CBK POWER COMPANY LIMITED v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY THIRD DIVISION CBK POWER COMPANY CTA CASE NO. 7887 LIMITED, Petitioner, -versus- Members: BAUTISTA, Chairperson; FABON-VICTORINO, RINGPIS-LIBAN, ]]. COMMISSIONER OF INTERNAL REVENUE Promulgated: Respondent. 0f~Jl_201 ~ :-:s.,,. �-� X-----------------------------------------------------------------------------------------------X AMENDED DECISION RINGPIS-LIBAN, ].: For resolution is P etitioner's "Motion for Reconsideration" flied on June 27, 2017, with Respondent's "Opposition (To Petitioner's Motion for Reconsideration dated 27 June 2017)" flied on July 21, 2017. Pursuant to Republic Act No. 9513 or the Renewable Energy Act of 2008 ("RA 9513"), the Court in the Decision promulgated on June 06,2017 ("Assailed Decision") denied Petitioner's claim for refund in the amount of [Php]58,802,851.18, allegedly representing its unutilized input taxes p~tid on its local purchases and/or importation of goods and services, capital goods and payments for services rendered by non-residents, which were all attributable to its zero-rated sales for the period January 1, 2007 to December 31, 2007 ("taxable year 2007"). The Court held that Petitioner could not have paid input taxes on its purchases of goods and services from value-added tax ("VAT") registered suppliers because such purchases are zero-rated (i.e., no output tax was paid by the suppliers, thus no input tax was shifted or passed on to Petitioner). The dispositive portion of the Assailed Decision reads: "WHEREFORE, premises considered, the Petition for Reviev.r is DENIED for lack of meri~

AMENDED DECISION CTA CASE NO. 7887 SO ORDERED." In its "Motion for Reconsideration", Petitioner alleges that the Court erroneously held that its recourse for its purchases of goods and services where it paid VAT is to seek reimbursement of its alleged input VAT paid from its suppliers of goods and services, and not a claim for refund against Respondent since its purchases of local goods, properties and services are subject to zero percent (0%) VAT under RA 9513. Petitioner contends that RA 9513 is not applicable to its claim for unutilized input taxes paid or incurred on its purchases of goods and services for the period taxable year 2007, which is all attributable to its zero-rated sales for the same period, pursuant to Sections 108(B)(7), 112(A) and 112(C) of the National Internal Revenue Code ("NIRC") of 1997. Petitioner argues that it is not a registered Renewable Energy Developer ("RE Developer") and as such, it cannot avail of the fiscal incentives under RA 9513. Furthermore, Petitioner posits that assuming without conceding that RA 9513 applies to Petitioner, Petitioner's importation of goods and payments for services rendered by non-residents are not covered by RA 9513, and should not have been disallowed. Additionally, Petitioner argues that the Supreme Court and Court of Tax Appeals cases of Coral Bcry Nickel Corporation v. Commzssioner of Internal Revenue1 are not analogous to Petitioner's case since it is not a PEZA- registered Ecozone Enterprise under Republic Act No. 7916. Lastly, Petitioner insists that solutio indebiti governs the instant case since Respondent received something that it was not entitled to. On the other hand, in his "Opposition (To Petitioner's Motion for Reconsideration dated 27 June 2017)", Respondent argues that the Court correctly ruled that Petitioner is not entitled to the issuance of a tax credit certificate ("TCC") for unutilized input VAT in the amount of Php58,802,851.18, allegedly representing its unutilized input taxes on its local purchases and/or importation ofgoods and services, capital goods and payments for services rendered by non-residents; that the Court emphasized in the Assailed Decision that as an RE developer, Petitioner is entitled to zero-rated VAT on its purchases of local supply of goods, properties and services needed for the development, construction and installation of its plant facilities and to the whole process of exploring and developing renewable energy sources up to its conversion into power, and consequently, no output VAT shall be shifted to or passed on to RE developers, such as Petitioner, in connection with the above- mentioned purchases; that applying the Supreme Court cases of Contex Corporation v. Commzssioner of Internal Revenur? and Coral Bcry Nickel Corporation v. ~ G.R. No. 190506, June 13, 2016; CTA EB No. 403, May 29, 2009; CTA Case No. 7022, March 10, 2008. 2 G.R. No. 151135, July 02, 2004. �

AMENDED DECISION CTA CASE NO. 7887 Commissioner ofInternal Revenur?, it is the Petitioner's suppliers who are the proper parties to claim the tax credit and accordingly refund the Petitioner of the VAT erroneously passed on to the latter; and that all told, Petitioner did not present any compelling ground to justify the reversal of the subject Decision. After taking a second hard look at the factual circumstances and the pertinent legal issues of this case, We find merit in Petitioner's "Motion for Reconsideration". As mentioned in the Decision sought to be reconsidered, Petitioner must prove that it complied with all the requisites under Section 112(A) of the NIRC of 1997, in order to be entitled to the issuance of a TCC for unutilized input VAT on its local purchases and/or importation of goods and services, capital goods and payments for services rendered by non-residents. Said requisites are as follows: 1) The taxpayer is VAT-registered; 2) The taxpayer's sales are zero-rated or effectively zero-rated; 3) The creditable input taxes are attributable to zero-rated sales or effectively zero-rated sales and were not applied against any output VAT liability; and 4) The administrative and judicial claim for refund must be timely flied. In the Assailed Decision, We already held that the first, second and fourth requisites above were complied with. To reiterate: a) Petitioner's administrative and judicial claims were timely flied4, the fourth requisite; b) Petitioner was able to prove the first requisite that it is a VAT- registered entity5; and c) Petitioner was also able to prove the second requisite that it is engaged in the sale of electricity generated through hydropower which is subject to zero percent (0%) VAT.6 However, as verified by this Court, not all sales/receipts of Petitioner qualify for VAT zero-rating pursuant to Section 108(B) (7) of the NIRC of 1997. In its Quarterly VAT Returns for taxable year 2007, Petitioner reflected a total amount of Php5,742,547,292.51 zero-rated sales/receipts, broken down as follows:~ 3 G.R. No. 190506, June 13, 2016. 4 Decision, Docket, pp. 1323-1325. Decision, Id., pp. 1312. 6 Decision, Id., pp. 1325-1328. �

AMENDED DECISION CTA CASE NO. 7887 Exhibit Taxable Period Zero-Rated Sales/Receipts "BB-2-0001" to "BB-2-0002" 1st Quarter Php 1,516,247,611.76 "BB-4-0002" to "BB-4-0003" 2nd Quarter "BB-6-0002 to "BB-6-0003" 3rd Quarter 1,460,861,709.16 "BB-8-0002" to "BB-8-0003" 4th Quarter 1,429,445,161.17 1,335,992,810.42 Total Php 5,742,547,292.51 However, the Court-commissioned Independent CPA ("ICPA") noted a total amount of Php6,794,522.94 discrepancy between sales per invoices and those per official receipts, detailed as follows: 7 Invoice Official Receipt Difference InPHP Exhibit No. Amount Exhibit No. Amount In USD Rate Nature "II-00034" 5,832.55 48.122 "Il-00067" 1136 "MM-18" 1839 11,422,391.80 20,000.00 error in invoice amount "Il-00068" 11,442,391.80 "MM-73" 1922 10,578.00 48.122 "II-00069" 7,149.62 48.122 "Il-00072" "MM-175" 1889 7,441.99 48.122 "II-00073" "II-00074" 1171 2,172,210.00 "MM-222" 1994 2,166,377.45 3,266.27 48.122 280,673.97 receivables written-off "II-00075" "II-00076" 1172 "MM-40" 1880 11,406,697.05 3,296.96 48.122 30,710.31 receivables written-off 11,437,407.36 "MM-104" 1992 2,307.94 48.122 "II-00077" 5,832.55 47.449 "II-00078" 1173 "MM-176" 1890 2,185,372.00 10,577.84 47.449 509,034.52 receivables written-off 2,195,950.00 "MM-212" 1968 7,441.99 47.449 "II-00079" 7,149.62 47.449 "Il-00080" 1179 "MM-179" 1893 212,445.38 344,054.01 receivables written-off "Il-00081" 219,595.00 "MM-201" 1945 "II-00082" "Il-00085" 1178 "MM-43" 1883 1,117,056.08 39,184.56 receivables written-off "II-00086" 1,156,240.64 "MM-72" 1921 "Il-00087" "II-00088" 1177 "MM-178" 1892 212,153.01 358,123.44 receivables written-off "II-00091" 219,595.00 "MM-201" 1945 "IJ-00092" "Il-00093" 1180 "MM-44" 1884 1,118,595.50 37,645.14 receivables written-off "II-00094" 1,156,240.64 "MM-72" 1921 1174 11,562,406.35 "MM-41" 1881 11,506,709.68 55,696.67 receivables written-off 1181 130,570.00 "MM-90" 1969 127,303.73 157,179.45 receivables written-off "MM- 1894 17,197.98 receivables written-off 180" 1945 "MM-201" 1182 687,494.43 "MM-45" 1885 670,296.45 158,656.31 receivables written-off 1183 130,570.00 "MM-72" 1921 127,273.04 "MM- 1895 181" 1945 "MM-201" 1184 687,494.43 "MM-46" 1886 670,134.82 17,359.61 receivables written-off "MM-72" 1921 1185 "MM-182" 1896 9,562.06 111,062.69 receivables written-off 11,870.00 "MM-201" 1945 1186 62,499.49 "MM-47" 1887 50,347.40 12,152.09 receivables written-off 1189 2,172,210.00 "MM-72" 1921 2,166,377.45 276,748.66 receivables written-off "MM- 1927 184" 1994 1190 11,379,052.53 "MM-52" 1901 11,348,498.90 30,553.63 receivables written-off 1191 2,195,950.00 "MM-104" 1992 2,185,372.16 501,907.93 receivables written-off "MM- 1928 185" 1968 1192 11,503,413.76 "MM-59" 1908 11,448,001.25 55,412.51 receivables written-off 1195 219,595.00 "MM-90" 1969 212,153.01 353,114.98 receivables written-off 1196 1930 receivables written-off 1197 1,1 50,341.38 "MM- 1907 1,111,356.74 38,984.64 receivables written-off 1198 219,595.00 1931 212,445.38 339,242.32 receivables written-off "MM-58" 1903 1,150,341.38 "MM- 1,112,888.31 37,453.07 ~ "MM-54" --------- 7 Exhibit NN. @

AMENDED DECISION CTA CASE NO. 7887 Invoice Official Receipt Difference InPHP Exhibit No. Anwunt Exhibit No. Amount InUSD Rate Nature "MM- 124,256.89 6,313.11 47.449 "II-00095" 1199 130,570.00 189" 1932 299,550.76 receivables written-off 1933 10,095.20 47.449 "II-00096" 3,296.96 47.449 "II-00097" 1200 683,986.76 "MM-55" 1904 650,915.75 5,832.55 45.922 33,071.01 receivables written-off "II-00098" 1202 683,986.76 "MM-57" 1906 666,715.73 17,271.03 receivables written-off "II-00099" 1203 "MM-57" 1906 10,578.00 45.922 479,007.14 receivables written-off 1204 11,870.00 1934 1,774.80 52,883.36 receivables written-off "II-00100" 62,180.61 "MM- 1905 9,297.25 5,832.55 46.222 "II-00103" 1201 130,570.00 "MM-56" 1933 127,273.04 10,578.00 46.222 156,437.45 receivables written-off "MM- 1932 5,832.55 45.048 "II-00104" 1207 2,172,210.00 190" 2,166,377.45 267,842.36 receivables written-off 1936 "II-00105" "MM- 1994 193" "II-00107" 1208 11,173,193.06 "MM-75" 1924 11,143,192.18 30,000.88 receivables written-off "II-00121" "MM-104" 1992 2,185,372.00 1209 2,195,950.00 485,762.92 receivables written-off "II-00122" "MM- 1937 194" 1968 "II-00123" 1210 11,295,304.46 "MM-70" 1919 11,240,894.43 54,410.03 receivables written-off "II-00124" "MM-90" 1969 2,166,377.45 "II-00139" 1225 2,172,210.00 269,592.13 receivables written-off "II-00140" "MM- 1959 204" 1994 1226 11,265,866.46 "MM-81" 1950 11,235,616.75 30,249.71 receivables written-off "MM-104" 1992 2,185,372.00 1228 2,195,950.00 488,936.32 receivables written-off "MM- 1960 205" 2019 1229 11,388,990.68 "MM-82" 1951 11,334,129.36 54,861.32 receivables written-off 1244 2,172,210.00 "MM-106" 2004 2,166,377.45 262,744.71 receivables written-off 1245 11,080,996.30 1981 receivables written-off "MM- 1975 11,051,242.98 29,753.32 6,794,522.94 "MM-96" Total The ICPA indicated that the Php6,794,522.94 discrepancy pertains to receivables written-off save for the amount of Php20,000.00 which pertains to an error in the invoice amount. However, the Court cannot ascertain the veracity of the !CPA's finding without the supporting documents. Hence, for being unsupported, the amount of Php6,794,522.94 shall be denied of VAT zero- rating. Therefore, only sales totaling to Php5,735,752,769.57, as computed below, are subject to zero percent (0%) VAT pursuant to Section 108(B) (7) of the NIRC of 1997, as amended: Total declared zero-rated sales/receipts per VAT returns Php 5,742,547,292.51 Less: Disallowances per this Court's verification 6,794,522.94 Total valid zero-rated sales/receipts Php 5,735,752,769.57 With regard to the third requisite, (i.e., that the creditable input taxes are attributable to zero-rated sales or effectively zero-rated sales and were not applied against any output VAT liability), the Court deems that its prior conclusion in the Assailed Decision merits reconsiderati~ ~

AMENDED DECISION CTA CASE NO. 7887 The Court agrees with the Petitioner that RA 9513 does not apply in the instant case, which is a claim for taxable year 2007. RA 9513 was approved only on December 16, 2008, and took effect fifteen (15) days after its publication in at least two (2) newspapers of general circulation. 8 Accordingly, RA 9513 cannot be made applicable for claims prior to its effectivity. Hence, after having resolved that Petitioner had VAT zero-rated sales/receipts for the subject period of claim, we proceed to the determination of whether Petitioner incurred input taxes in connection thereto and if said input taxes were not applied against any output VAT liability of Petitioner. For taxable year 2007, Petitioner reported input VAT in the total amount of Php59,116,694.23, as broken down below: tst Quarter znd Quarter 3rd Quarter 41h Quarter Total "BB-2-001" to "BB-4-002" to "BB-6-002" to "BB-8-002" to "BB-2-002" "BB-4-003" "BB-6-003" "BB-8-003" Deferred on capital goods Php Php 7,525,499.50 Php 7,294,079.65 Php6,805,042.78 Php 7,088,923.74 exceeding P1Million from 7,088,923.74 previous quarter Purchase of capital goods - - - 71,441.58 71,441.58 not exceeding Php1Million Purchase of capital goods 888,733.71 252,447.95 - - 1,141,181.66 exceeding Php1Million Domestic purchases of 1,498,009.98 6,265,54 7.38 4,757,254.45 2,897,263.08 15,418,074.89 goods other than capital 318,514.00 145,810.00 5,485,743.78 3,934,822.00 9,884,889.78 goods 7,299,428.67 9,338,859.16 30,450,871.22 Importation of goods other 6, 707,524.18 7,105,059.21 1,377,317.26 than capital goods 435,361.82 498,280.99 62,116.07 381,558.38 Domestic purchase of semces 7,525,499.50 7,294,079.65 6,805,042.78 6,316,005.90 6,316,005. 90 Services rendered by non- residents Php12,154,617.76 Php26,653,183.14 P~p44,746,762.98 Php3,056,892.88 Php59,116,694.23 Less: Purchases of capital goods exceeding P1Million deferred for the succeeding period Total Of the Php59,116,694.23 declared input VAT, Petitioner seeks the refund of a lesser amount of Php58,802,851.18, reconciled as follows: Total input VAT per returns Php 59,116,694.23 Less: Input tax not included in claim for VAT refund/TCC in 313,843.02 2007, since these are not included in the pertinent Php 58,802,~51.18 Summary List of Purchases Total Claim for Refund I TCC Since Petitioner's reported sales were all zero-rated, the claimed input VAT of Php58,802,851.18 is entirely attributable thereto and the same was not applied against any output VATY 8 Section 40 of Republic Act No. 9513. �

AMENDED DECISION CTA CASE NO. 7887 Further, the total claim of Php58,802,851.18 was deducted from the total available input tax reflected in Petitioner's amended Quarterly VAT Return for the fourth quarter of taxable year 2007. Consequently, the subject claim no longer formed part of the excess input VAT of Php3,056,892.88 as of the fourth quarter of taxable year 2007, which was carried over to the succeeding quarter. Based on the ICPA's report, the following input VAT shall be disallowed for non-compliance with the substantiation requirements under Sections 110(A) and 113(A) and (B), 237, and 238 of the NIRC of 1997, as amended, in relation to Sections 4.110-1,4.110-2,4.110-8 and 4.113-1 of Revenue Regulations No. 16-05, as amended: Exhibit Findings Amount DD-4 Input tax on domestic purchase of goods supported by Php 91,016.62 DD-6 documents other than a VAT invoice Input tax on domestic purchase of goods supported by a 530,628.77 DD-7 VAT invoice but not an original copy Input tax on domestic purchase of goods supported by a 1,776.43 DD-8 VAT invoice not issued in the name of the Petitioner. DD-9 However, the corresponding supporting VAT ORs for these 63,478.99 DD-10 purchases were issued in the name of Petitioner. 24,507.43 DD-11 Input tax on domestic purchase of goods supported by a 259,347.57 DD-12 VAT Invoice issued in the name of CBK only. However, of DD-16 this amount, Php29,543.78 are supported by VAT ORs 6,066.05 issued in the name of CBK Power Co. Ltd, and Php6,638.46 251,795.42 DD-17 are supported by VAT ORs issued in the name of CBK DD-19 Power Company. 623.44 DD-20 Input tax on domestic purchase of goods supported by TIN sales mvo1ce, TAN-VAT sales mvo1ce with 355,672.92 DD-21 stamped/handwritten TIN number 2,898.90 Domestic purchase of goods supported by a VAT invoice 2,357.24 but without invoice date Input tax on domestic purchase of goods supported by a 530,783.221 VAT invoice but not dated within the VAT-taxable year Input tax on domestic purchase of goods supported by a ~ VAT invoice but is not BIR-registered Double claiming of input tax on domestic purchase of goods ~ Input tax on domestic purchase of services supported by documents other than a VAT official receipt. These are either supported by a TIN VAT invoice, statement of account or provisional receipt. Input tax on domestic purchase of service supported by a VAT OR but not an original copy Input tax on domestic purchase of service supported by a VAT OR not issued in the name of Petitioner Input tax on domestic purchase of services supported by a VAT OR issued in the name of CBK only. However, of this amount, Php157,237.04 are also supported by VAT invoices and billing statements issued in the name of CBK Power Company Ltd., and Php516.z?_ are also supported by VAT

AMENDED DECISION CTA CASE NO. 7887 Exhibit Findings Amount invoices/statement of accounts issued in the name of CBK DD-22 Power Co. I Input tax on domestic purchase of services supported by a DD-23 TIN NV OR with stamped "TIN VAT"; Non VAT Reg 392,274.26 I DD-24 TIN OR with stamped "TIN VAT" or "VAT registered" DD-25 Input tax on domestic purchase of services supported by 362,563.19 I DD-26 TIN OR only, OR only; OR with stamped TIN VAT; DD-27 stamped TIN VAT OR I Input tax on domestic purchase of service supported by a DD-28 VAT OR but without OR date 14.09 DD-31 Input tax on domestic purchase of service supported by 35,130.86 "ZERO-RATED" VAT OR DD-32 Input tax on domestic purchase of service supported by a 7,444.33 DD-33 VAT OR not dated within the VAT-taxable year 6,958.75 DD-34 Input tax on domestic purchase of service supported by a DD-35 VAT OR but is not BIR-registered 65,699.18 DD-37 Input tax on domestic purchase of service supported by a 62.40 VAT OR with alterations in the date written in the OR DD-38 without counter signature 96.00 Double claiming of input VAT on domestic purchase of 1,022,183.00 DD-40 semces 6,903,466.74 Input tax on domestic purchase of service supported by a VAT OR. However, the sentence "This is not a source of 96,636.04 input tax." is printed in the VAT OR. 176,212.37 Input tax on importation of goods supported by documents other than an original copy of the IEIRD and BOC OR 27,120.54 Input tax on importation of goods supported by an original copy of LBP OR and a PHOTOCOPY OF IEIRD 205,548.53 Input tax on importation of goods supported by original copy ofBOC/LBP OR ONLY without IEIRD Php11,422,363.~ Supporting documents not yet available Overclaimed input tax on domestic purchases of goods/ services due to erroneous computation (i.e., arithmetical error) Overclaimed portion of input tax arising from forex rate used on foreign currency denominated purchases of goods and services Total Further scrutiny of the suppliers' invoices and official receipts discloses that the following input VAT in the total amount of Php6,200,578.92 shall likewise be disallowed for failure to meet the substantiation requirements under the aforesaid VAT law and regulations: Invoice/ Disallowed Input VAT Exhibit O.R.No. Date Vendor 61.91 1. Input VAT not separately indicated in the invoice/o.fficial receipt 137.56 494.25 "CC-010014" SXL-021732 18-Jan-07 Digital Tel. Phils., Inc. 161.35 404.92 "CC-010016" SXL-021733 18-Jan-07 Digital Tel. Phils., Inc. 254.06 373.03 "CC-010018" SXL-021734 18-Tan-07 Digital Tel. Phils., Inc. ~ "CC-010091" 000004234 19-Jan-07 Phil. Long Distance Tel. Co. ~ "CC-010093" 000004235 19-Jan-07 Phil. Long Distance Tel. Co. "CC-010095" 000004236 19-Jan-07 Phil. Long Distance Tel. Co. "CC-010099" 000004238 19-Jan-07 Phil. Long Distance Tel. Co.

AMENDED DECISION CTA CASE NO. 7887 Exhibit Invoice/ Date Vendor Disallowed "CC-010101" O.R.No. 19-Jan-07 Phil. Long Distance Tel. Co. Input VAT "CC-010103" 000004239 19-Jan-07 Phil. Long Distance Tel. Co. "CC-010105" 000004240 19-Jan-07 Phil. Long Distance Tel. Co. 292.02 "CC-010107" 000004241 19-Jan-07 Phil. Long Distance Tel. Co. 267.29 "CC-010109" 000004242 30-Jan-07 Phil. Long Distance Tel. Co. 358.04 "CC-010111" 000005223 31-Jan-07 Phil. Long Distance Tel. Co. 6,604.39 "CC-010113" 000005335 3Han-07 Phil. Long Distance Tel. Co. 3,375.60 "CC-010115" 000005336 31-Tan-07 Phil. Long Distance Tel. Co. 208.66 "CC-010117" 000005337 31-Jan-07 Phil. Long Distance Tel. Co. 139.76 "CC-01 0119" 000005338 31-Jan-07 Phil. Long Distance Tel. Co. 122.80 "CC-01 0121" 000005339 31-Jan-07 Phil. Long Distance Tel. Co. 357.15 "CC-010123" 000005340 31-Jan-07 Phil. Long Distance Tel. Co. 449.10 "CC-010125" 000005341 30-Tan-07 Phil. Long Distance Tel. Co. 228.90 "CC-010097" 000005224 19-Tan-07 Phil. Long Distance Tel. Co. 158.13 "CC-010079" 000004237 2-Feb-07 Pagsanjan Rapids Hotel, Inc. 864.00 "CC-010088" 25-Jan-07 Personal Security Systems, Inc. 269.77 "CC-010139" 100849 19-Jan-07 Tamaraw Security Service, Inc. 2,988.24 "CC-010141" 6055 22-Jan-07 Tamaraw Security Service, Inc. 20,442.74 "CC-010200" 7-Feb-07 Sycip Salazar Hernandez & Gatmaitan 3,150.00 "CC-010203" 143241 9-Tan-07 Sycip Salazar Hernandez & Gatmaitan 88,418.03 "CC-010286" 143251 9-Jan-07 Phil. Long Distance Tel. Co. 52,096.18 "CC-010284" 5013122 9-Jan-07 Phil. Long Distance Tel. Co. 50,953.92 "CC-010288" 5012498 9-Jan-07 Phil. Long Distance Tel. Co. 180.23 "CC-010290" 000002737 9-Tan-07 Phil. Long Distance Tel. Co. 339.89 "CC-010294" 000002738 9-lan-07 Phil. Long Distance Tel. Co. 293.27 "CC-010296" 000002739 9-Jan-07 Phil. Long Distance Tel. Co. 163.84 "CC-010298" 000002740 9-Jan-07 Phil. Long Distance Tel. Co. 151.23 "CC-010302" 000002742 9-Jan-07 Phil. Long Distance Tel. Co. 122.80 "CC-010300" 000002743 9-Jan-07 Phil. Long Distance Tel. Co. 262.23 "CC-010304" 000002744 9-Tan-07 Phil. Long Distance Tel. Co. 284.63 "CC-010306" 000002745 9- Tan-07 Phil. Long Distance Tel. Co. 270.16 "CC-010308" 000002746 9-Jan-07 Phil. Long Distance Tel. Co. 212.13 "CC-010310" 000002747 9-Jan-07 Phil. Long Distance Tel. Co. 322.58 "CC-010312" 000002748 9-Jan-07 Phil. Long Distance Tel. Co. 260.30 "CC-010314" 000002749 9-Jan-07 Phil. Long Distance Tel. Co. 204.74 "CC-010316" 000002750 9-Tan-07 Phil. Long Distance Tel. Co. 157.03 "CC-010323" 000002751 16-Jan-07 Rejoice Tyre Gallery & Auto Center 4,383.47 "CC-010292" 000002752 9-Jan-07 Phil. Long Distance Tel. Co. 3,375.60 "CC-010218" 000002753 12-Jan-07 Counterflow Movers, Inc. 219.64 "CC-010231" 12-Jan-07 Frontken Philippines, Inc. 287.47 "CC-010258" 0068 19-Tan-07 Intertek Testing Services Phils. 9,514.32 "CC-010260" 000002741 20-Jan-07 K-Lite Systems Innovations, Inc. 480.00 "CC-010280" 11-Jan-07 Nu-Print Philippines 10,651.09 "CC-010260" 1849 3-Jan-07 Pagsanjan Rapids Hotel, Inc. 1,178.57 "CC-010336" 0343 4-Jan-07 Tamaraw Security Service, Inc. 2,250.00 "CC-010338" 71890 6-Jan-07 Tamaraw Security Service, Inc. 1,599.10 "CC-010344" 1438 5-Jan-07 Toyota Batangas City, Inc. 40,950.00 "CC-010356" 0509 10-Jan-07 Welltech Service Corporation 88,451.75 "CC-010347" 100430 24-Jan-07 Toyota Batangas City, Inc. 52.80 "CC-010385" 143106 29-Jan-07 Toyota Makati, Inc. 375.00 "CC-010318" 143158 23-Feb-07 Rapide Auto Service Center 91.20 "CC-020016" 118693 16-Feb-07 Digital Tel. Phils., Inc. 122.40 "CC-020018" 13881 16-Feb-07 Digital Tel. Phils., Inc. 264.38 "CC-020021" 118921 16-Feb-07 Digital Tel. Phils., Inc. 61.53 "CC-020104" TM17202 22-Feb-07 Phil. Long Distance Tel. Co. 117.32 "CC-020112" 17008 22-Feb-07 Phil. Long Distance Tel. Co. 326.89 "CC-020114" SXL-022789 22-Feb-07 Phil. Long Distance Tel. Co. 864.00 "CC-020116" SXL-022790 22-Feb-07 Phil. Long Distance Tel. Co. 148.38 "CC-020118" SXL-022791 22-Feb-07 Phil. Long Distance Tel. Co. 270.60 "CC-020120" 000007648 22-Feb-07 Phil. Long Distance Tel. Co. 128.69 "CC-020122" 000007714 22-Feb-07 Phil. Long Distance Tel. Co. 119.92 "CC-020124" 000007715 22-Feb-07 Phil. Long Distance Tel. Co. 343.50 "CC-020126" 000007716 22-Feb-07 Phil. Long Distance Tel. Co. 478.23 000007717 526.09 000007718 271.15 000007719 000007720 ~ 000007721 ~

AMENDED DECISION CTA CASE NO. 7887 Exhibit Invoice/ Date Vendor Disallowed 11 CC-02012811 O.R.No. 22-Feb-07 Phil. Long Distance Tel. Co. Input VAT 11 CC-02013011 000007722 22-Feb-07 Phil. Long Distance Tel. Co. 11 CC-02013211 000007723 22-Feb-07 Phil. Long Distance Tel. Co. 228.41 11 CC-02013411 000007724 22-Feb-07 Phil. Long Distance Tel. Co. 405.36 11 CC-02013611 000007725 22-Feb-07 Phil. Long Distance Tel. Co. 236.50 11 CC-020106 11 000007726 22-Feb-07 Phil. Long Distance Tel. Co. 172.15 11 CC-020109 11 000007711 22-Feb-07 Phil. LongDistance Tel. Co. 7,110.55 11 CC-020110 11 000007712 22-Feb-07 Phil. Long Distance Tel. Co. 133.03 11CC-020001 II 000007713 26-Mar-07 City Service Corporation 307.10 11 CC-020014 11 20-Feb-07 DHL Express (Philippines) Corp. 239.80 IICC-020032 11 74391 2-Mar-07 Fujitsu Philippines, Inc. 45,131.34 11 CC-020080 11 806003A 6-Mar-07 La Corona De Pagsanjan Resort 644.74 11 CC-020184 11 23-Feb-07 Toyota Batangas City, Inc. 7,476.00 IICC-020080 11 40801 26-Mar-07 Toyota Batangas Ci!Y, Inc. 2,780.76 11CC-020191 II 14914 1-Mar-07 Watson Wyatt Philippines, Inc. 11CC-020193 11 121270 9-Feb-07 Airfreight 2100, Inc. 52.80 11 CC-020197 11 124101 15-Feb-07 Best Travel 969.60 11 CC-02007811 17288 22-Feb-07 Intellicare 300.00 11 CC-02006011 116265 23-Feb-07 Santos Telephone Corp. 11 CC-020141 11 38880 23-Feb-07 Rapide Auto Service Center 5.47 IICC-030009 11 46490 19-Mar-07 Coledan Engineering 52.61 11 CC-030153 11 35470 22-Mar-07 Phil. Long Distance Tel. Co. 53.17 11 CC-03015511 17009 22-Mar-07 Phil. Long Distance Tel. Co. 235.71 11 CC-030157 11 0006 22-Mar-07 Phil. Long Distance Tel. Co. 51.22 IICC-030159 11 000010795 22-Mar-07 Phil. Long Distance Tel. Co. 21,120.00 11CC-030161 II 000010796 22-Mar-07 Phil. Long Distance Tel. Co. 195.82 11CC-030163 11 000010797 22-Mar-07 Phil. Long Distance Tel. Co. 218.82 11CC-030165 11 000010798 22-Mar-07 Phil. Long Distance Tel. Co. 130.23 11CC-030167 11 000010799 22-Mar-07 Phil. Long Distance Tel. Co. 119.27 11 CC-030169 11 000010807 22-Mar-07 Phil. Long Distance Tel. Co. 776.83 IICC-030171 II 000010808 22-Mar-07 Phil. Long Distance Tel. Co. 342.15 IICC-030173 II 000010800 22-Mar-07 Phil. Long Distance Tel. Co. 521.04 000010801 22-Mar-07 Phil. Long Distance Tel. Co. 210.85 11 CC-03017511 000010802 22-Mar-07 Phil. Long Distance Tel. Co. 289.97 11 CC-03017711 000010803 21-Mar-07 Phil. Long Distance Tel. Co. 654.52 IICC-030179 11 000010804 23-Mar-07 Reign-Nan Sales Industry 285.22 IICC-030183 11 000010705 22-Mar-07 Phil. Long Distance Tel. Co. 137.27 11 CC-03014711 000010616 22-Mar-07 Phil. Long Distance Tel. Co. 864.00 "CC-030149 11 3293 22-Mar-07 Phil. Long Distance Tel. Co. 5,151.30 11 CC-030151 II 000010792 26-Mar-07 Ben Calibration Service Center 42,000.00 11 CC-03000711 000010793 21-Mar-07 Digital Tel. Phils., Inc. 301.19 11 CC-03001811 000010794 21-Mar-07 Digital Tel. Phils., Inc. 309.27 11 CC-03002011 09909 21-Mar-07 Digital Tel. Phils., Inc. 359.37 IICC-03002211 008067 29-Mar-07 Personal Security Systems, Inc. 203.57 IICC-030137 11 008068 20-Mar-07 Tamaraw Security Service, Inc. 61.19 11 CC-03020611 008069 27-Mar-07 Tamaraw Security Service, Inc. 107.43 "CC-03021211 6374 28-Mar-07 TCS Manpower Services, Inc. 441.00 11 CC-030224" 143678 26-Mar-07 Toyota Batangas City, Inc. 40,931.88 11 CC-03022711 143677 15-Mar-07 Best Travel 90,092.68 11 CC-03023511 6214 21-Mar-07 Viking Cars, Incorporated 90,047.65 11 CC-030291 II 124102 19-Mar-07 Fujitsu Philippines, Inc. 25,568.35 11 CC-03024411 39076 20-Mar-07 Intellicare 158.40 11CC-0301 01 II 041412 28-Mar-07 Intellicare 52.34 11 CC-03009911 40861 12-Apr-07 Copy Quest Corporation 127.93 11 CC-03001411 48461 11-Apr-07 Hearth & Hastings Phils., Inc. 81,875.11 "CC-030089 11 47240 2-Apr-07 Rejoice Tyre Gallery & Auto Center 41.36 "CC-030185 11 16436 2-Apr-07 Rejoice Tyre Gallery & Auto Center 82.71 IICC-030188 11 4088 18-Apr-07 Digital Tel. Phils., Inc. 8,928.00 IICC-04001411 0085 18-Apr-07 Digital Tel. Phils., Inc. 2,475.00 11 CC-04001811 0086 25-Apr-07 Phil. Long Distance Tel. Co. 133.93 "CC-04010411 SXL-024701 25-Apr-07 Phil. Long Distance Tel. Co. 37.50 11 CC-04010611 SXL-024703 25-Apr-07 Phil. Long Distance Tel. Co. 60.55 11 CC-04010811 000014105 25-Apr-07 Phil. Long Distance Tel. Co. 341.77 11 CC-04011011 000014104 3,375.60 000014106 864.00 000014107 139.40 572.06 ~ �

AMENDED DECISION CTA CASE NO. 7887 Exhibit Invoice/ Date Vendor Disallowed IICC-04011211 O.R.No. 25-Apr-07 Phil. Long Distance Tel. Co. Input VAT IICC-04011411 000014123 25-Apr-07 Phil. Lon_g_Distance Tel. Co. IICC-040116 11 000014108 25-Apr-07 Phil. Long Distance TeL Co. 315.32 11 CC-04011811 000014109 25-Apr-07 Phil. Long Distance Tel. Co. 205.56 11 CC-04012011 000014110 25-Apr-07 Phil. Long Distance Tel. Co. 184.02 11 CC-04012211 000014111 25-Apr-07 Phil. Long Distance Tel. Co. 133.47 11 CC-04012411 000014112 25-Apr-07 Phil. LoJ!g Distance Tel. Co. 118.15 IICC-040126 11 000014113 25-Apr-07 Phil. Long Distance Tel. Co. 563.02 11 CC-04012811 000014114 25-Apr-07 Phil. Long Distance Tel. Co. 548.96 11 CC-04013011 000014115 25-Apr-07 Phil. Long Distance Tel. Co. 723.37 11 CC-04013211 000014116 25-Apr-07 Phil. Long Distance Tel. Co. 232.83 11 CC-04013411 000014117 25-Apr-07 Phil. Long Distance Tel. Co. 450.63 11 CC-04013611 000014118 25-Apr-07 Phil. Long Distance Tel. Co. 583.11 11 CC-04013811 000014119 25-Apr-07 Phil. Long Distance Tel. Co. 257.68 11 CC-04000211 000014120 15-May-07 Berkman Systems, Inc. 145.98 IICC-04000411 16-May-07 City Service Corporation 7,936.91 11 CC-040026 11 3697 10-May-07 Functional Inc. 10,440.00 11 CC-04004511 75546 18-Apr-07 High Grip Auto Center 46,152.96 126515 Marvelous Bodyguards & Defenders Security 234.65 47941 8-May-07 Agency 85.71 23-Apr-07 Neville-Clarke Philippines, Inc. IICC-040071 II 0402 30-Apr-07 Pagsanjan Rapids Hotel, Inc. 16,860.84 IICC-04009211 13933 10-May-07 Palmer-Asia, Inc. 1,680.00 11 CC-040095 11 102002 27-Apr-07 Questronix Corporation 3,499.89 11 CC-040097 11 29807 20-Apr-07 Rejoice Tyre Gallery & Auto Center 5,943.30 IICC-04014011 1304 19-A_pr-07 Rizalnet Enterprises 2,400.00 IICC-04014211 0088 18-Apr-07 SFM Sales Corporation 278.57 11 CC-04014411 0686 18-Apr-07 SFM Sales Corporation 306.43 IICC-040156 11 69099 24-Apr-07 Tamaraw Security Service, Inc. 244.28 IICC-040159 11 69098 18-Apr-07 Toyota Batangas City, Inc. 85.71 IICC-040162 11 143919 11-May-07 Water-Lite Engineering 17,550.00 11 CC-04017411 124362 13-Apr-07 Airfreig_ht 2100, Inc. 66.00 11 CC-04017811 0249 15-May-07 Airfreight 2100, Inc. 1,821.43 11 CC-04018011 121778 20-Apr-07 Airfreight 2100, Inc. 11.74 11 CC-04018611 127271 12-Apr-07 Tai Chi Hui 17.46 11 CC-04019011 121795 29-May-07 Toyota Makati, Inc. 8.08 IICC-040245 11 22-Ma)':-07 Toyota Makati, Inc. 11 CC-04024711 22 8-May-07 In tellicare 119,520.00 IICC-040249 11 29123 3-May-07 La Corona De Pagsanjan Resort 114.00 IICC-04005211 28996 3-May-07 La Corona De Pagsanjan Resort 168.00 11 CC-04005811 50213 25-Apr-07 Santos Telephone Corp. 164.03 11 CC-04006011 15091 19-Apr-07 Fujitsu Philippines, Inc. IICC-040152 11 15092 17-Apr-07 Marsh Philipl'_ines, Inc. 2,441.04 11 CC-04020411 35861 22-May-07 Digital Tel. Phils., Inc. 510.00 IICC-04024411 40962 3-May-07 Digital Tel. Phils., Inc. 235.71 11CC-050011 II 34636 8-Jun-07 Phil. Long Distance Tel. Co. 11 CC-05001511 SXL-025922 8-Jun-07 Phil. Long Distance TeL Co. 20,483.01 IICC-050151 11 SXL-025924 8-Jun-07 Phil. Long Distance Tel. Co. 875,610.00 11 CC-050153 11 000018088 8:Jun-07 Phil. Lon_g_Distance Tel. Co. IICC-050155 11 000018089 8-Jun-07 Phil. Long Distance Tel. Co. 59.86 IICC-050157 11 000018090 8-Jun-07 Phil. Long Distance Tel. Co. 384.30 11 CC-05015911 000018091 8-Jun-07 Phil. Long Distance Tel. Co. 156.94 11 CC-050161 11 000018092 8-Jun-07 Phil. Long Distance Tel. Co. 257.14 11 CC-050163 11 000018093 8-Jun-07 Phil. Long Distance Tel. Co. 120.87 11 CC-05016511 000018094 8:Jun-07 Phil. Lon_gDistance Tel. Co. 119.77 IICC-050167 11 000018095 8-Jun-07 Phil. Long Distance TeL Co. 440.20 IICC-050169 11 000018096 8-Jun-07 Phil. Long Distance Tel. Co. 432.16 11 CC-050171 II 000018097 8-Jun-07 Phil. Long Distance TeL Co. 493.32 11 CC-050173 11 000018098 8-lun-07 Phil. Lon_g_Distance Tel. Co. 173.93 IICC-050175 11 000018099 8:Jun-07 Phil. LoJ!gDistance Tel. Co. 448.45 IICC-050177 11 000018100 8-Jun-07 PLDT 435.60 11 CC-05017911 000017993 8-Jun-07 Phil. Long Distance Tel. Co. 234.74 IICC-050292 11 000017994 8-Jun-07 Phil. Long Distance Tel. Co. 143.77 11 CC-05014511 84157 5,368.85 11 CC-05014711 000018085 3,375.60 000018086 864.00 3,593.29 143.96 396.93 ~� �

AMENDED DECISION CfA CASE NO. 7887 Exhibit Invoice/ Date Vendor Disallowed "CC-050149" O.R.No. 8-Jun-07 Phil. Long_Distance Tel. Co. Input VAT "CC-050008" 000018087 5-Jun-07 Copy Quest Corporation "CC-050024" 7-Jun-07 Eastern Aluminum Glass Supply 209.42 "CC-050028" 017646 8-Jun-07 Enclosure Systems Specialists, Inc. 6,696.00 "CC-050098" 0305 7-Jun-07 La Corona De Pagsanjan Resort 1,339.28 "CC-050101" 2497 7-Jun-07 La Corona De Pagsanjan Resort 44,999.98 "CC-050103" 15174 18-Jun-07 La Corona De Pagsanjan Resort 5,892.86 "CC-050349" 15175 17-May-07 Motorworld Sales Center 1,283.04 "CC-050126" 15455 24-May-07 Newton Elect. Equipt. Co., Inc. 11,785.72 "CC-050130" 3745 29-May-07 Personal Security Systems, Inc. "CC-050135" 4205 8-Jun-07 Personal Security Systems, Inc. 889.29 "CC-050140" 6580 21-Jun-07 Personal Security Systems, Inc. 9,996.00 "CC-050214" 6658 4-Jun-07 Airfreig_ht 2100, Inc. 41,107.40 "CC-050216" 6708 12-Jun-07 Airfreight 2100, Inc. 41,901.26 "CC-050227" 11-May-07 Best Travel 41,988.96 "CC-050229" 131508 10-May-07 Universal Holidays, Inc. "CC-050231" 131535 11-May-07 Best Travel 5.27 "CC-050303" 39445 18-Jul-07 Toyota Makati, Inc. 10.36 "CC-050096" 368401 18-May-07 In tellicare 51.05 "CC-050186" 39444 25-May-07 Santos Telephone Corp. 102.11 "CC-050196" 29829 28-May-07 Tamaraw Security Service, Inc. 51.05 "CC-050240" 50768 7-May-07 Control Risk 28.80 "CC-050242" 36260 31-May-07 Control Risks Group Philippines, Inc. 39.39 "CC-050108" 144178 7-Jul-07 Lino Bon Arriaga Customs Brokerage 235.71 "CC-060011" 0362 25-Jun-07 Digital Tel. Phils., Inc. 86,246.22 "CC-060015" 0371 25-Jun-07 Digital Tel. Phils., Inc. 30,743.06 "CC-060111" 0017 21-Jun-07 New Horizons Computer Learning Centers 29,982.31 "CC-060126" SXL-027194 25-Jun-07 Phil. Long Distance Tel. Co. 1,542.00 "CC-060128" SXL-027196 25-Jun-07 Phil. Long Distance Tel. Co. 59.56 "CC-060130" 1899 25-Jun-07 Phil. Long Distance Tel. Co. 296.15 "CC-060132" 000020009 25-Jun-07 Phil. Long Distance Tel. Co. 1,189.29 "CC-060134" 000020008 25-Jun-07 Phil. Long Distance Tel. Co. 3,375.60 "CC-060136" 000020010 25-Jun-07 Phil. Long Distance Tel. Co. 864.00 "CC-060139" 000020011 25-Jun-07 Phil. Lon_g_ Distance Tel. Co. 139.83 "CC-060141" 000020012 25-Jun-07 Phil. Long Distance Tel. Co. 379.11 "CC-060143" 000020013 25-Jun-07 Phil. Long Distance Tel. Co. 231.46 "CC-060145" 000020014 25- Jun-07 Phil. Long Distance Tel. Co. 205.60 "CC-060147" 000020015 25-Jun-07 Phil. Long Distance Tel. Co. 265.31 "CC-060149" 000020016 25-Jun-07 Phil. Long Distance Tel. Co. 120.87 "CC-060151" 000020017 25-Jun-07 Phil. Long Distance Tel. Co. 119.77 "CC-060153" 000020018 25-Jun-07 Phil. Long Distance Tel. Co. 551.95 "CC-060155" 000020019 25-Jun-07 Phil. Long Distance Tel. Co. 638.47 "CC-060157" 000020020 25-Jun-07 Phil. Long Distance Tel. Co. 526.61 "CC-060159" 000020021 25-Tun-07 Phil. Long Distance Tel. Co. 137.77 "CC-060161" 000020022 25-Jun-07 Phil. Long Distance Tel. Co. 463.48 "CC-060236" 000020023 14-Jun-07 Twin V Tech Systems & Serv. 588.02 "CC-060447" 000020024 26-Jun-07 Vegas Marketing 248.15 "CC-060446" 000020025 8-Jun-07 Uniwell Tech. Corporation 228.57 "CC-060337" 0207 30-May-07 Isotrust Trading Company 5,964.28 "CC-060001" 0517 16-Jun-07 Aero Med Ambulance Transport, Inc. 10,714.28 "CC-060064" 16566 14-Tun-07 Harty Incorporated Phils. 3,543.75 "CC-060066" 1631 14-Jun-07 Hearth & Hastings Phils., Inc. 38,057.14 "CC-060099" 0611 25-Jun-07 Microbase Incorporated 17,977.50 "CC-060105" 15-Jun-07 Mr. Bugmaster, Inc. 960.00 "CC-060120" 342 20-Jun-07 Pagsanjan Rapids Hotel, Inc. 52,232.14 "CC-060124" 4163 26-Jun-07 Pinnacle Parts Co., Inc. 2,475.00 "CC-060163" 49674 20-Jun-07 Ramp Insurance Services 13,928.57 "CC-060165" 2670 20-Jun-07 Rejoice Tyre Gallery & Auto Center 1,714.29 "CC-060207" 102472 26-Jun-07 Tamaraw Security Service, Inc. 6,781.16 "CC-060213" 3443 28-Jun-07 Tamaraw Security Service, Inc. 355.71 "CC-060225" 3485 28-Jun-07 TCS Manpower Services, Inc. 8,725.63 "CC-060228" 0097 28-Jun-07 TCS Man_power Services, Inc. 471.43 "CC-060244" 14404 19-Jun-07 Water-Lite Engineering 90,047.65 14405 90,092.69 6407 25,944.37 6408 28,198.98 0279 51,428.57 ~ �

AMENDED DECISION CTA CASE NO. 7887 Exhibit Invoice/ Date Vendor Disallowed "CC-060251" O.R.No. 25-Jun-07 Airfreight 2100, Inc. Input VAT "CC-060184" 26-Jun-07 Santos Telephone Corp. "CC-060201" 133234 14-Jun-07 Tamaraw Security Service, Inc. 5.16 "CC-060031" 36485 16-lul-07 Fuji Xerox Philippines, Inc. 235.71 "CC-060062" 144179 20-lul-07 Government Performance Magazine 86,328.57 "CC-060081" 57252 3-Jul-07 Intertek Testing Services Phils. 613.26 "CC-060083" 2188 26-Jul-07 Jnjkons Enterprise 1,060.71 "CC-060085" 75002 3-Jul-07 KPI Elevators, Inc. 10,440.00 "CC-060113" 1548 6-Jul-07 New Horizons Computer Learning Centers 1,395.00 "CC-060115" 10359 5-lul-07 Nu-Print Philippines 7,519.42 "CC-060168" 2009 3-Jul-07 Rejoice Tyre Gallery & Auto Center 792.86 "CC-060194" 2646 6-Jul-07 SFM Sales Corporation 496.46 "CC-060219" 0100 5-Jul-07 Tamaraw Security Service, Inc. 64.29 "CC-060231" 69727 31-Jul-07 Toyota Batangas City, Inc. 106.07 "CC-060249" 144406 16-lul-07 Airfreight 2100, Inc. 964.29 "CC-060288" 136096 19-Jul-07 Rizalnet Enterprises 396.00 "CC-060291" 136329 16-Jul-07 SupermaxJanitorial & General Services, Inc. 804 Tantoco Villanueva De Guzman & Llamas Law 6.11 384 16-Jul-07 Offices 132.72 18-Jul-07 Toyota Makati, Inc. 540.00 "CC-060295" 676 18-Jul-07 Toyota Makati, Inc. "CC-060297" 29828 16-Jul-07 Fuji Xerox Philippines, Inc. 4,980.00 "CC-060300" 29817 18-May-07 Kcomm Network Systems Corporation 114.00 "CC-060029" 57253 25-May-07 U-Freight Philippines, Inc. 114.00 "CC-070049" 1592 11-0ct-07 C.S. Bracamonte 880.32 "CC-070049" 361834 10-0ct-07 Fuji Xerox Philippines, Inc. "CC-090013" 454 8-0ct-07 Interlink Business Solutions, Inc. 1,800.00 "CC-090029" 61652 3-0ct-07 108.00 "CC-090070" 2281 10-0ct-07 Kuehne + Nagel, Inc. "CC-090074" 127472 5-0ct-07 1,664.52 "CC-090080" 0037 11-0ct-07 Lino Bon Arriaga Customs Brokerage 105.78 "CC-090214" 145106 3-0ct-07 Tamaraw Security Service, Inc. "CC-090195" 138981 3-0ct-07 Toyota Batangas City, Inc. 6,480.00 "CC-090230" 40321 26-0ct-07 Best Travel 1,621.87 "CC-090076" 15742 La Corona De Pagsanjan Resort 1,080.00 "CC-090278" 384554 19-0ct-07 Universal Holidays, Inc. 88,066.08 Tantoco Villanueva De Guzman & Llamas Law "CC-090272" 722 10-Sep~07 Offices 114.00 "CC-100138" 56587 PCIC Container Freight Station, Inc. 48.75 "CC-070055" 95230 11-Jul-07 Philippine Long Distance Telephone 899.58 "CC-070061" 101057 30-Jul-07 Philippine Long Distance Telephone 97.50 "CC-070097" SXL-027809 13-Jul-07 Digital Tel. Phils., Inc. "CC-0701 01" SXL-027811 13-Jul-07 Digital Tel. Phils., Inc. 3,619.20 "CC-070117" 59321 13-Aug-07 Fuji Xerox Philippines, Inc. 1,429.30 "CC-070245" 000022022 18-lul-07 Phil. Long Distance Tel. Co. 3,062.64 "CC-070247" 000022023 18-Jul-07 Phil. Long Distance Tel. Co. 3,618.88 "CC-070249" 000022024 18-Jul-07 Phil. Long Distance Tel. Co. "CC-070251" 000022025 Phil. Long Distance Tel. Co. 59.24 "CC-070253" 000022026 18~Tul-07 Phil. Long Distance Tel. Co. 362.19 "CC-070255" 000022027 Phil. Long Distance Tel. Co. 125.88 "CC-070257" 000022028 18-lul-07 Phil. Long Distance Tel. Co. 148.48 "CC-070259" 000022029 18-Jul-07 Phil. Long Distance Tel. Co. 367.55 "CC-070261" 000022030 18-Jul-07 Phil. Long Distance Tel. Co. 319.62 "CC-070263" 000022039 18-Jul-07 Phil. Long Distance Tel. Co. 170.09 "CC-070265" 000022031 18-Jul-07 Phil. Long Distance Tel. Co. 293.99 I "CC-070267" 000022032 18-lul-07 Phil. Long Distance Tel. Co. 117.63 I "CC-070269" 000022033 18-Jul-07 Phil. Long Distance Tel. Co. 116.53 "CC-070271" 000022034 18-Jul-07 Phil. Long Distance Tel. Co. 541.61 "CC-070273" 000022035 18-Jul-07 Phil. Long Distance Tel. Co. 465.28 "CC-070275" 000022036 18-Jul-07 Phil. Long Distance Tel. Co. 744.57 "CC-070277" 000022004 18-Jul-07 Phil. Long Distance Tel. Co. 140.87 "CC-070001" 136328 18-lul-07 Airfreight 2100, Inc. 483.38 "CC-070003" 136327 18-Jul-07 Airfreight 2100, Inc. 615.83 "CC-070005" 140801 16-Jul-07 Airfreight 2100, Inc. 230.19 "CC-070007" 137935 16-Tul-07 Airfreight 2100, Inc. 298.19 7-Aug-07 7,317.91 27-lul-07 864.00 5.16 7.75 5.06 8.42 r-V �

AMENDED DECISION CTA CASE NO. 7887 Exhibit Invoice/ Date Vendor Disallowed "CC-070017" O.R.No. 31-Jul-07 Best Travel Input VAT "CC-070019" 31-Jul-07 Best Travel "CC-070023" 39957 9-Aug-07 Ecopy Corporation 48.64 "CC-070051" 39956 16-Jul-07 Manabat Delgado Amper & Co. 48.64 020299 Tantoco Villanueva De Guzman & Llamas Law 490.93 9144 26-Jul-07 Offices 19,800.00 17-Aug-07 Toyota Makaci, Inc. "CC-070074" 687 17-Aug-07 Toyota Makaci, Inc. 2,190.00 "CC-070076" 30252 31-Jul-07 Universal Holidays, Inc. 159.00 "CC-070080" 30253 8-Aug-07 High Grip Auto Center 189.00 "CC-070084" 373981 2-Aug-07 Integrated Computer Systems, Inc. 97.29 "CC-070431" 2930 30-Jul-07 Lino Bon Arriaga Customs Brokerage 128.57 "CC-070438" 374761 Marvelous Bodyguards & Defenders Security 276.00 "CC-070184" 0025 3-Aug-07 Agency 2-Aug-07 Motorworld Sales Center 12,125.61 "CC-070197" 0415 10-Aug-07 Mr. Bugmaster, Inc. "CC-070212" 3836 19-Jul-07 Pagsanjan Rapids Hotel, Inc. 15,463.80 "CC-070214" 2736 6-Aug-07 Pagsanjan Rapids Hotel, Inc. 2,357.14 "CC-070236" 102767 6-Aug-07 Rejoice Tyre Gallery & Auto Center 1,714.29 "CC-070238" 102989 27-Jul-07 Tamaraw Security Service, Inc. 1,787.56 "CC-070286" 0105 6-Aug-07 Tamaraw Security Service, Inc. 2,907.23 "CC-070334" 144672 17-Jul-07 TCS Manpower Services, Inc. "CC-070340" 144737 17-Jul-07 TCS Manpower Services, Inc. 428.57 "CC-070346" 6501 3-Aug-07 TCS Manpower Services, Inc. 89,856.25 "CC-070349" 6502 31-Jul-07 Toyota Batangas City, Inc. 16,300.20 "CC-070352" 6559 2-Aug-07 Toyota Batangas City, Inc. 26,292.81 "CC-070355" 136097 29-Aug-07 Toyota Batangas City, Inc. 26,777.58 "CC-070357" 136139 20-Sep-07 Intellicare 27,704.19 "CC-070360" 136441 31-Jul-07 Marsh Philippines, Inc. "CC-070176" 56646 10-Jul-07 Control Risks Group Philippines, Inc. 91.20 "CC-070053" 35014 24-Jul-07 Santos Telephone Corp. 1,374.00 "CC-070021" 0384 8-Aug-07 Digital Tel. Phils., Inc. "CC-070306" 36671 8-Aug-07 Digital Tel. Phils., Inc. 180.00 "CC-080007" SXL-028683 29-Aug-07 General Electric Phils., Inc. 861.70 "CC-080009" SXL-028684 15-Aug-07 Phil. Long Distance Tel. Co. 826,398.00 "CC-080024" 65900 15-Aug-07 Phil. Long Distance Tel. Co. 29,757.46 "CC-080104" 000024408 15-Aug-07 Phil. Long Distance Tel. Co. 235.71 "CC-080108" 000024410 15-Aug-07 Phil. Long Distance Tel. Co. "CC-080110" 000024411 15-Aug-07 Phil. Long Distance Tel. Co. 58.11 "CC-080112" 000024412 15-Aug-07 Phil. Long Distance Tel. Co. 333.55 "CC-080114" 000024413 15-Aug-07 Phil. Long Distance Tel. Co. 109,795.44 "CC-080116" 000024414 15-Aug-07 Phil. Long Distance Tel. Co. 216.49 "CC-080118" 000024415 15-Aug-07 Phil. Long Distance Tel. Co. 142.56 "CC-080120" 000024416 15-Aug-07 Phil. Long Distance Tel. Co. 118.47 "CC-080122" 000024417 15-Aug-07 Phil. Long Distance Tel. Co. 522.78 "CC-080124" 000024418 15-Aug-07 Phil. Long Distance Tel. Co. 476.71 "CC-080126" 000024419 13-Aug-07 Phil. Long Distance Tel. Co. 1,038.14 "CC-080128" 000024420 14-Sep-07 Punongbayan & Araullo 147.39 "CC-080130" 000024005 14-Sep-07 Punongbayan & Araullo 357.96 "CC-080239" 95485 15-Aug-07 Phil. Long Distance Tel. Co. 564.03 "CC-080241" 95484 15-Aug-07 Phil. Long Distance Tel. Co. 213.01 "CC-080098" 000024405 15-Aug-07 Phil. Long Distance Tel. Co. 146.56 "CC-080100" 000024406 15-Aug-07 Phil. Long Distance Tel. Co. 8,402.86 "CC-080102" 000024407 6-Sep-07 Best Travel 864.00 "CC-080106" 000024405 24-Aug-07 Control & Analytical Lab., Inc. 1,200.00 "CC-080003" 40172 3-Sep-07 Fuji Xerox Philippines, Inc. 1,200.00 "CC-080005" 1456 24-Aug-07 Mega Masterlink Fabricator & Elect. Serv. Corp. 133.85 "CC-080022" 59983 7-Sep-07 Mercer Human Resource Consulting, Inc. 473.02 "CC-080076" 2227 3-Sep-07 Tamaraw Security Service, Inc. 244.31 "CC-080080" 4496 TCS Manpower Services, Inc. 308.67 "CC-080159" 144818 16-Aug~07 TCS Manpower Services, Inc. 26.79 "CC-080164" 6525 TCS Manpower Services, Inc. 4,320.00 "CC-080167" 6545 31-Aug-07 TCS Manpower Services, Inc. 60.48 "CC-080170" 6070 13-Sep-07 5,976.00 "CC-080172" 6071 13-Sep-07 9,600.00 88,002.75 26,950.89 19,525.27 6,831.68 27,350.80 ~ �

AMENDED DECISION CTA CASE NO. 7887 Exhibit Invoice/ Date Vendor Disallowed "CC-080175" O.R.No. 29-Aug-07 Toyota Batangas City, Inc. Input VAT "CC-080196" 22-Aug-07 Airfreight 2100, Inc. "CC-080198" 136442 4-Sep-07 Airfreight 2100, Inc. 66.00 "CC-080200" 140835 4-Sep-07 Airfreight 2100, Inc. 7.59 "CC-080203" 143273 7-Sep-07 Amado A. Blanco, Jr. "CC-080209" 143274 6-Sep-07 Best Travel 14.26 0282 Tantoco Villanueva De Guzman & Llamas Law 13.41 40171 12-Sep-07 Offices 4,500.00 7-Sep-07 Toyota Makati, Inc. 50.41 "CC-080250" 709 23-Aug-07 Universal Holidays, Inc. "CC-080252" 30482 23-Aug-07 Universal Holidays, Inc. 3,360.00 "CC-080254" 376461 25-Aug-07 Viking Cars, Incorporated 863.57 "CC-080256" 376460 16-Aug-07 General Electric Phils., Inc. 97.61 "CC-080262" 04627 12-Sep-07 Digital Tel. Phils., Inc. 97.61 "CC-080211" 65955 12-Sep-07 Digital Tel. Phils., Inc. 785.36 "CC-090015" SXL-029562 25-Sep-07 Phil. Long Distance Tel. Co. "CC-090019" SXL-029564 26-Sep-07 Phil. Long Distance Tel. Co. 123,698.42 "CC-090124" 000028480 26-Sep-07 Phil. Long Distance Tel. Co. 57.83 "CC-090129" 000028519 26-Sep-07 Phil. Long Distance Tel. Co. "CC-090131" 000028520 26-Sep-07 Phil. Long Distance Tel. Co. 416.95 "CC-090133" 000028521 26-Sep-07 Phil. Long Distance Tel. Co. 864.00 "CC-090135" 000028522 26-Sep-07 Phil. Long Distance Tel. Co. 449.58 "CC-090137" 000028523 26-Sep-07 Phil. Long Distance Tel. Co. 245.79 "CC-090139" 000028524 26-Sep-07 Phil. Long Distance Tel. Co. 274.04 "CC-090141" 000028525 26-Sep-07 Phil. Long Distance Tel. Co. 222.07 "CC-090143" 000028526 26-Sep-07 Phil. Long Distance Tel. Co. 118.47 "CC-090145" 000028527 26-Sep-07 Phil. Long Distance Tel. Co. 118.47 "CC-090147" 000028528 26-Sep-07 Phil. Long Distance Tel. Co. 588.01 "CC-090149" 000028529 26-Sep-07 Phil. Long Distance Tel. Co. 574.81 "CC-090151" 000028530 26-Sep_-07 Phil. Long Distance Tel. Co. 1,232.78 "CC-090153" 000028531 26-Sep-07 Phil. Long Distance Tel. Co. 137.97 "CC-090155" 000028532 26-Sep-07 Phil. Long Distance Tel. Co. 443.93 "CC-090157" 000028533 19-Sep-07 Counterflow Movers, Inc. 855.91 "CC-090127" 000028518 20-Sep-07 Lino Bon Arriaga Customs Brokerage 320.13 "CC-090011" 2086 19-Sep-07 Microbase Incorporated 151.47 "CC-090078" 0035 14-Aug-07 Orient Freight International, Inc. 8,306.97 "CC-090105" 50511 18-Sep-07 Pagsanjan Rapids Hotel, Inc. 137.09 "CC-090114" 27921 14-Sep-07 Punongbayan & Araullo 2,171.79 "CC-090116" 103368 28-Sep-07 Qualityworks Consultancy Corp. 11,291.23 "CC-090159" 95486 25-Sep-07 Santos Telephone Corp. 1,641.00 "CC-090161" 012 21-Sep-07 TCS Man_Q_ower Services, Inc. 32.14 "CC-090179" 37223 26-Sep-07 Wellcross Freight Corp. 434.21 "CC-090224" 6597 26-Sep-07 Wellcross Freight Corp. 564.00 "CC-090205" 0179 28-Sep-07 Welltech Service Corporation 3,857.14 "CC-090203" 0180 28-Sep-07 Best Travel 235.71 "CC-090208" 14919 25-Sep-07 Harty Inco_!l)orated Phils. 27,857.57 "CC-090227" 40287 10-Nov-07 Digital Tel. Phils., Inc. 2,176.27 "CC-090246" 387 10-Nov-07 Digital Tel. Phils., Inc. 5,788.30 "CC-100018" SXL-030674 13-Nov-07 Digital Tel. Phils., Inc. 696.43 "CC-100022" SXL-030676 13-Nov-07 Digital Tel. Phils., Inc. 49.93 "CC-100025" SXL-031490 6-Nov-07 Homeguard Strategist Co. 177,535.72 "CC-100029" SXL-031492 11-0ct-07 Masigasig_Security & Manpower Agency, Inc. 61.89 "CC-100065" 0593 24-0ct-07 Masigasig Security & Manpower Agency, Inc. 345.76 "CC-100100" 3702 5-Nov-07 Masigasig Security & Manpower Agency, Inc. 61.89 "CC-100105" 3705 17-0ct-07 Phil. Long Distance Tel. Co. 324.95 "CC-100110" 3707 24-0ct-07 Phil. Long Distance Tel. Co. 428.57 "CC-100147" 000030471 24-0ct-07 Phil. Long Distance Tel. Co. 86,289.56 "CC-100150" 000031268 24-0ct-07 Phil. Long Distance Tel. Co. 86,256.26 "CC-100152" 000031269 24-0ct-07 Phil. Long Distance Tel. Co. 86,397.83 "CC-100154" 000031270 24-0ct-07 Phil. Long Distance Tel. Co. 864.00 "CC-100156" 000031271 24-0ct-07 Phil. Long Distance Tel. Co. 150.57 "CC-100158" 000031272 24-0ct-07 Phil. Long Distance Tel. Co. 294.96 "CC-100160" 000031273 24-0ct-07 Phil. Lo11g Distance Tel. Co. 293.63 "CC-100162" 000031274 190.02 "CC-100164" 000031275 ----- 264.09 138.29 107.69 311.99 ~ ~

AMENDED DECISION CTA CASE NO. 7887 Exhibit Invoice/ Date Vendor Disallowed "CC-100166" O.R.No. 24-0ct-07 Phil. Long Distance Tel. Co. Input VAT "CC-100168" 000031276 24-0ct-07 Phil. Long Distance Tel. Co. "CC-100172" 000031277 24-0ct-07 Phil. Long Distance Tel. Co. 523.99 "CC-100174" 000031279 24-0ct-07 Phil. Long Distance Tel. Co. 1,492.76 "CC-100176" 000031280 24-0ct-07 Phil. Long Distance Tel. Co. "CC-100180" 000031281 24-0ct-07 Phil. Long Distance Tel. Co. 313.72 "CC-100007" 000031283 30-0ct-07 Best Travel 650.47 "CC-100009" 30-0ct-07 Best Travel 183.15 "CC-100013" 40439 16-Nov-07 Control & Analytical Lab., Inc. 7,879.47 "CC-100015" 40448 16-Nov-07 C.S. Bracamonte 47.46 "CC-100037" 1175 20-Nov-07 First Analytical Serv. & Tech. Coop. 427.14 "CC-100063" 5-Nov-07 Harty Incorporated Phils. 3,618.00 "CC-100084" 468 16-Nov-07 Lino Bon Arriaga Customs Brokerage 1,816.17 "CC-100117" 33694 30-0ct-07 Metro Meter Office Furniture Trading 10,166.40 "CC-100120" 16-Nov-07 Mich-cel Motors 52,232.14 "CC-100124" 348 17-Nov-07 Mr. Bugmaster, Inc. 12,259.62 "CC-100184" 0044 16-0ct-07 Rejoice Tyre Gallery & Auto Center 6,116.24 "CC-100187" 0288 9-Nov-07 Rejoice Tyre Gallery & Auto Center 4,320.00 "CC-100209" 0905 9-Nov-07 Sards Construction 1,714.28 "CC-100213" 2882 8-Nov-07 Stellite Commercial, Inc. 171.43 "CC-100209" 0113 9-Nov-07 TCS Manpower Services, Inc. 96.43 "CC-100218" 0116 5-Nov-07 Toyota Batangas City, Inc. 33,600.00 "CC-100220" 0074 16-Nov-07 Transmodal International, Inc. 144.11 "CC-100223" 20093 22-0ct-07 T ricom Dynamics, Inc. 26,419.41 "CC-100241" 6763 19-0ct-07 Welltech Service Corporation 48.00 "CC-100245" 140756 9-Nov-07 Welltech Service Corporation 592.78 "CC-100247" 47276 30-0ct-07 Worldbest Logistics Phils., Inc. 4,516.17 "CC-100253" 154748 5-Nov-07 Airfreight 2100, Inc. 4,200.00 "CC-100274" 14991 19-0ct-07 Centerlane Car Rental Services 1,767.86 "CC-100303" 15109 19-0ct-07 Manabat Delgado Amper & Co. 1,956.27 "CC-100325" 0079 30-0ct-07 Toyota Makati, Inc. "CC-100328" 150794 30-0ct-07 Toyota Makati, Inc. 7.60 "CC-100330" 4716 22-Nov-07 Toyota Makati, Inc. 3,261.84 "CC-100332" 9268 26-0ct-07 Universal Holidays, Inc. 11,880.00 "CC-100086" 31225 9-Nov-07 Lino Bon Arriaga Customs Brokerage "CC-100067" 31224 31-0ct-07 lntellicare 175.80 "CC-100071" 31599 16-0ct-07 La Corona De Pagsanjan Resort 114.00 "CC-100076" 384525 31-0ct-07 La Corona De Pagsanjan Resort 48.00 "CC-100072" 0042 31-0ct-07 La Corona De Pagsanjan Resort "CC-100074" 58503 9-Nov-07 La Corona De Pagsanjan Resort 96.86 "CC-100239" 15788 9-Nov-07 Wellcross Freight Corp. 2,848.59 "CC-1 00197" 15836 25-0ct-07 Santos Telephone Corp_. 15835 Tantoco Villanueva De Guzman & Llamas Law 248.24 15880 9-Nov-07 Offices 2,129.82 504 11-0ct-07 Hermaco Commercial 1,013.10 37416 6-Dec-07 Lagos Del Sol Resort Hotel, Inc. 20-Nov-07 Masigasig Security & Manpower Agency, Inc. 901.02 "CC-100323" 0725 19-Nov-07 Phil. Long Distance Tel. Co. 1,467.05 "CC-100450" 55963 19-Nov-07 Phil. Long Distance Tel. Co. 7,857.78 "CC-110103" 20308 19-Nov-07 Phil. Long Distance Tel. Co. "CC-110116" 3698 19-Nov-07 Phil. Long Distance Tel. Co. 235.71 "CC-110142" 000033596 19-Nov-07 Phil. Long Distance Tel. Co. "CC-110145" 000033628 19-Nov-07 Phil. Long Distance Tel. Co. 10,747.20 I "CC-110147" 000033629 19-Nov-07 Phil. Long Distance Tel. Co. 6,489.64 "CC-110149" 000033630 19-Nov-07 Phil. Long_ Distance Tel. Co. 14,345.42 "CC-110151" 000033631 19-Nov-07 Phil. Long Distance Tel. Co. 86,375.62 "CC-110153" 000033632 19-Nov-07 Phil. Long Distance Tel. Co. "CC-110155" 000033633 19-Nov-07 Phil. Long Distance Tel. Co. 864.00 "CC-110157'' 000033634 19-Nov-07 Phil. Long Distance Tel. Co. 133.63 "CC-110161" 000033636 19-Nov-07 Phil. Long Distance Tel. Co. 260.14 "CC-110163" 000033637 19-Nov-07 Phil. Long Distance Tel. Co. 273.68 "CC-110165" 000033638 19-Nov-07 Phil. Long Distance Tel. Co. 307.98 "CC-110167" 000033639 19-Nov-07 Phil. Long Distance Tel. Co. 335.93 "CC-110169" 000033640 137.51 "CC-110171" 000033641 135.87 "CC-110173" 000033642 399.86 "CC-110175" 000033643 1,573.95 153.87 515.03 835.76 225.46 159.21 8,070.77

AMENDED DECISION CTA CASE NO. 7887 Exhibit Invoice/ Date Vendor Disallowed 11 CC-110179 11 O.R.No. 4-Dec-07 RC Ventures Input VAT IICC-110181 11 26-Nov-07 Rejoice Tyre Gallery & Auto Center 11 CC-11039711 0551 5-Nov-07 Phil. Environmental & Tech. Syst. & Serv. Inc. 23,995.35 11 CC-110398 11 0118 5-Nov-07 Phil. Environmental & Tech. Syst. & Serv. Inc. 278.57 IICC-110420 11 4088 22-0ct-07 Veesafe Industrial Sales 11CC-110159 11 4089 19-Nov-07 Phil. Long Distance Tel. Co. 2,892.86 11 CC-110432 11 0154 21-Nov-07 Roadstar Enterprises 1,928.57 IICC-110009 11 000033635 29-Nov-07 Chempro Analytical Serv. Lab., Inc. 87,803.57 11CC-110011 II 31124 19-Nov-07 Creative Response 11 CC-11002811 5751 20-Nov-07 Expertline Ventures Corp. 412.83 11CC-110031 II 6775 7-Dec-07 Firstly & Foremost Resort Corp. 2,318.68 11CC-110033 11 2953 21-Nov-07 First Phils. Skills & Equi_I>_t. Testing Co__!�. 6,428.57 11 CC-11003811 0301 27-Nov-07 Fuji Xerox Philippines, Inc. 4,432.80 11CC-110079 11 1045 19-Nov-07 Government Performance Magazine 22,680.00 11CC-110081 11 62486 5-Dec-07 Harty Incorporated Phils. 1,064.61 "CC-110083 11 0387 23-Nov-07 Hearth & Hastings Phils., Inc. 25,560.00 11 CC-110088 11 349 7-Dec-07 High GripAuto Center 11 CC-11009411 4347 14-Dec-07 Kinden Philippines Corporation 59.34 11 CC-110096" 2427 10-Dec-07 KPI Elevators, Inc. 1,060.71 11 CC-110098 11 4374 10-Dec-07 KPI Elevators, Inc. 52,232.14 11 CC-110101" 10971 28-Nov-07 La Corona De Pagsanjan Resort 2,571.43 11 CC-110125 11 10972 28-Dec-07 Multi-Lift Sales Corporation 11 CC-110134" 15935 28-Nov-07 Pagsanjan Rapids Hotel, Inc. 171.43 11 CC-110177 11 0974 26-Dec-07 Punongbayan & Araullo 8,265.00 11 CC-110202" 103830 28-Nov-07 Toyota Batangas City, Inc. 7,519.42 11 CC-110205 11 97032 14-Dec-07 Toyota Batangas City, Inc. 7,811.46 11 CC-11 020711 142601 3-Dec-07 Toyota Makati, Inc. 2,864.40 "CC-110216 11 142790 19-Dec-07 Water-Lite Engin_eering_ 10,200.00 11 CC-11027811 31750 26-Dec-07 Punongbayan & Araullo 11 CC-110289" 0333 5-Dec-07 Toyota Makati, Inc. 880.84 11CC-110291 II 97031 22-Nov-07 Toyota Makati, Inc. 2,052.00 31811 3-Dec-07 Toyota Makati, Inc. "CC-110294" 31598 20-Nov-07 Toyota Batangas City, Inc. 15.00 11CC-110199 11 31761 Tantoco Villanueva De Guzman & Llamas Law 114.00 140976 7-Dec-07 Offices 205.80 29-Nov-07 Santos Telephone Corp. 1,821.43 11 CC-11 0287" 741 19-Dec-07 Digital Tel. Phils., Inc. 1,200.00 11 CC-110189 11 37724 19-Dec-07 Digital Tel. Phils., Inc. 214.29 "CC-120004" SXL-032755 28-Dec-07 Micro Lynx Systems Enterprises 138.00 11 CC-120008 11 SXL-032757 28-Dec-07 Micro Lynx Systems Enterprises 114.00 11 CC-120081" 0049 20-Dec-07 Phil. Long Distance Tel. Co. 1,218.86 11CC-120083 11 0048 19-Dec-07 MFT International CorQ_oration "CC-120109" 000036572 19-Dec-07 Firstly & Foremost Resort Corp. 2,340.00 "CC-120322 11 3923 13-Dec-07 Hearth & Hastings Phils., Inc. 235.71 IICC-120021" 0306 14-Dec-07 MSD Power and Trading, Inc. 61.89 IICC-120060 11 4358 28-Dec-07 Sards Construction 414.00 IICC-120085 11 0063 5-Dec-07 DHL Express (Philippines) CC>!I'� "CC-120130 11 0078 6-Dec-07 Masigasig Security & Manpower Agency, Inc. 9,235.74 11 CC-120149" 928479 19-Dec-07 Masigasig Security & Manpower Agency, Inc. 59,975.44 1 11 CC-120166 11 3756 26-Dec-07 Punongbayan & Araullo 11 CC-120171 11 3762 21-Dec-07 Universal Holidays, Inc. 864.00 11 CC-120182" 97029 20-Dec-07 Vikin_g_ Cars, Inco_!l)_orated 12,284.06 11CC-120201 11 390855 20-Dec-07 JJLL T radin_g_ "CC-120149" 048658 28-Dec-07 Santos Telephone Corp. 1,377.84 11 CC-120319 11 0004 23,673.22 "CC-120126 11 37924 9,557.14 95,357.14 33.60 86,397.84 86,308.99 1,200.00 181.50 797.80 1,542.86 235.71 2. Stamped as zero-rated sales 11 CC-120262 11 12554 21-Nov-07 Compresstech Resources, Inc. 1,283.18 3. Not a source o valid input tax 11 CC-11003611 32771 24-Nov-07 Ford Global City Auto Sales, Inc. 720.00 4. Official receipt presented does not pertain to the transaction I -- I 11CC-070369" l1-]ul::_07 [ Veg~s Mar~eting _ _l _j_,04Q.OO - --- --- -- 0529 - - -- - - /V ~

AMENDED DECISION CTA CASE NO. 7887 Exhibit Invoice/ Date Vendor Disallowed "CC-090205" O.R.No. 26-Sef>_-07 C.S. Bracamonte Input VAT "CC-010318" 9:Ian-07 Welltech Service Corporation 0179 1,562.17 13871 1,008.00 Total Php 6,200,578.92 In fine, Petitioner sufficiently proved its entitlement to the issuance of a tax credit certificate representing unutilized excess input VAT attributable to zero-rated sales/receipts only to the extent of Php41,131,185.33, as computed below: Claimed Excess ln_Q_ut VAT Ph_p 58,802,851.18 Less: Disallowances 11,422,363.28 6,200,578.92 Per ICPA Php 41,179,908.98 Per Court 5,735,752,769.57 1 5,742,547,292.51 Valid Excess Input VAT I Multiply by total valid zero-rated sales/receipts _ Php 41,131,185.33 I Divide b_y_ total declared zero-rated sales/recei2ts L_ Refundable Excess Input VAT Attributable to Valid Zero-RateQ_Sales/Receipts _ -- -- - Consequently, Petitioner's "Motion for Reconsideration" is GRANTED. Accordingly, the dispositive portion of our Decision dated June 06, 2017 is AMENDED to read, as follows: WHEREFORE, premises considered, the Petition for Review is GRANTED. Accordingly, Respondent Commissioner of Internal Revenue is hereby ORDERED TO ISSUE A TAX CREDIT CERTIFICATE in favor of Petitioner in the amount of Php41,131,185.33, representing its unutilized input value-added taxes on its local purchases and/or importation of goods and services, capital goods and payments for services rendered by non- residents, attributable to its zero-rated sales for the period January 1, 2007 to December 31,2007. SO ORDERED. (/!..f. ~ --tl '- - MA. BELEN M. RINGPIS-LIBAN Associate Justice @)

AMENDED DECISION CfA CASE NO. 7887 WE CONCUR: . LOVE,.. BAUTISTA Assodate Justice ATTESTATION I attest that the conclusions in the above decision were reached in consultation before the case was assigned to the writer of the opinion of the Court. LOVEJ.. BAUTISTA Associate Justice Chairperson CERTIFICATION Pursuant to Article VIII, Section 13 of the Constitution, and the Division's Chairperson's Attestation, it is hereby certified that the conclusions in the above Decision were reached in consultation before the case was assigned to the writer of the opinion of the Court. <;L.._�h c. ay---...D~ ~:h. JtiANITO C. CASTANEDA, JR. Acting Presiding]ustice ~