830 C. B. BARANGAY ENTERPRISES 19215 759.00 84.00 831 C. B. BARANGAY ENTERPRISES 19206 540.00 759.00 832 CA LOGISTICS CORPORATION 1000 84.00 120.00 833 CA LOGISTICS CORPORATION 1000 759.00 84.00 834 CA LOGISTICS CORPORATION 1000 600.00 759,00 835 CA LOGISTICS CORPORATION 1000 84.00 120.00 836 CA LOGISTICS CORPORATION 1000 759.00 180.00 837 CA LOGISTICS CORPORATION 1000 I,392.86 3,750.00 838 CA LOGISTICS CORPORATION 1000 (1,607.14) 1,017.86 839 CA LOGISTICS CORPORATION 1000 7,071.43 10,017.86 840 CA LOGISTICS CORPORATION 1000 2,035.71 841 CA LOGISTICS CORPORATION 1000 842 CA LOGISTICS CORPORATION 1000 843 CA LOGISTICS CORPORATION 1000 844 CA LOGISTICS CORPORATION 1002 845 CA LOGISTICS CORPORATION 1002 846 CA LOGISTICS CORPORATION 1002 847 CA LOGISTICS CORPORATION 1002 848 CA LOGISTICS CORPORATION 1002 849 CA LOGISTICS CORPORATION 1002 850 CA LOGISTICS CORPORATION 1008 851 CA LOGISTICS CORPORATION 1008 852 CA LOGISTICS CORPORATION 1008 854 CARRY�ALL INT'L FORWARDERS, INC. 4993 855 CARRY-ALL INT'L FORWARDERS, INC. 4993 856 CARRY-ALL INT'L FORWARDERS, INC. 4976 857 CARRY-ALL INT'L FORWARDERS, INC. 4976 858 CARRY-ALL INT'L FORWARDERS, INC. 4976 859 CARRY-ALL INT'L FORWARDERS, INC. 4976 860 CARRY-ALL INT'L FORWARDERS, INC. 4976 861 CARRY-ALL INT'L FORWARDERS, INC. 4976

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 862 CARRY�ALL INT'L FORWARDERS, INC. 4976 7,660.71 4.071.43 863 CARRY-ALL INT'L FORWARDERS, INC. 4976 8,839.29 11,657.14 864 CARRY�ALL INT'L FORWARDERS, INC. 4976 13,232.14 4,071.43 865 CARRY�ALL INT'L FORWARDERS, INC. 4976 7,660.71 2,035.71 866 CARRY�ALL INT'L FORWARDERS, INC. 4991 9,053.57 8,357.14 867 CARRY�ALL INT'L FORWARDERS, INC. 4991 10,446.43 4,071.43 868 CARRY�ALL INT'L FORWARDERS, INC. 4991 27,857.14 2,166.00 869 CARRY-ALL INT'L FORWARDERS, INC. 4991 1,368,00 870 CARRY-ALL INT'L FORWARDERS, INC. 4991 180.00 1,392.86 871 CARRY-ALL INT'L FORWARDERS, INC. 4991 300.00 872 CARRY�ALL INT'L FORWARDERS, INC. 4991 1,392.86 873 CARRY-ALL INT'L FORWARDERS, INC. 4991 120.00 1,392.86 874 CARRY-ALL INT'L FORWARDERS, INC. 4991 60.00 875 CARRY-ALL INT'L FORWARDERS, INC. 4991 696.43 120.00 876 CARRY�ALL INT'L FORWARDERS, INC. 4991 1,392.86 1,339.29 877 CARRY-ALL INT'L FORWARDERS. INC. 4993 8,678.57 8,250.00 878 CARRY�ALL INT'L FORWARDERS, INC. 4993 10,982.14 589.29 879 CARRY�ALL INT'L FORWARDERS, INC. 4993 (1,017.86) 8,517.86 880 CARRY-ALL INT'L FORWARDERS, INC. 4993 2,946.43 8,014.29 881 CARRY-ALL INT'L FORWARDERS, INC. 4993 12,342.86 10,446.43 882 CARRY�ALL INT'L FORWARDERS, INC. 4993 9,053.57 11,732.14 883 CARRY�ALL INT'L FORWARDERS, INC. 4993 8,357.14 34,714.29 884 CARRY-ALL INT'L FORWARDERS, INC. 4993 1,710.00 2,394.00 885 CARRY-ALL INT'L FORWARDERS, INC. 4986 4,178.57 240.00 886 CARRY�ALL INT'L FORWARDERS, INC. 4986 1,392.86 887 CARRY-ALL INT'L FORWARDERS, INC. 4992 888 CARRY�ALL INT'L FORWARDERS, INC. 4975 889 CARRY�ALL INT'L FORWARDERS, INC. 4975 890 CARRY-ALL INT'L FORWARDERS, INC. 4975 891 CARRY-ALL INT'L FORWARDERS, INC. 4975 892 CARRY-ALL INT'L FORWARDERS, INC. 4975 893 CARRY�ALL INT'L FORWARDERS, INC. 4975 894 CARRY�ALL INT'L FORWARDERS. INC. 4975 895 CARRY-ALL INT'L FORWARDERS, INC. 4975 896 CARRY-ALL INT'L FORWARDERS, INC. 4831 897 CARRY-ALL INT'L FORWARDERS, INC. 4831 898 CARRY-ALL INT'L FORWARDERS, INC. 5011 899 CARRY�ALL INT'L FORWARDERS, INC. 4831 900 CARRY�ALL INT'L FORWARDERS, INC. 4831 901 CARRY�ALL INT'L FORWARDERS, INC. 4831 902 CARRY-ALL INT'L FORWARDERS, INC. 4831 903 CARRY�ALL INT'L FORWARDERS, INC. 4831 904 CARRY�ALL INT'L FORWARDERS, INC. 4831 905 CARRY-ALL INT'L FORWARDERS, INC. 4986 906 CARRY-ALL INT'L FORWARDERS, INC. 4986

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 81/4 907 CARRY-ALL INT'L FORWARDERS, INC. 4986 120.00 1,392.86 908 CARRY-ALL INT'L FORWARDERS, INC. 4986 120.00 909 CARRY-ALL INT'L FORWARDERS, INC. 4993 1,392.86 (921.43) 910 CARRY-ALL INT'L FORWARDERS, INC. 4993 33,540.00 20,760.00 911 CARRY-ALL INT'L FORWARDERS, INC. 4971 117,458.40 912 CENEX INFORMATION SYSTEMS, INC. 2322 319.14 2,664.00 913 CEPWE CONSTRUCTION, INC. 0075 12,113.64 914 CHEVRON PHILIPPINES INC. 86461762 300,00 316.07 915 CHEVRON PHILIPPINES INC. 86461762 4.80 916 CLAVERIA CONSTRUCTION CO. 0246 30.00 7,482.00 917 CLAVERIA CONSTRUCTION CO. 0247 48,06 3,60 919 CLAVERIA CONSTRUCTION CO. 0248 30.00 4.80 920 CLAVERIA CONSTRUCTION CO. 0248 59.61 4.80 925 DHL EXPRESS (PHILS.) CORP. 1086761 40.21 557,85 926 DHL EXPRESS (PHILS.) CORP. 1086761 113,88 402,91 927 DHL EXPRESS (PHILS.) CORP. 1086761 4.80 81.24 928 DHL EXPRESS (PHILS.) CORP. 1086761 4.80 30.00 929 DHL EXPRESS (PHILS.) CORP. 1086761 9,048,00 3.60 930 OHL EXPRESS (PHILS.) CORP. 1086761 30.00 3.60 931 OHL EXPRESS (PHILS.) CORP. 1086761 30.00 6,317.43 932 DHL EXPRESS (PHILS.) CORP. 1086761 340,35 540.96 933 OHL EXPRESS (PHILS.) CORP. 1086760 840.75 325.56 934 DHL EXPRESS (PHILS.) CORP. 1086760 1,278.72 3.60 935 DHL EXPRESS (PHILS.) CORP. 1086760 30.00 247.59 936 DHL EXPRESS (PHILS.) CORP. 1086761 107,142.86 937 OHL EXPRESS (PHILS.) CORP. 1086761 938 DHL EXPRESS (PHILS.) CORP. 1086761 939 DHL EXPRESS (PHILS.) CORP. 1086761 940 DHL EXPRESS (PHILS.) CORP. 1086761 941 DHL EXPRESS (PHILS.) CORP. 1086761 942 DHL EXPRESS (PHILS.) CORP. 1086761 943 OHL EXPRESS (PHILS.) CORP. 1086761 944 OHL EXPRESS (PHILS.) CORP. 1086761 945 DHL EXPRESS (PHILS.) CORP. 1086761 946 DHL EXPRESS (PHILS.) CORP. 1086761 947 DHL EXPRESS (PHILS.) CORP. 1086761 948 DHL EXPRESS (PHILS.) CORP. 1086761 949 DHL EXPRESS (PHILS.) CORP. 1086761 950 DHL EXPRESS (PHILS.) CORP. 1086761 951 OHL EXPRESS (PHILS.) CORP. 1086761 952 DHL EXPRESS (PHILS.) CORP. 1086761 953 DHL EXPRESS (PHILS.) CORP. 1087195 954 OHL EXPRESS (PHILS.) CORP. 1087195 955 DHL EXPRESS (PHILS.) CORP. 1087195 966 EMC2 ENTERPRISE 056

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 967 EMVP TRADING 0338 428.57 1034 F-OCW ENTERPRISES 065 2,748.21 1035 F-OCW ENTERPRISES 065 1,497.86 1038 G. M. SANDOVAL INC. 3662 3,750.00 1233 HEALTHWAY MEDICAL CLINICS 108898 1256 INSUPHIL INDUSTRIAL CORPORATION 4021 68.11 1257 INT'L HEAVY TRUCKS CENTER, INC. 0665 803.57 1258 INT'L HEAVY TRUCKS CENTER, INC. 0675 7,328.57 1259 INT'L HEAVY TRUCKS CENTER, INC. 0677 4,173.21 1260 INT'L HEAVY TRUCKS CENTER, INC. 0786 6,616.07 1261 INT'L HEAVY TRUCKS CENTER, INC. 0786 9,053.57 1262 INT'L HEAVY TRUCKS CENTER, INC. 0786 696,43 1264 INT'L HEAVY TRUCKS CENTER, INC. 0786 6,288, 75 1265 INT'L HEAVY TRUCKS CENTER, INC. 0788 9,046.07 1266 INT'L HEAVY TRUCKS CENTER, INC. 0624 9,873.21 1267 INT'L HEAVY TRUCKS CENTER, INC. 0624 3,766.07 1268 INT'L HEAVY TRUCKS CENTER, INC. 0588 7,735.71 1269 INT'L HEAVY TRUCKS CENTER, INC. 0594 (229.82) 1270 INT'L HEAVY TRUCKS CENTER, INC. 0675 (385.71) 1273 J-PAC LOGISTICS, INC. 4167 (352.50) 1274 J-PAC LOGISTICS, INC. 4167 2,414.14 1275 J-PAC LOGISTICS, INC. 4167 2,552.14 1276 J-PAC LOGISTICS, INC. 4167 2,552.14 1277 J-PAC LOGISTICS, INC. 4167 2,414.14 l278 J-PAC LOGISTICS, INC. 4167 2,414.14 1279 J-PAC LOGISTICS, INC. 4167 120.00 1280 J-PAC LOGISTICS, INC. 4167 120.00 1281 J-PAC LOGISTICS, INC. 4167 120.00 1282 J-PAC LOGISTICS, INC. 4167 120.00 1283 J-PAC LOGISTICS, INC. 4167 240.00 1284 J-PAC LOGISTICS, INC. 4188 240,00 1285 J-PAC LOGISTICS, INC. 4188 120.00 1286 J-PAC LOGISTICS, INC. 4188 120.00 1287 J-PAC LOGISTICS, INC, 4188 120.00 1288 J-PAC LOGISTICS, INC. 4188 240.00 ll89 J-PAC LOGISTICS, INC. 4188 240.00 1290 J-PAC LOGISTICS, INC. 4188 2,552.14 1291 J-PAC LOGISTICS, INC. 4188 2,414.14 1292 J-PAC LOGISTICS, INC. 4188 540.00 1293 J-PAC LOGISTICS, INC. 4188 1,080.00 1294 J-PAC LOGISTICS, INC. 4188 2,700.00 ll95 J-PAC LOGISTICS, INC. 4188 3,840.00 1306 LUNTIAN LANDSCAPING GEN. SERVICES 003392 120.00 1,101.96 1307 LUNTIAN LANDSCAPING GEN. SERVICES 003392 1,209.11

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 81/4 1309 MAN AUTOMOTIVE CONCESSIONARIES CORP. 11901 27.27 1310 MAN AUTOMOTIVE CONCESSIONARIES CORP. 11901 198.21 1311 MANILA ELECTRIC COMPANY 0000055702 3,890.40 1312 MANILA ELECTRIC COMPANY 0000045695 2,924,349.28 1313 MANILA ELECTRIC COMPANY 0000045734 1314 MANILA ELECTRIC COMPANY 0000045734 4,712.93 1315 MANILA ELECTRIC COMPANY 0000045734 53,413.15 1316 MANILA WATER COMPANY BDR0163127I7064 98,971.43 1335 MER CHEMICAL LAB & SERVICES, INC. 9873 44,154.77 1349 MIROF RESOURCES, INC. 8888 1350 MIROF RESOURCES, INC. 8888 367.20 1351 MIROF RESOURCES, INC. 8888 651.97 1352 MIROF RESOURCES, INC. 8888 652.62 1353 MIROF RESOURCES, INC. 8888 652.62 1354 MIROF RESOURCES, INC. 8888 724.42 1355 MIROF RESOURCES, INC. 8909 717.88 1358 NEWTON ELECTRICAL EQUIP CO., INC. 4876 796.86 1359 NEWTON ELECTRICAL EQUIP CO., INC. 4876 724.42 1360 NEWTON ELECTRICAL EQUIP CO., INC. 4876 1,422.86 1361 NMGRA LAW OFFICE 2209 2,404.71 1362 NSP TRANSPORT SERVICES 5538/5546 1,140.00 1423 PHIL. LONG DISTANCE TEL. CO. PKPOR000185167-178 8,010.00 1424 PHIL. LONG DISTANCE TEL. CO. PKPOROOOI85167-178 4,082.14 1425 PHIL. LONG DISTANCE TEL. CO. PKPOR000185167-178 151.09 1426 PHIL. LONG DISTANCE TEL. CO. PKPOROOO 185167-178 174.54 1427 PHIL. LONG DISTANCE TEL. CO. PKPOROOOI85167-178 390.83 1428 PHIL. LONG DISTANCE TEL. CO. PKPOR000185167-178 274.14 1429 PHIL. LONG DISTANCE TEL. CO. PKPOR000185167-178 177.13 1430 PHIL. LONG DISTANCE TEL. CO. PKPOR000185167-178 199.74 1431 PHIL. LONG DISTANCE TEL. CO. PKPOR000185167-178 389.42 1432 PHIL. LONG DISTANCE TEL. CO. PKPOR000185167-178 273.89 1433 PHIL. LONG DISTANCE TEL. CO. PKPOR000185167-178 179.59 1434 PHIL. LONG DISTANCE TEL. CO. PKPOR000185167-178 263.66 1435 PHIL. LONG DISTANCE TEL. CO. PKPOR00018..'H44-166 157.09 1436 PHIL. LONG DISTANCE TEL. CO. PKPOR000185144-166 157.09 1437 PHIL. LONG DISTANCE TEL. CO. PKPOROOO 185144-166 156.54 1438 PHIL. LONG DISTANCE TEL. CO. PKPOR000185144- 166 160.91 1439 PHIL. LONG DISTANCE TEL. CO. PKPOROOOI85144- 166 785,11 1440 PHIL. LONG DISTANCE TEL. CO. PKPOROOOI85t 44-166 151.09 1441 PHIL. LONG DISTANCE TEL. CO. PKPOROOOI85144-166 153.27 1442 PHIL. LONG DISTANCE TEL. CO. PKPOR000185144-I66 153.27 1443 PHIL. LONG DISTANCE TEL. CO. PKPOR0001851 44-166 166.35 1444 PHIL. LONG DISTANCE TEL. CO. PKPOROOOI85144-166 859.62 1445 PHIL. LONG DISTANCE TEL. CO. PKPOROOOI85144-166 172.36 151.09 151.09

Decision Air Liquide Philippines, Inc. v. CJR CTA Case No. 8114 1446 PHIL. LONG DISTANCE TEL CO. PKPOROOOI8..'il44-166 498.94 1447 PHIL. LONG DISTANCE TEL. CO. PKPOR000185144-166 619.69 1448 PHIL. LONG DISTANCE TEL. CO. PKPOROOOI85144-166 1,733.29 1449 PHIL. LONG DISTANCE TEL. CO. PKPOROOOI85144-166 3,230.79 1450 PHIL. LONG DISTANCE TEL. CO. PKPOR000185144-166 151.09 1451 PHIL. LONG DISTANCE TEL. CO. PKPOR000185144-166 151.09 1452 PHIL. LONG DISTANCE TEL. CO. PKPOR000185144-166 157.51 1453 PHIL. LONG DISTANCE TEL. CO. PKPOROOOI85144-166 3,000.00 1454 PHIL. LONG DISTANCE TEL. CO. PKPOR000185144-166 208.00 1455 PHIL. LONG DISTANCE TEL. CO. PKPOR000185144-166 382.02 1456 PHIL. LONG DISTANCE TEL. CO. PKPOR000185144-166 255.79 1457 PHIL. LONG DISTANCE TEL. CO. PKPOR000185144-166 37.67 1458 PHIL. LONG DISTANCE TEL. CO. PKPOR000185179 513.90 1459 PHIL. LONG DISTANCE TEL. CO. PKPOR000185179 156.71 1460 PHIL. LONG DISTANCE TEL. CO. PKPOR000185179 960.00 1461 PHIL. LONG DISTANCE TEL. CO. PKPOR000185179 960.00 1462 PHIL. THERMAL EXCHANGERS, INC. 812 22,080.00 1463 PHILIPPINE FORKLIFT CENTER, INC. 28433 713.26 1464 PHIL INT'I INSURANCE BROKERS INC. 33483 60.00 1465 PHIL INT'I INSURANCE BROKERS INC. 33482 60.00 1466 PHIL INTI INSURANCE BROKERS INC. 33484 205.45 1467 PHIL INTI INSURANCE BROKERS INC. 33460 536.58 1468 PHIL INT'IINSURANCE BROKERS INC. 33460 547.31 1469 PHIL INTI INSURANCE BROKERS INC. 33460 8,372.37 1470 PHIL INTI INSURANCE BROKERS INC. 33460 60.00 1471 PHIL INTI INSURANCE BROKERS INC. 33460 60.00 1472 PHIL INTI INSURANCE BROKERS INC. 33460 60.00 1473 PHIL INTI INSURANCE BROKERS INC. 33460 60.00 1474 PHIL INTI INSURANCE BROKERS INC. 33460 60.00 1475 PHIL INTI INSURANCE BROKERS INC. 33460 608.48 1476 PHIL INTI INSURANCE BROKERS INC. 33460 1,216.97 1477 PHIL INT'IINSURANCE BROKERS INC. 33460 60,00 1478 PHIL. INTI INSURANCE BROKERS INC. 33460 171.20 1513 R.C. AVILES ENGr. & MOTOR WORKS 3112 5,421.43 1514 RC. AVILES ENGr. & MOTOR WORKS 3112 2,090.40 1515 R.C. AVILES ENGr. & MOTOR WORKS 3111 1,542.00 1516 R.C. AVILES ENGr. & MOTOR WORKS 3111 3,912.43 1517 R.C. AVILES ENGr. & MOTOR WORKS 3112 6,428.57 1518 R.C. AVILES ENGr. & MOTOR WORKS 31t2 1,989,54 1519 R,C. AVILES ENGr. & MOTOR WORKS 3112 1,694,16 1520 R.C. AVILES ENGr. & MOTOR WORKS 3112 811.20 1521 R.C. AVILES ENGr. & MOTOR WORKS 3117 3,207.54 1522 RENTOKIL INITIAL (PHILS.) INC. 130210 420.54 1523 RENTOKIL INITIAL (PHILS.) INC. 130210 289,29 1524 ROPEN ENGINEERING & SUPPLIES 776 122.12

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8l/4 Page 82 of /49 1525 ROPEN ENGINEERING & SUPPLIES 776 475.47 1526 ROPEN ENGINEERING & SUPPLIES 776 83,14 1527 ROPEN ENGINEERING & SUPPLIES 776 249.43 1528 ROPEN ENGINEERING & SUPPLIES 776 249.43 1529 ROPEN ENGINEERING & SUPPLIES 776 1,014.34 1530 ROPEN ENGINEERING & SUPPLIES 776 327.00 1531 ROPEN ENGINEERING & SUPPLIES 776 327.00 1532 ROPEN ENGINEERING & SUPPLIES 776 344.31 1533 ROPEN ENGINEERING & SUPPLIES 776 233.30 1534 ROPEN ENGINEERING & SUPPLIES 776 465.54 1535 ROPEN ENGINEERING & SUPPLIES 776 461.49 1536 ROPEN ENGINEERING & SUPPLIES 776 515.49 1537 ROPEN ENGINEERING & SUPPLIES 776 493.29 1538 ROPEN ENGINEERING & SUPPLIES 776 83.14 1539 ROPEN ENGINEERING & SUPPLIES 776 215.89 1540 ROPEN ENGINEERING & SUPPLIES 776 432.34 1541 ROPEN ENGINEERING & SUPPLIES 776 924.96 1542 ROPEN ENGINEERING & SUPPLIES 776 299.31 1543 ROPEN ENGINEERING & SUPPLIES 776 83.14 1544 ROPEN ENGINEERING & SUPPLIES 776 680.73 1545 ROPEN ENGINEERING & SUPPLIES 776 244.23 1546 ROPEN ENGINEERING & SUPPLIES 776 111.43 1547 ROPEN ENGINEERING & SUPPLIES 776 397.89 1548 ROPEN ENGINEERING & SUPPLIES 776 167.14 1549 ROPEN ENGINEERING & SUPPLIES 776 1,018.50 1550 ROPEN ENGINEERING & SUPPLIES 776 743.09 1551 ROPEN ENGINEERING & SUPPLIES 776 329.97 1552 ROPEN ENGINEERING & SUPPLIES 776 422.41 1553 ROPEN ENGINEERING & SUPPLIES 776 2,711.63 1554 ROPEN ENGINEERING & SUPPLIES 775 3,165.64 1555 ROPEN ENGINEERING & SUPPLIES 772 150.00 1556 ROPEN ENGINEERING & SUPPLIES 784 11,400,00 1557 ROPEN ENGINEERING & SUPPLIES 784 2,075.25 1558 ROPEN ENGINEERING & SUPPLIES 784 150.00 1559 ROPEN ENGINEERING & SUPPLIES 771 16$..00 1560 ROPEN ENGINEERING & SUPPLIES 771 2,056.80 1561 ROPEN ENGINEERING & SUPPLIES 771 1,069.24 1562 ROPEN ENGINEERING & SUPPLIES 771 917.17 1563 ROPEN ENGINEERING & SUPPLIES 771 584.63 1564 ROPEN ENGINEERING & SUPPLIES 771 1,171.77 1649 SKF PHILIPPINES INC. 52391 3,960.00 1650 SKF PHILIPPINES INC. 52392 3,300.00 1651 SKF PHILIPPINES INC. 52392 3,300,00 1652 SKF PHILIPPINES INC. 52392 3,300,00 1653 SMART COMMUNICATION, INC, SBEOR000018376 192.86

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 1654 SMART COMMUNICATION, INC. SBEOR000018376 642.08 1655 SMART COMMUNICATION, INC. SBEOR000018376 137.32 1656 SMART COMMUNICATION, INC. SBEOR000018376 161.48 1657 SMART COMMUNICATION, INC. SBEOR000018376 128.28 1658 SMART COMMUNICATION, INC. SBEOR000018376 198,27 1659 SMART COMMUNICATION, INC. SBEOR0000I8376 122.61 1660 SMART COMMUNICATION, INC. SBEOROOOOI8376 264.83 1661 SMART COMMUNICATION, INC. SBEOR000018376 375.00 1662 SMART COMMUNICATION, INC. SBEOROOOOI8376 845.66 1663 SMART COMMUNICATION, INC. SBEOROOOOI8376 294.36 1664 SMART COMMUNICATION, INC. SBEOROOOO 18376 463.34 1665 SMART COMMUNICATION, INC. SBEOR000018376 85,71 1666 SMART COMMUNICATION, INC. SBEOROOOOI8376 254.07 1667 SMART COMMUNICATION, INC. SBEOROOOOI8376 493.63 1668 SMART COMMUNICATION, INC. SBEOROOOO 18376 124.20 1711 SUPERIOR GAS & EQUIP. CO., INC. 383501 259.81 1712 SUPERIOR GAS & EQUIP. CO., INC. 383501 210.44 1713 SUPERIOR GAS & EQUIP. CO., INC. 383501 200.70 1714 SUPERIOR GAS & EQUIP. CO., INC. 383501 589.29 1715 SUPERIOR GAS & EQUIP. CO., INC. 383501 213.48 1716 SUPERIOR GAS & EQUIP. CO., INC. 383501 589,29 1717 SUPERIOR GAS & EQUIP. CO., INC. 383501 578.31 1718 SUPERIOR GAS & EQUIP. CO., INC. 383501 589.29 1730 TERESA & SONS INCORPORATED 11118 616.08 1731 TNT EXPRESS WORLDWIDE (PHILS.) INC. 495609 819.81 1732 TNT EXPRESS WORLDWIDE (PHILS.) INC. 495546 93.60 1733 TNT EXPRESS WORLDWIDE (PHILS.) INC. 495546 130.55 1734 TNT EXPRESS WORLDWIDE (PHILS.) INC. 495546 391.38 1735 TNT EXPRESS WORLDWIDE (PHJLS.) INC. 495546 39.98 1736 TNT EXPRESS WORLDWIDE (PHILS.) INC. 495546 589.76 1737 TNT EXPRESS WORLDWIDE {PHILS.) INC. 495546 47.50 1738 TNT EXPRESS WORLDWIDE (PHILS.) INC. 495546 150.65 1739 TNT EXPRESS WORLDWIDE (PHILS.) INC. 495546 962.47 1740 TNT EXPRESS WORLDWIDE (PHILS.) INC. 495546 128.52 1741 TNT EXPRESS WORLDWIDE (PI-IlLS.) INC. 495546 589,76

Decision Air Liquide Philippines, Inc. v. C/R CTA Case No. 8/14 Page 84 of /49 1742 TNT EXPRESS WORLDWIDE (PHILS.) INC. 495546 134.09 1743 TNT EXPRESS WORLDWIDE (PHILS,) INC. 495546 822.60 1744 TNT EXPRESS WORLDWIDE (PHILS.) INC. 495546 2,008.12 1765 TRIPLE A TECHNOLOGY SPECIALIST, INC. 115 107,325.00 1768 TRI-Q RESPONSIBLE SERVICES INC, 13282 302.29 1769 TRI-Q RESPONSIBLE SERVICES INC. 13282 509.55 TRI-Q RESPONSIBLE SERVICES INC. 13282 566.89 1770 TRI-Q RESPONSIBLE SERVICES INC. 13282 694.68 TRI-Q RESPONSIBLE SERVICES INC. 13282 744.92 1771 TRI-Q RESPONSIBLE SERVICES INC. 13282 772.77 1772 TRI-Q RESPONSIBLE SERVICES INC. 777.15 1773 TRI-Q RESPONSIBLE SERVICES INC, 13282 824.19 1774 TRI-Q RESPONSIBLE SERVICES INC. 13282 902.26 1775 TRI-Q RESPONSIBLE SERVICES INC. 13282 1,017.70 1776 TRI-Q RESPONSIBLE SERVICES INC. 1,085.48 1777 TRI-Q RESPONSIBLE SERVICES INC, 13282 1,153.94 1778 TRI-Q RESPONSIBLE SERVICES INC. 13282 1,179.90 1779 TRI-Q RESPONSIBLE SERVICES INC. 13282 1,422.83 1780 TRI-Q RESPONSIBLE SERVICES INC. 13282 1,687.69 1781 TRI-Q RESPONSIBLE SERVICES INC. 13282 2,245.82 1782 TRI-Q RESPONSIBLE SERVICES INC. 13282 2,467.02 1783 TRI-Q RESPONSIBLE SERVICES INC. 13282 456.29 1784 TRI-Q RESPONSIBLE SERVICES INC. 13282 557.03 1785 TRI�Q RESPONSIBLE SERVICES INC. 13282 746.92 1786 TRI-Q RESPONSIBLE SERVICES INC. 13282 777.15 1787 TRI-Q RESPONSIBLE SERVICES INC. 13282 812.29 1788 TRI-Q RESPONSIBLE SERVICES INC. 13282 847.96 1789 TRI-Q RESPONSIBLE SERVICES INC. 13282 937.89 1790 TRI-Q RESPONSIBLE SERVICES INC. 13282 1,128.00 1791 TRI-Q RESPONSIBLE SERVICES INC. 13282 1,129.14 1792 TRI-Q RESPONSIBLE SERVICES INC. 13282 1,134.65 1793 TRI-Q RESPONSIBLE SERVICES INC. 13282 1,234.38 1794 TRI-Q RESPONSIBLE SERVICES INC. 13282 1,547.76 179.5 TRI-Q RESPONSIBLE SERVICES INC. 13282 1,714.91 1796 TRI-Q RESPONSIBLE SERVICES INC. 13282 1,792.03 1797 TRI-Q RESPONSIBLE SERVICES INC. 13282 2,226. 71 1798 TRI-Q RESPONSIBLE SERVICES INC, 13282 595.78 1799 TRI-Q RESPONSIBLE SERVICES INC. 13282 655.07 1800 TRI-Q RESPONSIBLE SERVICES INC. 13321 684.43 1801 TRI-Q RESPONSIBLE SERVICES INC. 13321 770.93 1802 TRI-Q RESPONSIBLE SERVICES INC. 13321 777.15 1803 TRI-Q RESPONSIBLE SERVICES INC. 13321 809.43 1804 13321 1805 13321

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8114 Page 85 of /49 1806 TRI�Q RESPONSIBLE SERVICES INC. 13321 894.44 1807 1,028.55 1808 TRI-Q RESPONSIBLE SERVICES INC. 13321 1,049.18 1809 1,093.64 1810 TRI-Q RESPONSIBLE SERVICES INC. 13321 1,139.95 1811 1,368.46 1812 TRI-Q RESPONSIBLE SERVICES INC. 13321 1,469.13 1813 2,227.23 1814 TRI-Q RESPONSIBLE SERVICES INC. 13321 2,338.44 1816 1819 TRI-Q RESPONSIBLE SERVICES INC. 13321 53.57 1820 605.89 1821 TRI-Q RESPONSIBLE SERVICES INC. 13321 777.15 1822 777.15 1823 TRI-Q RESPONSIBLE SERVICES INC. 13321 831.83 1824 838.53 1825 TRI-Q RESPONSIBLE SERVICES INC. 13321 894.47 1826 l,ll5.49 1827 TRI-Q RESPONSIBLE SERVICES INC. 13321 1,124.05 1828 1,254.98 1829 TRI-Q RESPONSIBLE SERVICES INC. 13316 1,384.27 1830 1,691.62 1831 TRI-Q RESPONSIBLE SERVICES INC. 13316 2,370,76 1832 2,393,94 1833 TRI-Q RESPONSIBLE SERVICES INC. 13316 2,545.21 1835 262.18 1837 TRI-Q RESPONSIBLE SERVICES INC. 13316 66.54 1838 717.86 1839 TRI-Q RESPONSIBLE SERVICES INC. 13316 1,771.88 1841 1,844.20 1842 TRI-Q RESPONSIBLE SERVICES INC. 13316 1843 10.81 1844 TRI-Q RESPONSIBLE SERVICES INC. 13316 10.81 76.48 1847 TRI-Q RESPONSIBLE SERVICES INC. 13316 642.86 1848 TRI-Q RESPONSIBLE SERVICES INC. 13316 408.21 1849 TRJ-Q RESPONSIBLE SERVICES INC. 13316 512.14 1850 TRI-Q RESPONSIBLE SERVICES INC. 13316 452.66 1851 TRI-Q RESPONSIBLE SERVICES INC. 13316 711.36 1852 TRI-Q RESPONSIBLE SERVICES INC. 13316 837.92 TRI-Q RESPONSIBLE SERVICES INC. 13316 5,464.29 TRI-Q RESPONSIBLE SERVICES INC. 13317 TRI-Q RESPONSIBLE SERVICES INC. 13317 U-BIX CORPORATION 239682 U-BIX CORPORATION 239682 U-BIX CORPORATION 239682 UP8-DELBROS INT'L EXPRESS LTO. 63389 UPS-DELBROS INT'L EXPRESS LTO. 63389 LJPS-DELBROS INT'L EXPRESS LTD. 63389 VEOLIA WATER SOLUTIONS & TECH. (PHILS.) 2493 INC. VERDADERO TRADING & SERVICE CORP 5630 VERDADERO TRADING & SERVICE CORP 5630 VESPER MANPOWER & CONSULTANCY 0079 SERVICES VESPER MANPOWER & CONSULTANCY 0079 SERVICES VESPER MANPOWER & CONSULTANCY 0109 SERVICES YOLKS INVESTIGATION & PROTECTION 2119 SERVICES, INC.

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 1853 YOLKS INVESTIGATION & PROTECTION 2119 12,294.64 SERVICES, INC. 1854 5,357.14 YOLKS INVESTIGATION & PROTECTION 2119 1855 SERVICES, INC. 12,053.57 18$6 YOLKS INVESTIGATION & PROTECTION 2119 5,357.14 SERVICES, INC. 1857 11,192.60 YOLKS INVESTIGATION & PROTECTION 2130 1858 SERVICES, INC. 1,339.22 JUNE 1871 YOLKS JNVESTIGATION & PROTECTION 2130 20.52 1872 SERVICES, INC. 20.52 1873 630.60 1874 WORLD SAFETY ORGANIZATION, INC 2973 630.60 1875 474.60 1876 AIRFREIGHT 2100, INC. 1165928 2,217.50 1886 116..'1928 7,500.00 1889 AIRFREIGHT 2100, INC. 1165928 1,729.32 1165928 1891 AIRFREIGHT 2100, INC. 1186567 4,285.71 1910 1186567 3,600.00 AIRFREIGHT 2100, INC. 1208 I913 AIR 20427 10,500.00 AIRFREIGHT 2100, INC. 1916 780,00 1917 AIRFREIGHT 2100, INC. 2,160.00 1918 1,080.00 1919 ALL ASIA IND'L & DEVT CORP. 1920 84,00 1921 APO REFRIGERATION AND 660,00 1922 759.00 I923 CONDITIONING SUPPLY 1924 84.00 1925 ATOM CHEMICAL COMPANY, INC. 17563 120.00 1926 BP IND'L SUPPLIES AND SERVICES, INC. 0242 759.00 1927 84.00 1928 BP IND'L SUPPLIES AND SERVICES, INC. 0251 120.00 759.00 1929 BUREAU VERITAS 5333 101.79 BURGMANN PHILIPPINES, INC. 6048 1930 BURGMANN PHILIPPINES, INC. 6048 283,93 CA LOGISTICS CORPORATION 1004 1931 CA LOGISTICS CORPORATION 1004 545.36 CA LOGISTICS CORPORATION 1004 CA LOGISTICS CORPORATION 1009 417.86 CA LOGISTICS CORPORATION 1009 CA LOGISTICS CORPORATION 1009 CA LOGISTICS CORPORATION 1008 CA LOGISTICS CORPORATION 1008 CA LOGISTICS CORPORATION 1008 CALOY GONZALES PAINT & AUTO SHOP, INC. 6759 CALOY GONZALES PAINT & AUTO SHOP, INC. 6759 CALOY GONZALES PAINT & AUTO SHOP, INC. 6759 CALOY GONZALES PAINT & AUTO SHOP, INC. 6759

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 1932 CALOY GONZALES PAINT & AUTO SHOP, INC. 6759 1,271.86 1933 CALOY GONZALES PAINT & AUTO SHOP, INC. 6759 503.57 1934 CALOY GONZALES PAINT & AUTO SHOP, INC. 6759 1,114.29 1935 CALOY GONZALES PAINT & AUTO SHOP, INC. 6768 150.00 1936 CALOY GONZALES PAINT & AUTO SHOP, INC. 6768 653.57 1937 CARRY-ALL INT'L FORWARDERS INC. 4996 4,017.86 1938 CARRY-ALL INT'L FORWARDERS INC. 4996 13,918.57 1939 CARRY-ALL INT'L FORWARDERS INC. 4996 12,321.43 1940 CARRY-ALL INT'L FORWARDERS INC. 4996 11,196.43 1941 CARRY-ALL INT'L FORWARDERS INC. 4996 8,089.29 1942 CARRY-ALL INT'L FORWARDERS INC. 4996 9,471.43 1943 CARRY-ALL INT'L FORWARDERS INC. 4996 (2,142.86) 1944 CARRY-ALL INT'L FORWARDERS INC. 4833 16,328.57 1945 CARRY-ALL INT'L FORWARDERS INC. 4833 12,535.71 1946 CARRY-ALL INT'L FORWARDERS INC. 4833 16,553.57 1947 CARRY-ALL INT'L FORWARDERS INC. 4833 13,039.29 1948 CARRY-ALL INT'L FORWARDERS INC. 4833 11,089.29 1949 CARRY-ALL INT'L FORWARDERS INC. 4833 26,410.71 1950 CARRY-ALL INT'L FORWARDERS INC. 4833 2,280,00 1951 CARRY-ALL INT'L FORWARDERS INC. 4833 1,938.00 1952 CARRY-ALL INT'L FORWARDERS INC. 5000 3,857.14 1953 CARRY-ALL INT'L FORWARDERS INC. 5000 (910.71) 1954 CARRY-ALL INT'L FORWARDERS INC. 5000 1,339.29 1955 CARRY-ALL INT'L FORWARDERS INC. 5000 1,017.86 1956 CARRY-ALL INT'L FORWARDERS INC. 5000 8,839.29 1957 CARRY-ALL INT'L FORWARDERS INC. 5000 (589,29) 1958 CARRY-ALL INT'L FORWARDERS INC. 5000 1959 CARRY-ALL INT'L FORWARDERS INC. 5000 589,29 1960 CARRY-ALL INT'L FORWARDERS INC. 5000 3,053.57 1961 CARRY-ALL INT'L FORWARDERS INC. 5000 6,482.14 1962 CARRY-ALL INT'L FORWARDERS INC. 5000 7,660.71 1963 CARRY-ALL INT'L FORWARDERS INC. 5000 4,071.43 1964 CARRY-ALL INT'L FORWARDERS INC. 5000 4,125.00 1965 CARRY-ALL INT'L FORWARDERS INC. 5000 2,357.14 1966 CARRY-ALL INT'L FORWARDERS INC. 5000 1,200,00 1967 CARRY-ALL INT'L FORWARDERS INC. 5000 8,742.86 1968 CARRY-ALL INT'L FORWARDERS INC. 5000 (1,200.00) 1969 CARRY-ALL INT'L FORWARDERS INC. 4832 1,017.86 1970 CARRY-ALL INT'L FORWARDERS INC. 4832 4,285.71 1971 CARRY-ALL INT'L FORWARDERS INC. 4832 4,071.43 1972 CARRY-ALL INT'L FORWARDERS INC. 4832 15,321.43 1,200.00

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8II4 1973 CARRY-ALL INT'L FORWARDERS INC. 4832 13,928.57 1974 CARRY-ALL INT'L FORWARDERS INC. 4832 14,625.00 1973 CARRY-ALL INT'L FORWARDERS INC. 4832 2,035.71 1976 CARRY-ALL INT'L FORWARDERS INC. 4832 13,232.14 1977 CARRY-ALL INT'L FORWARDERS INC. 4832 39,642.86 1978 CARRY-ALL INT'L FORWARDERS INC. 4832 3,078.00 1979 CARRY-ALL INT'L FORWARDERS INC. 4832 1980 CARRY-ALL INT'L FORWARDERS INC. 5011 1,140.00 1981 CARRY-ALL INT'L FORWARDERS INC. 5011 8,357.14 1982 CARRY-ALL INT'L FORWARDERS INC. 5011 1,200.00 1983 CARRY-ALL INT'L FORWARDERS INC. 5011 9,750.00 1984 CARRY-ALL INT'L FORWARDERS INC. 5011 1985 CARRY-ALL INT'L FORWARDERS INC. 4829 120.00 1986 CARRY-ALL INT'L FORWARDERS INC. 4829 1,392.86 I987 CARRY-ALL INT'L FORWARDERS INC. 4991 1988 CARRY-ALL INT'L FORWARDERS INC. 4991 120.00 1991 CIBI INFORMATION INC. 17804 696,43 1992 ClAVERIA CONSTRUCTION CO, 0250 (2,035.71) 1993 CIAVERIA CONSTRUCTION CO, 0252 1,232.14 1994 CIAVERIA CONSTRUCTION CO. 0252 420.00 1999 CORROSION TECHNICAL SERVICES, INC. 1116 2,422.73 25,178.57 2000 CORROSION TECHNICAL SERVICES, INC. 1114 5,673.21 4,560.00 2001 CORROSION TECHNICAL SERVICES, INC. 1114 840.00 2004 DHL EXPRESS (PHILS) CORP. 1087792 2005 DHL EXPRESS (PHILS) CORP. 1087792 840.00 2006 DHL EXPRESS (PHILS) CORP. 1087793 2007 DHL EXPRESS (PHILS) CORP. 1087793 30.00 2008 DHL EXPRESS (PHILS) CORP. 1087793 1,127.00 2009 DHL EXPRESS (PHILS) CORP. 1087793 2010 DHL EXPRESS (PHJLS) CORP. 1087793 4,80 2011 DHL EXPRESS (PHILS) CORP. 1087793 65.70 2012 DHL EXPRESS (PHILS) CORP. 1087793 2013 DHL EXPRESS (PHILS) CORP. 1087793 4.80 2014 DHL EXPRESS (PHILS) CORP. 1087793 30.00 2015 DHL EXPRESS (PHILS) CORP. 1087793 2016 DHL EXPRESS (PHILS) CORP. 1087793 4.80 2017 DHL EXPRESS (PHILS) CORP. 1087793 30.00 2019 DHL EXPRESS (PHILS) CORP. 1088374 3,234.00 2021 DRUGCHECK PHILS., INC. 99818 4.80 2022 DRUGCHECK PHILS., INC. 99818 30.00 2023 DRUGCHECK PHILS., INC. 99818 1,056.00 2024 DRUGCHECK PHILS., INC. 99818 75.27 2025 DRUGCHECK PHILS., INC. 99818 455,88 3.60 19.29 19.29 19.29 19.29 19.29

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 2026 DRUGCHECK PHILS., INC. 99818 19.29 2027 38.57 2028 DRUGCHECK PHILS., INC. 99818 38.57 2029 38,57 2030 DRUGCHECK PHILS., INC. 99818 38.57 2031 38.57 2032 DRUGCHECK PHILS., INC. 99818 38.57 2033 38.57 2034 DRUGCHECK PHILS.,INC. 99818 57,86 2035 77.14 2036 DRUGCHECK PHILS., INC. 99818 77.14 2037 77.14 2038 DRUGCHECK PHILS., INC. 99818 96.43 2039 96.43 2040 DRUGCHECK PHIL.S., INC. 99818 135.00 2041 154.29 2042 DRUGCHECK PHILS., INC. 99818 173.57 2043 192,86 2044 DRUGCHECK PHILS., INC. 99818 212.14 2045 212.14 2046 ORUGCHECK PHILS., INC. 99818 231.43 2047 270.00 2048 DRUGCHECK PHILS., INC. 99818 424.29 2052 107.14 2053 DRUGCHECK PHILS., INC. 99818 107.14 2054 107.14 2063 DRUGCHECK PHILS., INC. 99818 1,607.14 2064 28,800,00 2075 DRUGCHECK PHILS., INC. 99818 6,840.00 2076 1,200,00 2079 DRUGCHECK PHILS., INC. 99818 9,924.11 2166 3.60 2167 DRUGCHECK PHILS., INC. 99818 6.48 2168 107.52 2170 DRUGCHECK PHILS., INC, 99818 16,812.00 2171 DRUGCHECK PHILS., INC. 99818 13,775.36 2172 6,964.29 2173 DRUGCHECK PHILS., INC. 99818 7,820.89 2174 11,316.96 2175 DRUGCHECK PHILS., INC. 99818 (348.21) 2176 2177 DRUGCHECK PHILS., INC. 99818 (6.96) 2178 (128.57) 2184 DRUGCHECK PHILS., INC. 99818 2185 576.00 EMVP TRADING 0348 10,157.97 13,545.33 EMVP TRADING 0348 EMVP TRADING 0294 EZ KILEEN PORTALET CORPORATION 2318 F. F. CRUZ & COMPANY 17809 FAITH MACHINERY CENTER 0775 FAITH MACHINERY CENTER 0777 FIBERVAN MFG & TRADING CORP 961 HEALTHWA Y MEDICAL CLINICS 110240 HEALTHWAY MEDICAL CLINICS 110240 HEALTHWAY MEDICAL CLINICS 110240 INSTRUMENTATION & CONTROL SPECIALIST, 09774 INC. INT'L HEAVY TRUCKS CENTER, INC. 0786 INT'L HEAVY TRUCKS CENTER, INC. 0786 INT'L HEAVY TRUCKS CENTER, INC. 0786 INT'L HEAVY TRUCKS CENTER, INC. 0786 INT'L HEAVY TRUCKS CENTER, INC. 0676 INT'L HEAVY TRUCKS CENTER, INC. 0676 INT'L HEAVY TRUCKS CENTER, INC. 0677 J-10 INCORPORATED 5424 LAZARD POWER CORP. 0119 LAZARD POWER CORP. 0119

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 Page 90 of149 2186 LAZARD POWER CORP. 0119 13,590.66 2187 LAZARD POWER CORP. 0119 15,719.09 2188 LEADSTEEL FABRICATORS 587 2189 LEADSTEEL FABRICATORS 591 863.00 2190 LEADSTEEL FABRICATORS 590 29,760.00 2191 LEONCIO-ALCANTARA PRINTING PRESS 4150 4,644.00 2192 LEONCIO-ALCANTARA PRINTING PRESS 4150 482.40 2193 LEONCIO-ALCANTARA PRINTING PRESS 4150 1,242.84 2194 LEONCIO-ALCANTARA PRINTING PRESS 4150 1,242.84 2195 LEONCIO-ALCANTARA PRINTING PRESS 4150 1,242.84 2196 LEONCIO-ALCANTARA PRINTING PRESS 4095 1,242.84 2197 LEONCIO-ALCANTARA PRINTING PRESS 4095 535.68 2204 MANILA ELECTRIC COMPANY 0000058093 1,534.28 2205 MANILA ELECTRIC COMPANY 0000058021 2206 MANILA ELECTRIC COMPANY 0000058021 2,652,896.81 2201 MANILA ELECTRIC COMPANY 0000058021 5,436.37 2208 MANILA WATER COMPANY 0082151 2215 MER CHEMICAL LAB AND SERVICES, INC. 9837 61,612.21 114,163.80 2216 MER CHEMICAL LAB AND SERVICES, INC. 9905 33,736.98 2217 MH POLY-ELECTROMECHS,INC. 2404 367.20 2218 2219 MH POLY-ELECTROMECHS,INC. 2404 367.20 2220 2225 MIROF RESOURCES, INC. 8799 15,642.86 2226 1,680.00 2227 MIROF RESOURCES, INC. 8799 2228 724.42 2229 MOTIVATION TOURS & TRAVEL CORP. 70067 724.42 2230 117,00 2231 MULTIVACUTEK INDL. SALES & SERVICES 1527 696.43 2232 INC. 39512 17,092.04 2233 NALCO PHILIPPINES, INC. 1,567.20 2300 1,200.00 2301 NEWTON ELECTRICAL EQUIP CO., INC. 4896 1,596.00 2302 1,752.00 2303 NEWTON ELECTRICAL EQUIP CO., INC. 4901 600.00 2304 600.00 NEWTON ELECTRICAL EQUIP CO., INC. 4901 685.13 151.09 NEWTON ELECTRICAL EQUIP CO., INC. 4901 193.09 293.92 NMGRA LAW OFFICE 2296 361.15 NMGRA LAW OFFICE 2296 PHIL. LONG DISTANCE TEL. CO. PKPOR000194510 PHIL. LONG DISTANCE TEL. CO. PKPOR000194468-479 PHIL. LONG DISTANCE TEL. CO. PKPOR000194468-479 PHIL. LONG DISTANCE TEL. CO. PKPOR000194468-479 PHIL. LONG DISTANCE TEL. CO. PKP0R000194468-479

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8lf4 2305 PHIL. LONG DISTANCE TEL. CO. PKPOROOOI94468-479 190.91 2306 PHIL. LONG DISTANCE TEL CO. PKPOROOOJ94468-479 203.71 2307 PHIL. LONG DISTANCE TEL. CO. PKPOR000194468-479 344.30 2308 PHIL LONG DISTANCE TEL. CO. PKPOR000194468-479 208.19 2309 PHIL. LONG DISTANCE TEL CO, PKPOROOOI94468-479 171.l9 2310 PHIL LONG DISTANCE TEL CO, PK.POROOOI94468-479 209.43 2311 PHIL. LONG DISTANCE TEL. CO, PKPOROOOI94468-479 157,09 2312 PHIL. LONG DISTANCE TEL. CO, PKPOROOOI94468-479 161.59 23t3 PHIL, LONG DISTANCE TEL CO. PKPOROOOI94511 160.71 2314 PHIL. LONG DISTANCE TEL CO. PKPOR000194511 603,67 2315 PHIL. LONG DISTANCE TEL. CO. PKPOR000194511 603.67 2316 PHIL LONG DISTANCE TEL. CO. PKPOR000194511 603.67 2317 PHIL LONG DISTANCE TEL. CO. PKPOROOOI94443-466 419.49 2318 PHIL. LONG DISTANCE TEL. CO. PKPOR000194443-466 156.54 2319 PHIL, LONG DISTANCE TEL. CO. P K P O ROOO 194443-466 156.54 2320 PHIL. LONG DISTANCE TEL. CO. PKPOR000194443-466 829.17 2321 PHIL. LONG DISTANCE TEL. CO. PKPOR000194443-466 151.09 2322 PHIL LONG DISTANCE TEL. CO. PKPOR000194443-466 153.27 2323 PHIL. LONG DISTANCE TEL. CO. PKPOR000194443-466 153.27 2324 PHIL. LONG DISTANCE TEL. CO. PKPOROOOI94443-466 174.53 2325 PHIL. LONG DISTANCE TEL. CO. PKPOR000194443-466 1,015.24 2326 PHIL. LONG DISTANCE TEL. CO. PKPOR000194443-466 171.81 2327 PHIL LONG DISTANCE TEL CO. PKPOR000194443-466 151.09 2328 PHIL. LONG DISTANCE TEL. CO, PKPOROOO 194443-466 151.09 2329 PHIL. LONG DISTANCE TEL. CO, PKPOROOO 194443-466 513.19 2330 PHIL. LONG DISTANCE TEL. CO. PKPOROOOI94443-466 1,388.70 2331 PHIL. LONG DISTANCE TEL. CO. PKPOR000194443-466 3,412.51 2332 PHIL LONG DISTANCE TEL CO. PKPOR000194443-466 151.09 2333 PHIL. LONG DISTANCE TEL. CO, PKPOROOOI 94443-466 151.09 2334 PHIL. LONG DISTANCE TEL. CO. PK.POROOOI94443-466 159.13 2335 PHIL. LONG DISTANCE TEL. CO, PK.POR000194443-466 3,000.00 2336 PHIL LONG DISTANCE TEL. CO. PKPOR000194443-466 157.09 2337 PHIL. LONG DISTANCE TEL. CO. PKPOR000194443-466 358.71 2338 PHIL. LONG DISTANCE TEL. CO, PKPOROOO 194443-466 172.42 2339 PHIL. LONG DISTANCE TEL. CO, PKPOR000194443-466 2340 PHIL. LONG DISTANCE TEL. CO. PKPOROOOI94509 7.50 2341 PHIL. LONG DISTANCE TEL. CO. PKPOROOOI94509 579,92 2342 PHIL. LONG DISTANCE TEL. CO. PKPOROOOI94509 159.68 2343 PHIL LONG DISTANCE TEL CO, PKPOR000194509 960.00 2344 PHILIPPINE FORKLIFT CENTER, INC. 28671 960,00 2345 PHIL INT'L INSURANCE BROKERS INC. 33552 266.79 2346 PHIL INT'L INSURANCE BROKERS INC. 33551 168.46 2347 PHIL INT'L INSURANCE BROKERS INC. 33553 2348 PHIL INT'L INSURANCE BROKERS INC. 33553 60.00 2349 PHIL INT'L INSURANCE BROKERS INC. 33587 289.25 61.21 88,560.00

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 2350 PHIL INT'liNSURANCE BROKERS INC. 33586 85,33 2401 POWER DIESEL PHILS. INC. 13868 1,478.57 2402 POWER DIESEL PHILS. INC. 13868 2403 R.C. AVILES ENG'G & MOTOR WORKS 3130 642.86 2404 R.C. AVILES ENG'G & MOTOR WORKS 3130 2,251.06 2405 R.C. AVILES ENG'G & MOTOR WORKS 3130 2,191.80 2406 R.C. AVILES ENG'G & MOTOR WORKS 3135 1,744.08 2407 R.C. AVILES ENG'G & MOTOR WORKS 3135 2408 R.C. AVILES ENG'G & MOTOR WORKS 3135 642.86 2409 R.C. AVILES ENG'G & MOTOR WORKS 3135 964.32 2410 R.C. AVILES ENG'G & MOTOR WORKS 3138 4,697.14 2411 RENTOKIL INITIAL (PHILS.) INC. 131426 4,983.60 2412 RENTOKIL INITIAL (PHILS.) INC. 131426 3,924.71 2414 ROPEN ENGINEERING & SUPPLIES 788 289.29 2415 ROPEN ENGINEERING & SUPPLIES 795 420.54 2416 ROPEN ENGINEERING & SUPPLIES 787 5,860.80 2417 ROPEN ENGINEERING & SUPPLIES 789 4,388.72 2418 ROPEN ENGINEERING & SUPPLIES 789 1,714.29 2419 ROPEN ENGINEERING & SUPPLIES 796 951.80 2420 ROPEN ENGINEERING & SUPPLIES 793 M8.46 2421 ROPEN ENGINEERING & SUPPLIES 793 257,14 2422 ROPEN ENGINEERING & SUPPLIES 799 249.43 2423 ROPEN ENGINEERING & SUPPLIES 908 2,328.00 2424 ROPEN ENGINEERING & SUPPLIES 908 9,020.54 2425 ROPEN ENGINEERING & SUPPLIES 908 10,178.57 2426 ROPEN ENGINEERING & SUPPLIES 798 5,353.92 2427 ROPEN ENGINEERING & SUPPLIES 798 2,195.10 2428 ROPEN ENGINEERING & SUPPLIES 800 235.71 2429 ROPEN ENGINEERING & SUPPLIES 800 128.57 2479 SMART COMMUNICATION, INC. SBEOR000019186 3,750.00 2480 SMART COMMUNICATION, INC. SBEOR000019186 893.04 2481 SMART COMMUNICATION, INC. SBEOROOOOI9I86 643.09 2482 SMART COMMUNICATION, INC. SBEOROOOOI9186 192.86 2483 SMART COMMUNICATION, INC. SBEOR000019186 324.57 2484 SMART COMMUNICATION, INC. SBEOROOOO 19186 138.07 2485 SMART COMMUNICATION, INC. SBEOR000019186 91.95 2486 SMART COMMUNICATION, INC. SBEOR000019186 190.79 2487 SMART COMMUNICATION, INC. SBEOR000019186 122.22 2488 SMART COMMUNICATION, INC. SBEOROOOOI9186 294.39 2489 SMART COMMUNICATION, INC. SBEOR000019186 375.00 2490 SMART COMMUNICATION, INC. SBEOROOOOI9186 786.39 2491 SMART COMMUNICATION, INC. SBEOROOOOI9186 271.41 2492 SMART COMMUNICATION, INC. SBEOR000019186 670.86 2493 SMART COMMUNICATION, INC. SBEOR000019186 85.71 2494 SMART COMMUNICATION, INC. SBEOROOOO 19186 200.80 492.24 106.60

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 2511 TNT EXPRESS WORLDWIDE (PHILS.) INC. 495672 58.08 2512 TNT EXPRESS WORLDWIDE (PHILS.) INC. 495672 821.83 2513 TNT EXPRESS WORLDWIDE (PHILS.) INC. 495672 248.00 2514 TNT EXPRESS WORLDWIDE (PHILS.) INC. 495672 88.57 2515 TNT EXPRESS WORLDWIDE (PAILS.) INC. 495672 743.42 2517 TNT EXPRESS WORLDWIDE (PHILS.) INC. 495794 461.71 2518 TNT EXPRESS WORLDWIDE (PHILS.) INC. 495794 474.80 2519 TNT EXPRESS WORLDWIDE (PHILS.) INC. 495794 573.43 2520 TNT EXPRESS WORLDWIDE (PHILS.) INC. 495794 1,979.32 2526 TOYOTA SHAW ORTIGAS 295774 273.21 2527 TOYOTA SHAW ORTIGAS 295774 114.00 TRIPLE A TECHNOLOGY SPECIALIST, INC. 113 53,571.43 2528 TRI-Q RESPONSIBLE SERVICES INC. 13402 171.10 2529 535.29 2530 TRI-Q RESPONSIBLE SERVICES INC. 13402 612.66 2531 765.74 2532 TRI-Q RESPONSIBLE SERVICES INC. 13402 777.I5 2533 855.42 2534 TRI-Q RESPONSIBLE SERVICES INC. 13402 855.71 2535 I,014.12 2536 TRI-Q RESPONSIBLE SERVICES INC. 13402 1,028.94 2537 I,052.30 2538 TRI-Q RESPONSIBLE SERVICES INC. 13402 1,117.11 2539 1,128.00 2540 TRI-Q RESPONSIBLE SERVICES INC. 13402 1,391.43 2541 1,473,89 2542 TRI-Q RESPONSIBLE SERVICES INC. 13402 2,130,86 2543 2,286.43 2544 TRI-Q RESPONSIBLE SERVICES INC. 13402 7,525.67 2545 6,857.16 2546 TRI-Q RESPONSIBLE SERVICES INC. 13402 7I7.86 2547 1,451.99 2548 TRI-Q RESPONSIBLE SERVICES INC. 13402 2,164.08 2549 211.93 2550 TRI-Q RESPONSIBLE SERVICES INC. I3402 1,285.71 2555 TRJ-Q RESPONSIBLE SERVICES INC. 13402 TRJ-Q RESPONSIBLE SERVICES INC. 13402 TRI-Q RESPONSIBLE SERVICES INC. 13402 TRI-Q RESPONSIBLE SERVICES INC. 13402 TSTC CORPORATION 0508 TSTC CORPORATION 0601 U-BIX CORPORATION 245728 U-BIX CORPORATION 245728 U-BIX CORPORATION 245728 U-FREIGHT PHILS., INC. 359783 VEOLIA WATER SOLUTIONS & TECH (PHILS), 2532 INC.

Decision Air Liquide Philippines, Inc. v. CJR CTA Case No. 8ll4 2556 VEOLIA WATER SOLUTIONS & TECH (PHILS), 2533 1,285. 71 INC. 836.53 2563 VESPER MANPOWER & CONSULTANCY 0089 SERVICES 10,731,863.17 SUBTOTAL- SECOND QUARTER 2008 34.14 112.32 JULY AIRFREIGHT 2100, INC. 1187692 390.60 2579 1196441 594.60 2580 AIRFREIGHT 2100, INC. 1187131 594.60 2581 1187131 594.60 2582 AIRFREIGHT 2100, INC. 1187131 474.60 2583 1187131 534.60 2584 AIRFREIGHT 2100, INC. 1187131 690.60 2585 1187692 594.60 2586 AIRFREIGHT 2100, INC. 1187627 474.60 2587 1187692 647.40 2588 AIRFREIGHT 2100, INC. 1198170 587.40 2589 1187629 594.60 2590 AIRFREIGHT 2100, INC. 1196440 630.60 2591 1187692 55.44 2592 AIRFREIGHT 2100, INC. 1187692 120.00 2593 1196441 734.91 2594 AIRFREIGHT 2100, INC. 1187132 346.00 2595 AF#A90154 1,969.00 2602 AIRFREIGHT 2100, INC. 1198171 1,384.00 2612 1187630 52.00 2615 AIRFREIGHT 2100, INC. 1187691 131.00 2618 1187691 2,585.00 2622 AIRFREIGHT 2100, INC. 1187691 208.00 2626 1187691 1,954.89 2629 AIRFREIGHT 2100, INC. 1196439 2633 375.00 2641 AIRFREIGHT 2IOO,INC. AIR 18523 407.14 2642 AIRFREIGHT 2100,1NC. I 1,824.20 2643 AIRFREIGHT 2100, INC. 1,440.00 2644 AIRFREIGHT 2100, INC. 840.00 2653 3,744.00 2654 TERESITA MALIC CUSTOMS BROKER 2655 187.50 2656 AIRFREIGHT 2100, INC, 1,140.00 2661 AIRFREIGHT 2100, INC. 4,017.86 2663 AIRFREIGHT 2100, INC. AIRFREIGHT 2100, INC. AIRFREIGHT 2100, INC. AIRFREIGHT 2100, INC. AIRFREIGHT 2100, INC. APO REFRIGERATION AND CONDITIONING SUPPLY APO REFRIGERATION AND AIR 18523 AND AIR 18523 CONDITIONING SUPPLV APO REFRIGERATION CONDITIONING SUPPLV ATLAS COPCO (PHILIPPINES) INC. 93807 BURGMANN PHILIPPINES, INC. 6146 BURG MANN PHILIPPINES, INC. 6146 C.B. BARANGAY ENTERPRISES 19463 CALOV GONZALES PAINT & AUTO SHOP,INC. 6821 CARRY-ALL INT'L FORWARDERS INC. 5021 CARRY-ALL INT'L FORWARDERS INC. 5019

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8114 2664 CARRY-ALL INT'L FORWARDERS INC. 5019 (3,214.29) 2665 CARRY-ALL INT'L FORWARDERS INC. 5019 10,714.29 2666 CARRY-ALL INT'L FORWARDERS INC. 5019 2667 CARRY-ALL INT'L FORWARDERS INC. 5019 (589,29) 2668 CARRY-ALL INT'L FORWARDERS INC. 5019 589,29 2669 CARRY-ALL INT'L FORWARDERS INC. 5019 2670 CARRY-ALL INT'L FORWARDERS INC. 5019 12,160.71 2671 CARRY-ALL INT'L FORWARDERS INC. 5019 (589.29) 2672 CARRY-ALL INT'L FORWARDERS INC. 5019 589,29 2673 CARRY-ALL INT'L FORWARDERS INC. 5019 9,428.57 2674 CARRY-ALL INT'L FORWARDERS INC. 5019 5,732.14 2675 CARRY-ALL INT'L FORWARDERS INC. 5019 (589.29) 2676 CARRY-ALL INT'L FORWARDERS INC. 5019 589.29 2677 CARRY-ALL INT'L FORWARDERS INC. 5019 1,767.86 2678 CARRY-ALL INT'L FORWARDERS INC. 5019 2679 CARRY-ALL INT'L FORWARDERS INC. 5019 10,200.00 2680 CARRY-ALL INT'L FORWARDERS INC. 5031 (139.29) 2681 CARRY-ALL INT'L FORWARDERS INC. 5031 3,000,00 2682 CARRY-ALL INT'L FORWARDERS INC. 5031 (482.14) 2683 CARRY-ALL INT'L FORWARDERS INC. 5031 2684 CARRY-ALL INT'L FORWARDERS INC. 5031 18,803.57 2685 CARRY-ALL INT'L FORWARDERS INC. 5031 17,025,00 2686 CARRY-ALL INT'L FORWARDERS INC. 5031 14,432.14 2687 CARRY-ALL INT'L FORWARDERS INC. 5031 13,735.71 2688 CARRY-ALL INT'L FORWARDERS INC. 5031 13,178.57 2689 CARRY-ALL INT'L FORWARDERS INC. 5031 31,789.29 2690 CARRY-ALL INT'L FORWARDERS INC. 5031 2,736.00 2694 CLAVERIA CONSTRUCTION CO. 0262 1,938.00 2695 CLAVERIA CONSTRUCTION CO, 0262 9,696.43 2696 CLAVE RIA CONSTRUCTION CO, 0257 2697 CLAVERIA CONSTRUCTION CO. 0257 420.00 2698 CLAVERIA CONSTRUCTION CO. 0272 1,392.86 2699 CLEAR SOLUTION SALES & SERVICES INC. 142 3,211.20 5,673.21 2716 CORROSION TECHNICAL SERVICES, INC. 1115 2,657.14 25,178.57 2717 CRD SECURITY SERVICES 205110647 51,428.57 2718 DHL EXPRESS (PHILS) CORP. 1088697 6,921.47 2719 DHL EXPRESS (PHILS) CORP. 1088697 2720 DHL EXPRESS (PHILS) CORP. 1088697 2,616.00 2721 DHL EXPRESS (PHILS) CORP. 1088588 2722 DHL EXPRESS (PHILS) CORP. 1088588 457.50 2723 DHL EXPRESS (PHILS) CORP. 1088588 3.60 2724 DHL EXPRESS (PHILS) CORP. 1088588 3.60 2725 DHL EXPRESS (PHILS) CORP. 1088588 2726 DHL EXPRESS (PHILS) CORP. 1088588 30.00 3.60 30.00 4.80 60.42 4.80 30.00

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8114 2727 DHL EXPRESS (PHILS) CORP. I088.."i88 4.80 2728 DHL EXPRESS (PHILS) CORP. 1088588 30.00 2729 DHL EXPRESS (PHILS) CORP. I088588 2730 DHL EXPRESS (PHILS) CORP. 1088588 4.80 2731 DHL EXPRESS (PHILS) CORP. 1088699 30.00 2732 DHL EXPRESS (PHILS) CORP. 1088699 4.80 2733 DHL EXPRESS (PHILS) CORP. 1088699 88.74 2734 DHL EXPRESS (PHILS) CORP. 1088699 2735 DHL EXPRESS (PHILS) CORP. 1088698 4.80 2736 DHL EXPRESS (PHILS) CORP. 1088698 30.00 2737 DHL EXPRESS (PHILS) CORP. 1180500 4.80 2738 DHL EXPRESS (PHILS) CORP. 1088588 118.03 2742 DHL EXPRESS (PHILS) CORP. 1088699 2:69.56 2743 DRUGCHECK PHILS., INC. 99934 308.78 2744 DRUGCHECK PHILS., INC. 99934 4,272.24 274..1i DRUGCHECK PHILS., INC. 99934 38.57 2746 DRUGCHECK PHILS., INC. 99934 38.57 2761 EMC2 ENTERPRISE 057 38.57 2762 EMC2 ENTERPRISE 057 19.29 2819 FIRST STA. ROSA HOTEL CORP. 47923 107,142:.86 2821 FIRST STA. ROSA HOTEL CORP. 48306 12:,975.71 2822 F~OCW ENTERPRISES 066 2:05.71 2918 GNA ENGINEERING 0243 480,00 2919 GO DIRECT 0123 1,497.86 2920 GO DIRECT 0122 6,345.00 2921 GO DIRECT 0124 5,657.14 2922 HEALTHYWAY MEDICAL CLINICS 110793 1,635.00 2923 HEALTHYWAY MEDICAL CLINICS 110793 728.57 2924 HEALTHYWAY MEDICAL CLINICS 110793 3.48 2925 HEALTHYWAY MEDICAL CLINICS 110793 3.96 2926 HEALTHYWAY MEDICAL CLINICS 110793 3.96 2:927 HEALTHYWAY MEDICAL CLINICS 110793 3.96 2928 HEALTHYWAY MEDICAL CLINICS 110793 4.28 2929 HEALTHYWAY MEDICAL CLINICS 110793 7.92 2930 HEALTHYWAY MEDICAL CLINICS 110793 7.92 2931 HEALTHYWAY MEDICAL CLINICS 110793 7.92 2932 HEALTHYWAY MEDICAL CLINICS 110793 10.54 2933 HEALTHYWAY MEDICAL CLINICS 110793 11.88 2934 HEALTHYWAY MEDICAL CLINICS 110793 12.63 2935 HEALTHYWAY MEDICAL CLINICS 110793 13.89 2936 HEALTHYWAY MEDICAL CLINICS 110793 14.04 2937 HEALTHYWA\' MEDICAL CLINICS 110793 15.04 2938 HEALTHYWA\'MEDICAL CLINICS 110793 19.37 2939 HEALTHYWAY MEDICAL CLINICS 110793 22.28 2940 HEALTHYWAY MEDICAL CLINICS 110793 23.23 23.62 24.84

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 81/4 Page 97 of /49 2941 HEALTHYWAY MEDICAL CLINICS 110793 34.21 2942 HEALTHYWAY MEDICAL CLINICS 110793 35..1i7 2943 HEALTHYWAY MEDICAL CLINICS 110793 43.95 2944 HEALTHYWAY MEDICAL CLINICS 110793 76.I8 2945 HEALTHYWAY MEDICAL CLINICS 110793 162.49 2946 HEALTHYWAY MEDICAL CLINICS 110793 178.15 2947 HEALTHYWAY MEDICAL CLINICS 110793 476.70 2948 HEALTHYWAY MEDICAL CLINICS 110793 5Il.72 2949 HEALTHYWAY MEDICAL CLINICS 114069 3.60 2950 HEALTHYWAY MEDICAL CLINICS 114069 3.60 2951 HEALTHYWAY MEDICAL CLINICS 114069 3.89 2952 HEALTHYWAY MEDICAL CLINICS 114069 3.96 2953 HEALTHYWAY MEDICAL CLINICS ll4069 3.96 2954 HEALTHYWAY MEDICAL CLINICS 114069 3.96 2955 HEALTHYWAY MEDICAL CLINICS lt4069 3.96 2956 HEALTHYWAY MEDICAL CLINICS 114069 3.96 2957 HEALTHYWAY MEDICAL CLINICS 114069 4.29 2958 HEALTHYWAY MEDICAL CLINICS II4069 6.60 2959 HEALTHYWAY MEDICAL CLINICS 114069 8.01 2960 HEALTHYWAY MEDICAL CLINICS lt4069 8.25 2961 HEALTHYWAY MEDICAL CLINICS tt4069 10.80 2962 HEALTHYWAY MEDICAL CLINICS 114069 12.96 2963 HEALTHYWAY MEDICAL CLINICS I14069 15.29 2964 HEALTHYWAY MEDICAL CLINICS 114069 I5.84 2965 HEALTHYWAY MEDICAL CLINICS 114069 16.96 2966 HEALTHYWAY MEDICAL CLINICS 114069 18.94 2967 HEALTHYWAY MEDICAL CLINICS 114069 I9.02 2968 HEALTHYWAY MEDICAL CLINICS 114069 31.78 2969 HEALTHYWAY MEDICAL CLINICS 114069 33.24 2970 HEALTHYWAY MEDICAL CLINICS Jt4069 33.51 2971 HEALTHYWAY MEDICAL CLINICS 114069 33.83 2972 HEALTHYWAY MEDICAL CLINICS 114069 62.06 2973 HEALTHYWAY MEDICAL CLINICS 114069 91.90 2974 HEALTHYWAY MEDICAL CLINICS 114069 121.39 2975 HEALTHYWAY MEDICAL CLINICS 114069 122.66 2976 HEALTHYWAY MEDICAL CLINICS 114069 181.Sl 2977 HEALTHYWAY MEDICAL CLINICS 114069 220.29 2978 HEALTHYWAY MEDICAL CLINICS 114069 260.34 2979 HEALTHYWAY MEDICAL CLINICS 114069 3.60 2980 HEALTHYWAY MEDICAL CLINICS 114069 3.60 298I HEALTHYWAY MEDICAL CLINICS 114069 I8.23 2982 IHI TURBO INT'L TRADE,INC. 1819 7,068.00 2997 INT'L HEAVY TRUCKS CENTER, INC. 0697 13,537.50 2998 INT'L HEAVY TRUCKS CENTER, INC. 0786 14,102.68 2999 INT'L HEAVY TRUCKS CENTER, INC. 0624 19,033.93

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 3000 INT'L HEAYY TRUCKS CENTER, INC. 0624 9,931.07 3001 INT'L HEAVY TRUCKS CENTER, INC. 0788 9,750.00 3002 INT'L HEAVY TRUCKS CENTER, INC. 0767 5,764.29 3004 JMS ENGINEERING SERVICES 1635 3005 J-PAC LOGISTICS, INC. 4222 936.00 3006 J-PAC LOGISTICS, INC. 4222 2,414.14 3007 J-PAC LOGISTICS, INC. 3022 LAZARD POWER CORP, 4222 540.00 3023 LAZARD POWER CORP. 540,00 3024 LAZARD POWER CORP, 0120 14,072.80 3025 LAZARD POWER CORP. 0120 11,602.40 3026 LAZARD POWER CORP. 0122 2,738.40 3027 LEADSTEEL FABRICATORS 0121 12,082.42 3028 LEADSTEEL FABRICATORS 0121 20,017.61 3036 LUNTIAN LANDSCAPING GENERAL SERVICES 595 5,184.00 593 3,996.00 3037 003409 1,101.96 3038 LUNTIAN LANDSCAPING GENERAL SERVICES 003409 1,209,11 3039 LUNTIAN LANDSCAPING GENERAL SERVICES 003423 1,082.14 3040 LUNTIAN LANDSCAPING GENERAL SERVICES 003423 1,101.96 3044 LUNTIAN LANDSCAPING GENERAL SERVICES 003423 1,209.11 3045 MAN AUTOMOTIVE CONCESSIONARIES CORP. 11969 257.14 3046 MAN AUTOMOTIVE CONCESSIONARIES CORP. 11969 257.14 3047 3048 MANILA ELECTRIC COMPANY 0000058184 2,022,095.11 3049 0000067268 4,849.53 3050 MANILA ELECTRIC COMPANY 0000067268 54,961.30 3066 0000067268 MANILA ELECTRIC COMPANY 0082371 101,840.05 3069 49,498,61 3070 MANILA ELECTRIC COMPANY AND 9944 3071 367.20 3072 MANILA WATER COMPANY 3073 8,253,60 3074 MER CHEMICAL LABORATORY 1,350.00 3075 SERVICES, INC. 101,119.88 3076 2,668.20 3077 MH POLY-ELECTROMECHS,INC. 2431 3078 MH POLY-ELECTROMECHS,INC. 2414 783.14 3079 MH POLY-ELECTROMECHS,INC. 2433 869.30 MHE-DEMAG PHILS. INC. 18727 965.58 MIROF RESOURCES, INC. 9731 694.35 MIROF RESOURCES, INC. 9731 694.35 MIROF RESOURCES, INC. 9731 621.12 MIROF RESOURCES, INC. 9731 869.30 MIROF RESOURCES, INC. 9731 MIROF RESOURCES, INC. 9731 MIROF RESOURCES, INC. 9731

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 3080 MIROF RESOURCES, INC. 9731 694.35 3081 MIROF RESOURCES, INC. 9839 873.88 3083 MMLDC FOUNDATION 14156 963.91 3084 MMLDC FOUNDATION 14156 963.92 3085 MMLDC FOUNDATION 14156 963,92 3086 MMLDC FOUNDATION 14156 963,92 3087 MMLDC FOUNDATION 14156 963,92 3088 MMLDC FOUNDATION 14156 963.92 3089 MMLDC FOUNDATION 14156 963.92 3090 MMLDC FOUNDATION 14156 1,927.85 3091 MMLDC FOUNDATION 14156 1,927.85 3092 MMLDC FOUNDATION 1,927.85 3093 MMLDC FOUNDATION 14156 1,927.85 3094 MMLDC FOUNDATION 14156 1,927.85 3095 MMLDC FOUNDATION 14156 2,891.77 3096 MMLDC FOUNDATION 14156 3,855.69 3097 MMLDC FOUNDATION 14156 3,855.69 3098 MMLDC FOUNDATION 3,855.69 3104 MSJC ELECTRICAL & CONST SUPPLY 14156 225.00 3105 NALCO PHILIPPINES, INC. 14156 17,092.04 3106 NALCO PHILIPPINES, INC. 1512 17,092,04 3107 NALCO PHILIPPINES, INC. 39683 17,092.04 3108 NALCO PHILIPPINES, INC. 39683 17,092.04 3109 NALCO PHILIPPINES, INC. 39683 17,092.04 3110 NEWTON ELECTRICAL EQUIP CO., INC. 39683 4,359.60 3111 NEWTON ELECTRICAL EQUIP CO., INC. 39683 3,435.60 3112 NEWTON ELECTRICAL EQUIP CO., INC. 4945 588.48 3113 NEWTON ELECTRICAL EQUIP CO., INC. 4945 1,440.00 3114 NEWTON ELECTRICAL EQUIP CO., INC. 4945 1,656.00 3115 NEWTON ELECTRICAL EQUIP CO., INC. 4984 1,656.00 3116 NEWTON ELECTRICAL EQUIP CO., INC. 4985 2,758.56 3117 NEWTON ELECTRICAL EQUIP CO., INC. 4985 2,195.04 3118 NMGRA LAW OFFICE 4985 600.00 3119 NMGRA LAW OFFICE 4985 600,00 3120 NMGRA LAW OFFICE 2337 600.00 3121 NMGRA LAW OFFICE 2337 600.00 3122 NMGRA LAW OFFICE 2337 600.00 3123 NMGRA LAW OFFICE 2337 300,00 3124 NMGRA LAW OFFICE 2440 1,200,00 3125 NMGRA LAW OFFICE 2440 3,600,00 3133 OSA Industries Phils., Inc, 2440 20,100.00 3192 PHIL. LONG DISTANCE TEL. CO. 2440 160.71 3193 PHIL. LONG DISTANCE TEL. CO. 2545 160.71 3194 PHIL. LONG DISTANCE TEL. CO. PKPOR000202571-615 160,71 3195 PHIL. LONG DISTANCE TEL. CO. PKPOR000202571-615 160.71 PKPOR000202571-615 PKPOR000202571-615

Decision Air Liquide Philippines, Inc. v. C/R CTA Case No. 8114 Page 100 of/49 3196 PHIL. LONG DISTANCE TEL CO. PKPOR000202~71-615 156.54 3197 PHIL. LONG DISTANCE TEL. CO. 160.91 3198 PHIL. LONG DISTANCE TEL. CO. PKPOR000202571�615 869.00 3199 PHIL. LONG DISTANCE TEL. CO. PKPOR000202571-615 151.09 3200 PHIL. LONG DISTANCE TEL. CO. PKPOR000202571-615 153,27 3201 PHIL. LONG DISTANCE TEL. CO. PKPOR000202571-615 151.09 3202 PHIL. LONG DISTANCE TEL. CO. PKPOR000202571-615 153,27 3203 PHIL. LONG DISTANCE TEL. CO, PKPOR000202571-615 164.17 3204 PHIL. LONG DISTANCE TEL. CO, PKPOR000202571-615 178,09 3205 PHIL. LONG DISTANCE TEL. CO, PKPOR000202571-615 349.65 3206 PHIL. LONG DISTANCE TEL. CO, PKPOR000202571-615 204.05 3207 PHIL. LONG DISTANCE TEL. CO, PKPOR000202571-615 605.86 3208 PHIL. LONG DISTANCE TEL. CO. PKPOR000202571-615 159.35 3209 PHIL. LONG DISTANCE TEL. CO. PKPOR000202571-615 896.19 3210 PHIL. LONG DISTANCE TEL. CO. PKPOR000202571-615 195.69 3211 PHIL. LONG DISTANCE TEL. CO. PKPOR000202571-615 168,02 3212 PHIL. LONG DISTANCE TEL. CO. PKPOR000202571-615 165.26 3213 PHIL. LONG DISTANCE TEL. CO. PKPOR000202571-615 325.71 3214 PHIL. LONG DISTANCE TEL. CO, PKPOR000202571-615 219.27 3215 PHIL. LONG DISTANCE TEL. CO, PKPOR000202571-615 170,59 3216 PHIL. LONG DISTANCE TEL. CO, PKPOR000202571-615 182.57 3217 PHIL. LONG DISTANCE TEL. CO. PKPOR000202571-615 151.09 3218 PHIL. LONG DISTANCE TEL. CO. PKPOR000202571-615 151.09 3219 PHIL. LONG DISTANCE TEL. CO, PKPOR000202571-615 434.88 3220 PI.UL. LONG DISTANCE TEL. CO, PKPOR000202571-615 1,127.58 3221 PHIL. LONG DISTANCE TEL. CO. PKPOR000202571-615 1,146.48 3222 PHIL. LONG DISTANCE TEL. CO. PKPOR000202571-615 3,216.24 3223 PHIL. LONG DISTANCE TEL. CO. PKPOR000202571-615 151.09 3224 PHIL. LONG DISTANCE TEL. CO, PKPOR000202571-615 151.09 3225 PHIL. LONG DISTANCE TEL. CO. PKPOR000202571-615 161.45 3226 PHIL. LONG DISTANCE TEL. CO. PKPOR000202571-615 3,000,00 3227 PHIL. LONG DISTANCE TEL. CO. PKPOR000202571-615 960.00 3228 PHIL. LONG DISTANCE TEL. CO. PKPOR000202571-615 157.09 3229 PHIL. LONG DISTANCE TEL. CO. PKPOR000202571-615 960,00 3230 PHIL. LONG DISTANCE TEL. CO. PKPOR000202571-615 157,09 3231 PHIL. LONG DISTANCE TEL. CO, PKPOR000202571-615 275.87 3232 PHIL. LONG DISTANCE TEL. CO. PKPOR000202571-615 178,09 3233 PHIL. LONG DISTANCE TEL. CO, PKPOR000202571-615 157.09 3234 PHIL. LONG DISTANCE TEL. CO. PKPOR000202571-615 28.78 3235 PHILIPPINE FORKLIFT CENTER, INC. PKPOR000202571-615 266,79 3237 PHIL INT'L INSURANCE BROKERS INC. 29006 91.26 3238 PHIL INT'L INSURANCE BROKERS INC. 33746 77.28 3239 PHIL INT'L INSURANCE BROKERS INC. 33746 1,544.40 3240 PHIL INT'L INSURANCE BROKERS INC. 33746 79,817.91 3241 PHIL INT'L INSURANCE BROKERS INC. 33782 60,362.94 33782

Decision Air Liquide Philippines, Inc. v. CJR CTA Case No. 8114 Page 101 of/49 3263 PILSTAT ENTERPRISES CORP. .580 28,748.30 3266 PROSERV COMMUNICATIONS SYS 8727 102.86 3267 R.C. AVILES ENG'G & MOTOR WORKS 3139 3268 R.C. AVILES ENG'G & MOTOR WORKS 3139 8,280.00 3269 R.C. AVILES ENG'G & MOTOR WORKS 3139 5,914.29 3270 R.C. AVILES ENG'G & MOTOR WORKS 3153 3,647.14 3271 R.C. AVILES ENG'G & MOTOR WORKS 3170 1,348.20 3272 R.C. AVILES ENG'G & MOTOR WORKS 3160 3,218.46 3273 R.C. AVILES ENG'G & MOTOR WORKS 3160 5,141.89 3274 R.C. AVILES ENG'G & MOTOR WORKS 3160 10,553.52 3275 RAYMAC, INC. 2781 3276 RA YMAC, INC. 2984 375.00 3277 RA YMAC, INC. 2984 23,103.00 3278 ROPEN ENGINEERING & SUPPLIES 907 32,142.86 3279 ROPEN ENGINEERING & SUPPLIES 907 4,851.00 3280 ROPEN ENGINEERING & SUPPLIES 907 3281 ROPEN ENGINEERING & SUPPLIES 952 368.95 3282 ROPEN ENGINEERING & SUPPLIES 954 392.14 3283 ROPEN ENGINEERING & SUPPLIES 912 1,120.71 3284 ROPEN ENGINEERING & SUPPLIES 912 30,917.54 3285 ROPEN ENGINEERING & SUPPLIES 912 20,611.69 3286 ROPEN ENGINEERING & SUPPLIES 955 719.68 3287 ROPEN ENGINEERING & SUPPLIES 955 548.57 3288 ROPEN ENGINEERING & SUPPLIES 955 834.16 3289 ROPEN ENGINEERING & SUPPLIES 955 2,925.81 3351 SKF PHILIPPINES INC. 52510 2,371.13 3352 SKF PHILIPPINES INC. 52517 128.57 3353 SKF PHILIPPINES INC. .52517 366.21 3354 SMART BROADBAND INC. 0012 3,960.00 3355 SMART COMMUNICATION, INC. 786805 3,234.00 3356 SMART COMMUNICATION, INC. 786805 3,960.00 3357 SMART COMMUNICATION, INC. 786805 1,111.50 3358 SMART COMMUNICATION, INC, 786805 361.54 3359 SMART COMMUNICATION, INC, 786805 192.86 3360 SMART COMMUNICATION, INC. 786805 187.86 3361 SMART COMMUNICATION, INC. 786805 260.87 3362 SMART COMMUNICATION, INC, 786805 128.55 3363 SMART COMMUNICATION, INC, 786805 124.21 3364 SMART COMMUNICATION, INC. 786805 133.74 3365 SMART COMMUNICATION, INC. 786805 351.57 3366 SMART COMMUNICATION, INC. 786805 375.00 3367 SMART COMMUNICATION, INC, 786805 452.95 3368 SMART COMMUNICATION, INC. 786805 387.79 3369 SMART COMMUNICATION, INC. 786805 366.54 3370 SMART COMMUNICATION, INC. 786805 85.71 562.30 589.60 139.14

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 3375 SUPERIOR GAS & EQUIP. CO., INC. 42926 1,076.40 3376 SUPERIOR GAS & EQUIP. CO., INC. 42926 589.29 3379 TERESA & SONS INCORPORATED 11147 519.65 3380 TNT EXPRESS WORLDWIDE (PHILS.) INC. 495888 791.63 3381 TNT EXPRESS WORLDWIDE (PHILS.) INC. 495888 1,351.11 3382 TNT EXPRESS WORLDWIDE (PHILS.) INC. 495980 104.40 3383 TNT EXPRESS WORLDWIDE (PHILS.) INC. 495980 263.47 3384 TNT EXPRESS WORLDWIDE (PHILS.) INC. 495980 676.66 3385 TNT EXPRESS WORLDWIDE (PHILS.) INC. 496085 53.89 3386 TNT EXPRESS WORLDWIDE (PHILS.) INC. 496085 53.89 3387 TNT EXPRESS WORLDWIDE (PHILS.) INC. 496085 182.98 3388 TNT EXPRESS WORLDWIDE (PHILS.) INC. 496085 150.88 3389 TNT EXPRESS WORLDWIDE (PHILS.) INC. 496085 1,615.44 3407 TRIPLE A TECHNOLOGY SPECIALIST, INC. 119 81,900,89 3408 TRIPLE A TECHNOLOGY SPECIALIST, INC. 119 48,600.00 3410 TRI-Q RESPONSIBLE SERVICES INC. 13452 468,08 3411 TRI-Q RESPONSIBLE SERVICES INC. 13452 570.36 3412 TRI-Q RESPONSIBLE SERVICES INC. 13452 777.15 3413 TRI-Q RESPONSIBLE SERVICES INC. 13452 820.63 3414 TRI-Q RESPONSIBLE SERVICES INC. 13452 960.66 3415 TRI-Q RESPONSIBLE SERVICES INC. 13452 972.32 3416 TRI-Q RESPONSIBLE SERVICES INC. 13452 994.57 3417 TRI-Q RESPONSIBLE SERVICES INC. 13452 1,143.69 3418 TRI-Q RESPONSIBLE SERVICES INC. 13452 1,214.46 3419 TRI-Q RESPONSIBLE SERVICES INC. 13452 1,585. 75 3420 TRI-Q RESPONSIBLE SERVICES INC. 13452 1,729.97 3421 TRI-Q RESPONSIBLE SERVICES INC. 13452 2,305,85 3422 TRI-Q RESPONSIBLE SERVICES INC. 13452 2,701.05 3423 TRI-Q RESPONSIBLE SERVICES INC. 13510 716.69 3424 TRI-Q RESPONSIBLE SERVICES INC. 13510 878.78 3425 TRI-Q RESPONSIBLE SERVICES INC. 13510 917.25 3426 TRI-Q RESPONSIBLE SERVICES INC. 13510 956.07 3427 TRI-Q RESPONSIBLE SERVICES INC. 13510 1,050.06 3428 TRI-Q RESPONSIBLE SERVICES INC. 13510 1,128.00

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 Page 103 ofl49 3429 TRI-Q RESPONSIBLE SERVICES INC. 13510 1,167.51 3430 1,216.76 3431 TRI-Q RESPONSIBLE SERVICES INC. 13510 1,222.56 3432 1,720.46 3433 TRI-Q RESPONSIBLE SERVICES INC. 13510 1,785.82 3434 1,814.36 3435 TRI-Q RESPONSIBLE SERVICES INC. 13510 2,308.09 3437 1,980.00 3438 TRI-Q RESPONSIBLE SERVICES INC. 13510 3439 717.86 3440 TRI-Q RESPONSIBLE SERVICES INC. 13510 1,862.46 3444 2,253.66 3445 TRI-Q RESPONSIBLE SERVICES INC. 13510 3446 79.75 3447 TSTC CORPORATION 0610 79.75 3448 127.34 3457 U-BIX CORPORATION 250682 164.52 3458 167.84 3459 U-BIX CORPORATION 250682 128.57 3461 128.57 U-BIX CORPORATION 250682 128.57 3462 1,285.71 UPS-OELBROS INT'L EXPRESS LTO. 68879 3463 642.86 UPS-OELBROS INT'L EXPRESS LTO. 68879 3464 1,285.71 UPS-OELBROS INT'L EXPRESS LTO. 68879 3465 802.78 UPS-OELBROS INT'L EXPRESS LTO. 68879 3467 646.69 UPS-OELBROS INT'L EXPRESS LTO. 72159 3468 5,357.14 V.E.C. V GENERAL SERVICES 0259 3469 12,053.57 V.E.C.V GENERAL SERVICES 0279 3470 5,357.14 V.E.C.V GENERAL SERVICES 0278 AUGUST 12,053.57 3477 VEOLIA WATER SOLUTIONS & TECH 2854 3486 (PHILS.),INC. 482.15 3487 20.40 3488 VEOLIA WATER SOLUTIONS & TECH 2854 8.10 3489 (PHILS.),INC. 474.60 3490 474.60 3491 VEOLIA WATER SOLUTIONS & TECH 2826 1,110.60 3492 (PHILS.),INC. 630.60 54.00 VESPER MANPOWER & CONSULTANCY 0087 SERVICES VESPER MANPOWER & CONSULTANCY 0087 SERVICES YOLKS INVESTIGATION & PROTECTION 2140 SERVICES, INC. VOLKS INVESTIGATION & PROTECTION 2140 SERVICES, INC. YOLKS INVESTIGATION & PROTECTION 2140 SERVICES, INC. YOLKS INVESTIGATION & PROTECTION 2140 SERVICES, INC. 2171 FLORAL CREATIONS 1828 AIRFREIGHT 2100, INC. 1203816 AIRFREIGHT 2100, INC. 1207011 AIRFREIGHT 2100, INC. 1198982 AIRFREIGHT 2100, INC. 1198982 AIRFREIGHT 2100, INC. 1198982 AIRFREIGHT 2100, INC. 1198982 AIRFREIGHT 2100, INC. 1198980

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 3493 AIRFREIGHT 2100,1NC. 1198980 1,367.40 3494 1204362 54.00 3495 AIRFREIGHT 2100, INC. 1204362 408.00 3496 1198981 896.00 3499 AIRFREIGHT 2100,INC. 1198981 144.00 3510 1198979 3517 AIRFREIGHT 2100, INC. 1215 4,452.00 3519 4,714.29 AIRFREIGHT 2100, INC. AIR 18495 1,639.29 3522 3529 AIRFREIGHT 2100, INC. 14,797.44 3530 120.00 3531 ALL ASIA INDUSTRIAL & DEVT CORP. 759.00 3532 761.01 3533 APO REFRIGERATION AND 300.00 3534 396.00 3535 CONDITIONING SUPPLY 3536 4,281.00 3537 ASEA BROWN DOVER I INC. 26982 120.00 3538 CA LOGISTICS CORPORATION 0377 708.26 3539 CA LOGISTICS CORPORATION 0377 759.00 3540 CA LOGISTICS CORPORATION 0377 356.00 3541 CA LOGISTICS CORPORATION 0377 120.00 3542 CA LOGISTICS CORPORATION 0377 708.64 3543 CA LOGISTICS CORPORATION 0377 759.00 3544 CA LOGISTICS CORPORATION 0377 231.00 3545 CA LOGISTICS CORPORATION 0377 120.00 3546 CA LOGISTICS CORPORATION 0377 756.88 3547 CA LOGISTICS CORPORATION 0377 759.00 3548 CA LOGISTICS CORPORATION 0377 120.00 3549 CA LOGISTICS CORPORATION 0377 690.55 3550 CA LOGISTICS CORPORATION 0377 759.00 35..'\1 CA LOGISTICS CORPORATION 0377 120.00 3552 CA LOGISTICS CORPORATION 0377 759.00 3553 CA LOGISTICS CORPORATION 0377 764.19 3554 CA LOGISTICS CORPORATION 0377 120.00 3555 CA LOGISTICS CORPORATION 0377 698.68 3556 CA LOGISTICS CORPORATION 0377 759.00 3557 CA LOGISTICS CORPORATION 0377 120.00 3558 CA LOGISTICS CORPORATION 0377 711.84 3559 CA LOGISTICS CORPORATION 0377 759.00 3560 CA LOGISTICS CORPORATION 0377 300.00 H61 CA LOGISTICS CORPORATION 0377 324.00 3562 CA LOGISTICS CORPORATION 0377 3563 CA LOGISTICS CORPORATION 0377 3,452.00 3564 CA LOGISTICS CORPORATION 0377 120.00 CA LOGISTICS CORPORATION 0377 759.00 CA LOGISTICS CORPORATION 0377 771.92 CA LOGISTICS CORPORATION 0377 CA LOGISTICS CORPORATION 0377 8,766.00 CA LOGISTICS CORPORATION 0377 CA LOGISTICS CORPORATION 0377 CA LOGISTICS CORPORATION 0377 CA LOGISTICS CORPORATION 0377 CA LOGISTICS CORPORATION 0377

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8Il4 3565 CA lOGISTICS CORPORATION 0377 120.00 745.35 3566 CA LOGISTICS CORPORATION 0377 759.00 643.00 3567 CA LOGISTICS CORPORATION 0377 120.00 759.00 3568 CA LOGISTICS CORPORATION 0377 768.92 120.00 3569 CA LOGISTICS CORPORATION 0379 717.93 759,00 3570 CA LOGISTICS CORPORATION 0379 120.00 759.00 3571 CA LOGISTICS CORPORATION 0379 763,70 8,116,00 3572 CA lOGISTICS CORPORATION 0379 120.00 759.00 3573 CA lOGISTICS CORPORATION 0379 778.82 120.00 3574 CA LOGISTICS CORPORATION 0379 661.29 759.00 3575 CA lOGISTICS CORPORATION 0379 120.00 710.02 3576 CA LOGISTICS CORPORATION 0379 759.00 9,400,00 3577 CA LOGISTICS CORPORATION 0379 120,00 705.95 3578 CA LOGISTICS CORPORATION 0379 759,00 7,019.00 3579 CA LOGISTICS CORPORATION 0379 120.00 749.53 3580 CA LOGISTICS CORPORATION 0379 759.00 84.00 3581 CA LOGISTICS CORPORATION 0379 120.00 759.00 3582 CA LOGISTICS CORPORATION 0379 84.00 540.00 3583 CA lOGISTICS CORPORATION 0379 1,518.00 84.00 3584 CA LOGISTICS CORPORATION 0379 759.00 1,140,00 3585 CA LOGISTICS CORPORATION 0379 120.00 728.17 3586 CA LOGISTICS CORPORATION 0379 759.00 1,900,00 3587 CA LOGISTICS CORPORATION 0379 84.00 3588 CA LOGISTICS CORPORATION 0379 3589 CA LOGISTICS CORPORATION 0379 3590 CA LOGISTICS CORPORATION 0379 3591 CA LOGISTICS CORPORATION 0379 3592 CA LOGISTICS CORPORATION 0379 3593 CA LOGISTICS CORPORATION 0379 3594 CA LOGISTICS CORPORATION 0379 3595 CA LOGISTICS CORPORATION 0379 3596 CA LOGISTICS CORPORATION 0379 3597 CA LOGISTICS CORPORATION 0379 3598 CA LOGISTICS CORPORATION 0379 3599 CA LOGISTICS CORPORATION 0379 3600 CA LOGISTICS CORPORATION 0379 3601 CA LOGISTICS CORPORATION 0379 3602 CA LOGISTICS CORPORATION 0379 3603 CA LOGISTICS CORPORATION 0379 3604 CA LOGISTICS CORPORATION 0379 3605 CA LOGISTICS CORPORATION 0379 3606 CA LOGISTICS CORPORATION 0379 3607 CA LOGISTICS CORPORATION 0379 3608 CA LOGISTICS CORPORATION 0379 3609 CA LOGISTICS CORPORATION 0379

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8II4 3610 CA LOGISTICS CORPORATION 0379 120.00 3611 CA LOGISTICS CORPORATION 0379 759.00 3612 CA LOGISTICS CORPORATION 0379 120.00 3613 CA LOGISTICS CORPORATION 0379 695,93 3614 CA LOGISTICS CORPORATION 0379 759.00 3615 CA LOGISTICS CORPORATION 0379 120.00 3616 CA LOGISTICS CORPORATION 0379 738.62 3617 CA LOGISTICS CORPORATION 0379 759.00 3618 CA LOGISTICS CORPORATION 0379 120.00 3619 CA LOGISTICS CORPORATION 0379 756.65 3620 CA LOGISTICS CORPORATION 0379 759.00 3621 CA LOGISTICS CORPORATION 0379 44.00 3622 CA LOGISTICS CORPORATION 1017 120.00 3623 CA LOGISTICS CORPORATION 1017 705.18 3624 CA LOGISTICS CORPORATION 1017 759.00 3625 CA LOGISTICS CORPORATION 1017 3626 CA LOGISTICS CORPORATION 1017 60,00 3627 CA LOGISTICS CORPORATION 1017 759.00 3628 CA LOGISTICS CORPORATION 1017 774.06 3629 CA LOGISTICS CORPORATION 1017 3630 CA LOGISTICS CORPORATION 1017 84.00 3631 CA LOGISTICS CORPORATION 1017 360,00 3632 CA LOGISTICS CORPORATION 1017 759.00 3633 CA LOGISTICS CORPORATION 1017 120,00 3634 CA LOGISTICS CORPORATION 1017 759.00 3635 CA LOGISTICS CORPORATION 1017 791.63 3636 CA LOGISTICS CORPORATION 1017 120.00 3637 CA LOGISTICS CORPORATION 1017 722.26 3638 CALOY GONZALES PAINT & AUTO SHOP, INC. 6282 759.00 567,00 3639 CALOY GONZALES PAINT & AUTO SHOP, INC. 6282 160.71 3640 CALOY GONZALES PAINT & AUTO SHOP, INC. 6282 283,93 3641 CALOY GONZALES PAINT & AUTO SHOP, INC. 6282 803.57 3642 CALOY GONZALES PAINT & AUTO SHOP, INC. 6282 356.79 3643 CALOY GONZALES PAINT & AUTO SHOP, INC. 6282 69.64 3644 CALOY GONZALES PAINT & AUTO SHOP, INC. 6982 101.79 3647 CARRY�ALL INT'L FORWARDERS INC. 5025 1,255.71 3648 CARRY�ALL INT'L FORWARDERS INC. 5025 3649 CARRY-ALL INT'L FORWARDERS INC. 5025 4,553.57 3650 CARRY-ALL JNT'L FORWARDERS INC. 5025 10,446.43 (589.29) (130.49)

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8114 3651 CARRY�ALL INT'L FORWARDERS INC. 5025 589.29 3652 CARRY-ALL INT'L FORWARDERS INC. 5025 8,401.53 3653 CARRY-ALL INT'L FORWARDERS INC. 5025 10,477.04 3654 CARRY-ALL INT'L FORWARDERS INC. 5025 (1,017.86) 3655 CARRY-ALL INT'L FORWARDERS INC. 5025 1,017.86 3656 CARRY-ALL INT'L FORWARDERS INC. 5025 6,444.26 3657 CARRY-ALL INT'L FORWARDERS INC. 5025 (589.29) 3658 CARRY-ALL INT'L FORWARDERS INC. 5025 3659 CARRY-ALL INT'L FORWARDERS INC. 5025 589.29 3660 CARRY-ALL INT'L FORWARDERS INC. 5025 13,495.10 3661 CARRY-ALL INT'L FORWARDERS INC. 5025 (2,400.00) 3662 CARRY-ALL INT'L FORWARDERS INC. 4838 2,035.71 3663 CARRY-ALL INT'L FORWARDERS INC. 4838 ll,839.29 3664 CARRY-ALL INT'L FORWARDERS INC. 4838 4,071.43 3665 CARRY-ALL INT'L FORWARDERS INC. 4838 10,446.43 3666 CARRY-ALL INT'L FORWARDERS INC. 4838 3667 CARRY�ALL INT'L FORWARDERS INC. 4838 24.87 3668 CARRY-ALL INT'L FORWARDERS INC. 4838 11,142.86 3669 CARRY-ALL INT'L FORWARDERS INC. 4838 3670 CARRY-ALL INT'L FORWARDERS INC. 4838 99.49 3671 CARRY-ALL INT'L FORWARDERS INC. 4838 1,200.00 3672 CARRY-ALL INT'L FORWARDERS INC. 4838 10,446.43 3673 CARRY-ALL INT'L FORWARDERS INC. 4838 3674 CARRY-ALL INT'L FORWARDERS INC. 4838 880.49 3675 CARRY-ALL INT'L FORWARDERS INC. 4838 11,142.86 3676 CARRY-ALL INT'L FORWARDERS INC. 4838 3677 CARRY-ALL INT'L FORWARDERS INC. 4838 577.04 3678 CARRY-ALL INT'L FORWARDERS INC. 4838 1,500.00 3679 CARRY-ALL INT'L FORWARDERS INC. 4838 12,214.29 3680 CARRY-ALL INT'L FORWARDERS INC. 5104 33,428.57 3681 CARRY-ALL INT'L FORWARDERS INC. 5104 3682 CARRY-ALL INT'L FORWARDERS INC. 5104 857.14 3683 CARRY-ALL INT'L FORWARDERS INC. 5104 4,875.00 3684 CARRY-ALL INT'L FORWARDERS INC. 5104 8,357.14 3685 CARRY-ALL INT'L FORWARDERS INC. 4837 2,394.00 3686 CARRY-ALL INT'L FORWARDERS INC. 4837 3687 CARRY-ALL INT'L FORWARDERS INC. 4837 120.00 3688 CARRY�ALL INT'L FORWARDERS INC. 4837 1,392.86 3689 CARRY-ALL INT'L FORWARDERS INC. 4837 3690 CARRY-ALL INT'L FORWARDERS INC. 4837 120.00 3691 CARRY-ALL INT'L FORWARDERS INC. 4837 696.43 3692 CARRY-ALL INT'L FORWARDERS INC. 4837 1,392,86 3693 CARRY-ALL INT'L FORWARDERS INC. 4837 4,821.43 3694 CARRY-ALL INT'L FORWARDERS INC. 4837 260.97 3695 CARRY-ALL INT'L FORWARDERS INC. 4837 1,017.86 4,178.57 9,428.57 (2,785.71) 2,785.71 441.96 3,053.57 5,571.43 7,071.43

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8114 Page 108 ofl49 3696 CARRY-ALL INT'L FORWARDERS INC. 4837 (.5,571.43) 3697 CARRY-ALL INT'L FORWARDERS INC. 4837 5,571.43 3698 CARRY-ALL INT'L FORWARDERS INC. 4837 950.89 3699 CARRY-ALL INT'L FORWARDERS INC. 4837 11,196.43 3700 CARRY-ALL INT'L FORWARDERS INC. 4837 (420.92) 3701 CARRY-ALL INT'L FORWARDERS INC. 4837 1,017.86 3702 CARRY-ALL INT'L FORWARDERS INC. 4837 1,392.86 3703 CARRY-ALL INT'L FORWARDERS INC. 4837 8,839.29 3704 CARRY-ALL INT'L FORWARDERS INC. 4837 3705 CARRY-ALL INT'L FORWARDERS INC. 4837 (1,392.86) 3706 CARRY-ALL INT'L FORWARDERS INC. 4837 1,392.86 3707 CARRY-ALL INT'L FORWARDERS INC. 4837 31.23 3708 CARRY-ALL INT'L FORWARDERS INC. 5120 10,928.57 3709 CARRY-ALL INT'L FORWARDERS INC. 5120 2,508.00 3710 CARRY-ALL INT'L FORWARDERS INC. 5120 2,400,00 3711 CARRY-ALL INT'L FORWARDERS INC. 5120 3712 CARRY-ALL INT'L FORWARDERS INC. 5120 15,321.43 3713 CARRY-ALL INT'L FORWARDERS INC. 5120 13,928.57 3714 CARRY-ALL INT'L FORWARDERS INC. 5120 13,928.57 3715 CARRY-ALL INT'L FORWARDERS INC. 5120 3716 CARRY-ALL INT'L FORWARDERS INC. 5120 99.49 3717 CARRY-ALL INT'L FORWARDERS INC. 5120 2,035.71 3718 CARRY-ALL INT'L FORWARDERS INC. 5120 11,142.86 3719 CARRY-ALL INT'L FORWARDERS INC. 5120 1,200.00 3720 CARRY-ALL INT'L FORWARDERS INC. 5120 1,500.00 3721 CARRY-ALL INT'L FORWARDERS INC. 5120 4,071.43 3722 CARRY-ALL INT'L FORWARDERS INC. 5120 11,142.86 3723 CARRY-ALL INT'L FORWARDERS INC. 5120 1,497.32 3724 CARRY-ALL INT'L FORWARDERS INC. 5120 2,035,71 3725 CARRY-ALL INT'L FORWARDERS INC. 5120 3,000,00 3726 CARRY-ALL INT'L FORWARDERS INC. 5120 26,464.29 3727 CARRY-ALL INT'L FORWARDERS INC. 5120 2,089.29 3733 CLAVERIA CONSTRUCTION CO. 0273 2,785.71 3734 CLAVERIA CONSTRUCTION CO, 0273 1,938.00 373.5 CLAVERIA CONSTRUCTION CO. 0273 2,280.00 3736 CLAVERIA CONSTRUCTION CO. 0269 2,116.07 3737 CLAVERIA CONSTRUCTION CO. 0270 2,116.07 3738 CLAVERIA CONSTRUCTION CO. 0268 3,497.14 3739 CLAVERIA CONSTRUCTION CO, 0283 26,517.86 3743 DHL EXPRESS (PHILS) CORP. 1180451 36,428.57 3744 DHL EXPRESS (PHILS) CORP. 1180451 3,937.50 3745 DHL EXPRESS (PHILS) CORP. 1180451 3,937,50 3746 DHL EXPRESS (PHILS) CORP. 1180451 3747 DHL EXPRESS (PHILS) CORP. 1180451 3.60 3748 DHL EXPRESS (PHILS) CORP. 1180451 30,00 4.80 54.54 4,80 30.00

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 3749 DHL EXPRESS (PHILS) CORP. 1180451 7,917.00 3750 OHL EXPRESS (PHILS) CORP. ll80451 4.80 3751 DHL EXPRESS (PHILS) CORP. 1180451 3752 DHL EXPRESS (PHILS) CORP. 1180451 157.89 3753 DHL EXPRESS (PHILS) CORP. 1180451 699.84 3754 DHL EXPRESS (PHILS) CORP. 1180451 5,525.59 3755 DHL EXPRESS (PHILS) CORP. 1180451 843.05 3756 DHL EXPRESS (PHILS) CORP. 1180350 850.03 3757 DHL EXPRESS {PHILS) CORP. 1180350 3758 DHL EXPRESS {PHILS) CORP. 1180350 3.60 3759 DHL EXPRESS (PHILS) CORP. 1180350 30.00 3760 DHL EXPRESS {PHILS) CORP. 1180350 3761 DHL EXPRESS (PHILS) CORP. 1180350 4.80 3762 DHL EXPRESS {PHILS) CORP. 1180350 30.00 3763 DHL EXPRESS {PHILS) CORP. 1180350 7,782.00 3764 DHL EXPRESS (PHILS) CORP. 1180350 30.00 3765 DHL EXPRESS {PHILS) CORP. 1180350 52.86 3766 DHL EXPRESS {PHILS) CORP. 1180350 353.00 3767 DHL EXPRESS (PHILS) CORP. 1180350 3788 F-OCW ENTERPRISES 0029 4.80 3892 HEALTHYWAY MEDICAL CLINICS 114144 30.00 3893 HEALTHYWAY MEDICAL CLINICS 114144 4,579.00 3894 HEALTHYWAY MEDICAL CLINICS 114144 363.63 3895 HEALTHYWAY MEDICAL CLINICS 114144 1,183.93 3896 HEALTHYWAY MEDICAL CLINICS 114144 26.21 3897 HEALTHYWAY MEDICAL CLINICS 114144 104.71 3898 HEALTHVWAY MEDICAL CLINICS 114144 3.60 3899 HEALTHVWAY MEDICAL CLINICS 114144 3900 HEALTHVWAY MEDICAL CLINICS 114144 3.96 3901 HEALTHYWAY MEDICAL CLINICS 114144 3.96 3902 HEALTHYWAV MEDICAL CLINICS 114144 3.96 3903 HEALTHVWAY MEDICAL CLINICS 114144 3,96 3904 HEALTHYWAY MEDICAL CLINICS 114144 3.96 3905 HEALTHYWAY MEDICAL CLINICS 114144 3.96 3906 HEALTHVWAY MEDICAL CLINICS 114144 7.20 3907 HEALTHVWAY MEDICAL CLINICS 114144 7.34 3908 HEALTHVWAY MEDICAL CLINICS 114144 7.92 3909 HEALTHYWAY MEDICAL CLINICS 114144 7.92 3910 HEALTHVWAY MEDICAL CLINICS ll4144 7.92 3911 HEALTHYWAY MEDICAL CLINICS 114144 7.92 3912 HEALTHYWAY MEDICAL CLINICS 114144 7.92 3913 HEALTHYWAY MEDICAL CLINICS 114144 7.92 3914 HEALTHYWAV MEDICAL CLINICS 114144 11.81 3915 HEALTHYWAY MEDICAL CLINICS 114144 13.68 3916 HEALTHYWAY MEDICAL CLINICS 114144 14.04 15.52 15.84 15.89 17.29 19.26

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8!14 Page l!Oofl49 3917 HEALTHYWAY MEDICAL CLINICS 114144 21.09 3918 HEALTHYWAY MEDICAL CLINICS 114144 3919 HEALTHYWAY MEDICAL CLINICS 114144 2~i.~9 3920 HEALTHYWAY MEDICAL CLINICS 114144 3921 HEALTHYWAY MEDICAL CLINICS 114144 27.98 3922 HEALTHYWAY MEDICAL CLINICS 114144 29.16 3923 HEALTHYWAY MEDICAL CLINICS 114144 29.52 3924 HEALTHYWAY MEDICAL CLINICS 114144 32.69 3925 HEALTHYWAY MEDICAL CLINICS 114144 33.48 3926 HEALTHYWAY MEDICAL CLINICS 114144 41.90 3927 HEALTHYWAY MEDICAL CLINICS 114144 50.11 3928 HEALTHYWAY MEDICAL CLINICS 114144 60.55 3929 HEALTHVWAY MEDICAL CLINICS 114144 66.03 3930 HEALTHYWAY MEDICAL CLINICS 114144 70.42 3931 HEALTHYWAY MEDICAL CLINICS 114144 75.02 3932 HEALTHYWAY MEDICAL CLINICS 114144 195.51 3933 HEALTHYWAY MEDICAL CLINICS 114144 212.33 3934 HEALTHYWAY MEDICAL CLINICS 114144 228.00 3935 HEALTHYWAY MEDICAL CLINICS 114144 239.05 3936 HEALTHYWAY MEDICAL CLINICS 114144 274.39 3937 HEALTHYWA\' MEDICAL CLINICS 114144 783,27 3938 HEALTHYWAY MEDICAL CLINICS 114144 1,013.74 3939 HEALTHYWAY MEDICAL CLINICS 114144 1,143.42 3940 HEALTHYWAY MEDICAL CLINICS 114144 3,60 3941 HEALTHYWAY MEDICAL CLINICS 114144 3,60 3942 HEALTHYWAY MEDICAL CLINICS 114144 3.96 3943 HEALTHYWAY MEDICAL CLINICS 114144 4.91 3944 HEALTHYWAY MEDICAL CLINICS 114144 5,62 3945 HEALTHYWAY MEDICAL CLINICS 114144 7.20 3946 HEALTHYWAY MEDICAL CLINICS 114144 7.92 3947 HEALTHYWAY MEDICAL CLINICS 114144 8.50 3948 HEALTHYWAY MEDICAL CLINICS 114144 I 1.16 3949 HEALTHVWAY MEDICAL CLINICS 114144 13,89 3950 HEALTHYWAY MEDICAL CLINICS 114144 14.25 3951 HEALTHVWAY MEDICAL CLINICS 114144 14.77 3952 HEALTHYWAY MEDICAL CLINICS 114144 15.26 3953 HEALTHYWAY MEDICAL CLINICS 114144 18.54 3954 HEALTHVWAY MEDICAL CLINICS 114144 20.09 3955 HEALTHYWAY MEDICAL CLINICS 114144 22.28 3956 HEALTHYWAY MEDICAL CLINICS ll4144 22.33 3957 HEALTHYWAY MEDICAL CLINICS 114144 22.94 3958 HEALTHVWAY MEDICAL CLINICS 114144 24.19 3959 HEALTHYWAY MEDICAL CLINICS 114144 27.09 3960 HEALTHYWAY MEDICAL CLINICS 114144 30.37 3961 HEALTHYWAY MEDICAL CLINICS 114144 30.70 33.41 35.28

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8114 Page Ill of 149 3962 HEALTHYWAY MEDICAL CLINICS 114144 38.74 3963 HEALTHYWAY MEDICAL CLINICS Ll4144 41.85 3964 HEALTHYWAY MEDICAL CLINICS 114144 63.49 3965 HEALTHYWAY MEDICAL CLINICS 114144 64.44 3966 HEALTHYWAY MEDICAL CLINICS 114144 71.87 3967 HEALTHYWAY MEDICAL CLINICS 114144 89.05 3968 HEALTHYWAY MEDICAL CLINICS 114144 91.58 3969 HEALTHYWAY MEDICAL CLINICS 114144 109.89 3970 HEALTHYWAY MEDICAL CLINICS 114144 131.90 3971 HEALTHYWAY MEDICAL CLINICS 114144 144.55 3972 HEALTHYWAY MEDICAL CLINICS 114144 182.89 3973 HEALTHYWAY MEDICAL CLINICS 114144 246.12 3974 HEALTHYWAY MEDICAL CLINICS 114144 253.44 3975 HEALTIIYWAY MEDICAL CLINICS 114144 274.32 3976 HEALTHYWAY MEDICAL CLINICS 114144 313.35 3977 HEALTHYWAY MEDICAL CLINICS 114144 444.27 3978 HEALTHYWAY MEDICAL CLINICS 114144 722.48 3979 HEALTHYWAY MEDICAL CLINICS 114144 20.16 3980 HEALTHYWAY MEDICAL CLINICS 114144 79.86 3988 HUMANTEKINCORPORATED 0749 2,808.00 3989 HUMANTEKINCORPORATED 0749 4,118.40 3990 INT'L HEAVY TRUCKS CENTER, INC. 0786 6,357.86 3991 INT'L HEAVY TRUCKS CENTER, INC. 0788 14,124.11 3992 INT'L HEAVY TRUCKS CENTER, INC. 0904 10,627.50 3993 INT'L HEAVY TRUCKS CENTER, INC. 0789 9,160.71 3994 INT'L HEAVY TRUCKS CENTER, INC. 0624 6,717.86 3995 INT'L HEAVY TRUCKS CENTER, INC. 0624 6,616.07 3996 INT'L HEAVY TRUCKS CENTER, INC. 0624 11,776.61 3997 INT'L HEAVY TRUCKS CENTER, INC. 0624 7,500.00 3998 INT'L HEAVY TRUCKS CENTER, INC. 0786 (334.29) 4000 J.PAC LOGISTICS, INC. 4224 1,080.00 4001 J.PAC LOGISTICS, INC. 4224 540.00 4002 J-PAC LOGISTICS, INC. 4224 1,080.00 4003 J�PAC LOGISTICS, INC. 4224 1,080.00 4004 J-PAC LOGISTICS, INC. 4224 540.00 4005 J�PAC LOGISTICS, INC. 4224 540.00 4006 J-PAC LOGISTICS, INC. 4224 1,080.00 4007 J�PAC LOGISTICS, INC. 4224 540.00 4008 J�PAC LOGISTICS, INC. 4224 1,080.00 4009 J-PAC LOGISTICS, INC. 4224 540.00 4010 J-PAC LOGISTICS, INC. 4224 1,080.00 4011 J-PAC LOGISTICS, INC. 4224 540.00 4012 J-PAC LOGISTICS, INC. 4224 1,080.00 4013 J-PAC LOGISTICS, INC. 4224 540.00 4014 J-PAC LOGISTICS, INC. 4224 540.00

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8114 401~ J-PAC LOGISTICS, INC. 4224 540.00 J-PAC LOGISTICS, INC. 4224 1,080.00 4016 J-PAC LOGISTICS, INC. 4224 4017 J-PAC LOGISTICS, INC. 4224 540.00 4018 J-PAC LOGISTICS, INC. 4224 1,080.00 4019 J-PAC LOGISTICS, INC. 4224 1,080.00 4020 J-PAC LOGISTICS, INC. 4224 2,552.14 4021 J-PAC LOGISTICS, INC. 4224 4022 J-PAC LOGISTICS, INC. 4224 120.00 4023 J-PAC LOGISTICS, INC. 4224 120.00 4024 J-PAC LOGISTICS, INC. 4224 120.00 4025 J-PAC LOGISTICS, INC. 4224 120.00 4026 J-PAC LOGISTICS, INC. 4224 240.00 4027 J-PAC LOGISTICS, INC. 4224 240.00 4028 J-PAC LOGISTICS, INC. 4224 1,080.00 4029 J-PAC LOGISTICS, INC. 4224 1,080.00 4030 J-PAC LOGISTICS, INC. 4224 2,414.14 4031 J-PAC LOGISTICS, INC. 4224 2,552.14 4032 J-PAC LOGISTICS, INC. 4224 540.00 4033 J-PAC LOGISTICS, INC. 4224 540.00 4034 J-PAC LOGISTICS, INC. 4224 540.00 4035 J-PAC LOGISTICS, INC. 4224 1,080.00 4036 J-PAC LOGISTICS, INC. 4248 540.00 4037 J-PAC LOGISTICS, INC. 4248 1,080.00 4038 J-PAC LOGISTICS, INC. 4248 120.00 4039 J-PAC LOGISTICS, INC. 4248 120.00 4040 J-PAC LOGISTICS, INC. 4248 120.00 4041 J-PAC LOGISTICS, INC. 4248 120.00 4042 J-PAC LOGISTICS, INC. 4248 240.00 4043 J-PAC LOGISTICS, INC. 4248 240.00 4044 J-PAC LOGISTICS, INC. 4248 2,552.14 J-PAC LOGISTICS, INC. 4248 2,552.14 404~ J-PAC LOGISTICS, INC. 4248 540.00 J-PAC LOGISTICS, INC. 4248 2,414.14 4046 J-PAC LOGISTICS, INC. 4248 1,080.00 4047 J-PAC LOGISTICS, INC. 4269 1,080.00 4048 J-PAC LOGISTICS, INC. 4269 1,080.00 4049 J-PAC LOGISTICS, INC. 4269 120.00 J-PAC LOGISTICS, INC. 4269 120.00 40~0 J-PAC LOGISTICS, INC. 4269 120.00 J-PAC LOGISTICS, INC. 4269 120.00 4051 J-PAC LOGISTICS, INC. 4269 240.00 4052 J-PAC LOGISTICS, INC. 4269 240.00 4053 J-PAC LOGISTICS, INC. 4269 540.00 4054 J-PAC LOGISTICS, INC. 4269 1,080,00 4055 1,080.00 4056 2,414.14 40~7 4058 4059

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8!!4 Page !!3 of 149 4060 J~PAC LOGISTICS, INC. 4269 540.00 4061 J~PAC LOGISTICS, INC. 4269 120.00 4062 J~PAC LOGISTICS, INC. 4269 120.00 4063 J~PAC LOGISTICS, INC. 4269 120.00 4064 J~PAC LOGISTICS, INC. 4269 I20.00 4065 J-PAC LOGISTICS, INC. 4269 240.00 4066 J-PAC LOGISTICS, INC. 4269 240.00 4067 KAMBAL INDUSTRIAL SUPPLY 2733 4,080.00 4068 LEADSTEEL FABRICATORS 594 2,040.00 4069 LEADSTEEL FABRICATORS 594 6,000.00 4073 Liang Chi Industry Phils, Inc. 2790 22,248.00 4074 MANILA ELECTRIC COMPANY 0000071460 4,829.94 4075 MANILA ELECTRIC COMPANY 0000071460 54,739.32 4076 MANILA ELECTRIC COMPANY 0000071460 101,428.75 4077 MANILA ELECTRIC COMPANY 0000071459 1,524,957.64 4078 MANILA WATER COMPANY 0102908 47,775.55 4112 NMGRA LAW OFFICE 2441 600.00 4113 NMGRA LAW OFFICE 2441 600.00 4179 PHIL. LONG DISTANCE TEL. CO. PKPOR000212089 160,71 4180 PHIL. LONG DISTANCE TEL. CO. PKPOR000212089 160.71 4181 PHIL. LONG DISTANCE TEL. CO. PKPOR000212089 160.71 4182 PHIL. LONG DISTANCE TEL. CO. PKPOR000212089 160.71 4183 PHIL. LONG DISTANCE TEL. CO. PKPOR000212089 160.71 4184 PHIL. LONG DISTANCE TEL. CO. PKPOR0002 I2089 I60.71 4185 PHIL. LONG DISTANCE TEL. CO. PKPOR0002 12089 960.00 4186 PHIL. LONG DISTANCE TEL. CO. PKPOR000212089 960.00 4187 PHIL. LONG DISTANCE TEL. CO. PKPOROOO:Z12114-125 156.79 4188 PHIL. LONG DISTANCE TEL. CO. PKPOR000212114-125 198.55 4189 PHIL. LONG DISTANCE TEL. CO. PKPOR0002121 14-125 336.14 4190 PHIL. LONG DISTANCE TEL. CO. PKPOR000212114-125 253.61 4191 PHIL. LONG DISTANCE TEL. CO. PKPOR000212114-125 214.22 4192 PHIL. LONG DISTANCE TEL. CO. 352.61 4193 PHIL. LONG DISTANCE TEL. CO. PKPOR000212114~125 158.72 4194 PHIL. LONG DISTANCE TEL. CO. PKPOROOO:ZI2114~125 383.47 4195 PHIL. LONG DISTANCE TEL. CO. 218.72 4196 PHIL, LONG DISTANCE TEL. CO. PKPOR000212114-125 157.09 4197 PHIL. LONG DISTANCE TEL. CO. PKPOR000212114-125 157.09 4198 PHIL. LONG DISTANCE TEL. CO. 213.67 4199 PHIL. LONG DISTANCE TEL. CO. PKPOR000212114~125 503.27 4200 PHIL. LONG DISTANCE TEL. CO. 427.10 4201 PHIL. LONG DISTANCE TEL. CO. PKPOR000212114-125 1,964.09 4202 PHIL. LONG DISTANCE TEL. CO. PKPOR000212114-125 1,964.09 4203 PHIL. LONG DISTANCE TEL. CO. PKPOROOOll2068 1,964.09 4204 PHIL. LONG DISTANCE TEL. CO. PKPOR000212068 1,979.09 4205 PHIL. LONG DISTANCE TEL. CO. PKPOR000213488 156.54 PKPOR000213488 PKPOR000213488 PKPOR000213488 PKPOR00021l090-113

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8114 4206 PHIL. LONG DISTANCE TEL. CO. PKPOR000212090-113 158.18 4207 PHIL. LONG DISTANCE TEL. CO. PKPOR000212090-113 639.26 4208 PHIL. LONG DISTANCE TEL. CO. PKPOR000212090-113 l!'ii.09 4209 PHIL. LONG DISTANCE TEL. CO. PKPOR000212090-113 l!'i3.27 4210 PHIL. LONG DISTANCE TEL. CO. PKPOR000212090-113 153.27 4211 PHIL. LONG DISTANCE TEL. CO. PKPOR000212090-113 211.04 4212 PHIL. LONG DISTANCE TEL. CO. PKPOR000212090-113 618.27 4213 PHIL. LONG DISTANCE TEL. CO. PKPOR000212090-113 158.03 4214 PHIL. LONG DISTANCE TEL. CO. PKPOR000212090-113 658.75 4215 PHIL. LONG DISTANCE TEL. CO. PKPOR000212090-113 154.91 4216 PHIL. LONG DISTANCE TEL. CO. PKPOR000212090-113 151.09 4217 PHIL. LONG DISTANCE TEL. CO. PKPOR000212090-113 151.09 4218 PHIL. LONG DISTANCE TEL. CO. PKPOR0002 12090-113 473,86 4219 PHIL. LONG DISTANCE TEL. CO. PKPOR000212090-113 1,091.45 4220 PHIL. LONG DISTANCE TEL. CO. PKPOR000212090-II3 959.88 4221 PHIL. LONG DISTANCE TEL. CO. PKPOR000212090-113 3,022.45 4222 PHIL. LONG DISTANCE TEL. CO. PKPOR000212090-113 151.09 4223 PHIL. LONG DISTANCE TEL. CO. PKPOR000212090-113 199.09 4224 PHIL. LONG DISTANCE TEL. CO. PKPOR000212090-113 165,40 4225 PHIL. LONG DISTANCE TEL. CO. PKPOR000212090-113 3,000.00 4226 PHIL. LONG DISTANCE TEL. CO. PKPOR000212090-113 167,73 4227 PHIL. LONG DISTANCE TEL. CO. PKPOR000212090-113 294.20 4228 PHIL. LONG DISTANCE TEL. CO. PKPOR0002I2090-113 157.09 4229 PHILIPPINE FORKLIFT CENTER, INC. 29045 721.07 4230 PHIL INT'L INSURANCE BROKERS INC. 33864 88.61 4231 PHIL INT'L INSURANCE BROKERS INC. 33864 152.04 4232 PHIL INT'L INSURANCE BROKERS INC. 33864 4233 PHIL INT'L INSURANCE BROKERS INC. 33864 85.37 4234 PHIL INT'L INSURANCE BROKERS INC. 33864 1,566.46 4235 PHIL INT'L INSURANCE BROKERS INC. 33864 4236 PHIL INT'L INSURANCE BROKERS INC. 33863 100.59 4237 PHIL INT'L INSURANCE BROKERS INC. 34060 162.80 4238 PHIL INT'L INSURANCE BROKERS INC. 34060 60.00 4239 PHIL INT'L INSURANCE BROKERS INC. 34060 4,214.14 4243 R.C. AVILES ENG'G & MOTOR WORKS 3178 143.84 4244 R.C. AVILES ENG'G & MOTOR WORKS 3178 95.91 4245 R.C. AVILES ENG'G & MOTOR WORKS 3177 3,488,57 4246 R.C. AVILES ENG'G & MOTOR WORKS 3183 2,922.86 4247 R.C. AVILES ENG'G & MOTOR WORKS 3183 9,157.65 4248 R.C. AVILES ENG'G & MOTOR WORKS 3183 1,249.20 4249 R.C. AVILES ENG'G & MOTOR WORKS 3183 4,611.86 4250 R.C. AVILES ENG'G & MOTOR WORKS 3188 3,156,72 4251 R.C. AVILES ENG'G & MOTOR WORKS 3188 803.57 4252 R.C. AVILES ENG'G & MOTOR WORKS 3188 2,828.!'i7 4253 R.C. AVILES ENG'G & MOTOR WORKS 3188 4,804.80 482.14 696.43

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8114 4254 R.C. AVILES ENG'G & MOTOR WORKS 3187 4,071.43 4255 RENTOKIU INITIAL (PHILS) INC. 134225 420.54 4256 ROPEN ENGINEERING & SUPPLIES 960 4257 ROPEN ENGINEERING & SUPPLIES 960 4,285.71 4258 ROPEN ENGINEERING & SUPPLIES 927 1,681.90 4259 ROPEN ENGINEERING & SUPPLIES 920 1,992.21 4260 ROPEN ENGINEERING & SUPPLIES 920 2,340.99 4285 SKF PHILIPPINES INC. 52522 4286 SMART BROADBAND, INC. 433189 441.70 4287 SMART COMMUNICATION, INC. SBEOR00021754 3,234.00 4288 SMART COMMUNICATION, INC. SBEOR00021754 4289 SMART COMMUNICATION, INC. SBEOR00021754 212.14 4290 SMART COMMUNICATION, INC. SBEOR00021754 85.71 4291 SMART COMMUNICATION, INC. SBEOR00021754 90.54 4292 SMART COMMUNICATION, INC. SBEOR00021754 118.59 4293 SMART COMMUNICATION, INC. SBEOR00021754 118.84 4294 SMART COMMUNICATION, INC. SBEOR00021754 153.38 4295 SMART COMMUNICATION, INC. SBEOR00021754 191.67 4296 SMART COMMUNICATION, INC. SBEOR00021754 192.55 4297 SMART COMMUNICATION, INC. SBEOR00021754 192.86 4298 SMART COMMUNICATION, INC. SBEOR00021754 363.94 4299 SMART COMMUNICATION, INC. SBEOR0002 I754 373.70 4300 SMART COMMUNICATION, INC. SBEOR0002 I754 395.50 4301 SMART COMMUNICATION, INC. SBEOR00021754 449.79 4302 SMART COMMUNICATION, INC. SBEOR00021754 474.99 4307 SUPERIOR GAS & EQUIPMENT CO., INC. 207916 475.11 4308 TERESA & SONS INCORPORATED 11370 481.53 4309 TERESA & SONS INCORPORATED 11370 550.50 4310 TERESA & SONS INCORPORATED 11370 170.84 4311 TERESA & SONS INCORPORATED 11372 48.21 4312 TNT EXPRESS WORLDWIDE (PHILS.) INC. 496163 96.43 4313 TNT EXPRESS WORLDWIDE (PHILS.) INC. 496163 144.64 4314 TNT EXPRESS WORLDWIDE (PHJLS.) INC. 496163 192.86 4315 TNT EXPRESS WORLDWIDE (PHILS.) INC. 496163 89.92 4316 TNT EXPRESS WORLDWIDE (PHILS.) INC. 496126 1,316.74 4317 TNT EXPRESS WORLDWIDE (PHILS.) INC. 496222 162.10 4318 TNT EXPRESS WORLDWIDE (PHILS.) INC. 496222 713.23 4319 TNT EXPRESS WORLDWIDE (PHILS.) INC. 496222 806.18 4320 TNT EXPRESS WORLDWIDE (PHILS.) INC. 496222 54.80 4321 TNT EXPRESS WORLDWIDE (PHILS.) INC. 496222 18.29 4322 TNT EXPRESS WORLDWIDE (PHILS.) INC. 496222 39.62 4330 TOYOTA PASONG TAMO 087293 662.94 4331 TOYOTA SHAW ORTIGAS 299328 32.00 4332 TOYOTA SHAW ORTIGAS 299328 598,51 4341 TRI-Q RESPONSIBLE SERVICES INC. 13556 177.00 4346 TRI-Q RESPONSIBLE SERVICES INC. 13556 207.75 123.00 53.57 53.57

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 Page 116 ofl49 4349 UPS-DELBROS INTL EXPRESS LTD. 73164 110.83 4351 128.57 4352 V.E.C.V GENERAL SERVICES 0290 ll8.57 4357 711.36 V.E.C. V GENERAL SERVICES 0290 SEPTEMBER 160,72 4365 VESPER MANPOWER & CONSULTANCY 0106 214.29 4366 SERVICES 321.43 4367 654.60 4375 2171 FLORAL CREATIONS 1827 594.60 4376 1714 4377 2171 FLORAL CREATIONS 1714 72.60 4378 120701 I 1,704.84 4379 2171 FLORAL CREATIONS 1207011 1,532.66 4380 1207011 7,5ll.OO 4383 AIRFREIGHT 2100, INC. 1211845 15,809,00 4388 1211845 13,510.71 4389 AIRFREIGHT 2100, INC. 1207013 4400 1207013 857.14 AIRFREIGHT 2100, INC. 1218 2,172.86 6!8 AIRFREIGHT 2100, INC. 84.00 AIR 18494 120.00 AIRFREIGHT ZIOO, INC. 759.00 84.00 AIRFREIGHT 2100, INC. 600.00 759.00 AIRFREIGHT 2100, INC. 84.00 120.00 ALL ASIA IND'L & DEVT CORP. 759.00 60.00 AMTHER COOLING SYSTEM CO., INC. 759.00 780.00 APO REFRIGERATION AND 84.00 660.00 CONDITIONING SUPPLY 759.00 120.00 4408 CA LOGISTICS CORPORATION 1022 724.66 4409 CA LOGISTICS CORPORATION 1022 759.00 4410 CA LOGISTICS CORPORATION 1022 11,731.00 4411 CA LOGISTICS CORPORATION 1022 84.00 4412 CA LOGISTICS CORPORATION 1022 719.53 4413 CA LOGISTICS CORPORATION 1022 759.00 4414 CA LOGISTICS CORPORATION 1022 2,265.00 4415 CA LOGISTICS CORPORATION 1022 84.00 4416 CA LOGISTICS CORPORATION 1022 120.00 4417 CA LOGISTICS CORPORATION 1022 759.00 4418 CA LOGISTICS CORPORATION 1022 4419 CA LOGISTICS CORPORATION 1022 4420 CA LOGISTICS CORPORATION 1022 4421 CA LOGISTICS CORPORATION 1022 4422 CA LOGISTICS CORPORATION 1022 4423 CA LOGISTICS CORPORATION 1022 4424 CA LOGISTICS CORPORATION 1022 4425 CA LOGISTICS CORPORATION 1022 4426 CA LOGISTICS CORPORATION 1022 4427 CA LOGISTICS CORPORATION 1022 4428 CA LOGISTICS CORPORATION 1022 4429 CA LOGISTICS CORPORA.TION 1022 4430 CA LOGISTICS CORPORATION 1022 4431 CA LOGISTICS CORPORATION 1022 4432 CA LOGISTICS CORPORATION 1022 4433 CA LOGISTICS CORPORATION 1022

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 81J4 4434 CA LOGISTICS CORPORATION 1022 84.00 4435 CA LOGISTICS CORPORATION 1022 702.53 4436 CA LOGISTICS CORPORATION 1022 759.00 4437 CA LOGISTICS CORPORATION 1022 4438 CA LOGISTICS CORPORATION 1022 84.00 4439 CA LOGISTICS CORPORATION 1022 180.00 4440 CA LOGISTICS CORPORATION 1022 759.00 4441 CA LOGISTICS CORPORATION 1025 120.00 4442 CA LOGISTICS CORPORATION 1025 540.00 4443 CA LOGISTICS CORPORATION 1025 765.24 4444 CA LOGISTICS CORPORATION 1025 60.00 4445 CA LOGISTICS CORPORATION 1025 759.00 4446 CA LOGISTICS CORPORATION 1025 772.92 4447 CA LOGISTICS CORPORATION 1025 80.36 4448 CA LOGISTICS CORPORATION 1025 120.00 4449 CA LOGISTICS CORPORATION 1025 759.00 4450 CA LOGISTICS CORPORATION 1025 759.00 4451 CA LOGISTICS CORPORATION 1025 9,304.00 4452 CA LOGISTICS CORPORATION 1025 84.00 4453 CA LOGISTICS CORPORATION 1025 759.00 4454 CA LOGISTICS CORPORATION 1028 949.64 4455 CA LOGISTICS CORPORATION 1028 120.00 4456 CA LOGISTICS CORPORATION 1028 717.64 4457 CA LOGISTICS CORPORATION 1028 759.00 4458 CA LOGISTICS CORPORATION 1028 17,856.00 4459 CA LOGISTICS CORPORATION 1028 120.00 4460 CA LOGISTICS CORPORATION 1028 1,518.00 4461 CALOY GONZALES PAINT & AUTO SHOP, INC. 7056 371.00 4462 CALOY GONZALES PAINT & AUTO SHOP, INC. 7056 637.50 4463 CALOY GONZALES PAINT & AUTO SHOP, INC. 7056 265.71 4464 CALOY GONZALES PAINT & AUTO SHOP, INC. 7056 l33.93 4465 CALOY GONZALES PAINT & AUTO SHOP, INC. 7086 262.50 4466 CALOY GONZALES PAINT & AUTO SHOP, INC. 7086 117.86 4467 CALOY GONZALES PAINT & AUTO SHOP,INC. 7086 133.93 4468 CALOY GONZALES PAINT & AUTO SHOP, INC. 7086 369.64 4469 CALOY GONZALES PAINT & AUTO SHOP, INC. 7086 132.86 4470 CALOY GONZALES PAINT & AUTO SHOP, INC. 7086 469.29 4473 CARRY�ALL INT'L FORWARDERS INC. 4836 567.84 4474 CARRY-ALL INT'L FORWARDERS INC. 4836 4,240.80 4475 CARRY-ALL INT'L FORWARDERS INC. 4836 478.29 4476 CARRY-ALL INT'L FORWARDERS INC. 4836 1,392.86 4477 CARRY-ALL INT'L FORWARDERS INC. 4836 2,066.40 4478 CARRY-ALL INT'L FORWARDERS INC. 4836 2,946.43 4479 CARRY�ALL INT'L FORWARDERS INC. 4836 4,071.43 4480 CARRY�ALL INT'L FORWARDERS INC. 4836 606.17 4481 CARRY-ALL INT'L FORWARDERS INC. 4836 1,178.57 3,107.14

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8114 4482 CARRY-ALL INT'L FORWARDERS INC. 4836 4,017.86 4483 CARRY-ALL INT'L FORWARDERS INC. 4836 4,125.00 4484 CARRY-ALL INT'L FORWARDERS INC. 4836 4485 CARRY-ALL INT'L FORWARDERS INC. 4836 370.41 4486 CARRY-ALL INT'L FORWARDERS INC. 4836 1,049.14 4487 CARRY-ALL INT'L FORWARDERS INC. 4836 I,392.86 4488 CARRY-ALL INT'L FORWARDERS INC. 4836 1,392.86 4489 CARRY-ALL INT'L FORWARDERS INC. 4836 4,132.80 4490 CARRY-ALL INT'L FORWARDERS INC. 4836 4491 CARRY-ALL INT'L FORWARDERS INC. 4836 198.17 4492 CARRY-ALL INT'L FORWARDERS INC. 5129 1,200.00 4493 CARRY-ALL INT'L FORWARDERS INC. 5129 1,413.60 4494 CARRY-ALL INT'L FORWARDERS INC. 5129 4495 CARRY-ALL INT'L FORWARDERS INC. 5129 282.02 4496 CARRY-ALL INT'L FORWARDERS INC. 5129 54,720.00 4497 CARRY-ALL INT'L FORWARDERS INC. 5129 4498 CARRY-ALL INT'L FORWARDERS INC. 5129 1,017.86 4499 CARRY-ALL INT'L FORWARDERS INC. 5139 7,068.00 4500 CARRY-ALL INT'L FORWARDERS INC. 5139 34,560.00 4501 CARRY-ALL INT'L FORWARDERS INC. 5139 1,632.00 4502 CARRY-ALL INT'L FORWARDERS INC. 5139 18,240.00 4503 CARRY-ALL INT'L FORWARDERS INC. 5139 1,934.40 4504 CARRY-ALL INT'L FORWARDERS INC. 5139 21,120.00 4505 CARRY-ALL INT'L FORWARDERS INC. 5139 4506 CARRY-ALL INT'L FORWARDERS INC. 5139 197.83 4507 CARRY-ALL INT'L FORWARDERS INC. 5139 1,254.00 4508 CARRY-ALL INT'L FORWARDERS INC. 5139 12,480.00 4509 CARRY-ALL INT'L FORWARDERS INC. 5139 1,549.71 4510 CARRY-ALL INT'L FORWARDERS INC. 5139 4,071.43 4511 CARRY-ALL INT'L FORWARDERS INC. 5139 11,424.00 4512 CARRY-ALL INT'L FORWARDERS INC. 5139 9,792.00 4513 CARRY-ALL INT'L FORWARDERS INC. 5139 13,056.00 4514 CARRY-ALL INT'L FORWARDERS INC. 5139 2,069.14 4515 CARRY-ALL INT'L FORWARDERS INC. 5139 12,960.00 4516 CARRY-ALL INT'L FORWARDERS INC. 5139 4,178.57 4517 CARRY-ALL INT'L FORWARDERS INC. 5139 5,654.40 4518 CARRY-ALL INT'L FORWARDERS INC. 5139 1,653.12 4519 CARRY-ALL INT'L FORWARDERS INC. 5139 26,880.00 4520 CARRY-ALL INT'L FORWARDERS INC. 5139 1,653.12 4521 CARRY-ALL INT'L FORWARDERS INC. 4839 4,178.57 4522 CARRY-ALL INT'L FORWARDERS INC. 4839 12,960.00 4554 CLAVERIA CONSTRUCTION CO. 0278 (42.37) 4555 CLAVERIA CONSTRUCTION CO. 0292 6,480,00 4556 CLAVERIA CONSTRUCTION CO. 0281 7,344.00 4557 CLAVERIA CONSTRUCTION CO. 0302 4,608.00 15,120.00 2,598.21 59,285.70 4,928.57 3,908.57

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 Page 119 of149 4558 CLAVERIA CONSTRUCTION CO. 0302 41,142.86 4559 CLAVERIA CONSTRUCTION CO. 0302 2,598.21 4560 CLAVERIA CONSTRUCTION CO. 0282 2,015.36 4561 CLAVERIA CONSTRUCTION CO. 0281 21,857.14 4572 CORROSION TECHNICAL SERVICES, INC. 1099 1,440.00 4573 CRD SECURITY SERVICES 1302/2304 457.50 4574 CRD SECURITY SERVICES 1301/2303 457.50 4575 CYCORE CONTRACTORS, INC. 504 3,010.71 4576 CYCORE CONTRACTORS, INC. 504 4,114.29 4577 DHL EXPRESS (PHILS) CORP. 1181314 4578 DHL EXPRESS (PHILS) CORP. 1181314 4.80 4579 DHL EXPRESS (PHILS) CORP. 1181314 30.00 4580 DHL EXPRESS (PHILS) CORP. 1181314 9,753.00 4581 DHL EXPRESS (PHILS) CORP. 1181314 326.05 4.582 DHL EXPRESS (PHILS) CORP. 1176215 2,271.09 4583 DHL EXPRESS (PHILS) CORP. 1176215 4584 DHL EXPRESS (PHILS) CORP. 1176215 4.80 4585 DHL EXPRESS (PHILS) CORP. 1174939 30.00 4586 DHL EXPRESS (PHILS) CORP. 1174939 3,929.00 4587 DHL EXPRESS (PHILS) CORP. 1174939 4588 DHL EXPRESS (PHILS) CORP. 1174939 4.80 4589 DHL EXPRESS (PHILS) CORP. 1174939 853.00 4590 DHL EXPRESS (PHILS) CORP. 1174939 4591 DHL EXPRESS (PHILS) CORP. I 174939 4.80 4592 DHL EXPRESS (PHILS) CORP. 1174939 50.59 4593 DHL EXPRESS (PHILS) CORP. 1174939 15,025.00 4594 DHL EXPRESS (PHILS) CORP. 1174939 4595 DHL EXPRESS (PHILS) CORP. 1174939 4.80 4596 DHL EXPRESS (PHILS) CORP. 1176214 30.00 4597 DHL EXPRESS (PHILS) CORP. 1176214 5,790.00 4598 DHL EXPRESS (PHILS) CORP. 1176214 4599 DHL EXPRESS (PHILS) CORP. 1176214 4,80 4600 DHL EXPRESS (PHILS) CORP. 1176214 33,95 4601 DHL EXPRESS (PHILS) CORP. 1176214 9,213.00 4602 DHL EXPRESS (PHILS) CORP. 1176214 4603 DHL EXPRESS (PHILS) CORP. 1176214 4.80 4604 DHL EXPRESS (PHILS) CORP. ll76214 48.39 4605 DHL EXPRESS (PHILS) CORP. 1176214 14,369.00 4606 DHL EXPRESS (PHILS) CORP. 1176214 4607 DHL EXPRESS (PHILS) CORP. 1176214 4.80 4608 DHL EXPRESS (PHILS) CORP. 1176214 34.65 4609 DHL EXPRESS (PHILS) CORP. 1176214 13,439.00 4610 DHL EXPRESS (PHILS) CORP. 1176214 4611 DIAMOND IGB, INC. 49348 4.80 4612 DIAMOND 1GB, INC. 49348 37.66 14,316.00 400.51 705.72 6,718.93 5,251.94 648.59 1,091.58 164.28 642.86

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8II4 Page !20 of !49 4620 F. F. CRUZ & COMPANY I7838 I4,400.00 4636 F-OCW ENTERPRISES 0031 3,857.14 4767 INT'L HEAVY TRUCKS CENTER, INC. 0608 4,275.00 4768 INT'L HEAVY TRUCKS CENTER, INC. 0608 3,664.29 4769 INT'L HEAVY TRUCKS CENTER, INC. 0608 4,580.36 4770 INT'L HEAVY TRUCKS CENTER, INC. 0608 3,867.86 4771 INT'L HEAVY TRUCKS CENTER, INC. 0616 5,292.86 4772 INT'L HEAVY TRUCKS CENTER, INC. 0616 4,376.79 4773 INT'L HEAVY TRUCKS CENTER, INC. 0617 2,850.00 4774 INT'L HEAVY TRUCKS CENTER, INC. 06I7 4,987.50 4775 INT'L HEAVY TRUCKS CENTER, INC. 0624 8,04I.D7 4776 INT'L HEAVY TRUCKS CENTER, INC. 0624 5,191.07 4777 INT'L HEAVY TRUCKS CENTER, INC. 0624 9,750.00 4778 INT'L HEAVY TRUCKS CENTER, INC. 0625 12,013.39 4779 INT'L HEAVY TRUCKS CENTER, INC. 0625 5,292.86 4780 INT'L HEAVY TRUCKS CENTER, INC. 0625 3,969.64 4781 INT'L HEAVY TRUCKS CENTER, INC. 0625 4,071.43 4782 INT'L HEAVY TRUCKS CENTER, INC. 0625 3,053.57 4783 INT'L HEAVY TRUCKS CENTER, INC. 0625 3,867.86 4784 INT'L HEAVY TRUCKS CENTER, INC. 0625 9,095.36 4785 INT'L HEAVY TRUCKS CENTER, INC. 0625 2,646.43 4786 INT'L HEAVY TRUCKS CENTER, INC. 0625 6,717.86 4787 INT'L HEAVY TRUCKS CENTER, INC. 0625 6,005.36 4788 INT'L HEAVY TRUCKS CENTER, INC. 0625 I0,037.I4 4789 INT'L HEAVY TRUCKS CENTER, INC. 0625 4,783.93 4790 INT'L HEAVY TRUCKS CENTER, INC. 0625 8,378.04 479I INT'L HEAVY TRUCKS CENTER, INC. 0625 3,358.93 4792 INT'L HEAVY TRUCKS CENTER, INC. 0788 4794 J-PAC LOGISTICS, INC, 43I4 (21.43) 4795 J-PAC LOGISTICS, INC, 43I4 540.00 4796 J-PAC LOGISTICS, INC. 4314 540.00 4797 J-PAC LOGISTICS, INC. 4314 2,552.14 4798 J-PAC LOGISTICS, INC. 4314 540,00 4799 J-PAC LOGISTICS, INC. 43I4 2,414.14 4800 J-PAC LOGISTICS, INC. 43I4 540.00 4801 J-PAC LOGISTICS, INC. 4314 2,552.I4 4802 J-PAC LOGISTICS, INC. 4314 120.00 4803 J-PAC LOGISTICS, INC, 4314 120.00 4804 J-PAC LOGISTICS, INC. 4314 I20.00 4805 J-PAC LOGISTICS, INC, 4314 120.00 4806 J-PAC LOGISTICS, INC, 4314 240,00 4813 LAZARD POWER CORP. 0124 240.00 4814 LAZARD POWER CORP. 0124 341.40 4815 LAZARD POWER CORP. 0123 2,522.40 4820 LUNTIAN LANDSCAPING GEN SERVICES 003440 12,556.32 1,101.96

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8/14 Page 121 of /49 4821 LUNTIAN LANDSCAPING GEN SERVICES 003440 1,209.11 4822 LUNTIAN LANDSCAPING GEN SERVICES 003454 1,101.96 4813 LUNTIAN LANDSCAPING GEN SERVICES 003454 1,209,11 4827 MANILA ELECTRIC COMPANY 0000082521 5,110,64 4828 0000082521 57,920.57 4829 MANILA ELECTRIC COMPANY 0000082521 107,323.42 4830 0102960 50,977.51 4861 MANILA ELECTRIC COMPANY 497 8,142.86 4862 AND 10070 MANILA WATER COMPANY 367.20 4863 MDL UNLIMITED INC. 367.20 4865 4866 MER CHEMICAL LABORATORY 5,166.00 4867 SERVICES, INC. 600.00 4868 4869 MER CHEMICAL LABORATORY AND 10070 2,394.00 4870 SERVICES, INC. 300.00 4928 600.00 4929 NMGRA LAW OFFICE 2545 600.00 4930 NMGRA LAW OFFICE 2544 146,77 4931 NMGRA LAW OFFICE 2544 152.68 4932 NMGRA LAW OFFICE 2544 155.83 4933 NMGRA LAW OFFICE 2610 4934 NMGRA LAW OFFICE 2610 1,137.42 4935 PHIL. LONG DISTANCE TEL. CO. PWKOR000505660 160.71 4936 PHIL. LONG DISTANCE TEL. CO. PWKOR000505660 160.71 4937 PHIL. LONG DISTANCE TEL. CO, PWKOR000505660 160,71 4939 PHIL. LONG DISTANCE TEL. CO. PWKOR000505660 160.71 4940 PHIL. LONG DISTANCE TEL. CO. PKPOR000210357-379 160.71 4941 PHIL. LONG DISTANCE TEL. CO. PKPOR000220357-379 160.71 4942 PHIL. LONG DISTANCE TEL. CO. PKPOROOOZ20357-379 156.54 4943 PHIL. LONG DISTANCE TEL. CO. PKPOROOOZ20357-J79 162.00 4944 PHIL. LONG DISTANCE TEL. CO. PKPOR000120357-379 736.24 4945 PHIL. LONG DISTANCE TEL. CO. PKPOR000220357-379 151.09 4946 PHIL. LONG DISTANCE TEL. CO. PKPOR000210357-379 153.27 4947 PHIL. LONG DISTANCE TEL. CO. PKPOR000220357-379 153.27 4948 PHIL. LONG DISTANCE TEL. CO. PKPOR000120357-379 190,61 4949 PHIL. LONG DISTANCE TEL. CO, PKPOR000210357-379 198.54 4950 PHIL. LONG DISTANCE TEL. CO. PKPOROOOZ20357-379 393.56 4951 PHIL. LONG DISTANCE TEL. CO. PKPOR000210357-379 191.36 4952 PHIL. LONG DISTANCE TEL. CO. PKPOR000210357-379 681.Z5 4953 PHIL, LONG DISTANCE TEL. CO. PKPOROOOZ20357-379 156.71 PHIL. LONG DISTANCE TEL. CO. PKPOR000120357-379 513.60 PHIL. LONG DISTANCE TEL. CO. PKPOR000210357-379 177.54 PHIL. LONG DISTANCE TEL. CO. PKPOR000120357-379 211.87 PHIL. LONG DISTANCE TEL. CO. PKPOR000210357-379 PHIL. LONG DISTANCE TEL. CO. PKPOR000220357-379 PHIL. LONG DISTANCE TEL. CO. PKPOROOOZ20357-379 PHIL. LONG DISTANCE TEL. CO. PKPOR000120357-379

Decision Air Liquide Philippines, Inc. v. C/R CTA Case No. 8114 4954 PHIL. LONG DISTANCE TEL. CO. PKPOR000220357-379 17Z.89 4955 PHIL. LONG DISTANCE TEL. CO. PKPOR000220357-379 617.17 4956 PHIL. LONG DISTANCE TEL. CO. PKPOR000220357-379 183,79 4957 PHIL. LONG DISTANCE TEL. CO. PKPOR0002l0357-379 171.14 4958 PHIL. LONG DISTANCE TEL. CO. PKPOR000220357-379 245.30 4959 PHIL. LONG DISTANCE TEL. CO. PKPOR000220357-379 151.09 4960 PHIL. LONG DISTANCE TEL. CO. PKPOR000220357-379 151.09 4961 PHIL. LONG DISTANCE TEL. CO. PKPOR000220357-379 915.27 4962 PHIL. LONG DISTANCE TEL. CO. PKPOR000220357-379 821.72 4963 PHIL. LONG DISTANCE TEL. CO. PKPOR000220357-379 781.46 4964 PHIL. LONG DISTANCE TEL. CO. PKPOR000220357-379 3,559,60 4965 PHIL. LONG DISTANCE TEL. CO. PKPOR000220357-379 151.09 4966 PHIL. LONG DISTANCE TEL. CO. PKPOR000220357-379 151.09 4967 PHIL. LONG DISTANCE TEL. CO. PKPOR000220357-379 161.45 4968 PHIL. LONG DISTANCE TEL. CO. PKPOR000220357-379 3,000.00 4969 PHIL. LONG DISTANCE TEL, CO. PKPOR000220357-379 960.00 4970 PHIL. LONG DISTANCE TEL. CO. PKPOR000220357-379 157.09 4971 PHIL. LONG DISTANCE TEL. CO. PKPOR000220357-379 960.00 4972 PHIL. LONG DISTANCE TEL. CO. PKPOR000220357-379 164.59 4973 PHIL. LONG DISTANCE TEL. CO. PKPOR000220357-379 480.72 4974 PHIL. LONG DISTANCE TEL. CO. PKPOR000220357-379 206.59 4975 PHIL. LONG DISTANCE TEL. CO. PKPOR000220357-379 157.09 4976 PHILIPPINE FORKLIFT CENTER, INC. 29181 1,604.23 4977 PHIL INT'L INSURANCE BROKERS INC. 34106 135.03 4978 PHIL INT'L INSURANCE BROKERS INC. 34106 105.87 4979 PHIL INT'L INSURANCE BROKERS INC. 34106 4980 PHIL INT'L INSURANCE BROKERS INC. 34109 73.97 4981 PHIL INT'L INSURANCE BROKERS INC. 34059 180.98 4982 PHIL INT'L INSURANCE BROKERS INC. 34059 60.00 4983 PHIL INT'L INSURANCE BROKERS INC. 34059 60.00 4984 PHIL INT'L INSURANCE BROKERS INC. 34059 153.24 4985 PHIL INT'L INSURANCE BROKERS INC. 34059 102.97 4986 PHIL INT'L INSURANCE BROKERS INC. 34108 303.53 4987 PHIL INT'L INSURANCE BROKERS INC. 34108 1,601.83 4988 PHIL INT'L INSURANCE BROKERS INC. 34107 154.56 4989 PHIL INT'L INSURANCE BROKERS INC. 34107 31.46 4990 PHIL INT'L INSURANCE BROKERS INC. 34107 53.24 4991 PHIL INT'L INSURANCE BROKERS INC. 34107 4992 PHIL INT'L INSURANCE BROKERS INC. 34181 19.93 4993 PHIL INT'L INSURANCE BROKERS INC. 34181 19.93 4994 PHIL INT'L INSURANCE BROKERS INC. 34181 358.34 5027 POWER DIESEL PHILS. INC. 14193 75.41 5028 POWER DIESEL PHILS. INC. 14193 167.88 5029 R&F ELECTRICAL SERVICES 0036 557.14 5030 R&F ELECTRICAL SERVICES 0036 300.00 1,800.00 2,142.86

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8lf4 5031 R.C. AVILES ENG'G & MOTOR WORKS 3193 1,607.14 5032 R.C. AVILES ENG'G & MOTOR WORKS 3193 1,446.43 5033 R.C. AVILES ENG'G & MOTOR WORKS 3186 8,674,89 5034 R.C. AVILES ENG'G & MOTOR WORKS 3206 5035 R.C. AVILES ENG'G & MOTOR WORKS 3203 910.71 5036 R.C. AVILES ENG'G & MOTOR WORKS 3205 1,821.43 5037 R.C. AVILES ENG'G & MOTOR WORKS 3215 2,361.60 5038 R.C. AVILES ENG'G & MOTOR WORKS 3215 1,855.20 5039 R.C. AVILES ENG'G & MOTOR WORKS 3214 5040 RENTOKIL INITIAL (PHILS) INC. 135638 578,57 5041 RENTOKIL INITIAL (PHILS) INC. 135638 1,767,72 5042 RENTOKIL INITIAL (PHILS) INC. 135638 5043 ROPEN ENGINEERING & SUPPLIES 963 289,29 5044 ROPEN ENGINEERING & SUPPLIES 962 420.54 5045 ROPEN ENGINEERING & SUPPLIES 962 420.54 5046 ROPEN ENGINEERING & SUPPLIES 964 51,529.23 5047 ROPEN ENGINEERING & SUPPLIES 933 ROPEN ENGINEERING & SUPPLIES 933 7,314.~4 ~048 ROPEN ENGINEERING & SUPPLIES 961 ~049 ROPEN ENGINEERING & SUPPLIES 969 4,389,00 ~0~0 ROPEN ENGINEERING & SUPPLIES 968 85,71 ROPEN ENGINEERING & SUPPLIES 937 5051 ROPEN ENGINEERING & SUPPLIES 937 2,210.04 ROPEN ENGINEERING & SUPPLIES 939 5,302.80 ~0~2 SAE PRODUCT MARKETING CORP. 10234 1,636.20 ~0~3 SMART BROADBAND, INC. 433374 14,464.29 50~4 SMART COMMUNICATION, INC. SBEOR000023343 1,396.80 SMART COMMUNICATION, INC. SBEOR000023343 5055 SMART COMMUNICATION, INC. SBEOR000023343 180.00 5080 SMART COMMUNICATION, INC. SBEOR000023343 2,186.66 5081 SMART COMMUNICATION, INC. SBEOR000023343 5082 SMART COMMUNICATION, INC. SBEOR000023343 166.29 5083 SMART COMMUNICATION, INC. SBEOR000023343 10,500.00 5084 SMART COMMUNICATION, INC. SBEOR000023343 3,182.14 5085 SMART COMMUNICATION, INC. SBEOR000023343 5086 SMART COMMUNICATION, INC. SBEOR000023343 370.33 :11087 SMART COMMUNICATION, INC. SBEOR000023343 213.03 SMART COMMUNICATION, INC. SBEOR000023343 212.14 ~088 SMART COMMUNICATION, INC. SBEOR000023343 188.52 SMART COMMUNICATION, INC. SBEOR000023343 143.68 5089 SMART COMMUNICATION, INC. SBEOR000023343 159.95 5090 SMART COMMUNICATION, INC. SBEOR000023343 140.67 5091 TERESA & SONS INCORPORATED 11386 263.53 5092 TERESA & SONS INCORPORATED 11386 432.01 5093 TERESA & SONS INCORPORATED 11386 506.59 5094 491.96 5095 640.32 5096 142.81 5108 174.26 5109 223.80 5110 92.84 48.21 96.43 96.43

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 5113 TNT EXPRESS WORLDWIDE (PHILS.) INC. 496378 94.28 5114 TNT EXPRESS WORLDWIDE (PHILS.) INC. 496378 2,394.20 ~HIS TNT EXPRESS WORLDWIDE (PHILS.) INC. 496378 53,77 5116 TNT EXPRESS WORLDWIDE (PHILS.) INC. 496378 250.84 5117 TNT EXPRESS WORLDWIDE (PHILS.) INC. 496378 908.30 5118 TNT EXPRESS WORLDWIDE (PHILS.) INC. 496378 122.82 5119 TNT EXPRESS WORLDWIDE (PHILS.) INC. 496378 74.68 5120 TNT EXPRESS WORLDWIDE (PHILS.) INC. 496378 381.00 5121 TNT EXPRESS WORLDWIDE (PHILS.) INC. 496475 127.14 5122 TNT EXPRESS WORLDWIDE (PHILS.) INC. 496421 614.93 5123 TNT EXPRESS WORLDWIDE (PHILS.) INC. 496421 821.44 5124 TNT EXPRESS WORLDWIDE (PHILS.) INC. 496421 689.81 5125 TNT EXPRESS WORLDWIDE (PHILS.) INC. 496421 2,126.25 5130 TOYOTA MAKATI INC. 36519 566.06 5131 TOYOTA MAKATI INC. 36519 708.00 5132 TOYOTA PASONG TAMO 087985 552.25 5133 TOYOTA PASONG TAMO 087985 198.24 5134 TOYOTA SHAW ORTIGAS 301082 684.09 5135 TOYOTA SHAW ORTIGAS 301082 261.00 5136 TOYOTA SHAW ORTIGAS 301082 241.92 5137 TOYOTA SHAW ORTIGAS 301082 153.00 5138 TRIPLE A TECHNOLOGY SPECIALIST, INC. 129 46,488.21 5139 TRI-Q RESPONSIBLE SERVICES INC. 13599 114.07 5140 TRI-Q RESPONSIBLE SERVICES INC. 13599 456.29 5141 TRI-Q RESPONSIBLE SERVICES INC. 13599 506.26 5142 TRI-Q RESPONSIBLE SERVICES INC. 13599 535.29 5143 TRI-Q RESPONSIBLE SERVICES INC. 13599 761.64 5144 TRI-Q RESPONSIBLE SERVICES INC. 13599 951.19 5145 TRI-Q RESPONSIBLE SERVICES INC. 13599 1,073.94 5146 TRI-Q RESPONSIBLE SERVICES INC. 13599 1,116.03 5147 TRI-Q RESPONSIBLE SERVICES INC. 13599 1,214.46 5148 TRI-Q RESPONSIBLE SERVICES INC. 13599 1,270.37

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 ~149 TRI-Q RESPONSIBLE SERVICES INC. 13599 1,441.09 TRI-Q RESPONSIBLE SERVICES INC. 13599 1,578.85 5150 TRI-Q RESPONSIBLE SERVICES INC. 13599 2,411.48 5151 TRI-Q RESPONSIBLE SERVICES INC. 13599 2,679.76 5152 TRI-Q RESPONSIBLE SERVICES INC. 13599 5153 TRI-Q RESPONSIBLE SERVICES INC. 13599 114.07 5154 TRI-Q RESPONSIBLE SERVICES INC. 13599 570.36 5155 TRI-Q RESPONSIBLE SERVICES INC. 13599 572.51 5156 TRI-Q RESPONSIBLE SERVICES INC. 13599 641.28 5157 TRI-Q RESPONSIBLE SERVICES INC. 13599 885.89 5158 TRI-Q RESPONSIBLE SERVICES INC. 13599 886.21 5159 TRI-Q RESPONSIBLE SERVICES INC, 13599 995.45 5160 TRI-Q RESPONSIBLE SERVICES INC. 13599 1,073.97 5161 TRI-Q RESPONSIBLE SERVICES INC. 13599 1,113,72 5162 TRI-Q RESPONSIBLE SERVICES INC, 13599 1,155,18 5163 TRI-Q RESPONSIBLE SERVICES INC, 13599 1,419.09 5164 TRI-Q RESPONSIBLE SERVICES INC. 13599 1,588.60 5165 TRI-Q RESPONSIBLE SERVICES INC. 13599 1,717.59 5166 TRI-Q RESPONSIBLE SERVICES INC. 13727 2,828.22 5169 TRI-Q RESPONSIBLE SERVICES INC. 13727 722.94 5173 TRI-Q RESPONSIBLE SERVICES INC. 13727 963,91 5174 TRI-Q RESPONSIBLE SERVICES INC. 13727 1,089,36 5175 TRI-Q RESPONSIBLE SERVICES INC. 13727 1,153.94 5176 TRI-Q RESPONSIBLE SERVICES INC. 13727 1,415.81 5177 TRI-Q RESPONSIBLE SERVICES INC. 13727 1,895.67 5178 TRI-Q RESPONSIBLE SERVICES INC. 13727 2,067.02 5179 TRI-Q RESPONSIBLE SERVICES INC. 13727 2,150.08 5180 TRI-Q RESPONSIBLE SERVICES INC. 13727 2,560.09 5181 TRI-Q RESPONSIBLE SERVICES INC. 13727 2,901.01 5182 TRI-Q RESPONSIBLE SERVICES INC. 13727 178.17 5183 TRI-Q RESPONSIBLE SERVICES INC. 13727 302.38 5184 TRI-Q RESPONSIBLE SERVICES INC. 13727 572.51 5185 TRI-Q RESPONSIBLE SERVICES INC. 13727 574.48 5186 TRI-Q RESPONSIBLE SERVICES INC. 13727 591.25 5187 TRI-Q RESPONSIBLE SERVICES INC. 13727 795.29 5188 TRI-Q RESPONSIBLE SERVICES INC. 13727 970.90 5189 TRI-Q RESPONSIBLE SERVICES INC. 13727 989.89 5190 TRI-Q RESPONSIBLE SERVICES INC. 13727 992.15 5191 TRI-Q RESPONSIBLE SERVICES INC. 13727 1,128.00 5192 TRI-Q RESPONSIBLE SERVICES INC. 13727 1,184.75 5193 TRI-Q RESPONSIBLE SERVICES INC. 13727 1,357.65 5194 TRI-Q RESPONSIBLE SERVICES INC. 13727 1,662.42 5195 TRI-Q RESPONSIBLE SERVICES INC. 13727 1,746.49 5196 TRI-Q RESPONSIBLE SERVICES INC. 13662 3,377.25 5197 TRI-Q RESPONSIBLE SERVICES INC. 13662 63.32 5198 262.18

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 5199 TRI�Q RESPONSIBLE SERVICES INC. 13662 53,57 5200 66.54 5201 TRI�Q RESPONSIBLE SERVICES INC. 13662 224.68 5202 9,311.14 5203 TRI-Q RESPONSIBLE SERVICES INC, 13662 60.05 5204 564.65 5205 TRI-Q RESPONSIBLE SERVICES INC. 13662 572.51 5206 824.93 5207 TRI-Q RESPONSIBLE SERVICES INC. 13748 938.42 5208 972.60 5209 TRI-Q RESPONSIBLE SERVICES INC. 13748 1,017.21 5210 1,053.94 5211 TRI-Q RESPONSIBLE SERVICES INC. 13748 1,085.07 5212 1,158.92 5213 TRI-Q RESPONSIBLE SERVICES INC. 13748 1,240.39 5214 1,441.31 5215 TRI-Q RESPONSIBLE SERVICES INC. 13748 1,586.04 5216 1,814.01 5217 TRI-Q RESPONSIBLE SERVICES INC. 13748 3,218.05 5219 53.57 5223 TRI-Q RESPONSIBLE SERVICES INC. 13748 1,017.60 5224 1,521.60 5225 TRI-Q RESPONSIBLE SERVICES INC. 13748 717.86 5226 717.86 5227 TRI-Q RESPONSIBLE SERVICES INC. 13748 2,050.27 5228 2,246.92 5229 TRI-Q RESPONSIBLE SERVICES INC. 13748 1,993.66 5230 2,141.89 5231 TRI-Q RESPONSIBLE SERVICES INC. 13748 126.67 5232 263.28 5250 TRI-Q RESPONSIBLE SERVICES INC. 13748 128.57 5251 128.57 5252 TRI-Q RESPONSIBLE SERVICES INC. 13748 1,285.71 5253 TRI-Q RESPONSIBLE SERVICES INC. 13748 321.43 5255 TRI-Q RESPONSIBLE SERVICES INC. 13748 964.29 5256 TRI-Q RESPONSIBLE SERVICES INC. 13748 646.69 5257 TSTC CORPORATION 0514 679.04 5258 TSTC CORPORATION 0514 711.36 5260 U-BIX CORPORATION 258026 5,357.14 U-BIX CORPORATION 254898 U-BIX CORPORATION 254898 U-BIX CORPORATION 254898 U-BIX CORPORATION 254898 U-BIX CORPORATION 254898 UPS-DELBROS INT'L EXPRESS LTD. 73622 UPS-DELBROS INT'L EXPRESS LTD. 73622 V.E.C.V GENERAL SERVICES 0289 V.E.C.V GENERAL SERVICES 0295 VEOUA WATER SOLUTIONS & TECH. (PHILS.), 3026 INC. VEOUA WATER SOLUTIONS & TECH. (PHILS.), 3026 INC. VEOLIA WATER SOLUTIONS & TECH. (PHILS.), 3117 INC. VESPER MANPOWER & CONSULTANCY 0102 SERVICES VESPER MANPOWER & CONSULTANCY 0102 SERVICES VESPER MANPOWER & CONSULTANCY 0102 SERVICES YOLKS INVESTIGATION & PROTECTION 2278 SERVICES, INC.

Decision Air Liquide Philippines, Inc. v. CJR CTA Case No. 8JJ4 5261 YOLKS INVESTIGATION & PROTECTION 2278 12,053.57 SERVICES, INC. 5,357.14 5262 YOLKS INVESTIGATION & PROTECTION 2278 12,053,57 SERVICES, INC. 5,357.14 5263 YOLKS INVESTIGATION & PROTECTION 2278 12,053.57 SERVICES, INC. 5,357.14 5264 YOLKS INVESTIGATION & PROTECTION 2293 12,053.57 SERVICES, INC. 7,876,476,80 5265 YOLKS INVESTIGATION & PROTECTION 2293 214.29 (3,272.73) SERVICES, INC. 6,545.46 5266 YOLKS INVESTIGATION & PROTECTION 2293 762.60 630.60 SERVICES, INC. 630.60 474.60 5267 YOLKS INVESTIGATION & PROTECTION 2293 340.50 377.32 SERVICES, INC. 1,125.00 SUBTOTAL- THIRD QUARTER 2008 6,214.29 OCTOBER 2171 FLORAL CREATIONS 1744 120.00 ACLT COMPUTING INC. 1471 693.27 5268 ACLT COMPUTING INC. 1471 120.00 5278 AIRFREIGHT 2100, INC. 1219040 759.00 5279 AIRFREIGHT 2100, INC. Il19044 796.72 5287 AIRFREIGHT 2100, INC. Il19044 84.00 5288 AIRFREIGHT 2100, INC. 1219042 120.00 5289 AIRFREIGHT 2100, INC. 1219039 759.00 5290 AIRFREIGHT 2100, INC. 1219039 84.00 5292 APO REF AND AIR CONDITIONING SUPPLY 18066 120.00 5293 759.00 5305 84.00 720.00 5306 ASEA BROWN BOVERI INC. 27136 1027 1,920.00 5309 CA LOGISTICS CORPORATION 1027 2,220.00 1027 5310 CA LOGISTICS CORPORATION 1027 60.00 1027 794.43 5312 CA LOGISTICS CORPORATION 1027 1027 5313 CA LOGISTICS CORPORATION 1027 1027 5314 CA LOGISTICS CORPORATION 1027 1027 5315 CA LOGISTICS CORPORATION 1027 1027 5316 CA LOGISTICS CORPORATION 1027 1027 5317 CA LOGISTICS CORPORATION 1027 1027 5318 CA LOGISTICS CORPORATION 5319 CA LOGISTICS CORPORATION 5320 CA LOGISTICS CORPORATION 5321 CA LOGISTICS CORPORATION 5322 CA LOGISTICS CORPORATION 5323 CA LOGISTICS CORPORATION 5324 CA LOGISTICS CORPORATION 5325 CA LOGISTICS CORPORATION 5326 CA LOGISTICS CORPORATION

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8!!4 Page 128 of !49 5327 CA LOGISTICS CORPORATION 1027 960.00 5328 CA LOGISTICS CORPORATION 1027 84.00 5329 CA LOGISTICS CORPORATION 1027 960.00 5330 CA LOGISTICS CORPORATION 1027 1,320.00 5331 CA LOGISTICS CORPORATION 1027 120.00 5332 CA LOGISTICS CORPORATION 1027 779.40 5333 CA LOGISTICS CORPORATION 1027 960.00 5335 CA LOGISTICS CORPORATION 1027 120.00 5336 CA LOGISTICS CORPORATION 1027 699.30 5337 CA LOGISTICS CORPORATION 1027 960.00 5338 CA LOGISTICS CORPORATION 1032 84.00 5339 CA LOGISTICS CORPORATION 1032 840.00 5340 CA LOGISTICS CORPORATION 1032 960.00 5341 CA LOGISTICS CORPORATION 1032 120.00 5342 CA LOGISTICS CORPORATION 1032 731.94 5343 CA LOGISTICS CORPORATION 1032 960.00 5344 CA LOGISTICS CORPORATION 1032 60.00 5345 CA LOGISTICS CORPORATION 1032 796.76 5346 CA LOGISTICS CORPORATION 1032 960.00 5353 CARRY-ALL INT'L FORWARDERS INC. 5107 19,360.81 5354 CARRY-ALL INT'L FORWARDERS INC. 5107 22,681.93 5355 CARRY-ALL INT'L FORWARDERS INC. 5107 24,788.06 5356 CARRY-ALL INT'L FORWARDERS INC. 5107 22,408.62 5357 CARRY-ALL INT'L FORWARDERS INC. 5107 24,382.65 5358 CARRY-ALL INT'L FORWARDERS INC. 5107 22,840.58 5359 CARRY-ALL INT'L FORWARDERS INC. 5107 27,512.31 5360 CARRY-ALL INT'L FORWARDERS INC. 5110 3,072.00 5361 CARRY-ALL JNT'L FORWARDERS INC. 5110 21,120.00 5362 CARRY-ALL INT'L FORWARDERS INC. 5110 1,026,00 5363 CARRY-ALL INT'L FORWARDERS INC. 5110 1,482,00 5364 CARRY-ALL INT'L FORWARDERS INC. 5110 4,080.00 5365 CARRY-ALL INT'L FORWARDERS INC. 5110 2,688.00 5366 CARRY-ALL INT'L FORWARDERS INC. 5110 227.31 5367 CARRY-ALL INT'L FORWARDERS INC. 5110 13,056.00 5368 CARRY-ALL INT'L FORWARDERS INC. 5110 1,824.00 5369 CARRY-ALL INT'L FORWARDERS INC. SilO 1,368.00 5370 CARRY-ALL INT'L FORWARDERS INC. 5180 728.57 5371 CARRY-ALL INT'L FORWARDERS INC. 5180 13,872.00 5372 CARRY-ALL INT'L FORWARDERS INC. 5180 1,218.86 5373 CARRY-ALL INT'L FORWARDERS INC. 5180 14,040.00 5438 CARRY-ALL INT'L FORWARDERS INC. 4838 (2,035.71) 5439 CARRY-ALL INT'L FORWARDERS INC. 4838 1,200.00 5440 CARRY-ALL INT'L FORWARDERS INC. 4838 (111.43) 5441 CARRY-ALL INT'L FORWARDERS INC. 4838 (880.49) 5442 CARRY-ALL INT'L FORWARDERS INC. 4838 (696.43)

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 81J4 5443 CARRYwALL INT'L FORWARDERS INC. 4838 696.43 5444 CARRYwALL INT'L FORWARDERS INC. 4838 (696,43) 5445 CARRYwALL INT'L FORWARDERS INC. 4838 (462.63) 5446 CARRYwALL INT'L FORWARDERS INC. 4838 5447 CARRYwALL INT'L FORWARDERS INC. 4838 696.43 5448 CARRYwALL INT'L FORWARDERS INC. 48439 (696.43) 5449 CARRYwALL INT'L FORWARDERS INC. 48439 (1,934.40) 5450 CARRYwALL INT'L FORWARDERS INC. 48439 1,560.00 5451 CARR\'wALL INT'L FORWARDERS INC. 48439 6,240.00 5452 CARRY-ALL INT'L FORWARDERS INC. 48439 7,737.60 5453 CARRY-ALL INT'L FORWARDERS INC. 48439 (7,737.60) 5454 CARRYwALL INT'L FORWARDERS INC. 48439 6,240.00 5455 CARRYWALL INT'L FORWARDERS INC. 48439 (1,632.00) 5456 CARRY-ALL INT'L FORWARDERS INC. 48439 1,632.00 5463 CLAVERIA CONSTRUCTION CO. 0304 (447.43) 5464 CLAVE RIA CONSTRUCTION CO. 0304 10,285.71 5465 CLAVERIA CONSTRUCTION CO. 0299 14,571.43 5466 CLAVERIA CONSTRUCTION CO. 0301 5,090.36 5467 CLAVERIA CONSTRUCTION CO. 0303 4,917.60 5474 CROWN WORLDWIDE MOVERS, INC. 17323 25,372.30 5475 DHL EXPRESS (PHILS) CORP. 1176365 1,254.00 5476 DHL EXPRESS (PHILS) CORP. 1176365 5477 DHL EXPRESS (PHILS) CORP. 1176365 952.03 5478 DHL EXPRESS (PHILS) CORP. 1176365 225.43 5479 DHL EXPRESS (PHILS) CORP. 1176365 451.21 5480 DHL EXPRESS (PHILS) CORP. 1176365 453.77 5481 DHL EXPRESS (PHILS) CORP. 1176365 336.30 5482 DHL EXPRESS (PHILS) CORP. 1176365 924.24 5483 DHL EXPRESS (PHILS) CORP. 1176365 491.12 5484 DHL EXPRESS (PHILS) CORP. I 176365 730.77 5485 DIAMOND 1GB, INC. 49643 757.02 5487 DRUGCHECK PHILS., INC. 27388 786,61 5490 ENVIRONMENTAL SOLUTIONS PHILS. INC. 0.548 3,068.06 5491 EUROTEC INDL TECHNOLOGIES, INC. 01718 19.29 5803 HEALTHYWAY MEDICAL CLINICS 115889 2, 778.04 5804 HEALTHYWA\'MEDICAL CLINICS 115889 5805 HEALTHYWAY MEDICAL CLINICS II5889 23,571.43 5806 HEALTHYWAY MEDICAL CLINICS 115889 84.00 5807 HEALTHYWAY MEDICAL CLINICS 115889 84.00 5808 HEALTHYWAY MEDICAL CLINICS 115889 126.00 5809 HEALTHYWAY MEDICAL CLINICS 115889 126.00 5810 HEALTHYWAY MEDICAL CLINICS 115889 168,00 5811 HEALTHYWAY MEDICAL CLINICS 115889 168,00 5812 HEALTHYWAY MEDICAL CLINICS 115889 168.00 5813 HEALTHYWAY MEDICAL CLINICS 115889 210.00 210.00 252.00 336.00

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8!14 5814 HEALTHYWAY MEDICAL CLINICS 115889 378.00 5815 HEALTHYWAY MEDICAL CLINICS 115889 378.00 5816 HEALTHYWAY MEDICAL CLINICS 115889 378.00 5817 HEALTHYWAY MEDICAL CLINICS 115889 378.00 5818 HEALTHYWAY MEDICAL CLINICS 115889 410.00 5819 HEALTHVWAV MEDICAL CLINICS 115889 410.00 .5810 HEALTHYWAY MEDICAL CLINICS 115889 461.00 5811 HEALTHVWAY MEDICAL CLINICS 115889 546.00 5811 HEALTHYWAV MEDICAL CLINICS 115889 546.00 5813 HEALTHYWAY MEDICAL CLINICS 115889 630.00 5814 HEALTHYWAY MEDICAL CLINICS 115889 630.00 5815 HEALTHYWAY MEDICAL CLINICS 115889 671.00 5816 HEALTHYWAY MEDICAL CLINICS 115889 714.00 5817 HEALTHYWAY MEDICAL CLINICS 115889 714.00 5818 HEALTHYWAY MEDICAL CLINICS 115889 756.00 5819 HEALTHYWAY MEDICAL CLINICS 115889 1,470.00 5830 HEALTHYWAV MEDICAL CLINICS 115889 1,680.00 5831 HEALTHVWAV MEDICAL CLINICS 115889 1,7ll.OO 5831 HEALTHVWAV MEDICAL CLINICS 115889 1,806.00 5833 HEALTHYWAY MEDICAL CLINICS 115889 1,848.00 5834 HEALTHVWAV MEDICAL CLINICS ll.5889 1,848.00 5835 HEALTHYWAY MEDICAL CLINICS 115889 1,310.00 5836 HEALTHYWAY MEDICAL CLINICS ll5889 1,981.00 5854 INT'L HEAVY TRUCKS CENTER, INC. 0650 3,561.50 5855 INT'L HEAVY TRUCKS CENTER, INC. 0650 3,053.57 5856 INT'L HEAVY TRUCKS CENTER, INC. 0650 3,358.93 5857 INT'L HEAVY TRUCKS CENTER, INC. 0807 3,561.50 5866 INT'L HEAVY TRUCKS CENTER, INC. 0614 (466.61) 5867 INT'L HEAVY TRUCKS CENTER, INC. 0615 (64.19) 5869 JM BRENTON INDUSTRIES 3564 9,011.57 5870 J-PAC LOGISTICS, INC. 4349 1,414.14 5871 J-PAC LOGISTICS, INC. 4349 660.00 5871 J-PAC LOGISTICS, INC. 4349 660.00 5873 J-PAC LOGISTICS, INC. 4349 660.00 5875 LEONCIO-ALCANTARA PRINTING PRESS 4141 461.89 5876 LEONCIO-ALCANTARA PRINTING PRESS 4141 1,743.71 .5879 LUNTIAN LANDSCAPING GEN SERVICES 003460 1,101.96 5880 LUNTIAN LANDSCAPING GEN SERVICES 003460 1,109.11 5881 MANILA ELECTRIC COMPANY 0000081879 4,916.01 5883 MANILA ELECTRIC COMPANY 0000081879 55,818.10 5884 MANILA ELECTRIC COMPANY 0000081879 103,446.37 5885 MANILA WATER COMPANY A YAOJOI467Z8038 39,634.14

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 ~91 MER CHEMICAL LABORATORY AND 10122 367.20 SERVICES, INC. 2,712.00 781.14 5894 MH POLY-ELECTROMECHS,INC. 2521 717.87 9906 717,87 5895 MIROF RESOURCES, INC. 9906 864.77 9906 5896 MIROF RESOURCES, INC. 9906 17,092.04 40093 17,092.04 5897 MIROF RESOURCES, INC. 40093 127416 1,121.17 5898 MIROF RESOURCES, INC. 127416 10,067.60 PKPOR000228654-230542 5899 NALCO PHILIPPINES, INC. PKPOR000228654-230542 7.64 PKPOR000228654-230542 9.55 5900 NALCO PHILIPPINES, INC. PKPOR000228654-230542 160.71 PKPOR000228654-230542 160.71 5905 NORKIS TRADING CO., INC. PKPOR000228654-230542 160.71 PKPOR0002l8654-l30542 160.71 5906 NORKIS TRADING CO., INC. PKPOR000228654-230542 160.71 PKPOR0002l8654-l30542 160.71 5966 PHIL. LONG DISTANCE TEL. CO. PKPOR000l28654-l30542 689.38 PKPOROOOll8654-l3054l 689.38 5967 PHIL LONG DISTANCE TEL. CO. PKPOR000228654-l30542 689.38 PKPOR0002l8654-l3054l 689.38 5968 PHIL LONG DISTANCE TEL. CO. PKPOR0002l8654-l30542 53.57 PKPOR000228654-230542 715.02 5969 PHIL LONG DISTANCE TEL CO. PKP0R000228654-230542 807.57 PKPOR000228654-230542 683.37 5970 PHIL LONG DISTANCE TEL CO. PKPOR000228654-230542 549.90 PKPOR000ll8654-230542 156.54 5971 PHIL. LONG DISTANCE TEL CO. PKPOR000228654-23054l 158.72 PKPOR000228654-230542 640.75 5972 PHIL. LONG DISTANCE TEL. CO. PKPOR000228654-230542 151.09 PKPOR000228654-230542 153.27 5973 PHIL LONG DISTANCE TEL. CO. PKPOR000228654-230542 153.27 PKPOR000228654-230542 169.62 5974 PHIL. LONG DISTANCE TEL CO. PKPOR000228654-230542 176.59 PKPOR000228654-230542 391.78 5975 PHIL, LONG DISTANCE TEL CO. PKPOR000228654-230542 163.14 PKPOR000228654-230542 145.64 5976 PHIL. LONG DISTANCE TEL CO. PKPOR000228654-230542 156.71 PKPOR0002l8654-2J0542 601.31 5977 PHIL, LONG DISTANCE TEL CO. PKPOR000228654-230542 177.13 PKPOR000228654-230542 164.19 5978 PHIL, LONG DISTANCE TEL CO. PKPOROOOll8654-23054l 714.01 PKPOR000228654-230542 194.56 5980 PHIL. LONG DISTANCE TEL CO. 384.01 5981 PHIL LONG DISTANCE TEL CO. 5982 PHIL LONG DISTANCE TEL. CO. 5983 PHIL LONG DISTANCE TEL. CO. 5984 PHIL LONG DISTANCE TEL CO. 5985 PHIL LONG DISTANCE TEL. CO. 5986 PHIL LONG DISTANCE TEL CO. 5987 PHIL. LONG DISTANCE TEL. CO. 5988 PHIL. LONG DISTANCE TEL. CO. 5989 PHIL. LONG DISTANCE TEL. CO. 5990 PHIL. LONG DISTANCE TEL. CO. 5991 PHIL. LONG DISTANCE TEL. CO. 5992 PHIL. LONG DISTANCE TEL. CO. 5993 PHIL. LONG DISTANCE TEL. CO. 5994 PHIL. LONG DISTANCE TEL. CO, 5995 PHIL. LONG DISTANCE TEL. CO. 5996 PHIL LONG DISTANCE TEL. CO. 5997 PHIL. LONG DISTANCE TEL. CO. 5998 PHIL. LONG DISTANCE TEL CO. 5999 PHIL. LONG DISTANCE TEL. CO. 6000 PHIL. LONG DISTANCE TEL CO. 6001 PHIL. LONG DISTANCE TEL. CO.

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8!!4 6002 PHIL. LONG DISTANCE TEL. CO. PKPOR000228654�230542 63.53 6003 PHIL. LONG DISTANCE TEL. CO. PKPOR000228654-230542 I51.09 6004 PHIL. LONG DISTANCE TEL. CO. PKPOR000228654-230542 151.09 6005 PHIL. LONG DISTANCE TEL. CO. PKPOR000228654-230542 454.07 6006 PHIL. LONG DISTANCE TEL. CO. PKPOR000228654-230542 851.58 6007 PHIL. LONG DISTANCE TEL. CO. PKPOR000228654-230542 567.98 6008 PHIL. LONG DISTANCE TEL. CO. PKPOR000228654-230542 3,636.46 6009 PHIL. LONG DISTANCE TEL. CO. PKPOR000228654-230542 151.09 6010 PHIL. LONG DISTANCE TEL. CO. PKPOR000228654-230542 196.37 6011 PHIL. LONG DISTANCE TEL. CO. PKPOR000228654�230542 159.81 6012 PHIL. LONG DISTANCE TEL. CO. PKPOR000228654-230542 3,000.00 6013 PHIL. LONG DISTANCE TEL. CO. PKPOR000228654�230542 960.00 6014 PHIL. LONG DISTANCE TEL. CO. PKPOR000228654�230542 196.52 6015 PHIL. LONG DISTANCE TEL. CO. PKPOR000228654�230542 328.77 6016 PHIL. LONG DISTANCE TEL. CO. PKPOR000228654�230542 470.72 6017 PHIL. LONG DISTANCE TEL. CO. PKPOR000228654-230542 232.16 6018 PHIL. LONG DISTANCE TEL. CO. PKPOR000228654�230542 161.59 6019 PHILIPPINE FORKLIFT CENTER, INC. 29194 5,357.14 6083 PRIME MOVER BUSINESS SOLUTIONS, INC. 0308 759.90 6084 R.C. AVILES ENG'G & MOTOR WORKS 3224 3,423.75 6085 R.C. AVILES ENG'G & MOTOR WORKS 3207 18,o25.20 6086 R.C. AVILES ENG'G & MOTOR WORKS 3225 6,910,71 6091 ROPEN ENGINEERING & SUPPLIES 939 14,389.65 6092 ROPEN ENGINEERING & SUPPLIES 939 5,196.43 6093 ROPEN ENGINEERING & SUPPLIES 939 1,305.75 6094 ROPEN ENGINEERING & SUPPLIES 939 1,892.97 6095 ROPEN ENGINEERING & SUPPLIES 939 316.98 6096 ROPEN ENGINEERING & SUPPLIES 939 1,834.13 6097 ROPEN ENGINEERING & SUPPLIES 941 2,112.72 6098 ROPEN ENGINEERING & SUPPLIES 940 192.86 6109 SMART BROADBAND, INC. 0067 212.14 6110 SMART COMMUNICATION, INC. SBEOR0000023369 152.07 6111 SMART COMMUNICATION, INC. SBEOR0000024283 429.28 6112 SMART COMMUNICATION, INC. SBEOR0000024283 403.99 6113 SMART COMMUNICATION, INC. SBEOR0000024283 122.09 6114 SMART COMMUNICATION, INC. SBEOR0000024283 130.52 6115 SMART COMMUNICATION, INC. SBEOR0000024283 151.13 6116 SMART COMMUNICATION, INC. SBEOR0000024283 206.64 6117 SMART COMMUNICATION, INC. SBEOR0000024283 85.71 6118 SMART COMMUNICATION, INC. SBEOR0000024283 206.22 6119 SMART COMMUNICATION, INC. SBEOR0000024283 541.89 6120 SMART COMMUNICATION, INC. SBEOR0000024283 424.87 6121 SMART COMMUNICATION, INC. SBEOR0000024283 777.17 6122 SMART COMMUNICATION, INC. SBEOR0000024283 290.28 6123 SMART COMMUNICATION, INC. SBEOR0000024283 85.71

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 6124 SMART COMMUNICATION, INC. SBEOR0000024283 474.69 6125 SMART COMMUNICATION, INC. SBEOR0000024283 222.69 6126 SMART COMMUNICATION, INC. SBEOR0000024283 85.71 6132 TBS INDUSTRIAL SERVICES, INC. 0949 807.00 6133 TBS INDUSTRIAL SERVICES, INC. 0950 28,167.08 6138 TNT EXPRESS WORLDWIDE (PHILS.) INC. 537530 64,50 6139 TNT EXPRESS WORLDWIDE (PHILS.) INC. 537530 192.86 6140 TNT EXPRESS WORLDWIDE (PHILS.) INC. 535158 146.35 6143 TNT EXPRESS WORLDWIDE (PHILS.) INC. 535158 52.16 6144 TNT EXPRESS WORLDWIDE (PHILS.) INC. 535158 442.13 6145 TNT EXPRESS WORLDWIDE (PHILS.) INC. 535158 1,022.04 6146 TNT EXPRESS WORLDWIDE (PHILS.) INC. 535158 285.89 6147 TNT EXPRESS WORLDWIDE (PHILS.) INC. 535158 651.78 6148 TNT EXPRESS WORLDWIDE (PHILS.) INC. 535158 238.24 6153 TRIGON MANAGEMENT & INDL CORP. 10462 2,785, 72 6154 TRI-Q RESPONSIBLE SERVICES INC. 13823 247,98 6155 TRI-Q RESPONSIBLE SERVICES INC. 13823 530.48 6156 TRI-Q RESPONSIBLE SERVICES INC. 13823 589.96 61.57 TRI-Q RESPONSIBLE SERVICES INC. 13823 811.15 6158 TRI-Q RESPONSIBLE SERVICES INC. 13823 909.77 6159 TRI-Q RESPONSIBLE SERVICES INC. 13823 989.74 6160 TRI-Q RESPONSIBLE SERVICES INC. 13823 6161 TRI-Q RESPONSIBLE SERVICES INC. 13823 1,089.90 6162 TRI-Q RESPONSIBLE SERVICES INC. 13823 1,093.46 6163 TRI-Q RESPONSIBLE SERVICES INC. 13823 1,128.00 6164 TRI�Q RESPONSIBLE SERVICES INC. 13823 1,444.25 6165 TRI-Q RESPONSIBLE SERVICES INC, 13823 1,541.31 6166 TRI-Q RESPONSIBLE SERVICES INC. 13823 1,648,05 6167 TRI-Q RESPONSIBLE SERVICES INC. 13823 2,054.26 6168 TRI-Q RESPONSIBLE SERVICES INC. 13823 2,059.27 6169 TRI-Q RESPONSIBLE SERVICES INC. 13804 3,020.98 6170 TRI-Q RESPONSIBLE SERVICES INC. 13804 6171 TRI-Q RESPONSIBLE SERVICES INC. 13804 215.45 6172 TRI-Q RESPONSIBLE SERVICES INC. 13804 236.33 6173 TRI-Q RESPONSIBLE SERVICES INC. 13804 572.51 6174 TRI-Q RESPONSIBLE SERVICES INC. 13804 731.29 6175 TRI-Q RESPONSIBLE SERVICES INC. 13804 926.88 999.09 1,000.10

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 6176 TRJ-Q RESPONSIBLE SERVICES INC. 13804 1,047.39 6177 1,119.82 6178 TRI-Q RESPONSIBLE SERVICES INC. 13804 1,128,00 6179 1,377.83 6180 TRI-Q RESPONSIBLE SERVICES INC. 13804 1,563.85 6181 1,696.62 6182 TRI-Q RESPONSIBLE SERVICES INC. 13804 2,293.75 6183 3,283.34 6184 TRI-Q RESPONSIBLE SERVICES INC. 13804 5,311.88 6185 2,001.60 6186 TRI-Q RESPONSIBLE SERVICES INC. 13804 2,491.20 6187 2,304.00 6188 TRI-Q RESPONSIBLE SERVICES INC. 13804 1,125.00 6189 6190 TRI-Q RESPONSIBLE SERVICES INC. 13804 717.86 6191 1,930.84 6194 TSTC CORPORATION 0639 2,429.78 6196 20,566,08 6197 TSTC CORPORATION 0637 6198 128.57 TSTC CORPORATION 0637 128.57 6199 964.29 TSTC CORPORATION 0637 6200 323.35 TSTC CORPORATION 0642 6201 1,250.00 U-BIX CORPORATION 261726 6202 5,357.14 U-BIX CORPORATION 261726 6203 12,053.57 U-BIX CORPORATION 261726 6204 773.81 U-OCEAN, INC. 27277 6205 5,357.14 V.E.C.V GENERAL SERVICES 0218 6206 12,053.57 6207 V.E.C.V GENERAL SERVICES 0218 NOVEMBER 2,678.57 6213 VEOLIA WATER SOLUTIONS & TECH (PHILS) 3253 6,046.56 6214 INC. 6215 23.40 6216 VESPER MMANPOWER & CONSULTANCY 0109 623.40 6217 SERVICES 170.61 6218 72.00 6219 YOLKS INVESTIGATION & PROTECTION 2331 6220 SERVICES, INC. 72.00 1,032.48 YOLKS INVESTIGATION & PROTECTION 2331 5,221.80 SERVICES, INC. 921.00 YOLKS INVESTIGATION & PROTECTION 2331 SERVICES, INC. VOLKS INVESTIGATION & PROTECTION 2331 SERVICES, INC. YOLKS INVESTIGATION & PROTECTION 2331 SERVICES, INC. VOLKS INVESTIGATION & PROTECTION 2331 SERVICES, INC. WORLD SAFETY ORGANIZATION, INC 3096 YOKOGAWA PHILS., INC. 8308 AIRFREIGHT 2100, INC. 1237582 AIRFREIGHT 2100, INC. 1237582 AIRFREIGHT 2100,1NC. 1237582 AIRFREIGHT 2100, INC. 1237582 AIRFREIGHT 2100, INC. 1237582 AIRFREIGHT 2100, INC. 1237584 AIRFREIGHT 2100, INC. 1237584 AIRFREIGHT 2100, INC. 1237584

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 6221 AIRFREIGHT 2100, INC. 1237584 1,152.00 6222 AIRFREIGHT 2100, INC. 1237584 1,926.00 6223 AIRFREIGHT 2100, INC. 1237584 1,593.00 6224 AIRFREIGHT 2100, INC. 1237585 1,278.60 6225 AIRFREIGHT 2100, INC. 1237581 6229 AIRFREIGHT 2100, INC. 1237583 472.00 6233 ASIAPHIL ENERGY SOLUTIONS, INC. 0228 14.00 6234 ASIAPHIL ENERGY SOLUTIONS, INC. 0228 6235 ASIAPHIL ENERGY SOLUTIONS, INC. 0228 9,642.86 6236 ATLAS COPCO (PHILIPPINES) INC. 94952 18,214.29 6237 ATLAS COPCO (PHILIPPINES) INC. 94952 26,785.71 6238 ATLAS COPCO (PHILIPPINES) INC. 94952 6249 C. B. BARANGAY ENTERPRISES 19862 7.97 6250 C. B. BARANGAY ENTERPRISES 19864 1,622.23 6251 CA LOGISTICS CORPORATION 1036 5,700.00 6252 CA LOGISTICS CORPORATION 1036 13,928,57 6253 CA LOGISTICS CORPORATION 1036 41,280.00 6254 CA LOGISTICS CORPORATION 1036 6255 CA LOGISTICS CORPORATION 1036 120.00 6256 CA LOGISTICS CORPORATION 1036 685.65 6257 CALOY GONZALES PAINT & AUTO SHOP, INC. 7305 960.00 6258 CALOY GONZALES PAINT & AUTO SHOP, INC. 7305 84.00 120.00 6259 CALOY GONZALES PAINT & AUTO SHOP, INC. 7304 960.00 348.21 6266 CARRY~ALL INT'I FORWARDERS INC. 5120 6267 CARRY-ALL INT'I FORWARDERS INC. 5120 531.96 6268 CARRY-ALL JNT'I FORWARDERS INC. 5t20 6269 CARRY-ALL INT'I FORWARDERS INC. 5130 321.43 6270 CARRY-ALL INT'I FORWARDERS INC. 5130 6271 CARRY~ALL INT'I FORWARDERS INC. 5135 2,328.64 6316 CLAVERIA CONSTRUCTION CO. 0308 2,766.44 6317 CLAVERIA CONSTRUCTION CO. 0310 3,2ll.l3 6318 CLAVERIA CONSTRUCTION CO. 0309 6319 CLAVERIA CONSTRUCTION CO. 316 316.29 6320 CLAVERIA CONSTRUCTION CO. 0319 15,120.00 6339 CORROSION TECH SERVICES, INC. II31 48,048.00 6340 CRD SECURITY SERVICES 208on11 2,089.29 6343 DHL EXPRESS (PHILS) CORP. 1177463 2,603.57 6344 DHL EXPRESS (PHILS) CORP. 1177463 4,525.71 6345 DHL EXPRESS (PHILS) CORP. ll77463 5,090.36 6346 DHL EXPRESS (PHILS) CORP. 1177463 4,917.60 6347 DHL EXPRESS (PHILS) CORP. 1177463 2,520.00 6348 DHL EXPRESS (PHILS) CORP. 1177463 6349 DHL EXPRESS (PHJLS) CORP. 1177463 457.50 3.60 30.00 4.80 32.38 542.31 1,109.28 3,063.34

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 Page 136 of/49 6350 DHL EXPRESS (PHILS) CORP. 1177463 904.02 6351 DHL EXPRESS (PHILS) CORP. 1177463 6,586.85 6352 DHL EXPRESS (PHILS) CORP. 1177532 6353 DHL EXPRESS (PHILS) CORP. 1177532 48.06 6354 DHL EXPRESS (PHILS) CORP. 1177532 3.60 6355 DHL EXPRESS (PHILS) CORP. 1177532 30,00 6356 DHL EXPRESS (PHILS) CORP. 1177050 2,209.94 6357 DHL EXPRESS (PHILS) CORP. 1177050 4.80 6358 DHL EXPRESS (PHILS) CORP. 1177050 33.60 6359 DHL EXPRESS (PHILS) CORP. 1177050 4.80 6360 DHL EXPRESS (PHILS) CORP. I 177050 76.40 6361 DHL EXPRESS (PHILS) CORP. 1177050 4.80 6362 DHL EXPRESS (PHILS) CORP. 1177050 69.54 6363 DHL EXPRESS (PHILS) CORP. 1177050 4.80 6364 DHL EXPRESS (PHILS) CORP. 1177050 43.68 6365 DHL EXPRESS (PHILS) CORP. 1177050 3,60 6366 DHL EXPRESS (PHILS) CORP. 1177050 30.00 6367 DRUGCHECK PHILS., INC. 107580 1,234.65 6368 DRUGCHECK PHILS., INC. 107580 38.57 6369 DRUGCHECK PHILS., INC. 107580 38.57 6370 DRUGCHECK PHILS., INC. 107580 38.57 6371 DRUGCHECK PHILS., INC. 107580 38.57 6372 ELECTRO SYSTEMS IND CORP 21123 57.86 6383 FILIPINAS INSPECTION, INC. 370 93,905.46 6416 GREENLIGHT POWER, INC. 0623 24,282.00 6423 HEALTHVWAV MEDICAL CLINICS 119676 5,892.86 6424 HEALTHVWAV MEDICAL CLINICS 119676 7.20 6425 HEALTHVWAY MEDICAL CLINICS 119676 99.07 6426 HEALTHVWAY MEDICAL CLINICS 119676 382.46 6427 HEALTHVWAV MEDICAL CLINICS 119677 1,857.84 6428 HEALTHVWAV MEDICAL CLINICS 119677 6.48 6429 HEALTHVWAY MEDICAL CLINICS 119677 6.48 6430 HEALTHVWAV MEDICAL CLINICS 119677 12.96 6431 HEALTHVWAV MEDICAL CLINICS 119677 16.78 6432 HEALTHVWAY MEDICAL CLINICS 119677 23.14 6433 HEALTHVWAY MEDICAL CLINICS 119677 23.44 6434 HEALTHYWAY MEDICAL CLINICS 119677 25.03 6435 HEALTHVWAV MEDICAL CLINICS 119677 25.39 6436 HEALTHYWAY MEDICAL CLINICS 119677 89.65 6437 HEALTHYWAV MEDICAL CLINICS 119677 126.93 6438 HEALTHVWAV MEDICAL CLINICS 119531 400.77 6439 HEALTHYWAY MEDICAL CLINICS 119531 4.32 6440 HEALTHYWAV MEDICAL CLINICS 119531 4.32 6441 HEALTHVWAY MEDICAL CLINICS 119531 6.26 6442 HEALTHYWAV MEDICAL CLINICS 119531 11.52 14.83

Decision Air Liquide Philippines, Inc. v. C/R CTA Case No. 8114 6443 HEALTHYWAY MEDICAL CLINICS 119531 16,66 6444 HEALTHYWAY MEDICAL CLINICS 119531 75.45 6445 HEALTHYWAY MEDICAL CLINICS 119531 153.94 6446 HEALTHYWAY MEDICAL CLINICS 119531 216.75 6447 HEALTHYWAY MEDICAL CLINICS 119531 293.76 6448 HEALTHYWAY MEDICAL CLINICS I 19531 399.61 6449 HEALTHYWAY MEDICAL CLINICS 119531 942.65 6450 HEALTHYWAY MEDICAL CLINICS 119531 1,508.07 6475 HUMANTEKINCORPORATED 2060 50.53 6476 HUMANTEKINCORPORATED 2060 73.29 6479 J-10 INCORPORATED 5677 486.00 6482 LAZARD POWER CORP. 0125 4,623.63 6483 LAZARD POWER CORP. 0125 8,068.68 6484 LEONCIO-ALCANTARA PRINTING PRESS 4353 192.85 6485 LEONCIO-ALCANTARA PRINTING PRESS 4290 1,628.52 6498 MANILA WATER COMPANY 0103604 25,229.71 6527 MH POLY-ELECTROMECHS,INC. 2533 20,880.00 6531 NEWTON ELECTRICAL EQUIP CO., INC. 5117 2,594.88 6532 NEWTON ELECTRICAL EQUIP CO., INC. 5117 4,359.60 6533 NEWTON ELECTRICAL EQUIP CO., INC. 5148 2,461.92 6534 NEWTON ELECTRICAL EQUIP CO., INC. 5148 600.00 6535 NEWTON ELECTRICAL EQUIP CO., INC. 5148 2.64 6536 NEWTON ELECTRICAL EQUIP CO., INC. 5148 2,636.40 6538 NMGRA LAW OFFICE 2715 600,00 6539 NMGRA LAW OFFICE 2715 600.00 6540 OSA INDUSTRIES PHILS. INC. 2682 4,607.14 6541 OSA INDUSTRIES PHILS. INC. 2682 7,020.00 6579 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 6580 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 19.50 6581 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 151.09 6582 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 151.09 6583 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 153.14 6584 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 153.27 6585 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 153.27 6586 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 156,54 6587 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 156.54 6588 PHIL. LONG DISTANCE TEL. CO. PKP0R000238832-423 157.63 6589 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 160,09 160.71

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8114 6590 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 160.71 6591 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 160.71 6592 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 160.71 6593 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 160.71 6594 PHIL. LONG DISTANCE TEL. CO. PKP0R000238832-423 160.71 6595 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 160.95 6596 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 176.57 6597 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 177.68 6598 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 180.00 6599 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 182.19 6600 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 182.59 6601 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 188.43 6602 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 196.30 6603 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 206.78 6604 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 224.99 6605 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 230.08 6606 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 233.77 6607 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 262.82 6608 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 264.91 6609 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 282.62 6610 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 305.77 6612 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 324.03 6613 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 353.04 6614 PHlL. LONG DISTANCE TEL. CO. PKPOR000238832-423 366.83 6615 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 373.58 6616 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 410.27 6617 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 445.34 6618 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 454.53 6619 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 456.27 6621 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 584.12 6622 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 596.75 6623 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 689.38 6624 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 689.38 6625 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 690.88 6626 PHIL. LONG DISTANCE TEL. CO. PKPOR000238832-423 960,00 6627 PHIL. LONG DISTANCE TEL. CO. PKP0R000238832-423 992.82 6628 PHIL. LONG DISTANCE TEL. CO. PKP0R000238832-423 3,000.00 6630 PHIL. THERMAL EXCHANGERS, INC. 819 12,072.00 6631 PHIL. THERMAL EXCHANGERS, INC. 818 12,072.00 6632 PHlLIPPINE FORKLIFT CENTER, INC. 29429 266.79 6633 PHIL INT'L INSURANCE BROKERS INC. 42486 165.48 6634 PHIL INT'L INSURANCE BROKERS INC. 42486 80.31 6635 PHIL INT'L INSURANCE BROKERS INC. 42486 154.56 6636 PHIL INT'L INSURANCE BROKERS INC. 42486 2,116.84 6637 PHIL INT'L INSURANCE BROKERS INC. 42486 1,276.53

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 Page 139ofl49 6638 PHIL INT'L INSURANCE BROKERS INC. 42486 154.56 6639 PHIL INT'L INSURANCE BROKERS INC. 42486 165.49 6640 PHIL INT'L INSURANCE BROKERS INC. 42486 1,510.72 6641 PHIL INT'L INSURANCE BROKERS INC. 42486 60.00 6642 PHIL INT'L INSURANCE BROKERS INC. 42486 154.56 6643 PHIL INT'L INSURANCE BROKERS INC. 42486 957.52 6644 PHIL INT'L INSURANCE BROKERS INC. 42486 154.56 6645 PHIL INT'L INSURANCE BROKERS INC. 42486 957,52 6646 PHIL INT'L INSURANCE BROKERS INC. 42486 154.56 6647 PHIL INT'L INSURANCE BROKERS INC. 42486 957.52 6648 PHIL INT'L INSURANCE BROKERS INC. 42486 142.29 6683 PROSERV COMMUNICATION SYSTEMS 9044 1,800.00 6684 R&F ELECTRICAL SERVICES 0045 2,142.86 6685 R.C. AVILES ENG'G & MOTOR WORKS 3232 2,019.60 6686 R.C. AVILES ENG'G & MOTOR WORKS 3132 1,581.84 6687 R.C. AVILES ENG'G & MOTOR WORKS 3233 8,250.00 6688 R.C. AVILES ENG'G & MOTOR WORKS 3262 2,191.20 6689 R.C. AVILES ENG'G & MOTOR WORKS 3263 2,486. 79 6690 R.C. AVILES ENG'G & MOTOR WORKS 3263 2,956.18 6691 R.C. AVILES ENG'G & MOTOR WORKS 3263 1,754.00 6692 R.C. AVILES ENG'G & MOTOR WORKS 3263 514.29 6693 R.C. AVILES ENG'G & MOTOR WORKS 3163 495.34 6694 R.C. AVILES ENG'G & MOTOR WORKS 3163 2,389.80 6695 RENTOKIL INITIAL (PHILS.) INC. 137963 289.29 6696 RENTOKIL INITIAL (PHILS.) INC. 138584 420.54 6697 RENTOKIL INITIAL (PHILS.) INC. 138584 420.54 6698 ROPEN ENGINEERING & SUPPLIES 949 321.43 6699 ROPEN ENGINEERING & SUPPLIES 949 311.43 6700 ROPEN ENGINEERING & SUPPLIES 949 85,71 6701 ROPEN ENGINEERING & SUPPLIES 949 157.14 6702 ROPEN ENGINEERING & SUPPLIES 949 428.57 6703 ROPEN ENGINEERING & SUPPLIES 949 85,71 6704 ROPEN ENGINEERING & SUPPLIES 949 157.14 6705 ROPEN ENGINEERING & SUPPLIES 978 ll.!i5 6706 ROPEN ENGINEERING & SUPPUES 978 359.16 6707 ROPEN ENGINEERING & SUPPLIES 978 196.72 6708 ROPEN ENGINEERING & SUPPLIES 978 1,965.00 6709 ROPEN ENGINEERING & SUPPLIES 978 548.04 6710 ROPEN ENGINEERING & SUPPLIES 1002 10,688.76 6741 SKF PHILIPPINES INC. 51631 3,234.00 6741 SKF PHILIPPINES INC. 52631 3,960.00 6743 SKF PHILIPPINES INC. 52631 3,960.00 6744 SMART BROADBAND, INC. 0014 212.14 6745 SMART COMMUNICATION, INC. SBCEHR00002176 298.26 6746 SMART COMMUNICATION, INC. SBCEHROOOOZI76 85.71

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 81 !4 6747 SMART COMMUNICATION, INC. SBCEHR00002176 106,66 6748 SMART COMMUNICATION, INC. SBCEHR00002176 135.66 6749 SMART COMMUNICATION, INC. SBCEHR00002176 280,92 6750 SMART COMMUNICATION, INC. SBCEHROOOO:Z I 76 85.71 6751 SMART COMMUNICATION, INC. SBCEHR00002176 221.60 6752 SMART COMMUNICATION, INC. SBCEHR00002176 341.16 6753 SMART COMMUNICATION, INC. SBCEHR00002176 259.99 6754 SMART COMMUNICATION, INC. SBCEHR00002176 796.18 6755 SMART COMMUNICATION, INC. SBCEHR00002176 124.14 6756 SMART COMMUNICATION, INC. SBCEHR00002176 85.71 6757 SMART COMMUNICATION, INC. SBCEHR00002176 138.58 6758 SMART COMMUNICATION, INC. SBCEHR00002176 ll6,63 6759 SMART COMMUNICATION, INC. SBCEHR00001176 85.71 6779 TERESA & SONS INCORPORATED 11477 385.71 6781 THERMA CONTROL MACHINERY 0563 10,178.57 6781 TNT EXPRESS WORLDWIDE (PHILS.) INC. 535171 179.88 6783 TNT EXPRESS WORLDWIDE (PHILS.) INC. 543111 139,01 6784 TNT EXPRESS WORLDWIDE (PHILS.) INC. 543111 1,731.58 6785 TNT EXPRESS WORLDWIDE (PHILS.) INC. 543111 438.10 6786 TNT EXPRESS WORLDWIDE (PHILS.) INC. 543111 1,271.94 6787 TNT EXPRESS WORLDWIDE (PHILS.) INC. 5431 II 74.36 6788 TNT EXPRESS WORLDWIDE (PHILS.) INC. 54311 I 925.31 6789 TNT EXPRESS WORLDWIDE (PHILS.) INC. 543111 63.74 6790 TNT EXPRESS WORLDWIDE (PHILS.) INC. 543111 46.49 6791 TNT EXPRESS WORLDWIDE (PHILS.) INC. 543111 796,93 6792 TNT EXPRESS WORLDWIDE (PHJLS.) INC. 543111 69.37 6793 TNT EXPRESS WORLDWIDE (PHILS.) INC. 543111 897.29 68ll TOYOTA PASONG TAMO 090577 183,00 6813 TRIGON MANAGEMENT & IND'L CORP. 10486 1,785.71 6814 TRIGON MANAGEMENT & IND'L CORP. 10531 1,785.71 6817 TRI�Q RESPONSIBLE SERVICES INC. 13927 110.23 6818 TRI�Q RESPONSIBLE SERVICES INC. 13927 405.43 6819 TRI-Q RESPONSIBLE SERVICES INC. 13927 535.19 6810 TRI-Q RESPONSIBLE SERVICES INC. 13927 704,04 6821 TRI-Q RESPONSIBLE SERVICES INC. 13917 815.10 6821 TRI�Q RESPONSIBLE SERVICES INC. 13927 876.87 6813 TRI�Q RESPONSIBLE SERVICES INC. 13927 978.83 6814 TRI-Q RESPONSIBLE SERVICES INC. 13927 1,060.47 6825 TRI�Q RESPONSIBLE SERVICES INC. 13917 1,108.61 6816 TRI-Q RESPONSIBLE SERVICES INC. 13927 1,241.83 6817 TRI-Q RESPONSIBLE SERVICES INC. 13927 1,610. 75 6818 TRI-Q RESPONSIBLE SERVICES INC. 13927 1,846.99 6829 TRI-Q RESPONSIBLE SERVICES INC. 13927 3,573.48 6830 TRI�Q RESPONSIBLE SERVICES INC. 13927 3,653.83 6831 TRI�Q RESPONSIBLE SERVICES INC. 13951 609.74 6832 TRI-Q RESPONSIBLE SERVICES INC. 13951 631.05

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 Page /41 of 149 6833 TRI-Q RESPONSIBLE SERVICES INC. 13951 763.70 6834 775.93 6835 TRI-Q RESPONSIBLE SERVICES INC. 13951 860.98 6836 934.48 6837 TRI-Q RESPONSIBLE SERVICES INC. 13951 942.74 6838 984.03 6839 TRI-Q RESPONSIBLE SERVICES INC. 139.51 1,081.85 6840 1,090.34 6841 TRI-Q RESPONSIBLE SERVICES INC. 13951 1,142.23 6842 1,214.46 6843 TRI-Q RESPONSIBLE SERVICES INC. 13951 1,262.43 6844 1,548.52 684.5 TRI-Q RESPONSIBLE SERVICES INC. 139.51 1,637.30 6846 2,242.84 6847 TRI-Q RESPONSIBLE SERVICES INC. 13951 3,732.56 6848 2,016.00 6850 TRI-Q RESPONSIBLE SERVICES INC. 13951 91.29 6851 TRI-Q RESPONSIBLE SERVICES INC. 13951 128.57 6852 642.86 TRI-Q RESPONSIBLE SERVICES INC. 13951 6853 642.86 TRI-Q RESPONSIBLE SERVICES INC. 139.51 6858 964.29 TRI-Q RESPONSIBLE SERVICES INC. 13951 6861 5,3.57.14 TRI-Q RESPONSIBLE SERVICES INC. 13951 6862 12,053.57 TRI-Q RESPONSIBLE SERVICES INC. 139.51 6863 .5,357,14 TSTC CORPORATION 0652 6864 12,0.53.57 UPS-DELBROS INTERNATIONAL EXPRESS 78372 6865 LTD. 5,357.14 6866 V.E.C. V GENERAL SERVICES 0151 12,053.57 DECEMBER VEOLIA WATER SOLUTIONS & TECH. (PHILS.), 327.5 341.04 6914 INC. 4,714.28 6916 7202 VEOLIA WATER SOLUTIONS & TECH. (PHILS,), 3275 540.18 7204 INC. 824.96 7206 2,008.57 7208 VEOLIA WATER SOLUTIONS & TECH. (PHILS.), 3275 910.88 72ll INC. 163,94 7213 .5,492.20 YOLKS INVESTIGATION & PROTECTION 2346 SERVICES, INC. YOLKS INVESTIGATION & PROTECTION 2346 SERVICES, INC. YOLKS INVESTIGATION & PROTECTION 2232 SERVICES, INC. YOLKS INVESTIGATION & PROTECTION 2232 SERVICES, INC. YOLKS INVESTIGATION & PROTECTION 2232 SERVICES, INC. YOLKS INVESTIGATION & PROTECTION 2232 SERVICES, INC. ATLAS COPCO (PHILIPPINES) INC. 95084 AXUS INNOVATION TECH INC. 0188 HONDA CARS MAKATI, INC. 214055 HONDA CARS MAKATI, INC. 214055 HONDA CARS MAKATI,INC. 21405.5 HONDA CARS MAKATI,INC. 21405.5 HONDA CARS MAKATI, INC. 214055 HONDA CARS MAKATl, INC. 214055

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 Page 142 of149 7115 HONDA CARS MAKATI, INC. 114625 673,75 7117 HONDA CARS MAKATl, INC. 214625 1,802.35 7119 HONDA CARS MAKATl, INC. Zl4625 7120 HONDA CARS MAKATl, INC. 214626 360.00 7272 J-PAC LOGISTICS, INC. 4398 868.89 7173 J-PAC LOGISTICS, INC. 4398 660.00 7174 J-PAC LOGISTICS, INC. 4398 660.00 7175 J-PAC LOGISTICS, INC. 4398 2,552.14 7176 J-PAC LOGISTICS, INC. 4398 660.00 7277 J-PAC LOGISTICS, INC. 4398 660.00 7278 J-PAC LOGISTICS, INC. 4398 660,00 7279 J-PAC LOGISTICS, INC. 4398 660,00 7280 J-PAC LOGISTICS, INC. 4398 2,792.14 7181 J-PAC LOGISTICS, INC. 4398 360.00 7282 J-PAC LOGISTICS, INC. 4398 600.00 7283 J-PAC LOGISTICS, INC. 4398 360.00 7285 LAZARD POWER CORPORATION 0125 600.00 7315 MANILA WATER COMPANY 0103814 4,285.71 7365 PHIL. LONG DISTANCE TEL. CO. PKP0R000247639-686 44,304.70 7366 PHIL. LONG DISTANCE TEL. CO. PKPOR000247639-686 689.38 7367 PHIL. LONG DISTANCE TEL. CO. PKP0R000247639-686 689.38 7370 PHIL. LONG DISTANCE TEL. CO. PKPOR000247639-686 689.38 7371 PHIL. LONG DISTANCE TEL. CO. PKPOR000247639-686 960.00 7372 PHIL. LONG DISTANCE TEL. CO. PKPOR000247639-686 27.28 7373 PHIL. LONG DISTANCE TEL. CO. PKPOR000247639-686 151.09 7374 PHIL. LONG DISTANCE TEL. CO. PKPOR000247639-686 151.09 7375 PHIL. LONG DISTANCE TEL. CO. PKPOR000247639-686 151.09 7376 PHIL. LONG DISTANCE TEL. CO. PKP0R000247639-686 151.09 7377 PHIL. LONG DISTANCE TEL. CO. PKPOR000247639-686 151.09 7378 PHIL. LONG DISTANCE TEL. CO. PKPOR000247639-686 153.27 7379 PHIL. LONG DISTANCE TEL. CO. PKPOR000247639-686 153.27 7380 PHIL. LONG DISTANCE TEL. CO. PKPOR000247639-686 156.64 7381 PHIL. LONG DISTANCE TEL. CO. PKPOR000247639-686 161.46 7382 PHIL. LONG DISTANCE TEL. CO. PKPOR000247639-686 166.35 7383 PHIL. LONG DISTANCE TEL. CO. PKPOR000247639-686 169.Jl 7384 PHIL. LONG DISTANCE TEL. CO. PKPOR000247639-686 169.42 7386 PHIL. LONG DISTANCE TEL. CO. PKPOR000247639-686 174.26 7387 PHIL. LONG DISTANCE TEL. CO. PKPOR000247639-686 174.54 7388 PHIL. LONG DISTANCE TEL. CO. PKPOR000247639-686 181.50 7389 PHIL. LONG DISTANCE TEL. CO. PKPOR000247639-686 199.42 7390 PHIL. LONG DISTANCE TEL. CO. PKPOR000247639-686 209.18 7391 PHIL. LONG DISTANCE TEL. CO. PKPOR000247639-686 214.13 7392 PHIL. LONG DISTANCE TEL. CO. PKPOR000247639-686 223.92 7393 PHIL. LONG DISTANCE TEL. CO. PKPOR000247639-686 224.59 7394 PHIL. LONG DISTANCE TEL. CO. PKPOR000247639-686 248.31 268.71

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8!!4 Page !43 of !49 7395 PHIL. LONG DISTANCE TEL CO. PKPOR000247639-686 283.51 PKPOR000247639-686 287.87 7396 PHIL. LONG DISTANCE TEL CO. PKPOR000247639-686 298,85 PKPOR000247639-686 337.30 7397 PHIL. LONG DISTANCE TEL. CO. PKPOR000247639-686 432,54 PKPOR000247639-686 455.27 7399 PHIL. LONG DISTANCE TEL. CO. PKPOR000247639-686 586.40 PKPOR000247639-686 659.36 7400 PHIL. LONG DISTANCE TEL. CO. PKPOR000247639-686 810.41 PKPOR000247639-686 856.64 7401 PHIL. LONG DISTANCE TEL. CO. PKP0R000247639-686 3,000,00 PKPOR000247639-686 3,680.96 7403 PHIL. LONG DISTANCE TEL. CO. PKPOR000247639-686 4,242.42 PKPOR000247639-686 160,71 7404 PHIL. LONG DISTANCE TEL. CO. PKPOR000247639-686 160,71 PKPOR000247639-686 160.71 7405 PHIL. LONG DISTANCE TEL. CO. PKPOR000247639-686 160.71 PKPOR000247639-686 160,71 7406 PHIL. LONG DISTANCE TEL. CO. 3265 5,226,00 3265 2,262.86 7407 PHIL. LONG DISTANCE TEL. CO. 3265 2,545. 78 45862 534.23 7408 PHIL. LONG DISTANCE TEL. CO. 45862 589.29 45862 589.29 7409 PHIL. LONG DISTANCE TEL. CO. 1730151 792.00 1730151 948.60 7410 PHIL. LONG DISTANCE TEL. CO. 1730151 1,973.70 309024 210.23 7411 PHIL. LONG DISTANCE TEL. CO. 309025 358.14 206991 579,03 7412 PHIL. LONG DISTANCE TEL. CO, 1,760,148,68 7413 PHIL. LONG DISTANCE TEL. CO. 20,368,488,65 7417 PHIL. LONG DISTANCE TEL. CO. INPUT TAX 7442 R.C. AVILES ENG'G & MOTOR WORKS 7,972.00 127.25 7444 R.C. AVILES ENG'G & MOTOR WORKS 3,456,00 7445 R.C. AVILES ENG'G & MOTOR WORKS 20,14 7520 SUPERIOR GAS & EQUIPT CO., INC. 7521 SUPERIOR GAS & EQUIPT CO., INC. 7522 SUPERIOR GAS & EQUIPT CO., INC. 7543 TOPNOTCH AWARDS & NOVELTIES 7544 TOPNOTCH AWARDS & NOVELTIES 7545 TOPNOTCH AWARDS& NOVELTIES 7546 TOYOTA SHAW ORTIGAS 7547 TOYOTA SHAW ORTIGAS 7550 TOYOTA SHAW INC. SUBTOTAL- FOURTH QUARTER 2008 TOTAL- SECOND TO FOURTH QUARTERS OF 2008 5.) WITHOUT SUPPORTING VAT INVOICES/OFFICIAL RECEIPTS AS REQUIRED UNDER SECTION 113(A) OF THE NIRC OF 1997, AS AMENDED EXHIBIT SUPPLIER'S NAME INVOICE/OR NUMBER NUMBER APRIL AIRFREIGHT 2IOO, INC. A82630/1161945 13 17 PEOPLE'S AIR CARGO AND WAREHOUSING 398410/Airfreight A80855 CO., INC. 240 FAIRCHILD PROCESS CONTROLS 1514/1545 42987/17764 380 MARSIAN INTERNATIONAL SALES

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 381 MARSIAN INTERNATIONAL SALES 42987/17764 501.43 319.20 382 MARSIAN INTERNATIONAL SALES 42987/17764 1,279.20 383 MARSIAN INTERNATIONAL SALES 42987/17764 72.86 578.57 384 MARSIAN INTERNATIONAL SALES 42987/17764 1,804.82 160.72 385 MARSIAN INTERNATIONAL SALES 43177/17764 160.72 549.00 386 MARSIAN INTERNATIONAL SALES 43177/17764 2,698.94 546.43 387 MARS IAN INTERNATIONAL SALES 43177/17764 139.29 320.35 388 MARSIAN INTERNATIONAL SALES 43177/17764 156,35 Zll.73 389 MARS IAN INTERNATIONAL SALES 43177/17764 170,53 150.35 390 MARSIAN INTERNATIONAL SALES 43I77/17764 150.35 150.35 391 MARSIAN INTERNATIONAL SALES 43I77/17764 150.35 334.03 392 MARSIAN INTERNATIONAL SALES 43291/17764 152.53 544.71 393 MARSIAN INTERNATIONAL SALES 43291/17764 213.98 398.69 482 PHIL. LONG DISTANCE TEL. CO. I 8016407/PKPOROOOI 76837- 195.65 848 2,912.13 483 PHIL. LONG DISTANCE TEL CO. I 80313521PKPOR000176837- 806.62 848 377.72 484 PHIL. LONG DISTANCE TEL. CO. I80164131PKPOROOO 176837- 156.65 848 150.35 485 PHIL. LONG DISTANCE TEL. CO. 18016414/PKPOR000176837- 175.42 848 175.30 486 PHIL. LONG DISTANCE TEL. CO. I8016415/PKPOR000176837- 381.31 848 960,00 487 PHIL. LONG DISTANCE TEL. CO. 18016423/PKPOROOO 176837- 215.42 848 152.53 488 PHIL. LONG DISTANCE TEL. CO. 180 I6424/PKPOROOO 176837- 156.35 848 3,000.00 489 PHIL. LONG DISTANCE TEL. CO. 18016426/PKPOROOO 176837- 1,030,41 848 557.71 490 PHIL. LONG DISTANCE TEL. CO. 180164 IO/PKPOROOOI76837- 156.35 848 150.35 491 PHIL. LONG DISTANCE TEL. CO. 180 16421/PKPOROOOI76837- 780,05 848 182.94 493 PHIL. LONG DISTANCE TEL. CO. I8016419/PKPOROOOI76837- 848 494 PHIL. LONG DISTANCE TEL. CO. 18016445/PKPOROOO 176809 495 PHIL. LONG DISTANCE TEL. CO. 180313771PKPOR000176809 496 PHIL, LONG DISTANCE TEL. CO. 18016416?PKPOR000176812 497 PHIL. LONG DISTANCE TEL. CO. 18016417/PKPOROOOI76812 498 PHIL. LONG DISTANCE TEL. CO. 180 16405/PKPOROOOI 76813- 834 499 PHIL. LONG DISTANCE TEL. CO. 18016406/PKPOROOO 1768IJ. 834 500 PHIL. LONG DISTANCE TEL. CO, 18016408/PKPOROOOJ 76813- 834 501 PHIL. LONG DISTANCE TEL. CO. 18016409/PKPOR000176813- 834 502 PHIL. LONG DISTANCE TEL. CO. 18016411/PKPOROOOI 76813- 834 503 PHIL. LONG DISTANCE TEL. CO. I80J64121PKPOROOOI76813- 834 504 PHIL. LONG DISTANCE TEL. CO. 18016418/PKPOROOO 176813- 834 505 PHIL. LONG DISTANCE TEL. CO. 180164221PKPOR000176813- 834 506 PHIL. LONG DISTANCE TEL. CO. 18016427/PKPOROOOI76813- 834 507 PHIL. LONG DISTANCE TEL. CO. 180 16428/PKPOR000176813- 834 508 PHIL. LONG DISTANCE TEL. CO. 18016430/PKPOROOOII76813- 834 509 PHIL. LONG DISTANCE TEL. CO. 18016432/PKPOROOO 176813- 834 510 PHIL. LONG DISTANCE TEL. CO. 180164341PKPOR000176813- 834 511 PHIL. LONG DISTANCE TEL. CO. 180164361PKPOR000176813- 834 512 PHIL. LONG DISTANCE TEL. CO. 18016437/PKPOROOO 176813- 834 513 PHIL. LONG DISTANCE TEL. CO. 18016438/PKPOROOOI76813- 834 514 PHIL. LONG DISTANCE TEL. CO. t8016440/PKPOROOOI76813- 834

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No.8! 14 515 PHIL. LONG DISTANCE TEL. CO. I80164441PKPOR000176813- 25.79 834 159.07 960,00 517 PHIL. LONG DISTANCE TEL. CO. 1803 1390/PKPOR000176813- 358.07 834 155.80 132.44 518 PHIL. LONG DISTANCE TEL. CO. 18031401/PKPOR000176813- 1,200.00 834 145.29 441.10 519 PHIL. LONG DISTANCE TEL. CO. 18031407/PKPOROOO17681 3- 46,06 834 90.96 556.41 520 PHIL. LONG DISTANCE TEL. CO. 57004089192/PKPOROOOI7681 75.09 3-834 1,648.53 45.45 527 PHILIPPINE INTERNATIONAL INSURANCE 41801/33288 252.17 90.96 BROKERS INC. 503.19 1,008.51 528 PHILIPPINE INTERNATIONAL INSURANCE 41803/33291 24.68 297.27 BROKERS INC. 219.96 679.62 529 PHILIPPINE INTERNATIONAL INSliRANCE 41814/33291 103.56 1,986.35 BROKERS INC. 530 PHILIPPINE INTERNATIONAL INSURANCE 41816133291 BROKERS INC. 704 TNT EXPRESS WORLDWIDE (PHILS.) INC. 00843892/495217 705 TNT EXPRESS WORLDWIDE (PHILS,) INC. 00843892/495217 706 TNT EXPRESS WORLDWIDE (PHILS.) INC. 00844650/495217 707 TNT EXPRESS WORLDWIDE (PHILS.) INC. 00845102/495217 708 TNT EXPRESS WORLDWIDE (PHILS.) INC. 00845102/495217 709 TNT EXPRESS WORLDWIDE (PHILS.) INC. 00846445/495217 710 TNT EXPRESS WORLDWIDE (PHILS.) INC. 00846445/495217 711 TNT EXPRESS WORLDWIDE (PHILS.) INC. 00841245/495217 712 TNT EXPRESS WORLDWIDE (PHILS.) INC. 00842282/495217 713 TNT EXPRESS WORLDWIDE (PHILS.) INC. 00847226/495301 714 TNT EXPRESS WORLDWIDE (PHILS.) INC. 00847714/495301 715 TNT EXPRESS WORLDWIDE (PHILS.) INC. 00847714/49530 I 716 TNT EXPRESS WORLDWIDE (PIIILS.) INC. 00848993/495301 717 TNT EXPRESS WORLDWIDE (PHILS.) INC. 00848993/495301 718 TNT EXPRESS WORLDWIDE (PHILS.) INC. 00850188/495301 719 TNT EXPRESS WORLDWIDE (PHILS.) INC. 00850188/495301

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8114 720 TNT EXPRESS WORLDWIDE (PHILS.) INC. 00851566/495301 154.78 721 TNT EXPRESS WORLDWIDE (PHILS.) INC. 00851566/495301 172.49 JUNE 457.50 48,155.83 2002 CRD SECURITY SERVICES 0331 08MANDA/2025/0685 157.09 SUBTOTAL- SECOND QUARTER 2008 (1,061.99) 2336 PHIL. LONG DISTANCE TEL. CO. 18646257/PKPOROOO 194443- 339.23 2516 TNT EXPRESS WORLDWIDE (PHILS.) INC. 466 366,83 DN08-056/495672 1,710.78 July DHL EXPRESS (PHILS) CORP. MNLI10543/1088697 192.86 2739 DHL EXPRESS (PHILS) CORP. MNLII0543/1088697 2740 DHL EXPRESS (PHILS) CORP. MNLII0543/1088697 173,57 2741 AUGUST HANDOG IND'L GASES DISTRIBUTORS, INC. 15518/10067 40,888.80 3890 27.43 3891 HANDOG IND'L GASES DISTRIBUTORS, INC. 15615/1067 689.38 1,232.14 SEPTEMBER PEOPLE'S AIR CARGO AND WAREHOUSING 85418/AF#B03496 4382 CO., INC. 44,716.12 4384 CARGOHAUS, INC. 546493/AF#BI3518 15,360.00 4938 PHIL. LONG DISTANCE TEL. CO. 5026 PIONEER TRUCKPARTS & EQPT CORP. 195691411PKPOR000220357- 106.07 379 106.07 14916 253.48 321.72 SUBTOTAL- THIRD QUARTER 2008 323.11 351.32 OCTOBER CARRY-ALL INT'L FORWARDERS INC. 14572/5150 415.25 5422 574.04 694.03 5917 PETRON FLEET CARD 2000049011/40000395 703,41 5918 PETRON FLEET CARD 2000049011/40000395 725.25 5919 PETRON FLEET CARD 2000049011/40000395 734.81 5920 PETRON FLEET CARD 2000049011/40000395 772.08 5921 PETRON FLEET CARD 2000049011/40000395 818.44 5922 PETRON FLEET CARD 2000049011/40000395 5923 PETRON FLEET CARD 2000049011/40000395 5924 PETRON FLEET CARD 2000049011/40000395 5925 PETRON FLEET CARD 2000049011/40000395 5926 PETRON FLEET CARD 2000049011/40000395 5927 PETRON FLEET CARD 2000049011/40000395 5928 PETRON FLEET CARD 2000049011/40000395 5929 PETRON FLEET CARD 2000049011/40000395 5930 PETRON FLEET CARD 2000049011/40000395

Decision Air Liquide Philippines, Inc. v. C/R CTA Case No.8/ /4 Page 147 of /49 5931 PETRON FLEET CARD 2000049011/40000395 848.74 5932 PETRON FLEET CARD 2000049011/40000395 920,43 5933 PETRON FLEET CARD 2000049011/40000395 931.17 5934 PETRON FLEET CARD 2000049011/40000395 948.48 5935 PETRON FLEET CARD 2000049011/40000395 963.44 5936 PETRON FLEET CARD 2000049011/40000395 969.82 5937 PETRON FLEET CARD 2000049011/40000395 1,041.87 5938 PETRON FLEET CARD 2000049011/40000395 1,079,92 5939 PETRON FLEET CARD 2000049011/40000395 1,090.43 5940 PETRON FLEET CARD 2000049011/40000395 1,103.98 5941 PETRON FLEET CARD 2000049011/40000395 1,109.67 5942 PETRON FLEET CARD 2000049011/40000395 1,145.82 5943 PETRON FLEET CARD 2000049011/40000395 1,181.79 5944 PETRON FLEET CARD 2000049011/40000395 1,182.23 5945 PETRON FLEET CARD 2000049011140000395 1,215.06 5946 PETRON FLEET CARD 2000049011140000395 1,216.17 5947 PETRON FLEET CARD 2000049011/40000395 1,222.46 5948 PETRON FLEET CARD 2000049011/40000395 1,271.17 5949 PETRON FLEET CARD 2000049011/40000395 1,279.65 5950 PETRON FLEET CARD 2000049011/40000395 1,328.88 5951 PETRON FLEET CARD 2000049011140000395 1,332.21 5952 PETRON FLEET CARD 2000049011/40000395 1,365.49 5953 PETRON FLEET CARD 2000049011/40000395 1,388.39 5954 PETRON FLEET CARD 2000049011/40000395 1,416.46 5955 PETRON FLEET CARD 2000049011/40000395 1,474.61 5956 PETRON FLEET CARD 2000049011140000395 1,488.26 5957 PETRON FLEET CARD 2000049011/40000395 1,542.59 5958 PETRON FLEET CARD 2000049011/40000395 1,570.61 5959 PETRON FLEET CARD 2000049011/40000395 1,697,31 5960 PETRON FLEET CARD 2000049011140000395 2,063.16 5961 PETRON FLEET CARD 2000049011/40000395 2,110,01 5962 PETRON FLEET CARD 2000049011/40000395 2,122.37 5963 PETRON FLEET CARD 2000049011/40000395 3,155.50 5964 PETRON FLEET CARD 2000049011/40000395 3,778.27 5965 PETRON FLEET CARD 2000049011/40000395 4,581.13 5979 PHIL. LONG DISTANCE TEL. CO. 200650541PKPOR000228654- 737.24 230542 6141 TNT EXPRESS WORLDWIDE (PHILS.) INC. 224.91 00881815/535158 699.21 6142 TNT EXPRESS WORLDWIDE (PHILS.) INC. 00881815/535158 555,00 NOVEMBER CALOY GONZALES PAINT & AUTO SHOP, INC. 7743/7304 6260 105.00 6261 CALOY GONZALES PAINT & AUTO SHOP, INC. 7744/7304

Decision Air Liquide Philippines, Inc. v. C!R CTA Case No. 8!14 6262 CALOY GONZALES PAINT & AUTO SHOP, INC. 7747/7304 II 1.43 416.79 6163 CALOY GONZALES PAINT & AUTO SHOP, INC. 7749n3o4 5,401.78 61,231.47 6494 MANILA ELECTRIC COMPANY 4138111979968/496655 113,4.58.31 6495 MANILA ELECTRIC COMPANY 318.32 6496 MANILA ELECTRIC COMPANY 4138111979968/496655 464.09 6611 PHIL. LONG DISTANCE TEL. CO. 120.00 6620 PHIL. LONG DISTANCE TEL. CO. 4138111979968/4966.55 DECEMBER 160.96 6877 l051ll51/PKPOROOOl3883l� 675.87 423 15,714.00 20497146/PKPOR000238832- 266.88 423 (480.00) (973.71) AIR LIQUIDE PIPELINE UTILITIES (ALPLUS) PA00009357/497186 (1,515.43) INC. (772.80) (480.00) 6890 AIRFREIGHT liOO, INC. B30960/1243689 266.88 2.50407/AF#B30438 375.00 6901 PHILIPPINE SKY LANDERS, INC. l903/AF#B30438 14,040.00 0400416/496865 1,537,018.24 690l TERESITA MALIC CUSTOMS BROKER CMI4549/5150 690.88 DMI4465/5150 1,824,227.96 6903 AIRLIFT ASIA, INC. DMI4490/5150 1,917,099.91 DM14493/5150 7015 CARRY-ALL INT'L FORWARDERS INC. DMI4495/5150 3,357,86 DMI449S/SI50 7016 CARRY-ALL INT'L FORWARDERS INC. DMJ4495/5150 010344/496994 7017 CARRY-ALL INT'L FORWARDERS INC. 2008-0084 3118113071047/497100 7018 CARRY-ALL INT'L FORWARDERS INC. l0897839/PKPOR000247639- 686 7019 CARRY-ALL INT'L FORWARDERS INC. 7020 CARRY-ALL INT'L FORWARDERS INC, 70ll CARRY-ALL INT'L FORWARDERS INC. 7ll8 INQUIRER PUBLICATIONS INC. 7254 JOSIAH'S CATERING INC. 7314 MANILA ELECTRIC COMPANY 7369 PHIL. LONG DISTANCE TEL. CO. SUBTOTAL- FOURTH QUARTER ZOOS TOTAL- SECOND TO FOURTH QUARTERS OF 2008 6) UNDERSTATEMENT OF INPUT VAT PER SUMMARY LISTS vis-il-vis THE INPUT VAT PER RETURNS Per Summary Lists (Exhs. p" Returns "LLL-.5-1" to "LLL-5-18") ��� (Exhs. "EE", "FF" "GG") April 8,097,338.15 M�y 8,418,322.84 June 6,065,902.98 2nd Qtr 12,581,563,97 July 22,580,795.37 Aug. Sept. 7,823,136.55 3rd Qtr 6,000,309.82 8,465,215.15 22,288,661.62 22,292,019.48

Decision Air Liquide Philippines, Inc. v. CIR CTA Case No. 8114 Oct. 5,247,526.09 Nov. 6,644,546.45 6,530,787. 79 o...,. 18,422,860.33 4th Qtr 18,422,860.33 TOTAL- SECOND TO FOURTH QUARTERS OF 2008 3,357.86 27,194,573.31 GRAND TOTAL � ADDITIONAL INPUT VAT DISALLOWANCES FOR THE: SECOND TO FOURTH QUARTERS OF 2008