EMERSON ELECTRIC (ASIA) LIMITED - ROHQ v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES � Court ofTax Appeals QUEZON CITY Third Division EMERSON ELECTRIC (ASIA) CTA CASE NO. 8657 LIMITED - ROHQ, Petitioner, Members: versus - Bautista, Chairperson Fabon-Victorino, and Ringpis-Liban, JJ. COMMISSIONER OF INTERNAL Prom u lgated: REVENUE, Respondent. DEC 2 1 2016 / x-----------------------------------------------------------S!~~~f:~~-~-~----------x DECISION BAUTI STA, J: The Case Before the Court is a Petition for Review1 filed by petitioner Emerson Electric (Asia) Limited ("EEL") - Regional Operating Headquarters ("ROHQ") on May 24, 2013, pursuant to Section 7(a)(2)2 of Republic Act (''RA") No. 11253, as amended by RA No. 9282 4 and RA 1 Records, CTA Case No. 865 7, Vol. 1, Petition for Review, pp. 7-39, with annexes. 2 Section 7(a)(2)2 of RA No. 1125 reads as follows: Sec. 7. Jurisdiction.- The Court of Tax Appeals shall exercise: (a) Exclusive appellate jurisdiction to review by appeal, as herein provided. XXX XXX XXX (2) Inaction by the Commissioner of Internal Revenue in cases involving disputed assessments, refunds of internal revenue taxes, fees or other charges, penalties in relations thereto, or other matters arising under the National Internal Revenue Code or other laws administered by the Bureau of Internal Revenue, where the National Internal Revenue Code provides a specific period of action, in which case the inaction shall be deemed a denial; 3 An Act Creating the Court of Tax Appeals, as Amended. 4 An Act Expanding the Jurisdiction of the Court of Tax Appeals (CTA), Elevating its Rank to the Level of a Collegiate Court with Special Jurisdiction and Enlarging its Membership, Amending for the Purpose Certain Sections of Republic Act No. 1125, as amended, Otherwise Known as the Law Creating the Court of Tax Appeals, and for Other Purposes. I

DECISION CTA CASE NO. 8657 Page 2of23 No. 95035, which seeks for the Court to render judgment declaring petitioner entitled to a refund or issuance of a tax credit certificate ("TCC") in the amount of Seventy Four Million Fourteen Thousand Five Hundred Twenty One and 32/100 Pesos (Php74,014,521.32), representing unutilized input value added tax ("VAT") arising from petitioner's domestic purchases of goods and services, purchases of capital goods and purchases of services rendered by non-residents for the 1st to 4th Quarters of fiscal year ("FY") 2011 which are attributed to zero-rated transactions; and ordering respondent to grant/issue the corresponding tax refund or TCC in the amount of Php74,014,521.32.6 The Parties7 Petitioner EEL-ROHQ is a corporation duly organized and existing under the laws of Hongkong, with license to transact business in the Philippines and with office address at 7/F Robinson Cybergate Plaza Bldg., EDSA, Mandaluyong City. Respondent Commissioner of Internal Revenue (" CIR"), is the head of the Bureau of Internal Revenue ("BIR"), and holds office at the BIR National Office Building located at Agham Road, Diliman, Quezon City. He is vested with authority to administer all laws pertaining to internal revenue taxes and has jurisdiction to decide tax refund cases at the administrative level. The Facts Petitioner is duly registered with the Securities and Exchange Commission ("SEC") and is licensed as an ROHQ with Certificate of Registration and License No. FS200703133 issued on February 28, 2007.8 It is authorized to engage in general administration and planning; business planning and coordination; sourcing/procurement of raw materials and components; corporate finance advisory services; marketing control and sales promotion; training and personnel management; logistics services and product 5 An Act Enlarging the Organizational Structure of the Court of Tax Appeals, Amending for the Purpose Certain Sections of the Law Creating the Court of Tax Appeals, and for Other Purposes. 6 Records, Vol. 1, Petition for Review, p. 18. 7 Id., Joint Stipulation of Facts and Issue ("JSFI"), pars. (l)(l), (1)(4) and (!)(5), pp. 482-483. s Id., Vol. 2, Exhibit "P," Certificate of Registration and License, p. 1045. (

DECISION CTA CASE NO. 8657 Page 3 of23 development; technical support and maintenance; data processing and communication; and business development.9 Petitioner is registered with the BIR Revenue Region ("RR") No. 007 Revenue District ("RD") No. 041, as evidenced by Certificate of Registration No.jOCN 3RC000059745210, which was issued on June 19, 2013, for additional tax type- WG and as a replacement of previous Certificate of Registration with OCN 3RC0000527738 dated January 13, 2012. Petitioner adopts the fiscal year as its accounting period, starting from October 1, 2010 and ending on September 30,2011.11 Petitioner filed its Quarterly VAT Returns (BIR Form No. 2550- Q) for the 1st to 4th Quarters of FY 2011; 1st to 4th Quarters of FY 2012; and 1st Quarter of FY 2013; as follows: PERIOD DATE FILED EXHIBIT DATE FILED EXHIBIT ORIGINAL AMENDED FY 2011 - P-212 1st Quarter Oct. to Dec. 2010 - - 4/24/2012 P-2-a13 2nd Quarter Jan. to March 2011 - - 4/24/2012 P-2-b14 3rd Quarter April to June 2011 - - 4/24/2012 P-2-c15 4th Quarter July to Sept. 2011 - 4/24/2012 - P-2-d16 FY 2012 - - 4/24/2012 P-2-e17 1st Quarter Oct. to Dec. 2011 - 4/25/2012 2nd Quarter Jan. to March 2012 P-2-�18 3rd Quarter April to June 2012 7/24/2012 P-2-g19 4th Quarter July to Sept. 2012 10/23/2012 P-2-h2D FY 2013 1/22/2013 1st Quarter Oct. to Dec. 2012 9 Records, Vol. 2, Exhibit "P," Certificate of Registration and License, p. 1045. 1o Id., Exhibit "P-1," Certificate of Registration, p. 1058. n Id., Vol. 1, JSFI, par. III(A)(l)(o), p. 484. 12 Id., Vol. 2, pp. 1063-1064; see Exhibit "P-3," Summary of Zero Rated Sales for October to December 2010, pp. 1081-1084. 13 Id. at 1065-1066, see Exhibit "P-3-a," SummanJ of Zero Rated Sales for January to March 2011, pp. 1085-1088. 14 Id. at 1067-1068, see Exhibit "P-3-b," Summary of Zero Rated Sales for April to June 2011, pp. 1089- 1101. 15 Records, Vol. 2, pp. 1069-1070, see Exhibit "P-3-c," Summary of Zero Rated Sales for July to September 2011, pp. 1102-1113. 16 Id. at 1071-1072. 17 Id. at 1073-1074. 18 Id. at 1075-1076. 19 Id. at 1077-1078. t 2o Id. at 1079-1080.

DECISION CTA CASE NO. 8657 Page4 o�21 On December 27, 2012, the BIR RR-RD No. 41, received petitioner's letter application for a claim for tax refund2t, of unutilized input VAT for the period October 1, 2010 to September 30, 2011 (1st to 4th Quarters of FY 2011), on amounts paid for various purchases of services, goods, importation and capital goods which are attributable to its zero-rated sales; together with Applications for Tax Credits/Refunds (BIR Form No. 1914), amounting to Php74,014,521.32, broken down as follows: PERIOD AMOUNT EXHIBIT 1st Quarter Oct. to Dec. 2010 Php 15,342,842.24 P-522 2nd Quarter Jan. to March 2011 P-5-a23 3rd Quarter April to June 2011 21,976,351.91 P-5-b24 4th Quarter July to Sept. 2011 15,315,484.71 P-5-c25 TOTAL 21,379,842.46 PHP 74,014,521.32 On account of the BIR's inaction, petitioner filed the present Petition for Review26 on May 24, 2013, which was docketed as CTA Case No. 8567 and raffled to the CTA Third Division. On May 30, 2013, the 3rd Division issued a Summons27, requiring respondent to file her (now "his") Answer to the Petition for Review. On June 19, 2013, respondent filed a Motion for Extension of Time to File Answer28, which was granted by the Court in its Order29 dated June 20, 2013. On July 22, 2013, respondent filed an Answer3o, wherein she (now "he") alleged that petitioner's claim for issuance of TCC is subject to administrative investigation/examination by respondent; that taxes paid and collected are presumed to have been paid in accordance with law and regulations, hence, not refundable; that it is incumbent upon the taxpayer to prove its compliance with Sections 21 Records, Vol. 2, Exhibit "P-6," Administrative Claim for Refund dated December 21, 2012, pp. 1244- 1249. 22 Id., Exhibits "P-5," BIR Form No. 1914, p. 1240. 23 Id., Exhibits "P-5-a," BIR Form No. 1914, p. 1241. 24 Id., Exhibits "P-5-b," BIR Form No. 1914, p. 1242. ( 2s Id., Exhibits "P-5-c," BIR Form No. 1914, p. 1243. 26 Id., Vol. 1, Petition for Review, pp. 7-39, with annexes. 27 Records, Vol. 1, p. 40. 28 Id. at 42-43. 29 Id. at44. 3o Id. at 45-47.

DECISION CTA CASE NO. 8657 Page5of23 112, 113 and 114 of the 1997 National Internal Revenue Code, as amended, ("1997 NIRC") to validly claim for a tax refund or issuance of a TCC; that the taxpayer must establish by sufficient and competent evidence that it is entitled to a tax refund or issuance of a TCC; that it failed to substantiate its claim, that is, to submit complete supporting documents along with the filing of application for refund on December 27, 2012; and that claims for tax refund are strictly construed against taxpayer as the same partakes the nature of a tax exemption. On September 20, 201331 and October 25, 201332, petitioner and respondent filed their respective pre-trial briefs. On November 22, 2013, the parties filed their Joint Stipulation of Facts and Issue33 ("JSFI"). Thereafter, the Court issued a Pre-trial Order34 on December 4, 2013. During trial, petitioner presented the following witnesses: (1) Ms. Carla Francesca Lim35 ("Ms. Lim"), Tax Specialist 1 of petitioner36; (2) Atty. Raquel Dujunco37 ("Atty. Dujunco"), the previous Tax and Compliance Manager of petitioner38; (3) Ms. Anna Mae G. Santos39 ("Ms. Santos"), the Accounting Manager of petitioner40; and (4) Atty. Fredieric B. Landicho41 ("Atty. Landicho"), Independent Certified Public Accountant ("ICPA")42. On June 2, 2014, petitioner moved for the commissioning of an ICPA, which was granted by the Court.43 On June 19,2014, Atty. Landicho was allowed to take his oath44 as the Court-commissioned ICPA in this case, and was ordered to submit his ICPA Report within thirty (30) days.4s 31 Records, Vol. 1, Pre-Trial Brieffor Petitioner, pp. 58-69. 32 Id., Respondent's Pre-Trial Briefpp. 470-473. 33 Id., JSFI, pp. 482-491. 34 Id., Pre-Trial Order ("PTO"), pp. 493-498. 35 Id., Minutes of Hearing on Februan; 3, 2014, p. 508. 36 Id., Exhibit "P-30," Judicial Affidavit ("JA") ofMs. Carla Francesca Lim, p. 83. 37 Records, Vol. 1, Minutes of Hearing on April 7, 2014, p. 516; Minutes of Hearing on May 5, 2014, p. 520. 38 Id., Exhibit "P-15," JA ofAthj. Raquel Dujunco, p. 71. 39 Id., Minutes of Hearing on June 2, 2014, p. 521. ( 40 Id., Exhibit "P-15," JA ofMs. Anna Mae G. Santos, p. 97. 41 Id., Minutes of Hearing on June 19, 2014, p. 535. 42 Id., Vol. 2, Minutes of Hearing on October 20, 2014, p. 984. 43 Records, Vol. 1, Minutes of Hearing on June 2, 2014, p. 521.

DECISION CTA CASE NO. 8657 Page 6of23 On July 21, 2014, Atty. Landicho submitted to the Court his ICPA Report46. His Judicial Affidavit followed on July 31, 2014.47 Thereafter, on October 14, 2014, Atty. Landicho submitted to the Court an amended ICPA Report48. Hence, on October 15, 2014, petitioner submitted the Judicial Affidavit of Atty. Landicho.49 On November 19, 2014, petitioner filed its Formal Offer of Evidence ("FOE") with Omnibus Motion5o, submitting Exhibits "P," "P-1," "P-1-a" to "P-1-d," "P-2," "P-2-a" to "P-2-h," "P-3," "P-3-a" to "P-3-c," "P-4," "P-4-a" to "P-4-c," "P-5," "P-5-a" to "P-5-c," "P-6," "P- 7," "P-7-a" to "P-7-d," "P-8," "P-8-a" to "P-8-k," "P-9," "P-10," "P-10- a" to "P-10-d," "P-11," "P-15," "P-15-a," "P-16.1" to "P-16.694," "P- 17.1" to "P-17.4962," "P-18.1" to "P-18.507," "P-19.1" to "P-19.14481," "P-20.1" to "P-20.104," "P-21.1" to "P-21.663," "P-22.1" to "P-22.121," "P-23.1" to "P-23.2744," "P-24.1" to "P-24.777," "P-25.1" to "P-25.4," "P-26.1" to "P-26.4," "P-27.1" to "P-27.4," "P-28.1" to "P-28.1" [sic], "P-29.1," "P-30.1" to "P-30.771," "P-31.1" to "P-31.2224," "P-32.1" to "P-32.505," "P-33.1" to "P-33.60," "P-34.1" to "P-34.57," "P-35.1" to "P-35.91," "P-36," "P-37.1" to "P-37.60," and "P-38," for the purposes indicated. Included thereto is petitioner's Motion to Admit Secondary Evidence, praying that the photocopies of its previous BIR Certificates of Registration, i.e. Exhibits "P-1-a" and "P-1-b," be admitted as secondary evidence. On February 2, 2015, the Court resolved51 to admit most of petitioner's exhibits but rejected several of them for failure to correspond with the documents actually marked, for failure to submit the originals for comparison, and for failure to submit the same to the Court. The Court likewise denied petitioner's Motion to Admit Secondary Evidence. On February 25, 2015, petitioner filed a Motion for Reconsideration (Of Resolution Dated February 2, 2015) With Motion 44 Records, Vol. 1, Oath of Commission, p. 536. 45 Id., Minutes ofHearing on June 19, 2014, p. 535. 46 Id., Vol. 2, Independent Certified Public Accountant ("ICPA") Report, pp. 539-741. 47 Id., JA ofAtty. Landicho, pp. 747-751. ( 48 Id., Exhibit "P-15," Amended ICPA Report, pp. 771-975. 49 Id., JA ofAtty. Landicho, pp. 979-983. 50 Records, Vol. 2, petitioner's Formal Offer of Evidence, pp. 992-1044. 51 Id., Vol. 3, pp. 1603-1615.

DECISION CTA CASE NO. 8657 Page 7of23 for Leave of Court to Present Documents in Support of the Motion for Reconsideration52 ("Motion for Reconsideration"), which prayed, among others, that it be given a period of twenty (20) days or no later than March 17, 2015, within which to submit a Supplemental Report from the ICPA in support of the Motion for Reconsideration. The Court resolved53 to grant the prayer to present supplemental ICPA report, and set the case for presentation thereof on May 19,2015. Petitioner's counsel failed to appear on the scheduled hearing on May 19, 2015.54 Likewise, it failed to submit the required ICPA Supplemental Report, thus, the Court granted the Manifestation and Motion of respondent's counsel to waive petitioner's right to present additional evidence and imposed a fine of Php1,000.00 upon petitioner.55 Thereafter, petitioner's Motion for Reconsideration was deemed submitted for resolution56. These declarations were confirmed in a Resolution dated May 26, 2015.57 On June 10, 2015, the Court promulgated a Resolution58 denying petitioner's Motion for Reconsideration. On even date, petitioner filed a Motion for Reconsideration (Of the Resolution dated May 26, 2015) With Motion to Admit Attached Supplemental Report of the [ICPA]59. This was followed by a Submission [of Supplemental Judicial Affidavit of Atty. Fredieric B. Landicho]60 on June 22, 2015. Nonetheless, these were denied by the Court in its Resolution61 dated August 25, 2015. On the scheduled presentation of evidence for respondent on October 12, 2015, counsel for respondent manifested that he has not received any report from the Revenue Officers, and moved that he be given a chance to verify if there is such a report.62 The Court thereafter reset the presentation of respondent's evidence to December 1, 2015.63 52 Records, Vol. 3, pp. 1621-1631. 53 Id. at 1638-1639. 54 Id., Minutes of Hearing on May 19, 2015, p. 1640. 55 Id. 56 Id. ( 57 Id. at 1642-1643. 58 Records, Vol. 3, pp. 1645-1646. 59 Id. at 1647-1652. 6o Id. at 1653-1662. 61 Id. at 1670-1673. 62 !d., Minutes of Hearing on October 12, 2015, p. 1676. 63 Records, Vol. 3, Minutes of Hearing on October 12, 2015, p. 1676.

DECISION CTA CASE NO. 8657 Page 8 of23 During the hearing on December 1, 2015, respondent manifested that no report of investigation was submitted by the Revenue Officers, hence, he has no evidence to present.64 The Court granted the parties forty (40) days or until January 10, 2016 to simultaneously file their respective memoranda, which was confirmed by the Court in its Resolution6s dated December 10,2015. On January 11, 2016, petitioner filed an Urgent Motion for Extension of Time to File Formal Offer of Evidence66, followed by an Urgent Manifestation67 on January 13, 2016, stating that the said Motion should instead read as Urgent Motion for Extension of Time to Memorandum, which was granted by the Court in its Resolution6s dated January 21, 2016. With the filing of petitioner's Memorandum69 on January 15, 2016, and the Records Verification Report70 stating that respondent failed to file his Memorandum, the Court resolved71 to submit the case for decision on January 29,2016. On March 4, 2016, respondent filed his Memorandum. The Court notes that the last day to file a Memorandum was set on January 10, 2016. Considering that respondent neither filed a motion for extension of time to file nor a motion to admit his Memorandum, the same is hereby DENIED for being filed out of time. Consequently, the Court promulgates this Decision. The Issue72 WHETHER PETITIONER IS ENTITLED TO A REFUND OR ISSUANCE OF A TCC OF ITS UNUTILIZED INPUT VAT ARISING FROM PURCHASES OF GOODS AND SERVICES, AS WELL AS 64 Records, Vol. 3, Minutes of Hearing on December 1, 2015, p. 1679. 65 Id. at 1681. 66 Id. at 1682-1683. 67 Id. at 1684-1685. r 68 Id. at 1712. 69 Id., petitioner's Memorandum, pp. 1686-1710. 70 Records, Vol. 3, p. 1713. 71 Id. at 1715. n Id., Vol. 1, PTO, pp. 494-495.

DECISION CTA CASE NO. 8657 Page 9 o�23 PURCHASES AND IMPORTATION OF CAPITAL GOODS, ATTRIBUTABLE TO ZERO-RATED SALES FOR THE PERIOD STARING FROM THE FIRST TO THE FOURTH QUARTERS OF FISCAL YEAR 2011, IN THE AGGREGATE AMOUNT OF SEVENTY FOUR MILLION FOURTEEN THOUSAND FIVE HUNDRED TWENTY ONE AND 32/100 PESOS (PHP74,014,521.32). Petitioner's Arguments73 Petitioner alleges that the claim for refund was timely filed as it complied with the period provided under Section 112(A) of the 1997 NIRC; that it has sufficiently complied with the requisites laid down in San Roque Power Corporation v. CIR; that it is entitled to its claim for tax refund or issuance of TCC, at the very least in the amount of Php45,885,592.86; that tax cases are civil in nature, hence, only preponderance of evidence is needed to grant a claim for tax refund or issuance of TCC of unutilized input VAT attributable to zero-rated sales; that to deny its claim for tax refund or issuance of TCC would render efforts to attain economic achievements for the country useless; and that the principle of solutio indebiti requires the speedy refund of taxes wrongfully collected. Respondent's Counter-Arguments74 On the other hand, respondent counter-argues in his Answer, that petitioner's claim for issuance of TCC is subject to administrative investigation/examination by respondent; that taxes paid and collected are presumed to have been paid in accordance with law and regulations, hence, not refundable; that taxpayer must establish by sufficient and competent evidence that it is entitled to a tax refund or issuance of a TCC; that it is incumbent upon the taxpayer to prove its compliance with Sections 112, 113 and 114 of the 1997 NIRC to validly claim for a tax refund or issuance of a TCC; that it failed to substantiate its claim; and that claims for tax refund are strictly construed against the taxpayer as the same partakes the nature of a tax exemption. The Ruling of the Court r 73 Records, Vol. 3, petitioner's Memorandum, pp. 1686-1709. 74 Id., Vol. 1, Answer, pp. 45-47.

DECISION CTA CASE NO. 8657 Page 10 o�23 The Court has jurisdiction over the instant case. From the outset, the Court must determine whether it has jurisdiction over the case at bar. In order to do this, the Court must first ascertain whether the administrative and judicial claims for refund were filed on time. Section 112(A)(C) of the 1997 NIRC is instructive, viz.: 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)(1), (2) and (B) and Section 108 (B)(1) and (2), the acceptable foreign currency exchange proceeds thereof had been duly accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP): Provided, further, That where the taxpayer is engaged in zero-rated or effectively zero-rated sale and also in taxable or exempt sale of goods of properties or services, and the amount of creditable input tax due or paid cannot be directly and entirely attributed to any one of the transactions, it shall be allocated proportionately on the basis of the volume of sales. XXX XXX XXX (C) Period within which Refund or Tax Credit of Input Taxes shall be Made.- In proper cases, the Commissioner shall grant a refund or issue the tax credit certificate for creditable input taxes within one hundred twenty (120) days from the date of submission of complete documents in support of the application filed in accordance with Subsections (A) and (B) 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 (

DECISION CTA CASE NO. 8657 Page 11 of23 after the expiration of the one hundred twenty day-period, appeal the decision or the unacted claim with the Court of Tax Appeals.75 Likewise, RR No. 16-200576 provides the following: Sec. 4.112-1. Claims for Refund/Tax Credit Certificate of Input Tax. XXX XXX XXX (d) Period within which refund or tax credit certificate/refund ofinput taxes shall be made In proper cases, the Commissioner of Internal Revenue shall grant a tax credit certificate/refund 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 subparagraph (a) above. In case of full or partial denial of the claim for tax credit certificate/refund as decided by the Commissioner of Internal Revenue, the taxpayer may appeal to the Court of Tax Appeals (CTA) within thirty (30) days from the receipt of said denial, otherwise the decision shall become final. However, if no action on the claim for tax credit certificateI refund has been taken by the Commissioner of Internal Revenue after the one hundred twenty (120) day period from the date of submission of the application with complete documents, the taxpayer may appeal to the CTA within 30 days from the lapse of the 120-day period.77 Records disclose the following pertinent dates relative to the filing of the administrative and judicial claims: QUARTER CLOSE OF ADMIN DUE DATE ADMIN CLAIM +120DAYS +30DAYS JUDICIAL QUARTER (+ 2YEARS) FILED April26, 2013 CLAIM FILED 1ST Dec. 31, 2010 2ND March 31, 2011 December 31, 2012 December 27, 2012 May 27, 201378 May24,2013 3RD June 30,2011 March 31, 2013 4TH Sept. 30, 2011 June. 30, 2013 September 30, 2013 75 Underscoring ours. 76 Consolidated Value-Added Tax Regulations of 2005, effective November 1, 2005. 77 Underscoring ours. ,.J 78 May 26,2013 fell on a Sunday. I

DECISION CTA CASE NO. 8657 Page 12of23 Based on Section 112 (A) of the 1997 NIRC, petitioner had two (2) years from the close of the taxable quarter when the sales were made to file its administrative claim. Thus, it had until December 31, 2012, March 31, June 30, and September 30, 2013, within which to file its administrative claims for the respective 1st, 2nd, 3rd and 4th quarters of FY 2011. Petitioner filed its claim for all the taxable quarters of FY 2011 on December 27, 2012, thus complying with the two (2)-year prescriptive period. In accordance with Section 112(C) of the 1997 NIRC, in relation to RR No. 16-2005, respondent had one hundred twenty (120) days from December 27, 2012 or until April 26, 2013, within which to issue its decision on the administrative claim. However, as borne by the records, no decision was taken by the respondent, hence, petitioner had thirty (30) days from April 26, 2013 or until May 27, 2013 to file its judicial claim. As enunciated by the Supreme Court in Commissioner of Internal Revenue v. San Roque Power Corporation, et al/9, strict compliance with the mandatory 120 + 30-day period is necessary for a claim for tax refund or credit. In the instant case, petitioner filed its judicial claim for refund on May 24, 2013, thus complying with the mandatory periods. Hence, both the administrative and judicial claims for refund were filed on time. Having settled the issue of jurisdiction, the Court now proceeds to discuss petitioner's compliance with the requirements for VAT refund. Petitioner has valid zero-rated sales. Based on the aforecited Section 112(A) of the 1997 NIRC, a taxpayer engaged in zero-rated or effectively zero-rated sales is entitled to a refund or tax credit of unutilized input VAT attributable to such zero-rated or effectively zero-rated sales upon compliance with the following requisites:so 79 G.R. No. 187485, February 12, 2013, 690 SCRA 336. �8 Commissioner of Internal Revenue v. Team Sual Corporation, G.R. No. 205055, July 18, 2014, 730 SCRA242. I

DECISION CTA CASE NO. 8657 Page 13of23 1. There must be zero-rated or effectively zero-rated sales; 2. Input taxes were incurred or paid; 3. Such input taxes are attributable to zero-rated or effectively zero-rated sales; 4. Such input taxes were not applied against any output VAT liability; and 5. The claim for refund was filed within the two-year prescriptive period. Having discussed the fifth requisite, which pertains to the Court's jurisdiction, it now proceeds to the determination of petitioner's compliance with the remaining requisites provided under Section 112(A) of the 1997 NIRC. 1. There must be zero-rated or effectively zero-rated sales. Petitioner submits that the subject sales of services to its various non-resident affiliates are subject to zero percent VAT pursuant to Section 108(B)(2) of the 1997 NIRC, which reads as follows: Sec. 108. Value-added Tax on Sale of Services 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 (2) Services other than those mentioned in the preceding paragraph rendered to a person engaged in business conducted outside the Philippines or to a nonresident person not engaged in business who is outside the Philippines (

DECISION CTA CASE NO. 8657 Page 14of23 when the services are performed, the consideration for which is paid for in acceptable foreign currency and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP); xxxst In the case of Commissioner of Internal Revenue v. Burmeister and Wain Scandinavian Contractor Mindanao, Inc.B2, the Supreme Court held that in order for the sale of services to be VAT zero-rated under Section 108(B)(2) of the 1997 NIRC, the following requisites must be met: 1. The services must be other than processing, manufacturing or repacking of goods; 2. Payment for such services must be in acceptable foreign currency accounted for in accordance with the BSP rules and regulations; and 3. The recipient of such services is doing business outside the Philippines. The Court will now apply the foregoing to the case at bar. Anent the first requisite, it was undisputed that petitioner is a registered VAT taxpayer, with license issued by the SEC to operate as an ROHQ in the Philippines and to provide qualifying services of general administration and planning, business planning and coordination, sourcing/procurement of raw materials and components, corporate finance and advisory services, marketing control and sales promotion, training and personnel management, logistics services and product development, technical support and maintenance, data processing and communication, and business development, to its affiliates in the Philippines and abroad.B3 Clearly, the enumerated services are in no way the same as "processing, manufacturing or repacking of goods." As to the second requisite, the services rendered by petitioner to its non-resident foreign affiliates were supported by official 81 Underscoring ours. 82 G.R. No. 153205, January 22, 2007, 515 SCRA 124. 83 Records, Vol. 1, JSFI par. 2, p. 482. (

DECISION CTA CASE NO. 8657 Page 15 of23 receipts stamped with "Zero-Rated Sales"84 and invoices85, denominated in US Dollars, which were inwardly remitted and accounted for in accordance with the BSP rules and regulations, as evidenced by the Certificates of Inward Remittance~, Credit Advices from Standard Chartered Bank and Citibank86 and monthly Certificates issued by Standard Chartered Bank.87 Regarding the third requisite, to be considered as a non- resident foreign corporation doing business outside the Philippines, each corporation must be supported at the very least by both SEC Certificate of Non-Registration and proof of incorporation or registration in a foreign country (e.g., Certificate of Incorporation, Memorandum and Articles of Association, and Certificate of Registration). Upon review of the evidence submitted, the Court found that only the following clients of petitioner submitted the required documents to be considered as non-resident foreign corporations doing business outside the Philippines, to wit: SEC CERTIFICATE ARTICLES OF I OF NON- INCORPORATION/CERTIFICATE OF CLIENT REGISTRATION IN AFOREIGN Alber Corporation REGISTRATION COUNTRY (EXHIBIT N0.)89 Asco Controls BV (EXHIBIT NO.)SS P-34-1 Asco Joucomatic Ltd. P-34-2 Asco Power Technologies, LP P-35-1 P-34-3 Bristol, Inc. P-35-4 P-34-5 Closetmaid P-35-5 P-34-7 Computational Systems, Inc. P-35-8 P-34-8 Control Techniques-AU P-35-13 P-34-9 Control Techniques America P-35-15 P-34-10 Daniel Measurement & Control (CA) P-35-16 P-34-11 EGS Electrical Group P-35-17 P-34-12 Emerson Climate Technologies (USA) P-35-18 P-34-13 Emerson Electric Asia-Pacific P-35-20 P-34-14 Emerson Electric Company P-35-22 P-34-15 EmersonFZE P-35-26 P-34-16 Emerson Hermetic Motors P-35-27 P-34-17 Emerson Network Power (Malaysia) Sdn Bhd P-35-28 P-34-18 Emerson Network Power (Singapore) Pte Ltd. P-35-32 P-34-22 Emerson Network Power Connectivity P-35-34 P-34-23 Solutions P-35-41 Emerson Network Power Pakistan P-35-42 P-34-24 Emerson Network Power SRL P-35-45 Emerson Process Man'!gement_{_Australia)_ P-35-48 P-34-26 Emerson Process Management Flow BV P-35-49 P-34-27 Emerson Process Management Gmbh & Co. P-35-52 P-34-32 Ohg Argelsrieder P-35-57 P-34-33 P-35-58 P-34-34 84 Records, Petitioner's FOE, Exhibits "P-30-1" to "P-30-771." 85 Id., Exhibits "P-31-1" to "P-31-2224." 86 Id., Exhibits "P-32-1" to "P-32-505." 87 Id., Vol. 2, Exhibits "P-8" to "P-8-k," pp. 1255-1266. 88 Id., Petitioner's FOE, Box No. 9. 89 Id. (

DECISION P-35-59 P-34-36 CTA CASE NO. 8657 P-35-63 P-34-39 Page 16of23 P-35-64 P-34-40 Emerson Process Management Korea Emerson Process Management Shared P-35-66 P-34-41 Services Ltd. P-35-70 P-34-42 Emerson Process Management Valve P-35-71 P-34-43 Automation Inc. P-35-73 P-34-44 Emerson Tool Company P-35-74 P-34-45 Fisher Rosemount Systems, Inc. P-35-75 P-34-46 Fusite P-35-76 P-34-47 Insinkerator P-35-77 P-34-48 Instrument & Valve Services Company P-35-78 P-34-49 Intermetro P-35-82 P-34-52 Kato Engineering Inc. P-35-85 P-34-55 Knaack L.L.C. P-35-91 P-34-57 KOP-Lex Inc. Mobrey Ltd Ridge Tool Company Thermo-0 Disc After scrutiny of the documents presented, the Court decided not to give weight on the documents attached relating to the following entities for the reasons stated below: 1. Daniel Measurement & Control (CA) -Certifications from Philippine Embassy, Department of State and Department of Treasury of USA, indicates a company name of "Daniel Measurement & Control Inc." This Court cannot conclude whether these entities are one and the same. 2. Emerson Climate Technologies (USA) - Certifications from Philippine Embassy, Department of State and Department of Treasury of USA, indicates a company name of "Emerson Climate Technologies Inc." This Court cannot conclude whether these entities are one and the same. 3. Emerson Process Management Gmbh & Co. Ohg Argelsrieder - Certification from Honorary Consulate of the Philippines, Munich Republic of Germany indicates a corporate name of "Emerson Process Management GmbH & Co. OHG" while the Tax Office in Stanberg indicates a corporate name of "Emerson Process Management GmbH & Co. OHG Argelsrieder Feld 3." Similarly, this Court cannot conclude whether these entities are one and the same. 4. Fusite- The Registration of Fictitious Name in the State of Missouri, USA indicates a registration date of October 23, 2012. This case involves a claim for refund for the fiscal year ending September 30, 2011, thus, any input VAT attributable to zero-rated sales of Fusite r

DECISION CTA CASE NO. 8657 Page 17of23 to petitioner from the stated date of registration is outside the period of claim. 5. Intermetro - Certifications indicates a corporate name of "Intermetro Industries Corporation." Likewise, the Court cannot conclude whether these entities are one and the same. Accordingly, petitioner's sales of services rendered to the aforementioned entities for the FY ending September 30, 2011 in the total amount of USD36,232,911.44, with peso equivalent of Php1,576,181,357.279o, qualify for VAT zero-rating pursuant to Section 108(B)(2) of the 1997 NIRC. Thus, after finding that petitioner had valid VAT zero-rated sales for the FY ending September 30, 2011, the Court shall now determine the input VAT attributable thereto. 2. Input taxes were incurred or paid. In its amended Quarterly VAT Returns for the four quarters of FY 2011, petitioner reflected a total input VAT of Php84,682,126.2691 arising from its purchases of capital goods exceeding Php1,000,000.00, domestic purchases goods and services, and importation of goods other than capital goods. In support of the said input taxes reported, petitioner submitted various suppliers' invoices, official receipts, schedules and importation documents92 to prove that input taxes were incurred or paid. 3. Such input taxes are attributable to zero-rated or effectively zero-rated sales. The instant case involves a claim for refund or issuance of a TCC representing unutilized input VAT arising from petitioner's 90 See Annex A of this Decision. 91 Records, Petitioner's FOE, Exhibits "P-25.1" lines 21D and 21F, "P-25.2" lines 21D and 21F, "P-25.3" lines 21D, 21F and 21H, "P-25.4" lines 21D ,21F, 21H and 21J. 92 Id., Exhibits "P-16.1" to "P-16.694," "P-17.1" to "P-17.4962," "P-18.1" to "P-18.507," "P-19.1" to "P-19.14481," "P-20.1" to "P-20.104," "P-21.1" to "P-21.663," "P-22.1" to "P-22.121," "P-23.1" to "P- 23.2744," "P-24.1 to "P-24.777." r

DECISION CTA CASE NO. 8657 Page 18 of23 domestic purchases of goods and services, purchases of capital goods and importation of goods other than capital goods for the 1st to 4th quarters of FY 2011 which are attributed to zero-rated transactions, amounting to Php74,014,521.32, computed below: 1ST QUARTER93 2ND QUARTER.. 3RD QUARTER95 4TH QUARTER% TOTAL Input VAT on: Purchases of Capital Goods exceeding 1Million Php 1,206,332.08 Php 6,053,649.78 Php 4,699,401.00 Php 3,747,791.75 Php 15,707,174.61 Domestic Purchases of Goods Other Than Capital Goods 14,287,485.50 20,877,505.74 13,252,673.29 3,147,374.16 51,565,038.69 Importation of Goods Other Than Capital Goods 732,002.92 3,534,858.79 4,266,861.71 13,143,051.25 Domestic Purchases of Services Php 23,573,075.95 13,143,051.25 Total input VAT Php 15,493,817.58 Php 26,931,155.52 Php 18,684,077.21 885,198.73 Php 84,682,126.26 853,993.52 859,808.28 Php 22,687,877.22 Less: Output VAT 698,207.81 3,297,208.34 Php 26,077,162.00 Php 17,824,268.93 Sub-total Php 14,795,609.77 Php 81,384,917.92 21,813,346.53 Amortization of Input VAT on Capital Goods Exceeding 1Million: (25,914,156.62) Input Tax on Capital Goods Exceeding 1Million (4,100,810.09) Deferred from Previous Quarter 22,360,579.00 PHP 21,976,351.91 25,914,156.62 28,422,940.83 22,360,576.00 Input Tax on Capital Goods Exceeding 1Million Deferred for Succeeding Period (21,813,346.53) (28,422,940.83) (29,730,975.59) (29,730,975.59) (2,508,784.21) (1,308,034.76) (7,370,399.59) Amortization 547,232,47 15,315,484.72 21,379,84246 7 4,014,518.3397 INPUT VAT CLAIM PHP 15,342,842.24 PHP PHP PHP To determine the accuracy of petitioner's declarations, the ICPA Atty. Landicho examined petitioner's voluminous documents in support of its claim for refund. In his report98, Atty. Landicho stated that based on his verification/examination of the documents presented, input VAT amounting to Php65,914,010.83 was supported by valid documents, while Php25,638,851.57 should be disallowed due to reasons stated as follows: a. Without exceptions: DESCRIPTION INPUT VAT EXHIBITS Capital goods supported with original sales invoice or original ORs Php 13,314,269.13 P-16.1 to P-16.694 Goods supported with original sales invoice or certified true copies of sales invoice P-17.1 to P-17.4962 Importation supported with customs declaration 8,489,987.40 P-18.1 to P-18.507 Services supported with original ORs 149,249.36 P-19.1 to P-19.14481 Sub-total 37,072,343.95 Amortization for the period October 2010 to September 2011 of capital goods Php 59,025,849.84 exceeding 1M purchased in 2007 & allocable to zero-rated sales (per audit) Amortization for the period October 2010 to September 2011 of capital goods Php 771,252.30 exceeding 1M purchased in 2008 & allocable to zero-rated sales (per audit) Amortization for the period October 2010 to September 2011 of capital goods 2,801,158.00 exceeding 1M purchased in 2009 & allocable to zero-rated sales (per audit) Amortization for the period October 2010 to September 2011 of capital goods 2,104,844.50 exceeding 1M purchased in January to September 2010& allocable to zero-rated sales (per audit) Php_ 1,210,906.19 Sub-total PHP 6,888,160.99 65,914,010.83 TOTAL UNUTILIZED INPUT VAT WITHOUT EXCEPTIONS b. With exceptions: r 93 Records, Petitioner's FOE, Exhibit "P-25.1." 94 Id., Exhibit "P-25.2." 95 Id., Exhibit "P-25.3." 96 Id., Exhibit "P-25.4." 97 Rounding off difference of .01. 98 Records, Vol. 2, Amended ICPA Report, Exhibit "P-15," pp. 774-975.

DECISION CTA CASE NO. 8657 Page 19of23 DESCRIPTION INPUT VAT EXHIBITS Capital goods purchased during October 2010 to September 2011 P-20.1 to P-20.58 supported with sales invoice or ORs but dated out of period Php 127,431.67 P-20.59 to P-20.65 Capital goods purchased during October 2010 to September 2011 P-20.66 to P-20.69 supported with sales invoice or ORs but undated 154,017.85 P-20.70 to P-20.78 Capital goods purchased during October 2010 to September 2011 supported with original sales invoice in US dollars 97,828.23 P-16.686 to P-16.694 Capital goods purchased during October 2010 to September 2011 P-20.79 to P-20.104 supported with original ORs but not in the name of the company 44,318.14 Capital goods purchased during October 2010 to September 2011 P-21.1 to P-21.33 supported with sales invoice and ORs but with error in computation, 86,103.77 P-21.34 to P-21.582 determined upon audit. (disallowable portion) P-21.583 to P-21.607 Capital goods purchased during October 2010 to September 2011 434,458.09 P-21.608 to P-21.612 supported with photocopy of sales invoice or photocopy of ORs P-21.613 to P-21.663 Capital goods purchased during October 2010 to September 2011 but not 1,448,783.85 supported with any sales invoice or OR 518,926.78 P-17-4909 to P17-4962 Goods supported with original sales invoice but no BIR ATP 557,781.18 P-22.1 to P-22.15 Goods supported with original sales invoice dated out of period P-22.16 to P-22.101 Goods supported with non-VAT document/ document is not a qualified 36,122.65 source of input VAT P-22.102 to P-22.111 Goods supported with original sales invoice but not in the name of the 124,698.21 P-22.112 to P-22.121 company 117,624.48 P-18.499 to P-18.507 Goods supported with photocopy of sales invoice 219,963.29 Goods not supported with any sales invoice, photocopy or original P-23.1 to P-23.238 Goods supported with sales invoice but with error in computation, 992.86 P-23.239 to P-23.276 determined upon audit. (disallowable portion) 22,811.00 P-23.277 to P-23.491 Importation supported with photocopy of customs declaration P-23.492 to P-23.722 Importation supported with customs declaration not in the name of the 24,578.00 P-23.723 to P-23.725 company 2,005.00 P-23.726 to P-23.780 Importation supported with customs declaration but dated out of period P-23.781 to P-23.2744 Importation supported with customs declaration but with OR/proof of 2,564.98 payment is stamped VAT exempt P-19.14451 toP- Importation supported with customs declaration but with error in 1,049.00 19.14481 computation, determined upon audit (disallowable portion) Importation not supported with customs declaration/ no supporting 4,342,619.13 documents 274.534.09 Services supported with original ORs but no BIR ATP 258,897.89 Services supported with original ORs but not in the name of the company Services supported with non-VAT document/ document is not a qualified 588,594.58 source of input VAT 576,674.82 Services supported with original ORs but dated out-of-period Services pertaining to transactions twice taken up/ double entry 739.29 Services supported with original ORs without any date indicated 81,189.92 Services supported with photocopy of ORs 1,762,833.10 Services not supported with any OR, photocopy or original but with statement of account/ billing statement 13,727,309.26 Services supported with ORs but with error in computation, determined upon audit(disallowable portion) 3,400.46 TOTAL DISALLOWED INPUT VAT PHP 25,638,851.57 The remaining and unaccounted input VAT for FY 2011 in the amount of Php17,424.85 shall be disallowed instantaneously; computed as follows: DETAILS AMOUNT Php Total Input VAT per Quarterly Returns 84,682,126.26 59,025,849.84 Less: Input VAT Per ICPA Findings 25,638,851.57 Ph� 84,664,701.41 17,424.85 Without Exceptions Php PHP With Exceptions UNACCOUNTED INPUT VAT (

DECISION CTA CASE NO. 8657 Page 20 of23 Section 4.110-8 of RR No. 16-2005 provides for the required supporting documents that must be presented in order to substantiate the alleged input tax credits for the period of claim. Section 4.110-8 of RR No. 16-2005 reads, to wit: SEC. 4.110-8. Substantiation ofInput Tax Credits. - (a) Input taxes for the importation of goods or the domestic purchase of goods, properties or services is made in the course of trade or business, whether such input taxes shall be credited against zero-rated sale, non-zero-rated sales, or subjected to the 5% Final Withholding VAT, must be substantiated and supported by the following documents, and must be reported in the information returns required to be submitted to the Bureau: (1) For the importation of goods - import entry or other equivalent document showing actual payment of VAT on the imported goods. (2) For the domestic purchase of goods and properties - invoice showing the information required under Sees. 113 and 237 of the Tax Code. (3) For the purchase of real property - public instrument i.e., deed of absolute sale, deed of conditional sale, contract/ agreement to sell, etc., together with VAT invoice issued by the seller. (4) For the purchase of services - official receipt showing the information required under Sees. 113 and 237 of the Tax Code. Applying the afore-cited provision in the case at bar, in addition to the disallowances found by the ICPA, the Court further disallows input VAT in the amount of Php11,095,246.03 for failure to meet the substantiation requirements required thereunder, broken down as follows: DETAILS AMOUNT Disallowed input VAT on Purchases of Goods Php 1,299,856.68 Other than Capital Goods99 Disallowed input VAT on Importation 149,249.36 (Details in Annex 3 of!CPA Report) ( 99 See Annex B of this Decision.

DECISION CTA CASE NO. 8657 Page 21 o�23 Disallowed input VAT on Purchases of Servicesloo 9,646,139.99 TOTAL PHP 11,095,246.03 The input VAT on importation found by ICPA to be without exception in the amount of Php149,249.36 should be disallowed for being supported by irrelevant documents such as DHL Inbound Charges Invoice, BOC Official Receipts, Shipment Waybill, Commercial Invoices, DHL Official Receipts, Proforma Invoices, Import Invoices, Informal Import Declaration and Entry, Official Receipts and Debit Memo.101 Although petitioner submitted BOC official receipts, it failed to submit the Import Entry Internal Revenue Declaration ("IEIRD")s to prove that VAT payments reflected on the official receipts are for the said importations, or that the VAT on importations were correctly paid. Moreover, the amortization of the input VAT on current purchases of capital goods exceeding Php1,000,000.00 in the amount of Php315,263.59 should be disallowed from petitioner's claim for violation of invoicing and accounting requirements for VAT registered persons pursuant to Section 113 of the 1997 NIRC.1D2 In sum, petitioner's substantiated input VAT for the FY ending September 30, 2011 amounts to Php36,947,735.28, as computed below: DETAILS AMOUNT 74,014,521.32 Claimed Input VAT Php Less: Disallowances 37,066,786.04 Php 25,638,851.57 36,947,735.28 Per ICPA Findings 17,424.85 Php Per Court's Findings: 1,299,856.68 PHP Unaccounted Input VAT by the ICPA Input VAT on Goods 149,249.36 Input VAT on Importation 9,646,139.99 Input VAT on Services Input VAT on Amortization of Capital Goods 315,263.59 SUBSTANTIATED INPUT VAT However, this substantiated input VAT cannot be claimed in full by petitioner. Pursuant to Section 112(A) of the 1997 NIRC, if the taxpayer is engaged in both zero-rated/ effectively zero-rated and taxable/exempt sale of goods of properties or services, the amount of creditable input tax due should be allocated proportionately on the 1oo See Annex C of this Decision. 101 Records, Petitioner's FOE, Exhibits "P18.1" to "P-18-498." ( 1o2 See Annex D of this Decision.

DECISION CTA CASE NO. 8657 Page22of23 basis of the volume of sales. In view of this, the substantiated input VAT will be allocated according to the proportion of the valid zero- rated sales of Php1,576,181,357.27 in relation to the total zero-rated sales of Php2,947,207,616.44103; thus only the amount of Php19,759,648.83 can be attributed to the valid zero-rated sales, computed in the following manner: DETAILS AMOUNT Substantiated Input VAT Php 36,947,735.28 Multiplied by: Percentage of Valid Zero-Rated Sales PHP 53.48% Valid Zero-Rated Sales+ Total Zero-Rated Sales 19,759,648.83 (Php1,576,181,357.27 + Php2,947,207,616.44) EXCESS INPUT VAT ATTRIBUTABLE TO VALID ZERO-RATED SALES 4. Such input taxes were not applied against any output VAT liability. Although the claimed input VAT was carried over by petitioner in the succeeding Quarterly VAT Returns from the first quarter of FY 2012 to the first quarter of FY 2013104, the same remained unutilized since it was deducted as "VAT Refund/TCC Claimed"105 from petitioner's total available input tax in the first quarter of FY 2013. Consequently, the subject claim no longer formed part of the excess input VAT of Php61,530,563.70106 as of the first quarter of FY 2013 which was carried over/applied to the succeeding second quarter of FY 2013.107 In sum, petitioner has sufficiently proven its entitlement to a refund or issuance of a TCC in the reduced amount of Php19,759,648.83, representing unutilized input VAT attributed to zero-rated transactions for the 1st to 4th Quarters of FY 2011. WHEREFORE, premises considered, the instant Petition for Review is hereby PARTIALLY GRANTED. Respondent is ORDERED to refund or issue a tax credit certificate in favor of petitioner in the reduced amount of NINETEEN MILLION SEVEN HUNDRED FIFTY-NINE THOUSAND SIX HUNDRED FORTY- EIGHT AND 83/100 PESOS (Php19,759,648.83) representing 103 Php686,536,670.28 + Php711,771,453.85 + Php765,311,412.34 + Php783,588,079.97 (Exhibits "P- 25.1," line 17; "P-25.2," line 17; "P-25.3," line 17 and "P-25.4," line 17). 104 Records, Petitioner's FOE, Exhibit "P-27.1." 1os Id., line 230. ( 106 Id., line 29. 107 Id., Exhibit "P-2 7.2," line 20A.

DECISION CTA CASE NO. 8657 Page23 of23 petitioner's unutilized input VAT attributable to its zero-rated sales for the 1st to 4th Quarters of FY 2011. SO ORDERED. LOVAEsLsLoJ~~tA:UJuTsIticSeTA WE CONCUR: ' ON LEAVE ABON-VICTORINO MA. BELEN M. RINGPIS-LIBAN Associate Justice ATTESTATION I attest that the conclusions in the above Decision were reached in consultation before the case was assigned to the writer of the opinion of the Court's Division. LOVELL (BAUTISTA Associate Justice Chairperson CERTIFICATION Pursuant to Section 13 of Article VIII of the Constitution and the Division Chairperson's Attestation, it is hereby certified that the conclusions in the above Decision were reached in consultation before the case was assigned to the writer of the opinion of the Court. Presiding Justice

AnnexA CTA Case No. 8657 Zero-Rated Sales Exhibit Client In Dollars InPhp Alber Corporation 2,179.51 95,635.48 "P-3" 4,866.02 213,515.56 "P-3" Asco Controls BV 4,467.18 196,014.90 "P-3" 88,488.46 3,882,775.40 "P-3" Asco Joucomatic Ltd. 26,421.23 "P-3" 602.14 1,687,091.54 "P-3" Asco Power Technologies, LP 38,448.82 352,763.46 "P-3" 8,039.48 64,072.83 "P-3" Bristol Inc. 1,460.22 315,870.97 "P-3" 3,882,581.90 "P-3" Closetmaid 7,198.70 6,330,664.15 "P-3" 88,484.05 47,072,336.38 "P-3" Computational System Inc. 144,275.85 2,078,299. 93 "P-3" 1,072,778.65 158,726.62 "P-3" Control Techniques AU 47,364.46 1,593,355.26 "P-3" 3,617.38 473,595.83 "P-3" Control Techniques America 36,312.57 52,322.94 "P-3" 10,793.25 676,009.15 "P-3" EGS Electrical Group 1,192.44 1,257,019.62 "P-3" 15,406.25 120,114.07 "P-3" Emerson Electric Asia-Pacific 28,647.48 605,260.14 "P-3" 2,737.40 5,077,023.20 "P-3" Emerson Electric Company 13,793.88 755,095.14 "P-3" 115,705.37 456,224.18 "P-3" EmersonFZE 17,208.62 315,068.42 "P-3" 10,397.35 3,721,888.19 "P-3" Emerson Hermetic Motors 7,180.41 389,182.50 "P-3" 84,821.84 1,154,298.26 "P-3" Emerson Network Power (Singapore) PTE LTD 8,869.47 223,903.88 "P-3" 26,306.46 161,023.24 "P-3" Emerson Network Power Connectivity Solutions 5,102.77 3,935,246.66 "P-3" 3,669.72 2,129,214.36 "P-3" Emerson Network Power Pakistan (PVT) Ltd. 89,684.28 94,433.76 "P-3" 48,524.80 128,025.53 "P-3" Emerson Network Power SRL 2,181.42 215,376.17 "P-3" 2,957.39 86,470.99 "P-3" Emerson Process Management Australia 4,975.19 1,564,253.99 "P-3" 1,997.48 358,564.47 "P-3" Emerson Network Power (Malaysia) Sdn Bhd 36,134.27 68,867.09 "P-3" 8,282.84 334,171.84 "P-3" Emerson Process Management Flow BY 1,590.83 4,491,354.20 "P-3" 7,719.37 5,307,864.53 "P-3" Emerson Process Management Shared Services Ltd. 103,750.29 53,573,754.37 "P-3" 122,611.68 3,006,940.46 "P-3" Emerson Process Management Valve Automation Inc. 1,237,553.82 197,151.50 "P-3" 69,460.33 1,799,342.72 "P-3" Emerson Tool Company 4,554.20 9,645,774.16 "P-3" 41,564.82 520,914.25 "P-3" Fisher Rosemount Systems, Inc 222,817.40 685,207.74 "P-3" 12~33.12 1,034,501.65 "P-3" Insinkerator 15,828.30 640,827.22 "P-3" 23,896.99 5,020,283.17 "P-3" Kato Engineering Inc. 14,803.11 776,752.32 "P-3" 115,968.55 441,231.14 "P-3" Knaack L.L.C. 17,942.98 218,522.06 "P-3" 10,192.44 332,702.14 "P-3" KOP-Lex Inc. 5,047.86 1,274,857.05 "P-3" 7,685.42 229,420.33 "P-3" Mobrey Ltd 29,449.20 186,828.99 "P-3" 5,299.61 3,980,949.05 "P-3" Ridge Tool Company 4,315.75 2,200,496.80 "P-3" 91,959.93 146,533.64 "P-3" Thermo-0 Disc 50,831.48 235,803.30 "P-3" 3,352.69 216,560.73 "P-3" Alber Corporation 5,395.18 4,954.91 r Asco Controls BY Asco Power Technologies, LP Bristol Inc. Closetmaid Computational System Inc. Control Techniques AU Control Techniques America EGS Electrical Group Emerson Electric Asia-Pacific Emerson Electric Company EmersonFZE Emerson Hermetic Motors Emerson Network Power (Malaysia) Sdn Bhd Emerson Network Power (Singapore) Pte Ltd. Emerson Network Power Connectivity Solutions Emerson Network Power SRL Emerson Process Management (Australia) Emerson Process Management Flow BY Emerson Process Management Shared Services Ltd. Emerson Process Management Valve Automation Inc. Emerson Tool Company Fisher Rosemount Systems, Inc Kato Engineering Inc. Knaack L.L.C. KOP-Lex Inc. Mobrey Ltd Ridge Tool Company Thermo-0 Disc Alber Corporation Asco Controls BY Asc() Joucomatic Ltd ~-- --~~

AnnexA CTA Case No. 8657 Zero-Rated Sales Exhibit Client In Dollars InPhp "P-3" "P-3" Asco Power Technologies, LP 87,047.42 3,804,519.78 "P-3" Bristol, Inc. "P-3" Closetmaid 1,607.36 70,251.74 "P-3" Computational Systems, Inc. 39,670.18 1,733,836.39 "P-3" Control Techniques-AU "P-3" Control Techniques America 8,881.38 388,172.17 "P-3" EGS Electrical Group "P-3" Emerson Electric Asia-Pacific 1,787.86 78,140.73 "P-3" Emerson Electric Com_I>_any 7,850.35 343,109.67 "P-3" EmersonFZE "P-3" Emerson Hermetic Motors 91,323.01 3,991,389.96 "P-3" Emerson Network Power (Malaysia) Sdn Bhd 149,525.39 6,535,200.06 "P-3" Emerson Network Power (Singapore) Pte Ltd. "P-3" Emerson Network Power Connectivity Solutions 1,264,035.67 55,246,309.56 "P-3" Emerson Network Power Pakistan "P-3" Emerson Network Power SRL 79,369.19 3,468,932.84 "P-3" Emerson Process Management (Australia) 4,977.59 217,551.99 "P-3" Emerson Process Management Flow BY "P-3" Emerson Process Management Shared Services Ltd. 53,440.54 2,335,687.74 "P-3" Emerson Process Management Valve Automation Inc. "P-3" Emerson Tool Company 328,666.05 14,364,773.69 "P-3" Fisher Rosemount Systems, Inc "P-3" Insinkerator 12,487.56 545,784.92 "P-3" Instrument & Valve Services Company "P-3" Kato Engineering Inc. 51.18 2,236.89 "P-3" Knaack L.L.C. 17,396.63 760,342.16 "P-3" KOP-Lex Inc. 30,681.23 1,340,962.74 "P-3" MobreyLtd 14,126.16 617,402.05 "P-3" Ridge Tool Company 123,578.68 5,401,165.63 Thermo-0 Disc 19,225.37 840,269.60 Total 1st Quarter- FY 2011 10,929.36 477,681.78 Alber Corporation 3,878.07 169,496.05 Asco Controls BY 95,306.78 4,165,505.77 Asco Joucomatic Ltd. Asco Power Technologies, LP 38,738.01 1,693,094.70 Bristol Inc. 6,699.08 292,791.93 Closetmaid Computational System Inc. 28,563.95 1,248,424.28 Control Techniques AU Control Techniques America 5,348.57 233,766.15 EGS Electrical Group Emerson Electric Asia-Pacific 4,983.43 217,807.24 Emerson Electric Company 95,632.62 4,179,747.02 EmersonFZE Emerson Network Power (Malaysia) Sdn Bhd 52,269.78 2,284,518.16 Emerson Network Power (Singapore) PTE LTD Emerson Network Power Connectivity_Solutions 7,003,812.58 305,516,226.14 Emerson Network Power Pakistan (PVT) Ltd. Emerson Network Power SRL 1,874.77 83,484.97 "P-3-a" Emerson Process Management Australia 5,280.35 Emerson Process Management Flow BY 4,498.50 235,138.10 "P-3-a" Emerson Process Management Shared Services Ltd. 76,722.65 Emerson Process Management Valve Automation Inc. 1,522.65 200,321.71 "P-3-a" Emerson Tool Company 37,058.86 Fisher Rosemount Systems, Inc 10,375.78 3,416,519.45 "P-3-a" Insinkerator 1,483.11 Instrument & Valve Services Company 8,008.62 67,804.79 "P-3-a" Kato Engineering Inc. 95,243.36 Knaack L.L.C. 152,226.68 1,650,259.94 "P-3-a" ' KOP-Lex Inc. 1,526,420.06 462,041.58 "P-3-a" Mobrey_Ltd 71,674.01 Ridge Tool Company 57,564.28 66,044.05 "P-3-a" Alber Corporation 338,358.31 Asco Controls BY 11,332.11 356,630.10 "P-3-a" 1,219.19 15,217.79 4,241,261.11 "P-3-a" 27,229.51 14,818.25 6,778,772.80 "P-3-a" 120,543.83 16,327.75 67,972,675.88 "P-3-a" 11,051.13 4,918.78 3,191,699.57 "P-3-a" 92,533.26 33,485.09 2,563,382.29 "P-3-a" I 7,184.52 26,000.03 15,067,359.46 "P-3-a" 5,466.18 3,851.69 504,627.70 "P-3-a" 76,482.54 1,486.94 54,291.48 "P-3-a" 5,466.95 677,660.06 "P-3-a" , 1,212,551.32 "P-3-a" 659,868.23 "P-3-a" 5,367,910.77 "P-3-a" 727,087.44 "P-3-a" 492,115.44 "P-3-a" 219,037.11 "P-3-a" 1 4,120,578.24 "P-3-a" 1,491,117.18 "P-3-a" 1 319,932.28 "P-3-a" 1,157,801.62 "P-3-a" 243,413.26 "P-3-a" 171,518.76 "P-3-a" 3,405,827.16 "P-3-a" 66,381.24 "P-3-a" 244,060.23 "P-3-a"- -- I

AnnexA CTA Case No. 8657 Zero-Rated Sales Exhibit Client In Dollars InPhp "P-3-a" "P-3-a" Asco Joucomatic Ltd 5,747.25 256,573.62 "P-3-a" Asco Power Technologies, LP "P-3-a" Bristol Inc. 76,039.15 3,394,604.37 "P-3-a" Closetmaid "P-3-a" Computational System Inc. 2,174.20 97,062.48 "P-3-a" Control Techniques AU "P-3-a" Control Techniques America 38,513.87 1,719,368.92 "P-3-a" EGS Electrical Group "P-3-a" Emerson Electric Asia-Pacific 8,055.72 359,630.30 "P-3-a" Emerson Electric Company "P-3-a" EmersonFZE 1,444.93 64,505.79 "P-3-a" Emerson Hermetic Motors "P-3-a" Emerson Network Power (Malaysia) Sdn Bhd 6,522.20 291,169.60 "P-3-a" Emerson Network Power (Singapore) Pte Ltd. "P-3-a" Emerson Network Power Connectivity Solutions 97,759.28 4,364,252.87 "P-3-a" Emerson Network Power Pakistan (PVT) Ltd. "P-3-a" Emerson Network Power SRL 143,412.00 6,402,320.40 "P-3-a" Emerson Process Management (Australia) "P-3-a" Emerson Process Management Flow BV 1,367,766.02 61,060,973.27 "P-3-a" Emerson Process Management Shared Services Ltd. "P-3-a" Emerson Process Management Valve Automation Inc. 78,995.55 3,526,586.49 "P-3-a" Emerson Tool Company "P-3-a" Fisher Rosemount Systems, Inc 10,372.87 463,074.48 "P-3-a" Insinkerator "P-3-a" Instrument & Valve Services Company 48,422.01 2,161,696.53 "P-3-a" Kato Engineering Inc. "P-3-a" Knaack L.L.C. 280,397.62 12,517,748.89 "P-3-a" KOP-Lex Inc. "P-3-a" Mobrey Ltd 9,861.86 440,261.54 "P-3-a" Ridge Tool Company "P-3-a" Thermo-0 Disc 736.91 32,897.76 "P-3-a" Alber Corporation "P-3-a" Asco Controls BV 18,611.65 830,877.10 "P-3-a" Asco Joucomatic Ltd "P-3-a" Asco Power Technologies, LP 25,359.98 1,132,141.78 "P-3-a" Bristol, Inc. "P-3-a" Closetmaid 14,713.19 656,838.73 "P-3-a" Computational Systems, Inc. "P-3-a" Control Techniques-AU 122,918.10 5,487,414.30 "P-3-a" Control Techniques America "P-3-a" EGS Electrical Group 17,228.94 769,148.98 "P-3-a" Emerson Electric Asia-Pacific "P-3-a" Emerson Electric Company_ 6,829.96 304,908.88 "P-3-a" EmersonFZE "P-3-a" Emerson Hermetic Motors 6,534.65 291,725.40 "P-3-a" Emerson Network Power (Malaysia) Sdn Bhd "P-3-a" Emerson Network Power (Singapore) Pte Ltd. 87,725.45 3,916,314.11 "P-3-a" Emerson Network Power Connectivity Solutions "P-3-a" Emerson Network Power SRL 32,009.55 1,428,997.54 "P-3-a" Emerson Process Management (Australia) "P-3-a" Emerson Process Management Flow BV 4,877.86 217,761.57 "P-3-a" Emerson Process Management Shared Services Ltd. "P-3-a" Emerson Process Management Valve Automation Inc. 29,841.72 1,332,219.43 "P-3-a" Emerson Tool Company "P-3-a" Fisher Rosemount Systems, Inc 4,881.91 217,942.38 "P-3-a" Insinkerator "P-3-a" Instrument & Valve Services Company 4,354.63 194,403.09 "P-3-a" Kato Engineering_ Inc. "P-3-a" Knaack L.L.C. 83,837.95 3,742,765.03 "P-3-a" KOP-Lex Inc. "P-3-a" Mobrey Ltd 51,378.63 2,293,688.47 "P-3-a" Ridge Tool Com_I>any Thermo-0 Disc 6,906.82 299,645.06 Total 2nd Quarter- FY 2011 7,700.91 334,095.82 8,694.16 377,186.92 93,227.29 4,044,567.16 3,057.73 132,656.37 41,345.79 1,793,743.27 8,050.53 349,263.71 1,457.59 63,236.00 11,399.85 494,570.41 102,154.04 4,431,844.74 200,062.91 8,679,517.28 1,600,945.45 69,455,321.35 91,752.41 3,980,581.05 3,923.48 170,216.02 40,416.61 1,753,431.78 258,984.25 11,235,757.16 12,971.91 562,772.57 17,512.79 759,773.83 25,815.53 1,119,979.40 11,753.75 509,923.98 122,345.89 5,307,846.75 19,841.60 860,806.78 7,614.95 330,366.53 9,374.21 406,690.16 91,055.55 3,950,348.52 36,997.96 1,605,117.28 6,251.79 271,227.28 32,708.56 1,419,026.20 5,743.41 249,171.75 3,961.97 171,885.87 86,584.81 3,756,390.20 49,450.42 2,145,354.05 8,570,318.06 378,481,364.67 r

AnnexA CTA Case No. 8657 Zero-Rated Sales Exhibit Client In Dollars InPhp "P-3-b" "P-3-b" Alber Corporation 1,734.04 75,557.29 "P-3-b" Asco Controls BY "P-3-b" Asco Joucomatic Ltd. 4,739.43 206,511.09 "P-3-b" Asco Power Technologies, LP "P-3-b" EmersonFZE 5,111.17 222,735.05 "P-3-b" Fisher Rosemount Systems, Inc "P-3-b" Computational Systems, Inc. 6,157.66 268,307.60 "P-3-b" EmersonFZE "P-3-b" Emerson FZE 1,311.19 57,132.46 "P-3-b" Emerson Process Management Shared Services Ltd. "P-3-b" EmersonFZE 1,310.31 57,094.11 "P-3-b" Bristol, Inc. "P-3-b" EmersonFZE 1,455.36 63,414.37 "P-3-b" Emerson Process Management Shared Services Ltd. "P-3-b" Emerson Process Management (Australia) 5,739.34 250,080.15 "P-3-b" Emerson Process Mana_g_ement Flow BY "P-3-b" Emerson Process Management Shared Services Ltd. 763.13 33,251.85 "P-3-b" Fisher Rosemount Systems, Inc "P-3-b" Instrument & Valve Services Company 4,673.61 203,643.12 "P-3-b" EmersonFZE "P-3-b" EmersonFZE 2,525.45 110,041.38 "P-3-b" Emerson FZE "P-3-b" Emerson Network Power_(Malaysia) Sdn Bhd 7,023.58 306,038.31 "P-3-b" Emerson Process Management Valve Automation Inc. "P-3-b" Emerson Process Management Valve Automation Inc. 1,131.30 49,294.11 "P-3-b" Bristol Inc. "P-3-b" Instrument & Valve Services Company 5,692.57 248,042.24 "P-3-b" Emerson FZE "P-3-b" MobreyLtd 29,180.51 1,271 ,481. 78 "P-3-b" Emerson Electric Asia-Pacific "P-3-b" EmersonFZE 12,008.97 523,266.61 "P-3-b" Emerson FZE "P-3-b" Emerson Process Management (Australia) 38,353.84 1,671,191.10 "P-3-b" Emerson Process Management Korea "P-3-b" EmersonFZE 6,245.33 272,127.64 "P-3-b" Emerson FZE "P-3-b" Emerson Process Management Shared Services Ltd. 32,463.97 1,414,551.92 "P-3-b" EmersonFZE "P-3-b" Knaack L.L.C. 8,658.98 377,297.56 "P-3-b" Closetrnaid "P-3-b" Closetrnaid 15,148.21 660,052.65 "P-3-b" Insinkerator "P-3-b" Knaack L.L.C. 10,317.80 449,577.29 "P-3-b" Closetmaid "P-3-b" Knaack L.L.C. 3,433.02 149,586.91 "P-3-b" Knaack L.L.C. "P-3-b" Knaack L.L.C. 10,608.51 462,244.39 "P-3-b" Ridge Tool Company "P-3-b" Emerson Tool Company 7,817.28 340,622.19 "P-3-b" Insinkerator "P-3-b" Ridge Tool Company 1,540.02 67,103.26 "P-3-b" Closetmaid "P-3-b" Closetrnaid 2,832.06 123,401.29 "P-3-b" Ridge Tool Company "P-3-b" Emerson Tool Company 12,504.29 544,849.18 "P-3-b" 1 Insinkerator "P-3-b" Ridge Tool Company 4,267.11 185,930.70 "P-3-b" Fisher Rosemount Systems, Inc "P-3-b" Emerson FZE 28,538.44 1,243,504.88 "P-3-b" Emerson Process Management Shared Services Ltd. "P-3-b" EmersonFZE 2,234.92 97,382.12 "P-3-b" Computational Systems, Inc. "P-3-b" Emerson Network Power _{Singaporel Pte Ltd. 2,170.76 94,586.48 "P-3-b" Emerson Network Power (Singapore) Pte Ltd. Emerson Network Power (Singapore) Pte Ltd. 1,357.62 59,155.55 1,349.81 58,815.24 11,258.24 490,555.07 2,485.07 108,281.91 75,788.76 3,302,342.12 1,938.74 84,476.68 1,360.79 59,293.68 7,641.93 332,981.66 1,513.06 65,928.53 6,762.67 294,669.68 25,511.71 1,111,621.23 2,067.06 90,067.96 1,511.31 65,852.28 1,570.53 68,432.67 413.41 18,013.51 34,575.30 1,506,548.86 5,781.33 251,909.78 82,938.79 3,613,890.24 7,146.63 311,399.97 16,216.20 706,588.16 10,072.25 438,877.95 2,480.47 108,081.47 1,136.88 49,537.25 2,377.11 103,577.77 54,242.93 2,363,526.10 1,717.32 74,828.75 2,274.92 99,125.04 5,372.35 234,089.30 2,865.52 124,859.25 6,859.64 298,894.96 4,169.90 181,694.97 6,879.85 299,775.57 59,183.17 2,578,787.08 - (

AnnexA CTA Case No. 8657 Zero-Rated Sales Exhibit Client In Dollars InPhp "P-3-b" "P-3-b" Emerson Network Power (Singapore) Pte Ltd. 60,620.07 2,641,397.10 "P-3-b" "P-3-b" Emerson Network Power (Singapore) Pte Ltd. 2,379.51 103,682.34 "P-3-b" "P-3-b" Emerson Network Power (Singapore) Pte Ltd. 94,999.36 4,139,405.21 "P-3-b" Emerson Network Power (Singapore) Pte Ltd. 78,795.67 3,433,362.15 "P-3-b" 45,127.97 1,966,360.13 "P-3-b" Emerson Network Power (Malaysia) Sdn Bhd 4,632.70 "P-3-b" Emerson Network Power SRL 20,271.26 201,860.54 "P-3-b" Asco Power Technologies, LP 2,767.98 883,279.21 "P-3-b" Asco Power Technologies, LP 1,612.19 120,609.14 "P-3-b" Asco Power Technologies, LP 8,768.86 70,247.92 "P-3-b" 26,500.63 382,085.36 "P-3-b" Emerson Network Power Connectivity Solutions 1,857.86 1,154,711.42 "P-3-b" 12,187.26 80,952.50 "P-3-b" Emerson Network Power (Singapore) Pte Ltd. 531,035.24 "P-3-b" "P-3-b" Emerson Network Power Connectivity Solutions 12,045.46 524,856.59 "P-3-b" Asco Power Technologies, LP 53,761.47 2,342,547.46 "P-3-b" Emerson Network Power SRL "P-3-b" 97.90 4,265.79 "P-3-b" Asco Power Technologies, LP 1,260.94 54,942.91 "P-3-b" 7,150.16 311,553.78 "P-3-b" Emerson Network Power Pakistan "P-3-b" Asco Power Technologies, LP "P-3-b" "P-3-b" Control Techniques America "P-3-b" "P-3-b" Control Techniques America 8,649.82 376,898.43 "P-3-b" "P-3-b" EGS Electrical Group 104,405.50 4,549,258.76 "P-3-b" Kato Engineering Inc. 6,329.69 275,803.46 "P-3-b" 5,725.27 249,467.08 "P-3-b" KOP-Lex Inc. "P-3-b" "P-3-b" Control Techniques-AU 1,618.53 70,524.18 "P-3-b" 1 "P-3-b" Emerson Electric Company 3.73 162.53 "P-3-b" Emerson Electric Company "P-3-b" 6,629.22 288,854.87 "P-3-b" "P-3-b" Emerson Electric Company 364.91 15,900.22 "P-3-b" I "P-3-b" Emerson Electric Company 11,568.91 504,091.88 "P-3-b" "P-3-b" Emerson Electric Company 12,883.77 561,384.25 "P-3-b" Emerson Electric Asia-Pacific "P-3-b" 1,708.32 74,436.59 "P-3-b" "P-3-b" Emerson Electric Asia-Pacific 26,752.72 1,165,695.73 "P-3-b" "P-3-b" Emerson Electric Asia-Pacific 22,462.23 978,746.30 "P-3-b" "P-3-b" Emerson Electric Asia-Pacific 13,834.28 602,800.81 "P-3-b" "P-3-b" Emerson Electric Company 8,352.68 363,951.16 "P-3-b" "P-3-b" Emerson Electric Asia-Pacific 27,815.97 1,212,024.70 "P-3-b" "P-3-b" Emerson Electric Asia-Pacific 37,845.42 1,649,037.73 "P-3-b" Emerson Electric Asia-Pacific "P-3-b" Emerson Electric Company 5,065.47 220,717.62 "P-3-b" 293,866.64 12,804,645.23 "P-3-b''_ Emerson Hermetic Motors 4,096.62 178,501.94 Thermo-0 Disc 50,502.42 2,200,540. 94 Emerson Electric Company 424,471.81 18,495,501.69 Emerson Electric Company 289,274.91 12,604,569.87 Emerson Electric Company 99,807.52 4,348,911.07 Emerson Electric Comgany_ 99,807.52 4,348,911.07 Emerson Electric Company 400,946.52 17,470,434.70 Closetmaid 8,763.26 379,197.74 Closetmaid 8,763.26 379,197.74 18,551.71 802,756.79 Closetmaid Insinkerator 3,174.98 137,385.54 Knaack L.L.C. Knaack L.L.C. 28,305.20 1,224,803.08 451.64 19,543.05 Ridge Tool Company 56,699.15 2,453,446.50 Emerson Tool Company 6,675.15 288,842.48 1,242.01 53,743.40 Emerson Tool Company Closetmaid 1,808.73 78,266.12 Knaack L.L.C. 1,786.52 77,305.06 Insinkerator 2,596.95 112,373.43 Knaack L.L.C. 1,619.41 70,073.99 Closetmaid 2,258.21 97,715.70 Knaack L.L.C. 1,717.97 74,338.81 Ridge Tool Company 34,880.80 1,509,337.91 Insinkerator 55,777.77 2,413,577.18 Ridge Tool Company 7,365.51 318,715.27 Closetmaid 13,016.17 563,226.73 2,709.86 117,259.19 Ridge Tool Company Asco Controls BY 4,828.22 208,923.40. ---- - - --- (

AnnexA CTA Case No. 8657 Zero-Rated Sales Exhibit Client In Dollars InPhp "P-3-b" "P-3-b" EGS Electrical Group 94,318.93 4,081,303.66 "P-3-b" Kato Engineering Inc. 5,470.07 236,697.09 "P-3-b" Control Techniques-AU "P-3-b" Control Techniques America 1,577.39 68,255.73 "P-3-b" Control Techniques America "P-3-b" Asco Joucomatic Ltd 6,947.89 300,644.30 "P-3-b" KOP-Lex Inc. 7,940.36 343,589.78 "P-3-b" Emerson FZE "P-3-b" Instrument & Valve Services Company 5,732.43 248,049.76 "P-3-b" Emerson Process Management Valve Automation Inc. "P-3-b" Emerson Process Management Valve Automation Inc. 5,884.91 254,647.76 "P-3-b" ! EmersonFZE 12,467.40 539,480.73 "P-3-b" I EmersonFZE "P-3-b" EmersonFZE 34.33 1,485.50 "P-3-b" EmersonFZE 10,473.85 453,217.21 "P-3-b" EmersonFZE 10,642.36 460,508.86 "P-3-b" Computational Systems, Inc. 15,266.68 660,609.24 "P-3-b" EmersonFZE 131,201.21 "P-3-b" Emerson Process Management Flow BV 3,032.06 "P-3-b" Fisher Rosemount Systems, Inc "P-3-b" Emerson FZE 15,436.88 667,974.02 "P-3-b" EmersonFZE 1,577.89 68,277.37 "P-3-b" Emerson FZE 1,919.13 83,043.27 "P-3-b" EmersonFZE "P-3-b" EmersonFZE 1,338.90 57,935.96 "P-3-b" EmersonFZE 9,979.58 431,829.50 "P-3-b" Instrument & Valve Services Company 17,718.08 766,684.53 "P-3-b" Fisher Rosemount Systems, Inc "P-3-b" EmersonFZE 3,201.26 138,522.71 "P-3-b" Fisher Rosemount Systems, Inc "P-3-b" EmersonFZE 2,954.25 127,834.27 "P-3-b" EmersonFZE 3,220.67 139,362.61 "P-3-b" Emerson Process Management (Australia) 10,837.52 468,953.69 "P-3-b" Computational Systems, Inc. 1,549.51 "P-3-b" Bristol, Inc. 3,399.80 67,049.33 "P-3-b" Mobrey Ltd 2,470.74 147,113.80 "P-3-b" Bristol, Inc. 2,605.42 106,912.16 "P-3-b" Emerson Process Management (Australia) 1,074.37 112,739.94 "P-3-b" EmersonFZE 2,721.81 46,489.40 "P-3-b" Instrument & Valve Services Company 2,140.03 117,776.28 "P-3-b" Emerson Network Power (Malaysia) Sdn Bhd "P-3-b" Emerson Process Management Shared Services Ltd. 92,601.90 "P-3-b" Emerson Process Management Korea "P-3-b" Emerson Process Management Shared Services Ltd. 17,932.03 775,942.43 "P-3-b" Emerson Process Management Shared Services Ltd. 2,404.39 104,041.11 "P-3-b" Emerson Process Management Shared Services Ltd. 1,056,286.86 "P-3-b" Emerson Process Management Shared Services Ltd. 24,410.79 "P-3-b" Emerson Network Power (Malaysia) Sdn Bhd "P-3-b" Emerson Process Management Shared Services Ltd. 10,376.66 449,011.67 "P-3-b" Emerson Process Management Shared Services Ltd. 1,643.75 71,127.22 "P-3-b" Emerson Network Power (Singapore) Pte Ltd. 3,814.60 "P-3-b" Emerson Network Power (Malaysia) Sdn Bhd 11,278.57 165,062.74 "P-3-b" Alber Corporation 1,715.79 488,038.50 "P-3-b" Emerson Network Power SRL 3,052.94 74,244.48 "P-3-b" Emerson Network Power (Singapore) Pte Ltd. 29,474.94 132,104.71 "P-3-b" Emerson Network Power (Singapore) Pte Ltd. 1,384.22 1,275,419.27 "P-3-b" Asco Power Technologies, LP 4,665.50 59,897.01 "P-3-b" Asco Power Technologies, LP 1,986.01 201,882.30 "P-3-b" Asco Power Technologies, LP 2,141.49 85,937.25 "P-3-b" Emerson Network Power Pakistan 35,007.84 "P-3-b" Asco Power Technologies, LP 4,754.53 92,665.08 "P-3-b" Emerson Network Power (Singapore) Pte Ltd. 3,399.80 1,514,835.10 "P-3-b" Asco Power Technologies, LP 3,442.29 "P-3-b" Emerson Network Power Connectivity Solutions 205,734.74 Asco Power Technologies, LP 147,113.80 148,952.40 69,709.71 3,016,430.47 6,318.63 273,415.40 6,915.22 299,230.63 44,914.72 1,943,518.77 7,084.82 306,569.44 4,754.79 205,745.99 62,427.64 173.10 2,701,325.76 6,403.45 7,490.26 17,916.77 277,085.67 12,517.92 775,282.11 541,666.80 287.02 12,419.73 1,511.67 65,411.94 77,102.50 3,336,326.18 2,517.04 108,915.62 9,235.51 399,632.62 49,242.44 / 2,130,784.89

AnnexA CTA Case No. 8657 Zero-Rated Sales Exhibit Client In Dollars InPhp "P-3-b" "P-3-b" EmersonFZE 2,954.25 127,834.27 "P-3-b" Emerson Network Power (Singapore) Pte Ltd. 31,304.77 1,354,598.41 "P-3-b" Emerson Network Power {Singapore) Pte Ltd. 4,306.86 "P-3-b" Emerson Network Power (Singapore) Pte Ltd. 8,365.37 186,363.47 "P-3-b" Emerson Network Power (Singapore) Pte Ltd. 64,510.18 361,980.52 "P-3-b" Emerson Network Power Connectivity Solutions 1,922.33 2,791,440.00 "P-3-b" Asco Power Technologies, LP 1,306.11 83,181.74 "P-3-b" Emerson Network Power (Singapore) Pte Ltd. 59,888.43 "P-3-b" Emerson Network Power SRL 12,831.16 56,517.09 "P-3-b" Emerson Electric Company 70,710.77 2,591,450.82 "P-3-b" Emerson Electric Company 406,447.21 "P-3-b" Emerson Electric Company 298,396.33 555,221.10 "P-3-b" Emerson Electric Company 411,054.36 3,059,747.65 "P-3-b" Emerson Electric Company 13,792.84 17,587,503.22 "P-3-b" Emerson Electric Company 7,609.49 12,912,000.00 "P-3-b" Emerson Electric Company 7,296.32 17,786,860.64 "P-3-b" Emerson Electric Company 3,702.69 "P-3-b" Emerson Electric Company 305,925.13 596,834.26 "P-3-b" Emerson Electric Company 52,439.41 329,272.60 "P-3-b" Emerson Electric Company 5,422.74 315,721.32 "P-3-b" Emerson Electric Company 388,845.82 160,220.25 "P-3-b" Emerson Electric Com_IJ_a~ 1,137.28 13,237,781.14 "P-3-b" Emerson Electric Asia-Pacific 21,096.99 2,269,121.97 "P-3-b" Emerson Electric Company 7,768.96 234,649.06 "P-3-b" Emerson Electric Asia-Pacific 54,588.06 16,825,868.02 "P-3-b" Emerson Electric Com_p_a~ 11,150.12 49,211.60 "P-3-b" Emerson Electric Asia-Pacific 7,645.41 912,894.39 "P-3-b" Emerson Electric Asia-Pacific 26,934.38 336,173.08 "P-3-b" Emerson Electric Asia-Pacific 13,876.36 2,362,096.87 "P-3-b" Emerson Electric Company 4,252.49 482,480.30 "P-3-b" Emerson Electric Asia-Pacific 2,956.76 330,826.91 "P-3-b" Emerson Electric Asia-Pacific 67,191.04 1,165,485.91 "P-3-b" Emerson Hermetic Motors 3,702.69 600,448.28 "P-3-b" Thermo-0 Disc 52,439.41 184,010.81 "P-3-b" Ridge Tool Company 8,149.50 127,942.88 "P-3-b" Ridge Tool Company 3,059.16 2,907,444.32 "P-3-b" 1 Closetrnaid 1,707.63 160,220.25 "P-3-b" i Computational Systems, Inc. 1,627.15 2,269,121.97 "P-3-b" Asco Power Technologies, LP 17,055.89 351,423.06 "P-3-b" Emerson Network Power Connectivity Solutions 9,484.45 131,917.22 "P-3-b" Kato Engineering Inc. 8,143.57 73,636.49 "P-3-b" Control Techniques-AU 1,921.18 70,166.03 "P-3-b" Asco Controls BV 5,847.54 735,484.77 "P-3-b" I Knaack L.L.C. 408,988.83 "P-3-b" EmersonFZE 509.86 351,167.35 "P-3-b" EmersonFZE 2,436.59 82,845.20 "P-3-b" Fisher Rosemount Systems, Inc 2,409.78 252,157.85 "P-3-b" Emerson FZE 6,162.20 21,986.20 "P-3-b" Emerson Process Management Valve Automation Inc. 21,598.09 105,070.73 "P-3-b" Bristol, Inc. 9,145.78 103,914.63 "P-3-b" Emerson FZE 2,297.99 265,726.63 "P-3-b" Emerson Network Power (Singapore) Pte Ltd. 17,742.81 931,353.70 "P-3-b" KOP-Lex Inc. 219,010.69 394,384.69 "P-3-b" Knaack L.L.C. 6,206.28 99,094.02 "P-3-b" Closetrnaid 1,926.17 765,106.16 "P-3-b" Fisher Rosemount Systems, Inc 8,198.81 9,444,187.73 "P-3-b" Emerson FZE 1,291.60 267,627.45 "P-3-b" Emerson FZE 1,362.99 83,060.38 "P-3-b" Emerson FZE 11,002.82 353,549.41 "P-3-b" Emerson Process Management Shared Services Ltd. 2,484.81 55,696.43 "P-3-b" Instrument & Valve Services Company 75,852.56 58,774.91 "P-3-b" Emerson Network Power (Singapore) Pte Ltd. 3,166.34 474,464.04 "P-3-b" Asco Power Technologies, LP 107,150.08 "P-3-b" Asco Power Technologies, LP 463.90 3,270,917.13 Insinkerator 14,687.21 136,539.04 20,004.31 1,372.62 633,342.46 4,178.79 59,190.17 180,197.95 (

AnnexA CTA Case No. 8657 Zero-Rated Sales Exhibit Client In Dollars InPhp "P-3-b" "P-3-b" Knaack L.L.C. 32,438.85 1,398,829.39 "P-3-b" Closehnaid 16,733.97 721,602.92 "P-3-b" Knaack L.L.C. 1,999.06 86,203.55 "P-3-b" Emerson FZE 1,126.42 48,573.53 "P-3-b" Instrument & Valve Services Company 34,253.72 "P-3-b" Emerson FZE 18,140.61 1,477,090.28 "P-3-b" Insinkerator 2,931.70 782,260.11 "P-3-b" Emerson FZE 2,235.15 126,420.88 "P-3-b" EmersonFZE 15,146.64 96,384.23 "P-3-b" EmersonFZE 1,680.83 653,154.02 "P-3-b" Emerson FZE 2,085.36 72,480.82 "P-3-b" Emerson Network Power (Singapore) Pte Ltd. 62,641.73 89,924.98 "P-3-b" Fisher Rosemount Systems, Inc 1,999.57 "P-3-b" Emerson Process Management Shared Services Ltd. 4,671.79 2,701,239.19 "P-3-b" Asco Joucomatic Ltd 6,350.32 86,225.54 "P-3-b" Emerson Tool Company 6,330.95 201,457.12 "P-3-b" Closehnaid 13,514.89 273,838.75 "P-3-b" Emerson Process Management (Australial 28,469.21 273,003.48 "P-3-b" Emerson Process Management Valve Automation Inc. "P-3-b" ! Emerson Network Power (Singapore) Pte Ltd. 89.66 582,789.63 "P-3-b" Asco Power Technologies, LP 80,779.36 1,227,650.41 "P-3-b" Emerson Network Power (Singapore) Pte Ltd. 1,544.51 "P-3-b" Emerson Network Power (Singapore) Pte Ltd. 8,661.68 3,866.32 "P-3-b" Emerson Network Power (Singapore) Pte Ltd. 5,104.85 3,483,370.79 "P-3-b" Emerson Process Management Shared Services Ltd. 55,138.39 "P-3-b" EGS Electrical Group 4,995.98 66,602.42 "P-3-b" Control Techniques America 113,186.02 373,509.31 "P-3-b" EmersonFZE 7,999.01 220,131.55 "P-3-b" Ridge Tool Company 11,952.19 2,377,679.86 "P-3-b" Insinkerator 33,422.35 215,436.85 "P-3-b" Emerson FZE 69,981.62 4,880,812.08 "P-3-b" Emerson Process Management Flow BY 1,662.54 344,933.63 "P-3-b" Emerson Tool Company 13,290.63 515,402.82 "P-3-b" Emerson Process Management Korea 1,402.12 1,441,239.91 "P-3-b" Control Techniques America 1,665.21 3,017,750.22 "P-3-b" Emerson Tool Company 8,335.92 71,692.12 "P-3-b" Knaack L.L.C. 573,119.08 "P-3-b" Emerson Process Management Shared Services Ltd. 56.20 60,462.27 "P-3-b" Emerson Process Management Shared Services Ltd. 1,545.58 71,807.25 "P-3-b" Ridge Tool Coml'any 4,448.53 359,461.88 "P-3-b" Emerson Process Management Valve Automation Inc. 2,165.28 "P-3-b" Emerson Network Power (Singapore) Pte Ltd. 54,243.35 2,423.46 "P-3-b" Emerson Network Power SRL 11,358.41 66,648.56 "P-3-b" Asco Power Technologies, LP 8,870.91 191,829.69 "P-3-b" Emerson Network Power SRL 4,954.50 93,371.29 "P-3-b" Emerson Network Power Pakistan 2,697.49 2,339,083.91 "P-3-b" Emerson FZE 16,685.55 489,797.81 "P-3-b" Emerson FZE 382,531.74 "P-3-b" Computational Systems, Inc. 959.81 213,648.15 "P-3-b" Closehnaid 4,705.21 116,321.27 "P-3-b" Bristol, Inc. 2,206.02 719,514.95 "P-3-b" EmersonFZE 6,014.50 41,388.97 "P-3-b" MobreyLtd 2,549.30 202,898.25 "P-3-b" Alber Corporation 15,474.49 95,128.08 "P-3-b" Asco Power Technologies, LP 259,357.51 "P-3-b" Emerson Network Power Connectivity Solutions 264.76 109,931.02 "P-3-b" Asco Power Technologies, LP 4,327.76 667,291.58 "P-3-b" Emerson Network Power (Malaysia) Sdn Bhd 3,971.12 11,416.99 "P-3-b" Emerson Process Management Shared Services Ltd. 6,980.73 186,621.84 "P-3-b" Instrument & Valve Services Company 1,810.82 171,242.80 "P-3-b" Emerson Process Mana_g_ement Shared Services Ltd. 56,309.14 301,023.32 "P-3-b" Emerson Electric Company (12,077.27) 78,086.25 "P-3-b" Emerson Electric Company (3,471.36) 2,428,164.99 "P-3-b" Emerson Electric Asia-Pacific (520,796.52\ Emerson Electric Comp_any_ (34.49) (149,692.12) (2,141.49) (1,487.28) 83,267.51 (92,345.42) 455,214.92 3,590,664.90 184,173.19 19,629,795.99 454,933.06 7,941,923.67 19,617,641.61

AnnexA CTA Case No. 8657 Zero-Rated Sales Exhibit Client In Dollars InPhp "P-3-b" "P-3-b" Emerson Electric Company 307,623.24 13,265,341.66 "P-3-b" Emerson Electric Company "P-3-b" Emerson Electric Company 7,833.95 337,815.91 "P-3-b" Emerson Electric Company "P-3-b" Emerson Hermetic Motors 9,094.10 392,156.14 "P-3-b" Emerson Electric Company "P-3-b" Emerson Electric Company 13,612.95 587,018.17 "P-3-b" Emerson Electric Company "P-3-b" Thermo-0 Disc 5,081.04 219,104.81 "P-3-b" Emerson Electric Company "P-3-b" Emerson Electric Company 122.91 5,300.13 Emerson Electric Company Total 3rd Quarter- FY 2011 326,882.36 14,095,834.20 EGS Electrical Group 3,972.45 171,300.15 Alber Corporation Asco Power Technologies, LP 63,488.98 2,737,774.34 Asco Power Technologies, LP Asco Power Technologies, LP 119.86 5,168.61 Asco Power Technologies, LP Asco Power Technologies, LP 1122.91) (5,300.13) Emerson Electric Company 11,148.54 480,747.79 Emerson Hermetic Motors Emerson Network Power (Malaysia) Sdn Bhd 9,892,548.24 428,519,424.95 Emerson Network Power (Singapore) Pte Ltd. Emerson Network Power (Singapore) Pte Ltd. 102,020.86 4,455,059.16 "P-3-c" Emerson Network Power (Singapore) Pte Ltd. 3,952.44 172,595.62 "P-3-c" Emerson Network Power (Singapore) Pte Ltd. 5,753.13 251,228.37 "P-3-c" Emerson Network Power (Singapore) Pte Ltd. 676,123.55 "P-3-c" Emerson Network Power (Singapore) Pte Ltd. 15,483.23 112,330.13 "P-3-c" Emerson Network Power (Singapore) Pte Ltd. 2,572.36 66,530.56 "P-3-c" Emerson Network Power (Singapore) Pte Ltd. 1,523.55 639,910.45 "P-3-c" Emerson Network Power Connectivity Solutions "P-3-c" Emerson Network Power Connectivity Solutions 14,653.95 10,969,765.81 "P-3-c" Emerson Network Power Pakistan 251,207.65 (5,225.76) "P-3-c" Emerson Network Power Pakistan "P-3-c" Emerson Network Power SRL (119.67) 5,492,756.92 "P-3-c" Emerson Network Power SRL 125,784.14 216,810.03 "P-3-c" Knaack L.L.C. "P-3-c" KOP-Lex Inc. 4,964.95 2,593,246.15 "P-3-c" Asco Power Technologies, LP 59,385.35 1,276,644.04 "P-3-c" Asco Power Technologies, LP 29,235.15 "P-3-c" Closetmaid 289,346.27 "P-3-c" Closetmaid 6,626.03 3,507,482.35 "P-3-c" Computational Systems, Inc. 80,321.35 2,249,948.35 "P-3-c" EmersonFZE 51,523.82 "P-3-c" EmersonFZE 18,146.72 "P-3-c" EmersonFZE 415.56 2,600,818.21 "P-3-c" EmersonFZE 59,558.74 "P-3-c" EmersonFZE 369,967.67 "P-3-c" EmersonFZE 8,472.26 78,167.68 "P-3-c" EmersonFZE 1,790.04 9,324.89 "P-3-c" Emerson FZE 38,709.17 "P-3-c" Emerson FZE 213.54 "P-3-c" EmersonFZE 886.44 109,056.76 "P-3-c" EmersonFZE 2,497.40 415,234.91 "P-3-c" EmersonFZE 9,508.88 "P-3-c" Emerson FZE 158.05 6,901.75 "P-3-c" Emerson FZE 5,829.72 254,572.91 "P-3-c" Emerson FZE 47,707.60 2,083,301.20 "P-3-c" EmersonFZE 1,280.92 55,935.37 "P-3-c" EmersonFZE 17,659.48 771,156.29 "P-3-c" EmersonFZE 12,684.97 553,928.79 "P-3-c" EmersonFZE 1,891.47 82,596.94 "P-3-c" EmersonFZE 2,332.13 101,839.73 "P-3-c" 2,205.76 96,321.39 "P-3-c" 13,436.77 586,758.48 "P-3-c" 1,440.88 62,920.52 "P-3-c" 1,823.47 79,627.51 "P-3-c" 4,124.49 180,108.72 "P-3-c" 2,415.24 105,468.99 "P-3-c" 1,388.21 60,620.52 "P-3-c" 5,007.58 218,671.60 "P-3-c" 4,261.03 186,071.17 "P-3-c" 2,654.10 115,899.56 "P-3-c" 2,105.09 91,925.32 "P-3-c" 3,258.59 142,296.50 6,249.04 272,883.83 1,376.27 60,099.12 5,434.45 237,312.21 4,681.18 204,418.33 11,034.31 481,847.57 4,980.49 217,488.63 19,439.82 848,900.39 I

AnnexA CTA Case No. 8657 Zero-Rated Sales Exhibit Client In Dollars InPhp "P-3-c" "P-3-c" Emerson Process Management (Australia) 2,480.45 108,316.59 "P-3-c" "P-3-c" Emerson Process Management (Australia) 32,255.78 1,408,549.27 "P-3-c" "P-3-c" Emerson Network Power (Malaysia) Sdn Bhd (1,335.28) (58,309.17} "P-3-c" "P-3-c" Emerson Network Power (Mala_ysia) Sdn Bhd 1,256.93 54,887.77 "P-3-c" Emerson Process Management Flow BV "P-3-c" 13,895.31 606,782.06 "P-3-c" "P-3-c" Emerson Process Management Korea 1,303.85 56,936.68 "P-3-c" Fisher Rosemount Systems, Inc "P-3-c" 1,260.78 55,055.89 "P-3-c" "P-3-c" Emerson Network Power SRL 867.09 37,864.19 "P-3-c" "P-3-c" Emerson Process Management Shared Services Ltd. 56,571.56 2,470,373.67 "P-3-c" Emerson Process Management Shared Services Ltd. "P-3-c" 4,260.74 186,058.51 "P-3-c" "P-3-c" Emerson Process Management Shared Services Ltd. 3,481.25 152,019.64 "P-3-c" "P-3-c" Emerson Process Management Shared Services Ltd. 4,526.14 197,648.02 "P-3-c" Emerson Process Management Shared Services Ltd. "P-3-c" 7,905.70 345,227.06 "P-3-c" "P-3-c" Emerson Process Management Shared Services Ltd. 33,573.18 1,466,077.65 "P-3-c" Emerson Process Management Shared Services Ltd. "P-3-c" 2,759.11 120,485.15 "P-3-c" "P-3-c" Emerson Process Management Valve Automation Inc. 124.79 5,449.34 "P-3-c" Emerson Process Management Valve Automation Inc. "P-3-c" 11,837.48 516,920.50 "P-3-c" "P-3-c" Emerson Process Management Valve Automation Inc. 7,528.25 328,744.52 "P-3-c" "P-3-c" Fisher Rosemount Systems, Inc 1,787.41 78,052.83 "P-3-c" "P-3-c" Fisher Rosemount Systems, Inc 1,260.78 55,055.89 "P-3-c" "P-3-c" Instrument & Valve Services Company 35,152.26 1,535,033.11 "P-3-c" "P-3-c" MobreyLtd 3,698.53 161,507.85 "P-3-c" Ridge Tool Company "P-3-c" 948.27 41,409.17 "P-3-c" "P-3-c" Ridge Tool Company 56,312.16 2,459,046.16 "P-3-c" "P-3-c" Asco Controls BV 5,714.77 249,553.26 "P-3-c" "P-3-c" Asco Joucomatic Ltd 6,315.72 275,795.62 "P-3-c" "P-3-c" Computational Systems, Inc. 6,150.17 268,566.36 "P-3-c" "P-3-c" Control Techniques-AU 1,848.82 80,734.49 "P-3-c" "P-3-c" Control Techniques America 8,460.50 369,454.13 "P-3-c" "P-3-c" Control Techniques America 5,236.10 228,650.64 "P-3-c" "P-3-c" Closetmaid 8,514.87 371,828.36 "P-3-c" "P-3-c" Closetmaid 1,478.92 64,581.66 "P-3-c" Closetmaid 790.22 34,507.42 Emerson Tool Company 6,783.18 296,208.72 Emerson Tool Company 119.01 5,196.94 Emerson Tool Company 434.62 18,979.04 Insinkerator 4,651.57 203,125.32 Insinkerator 69,693.80 3,043,397.22 Insinkerator 908.76 39,683.84 Instrument & Valve Services Company 3,460.00 151,091.70 Kato Engineering Inc. 6,767.66 295,530.99 Knaack L.L.C. 1,559.30 68,091.70 Knaack L.L.C. 31,362.20 1,369,528.31 Knaack L.L.C. 1,619.10 70,703.05 Knaack L.L.C. 1,595.44 69,669.87 Ridge Tool Company 23,906.61 1,043,956.71 Ridge Tool Company 12,402.82 541,607.83 Bristol, Inc. 14,847.15 648,347.13 Bristol, Inc. 1,612.03 70,394.32 Emerson Electric Company (5,002.64) (218,455.88) Emerson Electric Company 696,459.29 30,413,067.85 Emerson Electric Company 7,291.13 318,389.94 Emerson Electric Company_ 13,427.59 586,357.61 Emerson Electric Company 7,125.32 311,149.33 Emerson Electric Company 364.11 15,900.00 Emerson Electric Company 184.95 8,076.42 Emerson Electric Company 825.10 36,030.57 Emerson Electric Company 7.60 331.88 Emerson Electric Company 8,703.00 380,043.65 Emerson Electric Company 327,435.84 14,298,507.55 Emerson FZE _(356.49) (15,567.25) Emerson FZE 17,885.86 781,041.88 Fisher Rosemount Systems, Inc 8,732.21 381,319.19 Thermo-0 Disc 41,608.38 1,816,959.73 ~ersor1 Electric Company ----- --- L__ 68,748.89 3,002,134.78 (

AnnexA CTA Case No. 8657 Zero-Rated Sales Exhibit Client In Dollars InPhp "P-3-c" "P-3-c" Emerson Electric Company 416,090.62 18,169,895.13 "P-3-c" Emerson Electric Company "P-3-c" Emerson Electric Company 461,484.91 20,152,178.43 "P-3-c" Emerson Electric Asia-Pacific "P-3-c" Alber Corporation 315,707.05 13,786,333.34 "P-3-c" Asco Power Technologies, LP "P-3-c" Asco Power Technologies, LP 160,640.92 7,014,886.97 "P-3-c" Asco Power Technologies, LP "P-3-c" Asco Power Technologies, LP 2,158.53 92,521.63 "P-3-c" Asco Power Technologies, LP "P-3-c" Asco Power Technologies, LP 6,684.28 286,510.03 "P-3-c" Asco Power Technologies, LP "P-3-c" Emerson Process Management Korea 20,642.23 884,793.27 "P-3-c" Emerson Network Power (Malaysia) Sdn Bhd "P-3-c" Emerson Network Power (Singapore) Pte Ltd. 3,073.69 131,748.37 "P-3-c" Emerson Network Power (Singapore) Pte Ltd. "P-3-c" Emerson Network Power (Singapore) Pte Ltd. 1,664.33 71,338.61 "P-3-c" Emerson Network Power (Singapore) Pte Ltd. 13,907.64 596,126.79 "P-3-c" Emerson Network Power (Singapore) Pte Ltd. 55,662.20 2,385,863.35 "P-3-c" Emerson Network Power (Singapore) Pte Ltd. "P-3-c" Emerson Network Power (Singapore) Pte Ltd. 1,470.54 63,032.14 "P-3-c" Emerson Network Power Connectivity Solutions (18.29) (783.97) "P-3-c" Emerson Network Power Connectivity Solutions "P-3-c" Emerson Network Power SRL 52,780.76 2,262,355.44 "P-3-c" Emerson Network Power SRL 4,799.81 205,735.50 "P-3-c" Closetmaid 51,924.20 "P-3-c" Closetmaid 47,702.70 2,225,640.48 "P-3-c" Closetmaid 2,044,693.23 "P-3-c" Closetmaid "P-3-c" Closetmaid 7,825.16 335,411.87 "P-3-c" Emerson Tool Company 84,042.50 3,602,335.53 "P-3-c" Emerson Tool Company 62,730.92 2,688,851.73 "P-3-c" Emerson Tool Company "P-3-c" Insinkerator 30,464.90 1,305,824.93 "P-3-c" Insinkerator "P-3-c" Insinkerator 9,824.16 421,095.52 "P-3-c" Knaack L.L.C. "P-3-c" Knaack L.L.C. 1,685.23 72,234.45 "P-3-c" Knaack L.L.C. 3,606.03 154,566.20 "P-3-c" Knaack L.L.C. "P-3-c" Knaack L.L.C. 8,661.94 371,278.99 "P-3-c" Ridge Tool Company "P-3-c" Ridge Tool Company 7,784.33 333,661.76 "P-3-c" Ridge Tool Company "P-3-c" Ridge Tool Company 1,559.89 66,861.97 "P-3-c" Asco Controls BV "P-3-c" Asco Joucomatic Ltd 980.74 42,037.71 "P-3-c" Control Techniques-AU 18,446.05 790,657.84 "P-3-c" EGS Electrical Group "P-3-c" Kato Engineering Inc. 12,153.70 520,947.20 "P-3-c" KOP-Lex Inc. "P-3-c" EmersonFZE (54.54) (2,337.76) "P-3-c" EmersonFZE 6,693.93 286,923.66 "P-3-c" EmersonFZE "P-3-c" Emerson FZE 539.41 23,120.87 "P-3-c" Emerson Process Management Korea 6,161.33 264,094.69 "P-3-c" EmersonFZE 73,203.91 3,137,758.23 "P-3-c" EmersonFZE 1,127.85 48,343.33 "P-3-c" Emerson FZE 1,589.60 "P-3-c" Bristol, Inc. 28,520.82 68,135.44 "P-3-c" Bristol, Inc. 1,222,495.32 "P-3-c" Computational Systems, Inc. "P-3-c" Computational Systems, Inc. 1,435.62 61,535.35 "P-3-c" EmersonFZE 1,613.45 69,157.73 Emerson FZE 196.15 8,407.63 56,104.81 2,404,835.06 31,881.97 1,366,565.17 5,568.65 238,690.49 1,176.88 50,444.91 7,233.31 310,043.25 6,376.23 273,306.00 1,590.01 68,153.01 93,433.43 6,551.83 4,004,861.40 5,017.76 280,832.79 1,669.38 215,077.55 13,828.63 71,555.07 16,914.66 592,740.16 (468.30) 725,017.47 1,626.16 (20,072.86) 16,000.00 69,702.52 685,812.16 4,691.46 201,091.27 2,284.00 97,899.69 16,087.14 689,547.26 1,805.09 77,372.04 1,758.87 75,390.90 5,948.90 254,989.25 1,650.97 70,765.96 2,410.74 103,332.18 I

AnnexA CTA Case No. 8657 Zero-Rated Sales Exhibit Client In Dollars InPhp "P-3-c" "P-3-c" EmersonFZE 2,244.18 96,192.87 "P-3-c" ! EmersonFZE 26,348.20 1,129,369.75 "P-3-c" EmersonFZE 3,050.04 "P-3-c" Emerson FZE 130,734.66 "P-3-c" Emerson FZE "P-3-c" EmersonFZE 2,117.58 90,766.38 "P-3-c" EmersonFZE (3,085.46) (132,252.87) "P-3-c" EmersonFZE "P-3-c" EmersonFZE 1,377.76 59,055.29 "P-3-c" Emerson FZE 19,874.14 851,870.43 "P-3-c" EmersonFZE "P-3-c" EmersonFZE 8,395.55 359,860.64 "P-3-c" EmersonFZE "P-3-c" Emerson FZE 2,120.93 90,909.97 "P-3-c" Emerson Process Management (Australia) 1,436.57 61,576.07 "P-3-c" Emerson Process Management (Australia) 2,471.98 105,957.12 "P-3-c" Emerson Process Management Flow BV (1,130.25) (48,446.20) "P-3-c" Emerson Network Power SRL "P-3-c" Emerson Process Management Shared Services Ltd. 3,085.46 132,252.87 "P-3-c" Emerson Process Management Shared Services Ltd. 1,306.02 55,980.27 "P-3-c" Emerson Process Management Shared Services Ltd. 5,500.34 235,762.50 "P-3-c" Emerson Process Management Shared Services Ltd. 29,483.41 1,263,755.07 "P-3-c" Emerson Process Management Shared Services Ltd. 25,491.07 1,092,630.36 "P-3-c" Emerson Process Management Shared Services Ltd. 37,807.54 "P-3-c" Emerson Process Management Shared Services Ltd. 882.05 2,751,185.20 "P-3-c" Emerson Process Management Valve Automation Inc. 64,185.16 212,867.95 "P-3-c" Emerson Process Management Valve Automation Inc. 4,966.21 305,423.45 "P-3-c" Fisher Rosemount Systems, Inc 7,125.53 1,949,541.08 "P-3-c" Fisher Rosemount Systems, Inc 45,482.80 "P-3-c" Fisher Rosemount Systems, Inc "P-3-c" Instrument & Valve Services Company (674.98) (28,931.84) "P-3-c" Instrument & Valve Services Company 4,530.97 194,212.15 "P-3-c" Mobrey Ltd 3,252.60 139,417.04 "P-3-c" EmersonFZE 9,874.28 423,243.93 "P-3-c" Emerson Process Management Korea 10,648.24 456,418.28 "P-3-c" Emerson Electric Company 1,425.11 "P-3-c" Emerson Electric Company 9,906.15 61,084.86 "P-3-c" Emerson Electric Company 4,483.50 424,609.88 "P-3-c" Emerson Electric Asia-Pacific 34,380.20 192,177.43 "P-3-c" Emerson Electric Company 3,067.76 1,473,647.45 "P-3-c" Control Techniques America 4,126.06 131,494.19 "P-3-c" Control Techniques America 4,617.51 176,856.38 "P-3-c" Emerson Electric Company 197,921.53 "P-3-c" Emerson Electric Company (33.64) "P-3-c" Emerson Electric Company 87,803.30 (1,441.92) "P-3-c" Emerson Electric Company 3,763,535.68 "P-3-c" Emerson Electric Company "P-3-c" Emerson Electric Company 428,218.82 18,534,854.62 "P-3-c" Emerson Electric Company 423,726.79 18,162,311.57 "P-3-c" Emerson Electric Company 179,389.64 "P-3-c" Emerson Electric Company 310,939.05 7,689,224.78 "P-3-c" Emerson Hermetic Motors 13,327,861.34 "P-3-c" Thermo-0 Disc 660.34 "P-3-c" Alber Corporation 12,091.58 28,304.33 "P-3-c" Asco Power Technologies, LP (7,710.74) 518,284.54 "P-3-c" Asco Power Technologies, LP (330,507.45) "P-3-c" Asco Power Technologies, LP 530.54 "P-3-c" Asco Power Technologies, LP (530.54) 22,740.67 "P-3-c" Asco Power Technologies, LP 7,518.40 (22,740.67) "P-3-c" Asco Power Technologies, LP 373,580.85 322,263.13 "P-3-c" Asco Power Technologies, LP 13,552.03 16,012,893.10 "P-3-c" Emerson Network Power (Malaysia) Sdn Bhd 580,884.19 "P-3-c" Emerson Network Power (Malaysia) Sdn Bhd "P-3-c" Emerson Network Power (Singapore) Pte Ltd. 8,117.98 347,963.09 Emerson Network Power (Singapore) Pte Ltd. 49.46 2,120.02 10,236.03 438,749.62 3,259.74 139,723.08 49,938.56 2,140,529.48 6,408.77 272,365.87 825,086.98 19,414.30 2,502,270.70 58,878.44 1,241.08 52,744.57 409,630.61 9,638.61 1,331,614.30 31,332.89 124,355.69 2,926.09 60,734.80 1,429.09 10,509.99 247.30 42,394.94 1,801,739.59 123.65 5,254.99 29,423.57 1,250,470.24

AnnexA CTA Case No. 8657 Zero-Rated Sales Exhibit Client In Dollars InPhp "P-3-c" "P-3-c" Emerson Network Power (Singapore) Pte Ltd. 5,220.05 221,846.54 "P-3-c" Emerson Network Power (Singapore) Pte Ltd. "P-3-c" Emerson Network Power (Singapore) Pte Ltd. 33,189.07 1,410,499.96 "P-3-c" Emerson Network Power (Singapore) Pte Ltd. "P-3-c" Emerson Network Power (Singapore) Pte Ltd. 46,077.72 1,958,253.80 "P-3-c" Emerson Network Power (Singapore) Pte Ltd. 7,627.16 324,146.14 "P-3-c" Emerson Network Power (Singapore) Pte Ltd. "P-3-c" Emerson Network Power Connectivity Solutions 72,952.75 3,100,413.82 "P-3-c" Emerson Network Power Connectivity Solutions 58,008.35 2,465,292.81 "P-3-c" Emerson Network Power Pakistan "P-3-c" Emerson Network Power SRL 324.97 13,810.88 "P-3-c" Emerson Network Power SRL 12,085.24 513,609.77 "P-3-c" Bristol, Inc. "P-3-c" Bristol, Inc. 2,105.66 89,488.30 "P-3-c" Emerson Network Power Connectivity Solutions "P-3-c" Emerson Network Power Connectivity Solutions 282.14 11,990.65 "P-3-c" Emerson FZE 9,472.72 402,580.46 "P-3-c" Emerson FZE 4,976.76 211,506.97 "P-3-c" EmersonFZE "P-3-c" EmersonFZE 26,563.22 1,128,908.43 "P-3-c" EmersonFZE 1,601.81 68,075.21 "P-3-c" Emerson FZE 1,565.13 66,516.35 "P-3-c" Emerson FZE "P-3-c" Emerson FZE 6,268.05 266,385.42 "P-3-c" Emerson FZE "P-3-c" Emerson FZE 4,053.94 172,288.11 "P-3-c" Emerson FZE 3,491.79 148,397.34 "P-3-c" Emerson FZE "P-3-c" EmersonFZE 35,280.68 1,499,391.15 "P-3-c" Emerson FZE 1,975.75 83,967.26 "P-3-c" EmersonFZE "P-3-c" Emerson FZE 2,276.44 96,746.26 "P-3-c" Emerson FZE "P-3-c" EmersonFZE 1,685.44 71,629.40 "P-3-c" Emerson FZE 28,821.03 1,224,862.94 "P-3-c" Emerson FZE 3,670.82 "P-3-c" EmersonFZE 1,407.81 156,005.92 "P-3-c" Emerson FZE 4,242.55 59,830.42 "P-3-c" Emerson Process Management (Australia) "P-3-c" Emerson Process Management (Australia) 2,416.71 180,303.84 "P-3-c" Emerson Network Power (Malaysia) Sdn Bhd 1,455.05 102,707.59 "P-3-c" Emerson Network Power (Malaysia) Sdn Bhd 1,563.50 "P-3-c" Emerson Process Management Flow BV 4,324.44 61,838.07 "P-3-c" Emerson Process Management Korea 66,447.08 "P-3-c" Emerson Network Power SRL 183,784.07 "P-3-c" Emerson Process Management Shared Services Ltd. "P-3-c" Emerson Process Management Shared Services Ltd. 2,096.85 89,113.88 "P-3-c" Emerson Process Management Shared Services Ltd. 2,110.40 89,689.74 "P-3-c" EmersonFZE 12,162.01 516,872.41 "P-3-c" Emerson Process Management Shared Services Ltd. "P-3-c" Emerson Process Management Shared Services Ltd. 25,050.31 1,064,611.37 "P-3-c" Emerson Process Management Shared Services Ltd. "P-3-c" Emerson Process Management Shared Services Ltd. 7.13 303.02 "P-3-c" Emerson Process Management Shared Services Ltd. 19,417.17 825,208.95 "P-3-c" Emerson Process Management Shared Services Ltd. "P-3-c" Emerson Process Management Valve Automation Inc. 5,117.53 217,489.55 "P-3-c" Emerson Process Management Valve Automation Inc. 2,225.42 94,577.97 "P-3-c" Emerson Process Management Valve Automation Inc. 2,757.69 117,198.87 "P-3-c" Fisher Rosemount Systems, Inc 32,025.73 1,361,059.26 "P-3-c" Fisher Rosemount Systems, Inc -(3,396.94) "P-3-c" Fisher Rosemount Systems, Inc (79.93) "P-3-c" Fisher Rosemount Systems, Inc "P-3-c" Fisher Rosemount Systems, Inc 5,007.46 212,811.69 "P-3-c" Instrument & Valve Services Company 13,612.85 578,531.56 Instrument & Valve Services Company 1,788.26 75,999.14 1,220.36 51,863.99 (2,759.11) (117,259.22) 674.98 28,685.93 70,838.06 3,010,541.75 2,060.50 87,569.05 7,613.59 323,569.43 44,248.29 1,880,504.98 4,676.90 198,763.25 (4.16) (176.80) 3,493.06 148,451.31 3,490.36 148,336.57 (22.80) (968.98) 9,917.00 421,461.89 10,545.36 448,166.52 2,084.14 88,573.72 (17.06) (722.48) 3,752.32 159,469.59 5,861.35 249,101.10 1,831.30 77,828.29 32,726.18 1,390,827.63 2,767.16 117,601.34 (

AnnexA CTA Case No. 8657 Zero-Rated Sales Exhibit Client In Dollars InPhp "P-3-c" "P-3-c" Mobrey Ltd 3,958.27 168,222.24 "P-3-c" Asco Controls BV 3,857.70 163,948.12 "P-3-c" Asco Joucomatic Ltd 6,415.20 272,639.14 "P-3-c" Bristol, Inc. 26,563.22 1,128,908.43 "P-3-c" Closetrnaid 8,853.57 376,267.25 "P-3-c" Closetrnaid 1,719.38 "P-3-c" Closetrnaid 2,721.78 73,071.81 "P-3-c" Closetrnaid 20,167.11 115,672.74 "P-3-c" Closetrnaid 11,396.63 857,080.60 "P-3-c" Control Techniques-AU 1,646.33 484,344.58 "P-3-c" Control Techniques America (331.45) "P-3-c" Control Techniques America 16,730.87 69,967.26 "P-3-c" Emerson Tool Company 8,143.47 (14,086.27) "P-3-c" Emerson Tool Company 1,496.97 711,044.07 "P-3-c" Insinkerator 5,483.85 346,088.76 "P-3-c" Insinkerator 73,127.47 63,619.62 "P-3-c" Insinkerator 3,130.05 233,057.76 "P-3-c" Kato Engineering Inc. 7,406.29 3,107,839.23 "P-3-c" Knaack L.L.C. 1,544.57 133,023.78 "P-3-c" Knaack L.L.C. 38,673.40 314,759.40 "P-3-c" Knaack L.L.C. 65,642.57 "P-3-c" Knaack L.L.C. 49.46 1,643,578.12 "P-3-c" Knaack L.L.C. 1,805.22 "P-3-c" Knaack L.L.C. 1,967.86 2,102.00 "P-3-c" KOP-Lex Inc. 76,719.92 "P-3-c" Ridge Tool Company 544.35 83,631.94 "P-3-c" Ridge Tool Company 6,476.65 23,134.29 "P-3-c" Ridge Tool Company 28,328.13 275,250.69 "P-3-c" Ridge Tool Company 7,317.12 1,203,915.21 "P-3-c" EGS Electrical Group 3,266.13 310,969.77 "P-3-c" Emerson Electric Company 58,782.94 138,807.03 "P-3-c" Emerson Electric Company 97,279.68 2,498,212.05 "P-3-c" Emerson Electric Asia-Pacific 83,853.46 4,134,282.31 "P-3-c" Emerson Electric Company 453,341.38 3,563,682.33 "P-3-c" Emerson Electric Company 233,087.99 19,266,523.57 "P-3-c" Emerson Electric Asia-Pacific 491,012.35 9,905,990.17 "P-3-c" Emerson Electric Company 335,600.69 20,867,499.49 "P-3-c" Emerson Electric Company 14,262,670.23 "P-3-c" Emerson Electric Company 449.09 19,085.84 "P-3-c" Emerson Electric Company 19,310.85 820,690.46 "P-3-c" Emerson Electric Company 364,355.65 "P-3-c" Emerson Electric Company 8,573.29 828,786.08 "P-3-c" Emerson Electric Company 19,501.34 498,404.08 "P-3-c" Emerson Hermetic Motors 11,727.45 17,609,841.34 Thermo-0 Disc 414,359.64 192,495.08 Total 4th Quarter- FY 2011 499,713.89 4,529.41 122,976.18 Grand Total 11,758.27 2,145,107.99 2,893.63 50,474.40 10,766,232.56 463,664,341.51 36,232,911.44 1,576,181,357.27 r

A1mex8 CTA Case No. 8657 Registered Name Input Reference Folder No. Box No. Reiilsons Tax Exhibit No. For Disallowance of Supplier Php 6,600.00 P-17. 2 TO P-17. 4 2 OF 38 1 OF 9 Out of Period Claim COLUMBIA TECHNOLOGIES, INC. COLUMBIA TECHNOLOGIES, INC. 1,510.71 P-17. 5 TO P-17. 7 2 OF 38 1 OF 9 Out of Period Claim COLUMBIA TECHNOLOGIES, INC. ELITE MACHINES, INC. 100.71 P-17. 8 TO P-17. 10 2 OF 38 1 OF 9 Out of Period Claim INVESTIME, INC. INVESTIME, INC. 1,548.21 P-17. 53 TO P-17. 54 2 OF 38 1 OF 9 Out of Period Claim INVESTIME, INC. INVESTIME, INC. 80,721.43 P-17. 58 TO P-17. 62 2 OF 38 1 OF 9 Out of Period Claim J CUBE UNLIMITED RESOURCES INC., JCUBE UNLIMITED RESOURCES INC., 896.79 P-17. 63 TO P-17. 67 2 OF 38 1 OF 9 Out of Period Claim J CUBE UNLIMITED RESOURCES INC., J CUBE UNLIMITED RESOURCES INC., 5,011.07 P-17. 68 TO P-17. 72 2 OF 38 1 OF 9 Out of Period Claim JCUBE UNLIMITED RESOURCES INC., MAJESTIC1 PARTNERSHIP CO. 1,264.29 P-17. 73 TO P-17. 76 2 OF 38 1 OF 9 Out of Period Claim MANNASOFT TECHNOLOGY CORP. MANNASOFT TECHNOLOGY CORP. 73.93 P-17. 115 2 OF 38 1 OF 9 Out of Period Claim MERCURY DRUG CORPORATION SEAFOOD VENTURESCORPORATION 36.96 P-17. 116 2 OF 38 1 OF 9 Out of Period Claim T ANTEKO STATIONERY TECHNICOM ELECTRONICS TRADING 726.96 P-17. 117 2 OF 38 1 OF 9 Out of Period Claim ALL VISUAL AND LIGHTS SYSTEMS ATD ENTERPRISES 61.61 P-17. 118 2 OF 38 1 OF 9 Out of Period Claim A TD ENTERPRISES IRON FORT INC. 61.61 P-17. 119 2 OF 38 1 OF 9 Out of Period Claim JCUBE UNLIMITED RESOURCES INC., MICROBASEINCORPORATED 81.54 P-17. 124 TO P-17. 125 2 OF 38 1 OF 9 Out of Period Claim MICROBASEINCORPORATED MICROBASE INCORPORATED 1,833.33 P-17. 126 2 OF 38 1 OF 9 Out of Period Claim MICROBASEINCORPORATED I M PRINT AND TRADE SERVICES INC. 711.26 P-17. 127 2 OF 38 1 OF 9 Out of Period Claim I M PRINT AND TRADE SERVICES INC. IDEAS ENTERPRISES (508.93) P-17. 134 2 OF 38 1 OF 9 Out of Period Claim IDEAS ENTERPRISES MRS. MYRNA PYUN 92.04 P-17. 153 2 OF 38 1 OF 9 Out of Period Claim MRS. MYRNA PYUN MRS. MYRNA PYUN 68.57 P-17. 154 TO P-17. 155 2 OF 38 1 OF 9 Out of Period Claim MRS. MYRNA PYUN MRS. MYRNA PYUN 1,285.71 P-17. 156 TO P-17. 157 2 OF 38 1 OF 9 Out of Period Claim MRS. MYRNA PYUN MRS. MYRNA PYUN 6,857.14 P-17. 164 TO P-17. 165 2 OF 38 1 OF 9 Out of Period Claim NEPTEL SYSTEM INTEGRATOR INC SEAFOOD VENTURES CORPORATION 3,212.25 P-17. 168 TO P-17. 169 2 OF 38 1 OF 9 Out of Period Claim SEAFOOD VENTURES CORPORATION SEAFOOD VENTURESCORPORATION 3,212.25 P-17. 170 TO P-17. 171 2 OF 38 1 OF 9 Out of Period Claim SEAFOOD VENTURESCORPORATION SEAFOOD VENTURESCORPORATION 3,350.63 P-17. 242 TO P-17. 245 2 OF 38 1 OF 9 Out of Penod Clatm SEAFOOD VENTURES CORPORATION SEAFOOD VENTURES CORPORATION 49.29 P-17. 291 2 OF 38 1 OF 9 Out of Period Claim SEAFOOD VENTURESCORPORATION SEAFOOD VENTURES CORPORATION 480.00 P-17. 301 2 OF 38 I OF 9 Out of Penod Claim SEAFOOD VENTURES CORPORATION SEAFOOD VENTURESCORPORATION 1,020.54 P-17. 302 2 OF 38 I OF 9 Out of Period Claim SEAFOOD VENTURESCORPORATION SEAFOOD VENTURESCORPORATION 71.25 P-17. 303 2 OF 38 I OF 9 Out of Period Claim SEAFOOD VENTURESCORPORATION TANTEKO STATIONERY 4,966.07 P-17. 304 2 OF 38 1 OF 9 Out of Period Claim TOPNOTCH AWARDS & NOVELTIES CON LUCK INFINITY INDUSTRIAL, INC. 1,928.57 P-17. 634 TO P-17. 635 2 OF 38 1 OF 9 VAT not separately_indicated in the Invoice EMERSON NETWORK POWER EMERSON NETWORK POWER (PHILLIPINES) INC 7,285.71 P-17. 636 TO P-17. 637 2 OF 38 1 OF 9 VAT not separately indicated m the InvoKe ISPUTING ENTERPRISE STEF TRADELINK 3,314.11 P-17. 643 TO P-17. 647 2 OF 38 1 OF 9 Without Supporting Documents STEF TRADELINK INKSIGHTS INC. 56,452.77 P-17. 648 TO P-17. 652 2 OF 38 1 OF 9 Wtthout Supporting Documents PHILIPPINE VENDING CORPORATION PHILIPPINE VENDING CORPORATION 1,944.00 P-17. 766 TO P-17. 768 2 OF 38 1 OF 9 Out of Period Clatm AVAYA PHILIPPINES, INC. AVAYA PHILIPPINES, INC. 2,592.00 P-17. 769 2 OF 38 1 OF 9 Invoice Without ATP BAF ENGINEERING SERVICES 2,100.00 2 OF 38 1 OF 9 Out of Period Cia 1m FOB PRINTING m P-17. 775 TO P-17. IRON FORT INC. ISPUTING ENTERPRISE 924.00 P-17. 778 TO P-17. 779 2 OF 38 1 OF 9 Invoice Without ATP ISPUTING ENTERPRISE MICROBASE INCORPORATED 2,142.00 P-17. 781 TO P-17. 782 2 OF 38 1 OF 9 Invoice Without ATP RAC ARISE SHINE ENTERPRISES CO. SYNTECH SYSTEMS, INC. 2,268.00 P-17. 783 TO P-17. 784 2 OF 38 1 OF 9 Invoice Without ATP TANTEKO STATIONERY !PRINT, INC. 1,805.16 P-17. 785 TO P-17. 787 2 OF 38 1 OF 9 Invoice Without ATP )0-JES PRINTMASTER POWER BOOKS INC. 1,242.86 P-17. 788 TO P-17. 789 2 OF 38 1 OF 9 VAT not separately indicated in the Invoice CLARITONE, INC GATEWAY NETWORK SOLUTIONS, INC 149.36 P-17. 819 TO P-17. 823 2 OF 38 1 OF 9 VAT not separately indicated in the Invoice MA)ESTIC1 PARTNERSHIP CO. MAJESTIC1 PARTNERSHIP CO. 149.36 P-17. 824 2 OF 38 1 OF 9 VAT not separate_!y_indicated in the Invoice MICAH MOTOR INC. DIMENSION DATA PHILIPPINES INC. 149.36 P-17. 825 2 OF 38 1 OF 9 VAT not separately indirated m the Invoke POWER BOOKS INC. 149.36 P-17. 826 2 OF 38 1 OF 9 VAT not separately indicated in the Invoke TOTAL 149.36 P-17. 827 2 OF 38 1 OF 9 VAT not separately indicated in the Invoice 149.36 P-17. 828 2 OF 38 1 OF 9 VAT not separately indicated m the Invoice 149.36 P-17. 829 2 OF 38 1 OF 9 VAT not separately indtcated in the Invoice 149.36 P-17. 830 2 OF 38 1 OF 9 VAT not separately indicated in the Invoice 149.36 P-17. 831 2 OF 38 1 OF 9 VAT not separately indirated m the Jnvmce 245.36 P-17. 832 2 OF 38 I OF 9 VAT not separately mdicated in the lnvotce 245.36 P-17. 833 2 OF 38 1 OF 9 VAT not separately indicated in the Invoice 245.36 P-17. 834 2 OF 38 1 OF 9 VAT not separately indtcated in the Invoice 245.36 P-17. 835 2 OF 38 1 OF 9 VAT not separately indicated in the Invoice 149.36 P-17. 842 2 OF 38 1 OF 9 VAT not separately indicated m the Invoice 11,645.10 P-17. 855 TO P-17. 856 2 OF 38 1 OF 9 Out of Period Claim 3,207.32 P-17. 1104 TO P-17. 1106 3 OF 38 1 OF 9 VAT not separately indicated m the lnvotce 403.77 P-17. 1131 3 OF 38 1 OF 9 Out of Period Claim (2,746.33) P-17. 1132 TO P-17. 1136 3 OF 38 1 OF 9 Out of Penod Claim 36,694.99 P-17. 1137 TO P-17. 1141 3 OF 38 1 OF 9 Out of Period Claim 632.14 P-17. 1172 TO P-17. 1173 3 OF 38 1 OF 9 VAT not separately indicated in the Invoice 1,071.43 P-17. 1232 TO P-17. 1233 3 OF 38 1 OF 9 VAT not separately indicated in the Invoice 514.29 P-17. 1234 TO P-17. 1235 3 OF 38 1 OF 9 VAT not separately indicated in the Invoice 20,732.15 P-17. 1386 TO P-17. 1389 3 OF 38 1 OF 9 VAT not separate_!Y__indicated in the InvoiCe (0.18) P-17. 1510 3 OF 38 1 OF 9 Out of Period Claim 2,648.57 P-17. 1513 TO P-17. 1514 3 OF 38 1 OF 9 Out of Period Claim 143,847.48 P-17. 1885 3 OF 38 1 OF 9 Supported by Tax invoice 165,540.29 P-17. 1886 3 OF 38 1 OF 9 without BIR registration details 1,500.00 P-17. 1887 TO P-17. 1891 3 OF 38 1 OF 9 Out of Period Claim 2,092.50 P-17. 1950 TO P-17. 1951 3 OF 38 1 OF 9 VAT not separately indicated m the Invoice 464.16 P-17. 1966 TO P-17. 1967 3 OF 38 1 OF 9 Out of Period Claim 798,562.80 P-17. 1991 TO P-17. 1992 3 OF 38 1 OF 9 VAT not separately indicated m the Invoice (268,560.00) P-17. 1993 3 OF 38 1 OF 9 Without supporting document 1,556.78 P-17. 2040 TO P-17. 2043 4 OF 38 1 OF 9 Out of Period Claim 1,443.75 P-17. 2106 TO P-17. 2107 4 OF 38 1 OF 9 VAT not separately indicated in the Invoice 2,732.14 P-17. 2108 TO P-17. 2112 4 OF 38 1 OF 9 Without supporting documents 20.40 P-17. 2430 4 OF 38 1 OF 9 Out of Period Claim 2,169.64 P-17. 3244 TO P-17. 3248 5 OF 38 2 OF 9 Without Supporting documents 5,785.72 P-17. 3406 TO P-17. 3409 5 OF 38 2 OF 9 VAT not separately mdKated m the lnvoire 1,301.56 P-17. 3540 5 OF 38 2 OF 9 VAT not separately indira ted m the lnvotce 610.71 P-17. 3830 5 OF 38 2 OF 9 Supported bu OR instead of invoice 12,857.14 P-17. 3882 TO P-17. 3883 5 OF 38 2 OF 9 VAT not separately mdicated in the InvoKe 3,989.74 P-17. 3952 TO P-17. 3953 5 OF 38 2 OF 9 VAT not separately indicated in the Invoice 1,124.90 P-17. 3954 TO P-17. 3955 5 OF 38 2 OF 9 VAT not separatelymdicated in the Invoice 59,785.71 P-17. 4220 TO P-17. 4223 6 OF 38 2 OF 9 Supported Acknowlegment Receipt 74,574.57 P-17. 4540 6 OF 38 2 OF 9 Without supporting document 1,782.00 P-17. 4705 TO P-17. 4706 6 OF 38 2 OF 9 VAT not se_r~rate_!y_indiCated in the lnvotce Php 1.299,856.68

Registered Name Input Reference Folder No. Box No. AtmexC of Sul!l!lier VAT Exhibit No. CfA Case No. 8657 3,214.29 P-19. 1 TO P-19. 3 Reasons 150.00 P-19.4 For Disallowance P-19. 5 ADEXHIBIT INCORPORATED Php 4,821.40 8 OF38 2 OF9 VAT not Separately indicated in the OR 150.00 P-19. 5 TO P-19. 8 ADVENTURE INTERNATIONAL TOURS INC 150.00 P-19. 9 TO P-19. 11 8 OF38 2 OF9 Without Supporting Documents 330.00 CALLSEARCH RECRUITMENT, INC 72.00 P-19. 12 8 OF38 2 OF9 Without Supporting Documents 150.00 P-19. 13 TO P-19. 16 ADVENTURE INTERNATIONAL TOURS INC 150.00 P-19. 17 TO P-19. 19 8 OF38 2 OF9 Without Supporting Documents 150.00 P-19. 20 TO P-19. 22 ADVENTURE INTERNATIONAL TOURS INC 72.00 P-19. 23 TO P-19. 25 8 OF38 2 OF9 Without Supporting Documents 150.00 P-19. 26 TO P-19, 28 ADVENTURE INTERNATIONAL TOURS INC 150.00 P-19. 34 TO P-19. 36 8 OF38 2 OF9 Without Supporting Documents 150.00 P-19.37 TO P-19. 38 ADVENTURE INTERNATIONAL TOURS INC 150.00 P-19. 39 TO P-19. 40 8 OF38 2 OF9 VAT not Separately indicated in the OR 72.00 P-19. 64 TO P-19. 67 ADVENTURE INTERNATIONAL TOURS INC 24.00 8 OF38 2 OF9 VAT not Separately indicated in the OR 24.00 P-19. 389 ADVENTURE INTERNATIONAL TOURS INC 330.00 P-19. 402 8 OF38 2 OF9 VAT not Separately indicated in the OR 27.45 P-19. 403 ADVENTURE INTERNATIONAL TOURS INC 48.16 P-19. 404 8 OF38 2 OF9 VAT not Separately indicated in the OR 89.47 P-19. 405 TO P-19. 406 ADVENTURE INTERNATIONAL TOURS INC 27.18 P-19. 407 TO P-19. 410 8 OF 38 2 OF9 VAT not Separately indicated in the OR 10.80 P-19. 411 TO P-19. 414 ADVENTURE INTERNATIONAL TOURS INC 114.09 P-19. 415 8 OF38 2 OF9 VAT not Separately indicated in the OR 56.28 P-19. 416 TO P-19. 417 ADVENTURE INTERNATIONAL TOURS INC 231.60 P-19.418 TO P-19. 422 8 OF38 2 OF9 VAT not Separately indicated in the OR 51.95 P-19. 423 TO P-19. 427 ADVENTURE INTERNATIONAL TOURS INC 181.82 P-19. 428 TO P-19. 432 8 OF38 2 OF9 VAT not Separately indicated in the OR 51.95 P-19. 433 TO P-19. 435 ADVENTURE INTERNATIONAL TOURS INC 129.87 P-19. 436 TO P-19. 440 8 OF38 2 OF9 VAT not Separately indicated in the OR 51.95 P-19. 441 TO P-19. 445 ADVENTURE INTERNATIONAL TOURS INC 220.78 P-19. 446 TO P-19. 448 8 OF38 2 OF9 VAT not separately indicated in the OR P-19. 449 TO P-19. 451 ADVENTURE INTERNATIONAL TOURS INC 6,857.14 P-19. 452 TO P-19. 456 8 OF38 2 OF9 VAT not separately indicated in the OR 675.00 P-19. 457 ADVENTURE INTERNATIONAL TOURS INC P-19. 458 TO P-19. 462 8 OF 38 2 OF9 VAT not separately indicated in the OR 4,304.82 P-19. 463 TO P-19. 464 ADVENTURE INTERNATIONAL TOURS INC 4,304.82 P-19. 465 TO P-19. 468 8 OF38 2 OF9 VAT not separately indicated in the OR P-19. 469 TO P-19. 470 AIRFREIGHT 2100, INC 675.00 P-19. 471 8 OF38 2 OF9 VAT not separately indicated in the OR 1,414.29 P-19. 472 AIRFREIGHT 2100, INC 1,080.00 P-19. 473 8 OF38 2 OF9 Su~orted by invoice instead of OR 1,080.00 P-19. 474 AIRFREIGHT 2100, INC P-19. 475 TO P-19. 477 8 OF38 2 OF9 Supported by invoice instead of OR 182.14 P-19. 480 TO P-19. 481 AIRFREIGHT 2100, INC 1,671.43 P-19. 482 TO P-19. 486 8 OF38 2 OF9 Supported by invoice instead of OR 9,726.42 P-19. 487 TO P-19. 488 AIRFREIGHT 2100, INC P-19. 491 TO P-19. 494 8 OF38 2 OF9 VAT not separately indicated in the OR 288.00 P-19. 495 AIRFREIGHT 2100, INC 240.00 P-19. 496 TO P-19. 500 8 OF38 2 OF9 VAT not separately indicated in the OR 3,48214 P-19. 501 TO P-19. 505 AIRFREIGHT 2100, INC 4,526.79 P-19. 506 TO P-19. 510 8 OF38 2 OF9 VAT not separately indicated in the OR 6,750.00 P-19. 511 TO P-19. 515 AIRFREIGHT 2100, INC 97.09 P-19. 516 TO P-19. 517 8 OF38 2 OF9 VAT not separately indicated in the OR 2,035.39 P-19. 522 TO P-19. 523 AIRFREIGHT 2100, INC 2,035.39 P-19. 524 8 OF38 2 OF9 VAT not separately indicated in the OR 7,793.57 P-19. 525 TO P-19. 528 AIRFREIGHT 2100, INC 15,801.78 P-19. 534 TO P-19. 537 8 OF38 2 OF9 VAT not separately indicated in the OR 15,801.78 P-19. 538 TO P-19. 540 AIRFREIGHT 2100, INC 5,785.71 P-19. 541 TO P-19. 543 8 OF 38 2 OF9 VAT not separately indicated in the OR 892.94 P-19. 544 TO P-19. 547 AIRFREIGHT 2100, INC 946.47 P-19. 548 TO P-19. 550 8 OF38 2 OF9 VAT not separately indicated in the OR 43.44 P-19. 551 TO P-19. 553 AIRFREIGHT 2100, INC 144.80 P-19. 554 TO P-19. 556 8 OF38 2 OF9 VAT not separately indicated in the OR 145.68 P-19. 557 TO P-19. 559 AIRFREIGHT 2100, INC 145.68 P-19. 560 TO P-19. 563 8 OF38 2 OF9 VAT not separately indicated in the OR 146.12 P-19. 564 TO P-19. 566 ALL VISUAL AND LIGHTS SYSTEMS 164.55 P-19. 567 TO P-19. 569 8 OF 38 2 OF9 VAT not separately indicated in the OR 236.51 P-19. 570 TO P-19. 573 AM BERLAND CORPORATION 43.44 P-19. 574 TO P-19. 576 8 OF 38 2 OF9 VAT not separately indicated in the OR 34.23 P-19. 577 TO P-19. 580 AM BERLAND CORPORATION 222.47 P-19. 581 TO P-19. 584 8 OF38 2 OF9 Supported by SOA 135.59 P-19. 585 TO P-19. 587 AM BERLAND CORPORATION 97.41 P-19. 588 TO P-19. 591 8 OF38 2 OF9 VAT not separately indicated in the OR 42.56 P-19. 592 TO P-19. 594 AM BERLAND CORPORATION 43.44 P-19. 595 TO P-19. 599 8 OF38 2 OF9 VAT not separately indicated in the OR 148.75 P-19. 600 TO P-19. 603 ATD ENTERPRISES 65.82 P-19.604 TO P-19. 607 8 OF38 2 OF9 Supported by invoice instead of OR 132.95 P-19. 608 TO P-19. 612 ATD ENTERPRISES 526.11 P-19. 613 TO P-19. 617 8 OF 38 2 OF9 Supported by invoice instead of OR 430.89 P-19. 624 TO P-19. 627 ATD ENTERPRISES 459.41 P-19. 628 TO P-19. 631 8 OF38 2 OF9 Supported by invoice instead of OR 181.22 P-19. 632 TO P-19. 635 ATD ENTERPRISES 96.00 P-19. 637 8 OF38 2 OF9 Supported by invoice instead of OR 1,105.20 P-19. 638 TO P-19. 639 BABY NATHAN'S KITCHEN CORP. 75.00 P-19. 649 8 OF38 2 OF9 VAT not separately indicated in the OR 3,132.00 P-19. 650 BSD HOLDINGS CORPORATION 10,494.64 P-19. 651 8 OF38 2 OF9 VAT not separately indicated in the OR 420.00 BUAN AND TEMPROSA LAW OFFICES 420.00 8 OF38 2 OF9 VAT not separately indicated in the OR 420.00 BUSINESS PROCESS OUTSOURCING INTL., INC 8 OF38 2 OF9 Without supporting document CALLSEARCH RECRUITMENT, INC 8 OF38 2 OF9 VAT not separately indicated in the OR CALLSEARCH RECRUITMENT, INC 8 OF38 2 OF9 Supported by invoice instead of OR CALLSEARCH RECRUITMENT, INC 8 OF 38 2 OF9 VAT not separately indicated in the OR CANON MARKETING (PHILIPPINES), INC 8 OF38 2 OF9 VAT not separately indicated in the OR CANON MARKETING (PHILIPPINES), INC 8 OF38 2 OF9 Supported by invoice instead of OR CANON MARKETING (PHILIPPINES), INC 8 OF38 2 OF9 VAT not separately indicated in the OR CENTRO SPECIALISTS CO. LTD. 8 OF38 2 OF9 VAT not separately indicated in the OR CENTURY PROPERTIES MANAGEMENT, INC 8 OF 38 2 OF9 VAT not separately indicated in the OR CENTURY PROPERTIES MANAGEMENT, INC 8 OF 38 2 OF9 Supported by billing statement DATABASE WIZARDS,INC 8 OF38 2 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 8 OF38 2 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 8 OF38 2 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 8 OF38 2 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 8 OF38 2 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 8 OF38 2 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 8 OF38 2 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 8 OF 38 2 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 8 OF38 2 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 8 OF38 2 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 8 OF38 2 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 8 OF38 2 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 8 OF38 2 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 8 OF38 2 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 8 OF38 2 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 8 OF38 2 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 8 OF 38 2 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 8 OF38 2 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 8 OF38 2 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 8 OF38 2 OF9 VAT not separately indicated in thE> OR DHL EXPRESSS (PHILIPPINES) CORP. 8 OF 38 2 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 8 OF 38 2 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 8 OF38 2 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 8 OF38 2 OF9 VAT not separately indicated in the OR DIPIC DIGITAL PICfURES IMAGING CORPORATION 8 OF38 2 OF9 VAT not separately indicated in the OR DIPIC DIGITAL PICfURES IMAGING CORPORATION 8 OF38 2 OF9 VAT not separately indicated in the OR DIPIC DIGITAL P!CfURES IMAGING CORPORATION 8 OF 38 2 OF9 VAT not separately indicated in the OR DISCOVERY SUITES 8 OF 38 2 OF9 VAT not separately indicated in the OR DNX! SOUND SYSTEM RENTAL 8 OF38 2 OF9 VAT not separately indicated in the OR EINSTEE REALTY INC 8 OF38 2 OF9 Supported by SOA EINSTEE REALTY INC 8 OF38 2 OF9 Supported by SOA EINSTEE REALTY INC 8 OF38 2 OF9 Supported by SOA ' I

Registered Name Input Reference Folder No. Box No. AmrexC of SUj!j!lier VAT Exhibit No. CTA Case No. 8657 EXPRESSNET COMPUTER SYSTEMS 9,000.00 P-19. 652 TO P-19. 655 Reasons HEWm ASSOCIATES, INC. 74,712.36 P-19. 691 TO P-19. 693 For Disallowance IT GROUP INC. 5,687.14 P-19. 754 TO P-19. 757 JAMILA & COMPANY SECURITY SERVICES, INC. 8 OF 38 2 OF9 VAT not separately indicated in the OR JAMILA & COMPANY SECURITY SERVICES, INC. 245.89 P-19. 788 8 OF38 2 OF9 VAT not separately indicated in the OR JAMILA & COMPANY SECURITY SERVICES, INC. 419.14 P-19. 789 8 OF38 2 OF9 VAT not separately indicated in the OR JAMILA & COMPANY SECURITY SERVICES, INC. 245.89 P-19. 790 8 OF38 2 OF9 Su!'Ported by billing statetement JAMILA & COMPANY SECURITY SERVICES, INC. 1,652.00 P-19. 793 8 OF38 2 OF9 Supported by billin~ statetement JOHN CLEMENTS CONSULTANTS, INC. 1,316.00 P-19. 794 8 OF38 2 OF9 Su!'Ported by billing statetement JOHN CLEMENTS CONSULTANTS, INC. 4,262.54 P-19. 799 TO P-19. 800 8 OF38 2 OF9 Supported by billin~ statetement JOHN CLEMENTS CONSULTANTS, INC. 5,058.76 P-19. 801 TO P-19. 805 8 OF38 2 OF9 Su!'Ported by billing statetement JOHN CLEMENTS CONSULTANTS, INC. 12,689.01 P-19. 806 TO P-19. 810 8 OF38 2 OF9 VAT not separately indicated in the OR JOHN CLEMENTS CONSULTANTS, INC. 6,433.26 P-19. 811 TO P-19. 815 8 OF38 2 OF9 VAT not separately indicated in the OR LANE ARCHIVE TECHNOLOGIES CORP 3,821.99 P-19. 816 TO P-19. 820 8 OF 38 2 OF9 VAT not separately indicated in the OR LANE ARCHIVE TECHNOLOGIES CORP 280.80 P-19. 821 TO P-19. 825 8 OF 38 2 OF9 VAT not separately indicated in the OR LANE ARCHIVE TECHNOLOGIES CORP 1,634.40 P-19. 826 TO P-19. 830 8 OF38 2 OF9 VAT not separately indicated in the OR MAXIMUM SOLUTION CORPORATION 294.84 P-19. 831 TO P-19. 835 8 OF38 2 OF9 VAT not separately indicated in the OR MAXIMUM SOLUTION CORPORATION 16,149.64 P-19. 841 8 OF38 2 OF9 VAT not separately indicated in the OR MAXIMUM SOLUTION CORPORATION 17,623.33 P-19. 847 8 OF38 2 OF9 VAT not separately indicated in the OR MAXIMUM SOLUTION CORPORATION 971.93 P-19. 850 8 OF38 2 OF9 Supported by SOA MAXIMUM SOLUTION CORPORATION 1,282.94 P-19. 851 8 OF38 2 OF9 Supported by SOA METRO PARKING MANAGEMENT (PHILS.) INC. 1,327.84 P-19. 852 8 OF38 2 OF9 Supported by SOA METRO PARKING MANAGEMENT (PHILS.) INC. 4,911.43 P-19. 858 TO P-19. 860 8 OF 38 2 OF9 Supported by SOA PHILIPPINE CENTER FOR CREATIVE IMAGING 3,790.72 P-19. 861 TO P-19. 863 8 OF38 2 OF9 Supported by SOA PLATINUM 168 INC. 9,321.44 P-19. 864 TO P-19. 865 8 OF38 2 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,500.00 P-19. 866 TO P-19. 867 8 OF38 2 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,647.30 P-19. 868 TO P-19. 872 8 OF38 2 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 3,557.15 P-19. 873 TO P-19. 877 8 OF38 2 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,082.97 P-19. 878 TO P-19. 881 8 OF38 2 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 3,010.11 P-19. 882 TO P-19. 886 8 OF38 2 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,463.61 P-19. 887 TO P-19. 891 8 OF38 2 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,312.98 P-19. 892 TO P-19. 894 8 OF38 2 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,422.65 P-19. 895 TO P-19. 898 8 OF38 2 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,930.92 P-19. 899 TO P-19. 901 8 OF38 2 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,058.37 P-19. 902 TO P-19. 906 8 OF38 2 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 872.56 P-19. 907 TO P-19. 909 8 OF38 2 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 996.17 P-19. 910 TO P-19. 913 8 OF38 2 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,063.37 P-19. 914 TO P-19. 917 8 OF38 2 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,812.84 P-19. 918 TO P-19. 921 8 OF 38 2 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 944.34 P-19. 922 TO P-19. 925 8 OF38 2 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 881.48 P-19. 926 TO P-19. 929 8 OF38 2 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 430.46 P-19. 930 TO P-19. 933 8 OF38 2 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 3,590.36 P-19. 934 TO P-19. 937 8 OF38 2 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,444.29 P-19. 938 TO P-19. 939 8 OF38 2 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 3,887.25 P-19. 940 TO P-19. 943 8 OF38 2 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 44,428.86 P-19. 944 TO P-19. 948 8 OF 38 2 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,011.89 P-19. 949 TO P-19. 952 8 OF 38 2 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 840.66 P-19. 953 TO P-19. 955 8 OF38 2 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,091.05 P-19. 956 TO P-19. 959 8 OF38 2 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,143.95 P-19. 960 TO P-19. 963 8 OF38 2 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 944.22 P-19. 964 TO P-19. 967 8 OF38 2 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,570.65 P-19. 968 TO P-19. 971 8 OF38 2 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,689.97 P-19. 972 TO P-19. 975 8 OF 38 2 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,650.19 P-19. 976 TO P-19. 979 8 OF 38 2 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,105.59 P-19. 980 TO P-19. 981 8 OF38 2 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,148.02 P-19. 982 TO P-19. 985 8 OF38 2 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,309.60 P-19. 986 TO P-19. 989 8 OF38 2 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,267.91 P-19. 990 TO P-19. 994 8 OF38 2 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,985.20 P-19. 995 TO P-19. 999 8 OF38 2 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 4,174.69 P-19. 1000 TO P-19. 1004 8 OF38 2 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 3,245.44 P-19. 1005 TO P-19. 1009 8 OF38 2 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,525.23 P-19. 1010 TO P-19. 1013 9 OF38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,428.62 P-19. 1014 TO P-19. 1017 9 OF38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,877.84 P-19. 1018 TO P-19. 1019 9 OF38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 6,292.52 P-19. 1020 TO P-19. 1021 9 OF38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,200.94 P-19. 1022 TO P-19. 1023 9 OF38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,998.84 P-19. 1024 TO P-19. 1025 9 OF38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,909.80 P-19. 1026 TO P-19. 1027 9 OF38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,909.80 P-19. 1028 TO P-19. 1029 9 OF38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 5,250.89 P-19. 1030 TO P-19. 1032 9 OF38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,200.94 P-19. 1033 TO P-19. 1034 9 OF38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,200.94 P-19. 1035 TO P-19. 1036 9 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,200.94 P-19. 1037 TO P-19. 1038 9 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 4,029.58 P-19. 1039 TO P-19. 1040 9 OF38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,200.94 P-19. 1041 TO P-19. 1042 9 OF38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,350.60 P-19. 1043 TO P-19. 1045 9 OF38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 4,021.67 P-19. 1046 TO P-19. 1047 9 OF38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,557.92 P-19. 1048 TO P-19. 1049 9 OF38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,200.94 P-19. 1050 TO P-19. 1051 9 OF38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,557.92 P-19. 1052 TO P-19. 1053 9 OF38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 5,601.50 P-19. 1054 TO P-19. 1058 9 OF38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,676.90 P-19. 1059 TO P-19. 1060 9 OF38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,766.97 P-19. 1061 TO P-19. 1064 9 OF38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 33,430.69 P-19. 1065 TO P-19. 1066 9 OF 38 3 OF9 VAT not separately indicated in the OR PRJMOVER CONSULTANCY SERVICES INCORPORAT 966.09 P-19. 1067 TO P-19. 1070 9 OF38 3 OF9 VAT not separately indicated in the OR 4,353.63 P-19. 1071 TO P-19. 1075 9 OF38 3 OF9 VAT not separately indicated in the OR I RCW CONSTRUCTION AND DEVT. CORP 6,414.64 P-19. 1080 TO P-19. 1083 9 OF38 3 OF9 VAT not separately indicated in the OR I RCW CONSTRUCTION AND DEVT. CORP 5,142.86 P-19. 1084 TO P-19. 1087 9 OF38 3 OF9 VAT not separately indicated in the OR 9 OF38 3 OF9 VAT not separately indicated in the OR 9 OF38 3 OF9 VAT not separately indicated in the OR (

Registered Name Input Referenct> Folder No. Box No. A1mexC of Su1111Iier VAT Exhibi!No. CTA Case No. 8657 2,693.57 P-19. 1088 TO P-19. 1089 Reasons 400.00 P-19. 1090 For Disallowance 320.00 P-19.1091 RECREATIONAL MANAGEMENT CORP. 9 OF38 3 OF9 VAT not separately indicated in the OR 210,825.48 P-19. 1094 TO P-19. 1095 9 OF38 RENTOKIL INITIAL PHILIPPINES, INC. 65,988.00 P-19. 1116 TO P-19. 1117 9 OF38 3 OF9 VAT not separately indicated in the OR 13,392.86 P-19. 1118 TO P-19. 1120 9 OF38 RENTOKIL INITIAL PHILIPPINES, INC. 1,680.00 P-19. 1121 TO P-19. 1124 9 OF38 3 OF9 VAT not separately indicated in the OR P-19. 1135 TO P-19. 1139 9 OF 38 RIZADEL REALTY CORPORATION 773.33 P-19. 1140 TO P-19. 1144 9 OF38 3 OF9 VAT not separately indicated in the OR 10,666.64 9 OF38 STRATSEARCHASIA SEARCH SERVICES P-19. 1145 9 OF38 3 OF9 VAT not separately indicated in the OR 0.02 P-19. 1146 9 OF38 TECHNOLOGIES SPECIALIST, INC. 10,756.71 P-19. 1225 TO P-19. 1226 9 OF38 3 OF9 VAT not separately indicated in the OR P-19. 1227 9 OF38 THE INSULAR LIFE ASSURANCE COMPANY LTD. 10.80 P-19. 1228 9 OF38 3 OF9 Without Supporting Documents 88.83 9 OF38 TOYOTA PASONG TAMO, INC I 26.37 P-19. 1240 TO P-19. 1242 9 OF38 3 OF9 VAT not separately indicated in the OR VISIONS AND BREAKTHROUGHS INTERNATIONAL, 237.84 P-19. 1243 9 OF38 3 OF9 Without Supporting Documents P-19. 1262 9 OF38 VISIONS AND BREAKTHROUGHS INTERNATIONAL, (317.16) P-19. 1267 TO P-19. 1269 9 OF 38 3 OF9 Without Supporti~>g Documents 10,589.40 P-19. 1296 TO P-19. 1297 9 OF38 ACTIVEONE HEALTH, INC. P-19. 1298 TO P-19. 1299 9 OF38 3 OF9 VAT not separately indicated in the OR 2,276.17 P-19. 1308 TO P-19. 1312 9 OF38 AIRFREIGHT 2100, INC. 1,132.67 P-19. 1313 TO P-19. 1315 9 OF38 3 OF9 VAT not separately indicated in the OR 2,428.81 P-19. 1316 TO P-19. 1317 9 OF38 AIRFREIGHT 2100, INC. P-19.1318 TO P-19. 1319 9 OF38 3 OF9 Without Supporting Documents 803.57 P-19. 1322 TO P-19. 1323 9 OF38 AIRFREIGHT 2100, INC. 458.96 P-19. 1324 TO P-19. 1328 9 OF38 3 OF9 Without Supporting Documents 756.00 P-19. 1329 TO P-19. 1333 9 OF38 1,500.00 P-19. 1334 9 OF38 3 OF9 -}With noted alterations or add>tions >n the supporting 31,897.69 P-19. 1335 TO P-19. 1338 9 OF38 HEALTH PARTNERS DENTAL ACCESS 3,262.20 P-19. 1339 TO P-19. 1342 9 OF38 -offical Rece1pt without countersignature of the 2,880.70 P-19. 1343 TO P-19. 1347 9 OF38 (308.65) P-19. 1351 9 OF38 - authorized representative of the supplier 1,324.93 P-19. 1352 TO P-19. 1355 9 OF38 HEALTH PARTNERS DENTAL ACCESS 869.98 3 OF9 Supported with SOA MANILA BULLETIN PUBLISHING CORP. 3,872.22 P-19. 1370 9 OF 38 MANNASOFT TECHNOLOGY CORP. (39.99) P-19. 1390 TO P-19. 1391 9 OF 38 3 OF9 VAT not separately indicated in the OR MAXIMUM SOLUTION CORPORATION 23,471.88 P-19. 1392 TO P-19. 1395 9 OF 38 MAXIMUM SOLUTION CORPORATION P-19. 1396 TO P-19. 1398 9 OF 38 3 OF9 Without Supporting Documents MOBILEX CAR AND TRUCK RENTAL, INC. 210,825.48 P-19. 1401 TO P-19. 1402 9 OF38 MOBILEX CAR AND TRUCK RENTAL, INC. 7,034.40 P-19. 1403 TO P-19. 1405 9 QF38 3 OF9 VAT not separately indicated in the OR MRS. MYRNA PYUN 7,104.00 P-19. 1862 TO P-19. 1866 9 OF38 PLATINUM 168 INC. 321.21 9 OF38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 330.00 P-19. 1867 9 OF38 PRIME AT TECHNOLOGY SPECIALISTS, INC. 330.00 P-19. 1868 9 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 158.65 P-19. 1869 9 OF38 PRIME AT TECHNOLOGY SPECIALISTS, INC. 48.04 P-19. 1870 9 OF38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 103.72 P-19. 1871 TO P-19. 1875 9 OF38 PRIME AT TECHNOLOGY SPECIALISTS, INC. 26.76 P-19. 1876 TO P-19. 1880 9 OF38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 21.43 P-19. 1881 9 OF38 QUANTUVIS RESOURCES CORPORATION 487.76 P-19. 1882 9 OF38 3 OF9 VAT not separately indicated in the OR QUANTUVIS RESOURCES CORPORATION 373.25 P-19. 1883 9 OF38 88.75 P-19. 1884 9 OF38 3 OF9 VAT not separately indicated in the OR 26.76 P-19. 1885 9 OF38 72.00 P-19. 1886 9 OF38 3 OF9 VAT not separately indicated in the OR 104.12 P-19. 1887 9 OF38 26.97 P-19. 1888 9 OF 38 3 OF9 VAT not separately indicated in the OR 89.09 P-19. 1889 TO P-19. 1891 9 OF 38 26.97 P-19. 1931 TO P-19. 1935 9 OF38 3 OF9 VAT not separately indicated in the OR 88.65 P-19. 1936 TO P-19. 1938 9 OF38 3,214.29 P-19. 1939 TO P-19. 1942 9 OF38 3 OF9 VAT not separately indicated in the OR P-19. 1945 TO P-19. 1947 9 OF38 12,600.00 P-19. 1948 TO P-19. 1950 9 OF38 3 OF9 VAT not separately indicated in the OR 42,120.00 P-19. 1962 TO P-19. 1963 9 OF 38 51,494.40 P-19. 1964 TO P-19. 1968 9 OF 38 3 OF9 VAT not separately indicated in the OR 4,152.00 P-19. 1971 9 OF38 P-19. 1972 9 OF38 3 OF9 F.ith noted alterations or additions in the support>ng I60.71 P-19. 1973 9 OF38 24,910.71 P-19. 1974 9 OF38 3 OF9 ffical Receipt without countersignature of the 24,910.71 P-19. 1975 TO P-19. 1977 9 OF 38 1,200.00 P-19. 1978 TO P-19. 1980 9 OF 38 authonzed representative of the supplier 23,930.43 P-19. 1981 TO P-19. 1983 9 OF38 RIZADEL REALTY CORPORATION 6,661.64 P-19. 1984 TO P-19. 1986 9 OF38 3 OF9 VAT not separately indicated in the OR TRAVELLERS INTERNATIONAL HOTEL GROUP, INC. 1,680.00 P-19. 1987 TO P-19. 1989 9 OF38 VECTORDATA, INC. P-19. 1990 TO P-19. 1992 9 OF38 3 OF9 VAT not separately indicated in the OR A BENSON, INC. 902.10 P-19. 1993 TO P-19. 1995 9 OF 38 ADVENTURE INTERNATIONAL TOURS INC. 43.71 P-19. 1996 TO P-19. 1998 9 OF38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 51.14 P-19. 1999 TO P-19. 2001 10 OF 38 AIRFREIGHT 2100, INC. 31.47 P-19. 2002 TO P-19. 2004 10 OF 38 3 OF9 VAT not separately indicated in the OR AIRFREIGHT 2100, INC. 31.47 P-19. 2005 TO P-19. 2007 10 OF 38 __ Supported by Document with pre-printed AIRFREIGHT 2100, INC. 31.47 P-19. 2008 TO P-19. 2010 10 OF 38 l 3 OF9 AIRFREIGHT 2100, INC. 178.76 P-19. 2011 TO P-19. 2013 10 OF 38 11This is not a source of imput tax" AIRFREIGHT 2100, INC. 41.96 P-19. 2014 TO P-19. 2018 10 OF 38 .J 3 OF9 AIRFREIGHT 2100, INC. 31.47 P-19. 2019 TO P-19. 2021 10 OF 38 AIRFREIGHT 2100, INC. 31.47 P-19. 2022 TO P-19. 2024 10 OF 38 3 OF9 VAT not separately indicated in the OR AIRFREIGHT 2100, INC. 166.08 P-19. 2025 TO P-19. 2027 10 OF 38 AIRFREIGHT 2100, INC. 43.71 P-19. 2028 TO P-19. 2032 3 OF9 � VAT not separately indicated in the OR AIRFREIGHT 2100, INC. 31.47 AIRFREIGHT 2100, INC. 201.49 3 OF9 Supported by Debit Memo AIRFREIGHT 2100, INC. 331.29 AIRFREIGHT 2100, INC. 166.08 3 OF9 Supported by Billing Statement AIRFREIGHT 2100, INC. 146.85 AIRFREIGHT 2100, INC. 146.85 3 OF9 Supported by BOC OR. A)U GLOBAL TRANSPORT CORP. ANTEL LAND HOLDINGS, INC. 3 OF9 VAT not separately indicated in the OR ASIA COMPETENCE SEARCH SERVICES ASIA SELECT, INC. 3 OF9 VAT not separately indicated in the OR BIZWIZ LEARNING CENTER BROTHER COOL AIRCON SERVICES 3 OF9 Without Supporting Document CHINA OCEANIS PHILIPPINES, INC. CHINA OCEANIS PHILIPPINES, INC. 3 OF9 Supported by OR of Adventure International DAIICHI PROPERTIES AND DEVELOPMENT, INC. DAIICHI PROPERTIES AND DEVELOPMENT, INC. 3 OF9 Without Supporting Document DAIICHI PROPERTIES AND DEVELOPMENT, INC. DAIICHI PROPERTIES AND DEVELOPMENT, INC. 3 OF9 Without Supporting Document DHL EXPRESSS (PHILIPPINES) CORP. DHL EXPRESSS (PHILIPPINES) CORP. 3 OF9 Without Supporting Document DHL EXPRESSS (PHILIPPINES) CORP. DHL EXPRESSS (PHILIPPINES) CORP. 3 OF9 Without Supporting Document DHL EXPRESSS (PHILIPPINES) CORP. DHL EXPRESSS (PHILIPPINES) CORP. 3 OF9 Without Supporting Document DHL EXPRESSS (PHILIPPINES) CORP. DHL EXPRESSS (PHILIPPINES) CORP. 3 OF9 Without Supporting Document DHL EXPRESSS (PHILIPPINES) CORP. DHL EXPRESSS (PHILIPPINES) CORP. 3 OF9 Supported by Invoice instead of OR DHL EXPRESSS (PHILIPPINES) CORP. DHL EXPRESSS (PHILIPPINES) CORP. 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. DHL EXPRESSS (PHILIPPINES) CORP. 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. DHL EXPRESSS (PHILIPPINES) CORP. 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. DHL EXPRESSS (PHILIPPINES) CORP. 3 OF9 VAT not separately indicated in the OR 3 OF9 VAT not separately indicated in the OR 3 OF9 VAT not separately indicated in the OR 3 OF9 VAT not separately indicated in the OR 3 OF9 Supported by SOA 3 OF9 Supported by SOA 3 OF9 Supported by SOA 3 OF9 Supported by SOA 3 OF9 VAT not separately indicated in the OR 3 OF9 VAT not separately indicated in the OR 3 OF9 VAT not separately indicated in the OR 3 OF9 VAT not separately indicated in the OR 3 OF9 VAT not separately indicated in the OR 3 OF9 VAT not separately indicated in the OR 3 OF9 VAT not separately indicated in the OR 3 OF9 VAT not separately indicated in the OR 3 OF9 VAT not separately indicated in the OR 3 OF9 VAT not separately indicated in the OR 3 OF9 VAT not separately indicated in the OR 3 OF9 VAT not separately indicated in the OR 3 OF9 VAT not separately indicated in the OR 3 OF9 VAT not separately indicated in the OR 3 OF9 VAT not separately indicated in the OR 3 OF9 VAT not separately indicated in the OR 3 OF9 VAT not separately indicated in the OR 3 OF9 VAT not separately indicated in theO~ (

Registered Name Input Reference Folder No. Box No. AmrexC of SUI!Rlier VAT Exhibit No. crA Case No. 8657 P-19. 2033 TO P-19. 2035 P-19. 2036 TO P-19. 2038 Reasons P-19. 2039 TO P-19. 2041 For Disallowance P-19. 2042 TO P-19. 2044 DHL EXPRESSS (PHILIPPINES) CORP. 51.14 P-19. 2045 TO P-19. 2047 10 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 2048 TO P-19. 2050 DHL EXPRESSS (PHILIPPINES) CORP. 43.71 P-19. 2051 TO P-19. 2053 10 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 2054 TO P-19. 2056 DHL EXPRESSS (PHILIPPINES) CORP. 50.70 P-19. 2057 TO P-19. 2059 10 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 2060 TO P-19. 2062 DHL EXPRESSS (PHILIPPINES) CORP. 51.14 P-19. 2063 TO P-19. 2065 10 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 2066 TO P-19. 2068 DHL EXPRESSS (PHILIPPINES) CORP. 31.47 P-19. 2069 TO P-19. 2072 10 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 2073 TO P-19. 2075 DHL EXPRESSS (PHILIPPINES) CORP. 37.59 P-19. 2076 TO P-19. 2078 10 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 2079 TO P-19. 2082 DHL EXPRESSS (PHILIPPINES) CORP. 31.47 P-19. 2083 TO P-19. 2085 10 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 2086 TO P-19. 2088 DHL EXPRESSS (PHILIPPINES) CORP. 34.53 P-19. 2089 TO P-19. 2092 10 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 2093 TO P-19. 2096 DHL EXPRESSS (PHILIPPINES) CORP. 31.47 P-19. 2097 TO P-19. 2099 10 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 2100 TO P-19. 2102 DHL EXPRESSS (PHILIPPINES) CORP. 51.14 P-19. 2103 TO P-19. 2105 10 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 2106 TO P-19. 2108 DHL EXPRESSS (PHILIPPINES) CORP. 135.93 P-19. 2109 TO P-19. 2111 10 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 2112 TO P-19. 2114 DHL EXPRESSS (PHILIPPINES) CORP. 66.87 P-19. 2115 TO P-19. 2117 10 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 2118 TO P-19. 2121 DHL EXPRESSS (PHILIPPINES) CORP. 295.89 P-19. 2122 TO P-19. 2126 10 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 2127 TO P-19. 2129 DHL EXPRESSS (PHILIPPINES) CORP. 51.14 P-19. 2130 TO P-19. 2132 10 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 2133 TO P-19. 2135 DHL EXPRESSS (PHILIPPINES) CORP. 51.14 P-19. 2136 TO P-19. 2138 10 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 2139 TO P-19. 2141 DHL EXPRESSS (PHILIPPINES) CORP. 470.28 P-19. 2142 TO P-19. 2144 10 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 2145 TO P-19. 2147 DHL EXPRESSS (PHILIPPINES) CORP. 43.71 P-19. 2148 TO P-19. 2150 10 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 2151 TO P-19. 2153 DHL EXPRESSS (PHILIPPINES) CORP. 51.14 P-19. 2154 TO P-19. 2156 10 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 2157 TO P-19. 2159 DHL EXPRESSS (PHILIPPINES) CORP. 315.56 P-19. 2160 TO P-19. 2162 10 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 2163 TO P-19. 2165 DHL EXPRESSS (PHILIPPINES) CORP. 142.48 P-19. 2166 TO P-19. 2168 10 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 2169 TO P-19. 2171 DHL EXPRESSS (PHILIPPINES) CORP. 43.71 P-19. 2172 TO P-19. 2174 10 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 2175 TO P-19. 2177 DHL EXPRESSS (PHILIPPINES) CORP. 166.08 P-19. 2178 TO P-19. 2180 10 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 2181 TO P-19. 2183 DHL EXPRESSS (PHILIPPINES) CORP. 147.29 P-19. 2184 TO P-19. 2186 10 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 147.29 P-19. 2191 10 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 2192 DHL EXPRESSS (PHILIPPINES) CORP. 43.27 P-19. 2193 10 OF38 3 OF9 VAT not separately indicated in the OR P-19. 2194 TO P-19. 2195 DHL EXPRESSS (PHILIPPINES) CORP. 31.91 P-19. 2206 TO P-19. 2210 10 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 2211 TO P-19.2215 DHL EXPRESSS (PHILIPPINES) CORP. 43.71 P-19. 2216 TO P-19. 2220 10 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 2221 TO P-19. 2225 DHL EXPRESSS (PHILIPPINES) CORP. 153.41 P-19. 2226 TO P-19. 2230 10 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 2246 TO P-19. 2250 DHL EXPRESSS (PHILIPPINES) CORP. 145.54 P-19. 2251 TO P-19. 2254 10 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 2283 TO P-19. 2286 DHL EXPRESSS (PHILIPPINES) CORP. 114.95 P-19. 2411 TO P-19. 2412 10 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 2413 TO P-19. 2414 DHL EXPRESSS (PHILIPPINES) CORP. 166.08 P-19. 2415 TO P-19. 2416 10 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 2461 TO P-19. 2462 DHL EXPRESSS (PHILIPPINES) CORP. 31.47 P-19. 2466 TO P-19. 2468 10 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 2469 TO P-19. 2473 DHL EXPRESSS (PHILIPPINES) CORP. 166.08 P-19. 2482 TO P-19. 2486 10 OF 38 3 OF9 VAT not separately indicated in the OR I P-19. 2487 DHL EXPRESSS (PHILIPPINES) CORP. 331.29 P-19. 2488 TO P-19. 2491 10 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 2492 TO P-19. 2495 DHL EXPRESSS (PHILIPPINES) CORP. 147.29 P-19. 2496 TO P-19. 2500 10 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 2501 TO P-19. 2505 DHL EXPRESSS (PHILIPPINES) CORP. 146.85 P-19. 2506 TO P-19. 2510 10 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 2511 TO P-19. 2512 DHL EXPRESSS (PHILIPPINES) CORP. 146.85 P-19. 2513 TO P-19. 2514 10 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 2515 TO P-19. 2516 DHL EXPRESSS (PHILIPPINES) CORP. 146.85 P-19. 2517 TO P-19. 2518 10 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 2519 TO P-19. 2520 DHL EXPRESSS (PHILIPPINES) CORP. 146.85 P-19. 2521 TO P-19. 2522 10 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 2523 TO P-19. 2524 DHL EXPRESSS (PHILIPPINES) CORP. 146.85 P-19. 2525 TO P-19. 2526 10 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 2527 TO P-19. 2531 DHL EXPRESSS (PHILIPPINES) CORP. 51.14 P-19. 2532 TO P-19. 2536 10 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 2537 TO P-19. 2541 DHL EXPRESSS (PHILIPPINES) CORP. 51.14 P-19. 2542 TO P-19. 2545 10 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 2546 TO P-19. 2550 DHL EXPRESSS (PHILIPPINES) CORP. 51.14 10 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 78.67 10 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 51.14 10 OF 38 3 OF9 VAT not separately indicated in the OR I DHL EXPRESSS (PHILIPPINES) CORP. 91.35 10 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 43.71 10 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 51.14 10 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 51.14 10 OF 38 3 OF9 VAT not separately indicated in the OR EINSTEE REALTY INC. 420.00 10 OF 38 3 OF9 Supported by SOA EINSTEE REALTY INC. 420.00 10 OF 38 3 OF9 Supported by SOA EINSTEE REALTY INC. 420.00 10 OF 38 3 OF9 Supported by SOA EXPRESSNET COMPUTER SYSTEMS 2,785.71 10 OF 38 3 OF9 VAT not separately indicated in the OR EZRA GENERAL SERVICES, INC. 1,472.14 10 OF 38 3 OF9 VAT not separately indicated in the OR EZRA GENERAL SERVICES, INC. 1,214.98 10 OF 38 3 OF9 VAT not separately indicated in the OR EZRA GENERAL SERVICES, INC. 1,299.45 10 OF 38 3 OF9 VAT not separately Indicated in the OR EZRA GENERAL SERVICES, INC. 11,642.54 10 OF 38 3 OF9 VAT not separately indicated in the OR EZRA GENERAL SERVICES, INC. 13,013.40 10 OF 38 3 OF9 VAT not separately indicated in the OR EZRA GENERAL SERVICES, INC. 11,209.80 10 OF 38 3 OF9 VAT not separately indicated in the OR EZRA GENERAL SERVICES, INC. 920.02 10 OF 38 3 OF9 VAT not separately indicated in the OR HEWITT ASSOCIATES, INC. 77,565.72 10 OF 38 3 OF9 VAT not separately indicated in the OR MANILA BULLETIN PUBLISHING CORP. 10,589.40 10 OF 38 3 OF9 VAT not separately indicated in the OR MANILA BULLETIN PUBLISHING CORP. 9,990.00 10 OF 38 3 OF9 VAT not separately indicated in the OR MANILA BULLETIN PUBLISHING CORP. 9,990.00 10 OF 38 3 OF9 VAT not separately indicated in the OR MERCER PHILIPPINES INC. 12,600.00 10 OF 38 3 OF9 VAT not separately indicated in the OR MJSNET EDUCATION INC. 535.71 10 OF 38 3 OF9 VAT not separately indicated in the OR N.V. CA)ALNE SURVEYING 17,520.00 10 OF 38 3 OF9 Supported by Non VAT OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,681.05 10 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 33,192.79 10 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,433.28 10 OF 38 3 OF9 VAT not separately Indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 913.96 10 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 4,186.90 10 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 3,329.45 10 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,920.75 10 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,009.90 10 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,418.48 10 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 933.81 10 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,040.15 10 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,162.71 10 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 945.30 10 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,884.06 10 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,084.09 10 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,192.78 10 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,033.34 10 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 3,100.72 10 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,697.18 10 OF 38 3 OF9 VAT not separately indicated in the OR PRIME A_'l" TECHNOLOGYSPECIALJSTS, INC. ~ � - - - 2,754.37 10 OF 38 3 OF9 VAT not separately indicated in the OR r

Registered N�me Input Reference Folder No. Box No. AuuexC of SUl!l!lier VAT Exhibit No. CfA Case No. 8657 PRIME AT TECHNOLOGY SPECIALISTS, INC. 4,441.98 P-19. 2551 TO P-19. 2555 Reasons PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,294.04 P-19. 2556 TO P-19. 2557 For Disallowance PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,328.79 P-19. 2558 TO P-19. 2559 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,000.16 P-19. 2560 TO P-19. 2561 10 OF 38 3 OF9 VAT not separately indicated in the OR ---� PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,218.01 P-19. 2562 TO P-19. 2563 10 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,174.79 P-19. 2564 TO P-19. 2565 10 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 2566 TO P-19. 2567 10 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 997.11 P-19. 2568 TO P-19. 2569 10 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,835.86 P-19. 2570 TO P-19. 2572 10 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,039.41 P-19. 2573 TO P-19. 2576 10 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 2577 TO P-19. 2581 10 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 921.82 P-19. 2582 TO P-19. 2586 10 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,168.44 10 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,698.70 P-19. 2587 10 OF 38 3 OF9 VAT not separately indicated in the OR RHODELIA S. DUERME 34,752.29 P-19. 2588 TO P-19. 2590 10 OF 38 3 OF9 VAT not separately indicated in the OR RIZADEL REALTY CORPORATION 1,236.06 P-19. 2601 TO P-19. 2602 10 OF 38 3 OF9 VAT not separately indicated in the OR ROVIAN TRANSPORT SERVICES 10,116.00 P-19. 2760 TO P-19. 2762 10 OF 38 3 OF9 VAT not separately indicated in the OR ROVIAN TRANSPORT SERVICES 210,825.48 P-19. 2780 TO P-19. 2784 10 OF 38 3 OF9 VAT not separately indicated in the OR ROVIAN TRANSPORT SERVICES 5,710.71 P-19. 2785 TO P-19. 2789 10 OF 38 3 OF9 VAT not separately indicated in the OR ROVIAN TRANSPORT SERVICES 5,485.71 P-19. 2790 TO P-19.2794 10 OF 38 3 OF9 Supported by Non-VAT OR SALT AND LIGHT VENTURES INC. 4,966.07 P-19. 2795 TO P-19. 2799 10 OF 38 3 OF9 Supported by Non-VAT OR AIRFREIGHT 2100, INC. 4,628.57 P-19. 2800 TO P-19. 2801 10 OF 38 3 OF9 Supported by Non-VAT OR AIRFREIGHT 2100, INC. P-19. 3024 TO P-19. 3026 10 OF 38 3 OF9 Supported by Non-VAT OR AIRFREIGHT 2100, INC. 717.24 P-19. 3027 TO P-19. 3031 10 OF 38 3 OF9 VAT not separately indicated in the OR AIRFREIGHT 2100, INC. 54.29 P-19. 3032 TO P-19. 3036 11 OF 38 3 OF9 VAT not separately indicated in the OR AIRFREIGHT 2100, INC. 257.14 P-19. 3037 TO P-19. 3041 11 OF 38 3 OF9 VAT not separately indicated in the OR AIRFREIGHT 2100, INC. 109.82 P-19. 3042 TO P-19. 3043 11 OF38 3 OF9 VAT not separately indicated in the OR AIRFREIGHT 2100, INC. 216.07 P-19. 3044 TO P-19. 3048 11 OF38 3 OF9 VAT not separately indicated in the OR AIRFREIGHT 2100, INC. 54.91 P-19. 3049 TO P-19. 3053 11 OF38 3 OF9 VAT not separately indicated in the OR AIRFREIGHT 2100, INC. 107.19 P-19. 3054 TO P-19. 3056 11 OF 38 3 OF9 VAT not separately indicated in the OR AIRFREIGHT 2100, INC. 178.21 P-19. 3057 TO P-19. 3060 11 OF38 3 OF9 VAT not separately indicated in the OR ALL VISUAL AND LIGHTS SYSTEMS 137.25 P-19. 3061 TO P-19. 3065 11 OF38 3 OF9 VAT not separately indicated in the OR ALL VISUAL AND LIGHTS SYSTEMS 108.50 P-19. 3073 TO P-19. 3074 11 OF38 3 OF9 VAT not separately indicated in the OR ARTWIST VENTURES 21.43 11 OF 38 3 OF9 VAT not separately indicated in the OR BELAGUA CORPORATION 996.43 P-19. 3075 11 OF38 3 OF9 VAT not separately indicated in the OR BISTRO AMERICANO GALLERIA CORPORATION 160.71 P-19. 3076 TO P-19. 3079 11 OF 38 3 OF9 Supported by Invoice instead of OR B]VY CONSULTANTS & MANAGEMENT CORP. 289,607.14 P-19. 3093 TO P-19. 3096 11 OF 38 3 OF9 VAT not separately indicated in the OR CANON MARKETING (PHILIPPINES), INC. 4,542.86 11 OF 38 3 OF9 VAT not separately indicated in the OR CANON MARKETING (PHILIPPINES), INC. 26,410.71 P-19. 3097 11 OF 38 3 OF9 VAT not separately indicated in the OR CIENTO RESTOBAR 22,718.57 P-19. 3098 TO P-19. 3100 11 OF 38 3 OF9 VAT not separately indicated in the OR CUE STICKS FOOD AND DRINKS, INC. 2,035.39 P-19. 3113 TO P-19. 3115 11 OF 38 3 OF9 VAT not separately indicated in the OR CULINARY TREASURE FOOD SERVICES, INC. 152.71 P-19. 3116 TO P-19. 3118 11 OF 38 3 OF9 VAT not separately indicated in the OR DAIICHI PROPERTIES AND DEVELOPMENT, INC. 4,285.71 P-19. 3119 TO P-19. 3123 11 OF38 3 OF9 VAT not separately indicated in the OR DAIICHI PROPERTIES AND DEVELOPMENT, INC. 6,170.57 P-19. 3129 TO P-19. 3132 11 OF 38 3 OF9 VAT not separately indicated in the OR DAIICHI PROPERTIES AND DEVELOPMENT, INC. 1,323.21 P-19. 3133 TO P-19. 3135 11 OF38 3 OF9 VAT not separately indicated in the OR DAIICHI PROPERTIES AND DEVELOPMENT, INC. 1,200.00 11 OF 38 3 OF9 Supported by SOA DATAONE ASIA (PHILIPPINES),INC 23,930.43 P-19. 3142 11 OF 38 3 OF9 Supported by SOA DHL EXPRESSS (PHILIPPINES) CORP. 1,680.00 P-19. 3143 11 OF 38 3 OF9 Supported by SOA DHL EXPRESSS (PHILIPPINES) CORP. 6,661.64 P-19. 3144 11 OF 38 3 OF9 Supported by SOA DHL EXPRESSS (PHILIPPINES) CORP. 7,217.07 P-19. 3145 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 64.09 P-19. 3154 TO P-19. 3155 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 916.33 P-19. 3161 TO P-19. 3164 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 136.63 P-19. 3165 TO P-19. 3167 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 32.49 P-19. 3168 TO P-19. 3172 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 32.49 P-19. 3173 TO P-19. 3175 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 52.96 P-19. 3176 TO P-19. 3178 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 169.11 P-19. 3179 TO P-19. 3181 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 149.53 P-19. 3182 TO P-19. 3184 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 32.49 P-19. 3185 TO P-19. 3187 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 268.36 P-19. 3188 TO P-19. 3190 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 123.72 P-19. 3191 TO P-19. 3194 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 52.96 P-19. 3195 TO P-19. 3198 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 32.49 P-19. 3199 TO P-19. 3201 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 32.49 P-19. 3202 TO P-19. 3204 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 52.96 P-19. 3205 TO P-19. 3207 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 52.96 P-19. 3208 TO P-19. 3210 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 98.80 P-19. 3211 TO P-19. 3213 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 45.39 P-19. 3214 TO P-19. 3216 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 50.29 P-19. 3217 TO P-19. 3219 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 341.79 P-19. 3220 TO P-19. 3223 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 68.98 P-19. 3224 TO P-19. 3226 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 165.55 P-19. 3227 TO P-19. 3229 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 52.96 P-19. 3230 TO P-19. 3233 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 32.49 P-19. 3234 TO P-19. 3236 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 32.49 P-19. 3237 TO P-19. 3239 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 52.96 P-19. 3240 TO P-19. 3242 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 45.39 P-19. 3243 TO P-19. 3245 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 45.39 P-19. 3246 TO P-19. 3248 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 45.39 P-19. 3249 TO P-19. 3251 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 68.98 P-19. 3252 TO P-19. 3254 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 32.49 P-19. 3255 TO P-19. 3257 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 52.96 P-19. 3258 TO P-19. 3260 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 32.49 P-19. 3261 TO P-19. 3263 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 38.27 P-19. 3264 TO P-19. 3266 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 45.39 P-19. 3267 TO P-19. 3269 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 32.59 P-19. 3270 TO P-19. 3272 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 32.59 P-19. 3273 TO P-19. 3276 11 OF38 3 OF9 VAT not separately indicated in the OR 152.23 P-19. 3277 TO P-19. 3279 11 OF38 3 OF9 VAT not separately indicated in the OR 45.09 P-19. 3280 TO P-19. 3282 11 OF38 3 OF9 VAT not separately indicated in the OR 45.54 P-19. 3283 TO P-19. 3285 11 OF 38 3 OF9 VAT not separately indicated intlleOR P-19. 3286 TO P-19. 3288 (

Registered Name Input Reference Folder No. Box No. AuuexC of Sul!Riier VAT Exhibit No. CfA Case No. 8657 DHL EXPRESSS (PHILIPPINES) CORP. 53.12 Reasons DHL EXPRESSS (PHILIPPINES) CORP. 94.64 For Disallowance DHL EXPRESSS (PHILIPPINES) CORP. 32.59 DHL EXPRESSS (PHILIPPINES) CORP. 53.12 P-19. 3289 TO P-19. 3291 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 45.54 P-19. 3292 TO P-19. 3294 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 279.02 P-19. 3295 TO P-19. 3297 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 182.59 P-19. 3298 TO P-19. 3300 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 45.54 P-19. 3301 TO P-19. 3303 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 152.23 P-19. 3304 TO P-19. 3306 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 32.59 P-19. 3307 TO P-19. 3310 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 172.32 P-19. 3311 TO P-19. 3313 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 172.32 P-19. 3314 TO P-19. 3316 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 172.32 P-19. 3317 TO P-19. 3319 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 152.23 P-19. 3320 TO P-19. 3322 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 172.32 P-19. 3323 TO P-19. 3325 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 152.23 P-19. 3326 TO P-19. 3328 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 32.59 P-19. 3329 TO P-19. 3331 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 32.59 P-19. 3332 TO P-19. 3334 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 32.59 P-19. 3335 TO P-19. 3337 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 32.59 P-19. 3338 TO P-19. 3340 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 53.12 P-19. 3341 TO P-19. 3343 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 32.59 P-19. 3344 TO P-19. 3346 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 53.12 P-19. 3347 TO P-19. 3349 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 45.54 P-19. 3350 TO P-19. 3352 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 45.54 P-19. 3353 TO P-19. 3355 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 45.09 P-19. 3356 TO P-19. 3358 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 32.59 P-19. 3359 TO P-19. 3361 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 32.59 P-19. 3362 TO P-19. 3364 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 53.12 P-19. 3365 TO P-19. 3367 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 53.12 P-19. 3368 TO P-19. 3370 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 53.12 P-19. 3371 TO P-19. 3373 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 58.93 P-19. 3374 TO P-19. 3376 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 58.93 P-19. 3377 TO P-19. 3379 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 213.39 P-19. 3380 TO P-19. 3382 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 335.27 P-19. 3383 TO P-19. 3385 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 424.11 P-19. 3386 TO P-19. 3388 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 44.20 P-19. 3389 TO P-19. 3392 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 304.91 P-19. 3393 TO P-19. 3396 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 52.23 P-19. 3397 TO P-19. 3400 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 52.23 P-19. 3401 TO P-19. 3404 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 52.23 P-19. 3405 TO P-19. 3408 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 150.89 P-19. 3409 TO P-19. 3411 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 625.89 P-19. 3412 TO P-19. 3414 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 32.59 P-19. 3415 TO P-19. 3417 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 52.23 P-19. 3418 TO P-19. 3420 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 58.48 P-19. 3421 TO P-19. 3424 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 32.59 P-19. 3425 TO P-19. 3427 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 32.59 P-19. 3428 TO P-19. 3430 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 925.45 P-19. 3431 TO P-19. 3433 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 91.96 P-19. 3434 TO P-19. 3436 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 170.54 P-19. 3437 TO P-19. 3439 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 150.89 P-19. 3440 TO P-19. 3442 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 150.89 P-19. 3443 TO P-19. 3445 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 170.54 P-19. 3446 TO P-19. 3448 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 45.09 P-19. 3449 TO P-19. 3451 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 294.64 P-19. 3452 TO P-19. 3454 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 32.59 P-19. 3455 TO P-19. 3457 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 32.59 P-19. 3458 TO P-19. 3460 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 705.80 P-19. 3461 TO P-19. 3464 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 45.54 P-19. 3465 TO P-19. 3467 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 32.59 P-19. 3468 TO P-19. 3470 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 63.84 P-19. 3471 TO P-19. 3474 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 35.27 P-19. 3475 TO P-19. 3477 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 45.09 P-19. 3478 TO P-19. 3480 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 108.50 P-19. 3481 TO P-19. 3483 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 146.84 P-19. 3484 TO P-19. 3486 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 180.39 P-19. 3487 TO P-19. 3489 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 241.39 P-19. 3490 TO P-19. 3492 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 147.28 P-19. 3493 TO P-19. 3495 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 41.83 P-19. 3496 TO P-19. 3498 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 89.32 P-19. 3499 TO P-19. 3501 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 50.98 P-19. 3502 TO P-19. 3504 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 43.57 P-19. 3505 TO P-19. 3507 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 44.44 P-19. 3508 TO P-19. 3511 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 44.44 P-19. 3512 TO P-19. 3514 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 50.98 P-19. 3515 TO P-19. 3517 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 78.87 P-19. 3518 TO P-19. 3520 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 43.57 P-19. 3521 TO P-19. 3523 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 684.10 P-19. 3524 TO P-19. 3526 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 43.57 P-19. 3527 TO P-19. 3530 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 50.98 P-19. 3531 TO P-19. 3533 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 147.28 P-19. 3534 TO P-19. 3537 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 147.28 P-19. 3538 TO P-19. 3540 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 147.28 P-19. 3541 TO P-19. 3543 11 OF38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 34.42 P-19. 3544 TO P-19. 3546 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 126.80 P-19. 3547 TO P-19. 3549 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 44.01 P-19. 3550 TO P-19. 3552 11 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 3553 TO P-19. 3555 11 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 3556 TO P-19. 3559 11 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 3560 TO ~562 _ _ 1] OF38 3 OF9 r VAT not separately indicated in the OR

Registered Name Input Reference Folder No. Box No. AtmexC of Sui!I!Iier VAT Exhibit No. CTA Case No. 8657 31.81 P-19. 3563 TO P-19. 3565 Reasons 31.81 P-19. 3566 TO P-19. 3568 For Disallowance 34.42 P-19. 3569 TO P-19. 3571 DHL EXPRESSS (PHILIPPINES) CORP. 37.47 P-19. 3572 TO P-19. 3574 11 OF 38 3 OF9 VAT not separately indicated in the OR 39.65 P-19. 3575 TO P-19. 3577 DHL EXPRESSS (PHILIPPINES) CORP. 31.81 P-19. 3578 TO P-19. 3580 11 OF 38 3 OF9 VAT not separately indicated in the OR 31.81 P-19. 3581 TO P-19. 3583 DHL EXPRESSS (PHILIPPINES) CORP. 34.42 P-19. 3584 TO P-19. 3586 11 OF38 3 OF9 VAT not separately indicated in the OR 44.01 P-19. 3587 TO P-19. 3589 DHL EXPRESSS (PHILIPPINES) CORP. 99.78 P-19. 3590 TO P-19. 3593 11 OF 38 3 OF9 VAT not separately indicated in the OR 275.82 P-19. 3594 TO P-19. 3597 DHL EXPRESSS (PHILIPPINES) CORP. 166.45 P-19. 3598 TO P-19. 3600 11 OF 38 3 OF9 VAT not separately indicated in the OR 166.45 P-19. 3601 TO P-19. 3603 DHL EXPRESSS (PHILIPPINES) CORP. 166.45 P-19. 3604 TO P-19. 3606 11 OF38 3 OF9 VAT not separately indicated in the OR 166.45 P-19. 3607 TO P-19. 3609 DHL EXPRESSS (PHILIPPINES) CORP. 1,035.29 P-19. 3610 TO P-19. 3612 11 OF 38 3 OF9 VAT not separately indicated in the OR 293.25 P-19. 3613 TO P-19. 3616 DHL EXPRESSS (PHILIPPINES) CORP. 145.53 P-19. 3617 TO P-19. 3619 11 OF 38 3 OF9 VAT not separately indicated in the OR 44.01 P-19. 3620 TO P-19. 3622 DHL EXPRESSS (PHILIPPINES) CORP. 44.44 P-19. 3623 TO P-19. 3625 11 OF38 3 OF9 VAT not separately indicated in the OR 153.81 P-19. 3626 TO P-19. 3629 DHL EXPRESSS (PHILIPPINES) CORP. 190.41 P-19. 3630 TO P-19. 3633 11 OF38 3 OF9 VAT not separately indicated in the OR 279.30 P-19. 3634 TO P-19. 3637 DHL EXPRESSS (PHILIPPINES) CORP. 911.55 P-19. 3638 TO P-19. 3640 11 OF 38 3 OF9 VAT not separately indicated in the OR 373.42 P-19. 3641 TO P-19. 3644 DHL EXPRESSS (PHILIPPINES) CORP. 44.01 P-19. 3645 TO P-19. 3647 11 OF38 3 OF9 VAT not separately indicated in the OR 51.85 P-19. 3648 TO P-19. 3650 DHL EXPRESSS (PHILIPPINES) CORP. 31.81 P-19. 3651 TO P-19. 3653 11 OF 38 3 OF9 VAT not separately indicated in the OR 31.81 P-19. 3654 TO P-19. 3656 DHL EXPRESSS (PHILIPPINES) CORP. 31.81 P-19. 3657 TO P-19. 3659 11 OF 38 3 OF9 VAT not separately indicated in the OR 31.81 P-19. 3660 TO P-19. 3662 DHL EXPRESSS (PHILIPPINES) CORP. 31.81 P-19. 3663 TO P-19. 3665 11 OF 38 3 OF9 VAT not separately indicated in the OR 31.81 P-19. 3666 TO P-19. 3668 DHL EXPRESSS (PHILIPPINES) CORP. 346.84 P-19. 3669 TO P-19. 3672 11 OF 38 3 OF9 VAT not separately indicated in the OR 148.58 P-19. 3673 TO P-19. 3675 DHL EXPRESSS (PHILIPPINES) CORP. 168.19 P-19. 3676 TO P-19. 3678 11 OF 38 3 OF9 VAT not separately indicated in the OR 148.58 P-19. 3679 TO P-19. 3681 DHL EXPRESSS (PHILIPPINES) CORP. 148.15 P-19. 3682 TO P-19. 3684 11 OF 38 3 OF9 VAT not separately indicated in the OR 31.81 P-19. 3685 TO P-19. 3687 DHL EXPRESSS (PHILIPPINES) CORP. 75.38 P-19. 3688 TO P-19. 3690 11 OF 38 3 OF9 VAT not separately indicated in the OR 62.75 P-19. 3691 TO P-19. 3693 DHL EXPRESSS (PHILIPPINES) CORP. 37.47 P-19. 3694 TO P-19. 3696 11 OF38 3 OF9 VAT not separately indicated in the OR I 71.90 P-19. 3697 TO P-19. 3699 DHL EXPRESSS (PHILIPPINES) CORP. 37.47 P-19. 3700 TO P-19. 3702 11 OF 38 3 OF9 VAT not separately indicated in the OR 31.81 P-19. 3703 TO P-19. 3705 DHL EXPRESSS (PHILIPPINES) CORP. 51.85 P-19. 3706 TO P-19. 3708 11 OF 38 3 OF9 VAT not separately indicated in the OR 43.57 P-19. 3709 TO P-19. 3711 DHL EXPRESSS (PHILIPPINES) CORP. 75.38 P-19. 3712 TO P-19. 3714 11 OF38 3 OF9 VAT not separately indicated in the OR 55.77 P-19. 3715 TO P-19. 3717 DHL EXPRESSS (PHILIPPINES) CORP. 51.85 P-19. 3718 TO P-19. 3720 11 OF 38 3 OF9 VAT not separately indicated in the OR 75.38 P-19. 3721 TO P-19. 3723 DHL EXPRESSS (PHILIPPINES) CORP. 92.37 P-19. 3724 TO P-19. 3726 11 OF 38 3 OF9 VAT not separately indicated in the OR 311.55 P-19. 3727 TO P-19. 3730 DHL EXPRESSS (PHILIPPINES) CORP. 91.07 P-19. 3731 TO P-19. 3735 11 OF 38 3 OF9 VAT not separately indicated in the OR 44.44 P-19. 3736 TO P-19. 3738 DHL EXPRESSS (PHILIPPINES) CORP. 51.85 P-19. 3739 TO P-19. 3742 11 OF 38 3 OF9 VAT not separately indicated in the OR 148.58 P-19. 3743 TO P-19. 3745 DHL EXPRESSS (PHILIPPINES) CORP. 31.81 P-19. 3746 TO P-19. 3748 11 OF 38 3 OF9 VAT not separately indicated in the OR 450.00 P-19. 3749 TO P-19. 3751 DHL EXPRESSS (PHILIPPINES) CORP. 14,018.40 P-19. 3752 TO P-19. 3753 11 OF 38 3 OF9 VAT not separately indicated in the OR 12,600.00 P-19. 3754 TO P-19. 3755 DHL EXPRESSS (PHILIPPINES) CORP. 864.00 P-19. 3756 TO P-19. 3757 11 OF38 3 OF9 VAT not separately indicated in the OR 2,160.00 P-19. 3758 TO P-19. 3759 DHL EXPRESSS (PHILIPPINES) CORP. 432.00 P-19. 3760 TO P-19. 3764 11 OF 38 3 OF9 VAT not separately indicated in the OR 842.40 P-19. 3765 TO P-19. 3767 DHL EXPRESSS (PHILIPPINES) CORP. 4,104.00 P-19. 3768 TO P-19. 3769 11 OF38 3 OF9 VAT not separately indicated in the OR 540.00 P-19. 3770 TO P-19. 3771 DHL EXPRESSS (PHILIPPINES) CORP. 17,160.00 11 OF 38 3 OF9 VAT not separately indicated in the OR 1,056.00 P-19. 3772 DHL EXPRESSS (PHILIPPINES) CORP. 4,200.00 P-19. 3773 11 OF38 3 OF9 VAT not separately indicated in the OR 2,100.00 P-19. 3774 DHL EXPRESSS (PHILIPPINES) CORP. 420.00 P-19. 3775 11 OF 38 3 OF9 VAT not separately indicated in the OR 420.00 P-19. 3778 DHL EXPRESSS (PHILIPPINES) CORP. 420.00 P-19. 3779 11 OF38 3 OF9 VAT not separately indicated in the OR 964.29 P-19. 3780 DHL EXPRESSS (PHILIPPINES) CORP. 2,416.07 P-19. 3781 TO P-19. 3782 11 OF 38 3 OF9 VAT not separately indicated in the OR 2,416.07 P-19. 3783 TO P-19. 3785 DHL EXPRESSS (PHILIPPINES) CORP. 3,960.00 P-19. 3786 11 OF 38 3 OF9 VAT not separately indicated in the OR 1,320.00 P-19. 3792 TO P-19. 3795 DHL EXPRESSS (PHILIPPINES) CORP. 7,660.71 P-19. 3796 11 OF 38 3 OF9 VAT not separately indicated in the OR 267.86 P-19. 3822 TO P-19. 3826 DHL EXPRESSS (PHILIPPINES) CORP. 268,560.00 P-19. 3887 TO P-19. 3890 11 OF38 3 OF9 VAT not separately indicated in the OR 2,071.84 P-19. 3891 TO P-19. 3894 DHL EXPRESSS (PHILIPPINES) CORP. 1,616.50 P-19. 3895 TO P-19. 3898 11 OF 38 3 OF9 VAT not separately Indicated in the OR 330.42 P-19. 3899 TO P-19. 3902 DHL EXPRESSS (PHILIPPINES) CORP. 1,280.58 P-19. 3903 TO P-19. 3904 11 OF38 3 OF9 VAT not separately indicated in the OR 36,918.63 P-19. 3905 TO P-19. 3908 DHL EXPRESSS (PHILIPPINES) CORP. P-19. 3920 TO P-19. 3921 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. II OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. II OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. II OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 11 OF 38 3 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 11 OF 38 3 OF9 VAT not separately indicated in the OR DIGITALKEY PRINT AND TRADE 11 OF 38 3 OF9 VAT not separately indicated in the OR DIGITALKEY PRINT AND TRADE 11 OF 38 3 OF9 VAT not separately indicated in the OR DIGITALKEY PRINT AND TRADE 11 OF 38 3 OF9 VAT not separately indicated in the OR DIGITALKEY PRINT AND TRADE 11 OF 38 3 OF9 VAT not separately indicated in the OR DIGITALKEY PRINT AND TRADE 11 OF 38 3 OF9 VAT not separately indicated in the OR DIGITALKEY PRINT AND TRADE 11 OF 38 3 OF9 VAT not separately indicated in the OR DIGITALKEY PRINT AND TRADE 11 OF 38 3 OF9 VAT not separately indicated in the OR DIGITALKEY PRINT AND TRADE 11 OF 38 3 OF9 VAT not separately indicated in the OR DIGITALKEY PRINT AND TRADE 11 OF 38 3 OF9 VAT not separately indicated in the OR DIGITALKEY PRINT AND TRADE 11 OF 38 3 OF9 Supported by Invoice instead of OR DIGITALKEY PRINT AND TRADE 11 OF 38 3 OF9 Supported by Invoice instead of OR DIGITALKEY PRINT AND TRADE 11 OF 38 3 OF9 Supported by Invoice instead of OR DIGITALKEY PRINT AND TRADE 11 OF 38 3 OF9 Supported by Invoice instead of OR EINSTEE REALTY INC. II OF 38 3 OF9 Supported by SOA EINSTEE REALTY INC. 11 OF 38 3 OF9 Supported by SOA EINSTEE REALTY INC. 11 OF38 3 OF9 Supported by SOA EXPRESSNET COMPUTER SYSTEMS 11 OF 38 3 OF9 Supported by Invoice instead of OR EXPRESSNET COMPUTER SYSTEMS 11 OF 38 3 OF9 Supported by Invoice instead of OR EXPRESSNET COMPUTER SYSTEMS 11 OF 38 3 OF9 Supported by Invoice instead of OR GUTHRIE-JENSEN CONSULTANTS, INC. 11 OF 38 3 OF9 VAT not separately indicated in the OR GUTHRIE-JENSEN CONSULTANTS, INC. 11 OF38 3 OF9 Supported by billing statement IL PIRATA RISTORANTE AND PIZZERIA II OF 38 3 OF9 VAT not separately indicated in the OR ISPUTING ENTERPRISE 11 OF 38 3 OF9 VAT not separately indicated in the OR ISPUTING ENTERPRISE 11 OF 38 3 OF9 VAT not separately indicated in the OR JAMILA & COMPANY SECURITY SERVICES, INC. 11 OF38 3 OF9 VAT not separately indicated in the OR JAMILA & COMPANY SECURITY SERVICES, INC. 11 OF 38 3 OF9 VAT not separately indicated in the OR JAMILA & COMPANY SECURITY SERVICES, INC. II OF 38 3 OF9 VAT not separately indicated in the OR JAMILA & COMPANY SECURITY SERVICES, INC. 11 OF 38 3 OF9 VAT not separately indicated in the OR JIMLUZ COSMETIC STORE I 11 OF 38 3 OF9 VAT not separately indicated in the OR rl

Registered Name Input Reference Folder No. Box No. AtmexC ofSURJ;!lier VAT Exhibil No. CTA Case No. 8657 LANE ARCHNE TECHNOLOGIES CORP 1,614.48 P-19. 3925 TO P-19. 3929 Reasons LANE ARCHNE TECHNOLOGIES CORP 388.08 P-19. 3930 TO P-19. 3934 For Disallowance MAXIMUM SOLUTION CORPORATION P-19. 3950 TO P-19. 3954 MAXIMUM SOLUTION CORPORATION 16,567.67 P-19. 3955 TO P-19. 3959 11 OF 38 3 OF9 VAT not separately indicated in the OR MAXIMUM SOLUTION CORPORATION 12,777.26 P-19. 3960 TO P-19. 3964 MERCER PHILIPPINES INC. 11,882.58 P-19. 4014 TO P-19. 4015 11 OF 38 3 OF9 VAT not separately indicated in the OR MERIDIAN ASSURANCE 4,800.00 P-19. 4016 TO P-19. 4020 MERIDIAN ASSURANCE P-19. 4021 TO P-19. 4024 11 OF 38 3 OF9 VAT not separately indicated in the OR MERIDIAN ASSURANCE 317.40 P-19. 4025 TO P-19. 4028 MERIDIAN ASSURANCE 900.00 P-19. 4029 TO P-19. 4032 11 OF 38 3 OF9 VAT not separately indicated in the OR METRO PARKING MANAGEMENT (PHILS.) INC. 360.00 P-19. 4048 TO P-19. 4052 METRO PHI 7 CORPORATION 552.00 P-19. 4053 TO P-19. 4056 11 OF 38 3 OF9 VAT not separately indicated in the OR MRS. MYRNA PYUN 7,367.14 P-19. 4057 TO P-19. 4061 MRS. MYRNA PYUN 17,262.86 P-19. 4062 TO P-19. 4063 12 OF 38 3 OF9 VAT not separately indicated in the OR MRS. MYRNA PYUN 1,428.00 P-19. 4064 TO P-19. 4065 MRS. MYRNA PYUN 1,344.00 P-19. 4066 TO P-19. 4068 12 OF 38 3 OF9 VAT not separately indicated in the OR MRS. MYRNA PYUN 1,%2.60 P-19. 4069 TO P-19. 4073 MRS. MYRNA PYUN 2,394.00 P-19. 4074 TO P-19. 4078 12 OF38 3 OF9 VAT not separately indicated in the OR MRS. MYRNA PYUN 714.00 P-19. 4079 TO P-19. 4080 MRS. MYRNA PYUN 1,794.60 P-19. 4081 TO P-19. 4085 12 OF 38 3 OF9 VAT not separately indicated in the OR MUGEN BAR AND RESTAURANT, INC. 630.00 P-19. 4086 TO P-19. 4087 NEVILLE-CLARKE PHILIPPINES INC 1,512.00 P-19. 4092 TO P-19. 4093 12 OF 38 3 OF9 VAT not separately indicated in the OR PLATINUM 168 INC. 6,529.92 P-19. 4099 TO P-19. 4101 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,800.00 P-19. 4102 TO P-19. 4106 12 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,500.00 P-19. 4107 TO P-19. 4111 PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,327.59 P-19. 4112 TO P-19. 4115 12 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 3,551.54 P-19. 4116 TO P-19. 4118 PRIME AT TECHNOLOGY SPECIALISTS, INC. 119.41 P-19. 4119 TO P-19. 4120 12 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,073.19 P-19. 4121 TO P-19. 4122 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,266.98 P-19. 4123 TO P-19. 4124 12 OF38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. %1.93 P-19. 4125 TO P-19. 4126 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,238.59 P-19. 4127 TO P-19. 4128 12 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,264.94 P-19. 4129 TO P-19. 4130 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,141.50 P-19. 4131 TO P-19. 4132 12 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,325.39 P-19. 4133 TO P-19. 4137 PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,786.12 P-19. 4138 TO P-19. 4142 12 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,473.03 P-19. 4143 TO P-19. 4147 PRIME AT TECHNOLOGY SPECIALISTS, INC. 3,167.65 P-19. 4148 TO P-19. 4151 12 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 3,075.31 P-19. 4152 TO P-19. 4156 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,071.07 P-19. 4157 TO P-19. 4161 12 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,839.44 P-19. 4162 TO P-19. 4164 PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,628.08 P-19. 4165 TO P-19. 4169 12 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,232.55 P-19. 4170 TO P-19. 4174 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,450.61 P-19. 4175 TO P-19. 4179 12 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,956.23 P-19. 4180 TO P-19. 4181 PRIME AT TECHNOLOGY SPECIALISTS, INC. 4,020.81 P-19. 4182 TO P-19. 4183 12 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,262.16 P-19. 4184 TO P-19. 4185 PRIME AT TECHNOLOGY SPECIALISTS, INC. 701.57 P-19. 4186 TO P-19. 4187 12 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,031.59 P-19. 4188 TO P-19. 4189 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,051.72 P-19. 4190 TO P-19. 4191 12 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 759.22 P-19. 4192 TO P-19. 4193 PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,035.44 P-19. 4194 TO P-19. 4195 12 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 925.83 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,361.62 P-19. 4196 12 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 31,658.48 P-19. 4197 TO P-19. 4201 PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,353.47 P-19. 4202 TO P-19. 4205 12 OF 38 3 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,207.58 P-19. 4206 TO P-19. 4209 PRIME AT TECHNOLOGY SPECIALISTS, INC. 875.78 P-19. 4210 TO P-19. 4212 12 OF38 3 OF9 VAT not separately indicated in the OR RENTOKIL INITIAL PHILIPPINES, INC. 1,236.06 P-19. 4213 TO P-19. 4216 RENTOKIL INITIAL PHILIPPINES, INC. 1,311.55 P-19. 4226 TO P-19. 4229 12 OF 38 3 OF9 VAT not separately indicated in the OR RENTOKIL INITIAL PHILIPPINES, INC. 400.00 P-19. 4230 TO P-19. 4231 RENTOKIL INITIAL PHILIPPINES, INC. 240.00 P-19. 4232 TO P-19. 4233 12 OF 38 3 OF9 VAT notsepardtely indicated in the OR SAN MIGUEL PROPERTIES,INC. 400.00 P-19. 4234 TO P-19. 4235 SAN MIGUEL PROPERTIES, INC. 400.00 12 OF 38 3 OF9 VAT not separately indicated in the OR SAN MIGUEL PROPERTIES,INC. 46,398.00 P-19. 4407 SEAFOOD VENTURES CORPORATION 96,759.84 P-19. 4410 12 OF 38 3 OF9 VAT not separately indicated in the OR SEAFOOD VENTURES CORPORATION 96,759.84 P-19. 4415 SEAFOOD VENTURES CORPORATION 185.36 P-19. 4422 12 OF 38 3 OF9 VAT not separately indicated in the OR SEAFOOD VENTURES CORPORATION 149.36 P-19. 4423 SEAFOOD VENTURES CORPORATION 173.36 P-19. 4424 12 OF 38 3 OF9 VAT not separately indicated in the OR SEAFOOD VENTURES CORPORATION 173.36 P-19. 4425 SEAFOOD VENTURES CORPORATION 173.36 P-19. 4426 12 OF 38 3 OF9 VAT not separately indicated in the OR SEAGULL GLASS WORKS, INC. 161.36 P-19. 4427 SEAGULL GLASS WORKS, INC. 161.36 P-19. 4428 12 OF 38 3 OF9 VAT not separately indicated in the OR SYSTEMS DIMENSIONS TECHNOLOGIES CORP. 166.86 P-19. 4429 TO P-19. 4431 THE PENINSULA MANILA 2,651.79 P-19. 4432 12 OF 38 3 OF9 VAT not separately indicated in the OR THE PENINSULA MANILA 9,977.14 P-19. 4433 TO P-19. 4437 WELLTECH SERVICE CORPORATION 587.28 P-19. 4438 TO P-19. 4441 12 OF 38 3 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 2,041.52 P-19. 4442 TO P-19. 4445 ACE MILLENNIUM GRAPHIC PRINTER 675.01 P-19. 4446 TO P-19. 4449 12 OF 38 3 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 144.00 P-19. 4453 ACE MILLENNIUM GRAPHIC PRINTER 96.00 P-19. 4454 TO P-19. 4456 12 OF 38 3 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 96.00 P-19. 4457 TO P-19. 4458 ACE MILLENNIUM GRAPHIC PRINTER 96.00 P-19. 4459 TO P-19. 4460 12 OF 38 3 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 96.00 P-19. 4461 TO P-19. 4462 ACE MILLENNIUM GRAPHIC PRINTER 48.00 P-19. 4463 TO P-19. 4464 12 OF 38 3 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 48.00 P-19. 4465 TO P-19. 4466 48.00 P-19. 4467 12 OF 38 3 OF9 VAT not separately indicated in the OR 96.00 P-19. 4468 TO P-19. 4469 12 OF 38 3 OF9 VAT not separately indicated in the OR 12 OF 38 3 OF9 VAT not separately indicated in the OR 12 OF 38 3 OF9 VAT not separately indicated in the OR 12 OF 38 3 OF9 VAT not separately indicated in the OR 12 OF 38 3 OF9 VAT not separately indicated in the OR 12 OF 38 3 OF9 VAT not separately indicated in the OR 12 OF 38 3 OF9 VAT not separately indicated in the OR 12 OF 38 3 OF9 VAT not separately indicated in the OR 12 OF 38 3 OF9 VAT not separately indicated in the OR 12 OF 38 3 OF9 VAT not separately indicated in the OR 12 OF38 3 OF9 VAT not separately indicated in the OR 12 OF 38 3 OF9 VAT not separately indicated in the OR 12 OF 38 3 OF9 VAT not separately indicated in the OR 12 OF 38 3 OF9 VAT not separately indicated in the OR 12 OF 38 3 OF9 VAT not separately indicated in the OR 12 OF 38 3 OF9 VAT not separately indicated in the OR 12 OF 38 3 OF9 VAT not separately indicated in the OR 12 OF 38 3 OF9 VAT not separately indicated in the OR 12 OF 38 3 OF9 VAT not separately indicated in the OR 12 OF 38 3 OF9 Supported by SOA 12 OF 38 3 OF9 Supported by SOA 12 OF 38 3 OF9 Supported by SOA 12 OF 38 3 OF9 Supported by Invoice instead of OR 12 OF 38 3 OF9 Supported by Invoice instead of OR 12 OF 38 3 OF9 Supported by Invoice instead of OR 12 OF 38 3 OF9 Supported by Invoice instead of OR 12 OF 38 3 OF9 Supported by Invoice instead of OR 12 OF 38 3 OF9 Supported by Invoice instead of OR 12 OF 38 3 OF9 Supported by Invoice instead of OR 12 OF 38 3 OF9 VAT not separately indicated in the OR 12 OF 38 3 OF9 Supported by Invoice instead of OR 12 OF 38 3 OF9 VAT not separately indicated in the OR 12 OF 38 3 OF9 VAT not separately indicated in the OR 12 OF 38 3 OF9 VAT not separately indicated in the OR 12 OF 38 3 OF9 VAT not separately indicated in the OR 12 OF 38 3 OF9 Supported by Invoice instead of OR 12 OF 38 3 OF9 VAT not separately indicated in the OR 12 OF 38 3 OF9 VAT not separately indicated in the OR 12 OF 38 3 OF9 VAT not separately indicated in the OR 12 OF 38 3 OF9 VAT not separately indicated in the OR 12 OF 38 3 OF9 VAT not separately indicated in the OR 12 OF 38 3 OF9 VAT not separately indicated in the OR 12 OF 38 3 OF9 VAT not separately indicated in the OR I 12 OF 38 3 OF9 VAT not separately indicated in the 0~ I (

Registered Name Input Reference Folder No. Box No. AuuexC of 5Uj1j1lier VAT Exhibit No. CfA Case No. 8657 ACE MILLENNIUM GRAPHIC PRINTER 96.00 P-19. 4470 Reasons ACE MILLENNIUM GRAPHIC PRINTER 48.00 P-19. 4471 TO P-19. 4472 For Disallowance ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 4644 TO P-19. 4647 ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 4648 TO P-19. 4650 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 4651 TO P-19. 4653 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 4654 TO P-19. 4658 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 4659 TO P-19. 4661 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 4662 TO P-19. 4664 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 4665 TO P-19. 4667 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 4668 TO P-19. 4670 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 300.00 P-19. 4671 TO P-19. 4675 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 4676 TO P-19. 4678 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 4679 TO P-19. 4681 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 4682 TO P-19. 4684 12 OF38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 4685 TO P-19. 4687 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 4688 TO P-19. 4690 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 4691 TO P-19. 4693 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 4694 TO P-19. 4696 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 330.00 P-19. 4697 TO P-19. 4699 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 4700 TO P-19. 4702 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 4703 TO P-19. 4705 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 4706 TO P-19. 4708 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 330.00 P-19. 4709 TO P-19. 4711 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 4712 TO P-19. 4714 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 4715 TO P-19. 4716 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 4717 TO P-19. 4719 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 4720 TO P-19. 4722 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 48.00 P-19. 4723 TO P-19. 4727 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 4728 TO P-19. 4730 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 4731 TO P-19. 4733 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 4734 TO P-19. 4736 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 4737 TO P-19. 4739 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 330.00 P-19. 4740 TO P-19. 4741 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 4742 TO P-19. 4743 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 4744 TO P-19. 4746 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 330.00 P-19. 4747 TO P-19. 4749 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 660.00 P-19. 4750 TO P-19. 4754 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 330.00 P-19. 4755 TO P-19. 4756 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 330.00 P-19. 4757 TO P-19. 4758 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 4759 TO P-19. 4760 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 4761 TO P-19. 4762 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 4763 TO P-19. 4764 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 4765 TO P-19. 4766 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 330.00 P-19. 4767 TO P-19. 4768 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 4769 TO P-19. 4770 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 1,320.00 P-19. 4771 TO P-19. 4772 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 4773 TO P-19. 4775 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 4776 TO P-19.4m 12 OF 38 3 OF9 VAT not separately indiCated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 4778 TO P-19. 4779 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 60.00 P-19. 4780 TO P-19. 4781 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 4782 TO P-19. 4783 12 OF 38 3 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 4784 TO P-19. 4785 12 OF 38 3 OF9 VAT not separately indicated in the OR AIRFREIGHT 2100, INC. 21.43 P-19. 4786 TO P-19. 4790 12 OF 38 3 OF9 VAT not separately indicated in the OR ALL VISUAL AND LIGHTS SYSTEMS 696.43 12 OF 38 3 OF9 VAT not separately indicated in the OR ARTWIST VENTURES 1,692.86 P-19. 4791 12 OF 38 3 OF9 VAT not separately indicated in the OR ARTWIST VENTURES 3,385.71 P-19. 4792 TO P-19. 4795 12 OF 38 3 OF9 VAT not separately indicated in the OR ARTWIST VENTURES 3,360.00 P-19. 4796 TO P-19. 4798 12 OF 38 3 OF9 Without Supporting Document ASIA COMPETENCE SEARCH SERVICES 18,720.00 P-19. 4799 TO P-19. 4801 12 OF 38 3 OF9 VAT not separately indicated in the OR BABY NATHAN'S KITCHEN CORP. 2,217.86 P-19. 4802 TO P-19. 4803 12 OF 38 3 OF9 VAT not separately indicated in the OR BAF ENGINEERING SERVICES 1,200.00 P-19. 4804 TO P-19. 4808 12 OF 38 3 OF9 VAT not separately indicated in the OR BUSINESS PROCESS OUTSOURCING INTERN ATIONA 240.00 P-19. 4809 TO P-19. 4813 12 OF 38 3 OF9 VAT not separately indicated in the OR CANON MARKETING (PHILIPPINES), INC. 49.57 P-19. 4831 TO P-19. 4833 12 OF 38 3 OF9 VAT not separately indicated in the OR CENTURY PROPERTIES MANAGEMENT, INC. 535.71 P-19. 4834 TO P-19. 4835 12 OF 38 3 OF9 VAT not separately indicated in the OR CENTURY PROPERTIES MANAGEMENT, INC. 642.86 P-19. 4838 TO P-19. 4842 12 OF 38 3 OF9 VAT not separately indicated in the OR CENTURY PROPERTIES MANAGEMENT, INC. 428.57 P-19. 4843 TO P-19. 4847 12 OF 38 3 OF9 VAT not separately indicated in the OR CONTECH SOUND AND EVENTS CO. LTD 1,285.71 P-19. 4848 TO P-19. 4852 12 OF 38 3 OF9 VAT not separately indicated in the OR CROWNE PLAZA GALLERIA MANILA 33,015.06 P-19. 4863 TO P-19. 4865 12 OF 38 3 OF9 VAT not separately indicated in the OR CULINARY TREASURE FOOD SERVICES, INC. 1,644.11 P-19. 4866 TO P-19. 4870 12 OF 38 3 OF9 VAT not separately indicated in the OR CULINARY TREASURE FOOD SERVICES, INC. 1,419.11 P-19. 4871 TO P-19. 4873 12 OF 38 3 OF9 VAT not separately indicated in the OR CULINARY TREASURE FOOD SERVICES, INC. 712.50 P-19. 4874 TO P-19. 4875 12 OF 38 3 OF9 VAT not separately indicated in the OR CULINARY TREASURE FOOD SERVICES, INC. 712.50 P-19. 4876 TO P-19. 4878 12 OF 38 3 OF9 VAT not separately indicated in the OR DUN AND BRANDSTREET PHILIPPINES, INC. 1,284.43 P-19. 4879 TO P-19. 4880 12 OF 38 3 OF9 VAT not separately indicated in the OR DUN AND BRANDSTREET PHILIPPINES, INC. 1,284.43 P-19. 4888 TO P-19. 4892 12 OF 38 3 OF9 VAT not separately indicated in the OR EDSA SHANGRI-LA MANILA 9,620.41 P-19. 4893 TO P-19. 4894 12 OF 38 3 OF9 VAT not separately indicated in the OR EINSTEE REALTY INC. 420.00 P-19. 4895 TO P-19. 4899 12 OF 38 3 OF9 VAT not separately indicated in the OR EINSTEE REALTY INC. 420.00 12 OF 38 3 OF9 VAT not separately indicated in the OR EINSTEE REALTY INC. 420.00 P-19. 4902 12 OF 38 3 OF9 VAT not separately indicated in the OR ELITE MACHINES, INC. 342.86 P-19. 4903 12 OF 38 3 OF9 Supported by SOA ELITE MACHINES, INC. 342.86 P-19. 4904 12 OF 38 3 OF9 Supported by SOA ELITE MACHINES, INC. 342.86 P-19. 4905 TO P-19. 4907 12 OF 38 3 OF9 Supported by SOA EZRA GENERAL SERVICES, INC. 10,087.22 P-19. 4908 TO P-19. 4909 12 OF 38 3 OF9 VAT not separately indicated in the OR EZRA GENERAL SERVICES, INC. 9,845.84 P-19. 4910 TO P-19. 4911 12 OF 38 3 OF9 VAT not separately indicated in the OR EZRA GENERAL SERVICES, INC. 8,271.74 P-19. 4912 TO P-19. 4916 12 OF 38 3 OF9 VAT not separately indicated in the OR EZRA GENERAL SERVICES, INC. 8,879.51 P-19. 4917 TO P-19. 4921 12 OF 38 3 OF9 VAT not separately indicated in the OR EZRA GENERAL SERVICES, INC. 10,670.25 P-19. 4922 TO P-19. 4926 12 OF 38 3 OF9 VAT not separately indicated in the OR EZRA GENERAL SERVICES, INC. 9,186.54 P-19. 4927 TO P-19. 4931 12 OF 38 3 OF9 VAT not separately indicated in the OR EZRA GENERAL SERVICES, INC. 10,650.73 P-19. 4932 TO P-19. 4936 12 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 4937 TO P-19. 4941 12 OF 38 3 OF9 VAT not separately indicated in the OR P-19. 4942 TO P-19. 4946 12 OF 38 3 OF9 VAT not separately indicated in the OR 12 OF 38 3 OF9 VAT not sep_arately indicated in the OR I

Registered Name Input Reference Folder No. Box No. AunexC of Su!!11lier VAT Exhibit !So. CfA Case No. 8657 EZRA GENERAL SERVICES, INC. 1,285.63 P-19. 4952 TO P-19. 4955 Reasons HEWm ASSOCIATES, INC. 78,385.25 P-19. 5023 TO P-19. 5025 For Disallowance HEWm ASSOCIATES, INC. 79,003.14 P-19. 5026 TO P-19. 5028 HOFFSMAN SYSTEMATIC DESIGNS, INC. P-19. 5029 TO P-19. 5030 12 OF 38 3 OF9 VAT not separately indicated in the OR HOFFSMAN SYSTEMATIC DESIGNS, INC. 1,746.43 P-19. 5031 TO P-19. 5034 13 OF 38 4 OF9 VAT not separately indicated in the OR I M PRINT AND TRADE SERVICES INC. 2,568.00 P-19. 5035 TO P-19. 5036 13 OF 38 4 OF9 VAT not separately indicated in the OR 1-CLD CONSULTING INC. 4,821.43 P-19. 5037 TO P-19. 5040 13 OF 38 4 OF9 VAT not separately indicated in the OR IN SYNCH LOGGIA AND EXHIBIT LINK, INC. 4,800.00 P-19. 5041 TO P-19. 5042 13 OF 38 4 OF9 VAT not separately indicated in the OR !PRINT, INC. 6,000.00 P-19. 5075 TO P-19. 5077 13 OF 38 4 OF9 VAT not separately indicated in the OR !PRINT, INC. 6,064.29 P-19. 5080 TO P-19. 5081 13 OF 38 4 OF9 VAT not separately indicated in the OR !PRINT, INC. 22,275.00 P-19. 5082 TO P-19. 5085 13 OF38 4 OF9 VAT not separately indicated in the OR !PRINT, INC. 4,716.96 P-19. 5086 TO P-19. 5088 13 OF 38 4 OF9 VAT not separately indicated in the OR !PRINT, INC. 1,253.57 P-19. 5089 TO P-19. 5092 13 OF 38 4 OF9 VAT not separately indicated in the OR !PRINT, INC. 28,869.75 P-19. 5093 TO P-19. 5094 13 OF 38 4 OF9 VAT not separately indicated in the OR !PRINT, INC. P-19. 5095 TO P-19. 5097 13 OF 38 4 OF9 Supported by Invoice instead of OR !PRINT, INC. 614.25 P-19. 5098 TO P-19. 5100 13 OF 38 4 OF9 Supported by Invoice instead of OR !PRINT, INC. 2,047.50 P-19. 5101 TO P-19. 5102 13 OF 38 4 OF9 Supported by Invoice instead of OR J & J INTERNATIONAL FOOD & EVENTS MANAGEM 7,480.71 P-19. 5103 TO P-19. 5105 13 OF 38 4 OF9 Supported by Invoice instead of OR JOHN CLEMENTS CONSULTANTS, INC. 12,463.93 P-19. 5158 TO P-19. 5162 13 OF 38 4 OF9 Supported by Invoice instead of OR JOHN CLEMENTS CONSULTANTS, INC. 10,714.29 P-19. 5166 TO P-19. 5168 13 OF 38 4 OF9 Supported by Invoice instead of OR JOHN CLEMENTS CONSULTANTS, INC. 6,843.46 P-19. 5169 TO P-19. 5170 13 OF 38 4 OF9 VAT not separately indicated in the OR KULAY MEDIA DESIGN STUDIO INC. 9,038.21 P-19. 5171 TO P-19. 5173 13 OF 38 4 OF9 VAT not separately indicated in the OR LANE ARCHIVE TECHNOLOGIES CORP 4,314.03 P-19. 5174 TO P-19. 5178 13 OF 38 4 OF9 VAT not separately indicated in the OR LEB MACHINE SHOP P-19. 5179 TO P-19. 5180 13 OF 38 4 OF9 Supported by SOA MANILA BULLETIN PUBLISHING CORP. 458.04 P-19. 5181 TO P-19. 5182 13 OF 38 4 OF9 VAT not separately indicated in the OR MANILA BULLETIN PUBLISHING CORP. 1,680.84 P-19. 5183 TO P-19. 5184 13 OF 38 4 OF9 VAT not separately indicated in the OR MANNASOFT TECHNOLOGY CORP. 2,217.86 13 OF 38 4 OF9 VAT not separately indicated in the OR MAPUA INFORMATION TECHNOLOGY CENTER 9,990.00 P-19. 5190 13 OF 38 4 OF9 VAT not separately indicated in the OR MRS. MYRNA PYUN 9,990.00 P-19. 5191 TO P-19. 5195 13 OF 38 4 OF9 VAT not separately indicated in the OR MRS. MYRNA PYUN 6,036.64 P-19. 5238 TO P-19. 5240 13 OF 38 4 OF9 Supported by Invoice instead of OR MRS. MYRNA PYUN 10,080.00 P-19. 5241 TO P-19. 5242 13 OF 38 4 OF9 VAT not separately indicated in the OR MRS. MYRNA PYUN 1,428.00 P-19. 5243 TO P-19. 5245 13 OF 38 4 OF9 VAT not separately indicated in the OR MRS. MYRNA PYUN 2,646.00 P-19. 5246 TO P-19. 5247 13 OF 38 4 OF9 VAT not separately indicated in the OR MRS. MYRNA PYUN 2,184.00 P-19. 5248 TO P-19. 5249 13 OF 38 4 OF9 VAT not separately indicated in the OR MRS. MYRNA PYUN 1,680.00 P-19. 5250 TO P-19. 5252 13 OF 38 4 OF9 VAT not separately indicated in the OR MRS. MYRNA PYUN 1,762.80 P-19. 5253 TO P-19. 5255 13 OF 38 4 OF9 VAT not separately indicated in the OR PLATINUM 168 INC. 1,428.00 P-19. 5256 TO P-19. 5257 13 OF 38 4 OF9 VAT not separately indicated in the OR POLYANNA PRIME ART SERVICES 1,585.80 P-19. 5258 TO P-19. 5259 13 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 5260 TO P-19. 5262 13 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 967.80 P-19. 5263 TO P-19. 5267 13 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,500.00 P-19. 5268 TO P-19. 5270 13 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,008.93 P-19. 5271 TO P-19. 5274 13 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,671.07 P-19. 5275 TO P-19. 5279 13 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,236.06 P-19. 5280 TO P-19. 5284 13 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,327.00 P-19. 5285 TO P-19. 5289 13 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,464.14 13 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 3,176.93 P-19. 5290 13 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 3,662.38 P-19. 5291 TO P-19. 5293 13 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 31,015.72 P-19. 5294 TO P-19. 5295 13 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 5296 TO P-19. 5299 13 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 825.65 P-19. 5300 TO P-19. 5301 13 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 30,041.67 P-19. 5302 TO P-19. 5303 13 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,205.45 P-19. 5304 TO P-19. 5305 13 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 5306 TO P-19. 5307 13 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 907.04 P-19. 5308 TO P-19. 5309 13 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,239.05 P-19. 5310 TO P-19. 5314 13 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 5315 TO P-19. 5318 13 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 795.64 P-19. 5319 TO P-19. 5321 13 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,782.25 P-19. 5322 TO P-19. 5323 13 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,682.22 P-19. 5324 TO P-19. 5325 13 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,271.34 P-19. 5326 TO P-19. 5327 13 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,168.42 P-19. 5328 TO P-19. 5332 13 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 5333 TO P-19. 5337 13 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 825.65 P-19. 5338 TO P-19. 5339 13 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 3,069.88 P-19. 5340 TO P-19. 5341 13 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,044.07 P-19. 5342 TO P-19. 5343 13 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,071.70 P-19. 5344 TO P-19. 5345 13 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 4,113.29 P-19. 5346 TO P-19. 5347 13 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,288.85 P-19. 5348 TO P-19. 5349 13 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 5350 TO P-19. 5351 13 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 886.99 P-19. 5352 TO P-19. 5353 13 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,484.89 P-19. 5354 TO P-19. 5355 13 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,107.74 P-19. 5356 TO P-19. 5360 13 OF 38 4 OF9 VAT not sepdrately indicated in the OR PRONTO EXPRESS DISTRIBUTION, INC. P-19. 5361 TO P-19. 5364 13 OF 38 4 OF9 VAT not separ.tely indicated in the OR PRONTO EXPRESS DISTRIBUTION, INC. 940.74 P-19. 5365 TO P-19. 5369 13 OF 38 4 OF9 VAT not separately indicated in the OR PRONTO EXPRESS DISTRIBUTION, INC. 774.52 P-19. 5375 TO P-19. 5377 13 OF 38 4 OF9 VAT not separately indicated in the OR PRONTO EXPRESS DISTRIBUTION, INC. 940.00 P-19. 5378 TO P-19. 5380 13 OF 38 4 OF9 VAT not separately indicated in the OR RENATO D NAYONA 1,191.77 P-19. 5381 TO P-19. 5382 13 OF 38 4 OF9 VAT not separately indicated in the OR RENTOKIL INITIAL PHILIPPINES, INC. 2,921.12 P-19. 5383 TO P-19. 5386 13 OF 38 4 OF9 VAT not separately indicated in the OR RENTOKIL INITIAL PHILIPPINES, INC. 34,801.09 P-19. 5410 TO P-19. 5412 13 OF 38 4 OF9 VAT not separately indicated in the OR RENTOKIL INITIAL PHILIPPINES, INC. 3,158.51 P-19. 5413 TO P-19. 5414 13 OF 38 4 OF9 VAT not separately indicated in the OR RHODELIA S. DUERME 1,071.07 P-19. 5415 TO P-19. 5416 13 OF 38 4 OF9 VAT not separately indicated in the OR RJCOH ( PHILIPPINES ), INC. 2,618.39 P-19. 5417 TO P-19. 5419 13 OF 38 4 OF9 VAT not separately indicated in the OR RIZADEL REALTY CORPORATION 1,896.43 P-19. 5420 TO P-19. 5421 13 OF 38 4 OF9 VAT not separately indicated in the OR RRS MANAGEMENT SYSTEM CONSULTING INCORP( 996.00 13 OF 38 4 OF9 VAT not separately indicated in the OR RRS MANAGEMENT SYSTEM CONSULTING INCORPC 636.00 P-19. 5424 13 OF 38 4 OF9 Supported by Invoice instead of OR RRS MANAGEMENT SYSTEM CONSULTING JNCORPC 20,571.43 P-19. 5795 TO P-19. 5797 13 OF 38 4 OF9 VAT not separately indicated in the OR 2,640.00 P-19. 5820 TO P-19. 5821 13 OF 38 4 OF9 VAT not separately indicated in the OR 320.00 13 OF 38 4 OF9 VAT not separately indicated in the OR 320.00 P-19. 5822 13 OF 38 4 OF9 VAT not separately indicated in the OR 240.00 P-19. 5823 10,116.00 762.40 210,825.48 2,040.00 1,800.00 4,080.00

Registered Name Input Reference Folder No. Box No. AnuexC of SURRlier VAT Exhibit No. erA Case No. 8657 SAN MIGUEL PROPERTIES,INC. 96,759.84 Reasons SIGNET DISTRIBUTORS, INC. 1,430.64 For Disallowance THE NEW ALBERGUS, INC. 57,107.14 TRENDS.NET, INC. 12,960.00 P-19. 5829 13 OF 38 4 OF9 Supported by SOA TRENDS. NET, INC. 23,580.00 VISIONS AND BREAKTHROUGHS INTERNATIONAL, 10,666.67 P-19. 5836 TO P-19. 5839 13 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 5840 TO P-19. 5842 13 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 60.00 ADVENTURE INTERNATIONAL TOURS INC. 330.00 P-19. 5857 TO P-19. 5861 13 OF38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 330.00 ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 5862 TO P-19. 5866 13 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 72.00 ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 5867 TO P-19. 5869 13 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 72.00 ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 5884 TO P-19. 5887 13 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 72.00 ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 5888 TO P-19. 5890 13 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 72.00 ADVENTURE INTERNATIONAL TOURS INC. 60.00 P-19. 5897 TO P-19. 5899 13 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 72.00 ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 5900 TO P-19. 5902 13 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 ADVENTURE INTERNATIONAL TOURS INC. 60.00 P-19. 5903 TO P-19. 5905 13 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 330.00 ADVENTURE INTERNATIONAL TOURS INC. 60.00 P-19. 5906 TO P-19. 5908 13 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 330.00 ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 5909 TO P-19. 5911 13 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 5912 TO P-19. 5915 13 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 ADVENTURE INTERNATIONAL TOURS INC. 330.00 P-19. 5916 TO P-19. 5918 13 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 330.00 ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 5919 TO P-19. 5921 13 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 330.00 ADVENTURE INTERNATIONAL TOURS INC. 330.00 P-19. 5922 TO P-19. 5924 13 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 5925 TO P-19. 5927 13 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 ADVENTURE INTERNATIONAL TOURS INC. 330.00 P-19. 5928 TO P-19. 5929 13 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 5930 TO P-19. 5933 13 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 60.00 ADVENTURE INTERNATIONAL TOURS INC. 60.00 P-19. 5934 TO P-19. 5936 13 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 60.00 ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 5937 TO P-19. 5939 13 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 330.00 ADVENTURE INTERNATIONAL TOURS INC. 60.00 P-19. 5940 TO P-19. 5942 13 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 5943 TO P-19. 5944 13 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 5945 TO P-19. 5946 13 OF38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 5947 TO P-19. 5948 13 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 5949 TO P-19. 5950 13 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 5951 TO P-19. 5952 13 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 5953 TO P-19. 5954 13 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 60.00 ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 5955 TO P-19. 5956 13 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 5957 TO P-19. 5958 13 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 5959 TO P-19. 5960 13 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 5961 TO P-19. 5962 13 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 330.00 ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 5963 TO P-19. 5964 13 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 60.00 ADVENTURE INTERNATIONAL TOURS INC. 60.00 P-19. 5965 TO P-19. 5966 13 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 5967 TO P-19. 5968 13 OF 38 4 OF9 VAT not separately indicated in the OR .ADVENTURE INTERNATIONAL TOURS INC. 72.00 ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 5969 TO P-19. 5971 13 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 72.00 ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 5972 TO P-19. 5973 13 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 72.00 ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 5974 TO P-19. 5975 13 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 72.00 ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 5976 TO P-19. 5978 13 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 72.00 ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 5979 TO P-19. 5981 13 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 72.00 ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 5982 TO P-19. 5984 13 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 72.00 72.00 P-19. 5985 TO P-19. 5987 13 OF 38 4 OF9 VAT not separately indicated in the OR - -- P-19. 5988 TO P-19. 5989 13 OF 38 4 OF9 VAT not separately indicated in the OR P-19. 5990 TO P-19. 5991 13 OF 38 4 OF9 VAT not separately indicated in the OR P-19. 5992 TO P-19. 5993 13 OF 38 4 OF9 VAT not separately indicated in the OR P-19. 5994 TO P-19. 5996 13 OF 38 4 OF9 VAT not separately indicated in the OR P-19. 5997 TO P-19. 5998 13 OF 38 4 OF9 VAT not separately indicated in the OR P-19. 5999 TO P-19. 6000 13 OF 38 4 OF9 VAT not separately indicated in the OR P-19. 6001 TO P-19. 6002 14 OF 38 4 OF9 VAT not separately indicated in the OR P-19. 6003 TO P-19. 6005 14 OF 38 4 OF9 VAT not separately indicated in the OR P-19. 6006 TO P-19. 6009 14 OF 38 4 OF9 VAT not separately indicated in the OR P-19. 6010 TO P-19. 6013 14 OF 38 4 OF9 VAT not separately indicated in the OR P-19. 6014 TO P-19. 6017 14 OF 38 4 OF9 VAT not separately indicated in the OR P-19. 6018 TO P-19. 6020 14 OF 38 4 OF9 VAT not separately indicated in the OR P-19. 6021 TO P-19. 6023 14 OF 38 4 OF9 VAT not separately indicated in the OR P-19. 6024 TO P-19. 6027 14 OF 38 4 OF9 VAT not separately indicated in the OR P-19. 6028 TO P-19. 6031 14 OF 38 4 OF9 VAT not separately indicated in the OR P-19. 6032 TO P-19. 6035 14 OF 38 4 OF9 VAT not separately indicated in the OR I P-19. 6036 TO P-19. 6038 14 OF 38 4 OF9 VAT not separately indicated in the OR P-19. 6039 TO P-19. 6042 14 OF 38 4 OF9 VAT not separately indicated in the OR P-19. 6043 TO P-19. 6045 14 OF 38 4 OF9 VAT not separately indicated in the OR I P-19. 6046 TO P-19. 6049 14 OF 38 4 OF9 VAT not separately indicated in the OR P-19. 6050 TO P-19. 6052 14 OF 38 4 OF9 VAT not separately indicated in the OR P-19. 6053 TO P-19. 6056 14 OF 38 4 OF9 VAT not separately indicated in the OR P-19. 6057 TO P-19. 6060 14 OF 38 4 OF9 VAT not separately indicated in the OR P-19. 6061 TO P-19. 6064 14 OF 38 4 OF9 VAT not separately indicated in the OR P-19. 6065 TO P-19. 6068 14 OF 38 4 OF9 VAT not separately indicated in the OR P-19. 6069 TO P-19. 6072 14 OF 38 4 OF9 VAT not separately indicated in the OR P-19. 6073 TO P-19. 6075 14 OF 38 4 OF9 VAT not separately indicated in the OR I P-19. 6076 TO P-19. 6078 14 OF 38 4 OF9 VAT not separately indicated in the OR P-19. 6079 TO P-19. 6080 14 OF38 4 OF9 VAT not separately indicated in the OR I P-19. 6081 TO P-19. 6082 14 OF 38 4 OF9 VAT not separately indicated in the OR P-19. 6083 TO P-19. 6085 14 OF 38 4 OF9 VAT not separately indicated in the OR P-19. 6086 TO P-19. 6088 14 OF 38 4 OF9 VAT not separately indicated in the OR P-19. 6089 TO P-19. 6091 14 OF 38 4 OF9 VAT not separately indicated in the OR P-19. 6092 TO P-19. 6094 14 OF 38 4 OF9 VAT not separately indicated in the OR P-19. 6095 TO P-19. 6097 14 OF 38 4 OF9 VAT not separately indicated in the OR P-19. 6098 TO P-19. 6100 14 OF 38 4 OF9 VAT not separately indicated in the OR P-19. 6101 TO P-19. 6103 14 OF 38 4 OF9 VAT not separately indicated in the OR P-19. 6104 TO P-19. 6106 14 OF 38 4 OF9 VAT not separately indicated in the OR P-19. 6107 TO P-19. 6109 14 OF 38 4 OF9 VAT not separately indicated in the OR P-19. 6110 TO P-19. 6112 14 OF 38 4 OF9 VAT not separately indicated in the OR P-19. 6113 TO P-19. 6115 14 OF 38 4 OF9 VAT not separately indicated in the OR P-19. 6116 TO P-19. 6118 14 OF 38 4 OF9 VAT not separately indicated in the OR P-19. 6119 TO P-19. 6121 14 OF 38 4 OF9 VAT not separately indicated in the OR P-19. 6122 TO P-19. 6124 14 OF 38 4 OF9 r VAT not separately indicated in the OR -- --- ---

Registered N arne Input Reference Folder No. Box No. AtmexC of SUJ!J!Iier VAT Exhibit No. CfA Case No. 8657 ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 6125 TO P-19. 6127 Reasons ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 6128 TO P-19. 6130 For Disallowance ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 6131 TO P-19. 6133 ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 6134 TO P-19. 6136 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 6137 TO P-19. 6140 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 6141 TO P-19. 6144 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 6145 TO P-19. 6148 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 6149 TO P-19. 6151 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 6152 TO P-19. 6154 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 6155 TO P-19. 6157 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 6158 TO P-19. 6160 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 6161 TO P-19. 6163 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 6164 TO P-19. 6166 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 6167 TO P-19. 6169 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 6170 TO P-19. 6172 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 6173 TO P-19. 6175 14 OF38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 6176 TO P-19. 6178 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 60.00 P-19. 6179 TO P-19. 6181 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 6182 TO P-19. 6183 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 6184 TO P-19. 6186 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 6187 TO P-19. 6190 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 6191 TO P-19. 6195 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 6196 TO P-19. 6200 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 6201 TO P-19. 6205 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 6206 TO P-19. 6208 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 6209 TO P-19. 6210 14 OF38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 330.00 P-19. 6211 TO P-19. 6215 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 6216 TO P-19. 6219 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 6220 TO P-19. 6223 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 330.00 P-19. 6224 TO P-19. 6226 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 6227 TO P-19. 6229 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 6230 TO P-19. 6232 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 6233 TO P-19. 6235 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 6236 TO P-19. 6238 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 6239 TO P-19. 6241 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 6242 TO P-19. 6244 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 6245 TO P-19. 6247 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 6248 TO P-19. 6250 14 OF 38 4 OF9 VAT not separately indicated in the OR AIRFREIGHT 2100, INC. 257.40 P-19. 6251 TO P-19. 6254 14 OF 38 4 OF9 VAT not separately indicated in the OR AJU GLOBAL TRANSPORT CORP. 2,142.86 P-19. 6255 TO P-19. 6256 14 OF 38 4 OF9 VAT not separately indicated in the OR AJU GLOBAL TRANSPORT CORP. 3,857.14 P-19. 6257 TO P-19. 6258 14 OF38 4 OF9 VAT not separately indicated in the OR ARCHION ARCHITECTS 66,000.00 P-19. 6277 TO P-19. 6281 14 OF 38 4 OF9 VAT not separately indicated in the OR ARTWIST VENTURES 868,821.43 P-19. 6282 TO P-19. 6286 14 OF 38 4 OF9 VAT not separately indicated in the OR ARTWIST VENTURES (289,607.14) 14 OF 38 4 OF9 VAT not separately indicated in the OR BROTHER COOL AIRCON SERVICES 964.29 P-19. 6287 14 OF38 4 OF9 VAT not separately indicated in the OR CLUB BALAI ISABEL INC. 5,822.57 P-19. 6295 TO P-19. 6297 14 OF 38 4 OF9 VAT not separately indicated in the OR CYBERSOUND COMPUTER AND LIGHTS AND SOUN 857.15 P-19. 6374 TO P-19. 6375 14 OF 38 4 OF9 VAT not separately indicated in the OR DAIICHI PROPERTIES AND DEVELOPMENT, INC. 6,661.37 P-19. 6376 TO P-19. 6377 14 OF 38 4 OF9 VAT not separately indicated in the OR DAIICHI PROPERTIES AND DEVELOPMENT, INC. 1,200.00 14 OF 38 4 OF9 VAT not separately indicated in the OR DAIICHI PROPERTIES AND DEVELOPMENT, INC. 1,680.00 P-19. 6380 14 OF 38 4 OF9 VAT not separately indicated in the OR DAIICHI PROPERTIES AND DEVELOPMENT, INC. 1,200.00 P-19. 6381 14 OF 38 4 OF9 Supported by SOA DHL EXPRESSS (PHILIPPINES) CORP. 13,930.98 P-19. 6382 14 OF 38 4 OF9 Supported by SOA GUTHRIE-JENSEN CONSULTANTS, INC. 1,320.00 P-19. 6383 14 OF 38 4 OF9 Supported by SOA GUTHRIE-JENSEN CONSULTANTS, INC. 2,640.00 P-19. 6406 TO P-19. 6410 14 OF 38 4 OF9 Supported by SOA IT GROUP INC. 9,120.00 P-19. 6437 TO P-19. 6440 14 OF 38 4 OF9 VAT not separately indicated in the OR JAMILA & COMPANY SECURITY SERVICES, INC. 2,097.96 P-19. 6441 TO P-19. 6442 14 OF 38 4 OF9 VAT not separately indicated in the OR JAMILA & COMPANY SECURITY SERVICES, INC. 482.34 P-19. 6469 TO P-19. 6473 14 OF 38 4 OF9 VAT not separately indicated in the OR )AMILA & COMPANY SECURITY SERVICES, INC. 1,629.14 P-19. 6474 TO P-19. 6476 14 OF 38 4 OF9 VAT not separately indicated in the OR )A MILA & COMPANY SECURITY SERVICES, INC. 245.89 P-19. 6477 TO P-19. 6479 14 OF 38 4 OF9 )A MILA & COMPANY SECURITY SERVICES, INC. 1,274.00 P-19. 6480 TO P-19. 6483 14 OF 38 4 OF9 ' )A MILA & COMPANY SECURITY SERVICES, INC. 355.98 P-19. 6484 TO P-19. 6485 14 OF 38 4 OF9 )A MILA & COMPANY SECURITY SERVICES, INC. 759.92 P-19. 6486 TO P-19. 6488 14 OF 38 4 OF9 With noted alterations or additions in the supporting JAMILA & COMPANY SECURITY SERVICES, INC. 330.42 P-19. 6489 TO P-19. 6490 14 OF 38 4 OF9 Ofhcal Receipt without countersignature of the )AMILA & COMPANY SECURITY SERVICES, INC. 1,956.83 P-19. 6491 TO P-19. 6493 14 OF 38 4 OF9 -authorized representative of the supplier JAMILA & COMPANY SECURITY SERVICES, INC. 475.80 P-19. 6494 TO P-19. 6495 14 OF 38 4 OF9 JAMILA & COMPANY SECURITY SERVICES, INC. 1,573.40 P-19. 6496 TO P-19. 6499 14 OF 38 4 OF9 VAT not separately indicated in the OR )AMILA & COMPANY SECURITY SERVICES, INC. 245.89 P-19. 6500 TO P-19. 6502 14 OF 38 4 OF9 VAT not separately indicated in the OR )A MILA & COMPANY SECURITY SERVICES, INC. 1,206.82 P-19. 6503 TO P-19. 6506 14 OF 38 4 OF9 VAT not separately indicated in the OR )A MILA & COMPANY SECURITY SERVICES, INC. 335.97 P-19. 6507 TO P-19. 6508 14 OF 38 4 OF9 VAT not separately indicated in the OR )A MILA & COMPANY SECURITY SERVICES, INC. 1,148.24 P-19. 6509 TO P-19. 6511 14 OF 38 4 OF9 VAT not separately indicated in the OR )AMILA & COMPANY SECURITY SERVICES, INC. 20.02 P-19. 6512 TO P-19. 6513 14 OF 38 4 OF9 VAT not separately indicated in the OR JAMILA & COMPANY SECURITY SERVICES, INC. 33D.42 P-19. 6514 TO P-19. 6516 14 OF 38 4 OF9 VAT not separately indicated in the OR METRO PARKING MANAGEMENT (PHILS.) INC. 1,076.79 P-19. 6517 TO P-19. 6518 14 OF 38 4 OF9 VAT not separately indicated in the OR METRO PARKING MANAGEMENT (PHILS.) INC. 7,367.15 P-19. 6519 TO P-19. 6520 14 OF 38 4 OF9 VAT not separately indicated in the OR MICASA REALTY HOLDINGS, INC. 44,691.89 P-19. 6649 TO P-19. 6652 14 OF 38 4 OF9 VAT not separately indicated in the OR MOBILEX CAR AND TRUCK RENTAL, INC. 3,727.66 P-19. 6653 TO P-19. 6654 14 OF 38 4 OF9 VAT not separately indicated in the OR MOBILEX CAR AND TRUCK RENTAL, INC. 1,737.05 P-19. 6655 TO P-19. 6656 14 OF 38 4 OF9 VAT not separately indicated in the OR MRS. MYRNA PYUN 2,142.00 P-19. 6657 TO P-19. 6661 14 OF 38 4 OF9 VAT not separately indicated in the OR MRS. MYRNA PYUN 798.00 P-19. 6662 TO P-19. 6664 14 OF 38 4 OF9 VAT not separately indicated in the OR MRS. MYRNA PYUN 2,133.00 P-19. 6665 TO P-19. 6667 14 OF 38 4 OF9 VAT not separately indicated in the OR MRS. MYRNA PYUN 1,428.00 P-19. 6668 TO P-19. 6669 14 OF 38 4 OF9 MRS. MYRNA PYUN 1,692.00 P-19. 6670 TO P-19. 6671 14 OF 38 4 OF9 MRS. MYRNA PYUN 1,428.00 P-19. 6672 TO P-19. 6674 14 OF 38 4 OF9 NEVILLE-CLARKE PHILIPPINES INC 3,600.00 P-19. 6675 TO P-19. 6676 14 OF 38 4 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 400.05 P-19. 6677 TO P-19. 6681 14 OF 38 4 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,012.44 P-19. 6691 TO P-19. 6695 14 OF 38 4 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,212.12 P-19. 6731 TO P-19. 6735 14 OF 38 4 OF9 P-19. 6736 TO P-19. 6740 14 OF 38 4 OF9 P-19. 6741 TO P-19. 6744 14 OF 38 4 OF9 14 OF 38 4 OF9

Registered Name Input Reference Folder No. Box No. AuuexC of Sul'!l'!lier VAT Exhibil No. CTA Case No. 8657 PRIME AT TECHNOLOGY SPECIALISTS, INC. 3,171.75 P-19. 6745 TO P-19. 6749 Reasons PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,304.64 P-19. 6750 TO P-19. 6753 For Disallowance PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,072.75 P-19. 6754 TO P-19. 6758 PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 6759 TO P-19. 6760 14 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 956.89 P-19. 6761 TO P-19. 6762 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,140.31 P-19. 6763 TO P-19. 6764 14 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 6765 TO P-19. 6769 PRIME AT TECHNOLOGY SPECIALISTS, INC. 960.40 P-19. 6770 TO P-19. 6773 14 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,093.43 P-19. 6774 TO P-19. 6778 PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,778.90 P-19. 6779 TO P-19. 6782 14 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,394.07 P-19. 6783 TO P-19. 6787 PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,242.02 P-19. 6788 TO P-19. 6792 14 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 3,320.84 P-19. 6793 TO P-19. 6797 PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,555.74 P-19. 6798 TO P-19. 6800 14 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 6801 TO P-19. 6804 PRIME AT TECHNOLOGY SPECIALISTS, INC. 776.98 P-19. 6805 TO P-19. 6809 14 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,236.06 P-19. 6810 TO P-19. 6812 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,262.39 P-19. 6813 TO P-19. 6817 14 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,569.97 P-19. 6818 TO P-19. 6820 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,374.05 P-19. 6821 TO P-19. 6822 14 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,442.53 P-19. 6823 TO P-19. 6825 PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 6826 TO P-19. 6829 14 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 778.96 P-19. 6830 TO P-19. 6833 PRIME AT TECHNOLOGY SPECIALISTS, INC. 38,991.17 P-19. 6834 TO P-19. 6837 14 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,236.06 P-19. 6838 TO P-19. 6839 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,393.72 P-19. 6840 TO P-19. 6841 14 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,330.02 P-19. 6842 TO P-19. 6843 PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 6844 TO P-19. 6845 14 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 825.65 P-19. 6846 TO P-19. 6847 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,066.19 P-19. 6848 TO P-19. 6849 14 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,253.93 P-19. 6850 TO P-19. 6851 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,035.65 P-19. 6852 TO P-19. 6853 14 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,137.33 P-19. 6854 TO P-19. 6856 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,092.38 P-19. 6857 TO P-19. 6861 14 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 6862 TO P-19. 6864 PRIME AT TECHNOLOGY SPECIALISTS, INC. 840.65 P-19. 6865 TO P-19. 6869 14 OF 38 4 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 845.43 P-19. 6870 TO P-19. 6873 PRONTO EXPRESS DISTRIBUTION, INC. 2,964.11 P-19. 6874 TO P-19. 6878 14 OF 38 4 OF9 VAT not separately indicated in the OR PRONTO EXPRESS DISTRIBUTION, INC. 2,159.21 P-19. 6879 TO P-19. 6882 PRONTO EXPRESS DISTRIBUTION, INC. 3,138.36 P-19. 6883 TO P-19. 6887 14 OF 38 4 OF9 VAT not separately indicated in the OR PRONTO EXPRESS DISTRIBUTION, INC. 1,275.57 P-19. 6888 TO P-19. 6892 RENTOKIL INITIAL PHILIPPINES, INC. 3,459.63 P-19. 6908 TO P-19. 6912 14 OF 38 4 OF9 VAT not separately indicated in the OR RENTOKIL INITIAL PHILIPPINES, INC. 1,071.07 P-19. 6913 TO P-19. 6914 RENTOKIL INITIAL PHILIPPINES, INC. 9,552.00 P-19. 6915 TO P-19. 6916 14 OF 38 4 OF9 VAT not separately indicated in the OR RICOH ( PHILIPPINES ), INC. 4,242.86 RICOH ( PHILIPPINES ), INC. 912.00 P-19. 7259 14 OF 38 4 OF9 VAT not separately indicated in the OR RICOH ( PHILIPPINES ), INC. 8,400.00 P-19. 7260 RICOH ( PHILIPPINES ), INC. 80.00 P-19. 7261 14 OF 38 4 OF9 VAT not separately indicated in the OR RICOH ( PHILIPPINES ), INC. 400.00 P-19. 7262 RICOH ( PHILIPPINES ), INC. 80.00 P-19. 7263 14 OF 38 4 OF9 VAT not separately indicated in the OR RICOH ( PHILIPPINES ), INC. 438.65 P-19. 7264 RICOH ( PHILIPPINES ), INC. 674.56 P-19. 7265 14 OF 38 4 OF9 VAT not separately indicated in the OR RICOH ( PHILIPPINES ), INC. 379.88 P-19. 7266 RICOH ( PHILIPPINES ), INC. 751.08 P-19. 7267 14 OF 38 4 OF9 VAT not separately indicated in the OR RICOH ( PHILIPPINES ), INC. 307.38 P-19. 7268 RICOH ( PHILIPPINES ), INC. 53.24 P-19. 7269 14 OF 38 4 OF9 VAT not separately indicated in the OR SEAFOOD VENTURES CORPORATION 539.28 P-19. 7270 SEAFOOD VENTURES CORPORATION 368.40 P-19. 7299 TO P-19. 7300 14 OF 38 4 OF9 VAT not separately indicated in the OR SIGAYAN BAY BEACH RESORT 539.28 P-19. 7301 TO P-19. 7302 SMART COMMUNICATIONS, INC. 539.28 P-19. 7303 TO P-19. 7307 14 OF 38 4 OF9 VAT not separately indicated in the OR THE PENINSULA MANILA 1.423.92 P-19. 7308 TO P-19. 7311 THE RICHMONDE HOTEL 858.97 P-19. 7312 TO P-19. 7316 14 OF 38 4 OF9 VAT not separately indicated in the OR TOPNOTCH AWARDS & NOVELTIES 331.93 P-19. 7317 TO P-19. 7321 TOPNOTCH AWARDS & NOVELTIES 187.68 P-19. 7329 TO P-19. 7330 14 OF 38 4 OF9 VAT not separately indicated in the OR ZEST AIRWAYS, INC. 14,292.86 P-19. 7333 TO P-19. 7334 ADVENTURE INTERNATIONAL TOURS INC. 128.57 P-19. 7335 TO P-19. 7339 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 1,753.68 P-19. 7340 TO P-19. 7341 ADVENTURE INTERNATIONAL TOURS INC. 704.66 P-19. 7342 TO P-19. 7344 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 60.00 P-19. 7345 TO P-19. 7347 ADVENTURE INTERNATIONAL TOURS INC. 186.00 P-19. 7348 TO P-19. 7350 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 12,742.29 P-19. 7351 TO P-19. 7353 ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 7354 TO P-19. 7356 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 7357 TO P-19. 7358 ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 7359 TO P-19. 7360 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 7361 TO P-19. 7362 ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 7363 TO P-19. 7365 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 7366 TO P-19. 7368 ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 7369 TO P-19. 7370 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 7371 TO P-19. 7374 ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 7375 TO P-19. 7377 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 7378 TO P-19. 7382 ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 7383 TO P-19. 7386 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 72.00 P-19. 7387 TO P-19. 7389 ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 7390 TO P-19. 7391 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 7392 TO P-19. 7393 ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 7394 TO P-19. 7395 14 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 7396 TO P-19. 7397 150.00 P-19. 7398 TO P-19. 7399 14 OF 38 4 OF9 VAT not separately indicated in the OR 150.00 150.00 14 OF 38 4 OF9 VAT not separately indicated in the OR 150.00 330.00 15 OF 38 4 OF9 Supported by Invoice instead of OR 150.00 15 OF 38 4 OF9 Supported by Invoice instead of OR 15 OF 38 4 OF9 Supported by Invoice instead of OR 15 OF 38 4 OF9 Supported by Invoice instead of OR 15 OF 38 4 OF9 Supported by Invoice instead of OR 15 OF 38 4 OF9 Supported by Invoice instead of OR 15 OF 38 4 OF9 Supported by Invoice instead of OR 15 OF 38 4 OF9 Supported by Invoice instead of OR I 15 OF 38 4 OF9 Supported by Invoice instead of OR 15 OF 38 4 OF9 Supported by Invoice instead of OR 15 OF 38 4 OF9 Supported by Invoice instead of OR 15 OF 38 4 OF9 Supported by Invoice instead of OR 15 OF 38 4 OF9 VAT not separately indicated in the OR 15 OF 38 4 OF9 VAT not separately indicated in the OR 15 OF 38 4 OF9 VAT not separately indicated in the OR 15 OF 38 4 OF9 Supported by Collection Receipt 15 OF 38 4 OF9 Without Supporting Document 15 OF 38 4 OF9 VAT not separately indicated in the OR 15 OF 38 4 OF9 VAT not separately indicated in the OR 15 OF 38 4 OF9 VAT not separately indicated in the OR 15 OF 38 4 OF9 VAT not separately indicated in the OR 15 38 4 9 VAT not separately indicated in the OR 15 38 4 9 VAT not separately indicated in the OR 15 38 4 9 VAT not separately indicated in the OR 15 38 4 9 VAT not separately indicated in the OR ! 15 38 4 9 VAT not separately indicated in the OR 15 38 4 9 VAT not separately indicated in the OR 15 38 4 9 VAT not separately indicated in the OR 15 38 4 9 VAT not separately indicated in the OR 15 38 4 9 VAT not separately indicated in the OR 15 38 4 9 VAT not separately indicated in the OR 15 38 4 9 VAT not separately indicated in the OR I 15 38 4 9 VAT not separately indicated in the OR 15 38 4 9 VAT not separately indicated in the OR 15 38 4 9 VAT not separately indicated in the OR 15 38 4 9 VAT not separately indicated in the OR 15 38 4 9 VAT not separately indicated in the OR 15 38 4 9 VAT not separately indicated in the OR 15 38 4 9 VAT not separately indicated in the OR 15 38 4 9 VAT not separately indicated in the OR 15 38 4 9 VAT not separately indicated in the OR 15 38 4 9 VAT not separately indicated in the OR 15 38 4 9 VAT not separately indicated in the OR r

Registered N arne Input Reference Folder No. Box No. AuuexC of SUJ;!J;!lier VAT Exhibit No. CTA Case No. 8657 150.00 P-19. 7400 TO P-19. 7401 Reasons 150.00 P-19. 7402 TO P-19. 7406 For Disallowance 150.00 P-19. 7407 TO P-19. 7408 ADVENTURE INTERNATIONAL TOURS INC. 330.00 P-19. 7409 TO P-19. 7413 15 38 49 VAT not separately indicated in the OR 150.00 P-19. 7414 TO P-19. 7416 15 38 49 VAT not se_I>arately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 7417 TO P-19. 7419 15 38 49 VAT not separately indicated in the OR 150.00 P-19. 7420 TO P-19. 7421 15 38 49 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 7422 TO P-19. 7423 15 38 49 VAT not separately indicated in the OR 150.00 P-19. 7424 TO P-19. 7425 15 38 49 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 7426 TO P-19. 7427 15 38 49 VAT not separately indicated in the OR 150.00 P-19. 7428 TO P-19. 7431 15 38 49 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 7432 TO P-19. 7434 15 38 49 VAT not separately indicated in the OR 150.00 P-19. 7435 TO P-19. 7437 15 38 49 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 7438 TO P-19. 7440 15 38 49 VAT not separately indicated in the OR 150.00 P-19. 7441 TO P-19. 7444 15 38 49 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 330.00 P-19. 7445 TO P-19. 7446 15 38 49 VAT not separately indicated in the OR 330.00 P-19. 7447 TO P-19. 7448 15 38 49 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 7449 TO P-19. 7450 15 38 49 VAT not separately indicated in the OR 150.00 P-19. 7451 TO P-19. 7452 15 38 49 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 7453 TO P-19. 7454 15 38 49 VAT not separately indicated in the OR 330.00 P-19. 7455 TO P-19. 7456 15 38 49 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 7457 TO P-19. 7458 15 38 49 VAT not separately indicated in the OR 150.00 P-19. 7459 TO P-19. 7460 15 38 49 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 7461 TO P-19. 7462 15 38 49 VAT not separately indicated in the OR 150.00 P-19. 7463 TO P-19. 7464 15 38 49 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 330.00 P-19. 7465 TO P-19. 7466 15 38 49 VAT not separately indicated in the OR 330.00 P-19. 7467 TO P-19. 7468 15 38 49 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 330.00 P-19. 7469 TO P-19. 7470 15 38 49 VAT not separately indicated in the OR 150.00 P-19. 7471 TO P-19. 7472 15 38 49 VAT nots~arately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 7473 TO P-19. 7476 15 38 49 VAT not separately indicated in the OR 330.00 P-19. 7477 TO P-19. 7480 15 38 49 VAT notseparately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 60.00 P-19. 7481 TO P-19. 7483 15 38 49 VAT not separately indicated in the OR 642.86 P-19. 7484 TO P-19. 7485 15 38 49 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 5,571.43 P-19. 7493 TO P-19. 7497 15 38 49 VAT not separately indicated in the OR 25,071.43 P-19. 7498 TO P-19. 7500 15 38 49 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 482.14 P-19. 7501 TO P-19. 7502 15 OF 38 4 OF9 VAT not separately indicated in the OR 86.04 P-19. 7503 TO P-19. 7504 15 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 2,035.39 P-19. 7505 TO P-19. 7506 15 OF 38 4 OF9 VAT not separately indicated in the OR 375.00 P-19. 7507 TO P-19. 7510 15 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 3,653.58 P-19. 7521 TO P-19. 7522 15 OF 38 4 OF9 VAT not separately indicated in the OR 39,204.91 P-19. 7523 TO P-19. 7527 15 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 3,128.57 P-19. 7528 TO P-19. 7532 15 OF 38 4 OF9 VAT not separately indicated in the OR 2,892.93 P-19. 7533 TO P-19. 7537 15 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 41.24 P-19. 7546 TO P-19. 7550 15 OF 38 4 OF9 VAT not separately indicated in the OR 28.97 P-19. 7551 TO P-19. 7555 15 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 159.04 P-19. 7556 TO P-19. 7560 15 OF 38 4 OF9 VAT not separately indicated in the OR 34.86 P-19. 7561 TO P-19. 7563 15 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 128.10 P-19. 7564 TO P-19. 7566 15 OF 38 4 OF9 VAT not separately indicated in the OR 51.42 P-19. 7567 TO P-19. 7569 15 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 31.81 P-19. 7570 TO P-19. 7572 15 OF 38 4 OF9 Supported by Invoice instead of OR 31.81 P-19. 7573 TO P-19. 7575 15 OF 38 4 OF9 Supported by Invoice instead of OR ADVENTURE INTERNATIONAL TOURS INC. 34.86 P-19. 7576 TO P-19. 7578 15 OF 38 4 OF9 Supported by Invoice instead of OR 86.40 P-19. 7579 TO P-19. 7581 15 OF 38 4 OF9 Supported by Invoice instead of OR ADVENTURE INTERNATIONAL TOURS INC. 2,112.00 P-19. 7585 TO P-19. 7589 15 OF 38 4 OF9 Supported by Invoice instead of OR 1,457.00 P-19. 7590 TO P-19. 7592 15 OF 38 4 OF9 Supported by Invoice instead of OR ADVENTURE INTERNATIONAL TOURS INC. 441.00 15 OF 38 4 OF9 VAT not separately indicated in the OR 441.00 P-19. 7596 15 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 441.00 P-19. 7597 15 OF 38 4 OF9 VAT not separately indicated in the OR 1,200.00 P-19. 7598 15 OF 38 4 OF9 Supported by SOA ADVENTURE INTERNATIONAL TOURS INC. 597.86 P-19. 7599 TO P-19. 7601 15 OF 38 4 OF9 Supported by SOA 1,816.07 P-19. 7602 TO P-19. 7603 15 OF 38 4 OF9 Supported by SOA ADVENTURE INTERNATIONAL TOURS INC. 964.29 P-19. 7604 TO P-19. 7607 15 OF 38 4 OF9 VAT not separately indicated in the OR 6%.43 P-19. 7608 15 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 1,280.15 P-19. 7609 15 OF 38 4 OF9 VAT not separately indicated in the OR 8,601.25 P-19. 7610 TO P-19. 7614 15 OF 38 4 OF9 Supported by Invoice instead of OR ADVENTURE INTERNATIONAL TOURS INC. 14,120.69 P-19. 7615 TO P-19. 7619 15 OF 38 4 OF9 Supported by Invoice instead of OR 1,233.43 P-19. 7630 TO P-19. 7634 15 OF 38 4 OF9 VAT not separately indicated in the OR ASCH PRINTING PRESS 1,297.08 P-19. 7635 TO P-19. 7637 15 OF 38 4 OF9 Supported by Invoice instead of OR 19,199.67 P-19. 7638 TO P-19. 7641 15 OF 38 4 OF9 Supported by Invoice instead of OR CALLSEARCH RECRUITMENT, INC. 1,234.08 P-19. 7642 TO P-19. 7646 15 OF 38 4 OF9 Supported by Invoice instead of OR 1,333.13 P-19. 7647 TO P-19. 7651 15 OF 38 4 OF9 Supported by Invoice instead of OR CALLSEARCH RECRUITMENT, INC. 10,475.88 P-19. 7652 TO P-19. 7655 15 OF 38 4 OF9 Supported by Invoice instead of OR 8,685.59 P-19. 7656 TO P-19. 7660 15 OF 38 4 OF9 Supported by Invoice instead of OR CALLSEARCH RECRUITMENT, INC. 13,728.65 P-19. 7661 TO P-19. 7665 15 OF38 4 OF9 Supported by Invoice instead of OR 1,714.29 P-19. 7666 TO P-19. 7670 15 OF 38 4 OF9 Supported by Invoice instead of OR CANON MARKETING (PHILIPPINES), INC. 2,036.19 P-19. 7671 TO P-19. 7672 15 OF 38 4 OF9 Supported by Invoice instead of OR 1,828.24 P-19. 7686 TO P-19. 7687 15 OF 38 4 OF9 Supported by Invoice instead of OR CANON MARKETING (PHILIPPINES), INC. 1,110.00 P-19. 7688 TO P-19. 7689 15 OF 38 4 OF9 VAT not separately indicated in the OR 33.60 P-19. 7692 15 OF 38 4 OF9 Supported b y SOA CEDORADA GLASS & ALUMINUM SUPPLIES 80,517.87 P-19. 7693 15 OF 38 4 OF9 Supported b y SOA 31,075.20 P-19. 7694 TO P-19. 7696 15 OF 38 4 OF9 Supported by SOA CORCES PRINTING 18,989.40 P-19. 7697 TO P-19. 7698 15 OF 38 4 OF9 Supported by SOA 13,839.64 P-19. 7714 TO P-19. 7718 15 OF 38 4 OF9 VAT not separately indicated in the OR CROWNE PLAZA GALLERIA MANILA 6,428.57 P-19. 7719 TO P-19. 7722 15 OF 38 4 OF9 Supported by Invoice instead of OR 22,660.71 P-19. 7723 TO P-19. 7727 15 OF 38 4 OF9 VAT not separately indicated in the OR DATABASE WIZARDS,INC. 1,686.14 P-19. 7728 TO P-19. 7729 15 OF 38 4 OF9 VAT not separately indicated in the OR 367.68 P-19. 7730 TO P-19. 7733 15 OF 38 4 OF9 VAT not separately indicated in the OR DATABASE WIZARDS,INC. P-19. 7734 TO P-19. 7736 15 OF 38 4 OF9 VAT not separately indicated in the OR 15 OF 38 4 OF9 DHL EXPRESSS (PHILIPPINES) CORP. _IS OF 31!__ 4 OF9 I DHL EXPRESSS (PHILIPPINES) CORP. DHL EXPRESSS (PHILIPPINES) CORP. DHL EXPRESSS (PHILIPPINES) CORP. DHL EXPRESSS (PHILIPPINES) CORP. DHL EXPRESSS (PHILIPPINES) CORP. DHL EXPRESSS (PHILIPPINES) CORP. DHL EXPRESSS (PHILIPPINES) CORP. DHL EXPRESSS (PHILIPPINES) CORP. DIPIC DIGITAL PICTURES IMAGING CORPORATION DISCOVERY SUITES I DOERS FOODHOUSE AND CATERING SERVICES EINSTEE REALTY INC. EINSTEE REALTY INC. EINSTEE REALTY INC. ELID TECHNOLOGY INTERNATIONAL, INC. ELITE MACHINES, INC. ELITE MACHINES, INC. EXPRESSNET COMPUTER SYSTEMS EXPRESSNET COMPUTER SYSTEMS EZRA GENERAL SERVICES, INC. EZRA GENERAL SERVICES, INC. EZRA GENERAL SERVICES, INC. EZRA GENERAL SERVICES, INC. EZRA GENERAL SERVICES, INC. EZRA GENERAL SERVICES, INC. EZRA GENERAL SERVICES, INC. EZRA GENERAL SERVICES, INC. EZRA GENERAL SERVICES, INC. EZRA GENERAL SERVICES, INC. EZRA GENERAL SERVICES, INC. FIERA DE MANILA, INC. HEALTH PARTNERS DENTAL ACCESS HEALTH PARTNERS DENTAL ACCESS HEALTH PARTNERS DENTAL ACCESS HEALTH PARTNERS DENTAL ACCESS HEWITT ASSOCIATES, INC. HEWITT ASSOCIATES, INC. ISLA LIPANA&CO. ISLAND COVE CORPORATION ISPUTING ENTERPRISE ISPUTING ENTERPRISE )A MILA & COMPANY SECURITY SERVICES, INC. )A MILA & COMPANY SECURITY SERVICES, INC. (

Registered Name Input Reference Folder No. Box No. A1111exC of SU(!(!lier VAT Exhibit No. CTA Case No. 8657 1,311.80 Reasons 203.99 For Disallowance 852.88 )A MILA & COMPANY SECURITY SERVICES, INC. 71.61 P-19. 7737 TO P-19. 7740 15 OF 38 4 OF9 4 OF9 )AMILA & COMPANY SECURITY SERVICES, INC. 1,191.70 P-19. 7741 TO P-19. 7742 15 OF 38 4 OF9 223.29 4 OF9 )A MILA & COMPANY SECURITY SERVICES, INC. 90.12 P-19. 7743 TO P-19. 7745 15 OF 38 4 OF9 184.93 4 OF9 )A MILA & COMPANY SECURITY SERVICES, INC. P-19. 7746 TO P-19. 7747 15 OF 38 4 OF9 1,567.61 4 OF9 )A MILA & COMPANY SECURITY SERVICES, INC. 1,491.88 P-19. 7748 TO P-19. 7750 15 OF 38 4 OF9 With noted alterations or additions in the supporting 1,972.77 4 OF9 Offical Receipt without countersagnature of the )AMILA & COMPANY SECURITY SERVICES, INC. P-19. 7751 TO P-19. 7752 15 OF 38 4 OF9 "authorized representative of the supplier 110.09 4 OF9 )AMILA & COMPANY SECURITY SERVICES, INC. 2,097.96 P-19. 7753 TO P-19. 7754 15 OF 38 4 OF9 1,588.70 4 OF9 )AMILA & COMPANY SECURITY SERVICES, INC. P-19. 7755 15 OF 38 4 OF9 120.10 4 OF9 )A MILA & COMPANY SECURITY SERVICES, INC. 1,738.80 P-19. 7756 TO P-19. 7758 15 OF 38 4 OF9 9,990.00 4 OF9 )A MILA & COMPANY SECURITY SERVICES, INC. P-19. 7759 TO P-19. 7762 15 OF 38 4 OF9 818.57 4 OF9 )A MILA & COMPANY SECURITY SERVICES, INC. 1,486.07 P-19. 7763 TO P-19. 7766 15 OF 38 4 OF9 3,168.96 4 OF9 )AMILA & COMPANY SECURITY SERVICES, INC. 2,016.00 P-19. 7767 TO P-19. 7768 15 OF 38 4 OF9 1,499.40 4 OF9 )A MILA & COMPANY SECURITY SERVICES, INC. 1,638.00 P-19. 7769 TO P-19. 7772 15 OF 38 4 OF9 1,787.40 4 OF9 )A MILA & COMPANY SECURITY SERVICES, INC. 1,260.00 P-19. 7773 TO P-19. 7776 15 OF 38 4 OF9 2,142.00 4 OF9 )A MILA & COMPANY SECURITY SERVICES, INC. P-19. 7777 TO P-19. 7778 15 OF 38 4 OF9 924.00 4 OF9 LANE ARCHNE TECHNOLOGIES CORP L 1,597.20 P-19. 7805 TO P-19. 7807 15 OF 38 4 OF9 VAT not separately indicated in the OR 1,764.00 4 OF9 MANILA BULLETIN PUBLISHING CORP. I 1,710.00 P-19. 7808 TO P-19. 7809 15 OF 38 4 OF9 VAT not separately indicated in the OR 4 OF9 METRO PARKING MANAGEMENT (PHILS.) INC. 336.00 P-19. 7835 TO P-19. 7837 15 OF 38 4 OF9 VAT not separately indicated in the OR 3,192.00 4 OF9 METRO PARKING MANAGEMENT (PHJLS.) INC. 1,026.00 P-19. 7838 TO P-19. 7840 15 OF 38 4 OF9 VAT not separately indicated in the OR 4 OF9 MOBJLEX CAR AND TRUCK RENTAL, INC. 570.00 P-19. 7841 TO P-19. 7845 15 OF 38 4 OF9 VAT not separately indicated in the OR 2,314.29 4 OF9 MRS. MYRNA PYUN 1,500.00 P-19. 7846 TO P-19. 7848 15 OF 38 4 OF9 VAT not separately indicated in the OR 1,680.00 4 OF9 MRS. MYRNA PYUN 1,236.06 P-19. 7849 TO P-19.7850 15 OF 38 4 OF9 VAT not separately indicated in the OR 4 OF9 MRS. MYRNA PYUN 898.25 P-19. 7851 TO P-19. 7853 15 OF 38 4 OF9 VAT not separately indicated in the OR 1,684.64 4 OF9 MRS. MYRNA PYUN 1,227.19 P-19. 7854 TO P-19. 7855 15 OF 38 4 OF9 VAT not separately indicated in the OR 1,236.06 4 OF9 MRS. MYRNA PYUN P-19. 7856 15 OF 38 4 OF9 Supported by document other than OR -' 961.27 4 OF9 MRS. MYRNA PYUN 858.56 P-19. 7857 TO P-19. 7858 15 OF 38 4 OF9 VAT not separately indicated in the OR 2,511.61 4 OF9 MRS. MYRNA PYUN 40,756.55 P-19. 7859 15 OF 38 4 OF9 Supported by document other than OR 2,652.08 4 OF9 MRS. MYRNA PYUN 32,932.73 P-19. 7860 TO P-19. 7861 15 OF 38 4 OF9 VAT not separately indicated in the OR 1,158.80 4 OF9 MRS. MYRNA PYUN 1,341.40 P-19. 7862 TO P-19. 7863 15 OF 38 4 OF9 VAT not separately indicated in the OR 1,226.32 4 OF9 MRS. MYRNA PYUN 2,159.21 P-19. 7864 15 OF 38 4 OF9 Supported by document other than OR 1,071.07 4 OF9 MRS. MYRNA PYUN 1,194.28 P-19. 7865 TO P-19. 7867 15 OF38 4 OF9 VAT not separately indicated in the OR 800.20 4 OF9 NEVILLE-CLARKE PHILIPPINES INC 872.56 P-19. 7868 TO P-19. 7869 15 OF 38 4 OF9 VAT not separately indicated in the OR 1,963.77 4 OF9 NEVILLE-CLARKE PHILIPPINES INC 929.91 P-19. 7870 15 OF 38 4 OF9 Supported by document other than OR 1,389.95 4 OF9 NEVILLE-CLARKE PHILIPPINES INC 989.32 P-19. 7871 TO P-19. 7872 15 OF 38 4 OF9 Supported by document other than OR 901.88 4 OF9 OFFJCEMAN, INC. 981.51 P-19. 7873 TO P-19. 7874 15 OF 38 4 OF9 VAT not separately indicated in the OR 884.29 4 OF9 PLATINUM 168 INC. 1,290.81 P-19. 7875 TO P-19. 7877 15 OF 38 4 OF9 VAT not separately indicated in the OR 2,764.19 4 OF9 POWERVISION CAREER COUNSELING SERVICES 2,758.80 P-19. 7878 TO P-19. 7879 15 OF 38 4 OF9 VAT not separately indicated in the OR 2,787.44 4 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,186.99 P-19. 7880 TO P-19. 7883 15 OF 38 4 OF9 VAT not separately indicated in the OR 2,138.59 4 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,112.26 P-19. 7884 TO P-19. 7885 15 OF38 4 OF9 VAT not separately indicated in the OR 2,258.61 4 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 131.30 P-19. 7886 TO P-19. 7887 15 OF 38 4 OF9 VAT not separately indicated in the OR 1,178.05 4 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,465.86 P-19. 7888 TO P-19. 7889 15 OF 38 4 OF9 VAT not separately indicated in the OR 1,322.21 4 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,100.28 P-19. 7890 TO P-19. 7892 15 OF 38 4 OF9 VAT not separately indicated in the OR 1,279.15 4 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 835.03 P-19. 7893 TO P-19. 7896 15 OF 38 4 OF9 VAT not separately indicated in the OR 2,503.31 4 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 492.93 P-19. 7897 TO P-19. 7900 15 OF 38 4 OF9 VAT not separately indicated in the OR 31,245.78 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,246.59 P-19. 7901 TO P-19. 7905 15 OF 38 VAT not separately indicated in the OR 1,376.52 PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,159.21 P-19. 7906 15 OF 38 VAT not separately indicated in the OR 2,618.39 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,385.65 P-19. 7907 TO P-19. 7911 15 OF 38 VAT not separately indicated in the OR 4,663.20 PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 7912 TO P-19. 7913 15 OF 38 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 7914 TO P-19. 7917 15 OF 38 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 7918 TO P-19. 7921 15 OF 38 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 7922 TO P-19. 7925 15 OF 38 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 7926 TO P-19. 7928 15 OF 38 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 7929 TO P-19. 7931 15 OF 38 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 7932 TO P-19. 7935 15 OF 38 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 7936 TO P-19. 7940 15 OF 38 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 7941 TO P-19. 7944 15 OF 38 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 7945 TO P-19. 7949 15 OF 38 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 7950 TO P-19. 7951 15 OF 38 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 7952 TO P-19. 7953 15 OF 38 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 7954 TO P-19. 7955 15 OF 38 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 7956 TO P-19. 7957 15 OF 38 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 7958 TO P-19. 7959 15 OF 38 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 7960 TO P-19. 7961 15 OF 38 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 7962 TO P-19. 7963 15 OF 38 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 7964 TO P-19. 7965 15 OF 38 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 7966 TO P-19. 7970 15 OF 38 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 7971 TO P-19. 7975 15 OF 38 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 7976 TO P-19. 7978 15 OF 38 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 7979 TO P-19. 7982 15 OF 38 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 7983 TO P-19. 7986 15 OF 38 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 7987 TO P-19. 7990 15 OF 38 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 7991 TO P-19. 7994 15 OF 38 VAT not separ.tely indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 7995 TO P-19. 7998 15 OF 38 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 7999 TO P-19. 8002 15 OF 38 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 8003 TO P-19. 8006 16 OF 38 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 8007 TO P-19. 8011 16 OF 38 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 8012 TO P-19. 8015 16 OF 38 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECJA LISTS, INC. P-19. 8016 TO P-19. 8019 16 OF 38 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 8020 TO P-19. 8024 16 OF 38 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 8025 TO P-19. 8027 16 OF 38 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 8028 16 OF 38 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 8029 TO P-19. 8032 16 OF 38 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 8033 TO P-19. 8036 16 OF 38 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 8037 TO P-19. 8039 16 OF 38 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 8040 16 OF 38 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 8041 16 OF 38 VAT not separately indicated in the OR PRIMOVER CONSULTANCY SERVICES INCORPORAT P:J9. 8042 _'1'0 P-19. 8046 __ __16 OF 38 VAT not separately indicated in the OR r

Registered Name Input Reference Folder No. Box No. AtmexC of Su~l'!lier VAT Exhibit NQ. CTA Case No. 8657 1,219.52 P-19. 8047 TO P-19. 8051 Reasons 2,160.00 P-19. 8052 TO P-19. 8055 For Disallowance P-19. 8056 TO P-19. 8060 PRJ MOVER CONSULTANCY SERVICES INCORPORAT 600.00 P-19. 8061 TO P-19. 8065 16 OF 38 4 OF9 VAT not separately indicated in the OR 3,000.00 PRJ MOVER CONSULTANCY SERVICES INCORPORAT 23,471.89 P-19. 8077 16 OF 38 4 OF9 VAT not separately indicated in the OR P-19. 8078 TO P-19. 8079 PRONTO EXPRESS DISTRIBUTION, INC. 320.00 P-19. 8080 TO P-19. 8081 16 OF 38 4 OF9 VAT not separately indicated in the OR 240.00 P-19. 8082 TO P-19. 8084 PRONTO EXPRESS DISTRIBUTION, INC. 320.00 P-19. 8085 TO P-19. 8087 16 OF 38 4 OF9 VAT not separately indicated in the OR 10,116.00 P-19. 8178 TO P-19. 8179 QUANTUVIS RESOURCES CORPORATION 770.03 P-19. 8180 TO P-19. 8181 16 OF 38 4 OF9 Supported by SOA 539.28 P-19. 8182 TO P-19. 8183 RENTOK!L INITIAL PHILIPPINES, INC. 326.94 P-19. 8184 TO P-19. 8185 16 OF 38 4 OF9 VAT not separately indicated in the OR 674.56 P-19. 8186 TO P-19. 8187 RENTOKIL INITIAL PHILIPPINES, INC. 306.66 P-19. 8188 TO P-19. 8189 16 OF 38 4 OF9 VAT not separately indicated in the OR 751.08 P-19. 8190 TO P-19. 8191 RENTOK!L INITIAL PHILIPPINES, INC. 363.78 P-19. 8192 TO P-19. 8193 16 OF 38 4 OF9 VAT not separately indicated in the OR 27.41 P-19. 8194 TO P-19. 8195 RHODELIA S. DUERME 539.28 P-19. 81% TO P-19. 8197 16 OF 38 4 OF9 VAT not separately indicated in the OR 304.11 P-19. 8198 TO P-19. 8199 RICOH ( PHILIPPINES ), INC. 539.28 P-19. 8200 TO P-19. 8201 16 OF 38 4 OF9 VAT not separately indicated in the OR 27.24 P-19. 8202 TO P-19. 8203 RICOH ( PHILIPPINES ), INC. 539.28 P-19. 8204 TO P-19. 8205 16 OF 38 4 OF9 VAT not separately indicated in the OR 1,845.65 P-19. 8206 TO P-19. 8207 RICOH ( PHILIPPINES ), INC. 858.97 P-19. 8208 TO P-19. 8210 16 OF 38 4 OF9 VAT not separately indicated in the OR 99.94 P-19. 8211 TO P-19. 8212 RICOH ( PHILIPPINES ), INC. 770.03 P-19. 8213 TO P-19. 8215 16 OF 38 4 OF9 VAT not separately indicated in the OR 40.61 P-19. 8216 TO P-19. 8218 RICOH ( PHILIPPINES ), INC. 20.92 P-19. 8219 TO P-19. 8221 16 OF 38 4 OF9 VAT not separately indicated in the OR 84.21 P-19. 8222 TO P-19. 8223 RICOH ( PHILIPPINES ), INC. 762.40 P-19. 8224 TO P-19. 8225 16 OF 38 4 OF9 VAT not separately indicated in the OR 762.40 P-19. 8226 TO P-19. 8228 RICOH ( PHILIPPINES ), INC. 223.23 P-19. 8229 TO P-19. 8232 16 OF 38 4 OF9 VAT not separately indicated in the OR 45.37 P-19. 8233 TO P-19. 8234 RICOH ( PHILIPPINES ), INC. 881.07 P-19. 8284 TO P-19. 8288 16 OF 38 4 OF9 VAT not separately indicated in the OR 5,057.15 P-19. 8289 TO P-19. 8293 RICOH ( PHILIPPINES ), INC. 5,764.29 P-19. 8294 TO P-19. 8298 16 OF 38 4 OF9 VAT not separately indicated in the OR 4,917.86 P-19. 8299 TO P-19. 8303 RICOH ( PHILIPPINES ), INC. 5,110.71 P-19. 8309 TO P-19. 8312 16 OF 38 4 OF9 VAT not separately indicated in the OR 240.45 P-19. 8315 TO P-19. 8317 RICOH ( PHILIPPINES ), INC. 6,037.50 P-19. 8318 TO P-19. 8322 16 OF 38 4 OF9 VAT not separately indicated in the OR 4,958.44 P-19. 8323 TO P-19. 8324 RICOH ( PHILIPPINES ), INC. 1,462.50 P-19. 8325 TO P-19. 8329 16 OF 38 4 OF9 VAT not separately indicated in the OR 1,332.71 P-19. 8330 TO P-19. 8334 RICOH ( PHILIPPINES ), INC. 2,853.58 P-19. 8338 TO P-19. 8339 16 OF 38 4 OF9 VAT not separately indicated in the OR 1,071.43 P-19. 8340 TO P-19. 8342 RICOH ( PHILIPPINES ), INC. 9,795.92 P-19. 8343 TO P-19. 8345 16 OF 38 4 OF9 VAT not separately indicated in the OR 42,030.00 P-19. 8346 TO P-19. 8350 RICOH ( PHILIPPINES), INC. 5,561.32 P-19. 8351 TO P-19. 8352 16 OF 38 4 OF9 VAT not separately indicated in the OR 3,482.14 P-19. 8353 TO P-19. 8354 RICOH ( PHILIPPINES), INC. 3,428.57 16 OF 38 4 OF9 VAT not separately indicated in the OR 7,125.00 P-19. 8355 RICOH ( PHILIPPINES), INC. 48.00 P-19. 8356 TO P-19. 8358 16 OF 38 4 OF9 VAT not separately indicated in the OR 48.00 P-19. 8359 TO P-19. 8361 RICOH ( PHILIPPINES ), INC. 96.00 P-19. 8362 TO P-19. 8364 16 OF 38 4 OF9 VAT not separately indicated in the OR 48.00 RICOH ( PHILIPPINES), INC. 48.00 P-19. 8365 16 OF 38 4 OF9 VAT not separately indicated in the OR 288.00 P-19. 8366 RICOH ( PHILIPPINES), INC. 48.00 P-19. 8367 TO P-19. 8368 16 OF 38 4 OF9 VAT not separately indicated in the OR 48.00 P-19. 8369 TO P-19. 8371 RICOH ( PHILIPPINES), INC. 96.00 P-19. 8372 TO P-19. 8374 16 OF 38 4 OF9 VAT not separately indicated in the OR 48.00 P-19. 8375 RICOH ( PHILIPPINES), INC. 96.00 P-19. 8376 16 OF 38 4 OF9 VAT not separately indicated in the OR 1,008.00 P-19. 8377 TO P-19. 8378 RICOH ( PHILIPPINES), INC. 144.00 P-19. 8379 16 OF 38 4 OF9 VAT not separately indicated in the OR 396.43 P-19. 8380 RICOH ( PHILIPPINES), INC. 48.00 P-19. 8381 TO P-19. 8382 16 OF 38 4 OF9 VAT not separately indicated in the OR 96.00 P-19. 8383 TO P-19. 8385 R!COH ( PHILIPPINES ), INC. 48.00 P-19. 8386 TO P-19. 8387 16 OF 38 4 OF9 VAT not separately indicated in the OR 48.00 P-19. 8388 TO P-19. 8389 ROVIAN TRANSPORT SERVICES 384.00 P-19. 8390 16 OF 38 4 OF9 Supported by Non VAT OR 96.00 P-19. 8391 ROVIAN TRANSPORT SERVICES 150.00 P-19. 8392 16 OF 38 4 OF9 Supported by Non VAT OR 24.00 P-19. 8393 TO P-19. 8395 ROVIAN TRANSPORT SERVICES 24.00 P-19. 8396 TO P-19. 8398 16 OF 38 4 OF9 Supported by Non VAT OR 60.00 P-19. 8399 TO P-19. 8401 ROV!AN TRANSPORT SERVICES 60.00 P-19. 8402 TO P-19. 8403 16 OF 38 4 OF9 Supported by Non VAT OR 330.00 P-19. 8488 TO P-19. 8490 SEAGULL GLASS WORKS, INC. 150.00 P-19. 8491 TO P-19. 8492 16 OF 38 4 OF9 VAT not separately indicated in the OR 24.00 P-19. 8493 TO P-19. 8494 THE LEATHER COLLECTION, INC. 24.00 P-19. 8495 TO P-19. 8497 16 OF 38 4 OF9 VAT not separately indicated in the OR 150.00 P-19. 8498 TO P-19.8500 THE RICHMONDE HOTEL 150.00 P-19. 8501 TO P-19.8502 16 OF 38 4 OF9 VAT not separately indicated in the OR 150.00 P-19. 8503 TO P-19. 8504 TONE GUIDE PRESS, INC. 60.00 P-19. 8505 TO P-19.8506 16 OF 38 4 OF9 VAT not separately indicated in the OR I 330.00 P-19. 8507 TO P-19. 8508 TOYOTA PASONG TAMO, INC 330.00 P-19. 8509 TO P-19. 8510 16 OF 38 4 OF9 VAT not separately indicated in the OR 150.00 P-19. 8511 TO P-19. 8512 TOYOTA PASONG TAMO, INC P-19. 8513 TO P-19. 8514 16 OF 38 4 OF9 VAT not separately indicated in the OR V S BENITO REALTY AND DEVELOPMENT CORP. 16 OF 38 4 OF9 VAT not separately indicated in the OR VISIONS AND BREAKTHROUGHS INTERNATIONAL, 16 OF 38 4 OF9 VAT not separately indicated in the OR VIVENTIS SEARCH ASIA, INC. I 16 OF 38 4 OF9 VAT not separately indicated in the OR WORLD SPICES INTERNATIONAL CUISINE, INC. 16 OF 38 4 OF9 VAT not separately indicated in the OR YNZAL MARKETING CORPORATION 16 OF 38 4 OF9 VAT not separately indicated in the OR YNZAL MARKETING CORPORATION 16 OF 38 4 OF9 VAT not separately indicated in the OR YNZAL MARKETING CORPORATION 16 OF 38 4 OF9 Supported by Invoice instead of OR ACE MILLENNIUM GRAPHIC PRINTER 16 OF 38 4 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 16 OF 38 4 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 16 OF 38 4 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 16 OF 38 4 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 16 OF 38 4 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 16 OF 38 4 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 16 OF 38 4 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 16 OF 38 4 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 16 OF 38 4 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 16 OF 38 4 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 16 OF 38 4 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 16 OF 38 4 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 16 OF 38 4 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 16 OF 38 4 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 16 OF 38 4 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 16 OF 38 4 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 16 OF 38 4 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 16 OF 38 4 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 16 OF 38 4 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 16 OF 38 4 OF9 VAT not separately indicated in the OR -- ---- (

Registered Name Input Reference Folder No. Box No. AunexC of 5URR1ier VAT Exhibit NQ. CfA Case No. 8657 ADVENTURE INTERNATIONAL TOURS INC. 330.00 P-19. 8515 TO P-19. 8516 Reasons ADVENTURE INTERNATIONAL TOURS INC. 330.00 P-19. 8517 TO P-19. 8518 For Disallowance ADVENTURE INTERNATIONAL TOURS INC. 330.00 P-19. 8519 TO P-19. 8520 ADVENTURE INTERNATIONAL TOURS INC. 330.00 P-19. 8521 TO P-19. 8522 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 330.00 P-19. 8523 TO P-19. 8524 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 330.00 P-19. 8525 TO P-19. 8526 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 330.00 P-19. 8527 TO P-19. 8528 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 330.00 P-19. 8529 TO P-19. 8530 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 8531 TO P-19. 8532 16 OF38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 330.00 P-19. 8533 TO P-19. 8534 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 8535 TO P-19. 8536 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 330.00 P-19. 8537 TO P-19. 8538 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 8539 TO P-19. 8540 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 8541 TO P-19. 8542 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 330.00 P-19. 8543 TO P-19. 8544 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 330.00 P-19. 8545 TO P-19. 8546 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 330.00 P-19. 8547 TO P-19. 8548 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 8549 TO P-19. 8550 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 8551 TO P-19. 8552 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 8553 TO P-19. 8554 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 8555 TO P-19. 8556 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 8557 TO P-19. 8558 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 8559 TO P-19. 8560 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 8561 TO P-19. 8562 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 330.00 P-19. 8563 TO P-19. 8564 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 8565 TO P-19. 8566 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 8567 TO P-19. 8568 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 8569 TO P-19. 8570 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 8571 TO P-19. 8572 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 330.00 P-19. 8573 TO P-19. 8574 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 8575 TO P-19. 8576 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 8577 TO P-19. 8578 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 8579 TO P-19. 8580 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 60.00 P-19. 8581 TO P-19. 8582 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 330.00 P-19. 8583 TO P-19. 8584 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 8585 TO P-19. 8586 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 8587 TO P-19. 8588 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 8589 TO P-19. 8590 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 8591 TO P-19. 8592 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 8593 TO P-19. 8594 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 8595 TO P-19. 8596 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 60.00 P-19. 8597 TO P-19. 8598 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 60.00 P-19. 8599 TO P-19. 8600 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 60.00 P-19. 8601 TO P-19. 8602 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 8603 TO P-19. 8604 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 330.00 P-19. 8605 TO P-19. 8609 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 8610 TO P-19. 8612 16 OF38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 8613 TO P-19. 8615 16 OF38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 8616 TO P-19. 8618 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 8619 TO P-19. 8621 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 8622 TO P-19. 8626 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 8627 TO P-19. 8630 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 8631 TO P-19. 8633 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 8634 TO P-19. 8636 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 8637 TO P-19. 8640 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 8641 TO P-19. 8643 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 8644 TO P-19. 8646 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 8647 TO P-19. 8651 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 60.00 P-19. 8652 TO P-19. 8654 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 8655 TO P-19. 8657 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 8658 TO P-19. 8660 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 8661 TO P-19. 8663 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 24.00 P-19. 8664 TO P-19. 8667 16 OF 38 4 OF9 VAT not separately indicated in the OR ADVENTURE INTERNATIONAL TOURS INC. 150.00 P-19. 8668 TO P-19. 8670 16 OF 38 4 OF9 VAT not separately indicated in the OR AJU GLOBAL TRANSPORT CORP. 1,733.57 P-19. 8671 TO P-19. 8674 16 OF 38 4 OF9 VAT not separately indicated in the OR AJU GLOBAL TRANSPORT CORP. 1,484.37 P-19. 8675 TO P-19. 8678 16 OF 38 4 OF9 VAT not separately indicated in the OR AJU GLOBAL TRANSPORT CORP. 4,964.12 P-19. 8679 TO P-19. 8682 16 OF 38 4 OF9 VAT not separately indicated in the OR AJU GLOBAL TRANSPORT CORP. 3,778.75 16 OF 38 4 OF9 VAT not separately indicated in the OR ALARM SECURITY AND INVESTIGATION SERVICES I 2,501.05 P-19. 8683 16 OF 38 4 OF9 VAT not separately indicated in the OR ALARM SECURITY AND INVESTIGATION SERVICES I 2,249.67 P-19. 8689 TO P-19. 8693 16 OF 38 4 OF9 Supported by Invoice instead of OR ALARM SECURITY AND INVESTIGATION SERVICES I 2,227.36 P-19. 8699 TO P-19. 8703 16 OF 38 4 OF9 Supported by Invoice instead of OR CALLSEARCH RECRUITMENT, INC. 8,839.29 P-19. 8704 TO P-19. 8708 16 OF 38 4 OF9 Supported by Invoice instead of OR CANON MARKETING (PHILIPPINES), INC. 165.52 P-19. 8724 TO P-19. 8725 16 OF 38 4 OF9 Supported by Invoice instead of OR CANON MARKETING (PHILIPPINES), INC. 2,035.39 P-19. 8726 TO P-19. 8727 16 OF 38 4 OF9 Supported by Invoice instead of OR CANON MARKETING (PHILIPPINES), INC. 2,035.39 P-19. 8728 TO P-19. 8729 16 OF 38 4 OF9 VAT not separately indicated in the OR CANON MARKETING (PHILIPPINES), INC. 344.43 P-19. 8730 TO P-19. 8731 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 913.46 P-19. 8732 TO P-19. 8733 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 35.05 P-19. 8776 TO P-19. 8777 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 51.93 P-19. 8778 TO P-19. 8779 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 32.02 P-19. 8780 TO P-19. 8781 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 32.02 P-19. 8782 TO P-19. 8783 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 44.14 P-19. 8784 TO P-19. 8785 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 388.14 P-19. 8786 TO P-19. 8787 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 135.87 P-19. 8788 TO P-19. 8789 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 51.93 P-19. 8790 TO P-19. 8791 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 32.02 P-19. 8792 TO P-19. 8793 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 55.82 P-19. 8794 TO P-19. 8795 16 OF 38 4 OF9 VAT not separately indicated in the OR P-19. 8796 TO P-19. 8797 16 OF 38 4 OF9 VAT not separately indicated in the OR 16 OF 38 4 OF9 VAT not separately indicated in the OR 16 OF 38 4 OF9 VAT not separately indicated in the OR _ f

Registered Name Input Reference Folder No. Box No. AuuexC of Su~glier VAT Exhibit No. CTA Case No. 8657 168.33 P-19. 8798 TO P-19. 8799 Reasons 43.27 P-19. 8800 TO P-19. 8801 For Disallowance 138.90 P-19. 8802 TO P-19. 8803 DHL EXPRESSS (PHILIPPINES) CORP. 51.93 P-19. 8804 TO P-19. 8805 16 OF 38 4 OF9 VAT not separately indicated in the OR 32.02 P-19. 8806 TO P-19. 8807 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 105.15 P-19. 8808 TO P-19. 8809 16 OF 38 4 OF9 VAT not separately indicated in the OR 32.02 P-19. 8810 TO P-19. 8811 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 57.98 P-19. 8812 TO P-19. 8813 16 OF 38 4 OF9 VAT not separately indicated in the OR 88.27 P-19. 8814 TO P-19. 8815 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 35.05 P-19. 8816 TO P-19. 8817 16 OF 38 4 OF9 VAT not separately indicated in the OR 40.24 P-19. 8818 TO P-19. 8819 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 37.65 P-19. 8820 TO P-19. 8821 16 OF 38 4 OF9 VAT not separately indicated in the OR 32.02 P-19. 8822 TO P-19. 8823 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 44.14 P-19. 8824 TO P-19. 8825 16 OF 38 4 OF9 VAT not separately indicated in the OR 44.14 P-19. 8826 TO P-19. 8827 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 167.89 P-19. 8828 TO P-19. 8829 16 OF 38 4 OF9 VAT not separately indicated in the OR 90.87 P-19. 8830 TO P-19. 8831 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 148.85 P-19. 8832 TO P-19. 8833 16 OF 38 4 OF9 VAT not separately indicated in the OR 148.85 P-19. 8834 TO P-19. 8835 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 40.24 P-19. 8836 TO P-19. 8837 16 OF 38 4 OF9 VAT not separately indicated in the OR 35.05 P-19. 8838 TO P-19. 8839 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 44.14 P-19. 8840 TO P-19. 8841 16 OF 38 4 OF9 VAT not separately indicated in the OR 32.02 P-19. 8842 TO P-19. 8843 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 51.93 P-19. 8844 TO P-19. 8845 16 OF 38 4 OF9 VAT not separately indicated in the OR 32.02 P-19. 8846 TO P-19. 8847 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 35.05 P-19. 8848 TO P-19. 8849 16 OF 38 4 OF9 VAT not separately indicated in the OR 51.49 P-19. 8850 TO P-19. 8851 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 37.65 P-19. 8852 TO P-19. 8853 16 OF 38 4 OF9 VAT not separately indicated in the OR 35.05 P-19. 8854 TO P-19. 8855 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 32.02 P-19. 8856 TO P-19. 8857 16 OF 38 4 OF9 VAT not separately indicated in the OR 32.02 P-19. 8858 TO P-19. 8859 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 37.65 P-19. 8860 TO P-19. 8861 16 OF 38 4 OF9 VAT not separately indicated in the OR 37.65 P-19. 8862 TO P-19. 8863 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 143.66 P-19. 8864 TO P-19. 8865 16 OF 38 4 OF9 VAT not separately indicated in the OR 44.14 P-19. 8866 TO P-19. 8867 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 64.04 P-19. 8868 TO P-19. 8869 16 OF 38 4 OF9 VAT not separately indicated in the OR 168.33 P-19. 8870 TO P-19. 8871 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 44.14 P-19. 8872 TO P-19. 8873 16 OF 38 4 OF9 VAT not separately indicated in the OR 44.14 P-19. 8874 TO P-19. 8875 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 168.33 P-19. 8876 TO P-19. 8877 16 OF 38 4 OF9 VAT not separately indicated in the OR 148.85 P-19. 8878 TO P-19. 8879 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 168.33 P-19. 8880 TO P-19. 8881 16 OF 38 4 OF9 VAT not separately indicated in the OR 35.48 P-19. 8882 TO P-19. 8883 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 35.48 P-19. 8884 TO P-19. 8885 16 OF 38 4 OF9 VAT not separately indicated in the OR 35.48 P-19. 8886 TO P-19. 8887 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 35.48 P-19. 8888 TO P-19. 8889 16 OF 38 4 OF9 VAT not separately indicated in the OR 122.23 P-19. 8890 TO P-19. 8892 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 142.22 P-19. 8893 TO P-19. 8895 16 OF 38 4 OF9 VAT not separately indicated in the OR 155.23 P-19. 8896 TO P-19. 8897 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 3,120.00 P-19. 8898 TO P-19. 8899 16 OF 38 4 OF9 VAT not separately indicated in the OR 10,350.00 P-19. 8903 TO P-19. 8906 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 1,928.57 P-19. 8912 TO P-19. 8915 16 OF 38 4 OF9 VAT not separately indicated in the OR 1,078.86 P-19. 8916 TO P-19. 8920 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 19,822.39 P-19. 8921 TO P-19. 8925 16 OF 38 4 OF9 VAT not separately indicated in the OR 1,298.00 P-19. 8926 TO P-19. 8930 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 1,320.91 P-19. 8931 TO P-19. 8935 16 OF 38 4 OF9 VAT not separately indicated in the OR 13,291.87 P-19. 8936 TO P-19. 8940 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 180.00 P-19. 8956 TO P-19. 8957 16 OF 38 4 OF9 VAT not separately indicated in the OR 24,360.00 P-19. 8958 TO P-19.8%2 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 1,320.00 P-19. 8968 TO P-19. 8970 16 OF 38 4 OF9 VAT not separately indicated in the OR 1,320.00 P-19. 8971 TO P-19. 8972 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 1,865.61 16 OF 38 4 OF9 VAT not separately indicated in the OR 80,893.80 P-19. 8975 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 15,689.76 P-19. 8983 TO P-19. 8985 16 OF 38 4 OF9 VAT not separately indicated in the OR 7,200.00 P-19. 8994 TO P-19. 8998 16 OF 38 4 OF9 Supported by SOA DHL EXPRESSS (PHILIPPINES) CORP. 530.48 P-19. 8999 TO P-19. 9001 16 OF 38 4 OF9 VAT not separately indicated in the OR 1,589.56 P-19. 9039 TO P-19. 9042 16 OF 38 4 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 266.43 P-19. 9043 TO P-19. 9046 16 OF 38 4 OF9 VAT not separately indicated in the OR 266.43 P-19. 9047 TO P-19. 9049 17 OF 38 5 OF9 DHL EXPRESSS (PHILIPPINES) CORP. 100.08 P-19. 9050 TO P-19. 9051 17 OF 38 5 OF9 With noted alterations or additions in the supporting 1,954.16 P-19. 9052 TO P-19. 9054 17 OF 38 5 OF9 DHL EXPRESSS (PHILIPPINES) CORP. 1,459.95 P-19. 9055 TO P-19. 9058 17 OF 38 5 OF9 1 1,472.33 P-19. 9059 TO P-19. 9061 17 OF 38 5 OF9 DHL EXPRESSS (PHILIPPINES) CORP. 466.97 P-19. 9062 TO P-19. 9065 17 OF 38 5 OF9 [Ofhcal Receipt w1thout counterstgnature of the 245.89 P-19. 9066 TO P-19. 9069 17 OF 38 5 OF9 rhonzed representative of the supplier DHL EXPRESSS (PHILIPPINES) CORP. 245.89 P-19. 9070 TO P-19. 9071 17 OF 38 5 OF9 351.54 P-19. 9072 TO P-19. 9073 17 OF 38 5 OF9 i DHL EXPRESSS (PHILIPPINES) CORP. 1,653.96 P-19. 9099 TO P-19. 9103 17 OF 38 5 OF9 313.74 P-19. 9104 TO P-19. 9108 17 OF 38 5 OF9 I DHL EXPRESSS (PHILIPPINES) CORP. 343.98 P-19. 9109 TO P-19. 9110 17 OF 38 5 OF9 262.08 17 OF 38 5 OF9 I DHL EXPRESSS (PHILIPPINES) CORP. 351.54 P-19. 9111 17 OF 38 5 OF9 ! 345.60 P-19. 9112 17 OF 38 5 OF9 .. .J DHL EXPRESSS (PHILIPPINES) CORP. 249.60 P-19. 9113 17 OF 38 5 OF9 249.60 P-19. 9114 17 OF 38 5 OF9 VAT not separdtely indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 22,904.22 P-19. 9115 17 OF 38 5 OF9 VAT not separately indicated in the OR 7,200.00 P-19. 9116 17 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. P-19. 9117 TO P-19. 9121 17 OF 38 5 OF9 VAT not separately indicated in the OR P-19. 9165 TO P-19. 9168 17 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. 17 OF 38 5 OF9 VAT not separately indicated in the OR VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. VAT not separately indicated in the OR VAT not separately indicated in the OR DHL EXPRESSS (PHILIPPINES) CORP. VAT not separately indicated in the OR VAT not separately indicated in the OR DHL GLOBAL FORWARDING (PHILIPPINES), INC. DHL GLOBAL FORWARDING (PHILIPPINES), INC. DHL GLOBAL FORWARDING (PHILIPPINES), INC. DIGITALKEY PRINT AND TRADE I EASTBA Y RESORTS INC. I EXECUTIVE TRAINING INSTITUTE OF THE PHILS. EZRA GENERAL SERVICES, INC. EZRA GENERAL SERVICES, INC. EZRA GENERAL SERVICES, INC. EZRA GENERAL SERVICES, INC. EZRA GENERAL SERVICES, INC. FEDERAL PROTECTION SYSTEMS, INC FOCUS IT CORP. GUTHRIE-JENSEN CONSULTANTS, INC. GUTHRIE-JENSEN CONSULTANTS, INC. HEALTH PARTNERS DENTAL ACCESS HEWITT ASSOCIATES, INC. INNOVE COMMUNICATIONS, INC. INNOVE COMMUNICATIONS, INC. JAMILA & COMPANY SECURITY SERVICES, INC. JAMILA & COMPANY SECURITY SERVICES, INC. JAMILA & COMPANY SECURITY SERVICES, INC. JAMILA & COMPANY SECURITY SERVICES, INC. JAMILA & COMPANY SECURITY SERVICES, INC. JAMILA & COMPANY SECURITY SERVICES, INC. JAMILA & COMPANY SECURITY SERVICES, INC. JAMILA & COMPANY SECURITY SERVICES, INC. JAMILA & COMPANY SECURITY SERVICES, INC. JAMILA & COMPANY SECURITY SERVICES, INC. JAMILA & COMPANY SECURITY SERVICES, INC. LANE ARCHIVE TECHNOLOGIES CORP LANE ARCHIVE TECHNOLOGIES CORP LANE ARCHIVE TECHNOLOGIES CORP LANE ARCHIVE TECHNOLOGIES CORP LANE ARCHIVE TECHNOLOGIES CORP LANE ARCHIVE TECHNOLOGIES CORP LANE ARCHIVE TECHNOLOGIES CORP LANE ARCHIVE TECHNOLOGIES CORP LANE ARCHIVE TECHNOLOGIES CORP MACTAN SHANGRI-LA HOTEL & RESORT, INC. MAY K LEARNING CENTER, INC. I (

Registered Name Input Reference Folder No. Box No. AtmexC of Snj!j!lier VAT Exhibit No. CfA Case No. 8657 MICASA REALTY HOLDINGS, INC. 53,630.27 P-19. 9169 TO P-19. 9170 Reasons MICROIMAGING SALES & SERVICES, INC 5,357.14 P-19. 9171 TO P-19. 9174 For Disallowance MOBILEX CAR AND TRUCK RENTAL, INC. 4,233.01 P-19. 9175 TO P-19. 9179 MOBILEX CAR AND TRUCK RENTAL, INC. 1,886.25 P-19. 9180 TO P-19. 9184 17 OF 38 5 OF9 VAT not separately indicated in the OR MRS. MYRNA PYUN 1,428.00 P-19. 9185 TO P-19. 9186 17 OF 38 5 OF9 VAT not separately indicated in the OR MRS. MYRNA PYUN 2,394.00 P-19. 9187 TO P-19. 9188 17 OF 38 5 OF9 VAT not separately indicated in the OR MRS. MYRNA PYUN 1,428.00 P-19. 9189 TO P-19. 9191 17 OF 38 5 OF9 VAT not separately indicated in the OR MRS. MYRNA PYUN 1,830.00 P-19. 9192 TO P-19. 9193 17 38 59 VAT not separately indicated in the OR MRS. MYRNA PYUN 2,826.00 P-19. 9194 TO P-19. 9197 17 38 59 VAT not separately indicated in the OR MRS. MYRNA PYUN 630.00 P-19. 9198 TO P-19. 9202 17 38 59 VAT not separately indicated in the OR MRS. MYRNA PYUN 1,318.80 P-19. 9203 TO P-19. 9205 17 38 59 VAT not separately indicated in the OR MRS. MYRNA PYUN 1,601.40 P-19. 9206 TO P-19. 9207 17 38 59 VAT not separately indicated in the OR MRS. MYRNA PYUN 3,385.80 P-19. 9208 TO P-19. 9209 17 OF 38 5 OF9 VAT not separately indicated in the OR MRS. MYRNA PYUN 2,520.00 17 OF 38 5 OF9 VAT not separately indicated in the OR MRS. MYRNA PYUN 1,030.20 P-19. 9210 17 OF 38 5 OF9 VAT not separately indicated in the OR MRS. MYRNA PYUN 1,020.00 P-19. 9211 17 OF 38 5 OF9 VAT not separately indicated in the OR MRS. MYRNA PYUN 1,851.00 P-19. 9212 17 OF 38 5 OF9 Supported by document other than OR MRS. MYRNA PYUN 2,14200 P-19. 9213 17 OF 38 5 OF9 Supported by document other than OR MRS. MYRNA PYUN 2,016.00 P-19. 9214 TO P-19. 9215 17 OF 38 5 OF9 Supported by document other than OR NEVILLE-CLARKE PHILIPPINES INC 3,600.00 P-19. 9216 17 OF 38 5 OF9 Supported by document other than OR NEVILLE-CLARKE PHILIPPINES INC 3,192.00 P-19. 9217 TO P-19. 9218 17 OF 38 5 OF9 VAT not separately indicated in the OR NEVILLE-CLARKE PHILIPPINES INC 9,576.00 P-19. 9219 TO P-19. 9221 17 OF 38 5 OF9 Supported by document other than OR NEVILLE-CLARKE PHILIPPINES INC 600.00 P-19. 9222 TO P-19. 9223 17 OF 38 5 OF9 VAT not separately indicated in the OR PIXOGRAFX DIGITAL IMAGING AND PRINTING CEN 501.43 P-19. 9224 TO P-19. 9225 17 OF 38 5 OF9 VAT not separately indicated in the OR PIXOGRAFX DIGITAL IMAGING AND PRINTING CEN 428.57 P-19. 9235 TO P-19. 9239 17 OF 38 5 OF9 VAT notseparatelv indicated in the OR PLATINUM 168 INC. 1,500.00 P-19. 9240 TO P-19. 9243 17 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,355.73 P-19. 9244 TO P-19. 9246 17 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 4,282.46 P-19. 9247 TO P-19. 9250 17 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,359.12 P-19. 9251 TO P-19. 9255 17 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 147.48 P-19. 9256 TO P-19. 9259 17 38 59 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,083.24 P-19. 9260 TO P-19. 9263 17 38 59 VAT not separately_ indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,279.95 P-19. 9264 TO P-19. 9267 17 38 59 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 922.06 P-19. 9268 TO P-19. 9270 17 38 59 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,074.72 P-19. 9271 TO P-19. 9275 17 38 59 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,353.44 P-19. 9276 TO P-19. 9278 17 38 59 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,771.84 P-19. 9279 TO P-19. 9282 17 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,159.71 P-19. 9283 TO P-19. 9287 17 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,073.95 P-19. 9288 TO P-19. 9289 17 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,164.83 P-19. 9290 TO P-19. 9291 17 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,912.64 P-19. 9292 TO P-19. 9293 17 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,499.42 P-19. 9294 TO P-19. 9295 17 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,236.06 P-19. 9296 TO P-19. 9299 17 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 6,539.74 P-19. 9300 TO P-19. 9302 17 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 3,027.21 P-19. 9303 TO P-19. 9307 17 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,401.50 P-19. 9308 TO P-19. 9312 17 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,517.97 P-19. 9313 TO P-19. 9316 17 OF 38 5 OF9 VAT not separately indicated in the OR PRONTO EXPRESS DISTRIBUTION, INC. 4,575.00 P-19. 9317 TO P-19. 9321 17 OF 38 5 OF9 VAT not separately indicated in the OR PUNTA DE FABIAN RESORT, INC. P-19. 9322 TO P-19. 9326 17 OF 38 5 OF9 VAT not separately indicated in the OR QUAERITO QUALITAS INC. 25,703.04 P-19. 9327 TO P-19. 9328 17 OF 38 5 OF9 VAT not separately indicated in the OR ROVIAN TRANSPORT SERVICES 2,892.86 P-19. 9329 TO P-19. 9332 17 OF 38 5 OF9 VAT not separately indicated in the OR ROVIAN TRANSPORT SERVICES 4,869.64 P-19. 9723 TO P-19. 9727 17 OF 38 5 OF9 VAT not separately indicated in the OR ROVIAN TRANSPORT SERVICES 6,364.29 P-19. 9728 TO P-19. 9732 17 OF 38 5 OF9 VAT not separately indicated in the OR SEAFOOD VENTURES CORPORATION 3,857.14 P-19. 9733 TO P-19. 9737 17 OF 38 5 OF9 Supported by Non VAT OR SEAFOOD VENTURES CORPORATION 160.65 P-19. 9754 TO P-19. 9755 17 OF 38 5 OF9 Supported by Non VAT OR SEAFOOD VENTURES CORPORATION 160.65 P-19. 9756 TO P-19. 9757 17 OF 38 5 OF9 Supported by Non VAT OR SEAFOOD VENTURES CORPORATION 160.65 P-19. 9758 17 OF 38 5 OF9 VAT not separately indicated in the OR SEAFOOD VENTURES CORPORATION 160.65 P-19. 9759 17 OF 38 5 OF9 VAT not separately indicated in the OR SEAFOOD VENTURES CORPORATION 160.65 P-19. 9760 17 OF 38 5 OF9 Supported by Invoice instead of OR SEAFOOD VENTURES CORPORATION 160.65 P-19. 9761 17 OF 38 5 OF9 Supported by Invoice instead of OR SEAFOOD VENTURES CORPORATION 160.65 P-19. 9762 17 OF 38 5 OF9 Supported by Invoice instead of OR SEAFOOD VENTURES CORPORATION 160.65 P-19. 9763 17 OF 38 5 OF9 Supported by Invoice instead of OR SEAFOOD VENTURES CORPORATION 160.65 P-19. 9764 17 OF 38 5 OF9 Supported by Invoice instead of OR TAGAYTAY HIGHLANDS INT'L GOLF CLUB, INC. 160.65 P-19. 9765 TO P-19. 9766 17 OF 38 5 OF9 Supported by Invoice instead of OR VISIONS AND BREAKTHROUGHS INTERNATIONAL, 16,157.14 P-19. 9767 TO P-19. 9771 17 OF 38 5 OF9 Supported by Invoice instead of OR WATSON WYATT PHILIPPINES, INC. 9,795.92 P-19. 9785 TO P-19. 9789 17 OF 38 5 OF9 VAT not separately indicated in the OR A.R LOPEZ ENTERPRISES 600.00 P-19. 9790 TO P-19. 9792 17 OF 38 5 OF9 VAT not separately indicated in the OR ACCENT SYSTEMS, INC 1,017.86 P-19. 9793 TO P-19. 9794 17 OF 38 5 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER P-19. 9795 TO P-19. 9799 17 OF 38 5 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 21,428.57 P-19. 9800 TO P-19. 9801 17 OF 38 5 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 144.00 P-19. 9802 TO P-19. 9803 17 OF 38 5 OF9 Without Supporting documents ACE MILLENNIUM GRAPHIC PRINTER 144.00 P-19. 9804 17 OF 38 5 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 48.00 P-19. 9805 17 OF 38 5 OF9 Without Supporting documents ACE MILLENNIUM GRAPHIC PRINTER 288.00 P-19. 9806 17 OF 38 5 OF9 Without Supporting documents ACE MILLENNIUM GRAPHIC PRINTER 144.00 P-19. 9807 17 OF 38 5 OF9 Without Supporting documents ACE MILLENNIUM GRAPHIC PRINTER 48.00 P-19. 9808 17 OF 38 5 OF9 Without Supporting documents ACE MILLENNIUM GRAPHIC PRINTER 48.00 P-19. 9809 TO P-19. 9810 17 OF 38 5 OF9 Without Supporting documents ACE MILLENNIUM GRAPHIC PRINTER 528.00 P-19. 9811 17 OF 38 5 OF9 Without Supporting documents ACE MILLENNIUM GRAPHIC PRINTER 144.00 P-19. 9812 17 OF 38 5 OF9 Without Supporting documents ACE MILLENNIUM GRAPHIC PRINTER 48.00 P-19. 9813 TO P-19. 9814 17 OF 38 5 OF9 Without Supporting documents ACE MILLENNIUM GRAPHIC PRINTER 96.00 P-19. 9815 17 OF 38 5 OF9 Without Supporting documents ACE MILLENNIUM GRAPHIC PRINTER 96.00 P-19. 9816 17 OF 38 5 OF9 Without Supporting documents ACE MILLENNIUM GRAPHIC PRINTER 96.00 P-19. 9817 17 OF 38 5 OF9 Without Supporting documents ACE MILLENNIUM GRAPHIC PRINTER 144.00 P-19. 9818 17 OF 38 5 OF9 Without Supporting documents ACE MILLENNIUM GRAPHIC PRINTER 96.00 P-19. 9819 17 OF 38 5 OF9 Without Supporting documents ACE MILLENNIUM GRAPHIC PRINTER 48.00 P-19. 9820 17 OF 38 5 OF9 Without Supporting documents ACE MILLENNIUM GRAPHIC PRINTER 96.00 P-19. 9821 TO P-19. 9822 17 OF 38 5 OF9 Without Supporting documents A)U GLOBAL TRANSPORT CORP. 96.00 P-19. 9823 17 OF 38 5 OF9 Without Supporting documents 96.00 P-19. 9824 TO P-19. 9828 17 OF 38 5 OF9 Without Supporting documents 17 OF 38 5 OF9 Without Supporting documents 1,473.21 17 OF 38 5 OF9 Without Supporting documents

Registered Narne Input Reference Folder No. Box No. AtmexC of SU]:!]:!lier VAT Exhibit No. CTA Case No. 8657 2,193.75 P-19. 9829 TO P-19. 9832 Reasons 482.14 P-19. 9833 TO P-19. 9837 For Disallowance P-19. 9838 TO P-19. 9841 A)U GLOBAL TRANSPORT CORP. 3,428.58 P-19. 9842 TO P-19. 9845 17 OF 38 5 OF9 Without Supporting documents 1,833.00 P-19. 9846 TO P-19. 9847 17 OF 38 5 OF9 Without Supporting documents A)U GLOBAL TRANSPORT CORP. 25,370.67 P-19. 9848 TO P-19. 9851 17 OF 38 5 OF9 Without Supporting documents 40,840.71 P-19. 9852 TO P-19. 9856 17 OF 38 5 OF9 Without Supporting documents A)U GLOBAL TRANSPORT CORP. 2,329.17 P-19. 9857 TO P-19. 9861 17 OF 38 5 OF9 Without Supporting documents 2,523.73 P-19. 9862 TO P-19. 9866 17 OF 38 5 OF9 Without Supporting documents A)U GLOBAL TRANSPORT CORP. 2,530.50 P-19. 9867 TO P-19. 9870 17 OF 38 5 OF9 Without Supporting documents 7,071.43 P-19. 9871 TO P-19. 9872 17 OF 38 5 OF9 Without Supporting documents A)U GLOBAL TRANSPORT CORP. 1,178.57 P-19. 9878 TO P-19. 9881 17 OF 38 5 OF9 Without Supporting documents 4,285.71 P-19. 9895 TO P-19. 9899 17 OF 38 5 OF9 VAT not separately indicated in the OR A)U GLOBAL TRANSPORT CORP. 11,280.04 P-19. 9951 TO P-19. 9955 17 OF 38 5 OF9 VAT not separately indicated in the OR 20,708.04 17 OF 38 5 OF9 VAT not separately indicated in the OR ALARM SECURITY AND INVESTJGATION SERVICES I 13,989.56 P-19. 9960 17 OF 38 5 OF9 VAT not separately indicated in the OR 6,428.57 P-19. 9965 TO P-19. 9969 17 OF38 5 OF9 VAT not separateiJ:' indicated in the OR ALARM SECURITY AND INVESTIGATION SERVICES I 4,125.00 P-19. 9973 TO P-19. 9977 17 OF 38 5 OF9 Supported by SOA 2,758.93 P-19. 9978 TO P-19. 9979 17 OF 38 5 OF9 VAT not separately indicated in the OR ALARM SECURITY AND INVESTIGATION SERVICES I 1,980.00 P-19. 9982 TO P-19. 9983 17 OF 38 5 OF9 VAT not separately indicated in the OR 2,400.00 P-19. 9984 TO P-19. 9985 17 OF 38 5 OF9 VAT not separately indicated in the OR AMANSINA YA RESORTS, INC. 17 OF 38 5 OF9 F.~th noted alterations or additions in the supporting 1,068.00 P-19. 9986 17 OF 38 5 OF9 ASCH PRINTING PRESS 1,500.00 P-19. 9987 fica I Receipt without counters1gnature of the 3,000.00 P-19. 9988 thonzed representative of the suppher BAF ENGINEERING SERVICES I 4,560.00 P-19. 9989 Supported by Invoice instead of OR 2,400.00 P-19. 9990 Supported by Invoice instead of OR CAREER MANAGEMENT CONSULTING AND BUSINE 1,338.00 P-19. 9991 TO P-19. 9993 Supported by Invoice instead of OR 1,080.00 P-19. 9994 TO P-19. 9995 Supported by Invoice instead of OR CLUB BALAI ISABEL INC. 1,008.00 P-19. 9996 TO P-19. 9997 Supported by Invoice instead of OR 1,320.00 P-19. 9998 TO P-19. 9999 DAIICHI PROPERTIES AND DEVELOPMENT, INC. P-19. 10000 TO P-19. 10001 129.60 P-19. 10002 TO P-19. 10004 DATABASE WIZARDS,INC. 54.00 P-19. 10005 TO P-19. 10007 44.10 P-19. 10012 TO P-19. 10016 DELL'S RESTAURANT ASSOCIATES, INC. 857.14 P-19. 10017 TO P-19. 10019 618.86 P-19. 10020 TO P-19. 10023 DELL'S RESTAURANT ASSOCIATES, INC. 447.86 P-19. 10024 TO P-19. 10026 2,100.00 P-19. 10027 TO P-19. 10030 DIGITALKEY PRINT AND TRADE 224.36 P-19. 10031 TO P-19. 10032 216.96 P-19. 10034 TO P-19. 10035 DIGITALKEY PRINT AND TRADE 3,079.80 P-19. 10036 TO P-19. 10040 615.96 P-19. 10041 TO P-19. 10043 DIGITALKEY PRINT AND TRADE 85.71 P-19. 10044 TO P-19. 10047 17 OF 38 5 OF9 With noted alterations or add1t1ons m the supporting DIGITALKEY PRINT AND TRADE 107.78 P-19. 10048 TO P-19. 10052 17 OF 38 5 OF9 DIGITALKEY PRINT AND TRADE 797.71 P-19. 10053 TO P-19. 10055 17 OF 38 5 OF9 Off~eal Receipt without countersign<'lture of the DIGITALKEY PRINT AND TRADE 1,055.67 P-19. 10056 TO P-19. 10059 17 OF 38 5 OF9 DIGITALKEY PRINT AND TRADE 154.93 P-19. 10060 TO P-19. 10062 17 OF 38 5 OF9 authorized representative of the supplier DIGITALKEY PRINT AND TRADE 621.13 P-19. 10063 TO P-19. 10066 17 OF 38 -~ 5 OF9 DIGITALKEY PRINT AND TRADE 58.32 P-19. 10067 TO P-19. 10070 17 OF 38 l.5_ OF9 VAT not separately indicated in the OR DIGITALKEY PRINT AND TRADE 154.93 P-19. 10071 TO P-19. 10073 17 OF 38 DIGITALKEY PRINT AND TRADE 476.66 P-19. 10074 TO P-19. 10077 17 OF 38 I 5 OF9 VAT not separately indicated in the OR DIPIC DIGITAL PICTURES IMAGING CORPORATION 154.93 P-19. 10078 TO P-19. 10080 18 OF 38 DIPIC DIGITAL PICTURES IMAGING CORPORATION 625.59 P-19. 10081 TO P-19. 10083 18 OF 38 _I 5 OF9 VAT not separately indicated in the OR DIPIC DIGITAL PICTURES IMAGING CORPORATION 525.11 P-19. 10084 TO P-19. 10086 18 OF 38 5 OF9 DNX! SOUND SYSTEM RENTAL 804.82 P-19. 10087 TO P-19. 10089 18 OF 38 5 OF9 VAT not separately indicated in the OR DOERS FOODHOUSE AND CATERING SERVICES 64.49 P-19. 10090 TO P-19. 10092 18 OF 38 5 OF9 DOERS FOOD HOUSE AND CATERING SERVICES 1,351.89 P-19. 10093 TO P-19. 10095 18 OF 38 5 OF9 VAT not separately indicated in the OR DOERS FOODHOUSE AND CATERING SERVICES 719.80 P-19. 10096 TO P-19. 10099 18 OF 38 5 OF9 DOERS FOODHOUSE AND CATERING SERVICES 350.40 P-19. 10100 TO P-19. 10101 18 OF 38 5 OF9 VAT not separately indicated in the OR DOERS FOODHOUSE AND CATERING SERVICES 180.00 P-19. 10102 TO P-19. 10104 18 OF 38 5 OF9 EDSA SHANGRI-LA MANILA 2,357.14 P-19. 10105 TO P-19. 10107 18 OF 38 5 OF9 VAT not separately indicated in the OR EDSA SHANGRI-LA MANILA 6,964.29 P-19. 10108 TO P-19. 10111 18 OF 38 5 OF9 EXPRESSNET COMPUTER SYSTEMS 9,860.63 P-19. 10112 TO P-19. 10116 18 OF 38 5 OF9 VAT not separately indicated in the OR FEDERAL PHOENIX ASSURANCE CO., INC. 4,279.86 P-19. 10117 TO P-19. 10120 18 OF 38 5 OF9 FEDERAL PHOENIX ASSURANCE CO., INC. 831.06 P-19. 10121 TO P-19. 10123 18 OF 38 5 OF9 VAT not separately indicated in the OR FEDERAL PHOENIX ASSURANCE CO., INC. 4,200.00 P-19. 10126 TO P-19. 10127 18 OF 38 5 OF9 FEDERAL PHOENIX ASSURANCE CO., INC. 18,080.36 P-19. 10128 TO P-19. 10132 18 OF 38 5 OF9 VAT not separately indicated in the OR FEDERAL PHOENIX ASSURANCE CO., INC. 110.70 P-19. 10133 TO P-19. 10134 18 OF 38 5 OF9 FEDERAL PHOENIX ASSURANCE CO., INC. 203.84 P-19. 10135 TO P-19. 10139 18 OF 38 5 OF9 VAT not separately indicated in the OR FEDERAL PHOENIX ASSURANCE CO., INC. 3,456.00 P-19. 10140 TO P-19. 10141 18 OF 38 5 OF9 FEDERAL PHOENIX ASSURANCE CO., INC. 9,990.00 P-19. 10142 TO P-19. 10143 18 OF 38 5 OF9 VAT not separately indicated in the OR FEDERAL PHOENIX ASSURANCE CO., INC. 9,990.00 P-19. 10144 TO P-19. 10145 18 OF 38 5 OF9 FEDERAL PHOENIX ASSURANCE CO., INC. 9,990.00 P-19. 10146 TO P-19. 10149 18 OF 38 5 OF9 VAT not separately indicated in the OR FEDERAL PHOENIX ASSURANCE CO., INC. 1,789.29 P-19. 10150 TO P-19. 10151 18 OF 38 5 OF9 FEDERAL PHOENIX ASSURANCE CO., INC. 18,808.93 P-19. 10152 18 OF 38 5 OF9 VAT not separately indicated in the OR FEDERAL PHOENIX ASSURANCE CO., INC. 610.71 P-19. 10153 TO P-19. 10157 18 OF 38 5 OF9 FEDERAL PHOENIX ASSURANCE CO., INC. 8,250.00 P-19. 10161 TO P-19. 10162 18 OF 38 5 OF9 VAT not separately indicated in the OR FEDERAL PHOENIX ASSURANCE CO., INC. 2,280.00 P-19. 10163 TO P-19. 10167 18 OF 38 5 OF9 FEDERAL PROTECTION SYSTEMS, INC 4,074.05 P-19. 10168 TO P-19. 10169 18 OF 38 5 OF9 VAT not separately indicated in the OR FEDERAL PROTECTION SYSTEMS, INC 2,688.00 P-19. 10170 TO P-19. 10171 18 OF 38 5 OF9 I M PRINT AND TRADE SERVICES INC. 2,419.20 P-19. 10172 TO P-19. 10175 18 OF 38 5 OF9 VAT not separately indicated in the OR 1-CLD CONSULTING INC. 3,240.00 P-19. 10176 TO P-19. 10177 18 OF 38 5 OF9 IDEAL VISION 46,926.48 P-19. 10178 TO P-19. 10182 18 OF 38 5 OF9 VAT not separately indicated in the OR INFORMATION PROFESSIONALS, INC 1,044.64 P-19. 10183 TO P-19. 10186 18 OF 38 5 OF9 INKSIGHTS INC. 8,610.00 P-19. 10187 TO P-19. 10191 18 OF 38 5 OF9 VAT not separately indicated in the OR ITD CONSULTING GROUP, INC. 1,305.05 P-19. 10192 TO P-19. 10193 18 OF 38 5 OF9 LAIYA BEACH CLUB, INC. 1,428.00 P-19. 10194 TO P-19. 10195 18 OF 38 5 OF9 VAT not separately indicated in the OR LANE ARCHNE TECHNOLOGIES CORP 2,032.80 18 OF 38 5 OF9 LANE ARCHNE TECHNOLOGIES CORP 18 OF 38 5 OF9 VAT not separately indicated in the OR MAKATISHANGRI-LA MANILA 18 OF 38 5 OF9 MANILA BULLETIN PUBLISHING CORP. 18 OF 38 5 OF9 VAT not separately indicated in the OR MANILA BULLETIN PUBLISHING CORP. 18 OF 38 5 OF9 MANILA BULLETIN PUBLISHING CORP. 18 OF 38 5 OF9 VAT not separately indicated in the OR MANILA EAST SPORTS (MESPORTS) CORPORATION 18 38 5 OF9 MANILA EAST SPORTS (MESPORTS) CORPORATION 18 38 5 OF9 VAT not separately indicated in the OR MANILA EAST SPORTS (MESPORTS) CORPORATION 18 OF 38 59 MANTRAMEDIA CORP. 18 OF 38 59 VAT not separately indicated in the OR MAPUA INFORMATION TECHNOLOGY CENTER 18 OF 38 5 OF9 MAXIMUM SOLUTION CORPORATION 18 OF 38 5 OF9 VAT not separately indicated in the OR MAXIMUM SOLUTION CORPORATION 18 OF 38 5 OF9 MAXIMUM SOLUTION CORPORATION 18 OF 38 5 OF9 VAT not separately indicated in the OR MDC GROUP INC. 18 OF 38 5 OF9 MICASA REALTY HOLDINGS, INC. 18 OF 38 5 OF9 VAT not separately indicated in the OR MITSUI TRADING PHILS.,LTD.CO. 18 OF 38 5 OF9 MITSUI TRADING PHILS.,LTD.CO. 18 OF 38 5 OF9 VAT not separately indicated in the OR MOBILEX CAR AND TRUCK RENTAL, INC. 18 OF 38 5 OF9 MRS. MYRNA PYUN 18 OF 38 5 OF9 VAT not separately indicated in the OR MRS. MYRNA PYUN 18 OF 38 5 OF9 5 OF9 VAT not separately indicated in the OR 5 OF9 VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR Without Supporting documents Supported by billing statement VAT not separately indicated in the OR Without Supporting documents Without Supporting documents Without Supporting documents I Without Supporti~ documents VAT not separately indicated in the OR VAT not separately indicated in the OR J VAT not separately indicated in the OR ! VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR I VAT not separately indicated in the OR I f

Registered N arne Input Reference Folder No. Box No. AuuexC ofSuRRlier VAT Exhibit No. CTA Case No. 8657 MRS. MYRNA PYUN 712.20 P-19. 10196 TO P-19. 10197 Reasons MRS. MYRNA PYUN 2,136.00 P-19. 10198 For Disallowance MRS. MYRNA PYUN MRS. MYRNA PYUN 836.40 P-19. 10199 TO P-19. 10200 18 OF 38 5 OF9 VAT not separately indicated in the OR MRS. MYRNA PYUN 887.40 P-19. 10201 TO P-19. 10202 MRS. MYRNA PYUN 2,142.00 18 OF 38 5 OF9 Supported by document other than OR MRS. MYRNA PYUN 2,268.00 P-19. 10203 MRS. MYRNA PYUN 2,142.00 P-19. 10204 18 OF 38 5 OF9 VAT not separately indicated in the OR MRS. MYRNA PYUN 1,386.00 P-19. 10205 MRS. MYRNA PYUN 1,702.20 P-19. 10206 18 OF 38 5 OF9 Supported by document other than OR MRS. MYRNA PYUN 882.00 P-19. 10207 MRS. MYRNA PYUN 1,764.00 P-19. 10208 18 OF 38 5 OF9 Supported by document other than OR MRS. MYRNA PYUN 1,260.00 P-19. 10209 MRS. MYRNA PYUN 714.00 P-19. 10210 TO P-19. 10211 18 OF 38 5 OF9 Supported by document other than OR MRS. MYRNA PYUN 2,077.80 P-19. 10212 TO P-19. 10213 MRS. MYRNA PYUN 2,184.00 P-19. 10214 18 OF 38 5 OF9 Supported by document other than OR MRS. MYRNA PYUN 1,601.40 P-19. 10215 TO P-19. 10216 MRS. MYRNA PYUN 1,213.20 P-19. 10217 TO P-19. 10218 18 OF 38 5 OF9 Supported by document other than OR NEPTEL SYSTEM INTEGRATOR INC 2,268.00 P-19. 10219 NEVILLE-CLARKE PHILIPPINES INC 1,189.29 P-19. 10220 18 OF 38 5 OF9 Supported by document other than OR PHILIPPINE CENTER FOR CREATIVE IMAGING, INC. 570.00 P-19. 10221 TO P-19. 10224 PIXOGRAFX DIGITAL IMAGING AND PRINTING CEN 910.18 P-19. 10225 TO P-19. 10229 18 OF 38 5 OF9 Supported by document other than OR PLATINUM 168 INC. 166.10 P-19. 10230 TO P-19. 10232 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,500.00 P-19. 10233 TO P-19. 10236 18 OF 38 5 OF9 Supported by document other than OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 33,931.88 P-19. 10240 TO P-19. 10242 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,081.05 P-19. 10243 TO P-19. 10244 18 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,270.30 P-19. 10245 TO P-19. 10247 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,512.59 P-19. 10248 TO P-19. 10252 18 OF 38 5 OF9 Supported by document other than OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,320.59 P-19. 10253 TO P-19. 10256 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,540.19 P-19. 10257 TO P-19. 10259 18 OF 38 5 OF9 Supported by document other than OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,148.52 P-19. 10260 TO P-19. 10263 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,221.78 P-19. 10264 TO P-19. 10265 18 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 951.52 P-19. 10266 TO P-19. 10267 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,180.07 P-19. 10268 TO P-19. 10269 18 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 826.55 P-19. 10270 TO P-19. 10271 PRIME AT TECHNOLOGY SPECIALISTS, INC. 935.97 P-19. 10272 TO P-19. 10273 18 OF 38 5 OF9 Supported by document other than OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,465.86 P-19. 10274 TO P-19. 10276 PRIME AT TECHNOLOGY SPECIALISTS, INC. 3,095.47 P-19. 10277 TO P-19. 10280 18 OF 38 5 OF9 Supported by document other than OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,640.04 P-19. 10281 TO P-19. 10285 PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,493.36 P-19. 10286 TO P-19. 10290 18 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,480.96 P-19. 10291 TO P-19. 10295 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,253.64 P-19. 10296 TO P-19. 10299 18 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 716.18 P-19. 10300 TO P-19. 10303 PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,719.58 P-19. 10304 TO P-19. 10307 18 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 7,291.39 P-19. 10308 TO P-19. 10311 PRIME AT TECHNOLOGY SPECIALISTS, INC. 6,497.56 P-19. 10312 TO P-19. 10316 18 OF 38 5 OF9 VAT not separotely indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 648.28 P-19. 10317 TO P-19. 10321 PRIME AT TECHNOLOGY SPECIALISTS, INC. 6,011.79 P-19. 10322 18 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,060.84 P-19. 10323 TO P-19. 10327 PRIME AT TECHNOLOGY SPECIALISTS, INC. 377.31 P-19. 10328 TO P-19. 10332 18 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 734.89 P-19. 10333 TO P-19. 10335 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,084.46 P-19. 10336 TO P-19. 10338 18 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,568.32 P-19. 10339 TO P-19. 10341 PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,944.61 P-19. 10342 TO P-19. 10346 18 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 6,730.32 P-19. 10347 TO P-19. 10351 PRIME AT TECHNOLOGY SPECIALISTS, INC. 945.51 P-19. 10352 TO P-19. 10356 18 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,254.12 P-19. 10357 TO P-19. 10358 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,049.39 P-19. 10359 TO P-19. 10360 18 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 918.73 P-19. 10361 TO P-19. 10362 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,099.02 P-19. 10363 TO P-19. 10364 18 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,839.59 P-19. 10365 TO P-19. 10366 PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,487.56 P-19. 10367 TO P-19. 10368 18 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,080.44 P-19. 10369 TO P-19. 10372 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,436.53 P-19. 10373 TO P-19. 10375 18 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 5,875.06 P-19. 10376 TO P-19. 10379 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,200.15 P-19. 10380 TO P-19. 10384 18 OF38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 540.07 P-19. 10385 TO P-19. 10388 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,601.23 P-19. 10389 TO P-19. 10391 18 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,927.46 P-19. 10392 TO P-19. 10393 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1.411.63 P-19. 10394 TO P-19. 10395 18 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,069.61 P-19. 10396 TO P-19. 10399 PRIME AT TECHNOLOGY SPECIALISTS, INC. 3,241.41 P-19. 10400 TO P-19. 10402 18 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,465.86 P-19. 10403 TO P-19. 10406 PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,486.37 P-19. 10407 TO P-19. 10411 18 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,768.04 P-19. 10412 TO P-19. 10415 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,073.14 P-19. 10416 TO P-19. 10419 18 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,067.17 P-19. 10420 TO P-19. 10422 PRIME AT TECHNOLOGY SPECIALISTS, INC. 32,881.33 P-19. 10423 TO P-19. 10425 18 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,320.59 P-19. 10426 TO P-19. 10427 PRIME AT TECHNOLOGY SPECIALISTS, INC. 3,154.37 P-19. 10428 TO P-19. 10430 18 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 6,724.55 P-19. 10431 TO P-19. 10435 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,380.66 P-19. 10436 TO P-19. 10440 18 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,323.84 P-19. 10441 TO P-19. 10444 PRIME AT TECHNOLOGY SPECIALISTS, INC. 32,721.59 P-19. 10445 TO P-19. 10448 18 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,263.32 P-19. 10449 PRIME AT TECHNOLOGY SPECIALISTS, INC. 5,294.92 P-19. 10450 TO P-19. 10451 18 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,177.56 P-19. 10452 TO P-19. 10456 4,798.55 P-19. 10457 TO P-19. 10461 18 OF 38 5 OF9 VAT not separately indicated in the OR P-19. 10462 TO P-19. 10466 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR 18 OF 38 5 OF9 VAT not separately indicated in the OR ' I

Registered Name Input Reference Folder No. Box No. AtmexC of Sul!l!lier VAT Exhibit No. CfA Case No. S657 PRIME AT TECHNOLOGY SPECJALJSfS, INC. S33.51 P-19. 10467 TO P-19. 1046S Reasons PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,46S.OS P-19. 10469 TO P-19. 10470 For Disallowance PRIME AT TECHNOLOGY SPECIALJSfS, INC. 1,190.9S P-19. 10471 TO P-19. 10472 PRIME AT TECHNOLOGY SPECIALJSfS, INC. P-19. 10473 TO P-19. 10474 1S OF 3S 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 92S.22 P-19. 10475 TO P-19. 10476 1S OF 3S 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,007.0S P-19. 10477 TO P-19. 1047S 1S OF 3S 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 10479 TO P-19. 104SO 1S OF 3S 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 994.77 P-19. 104S1 TO P-19. 104S2 1S OF 3S 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,609.3S P-19. 104S3 TO P-19. 104S6 1S OF 3S 5 OF9 VAT not separately indicated in the OR PRONTO EXPRESS DISTRIBUTION, INC. 2,S59.25 P-19. 104S7 TO P-19. 10491 1S OF 3S 5 OF9 VAT not separately indicated in the OR PRONTO EXPRESS DISTRIBUTION, INC. 1,0S0.56 P-19. 10492 TO P-19. 10496 1S OF 3S 5 OF9 VAT not separately indicated in the OR PRONTO EXPRESS DISTRIBUTION, INC. 1,140.00 P-19. 10497 TO P-19. 10501 1S OF 3S 5 OF9 VAT not separately indicated in the OR RENATO D. NAYONA P-19. 10502 TO P-19. 10506 1S OF 3S 5 OF9 VAT not separately indicated in the OR RENATO D. NAYONA 79S.OO P-19. 10507 TO P-19. 1050S 1S OF 3S 5 OF9 VAT not separately indicated in the OR ROADLINK TRAVEL AND TOURS INC. 696.00 P-19. 10509 TO P-19. 10513 1S OF 38 5 OF9 VAT not separately indicated in the OR ROVIAN TRANSPORT SERVICES 4,117.65 P-19. 10547 TO P-19. 10551 1S OF 3S 5 OF9 VAT not separately indicated in the OR ROVIAN TRANSPORT SERVICES 2,5SS.21 P-19. 10552 TO P-19. 10556 1S OF 3S 5 OF9 Supported by Billing Statement ROVIAN TRANSPORT SERVICES 16,200.00 P-19. 10557 TO P-19. 10561 1S OF 3S 5 OF9 VAT not separately indicated in the OR ROVIAN TRANSPORT SERVICES 5,453.57 P-19. 10562 TO P-19. 10566 1S OF 3S 5 OF9 Supported by Non VAT OR ROVJAN TRANSPORT SERVICES 5,400.00 P-19. 10567 TO P-19. 10571 1S OF 3S 5 OF9 Supported by Non VAT OR ROVIAN TRANSPORT SERVICES 5,5S2.14 P-19. 10572 TO P-19. 10576 1S OF 3S 5 OF9 Supported by Non VAT OR SEAFOOD VENTURES CORPORATION 5,2S2.14 P-19. 105S2 TO P-19. 105S3 1S OF 3S 5 OF9 Supported by Non VAT OR SEAFOOD VENTURES CORPORATION 6,7S7.50 1S OF 3S 5 OF9 Supported by Non VAT OR SEAFOOD VENTURES CORPORATION 4,917.S6 P-19. 10584 1S OF 3S 5 OF9 Supported by Non VAT OR SEAFOOD VENTURES CORPORATION 134.40 P-19. 105S5 1S OF 3S 5 OF9 VAT not separately indicated in the OR SEAFOOD VENTURES CORPORATION 134.40 P-19. 105S6 1S OF 3S 5 OF9 Supported by Invoice instead of OR SEAFOOD VENTURES CORPORATION 134.40 P-19. 105S7 1S OF 3S 5 OF9 Supported by Invoice instead of OR SEAFOOD VENTURES CORPORATION 115.20 P-19. 105SS 1S OF 3S 5 OF9 Supported by Invoice instead of OR SEAFOOD VENTURES CORPORATION 115.20 P-19. 105S9 1S OF 3S 5 OF9 Supported by Invoice instead of OR SEAFOOD VENTURES CORPORATION 96.00 P-19. 10590 1S OF 3S 5 OF9 Supported by Invoice instead of OR SEAFOOD VENTURES CORPORATION 124.SO P-19. 10591 1S OF 3S 5 OF9 Supported by Invoice instead of OR SEAFOOD VENTURES CORPORATION 124.SO P-19. 10592 1S OF 3S 5 OF9 Supported by Invoice instead of OR SEAGULL GLASS WORKS, INC. 96.00 P-19. 10593 TO P-19. 10595 1S OF 3S 5 OF9 Supported by Invoice instead of OR SGS PHILIPPIINES, INC. 124.SO P-19. 10596 TO P-19. 10599 1S OF 3S 5 OF9 Supported by Invoice instead of OR T.).s CLEAR ART 96.00 P-19. 10600 TO P-19. 10602 1S OF 3S 5 OF9 VAT not separately indicated in the OR TAGAYTAY HIGHLANDS INT'L GOLF CLUB, INC. 270.37 P-19. 10605 TO P-19. 10607 IS OF 3S 5 OF9 VAT not separately indicated in the OR THE PENINSULA MANILA 840.00 P-19. 1060S TO P-19. 10612 1S OF 3S 5 OF9 VAT not separately indicated in the OR THE RED GINGER FARM & GARDEN 4S7.50 P-19. 10617 TO P-19. 10621 IS OF 3S 5 OF9 VAT not separately indicated in the OR TOYOTA PASONG TAMO, INC 6,S35.44 P-19. 10622 TO P-19. 10625 IS OF 3S 5 OF9 Without Supporting documents TOYOTA PASONG TAMO, INC 13,602.25 P-19. 10626 TO P-19. 10630 IS OF 3S 5 OF9 VAT not separately indicated in the OR TOYOTA PASONG TAMO, INC 5, 1S0.36 P-19. 10631 TO P-19. 10634 1S OF3S 5 OF9 VAT not separately indicated in the OR TOYOTA PASONG TAMO, INC 74S.72 P-19. 10635 TO P-19. 1063S IS OF 3S 5 OF9 VAT not separately indicated in the OR VECTORDATA, INC. 1,057.99 P-19. 10639 TO P-19. 10643 1S OF 3S 5 OF9 VAT not separately indicated in the OR VIVENTIS SEARCH ASIA, INC. 2,S33.66 P-19. 10644 TO P-19. 10645 1S OF 3S 5 OF9 VAT not separately indicated in the OR WHITE ROCK BEACH RESORT HOTEL, INC. 1,20S.17 P-19. 10646 TO P-19. 10647 1S OF 3S 5 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 51,450.00 P-19. 1064S TO P-19. 10652 1S OF 3S 5 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 20,475.00 P-19. 10653 TO P-19. 10655 1S OF 3S 5 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 1S5,634.00 P-19. 10656 TO P-19. 10657 1S OF 3S 5 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 144.00 P-19. 1065S TO P-19. 10659 1S OF 3S 5 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 96.00 P-19. 10660 TO P-19. 10661 1S OF 3S 5 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 144.00 P-19. 10662 TO P-19. 10663 1S OF 3S 5 OF9 VAT not separately_indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 144.00 P-19. 10664 TO P-19. 10665 1S OF 3S 5 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 4S.OO P-19. 10666 TO P-19. 1066S 1S OF 3S 5 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 2SS.OO P-19. 10669 1S OF 3S 5 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 192.00 P-19. 10670 IS OF 3S 5 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 4S.OO P-19. 10671 TO P-19. 10673 IS OF 3S 5 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 4S.OO P-19. 10674 IS OF 3S 5 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 192.00 P-19. 10675 1S OF 3S 5 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 96.00 P-19. 10676 TO P-19. 10677 IS OF 3S 5 OF9 VAT not separately indicated in the OR ASCH PRINTING PRESS 432.00 P-19. 1067S TO P-19. 10679 1S OF 3S 5 OF9 VAT not separately indicated in the OR CALLSEARCH RECRUITMENT, INC. 144.00 P-19. 11179 IS OF 3S 5 OF9 VAT not separately indicated in the OR CALLSEARCH RECRUITMENT, INC. 96.00 P-19. 11193 TO P-19. 11194 1S OF 3S 5 OF9 VAT not separately indicated in the OR CALLSEARCH RECRUITMENT, INC. 4,S21.42 P-19. 11195 TO P-19. 11196 19 OF 3S 5 OF9 VAT not separately indicated in the OR CALLSEARCH RECRUITMENT, INC. 964.29 P-19. 11197 TO P-19. 1119S 19 OF 3S 5 OF9 VAT not separately indicated in the OR CANON MARKETING (PHILIPPINES), INC. 696.43 P-19. 11199 TO P-19. 11200 19 OF 3S 5 OF9 VAT not separately indicated in the OR CANON MARKETING (PHILIPPINES), INC. 4,125.00 P-19. 11201 TO P-19. 11202 19 OF 3S 5 OF9 VAT not separately indicated in the OR CENTURY PROPERTIES MANAGEMENT, INC. S,250.00 P-19. 11203 19 OF 3S 5 OF9 VAT not separately indicated in the OR CROWNE PLAZA GALLERIA MANILA 114.20 P-19. 11204 TO P-19. 1120S 19 OF3S 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 2,035.39 P-19. 11231 TO P-19. 11235 19 OF 3S 5 OF9 Supported by Invoice instead of OR DHL EXPRESS (PHILIPPINES) CORP. 55,536.63 P-19. 11246 TO P-19. 11250 19 OF 3S 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 29,14S.76 P-19. 11251 TO P-19. 11255 19 OF 3S 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 969.43 P-19. 11256 TO P-19. 11260 19 OF 3S 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 1,09S.69 P-19. 11261 TO P-19. 11265 19 OF 3S 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 46.29 P-19. 11266 TO P-19. 11270 19 OF 3S 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 106.99 P-19. 11271 TO P-19. 11275 19 OF 3S 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 92.5S P-19. 11276 TO P-19. 112SO 19 OF 3S 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 54.59 P-19. 112SI TO P-19. 112S5 19 OF 3S 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 34.06 P-19. 112S6 TO P-19. 11290 19 OF 3S 5 OF9 VAT not separdtely indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 34.06 P-19. 11291 TO P-19. 11295 19 OF 3S 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 34.06 P-19. 11296 TO P-19. 11300 19 OF 3S 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. S4.2S P-19. 11301 TO P-19. 11305 19 OF 3S 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 46.72 P-19. 11306 TO P-19. 11310 19 OF 3S 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 144.9S P-19. 11311 TO P-19. 11315 19 OF 3S 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 46.72 P-19. 11316 TO P-19. 11320 19 OF 3S 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 174.67 P-19. 11321 TO P-19. 11325 19 OF 3S 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 164.63 P-19. 11326 TO P-19. 11330 19 OF 3S 5 OF9 VAT not separately indicated in the OR ~L EXPRESS (PHILIPPINES) CORP. 71.1S P-19. 11331 TO P-19. 11335 19 OF 3S 5 OF9 VAT not separately indicated in the OR 71.62 P-19. 11336 TO P-19. 11340 19 OF 3S 5 OF9 VAT not separately indicated in the OR 147.16 19 OF 3S 5 OF9 VAT not separately indicated in the OR 111.79 19 OF 3S 5 OF9 VAT not separately indicated in the OR (

Registered Name Input Reference Folder No. Box No. AuuexC of Suul!lier VAT Exhibit No. CTA Case No. 8657 DHL EXPRESS (PHILIPPINES) CORP. 46.72 P-19. 11341 TO P-19. 11345 Reasons DHL EXPRESS (PHILIPPINES) CORP. 157.64 P-19. 11346 TO P-19. 11350 For Disallowance DHL EXPRESS (PHILIPPINES) CORP. 178.17 P-19. 11351 TO P-19. 11355 DHL EXPRESS (PHILIPPINES) CORP. 157.64 P-19. 11356 TO P-19. 11360 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 178.17 P-19. 11361 TO P-19. 11365 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 178.17 P-19. 11366 TO P-19. 11370 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 157.64 P-19. 11371 TO P-19. 11375 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 34.06 P-19. 11376 TO P-19. 11380 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 693.45 P-19. 11381 TO P-19. 11385 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 58.95 P-19. 11386 TO P-19. 11389 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 55.02 P-19. 11390 TO P-19. 11393 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 47.16 P-19. 11394 TO P-19. 11397 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 80.35 P-19. 11398 TO P-19. 11402 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 55.02 P-19. 11403 TO P-19. 11406 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 55.02 P-19. 11407 TO P-19. 11410 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 84.28 P-19. 11411 TO P-19. 11414 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 37.12 P-19. 11415 TO P-19. 11418 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 34.06 P-19. 11419 TO P-19. 11422 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 55.02 P-19. 11423 TO P-19. 11426 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 55.02 P-19. 11427 TO P-19. 11430 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 55.02 P-19. 11431 TO P-19. 11434 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 55.02 P-19. 11435 TO P-19. 11438 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 55.02 P-19. 11439 TO P-19. 11442 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 55.02 P-19. 11443 TO P-19. 11446 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 55.02 P-19. 11447 TO P-19. 11450 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 55.02 P-19. 11451 TO P-19. 11454 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 55.02 P-19. 11455 TO P-19. 11458 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 34.06 P-19. 11459 TO P-19. 11462 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 91.70 P-19. 11463 TO P-19. 11467 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 83.41 P-19. 11468 TO P-19. 11472 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 83.41 P-19. 11473 TO P-19. 11477 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 47.16 P-19. 11478 TO P-19. 11481 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 46.72 P-19. 11482 TO P-19. 11486 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 984.72 P-19. 11487 TO P-19. 11491 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 479.48 P-19. 11492 TO P-19. 11496 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 849.78 P-19. 11497 TO P-19. 11501 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 1,057.21 P-19. 11502 TO P-19. 11506 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 174.67 P-19. 11507 TO P-19. 11511 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 47.16 P-19. 11512 TO P-19. 11515 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 55.02 P-19. 11516 TO P-19. 11519 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 93.45 P-19. 11520 TO P-19. 11523 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 55.02 P-19. 11524 TO P-19. 11527 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 46.72 P-19. 11528 TO P-19. 11531 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 415.72 P-19. 11532 TO P-19. 11536 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 157.64 P-19. 11537 TO P-19. 11540 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 55.02 P-19. 11541 TO P-19. 11544 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 1,333.19 P-19. 11545 TO P-19. 11549 19 OF 38 5 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 50.66 P-19. 11550 TO P-19. 11553 19 OF 38 5 OF9 VAT not separately indicated in the OR 19 OF 38 5 OF9 VAT not separately indicated in the OR DIGITALKEY PRINT AND TRADE 96.00 P-19. 11554 19 OF 38 5 OF9 VAT not separately indicated in the OR 19 OF 38 5 OF9 DIGITALKEY PRINT AND TRADE 2,592.00 P-19. 11555 19 OF 38 5 OF9 tithVAT not separately indicated in the OR DIGITALKEY PRINT AND TRADE 4,180.80 P-19. 11556 noted alterotions or additions in the supportmg DIGITALKEY PRINT AND TRADE P-19. 11557 19 OF 38 5 OF9 ffKal Rece1pt without counters1gnclture of the DIGITALKEY PRINT AND TRADE 672.00 P-19. 11558 19 OF 38 5 OF9 DIGITALKEY PRINT AND TRADE 1,641.60 P-19. 11559 19 OF 38 5 OF9 . uthonzed representdtlve of the supplier DIPIC DIGITAL PICTURES IMAGING CORPORATION 7,524.00 P-19. 11560 19 OF 38 5 OF9 DISCOVERY SUITES P-19. 11561 TO P-19. 11562 19 OF 38 5 OF9 Supported by invoice instedd of OR DISCOVERY SUITES 180.00 P-19. 11563 TO P-19. 11566 19 OF 38 5 OF9 Supported by invoice instead of OR DOERS FOODHOUSE AND CATERING SERVICES 4,898.11 P-19. 11567 19 OF 38 5 OF9 Suf>ported by invoice instead of OR DOERS FOODHOUSE AND CATERING SERVICES 3,570.00 P-19. 11568 19 OF 38 5 OF9 Supported by invoice instead of OR DOERS FOODHOUSE AND CATERING SERVICES P-19. 11569 19 OF 38 5 OF9 Supported by invoice instead of OR DUN & BRADSTREET PHILIPPINES, INC. 514.29 P-19. 11570 TO P-19. 11572 19 OF 38 5 OF9 VAT not separately indicated in the OR EDSA SHANGRI-LA MANILA 514.29 P-19. 11573 TO P-19. 11574 19 OF 38 5 OF9 VAT not separately indicated in the OR EDSA SHANGRI-LA MANILA 514.29 P-19. 11575 TO P-19. 11579 19 OF 38 5 OF9 VAT not separately indicated in the OR ELITE MACHINES, INC. 837.00 P-19. 11585 TO P-19. 11586 19 OF 38 5 OF9 VAT not separately indicated in the OR EZRA GENERAL SERVICES, INC. 5,235.68 P-19. 11587 TO P-19. 11588 19 OF 38 5 OF9 Supported by invoice instead of OR EZRA GENERAL SERVICES, INC. 10,260.00 P-19. 11589 19 OF 38 5 OF9 VAT not separately indicated in the OR EZRA GENERAL SERVICES, INC. 257.14 P-19. 11594 19 OF 38 5 OF9 VAT not separately indicated in the OR EZRA GENERAL SERVICES, INC. 1,345.97 P-19. 11595 19 OF 38 5 OF9 VAT not separately indicated in the OR EZRA GENERAL SERVICES, INC. 20,414.44 P-19. 11596 19 OF 38 5 OF9 VAT not separately indicated in the OR EZRA GENERAL SERVICES, INC. 982.88 P-19. 11597 19 OF 38 5 OF9 VAT not separately indicated in the OR EZRA GENERAL SERVICES, INC. 579.74 P-19. 11598 19 OF 38 5 OF9 VAT not separately indicated in the OR EZRA GENERAL SERVICES, INC. 1,417.15 P-19. 11599 19 OF 38 5 OF9 Supported by invoice instead of OR EZRA GENERAL SERVICES, INC. 1,296.86 P-19. 11600 19 OF 38 5 OF9 Supported by invoice instead of OR EZRA GENERAL SERVICES, INC. 13,703.87 P-19.11601 19 OF 38 5 OF9 Supported by invoice instead of OR EZRA GENERAL SERVICES, INC. 19,330.32 P-19. 11602 19 OF 38 5 OF9 Supported by invoice instead of OR EZRA GENERAL SERVICES, INC. 883.79 P-19. 11603 19 OF 38 5 OF9 Supported by invoice instead of OR EZRA GENERAL SERVICES, INC. 944.79 P-19. 11604 19 OF 38 5 OF9 Supported by invoice instead of OR EZRA GENERAL SERVICES, INC. 644.16 P-19. 11605 TO P-19. 11606 19 OF 38 5 OF9 Supported by invoice instead of OR FOCUS IT CORP. 515.32 P-19. 11607 TO P-19. 11611 19 OF 38 5 OF9 Supported by invoice instead of OR HEWm ASSOCIATES, INC. 257.66 P-19. 11637 TO P-19. 11639 19 OF 38 5 OF9 Supported by invoice instead of OR HEWm ASSOCIATES, INC. 1,014.54 P-19. 11640 TO P-19. 11642 19 OF 38 5 OF9 Supported by invoice instead of OR HOFFSMAN SYSTEMATIC DESIGNS, INC. 32,760.00 P-19. 11643 TO P-19. 11644 19 OF 38 5 OF9 Supported by invoice instead of OR I M PRINT AND TRADE SERVICES INC. 82,629.03 P-19. 11645 TO P-19. 11646 19 OF 38 5 OF9 Supported by invoice instead of OR IDEAL VISION 84,153.51 P-19. 11647 TO P-19. 11650 19 OF 38 5 OF9 VAT not separately indicated in the OR INFINITE LABELS CORPORATION 230.40 P-19. 11651 TO P-19. 11655 19 OF 38 5 OF9 VAT not separately indicated in the OR 12,497.15 19 OF 38 5 OF9 VAT not separately indicated in the OR 9,860.62 19 OF 38 5 OF9 VAT not separately indicated in the OR 4,800.00 VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR (

Registered Name Input Reference Folder No. Box No. AmrexC of SU(l(llier VAT Exhibit No. CfA Case No. 8657 !PRINT, INC. 1,157.15 P-19. 11683 TO P-19. 11686 Reasons !PRINT, INC. 4,075.48 P-19. 11687 TO P-19. 11691 For Disallowance !PRINT, INC. 5,033.89 P-19. 11692 TO P-19. 116% !PRINT, INC. 3,566.77 P-19. 11697 TO P-19. 11700 19 OF 38 5 OF9 VAT not separately indicated in the OR !PRINT, INC. 2,136.89 P-19. 11701 TO P-19. 11704 19 OF 38 5 OF9 !PRINT, INC. 1,635.44 P-19. 11705 TO P-19. 11708 19 OF 38 5 OF9 VAT not separately indicated in the OR !PRINT, INC. P-19. 11709 TO P-19. 11713 19 OF 38 5 OF9 !PRINT, INC. 408.86 P-19. 11714 TO P-19. 11718 19 OF 38 5 OF9 VAT not separately indicated in the OR IPRINT, INC. 6,094.87 P-19. 11719 TO P-19. 11723 19 OF 38 5 OF9 J CUBE UNLIMITED RESOURCES INC.. 6,417.09 P-19. 11724 TO P-19. 11725 19 OF 38 5 OF9 VAT not separately indicated in the OR j CUBE UNLIMITED RESOURCES INC., P-19. 11726 TO P-19. 11727 19 OF 38 5 OF9 j CUBE UNLIMITED RESOURCES INC., 86.10 19 OF 38 5 OF9 VAT not separately indicated in the OR J CUBE UNLIMITED RESOURCES INC., 123.21 P-19. 11728 19 OF 38 5 OF9 j CUBE UNLIMITED RESOURCES INC., 73.93 P-19. 11729 19 OF 38 5 OF9 VAT not separately indicated in the OR j CUBE UNLIMITED RESOURCES INC.. 73.93 P-19. 11730 19 OF 38 5 OF9 j CUBE UNLIMITED RESOURCES INC., 123.21 P-19. 11731 19 OF 38 5 OF9 VAT not separately indicated in the OR j CUBE UNLIMITED RESOURCES INC.. 147.86 P-19. 11732 19 OF 38 5 OF9 j CUBE UNLIMITED RESOURCES INC., 123.21 P-19. 11733 19 OF 38 5 OF9 VAT not separately indicated in the OR j CUBE UNLIMITED RESOURCES INC., 123.21 P-19. 11734 19 OF 38 5 OF9 j CUBE UNLIMITED RESOURCES INC., 73.80 P-19. 11735 19 OF 38 5 OF9 VAT not separately indicated in the OR j CUBE UNLIMITED RESOURCES INC., 616.07 P-19. 11736 19 OF 38 5 OF9 J CUBE UNLIMITED RESOURCES INC., 123.21 P-19. 11737 TO P-19. 11738 19 OF 38 5 OF9 VAT not separately indicated in the OR j CUBE UNLIMITED RESOURCES INC., 782.99 P-19. 11739 19 OF 38 5 OF9 739.29 P-19. 11740 19 OF 38 5 OF9 VAT not separately indicated in the OR )A MILA & COMPANY SECURITY SERVICES, INC. 517.50 19 OF 38 5 OF9 P-19. 11741 TO P-19. 11742 19 OF 38 5 OF9 Supported by invoice instead of OR ]AM!LA & COMPANY SECURITY SERVICES, INC. 2,081.32 19 OF 38 5 OF9 ]AM!LA & COMPANY SECURITY SERVICES, INC. P-19. 11743 Supported by invoice instead of OR )A MILA & COMPANY SECURITY SERVICES, INC. 526.90 P-19. 11744 19 OF 38 5 OF9 ]AMILA & COMPANY SECURITY SERVICES, INC. 1,547.20 P-19. 11745 19 OF 38 5 OF9 Supported by invoice instead of OR ]AM!LA & COMPANY SECURITY SERVICES, INC. P-19. 11746 19 OF 38 5 OF9 )A MILA & COMPANY SECURITY SERVICES, INC. 266.43 P-19. 11747 19 OF 38 5 OF9 Supported by invoice instead of OR ]A MILA & COMPANY SECURITY SERVICES, INC. 2,045.60 P-19. 11748 19 OF 38 5 OF9 )AM!LA & COMPANY SECURITY SERVICES, INC. P-19. 11749 19 OF 38 5 OF9 Supported by invoice instead of OR ]A MILA & COMPANY SECURITY SERVICES, INC. 266.43 P-19. 11752 19 OF 38 5 OF9 JAM!LA & COMPANY SECURITY SERVICES, INC. 116.76 P-19. 11753 19 OF 38 5 OF9 Supported by invoice instead of OR )AMILA & COMPANY SECURITY SERVICES, INC. 835.20 P-19. 11756 19 OF 38 5 OF9 KAMAYAN SA PALAISDAAN LANZONISAN NATIVE 1,498.67 P-19. 11757 19 OF 38 5 OF9 Supported by invoice instead of OR KULAY MEDIA DESIGN STUDIO INC. 1,369.65 P-19. 11764 TO P-19. 11767 19 OF 38 5 OF9 KULAY MEDIA DESIGN STUDIO INC. 245.89 P-19. 11771 TO P-19. 11772 19 OF 38 5 OF9 Supported by invoice instead of OR LANE ARCHIVE TECHNOLOGIES CORP 245.89 P-19. 11773 19 OF 38 5 OF9 METRO PARKING MANAGEMENT (PH!LS.) INC. 1,194.64 P-19. 11774 TO P-19. 11776 19 OF 38 5 OF9 Supported by invoice instead of OR METRO PARKING MANAGEMENT (PHILS.) INC. 8,965.22 P-19. 11813 TO P-19. 11814 19 OF 38 5 OF9 M!CASA REALTY HOLDINGS, INC. 1,133.37 P-19. 11815 TO P-19. 11816 19 OF 38 5 OF9 VAT not separately indicated in the OR MRS. MYRNA PYUN 327.60 P-19. 11824 TO P-19. 11825 19 OF 38 5 OF9 MRS. MYRNA PYUN 9,822.84 P-19. 11826 TO P-19. 11827 19 OF 38 5 OF9 Supported by invoice instead of OR MRS. MYRNA PYUN 2,455.72 P-19. 11828 TO P-19. 11829 19 OF 38 5 OF9 MRS. MYRNA PYUN 46,926.48 P-19. 11830 19 OF 38 5 OF9 Supported by invoice instead of OR MRS. MYRNA PYUN 2,058.00 P-19. 11831 19 OF 38 5 OF9 f.~th noted alterations or additions in the supporting MRS. MYRNA PYUN 1,428.00 P-19. 11832 19 OF 38 5 OF9 MRS. MYRNA PYUN 1,050.00 P-19. 11833 19 OF 38 5 OF9 ffical Receipt without countersignature of the MRS. MYRNA PYUN 816.00 P-19. 11834 TO P-19. 11835 19 OF 38 5 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,394.00 P-19. 11836 19 OF 38 5 OF9 thoriz.ed representative of the supplier PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,446.60 P-19. 11851 TO P-19. 11855 19 OF 38 5 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,512.00 P-19. 11856 TO P-19. 11857 19 OF 38 5 OF9 Supported by Billing Statement PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,680.00 P-19. 11858 TO P-19. 11861 19 OF 38 5 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,288.73 P-19. 11862 TO P-19. 11864 19 OF 38 5 OF9 Supported by Billing Statement PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,236.06 P-19. 11865 TO P-19. 11867 19 OF 38 5 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,511.02 P-19. 11868 TO P-19. 11871 19 OF 38 5 OF9 Supported by Billing Statement PRIME AT TECHNOLOGY SPECIALISTS, INC. 954.90 P-19. 11872 TO P-19. 11876 19 OF 38 5 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,007.08 P-19. 11877 TO P-19. 11881 19 OF 38 5 OF9 Supported by Billing Statement PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,394.07 P-19. 11882 TO P-19. 11886 19 OF 38 5 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,777.13 P-19. 11887 TO P-19. 11891 19 OF 38 5 OF9 Supported by Billing Statement PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,811.31 P-19. 11892 TO P-19. 11894 19 OF 38 5 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 4,657.11 P-19. 11895 TO P-19. 11898 19 OF 38 5 OF9 Supported by Billing Statement PRIME AT TECHNOLOGY SPECIALISTS, INC. 7,457.55 P-19. 11899 TO P-19. 11902 19 OF 38 5 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,434.34 P-19. 11903 TO P-19. 11907 19 OF 38 5 OF9 Supported by Billing Statement PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,101.50 P-19. 11908 TO P-19. 11912 19 OF 38 5 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,158.19 P-19. 11913 TO P-19. 11917 19 OF 38 5 OF9 Supported by Billing Statement PRIME AT TECHNOLOGY SPECIALISTS, INC. 7,685.91 P-19. 11918 TO P-19. 11921 19 OF 38 5 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 3,422.82 P-19. 11922 TO P-19. 11925 19 OF 38 5 OF9 Supported by Billing Statement I PRIME AT TECHNOLOGY SPECIALISTS, INC. 6,760.00 P-19. 11926 TO P-19. 11929 19 OF 38 5 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 780.09 P-19. 11930 TO P-19. 11934 19 OF 38 5 OF9 Supported by Billing Statement PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,207.05 P-19. 11935 TO P-19. 11939 19 OF 38 5 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,350.39 P-19. 11940 TO P-19. 11942 19 OF 38 5 OF9 Supported by Billing Statement PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,084.05 P-19. 11943 TO P-19. 11947 19 OF 38 5 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,790.17 P-19. 11948 TO P-19. 11950 19 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 720.32 P-19. 11951 TO P-19. 11953 19 OF 38 5 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 3,062.08 P-19. 11954 TO P-19. 11956 19 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 690.78 P-19. 11957 TO P-19. 11960 19 OF 38 5 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,312.99 P-19. 11961 TO P-19. 11965 19 OF 38 5 OF9 Supported by invoice instead of OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,072.28 P-19. 11966 TO P-19. 11970 19 OF 38 5 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,133.02 P-19. 11971 TO P-19. 11974 19 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 5,822.10 P-19. 11975 TO P-19. 11978 19 OF 38 5 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,867.42 P-19. 11979 TO P-19. 11982 19 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,807.78 P-19. 11983 TO P-19. 11987 19 OF 38 5 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,236.06 P-19. 11988 TO P-19. 11989 19 OF 38 5 OF9 VAT not separately indicated in the OR 2.457.50 P-19. 11990 TO P-19. 11991 19 OF 38 5 OF9 2,670.08 19 OF 38 5 OF9 VAT not separately indicated in the OR 1,039.10 1,559.70 VAT not separately indicated in the OR J VAT not separately indicated in the OR Supported by documents other than OR Supported by documents other than OR Supported by documents other than OR Supported by documents other than OR VAT not separately indicated in the OR Supported by documents other than OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR (

Registered Name Input Reference Folder No. Box No. AnuexC of Su1!11lier VAT Exhibit No. CfA Case No. 8657 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,234.33 Reasons PRIME AT TECHNOLOGY SPECIALISTS, INC. 964.56 For Disallowance PRIME AT TECHNOLOGY SPECIALISTS, INC. PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,093.63 P-19. 11992 TO P-19. 11993 19 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 931.39 PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 11994 TO P-19. 11995 19 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 3,140.39 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,163.57 P-19. 11996 TO P-19. 11997 19 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. PRIME AT TECHNOLOGY SPECIALISTS, INC. 923.80 P-19. 11998 TO P-19. 11999 19 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 3,155.59 PRIME AT TECHNOLOGY SPECIALISTS, INC. 3,200.39 P-19. 12000 TO P-19. 12001 20 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,045.47 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,236.06 P-19. 12002 TO P-19. 12005 20 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,236.06 PRIME AT TECHNOLOGY SPECIALISTS, INC. 7,294.65 P-19. 12006 TO P-19. 12008 20 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,455.68 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,207.63 P-19. 12009 TO P-19. 12013 20 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 7,408.73 PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,662.84 P-19. 12014 TO P-19. 12017 20 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. PRIME AT TECHNOLOGY SPECIALISTS, INC. 951.02 P-19. 12018 TO P-19. 12021 20 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,550.18 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,563.06 P-19. 12022 TO P-19. 12024 20 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. PRIME AT TECHNOLOGY SPECIALISTS, INC. 684.94 P-19. 12025 TO P-19. 12027 20 OF 38 5 OF9 VAT not separately indicated in the OR ' PRIME AT TECHNOLOGY SPECIALISTS, INC. 993.45 PRIME AT TECHNOLOGY SPECIALISTS, INC. 968.66 P-19. 12028 TO P-19. 12032 20 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,705.61 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,294.73 P-19. 12033 TO P-19. 12035 20 OF 38 5 OF9 VAT not separately indicated in the OR PROFESSIONAL ALLIANCE CONSULTING CO. 3,129.05 RED DOOR COPY CENTER 1,771.56 P-19. 12036 TO P-19. 12039 20 OF 38 5 OF9 VAT not separately indicated in the OR I RED DOOR COPY CENTER 7,683.99 RENTOKIL INITIAL PHILIPPINES, INC. 3,182.48 P-19. 12040 TO P-19. 12044 20 OF 38 5 OF9 VAT not separately indicated in the OR I RENTOKIL INITIAL PHILIPPINES, INC. 5,069.36 RENTOKIL INITIAL PHILIPPINES, INC. 3,748.68 P-19. 12045 TO P-19. 12049 20 OF 38 5 OF9 VAT not separately indicated in the OR RENTOKIL INITIAL PHILIPPINES, INC. 1,259.87 RICOH ( PHILIPPINES), INC. 1,643.40 P-19. 12050 TO P-19. 12051 20 OF 38 5 OF9 VAT not separately indicated in the OR RICOH ( PHILIPPINES ), INC. 320.00 RICOH ( PHILIPPINES ), INC. 320.00 P-19. 12052 TO P-19. 12053 20 OF 38 5 OF9 VAT not separately indicated in the OR RICOH ( PHILIPPINES), INC. 240.00 RICOH ( PHILIPPINES), INC. 80.00 P-19. 12054 TO P-19. 12055 20 OF 38 5 OF9 VAT not separately indicated in the OR RICOH ( PHILIPPINES ), INC. 49.81 RICOH ( PHILIPPINES ), INC. 742.47 P-19. 12056 TO P-19. 12057 20 OF 38 5 OF9 VAT not separately indicated in the OR RICOH ( PHILIPPINES ), INC. 674.56 RICOH ( PHILIPPINES), INC. 615.64 P-19. 12058 TO P-19. 12059 20 OF 38 5 OF9 VAT not separately indicated in the OR RICOH ( PHILIPPINES ), INC. 751.08 RICOH ( PHILIPPINES), INC. 260.85 P-19. 12060 TO P-19. 12061 20 OF 38 5 OF9 VAT not separately indicated in the OR RICOH ( PHILIPPINES ), INC. 222.10 RICOH ( PHILIPPINES), INC. 539.28 P-19. 12062 TO P-19. 12063 20 OF 38 5 OF9 VAT not separately indicated in the OR RICOH ( PHILIPPINES ), INC. 34.97 RICOH ( PHILIPPINES ), INC. 539.28 P-19. 12064 TO P-19. 12066 20 OF 38 5 OF9 VAT not separately indicated in the OR RICOH ( PHILIPPINES), INC. 103.27 RICOH ( PHILIPPINES), INC. 539.28 P-19. 12067 TO P-19. 12071 20 OF 38 5 OF9 VAT not separately indicated in the OR RICOH ( PHILIPPINES ), INC. 1,214.11 RICOH ( PHILIPPINES ), INC. 858.97 P-19. 12072 TO P-19. 12075 20 OF 38 5 OF9 VAT not separately indicated in the OR RICOH ( PHILIPPINES ), INC. 144.44 RICOH ( PHILIPPINES), INC. 770.03 P-19. 12076 TO P-19. 12080 20 OF 38 5 OF9 VAT not separately indicated in the OR RICOH (PHILIPPINES), INC. 54.60 RICOH ( PHILIPPINES ), INC. 15.06 P-19. 12081 TO P-19. 12085 20 OF 38 5 OF9 VAT not separately indicated in the OR RICOH ( PHILIPPINES ), INC. 110.83 RICOH ( PHILIPPINES ), INC. 1,561.11 P-19. 12086 TO P-19. 12090 20 OF 38 5 OF9 VAT not separately indicated in the OR RICOH ( PHILIPPINES ), INC. 68232 RICOH ( PHILIPPINES ), INC. 674.56 P-19. 12091 TO P-19. 12095 20 OF 38 5 OF9 VAT not separately indicated in the OR RICOH ( PHILIPPINES ), INC. 1,019.05 RICOH ( PHILIPPINES), INC. 1,019.05 P-19. 12111 TO P-19. 12112 20 OF 38 5 OF9 VAT not separately indicated in the OR RICOH ( PHILIPPINES), INC. 1,019.05 RICOH ( PHILIPPINES), INC. 1,019.05 P-19. 12113 TO P-19. 12114 20 OF 38 5 OF9 VAT not separately indicated in the OR RICOH ( PHILIPPINES), INC. 674.56 RICOH ( PHILIPPINES), INC. 674.56 P-19. 12115 TO P-19. 12117 20 OF 38 5 OF9 VAT not separately indicated in the OR RICOH ( PHILIPPINES ), INC. 674.56 RICOH ( PHILIPPINES ), INC. 674.56 P-19. 12118 TO P-19. 12120 20 OF 38 5 OF9 VAT not separately indicated in the OR RICOH ( PHILIPPINES), INC. 674.56 RICOH ( PHILIPPINES), INC. 674.56 P-19. 12121 20 OF 38 5 OF9 Supported by invoice instead of OR RICOH ( PHILIPPINES ), INC. 721.97 RICOH ( PHILIPPINES ), INC. 721.97 P-19. 12122 20 OF 38 5 OF9 Supported by invoice instead of OR RICOH ( PHILIPPINES ), INC. 721.97 RICOH ( PHILIPPINES), INC. 674.56 P-19. 12125 20 OF38 5 OF9 Supported by invoice instead of OR RICOH ( PHILIPPINES ), INC. 674.56 RICOH ( PHILIPPINES ), INC. 674.56 P-19. 12126 20 OF 38 5 OF9 Supported by invoice instead of OR RICOH ( PHILIPPINES ), INC. 674.56 RICOH ( PHILIPPINES ), INC. 806.16 P-19. 12127 20 OF 38 5 OF9 Supported by invoice instead of OR RICOH ( PHILIPPINES ), INC. 1,019.05 SEAFOOD VENTURES CORPORATION 1,019.05 P-19. 12128 20 OF 38 5 OF9 Supported by invoice instead of OR SEAFOOD VENTURES CORPORATION 1,019.05 SEAFOOD VENTURES CORPORATION 1,019.05 P-19. 12129 20 OF 38 5 OF9 Supported by invoice instead of OR SEAFOOD VENTURES CORPORATION 1,019.05 674.56 P-19. 12130 20 OF 38 5 OF9 Supported by invoice instead of OR 135.00 135.00 P-19. 12131 20 OF 38 5 OF9 Supported by invoice instead of OR 150.00 150.00 P-19. 12132 20 OF 38 5 OF9 Supported by invoice instead of OR P-19. 12133 20 OF 38 5 OF9 Supported by invoice instead of OR P-19. 12134 20 OF 38 5 OF9 Supported by invoice instead of OR P-19. 12135 20 OF 38 5 OF9 Supported by invoice instead of OR P-19. 12136 20 OF 38 5 OF9 Supported by invoice instead of OR P-19. 12137 20 OF 38 5 OF9 Supported by invoice instead of OR P-19. 12138 20 OF 38 5 OF9 Supported by invoice instead of OR P-19. 12139 TO P-19. 12141 20 OF 38 5 OF9 Supported by invoice instE"ad of OR P-19. 12142 20 OF 38 5 OF9 Supported by invoice instead of OR P-19. 12143 TO P-19. 12145 20 OF 38 5 OF9 Supported by invoice instead of OR P-19. 12146 TO P-19. 12148 20 OF 38 5 OF9 Supported by invoice ins lead of OR P-19. 12149 TO P-19. 12151 20 OF 38 5 OF9 Supported by invoice instead of OR P-19. 12152 20 OF 38 5 OF9 Supported by invoice instead of OR P-19. 12153 20 OF 38 5 OF9 Supported by invoice instead of OR P-19. 12157 20 OF 38 5 OF9 Supported by invoice instead of OR P-19. 12160 20 OF 38 5 OF9 Supported by invoice instead of OR P-19. 12164 20 OF 38 5 OF9 Supported by invoice instead of OR P-19. 12168 20 OF 38 5 OF9 Supported by invoice instead of OR P-19. 12177 20 OF 38 5 OF9 Supported by invoice instead of OR P-19. 12181 20 OF 38 5 OF9 Supported by invoice instead of OR P-19. 12185 20 OF 38 5 OF9 Supported by invoice instead of OR P-19. 12189 20 OF 38 5 OF9 Supported by invoice instead of OR P-19. 12193 20 OF 38 5 OF9 Supported by invoice instead of OR P-19. 12197 20 OF 38 5 OF9 Supported by invoice instead of OR P-19. 12201 20 OF 38 5 OF9 Supported by invoice instead of OR P-19. 12205 20 OF 38 5 OF9 Supported by invoice instead of OR P-19. 12208 20 OF 38 5 OF9 Supported by invoice instead of OR P-19. 12212 20 OF 38 5 OF9 Supported by invoice instead of OR P-19. 12216 20 OF 38 5 OF9 Supported by invoice instead of OR P-19. 12219 20 OF 38 5 OF9 Supported by invoice instead of OR P-19. 12223 20 OF 38 5 OF9 Supported by invoice instead of OR P-19. 12227 20 OF 38 5 OF9 Supported by invoice instead of OR P-19. 12232 20 OF 38 5 OF9 Supported by invoice instead of OR P-19. 12235 20 OF 38 5 OF9 Supported by invoice instead of OR P-19. 12239 20 OF 38 5 OF9 Supported by invoice instead of OR P-19. 12243 20 OF 38 5 OF9 Supported by invoice instead of OR P-19. 12247 20 OF 38 5 OF9 Supported by invoice instead of OR P-19. 12251 20 OF 38 5 OF9 Supported by invoice instead of OR P-19. 12255 20 OF 38 5 OF9 Supported by invoice instead of OR P-19. 12280 TO P-19. 12281 20 OF 38 5 OF9 VAT not separately indicated in the OR P-19. 12282 20 OF 38 5 OF9 Supported by Invoice instead of OR P-19. 12283 20 OF 38 5 OF9 Supported by Invoice instead of OR P-19. 12284 ~OF38 5 OF9 Supported by Invoice instead of OR -- cl

Registered Narne Input Reference Folder No. Box No. AmtexC VAT Exhibit No. CfA Case No. 8657 of SURRlier 150.00 P-19. 12285 Reasons SEAFOOD VENTURES CORPORATION 117.00 P-19. 12286 TO P-19. 12287 For Disallowance SEAFOOD VENTURES CORPORATION 117.00 SEAFOOD VENTURES CORPORATION 150.00 P-19. 12288 20 OF 38 5 OF9 Supported by Invoice instead of OR SEAFOOD VENTURES CORPORATION 150.00 P-19. 12289 20 OF 38 5 OF9 VAT not separately indicated in the OR SEAFOOD VENTURES CORPORATION 273.72 P-19. 12290 20 OF 38 5 OF9 Supported by Invoice instead of OR ST. FRANCIS SQUARE REALTY CORPORATION 10,714.29 P-19. 12291 TO P-19. 12292 20 OF 38 5 OF9 Supported by Invoice instead of OR SUNKISD RESORT AND LEISURE GROUP 144.64 P-19. 12293 TO P-19. 12295 20 OF 38 5 OF9 SUJ'POrted by Invoice instead of OR T.).s CLEAR ART 10,649.31 P-19. 12296 TO P-19. 12298 20 OF 38 5 OF9 VAT not separately indicated in the OR THE PENINSULA MANILA 6,324.00 P-19. 12301 TO P-19. 12305 20 OF 38 5 OF9 VAT not separately indicated in the OR TOPNOTCH AWARDS & NOVELTIES 2,310.00 P-19. 12306 TO P-19. 12308 20 OF 38 5 OF9 VAT not separately indicated in the OR TOPNOTCH AWARDS & NOVELTIES 208.32 P-19. 12309 TO P-19. 12310 20 OF 38 5 OF9 VAT not separately indicated in the OR TOPNOTCH AWARDS & NOVELTIES 393.89 P-19. 12311 TO P-19. 12313 20 OF 38 5 OF9 VAT not separately indicated in the OR TOPNOTCH AWARDS & NOVELTIES 23,400.00 P-19. 12314 TO P-19. 12315 20 OF 38 5 OF9 VAT not separately indicated in the OR TOWERS WATSON PHILIPPINES, INC. 870.22 P-19. 12316 TO P-19. 12317 20 OF 38 5 OF9 VAT not separately indicated in the OR TOYOTA PASONG TAMO, INC 44,085.60 P-19. 12318 TO P-19. 12322 20 OF 38 5 OF9 VAT not separately indicated in the OR WORLD NETWORKING SERVICES, INC. 2,640.00 P-19. 12323 TO P-19. 12324 20 OF 38 5 OF9 VAT not separately indicated in the OR ACCENT MICRO TECHNOLOGIES, INC 48.00 P-19. 12325 TO P-19. 12326 20 OF 38 5 OF9 VAT not sepdrately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 384.00 P-19. 12327 TO P-19. 12329 20 OF 38 5 OF9 VAT not separately indicated in the OR ACE MILLENNIUM GRAPHIC PRINTER 1,344.75 P-19. 12330 20 OF 38 5 OF9 VAT not separately indicated in the OR A)U GLOBAL TRANSPORT CORP. 240.00 P-19. 12331 TO P-19. 12332 20 OF 38 5 OF9 VAT not separately indicated in the OR BUSINESS PROCESS OUTSOURCING INTERNATIONA 1,860.00 P-19. 12354 20 OF 38 5 OF9 Supported by Invoice instead of OR CENTER FOR LEADERSHIP AND CHANGE, INC. 53.57 P-19. 12357 20 OF 38 5 OF9 VAT not separately indicated in the OR DIGITALKEY PRINT AND TRADE 1,426.80 P-19. 12430 TO P-19. 12432 20 OF 38 5 OF9 Supported by Invoice instead of OR DIGITALKEY PRINT AND TRADE 11,424.00 P-19. 12433 TO P-19. 12434 20 OF 38 5 OF9 Supported by Invoice instead of OR DIGITALKEY PRINT AND TRADE 17,928.00 P-19. 12435 TO P-19. 12436 20 OF 38 5 OF9 DIGITALKEY PRINT AND TRADE 1,872.00 P-19. 12437 TO P-19. 12438 20 OF 38 5 OF9 With noted alterations or addttions in the supportmg DIGITALKEY PRINT AND TRADE 5,976.00 P-19. 12439 TO P-19. 12440 20 OF 38 5 OF9 C>ffical Receipt wtthout counterstgnature of the DIGITALKEY PRINT AND TRADE 1,644.00 P-19. 12441 TO P-19. 12442 20 OF 38 5 OF9 duthorized representative of the supplier DIGITALKEY PRINT AND TRADE 720.00 P-19. 12443 TO P-19. 12444 20 OF 38 5 OF9 DIGITALKEY PRINT AND TRADE 2,138.40 P-19. 12445 TO P-19. 12446 20 OF 38 5 OF9 J DIGITALKEY PRINT AND TRADE 144.00 P-19. 12447 TO P-19. 12448 20 OF 38 5 OF9 VAT not separately indicated in the OR DIGITALKEY PRINT AND TRADE 1,800.00 P-19. 12449 TO P-19. 12450 20 OF 38 5 OF9 DIGITALKEY PRINT AND TRADE 8,007.48 P-19. 12451 TO P-19. 12453 20 OF 38 5 OF9 VAT not separately indicated in the OR EDSA SHANGRI-LA MANILA 615.96 P-19. 12476 TO P-19. 12480 20 OF38 5 OF9 EDSA SHANGRI-LA MANILA 441.00 P-19. 12481 TO P-19. 12483 20 OF 38 5 OF9 Supported by SOA EINSTEE REALTY INC. 441.00 P-19. 12486 20 OF 38 5 OF9 EINSTEE REALTY INC. 441.00 P-19. 12487 20 OF 38 5 OF9 Supported by SOA EINSTEE REALTY INC. 9,961.88 P-19. 12488 20 OF38 5 OF9 ELCIRKULO 2,058.00 P-19. 12489 TO P-19. 12493 20 OF 38 5 OF9 Supported by SOA MRS. MYRNA PYUN 999.60 P-19. 12748 TO P-19. 12749 20 OF 38 5 OF9 MRS. MYRNA PYUN 795.60 P-19. 12750 20 OF 38 5 OF9 VAT not separately indicated in the OR MRS. MYRNA PYUN 1,974.00 P-19. 12751 20 OF 38 5 OF9 MRS. MYRNA PYUN 2,310.00 P-19. 12752 20 OF 38 5 OF9 VAT not separately indicated in the OR MRS. MYRNA PYUN 1,915.20 P-19. 12753 20 OF 38 5 OF9 MRS. MYRNA PYUN 1,512.00 P-19. 12754 20 OF 38 5 OF9 Supported by document other than OR MRS. MYRNA PYUN 1,490.40 P-19. 12755 20 OF 38 5 OF9 MRS. MYRNA PYUN 1.428.00 P-19. 12756 20 OF 38 5 OF9 Supported by document other than OR MRS. MYRNA PYUN 1,392.60 P-19. 12757 20 OF 38 5 OF9 MRS. MYRNA PYUN 2,142.00 P-19. 12758 20 OF 38 5 OF9 Supported by document other than OR MRS. MYRNA PYUN 2,142.00 P-19. 12759 20 OF 38 5 OF9 MRS. MYRNA PYUN 3,051.99 P-19. 12760 20 OF 38 5 OF9 Supported by document other than OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 33,124.01 P-19. 12799 TO P-19. 12803 20 OF 38 5 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,929.09 P-19. 12804 20 OF 38 5 OF9 Supported by document other than OR ' PRIME AT TECHNOLOGY SPECIALISTS, INC. 486.85 P-19. 12805 TO P-19. 12809 20 OF 38 5 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 35,224.64 P-19. 12810 TO P-19. 12812 20 OF 38 5 OF9 Supported by document other than OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,956.06 P-19. 12813 20 OF 38 5 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,522.48 P-19. 12814 TO P-19. 12818 20 OF 38 5 OF9 Supported by document other than OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 3,266.28 P-19. 12819 TO P-19. 12823 20 OF 38 5 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 5,190.85 P-19. 12824 TO P-19. 12828 20 OF 38 5 OF9 Supported by document other than OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,038.21 P-19. 12829 TO P-19. 12833 20 OF 38 5 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,307.61 P-19. 12834 TO P-19. 12836 20 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 337.11 P-19. 12837 TO P-19. 12839 20 OF 38 5 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 33,185.67 P-19. 12840 TO P-19. 12842 20 OF 38 5 OF9 Supported by document other than OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,341.40 P-19. 12843 20 OF 38 5 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,350.18 P-19. 12844 TO P-19. 12847 20 OF 38 5 OF9 Supported by document other than OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,464.66 P-19. 12848 TO P-19. 12851 20 OF 38 5 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,031.41 P-19. 12852 TO P-19. 12855 20 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 5,269.85 P-19. 12856 TO P-19. 12859 20 OF 38 5 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,855.66 P-19. 12860 TO P-19. 12864 20 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,397.99 P-19. 12865 TO P-19. 12868 20 OF 38 5 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,285.98 P-19. 12869 TO P-19. 12873 20 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,597.38 P-19. 12874 TO P-19. 12878 20 OF 38 5 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 6,652.10 P-19. 12879 TO P-19. 12883 20 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 6,953.84 P-19. 12884 TO P-19. 12888 20 OF 38 5 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 3,355.62 P-19. 12889 TO P-19. 12893 20 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 3,043.57 P-19. 12894 TO P-19. 12898 20 OF 38 5 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 981.63 P-19. 12899 TO P-19. 12903 20 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,427.99 P-19. 12904 TO P-19. 12905 20 OF 38 5 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,135.29 P-19. 12906 TO P-19. 12907 20 OF 38 5 OF9 VAT not separdtely indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 875.55 P-19. 12908 TO P-19. 12909 20 OF 38 5 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,066.78 P-19. 12910 TO P-19. 12911 20 OF 38 5 OF9 VAT notsepardtely indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 931.39 P-19. 12912 TO P-19. 12913 20 OF 38 5 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,976.11 P-19. 12914 TO P-19. 12915 20 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 3,217.86 P-19. 12916 TO P-19. 12917 20 OF 38 5 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. 8,396.27 P-19. 12918 TO P-19. 12922 20 OF 38 5 OF9 VAT not separately indicated in the OR I PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,134.92 P-19. 12923 TO P-19. 12927 20 OF 38 5 OF9 PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 12928 TO P-19. 12930 20 OF 38 5 OF9 VAT not separately indicated in the OR 20 OF 38 5 OF9 20 OF 38 5 OF9 VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR ' VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately indicated in the OR VAT not separately_indicated in the OR --- I

Registered Name Input Reference Folder No. Box No. AmtexC of 5Ul!l!lier VAT Exhibit No. CfA Case No. 8657 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,128.35 P-19. 12931 TO P-19. 12934 Reasons PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,071.07 P-19. 12935 TO P-19. 12937 For Disallowance PRIME AT TECHNOLOGY SPECIALISTS, INC. 5,557.54 P-19. 12938 TO P-19. 12942 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,021.41 P-19. 12943 TO P-19. 12945 20 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,319.14 P-19. 12946 TO P-19. 12949 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,299.28 P-19. 12950 TO P-19. 12953 20 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 4,950.55 P-19. 12954 TO P-19. 12958 PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 12959 TO P-19. 12961 20 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 809.39 P-19. 12962 TO P-19. 12964 PRIME AT TECHNOLOGY SPECIALISTS, INC. 393.13 P-19. 12965 TO P-19. 12969 20 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,254.25 P-19. 12970 TO P-19. 12973 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,271.17 P-19. 12974 TO P-19. 12977 20 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,323.84 P-19. 12978 TO P-19. 12981 PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,316.52 P-19. 12982 TO P-19. 12985 20 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,108.70 P-19. 12986 TO P-19. 12990 PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,925.53 P-19. 12991 TO P-19. 12995 20 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 7,087.43 P-19. 12996 TO P-19. 13000 PRIME AT TECHNOLOGY SPECIALISTS, INC. 3,272.28 P-19. 13001 TO P-19. 13005 20 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 3,243.93 P-19. 13006 TO P-19. 13008 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,326.03 P-19. 13009 TO P-19. 13010 20 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1.051.11 P-19. 13011 TO P-19. 13012 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1.367.74 P-19. 13013 TO P-19. 13014 20 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 992.05 P-19. 13015 TO P-19. 13016 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,094.97 P-19. 13017 TO P-19. 13018 20 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,033.47 P-19. 13019 TO P-19. 13020 PRIME AT TECHNOLOGY SPECIALISTS, INC. 933.92 P-19. 13021 TO P-19. 13022 20 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,996.23 P-19. 13023 TO P-19. 13027 PRIME AT TECHNOLOGY SPECIALISTS, INC. 7,722.75 P-19. 13028 TO P-19. 13032 20 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 2.524.46 P-19. 13033 TO P-19. 13035 PRIME AT TECHNOLOGY SPECIALISTS, INC. 884.02 P-19. 13036 TO P-19. 13037 20 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,824.77 P-19. 13038 TO P-19. 13042 PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,999.72 P-19. 13043 TO P-19. 13046 20 OF 38 5 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,968.47 P-19. 13047 TO P-19. 13051 PRIME AT TECHNOLOGY SPECIALISTS, INC. 7,577.72 P-19. 13052 TO P-19. 13053 20 OF 38 5 OF9 VAT not separately indicated in the OR PROFESSIONAL ALLIANCE CONSULTING CO. 31,202.08 P-19. 13054 TO P-19. 13058 RJCOH ( PHILIPPINES ), INC. 4.422.60 20 OF 38 5 OF9 VAT not separately indicated in the OR RICOH ( PHILIPPINES), INC. 992.74 P-19. 13071 RICOH ( PHILIPPINES ), INC. 956.64 P-19. 13082 21 OF 38 6 OF9 VAT not separately indicated in the OR RICOH ( PHILIPPINES ), INC. 685.90 P-19. 13083 RICOH ( PHILIPPINES ), INC. 685.90 P-19. 13084 21 OF 38 6 OF9 VAT not separately indicated in the OR RICOH ( PHILIPPINES ), INC. 894.14 P-19. 13115 RICOH ( PHILIPPINES), INC. 685.90 P-19. 13120 21 OF 38 6 OF9 VAT not separately indicated in the OR RICOH ( PHILIPPINES ), INC. 992.74 P-19. 13131 RICOH ( PHILIPPINES ), INC. 992.74 P-19. 13137 21 OF38 6 OF9 VAT not separately indicated in the OR RICOH ( PHILIPPINES ), INC. 956.64 P-19. 13143 RICOH ( PHILIPPINES ), INC. 685.90 P-19. 13149 21 OF 38 6 OF9 VAT not separately indicated in the OR RICOH ( PHILIPPINES), INC. 685.90 P-19. 13155 RICOH ( PHILIPPINES), INC. 894.14 P-19. 13161 21 OF 38 6 OF9 VAT not separately indicated in the OR RICOH ( PHILIPPINES ), INC. 685.90 P-19. 13166 RICOH ( PHILIPPINES ), INC. 674.56 P-19. 13167 21 OF 38 6 OF9 VAT not separately indicated in the OR RICOH ( PHILIPPINES), INC. 537.57 P-19. 13168 RICOH ( PHILIPPINES ), INC. 751.08 P-19. 13169 21 OF 38 6 OF9 VAT not separately indicated in the OR RICOH ( PHILIPPINES ), INC. 388.14 P-19. 13170 RICOH ( PHILIPPINES ), INC. 539.28 P-19. 13171 21 OF 38 6 OF9 VAT not separately indicated in the OR RICOH ( PHILIPPINES), INC. 27.80 P-19. 13172 RICOH ( PHILIPPINES), INC. 770.03 P-19. 13175 21 OF 38 6 OF9 VAT not separately indicated in the OR RICOH ( PHILIPPINES ), INC. 906.24 P-19. 13176 RICOH ( PHILIPPINES ), INC. 880.54 P-19. 13177 21 OF 38 6 OF9 VAT not separately indicated in the OR RICOH ( PHILIPPINES), INC. 880.54 P-19. 13178 RICOH ( PHILIPPINES), INC. 674.56 P-19. 13179 21 OF 38 6 OF9 VAT not separately indicated in the OR RICOH ( PHILIPPINES ), INC. 621.93 P-19. 13180 RICOH ( PHILIPPINES ), INC. 539.28 P-19. 13181 21 OF 38 6 OF9 VAT not separately indicated in the OR RICOH ( PHILIPPINES), INC. 186.01 P-19. 13182 RICOH ( PHILIPPINES), INC. 539.28 P-19. 13183 21 OF 38 6 OF9 VAT not separately indicated in the OR RICOH ( PHILIPPINES ), INC. 745.82 P-19. 13184 RICOH ( PHILIPPINES ), INC. 858.97 P-19. 13185 21 OF 38 6 OF9 VAT not separately indicated in the OR RICOH ( PHILIPPINES ), INC. 1,922.77 P-19. 13186 RICOH (PHILIPPINES), INC. 682.32 P-19. 13187 21 OF 38 6 OF9 VAT not separately indicated in the OR SAN MIGUEL PROPERTIES,INC. 1,019.05 P-19. 13194 DHL EXPRESS (PHILIPPINES) CORP. 83,556.00 P-19. 13238 21 OF 38 6 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 36.99 P-19. 13918 TO P-19. 13919 DHL EXPRESS (PHILIPPINES) CORP. 185.37 P-19. 13920 TO P-19. 13921 21 OF 38 6 OF9 VAT not separately indicated in the OR DHL EXPRESS (PHILIPPINES) CORP. 153.42 P-19. 13922 TO P-19. 13923 DHL EXPRESS (PHILIPPINES) CORP. 32.72 P-19. 13924 21 OF 38 6 OF9 Supported by invoice instead of OR DHL EXPRESS (PHILIPPINES) CORP. 32.72 P-19. 13925 DHL EXPRESS (PHILIPPINES) CORP. 151.30 P-19. 13926 21 OF 38 6 OF9 Supported by invoice instead of OR DHL EXPRESS (PHILIPPINES) CORP. 85.85 P-19. 13927 DHL EXPRESS (PHILIPPINES) CORP. 32.72 P-19. 13928 21 OF 38 6 OF9 Supported by invoice instead of OR DHL EXPRESS (PHILIPPINES) CORP. 52.70 P-19. 13929 DHL EXPRESS (PHILIPPINES) CORP. 52.70 P-19. 13930 21 OF 38 6 OF9 Supported by invoice instead of OR DHL EXPRESS (PHILIPPINES) CORP. 94.35 P-19. 13931 DHL EXPRESS (PHILIPPINES) CORP. 45.05 P-19. 13932 21 OF 38 6 OF9 Supported by invoice instead of OR DHL EXPRESS (PHILIPPINES) CORP. 52.70 P-19. 13933 DHL EXPRESS (PHILIPPINES) CORP. 38.25 P-19. 13934 21 OF 38 6 OF9 Supported by invoice instead of OR DHL EXPRESS (PHILIPPINES) CORP. 35.70 P-19. 13935 DHL EXPRESS (PHILIPPINES) CORP. 94.35 P-19. 13936 21 OF 38 6 OF9 Supported by invoice instead of OR DHL EXPRESS (PHILIPPINES) COR_P_._ _ 32.72 P-19. 13937 35.70 P-19. 13938 21 OF 38 6 OF9 Supported by invoice instead of OR 21 OF 38 6 OF9 Supported by invoice instead of OR 21 OF 38 6 OF9 Supported by invoice instead of OR 21 OF 38 6 OF9 Supported by invoice instead of OR 21 OF 38 6 OF9 Supported by invoice instead of OR 21 OF 38 6 OF9 Supported by invoice instead of OR 21 OF38 6 OF9 Supported by invoice instead of OR 21 OF 38 6 OF9 Supported by invoice instead of OR 21 OF 38 6 OF9 Supported by invoice instead of OR 21 OF 38 6 OF9 Supported by invoice instead of OR 21 OF 38 6 OF9 Supported by invoice instead of OR 21 OF 38 6 OF9 Supported by invoice instead of OR 21 OF 38 6 OF9 Supported by invoice instead of OR 21 OF 38 6 OF9 Supported by invoice instead of OR 21 OF 38 6 OF9 Supported by invoice instead of OR 21 OF 38 6 OF9 Supported by invoice instead of OR 21 OF 38 6 OF9 Supported by invoice instead of OR 21 OF 38 6 OF9 Supported by invoice instead of OR 21 OF 38 6 OF9 Supported by invoice instead of OR I 21 OF 38 6 OF9 Supported by invoice instead of OR I 21 OF 38 6 OF9 Supported by invoice instead of OR 21 OF 38 6 OF9 Supported by invoice instead of OR 21 OF 38 6 OF9 Supported by invoice instead of OR 21 OF 38 6 OF9 Supported by invoice instead of OR 21 OF 38 6 OF9 Supported by invoice instead of OR 21 OF 38 6 OF9 Supported by invoice instead of OR 21 OF 38 6 OF9 Supported l>l'. SOA 21 OF38 6 OF9 VAT not separately indicated in the OR 21 OF 38 6 OF9 VAT not separately indicated in the OR 21 OF 38 6 OF9 VAT not separately indicated in the OR 21 OF 38 6 OF9 Supported by Invoice instead of OR 21 OF 38 6 OF9 Supported by Invoice instead of OR 21 OF 38 6 OF9 Supported by Invoice instead of OR 21 OF 38 6 OF9 Supported by Invoice instead of OR 21 OF 38 6 OF9 Supported by Invoice instead of OR 21 OF 38 6 OF9 Supported by Invoice instead of OR 21 OF 38 6 OF9 Supported by Invoice instead of OR 21 OF 38 6 OF9 Supported by Invoice instead of OR 21 OF 38 6 OF9 Supported by Invoice instead of OR 21 OF 38 6 OF9 Supported by Invoice instead of OR 21 OF 38 6 OF9 Supported by Invoice instead of OR 21 OF 38 6 OF9 Supported by Invoice instead of OR 21 OF 38 6 OF9 Supported by Invoice instead of OR 21 OF 38 6 OF9 Supported by Invoice instead of OR 21 OF 38 6 OF9 Supported by Invoice instead of OR f

Registered Name Input Reference Folder No. Box No. AtmexC ofSuRRlier VAT Exhibit No. CTA Case No. 8657 DHL EXPRESS (PHILIPPINES) CORP. 52.70 P-19. 13939 Reasons DHL EXPRESS (PHILIPPINES) CORP. 151.30 P-19. 13940 For Disallowance DHL EXPRESS (PHILIPPINES) CORP. 151.30 P-19. 13941 DHL EXPRESS (PHILIPPINES) CORP. 171.27 P-19. 13942 21 OF 38 6 OF9 Supported by Invoice instead of OR DHL EXPRESS (PHILIPPINES) CORP. 151.30 P-19. 13943 21 OF 38 6 OF9 Supported by Invoice instead of OR DHL EXPRESS (PHILIPPINES) CORP. 151.30 P-19. 13944 21 OF 38 6 OF9 Supported by Invoice instead of OR DHL EXPRESS (PHILIPPINES) CORP. 171.27 P-19. 13945 21 OF 38 6 OF9 Supported by Invoice instead of OR DHL EXPRESS (PHILIPPINES) CORP. 171.27 P-19. 13946 21 OF 38 6 OF9 Supported by Invoice instead of OR DHL EXPRESS (PHILIPPINES) CORP. 171.27 P-19. 13947 21 OF 38 6 OF9 Supported by Invoice instead of OR DHL EXPRESS (PHILIPPINES) CORP. 171.27 P-19. 13948 21 OF 38 6 OF9 Supported by Invoice instead of OR DHL EXPRESS (PHILIPPINES) CORP. 171.27 P-19. 13949 21 OF 38 6 OF9 Su(TC>rted by Invoice instead of OR DHL EXPRESS (PHILIPPINES) CORP. 32.72 P-19. 13950 21 OF 38 6 OF9 Supported by Invoice instead of OR DHL EXPRESS (PHILIPPINES) CORP. 32.72 P-19. 13951 21 OF 38 6 OF9 Supported by Invoice instead of OR DHL EXPRESS (PHILIPPINES) CORP. 89.67 P-19. 13952 21 OF 38 6 OF9 VAT not separately indicated in the OR DIPIC DIGITAL PICTURES IMAGING CORPORATION 6,360.00 P-19. 13953 TO P-19. 13954 21 OF 38 6 OF9 Supported by Invoice instead of OR DIPIC DIGITAL PICTURES IMAGING CORPORATION 750.00 P-19. 13955 TO P-19. 13956 21 OF 38 6 OF9 Supported by Invoice instead of OR DISCOVERY SUITES 1,140.00 P-19. 13957 TO P-19. 13958 21 OF 38 6 OF9 Sueported by Invoice instead of OR DISCOVERY SUITES 11,032.32 P-19. 13959 21 OF 38 6 OF9 VAT not separately indicated in the OR DISCOVERY SUITES 1,056.00 P-19. 13%0 TO P-19. 13961 21 OF 38 6 OF9 VAT not separately indicated in the OR DISCOVERY SUITES 488.90 P-19. 13962 TO P-19. 13963 21 OF 38 6 OF9 VAT not separately indicated in the OR EDSA SHANGRI-LA MANILA 2,376.00 P-19. 13964 TO P-19. 13965 21 OF 38 6 OF9 Supported by SOA EDSA SHANGRI-LA MANILA 1,231.92 P-19. 13966 TO P-19. 13967 21 OF 38 6 OF9 VAT not separately indicated in the OR EDSA SHANGRI-LA MANILA 208.93 P-19. 13968 TO P-19. 13969 21 OF 38 6 OF9 VAT not separately indicated in the OR MRS. MYRNA PYUN 1,428.00 P-19. 14073 TO P-19. 14074 21 OF 38 6 OF9 VAT not separately indicated in the OR MRS. MYRNA PYUN 428.40 P-19. 14075 21 OF 38 6 OF9 VAT not separately indicated in the OR MRS. MYRNA PYUN 530.40 P-19. 14076 21 OF 38 6 OF9 VAT not separately indicated in the OR MRS. MYRNA PYUN 510.00 P-19. 14077 TO P-19. 14078 22 OF 38 6 OF9 VAT not separately indicated in the OR MRS. MYRNA PYUN 1,446.60 P-19. 14079 22 OF 38 6 OF9 Supported by documents other than OR MRS. MYRNA PYUN 2,016.00 P-19. 14080 22 OF 38 6 OF9 Supported by documents other than OR MRS. MYRNA PYUN 1,872.00 P-19. 14081 22 OF 38 6 OF9 VAT not separately indicated in the OR MRS. MYRNA PYUN 2,184.00 P-19. 14082 22 OF 38 6 OF9 Supported by documents other than OR MRS. MYRNA PYUN 1,092.00 P-19. 14083 22 OF 38 6 OF9 Supported by documents other than OR MRS. MYRNA PYUN 1,894.80 P-19. 14084 22 OF 38 6 OF9 Supported by documents other than OR MRS. MYRNA PYUN 1,480.80 P-19. 14085 22 OF 38 6 OF9 Supported by documents other than OR MRS. MYRNA PYUN 2,352.00 P-19. 14086 22 OF 38 6 OF9 Supported by documents other than OR MRS. MYRNA PYUN 672.00 P-19. 14087 22 OF 38 6 OF9 Supported by documents other than OR MRS. MYRNA PYUN 1,491.00 P-19. 14088 22 OF 38 6 OF9 Supported by documents other than OR MRS. MYRNA PYUN 1,680.00 P-19. 14089 TO P-19. 14090 22 OF 38 6 OF9 Supported by documents other than OR MRS. MYRNA PYUN 1,618.80 P-19. 14091 22 OF 38 6 OF9 Supported by documents other than OR MRS. MYRNA PYUN 894.60 P-19. 14092 22 OF 38 6 OF9 Supported by documents other than OR MRS. MYRNA PYUN 1,632.00 P-19. 14093 22 OF 38 6 OF9 VAT not separately indicated in the OR MRS. MYRNA PYUN 1,680.00 P-19. 14094 22 OF 38 6 OF9 Supported by documents other than OR MRS. MYRNA PYUN 2,268.00 P-19. 14095 22 OF 38 6 OF9 Supported by documents other than OR MRS. MYRNA PYUN 553.80 P-19. 140% 22 OF 38 6 OF9 Supported by documents other than OR MRS. MYRNA PYUN 1,574.40 P-19. 14097 22 OF 38 6 OF9 Supported by documents other than OR MRS. MYRNA PYUN 937.20 P-19. 14098 22 OF 38 6 OF9 Supported by documents other than OR MRS. MYRNA PYUN 1,363.20 P-19. 14099 22 OF 38 6 OF9 Supported by documents other than OR MRS. MYRNA PYUN 1,789.20 P-19. 14100 22 OF 38 6 OF9 Supported by documents other than OR MRS. MYRNA PYUN 2,683.80 P-19. 14101 TO P-19. 14102 22 OF 38 6 OF9 Supported by documents other than OR PHILREM SERVICE CORP. 127,318.94 P-19. 14113 TO P-19. 14114 22 OF 38 6 OF9 Supported by documents other than OR PHILREM SERVICE CORP. 5,949.46 P-19. 14115 22 OF 38 6 OF9 Supported by documents other than OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,595.86 P-19. 14122 TO P-19. 14123 22 OF 38 6 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 7,853.65 P-19. 14124 TO P-19. 14125 22 OF 38 6 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 7,287.98 P-19. 14126 22 OF 38 6 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 7,323.10 P-19. 14127 22 OF 38 6 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 9,107.72 P-19. 14128 22 OF 38 6 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 9,172.84 P-19. 14129 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 6,840.88 P-19. 14130 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 7,412.88 P-19. 14131 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 9,4%.78 P-19. 14132 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,647.26 P-19. 14133 TO P-19. 14134 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,866.95 P-19. 14135 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,075.94 P-19. 14136 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 880.95 P-19. 14137 22 OF 38 6 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,872.39 P-19. 14138 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 4,514.51 P-19. 14139 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,171.09 P-19. 14140 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 455.28 P-19. 14141 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,620.63 P-19. 14142 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,453.49 P-19. 14143 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,067.95 P-19. 14144 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,308.22 P-19. 14145 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,373.36 P-19. 14146 22 OF 38 6 OF9 Supported lly_SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,221.53 P-19. 14147 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,009.51 P-19. 14148 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,134.10 P-19. 14149 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,026.90 P-19. 14150 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 834.65 P-19. 14151 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 727.96 P-19. 14152 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,675.57 P-19. 14153 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 3,300.24 P-19. 14154 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,422.59 P-19. 14155 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,652.25 P-19. 14156 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,868.19 P-19. 14157 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,957.88 P-19. 14158 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,268.75 P-19. 14159 22 OF 38 6 OF9 Supported by SOA ~ME A'f TECHNOLOGY SPECIALISTS, INC. 582.94 P-19 14160 22 OF 38 6 OF9 Supported by SOA 22 OF 38 6 OF9 Supported by SOA 22 OF 38 6 OF9 Supported by SOA 22 OF 38 6 OF9 Supported by SOA (

Registered Name Input Reference Folder No. Box No. Atmex C of SURRlier VAT Exhibit No. CfA Case No. 8657 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,316.69 Reasons PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,466.63 For Disallowance PRIME AT TECHNOLOGY SPECIALISTS, INC. 3,583.65 PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,620.71 P-19. 14161 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,004.01 6 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,866.90 P-19. 14162 TO P-19. 14163 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 3,112.97 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,101.13 P-19. 14164 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 986.23 P-19. 14165 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 4,548.22 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 14166 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 573.74 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,369.95 P-19. 14167 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,288.73 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,236.06 P-19. 14168 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 34,303.87 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 3,364.36 P-19. 14169 22 OF 38 6 OF9 VAT not separately indicated in the OR PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,622.42 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,342.76 P-19. 14170 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,168.72 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. P-19. 14171 22 OF38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 931.13 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,012.48 P-19. 14172 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 878.03 P-19. 14173 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 982.41 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,978.15 P-19. 14174 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,097.38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,572.22 P-19. 14175 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,917.16 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,585.76 P-19. 14176 TO P-19. 14177 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,323.84 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,306.29 P-19. 14178 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,080.60 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,620.71 P-19. 14179 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,002.69 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,674.65 P-19. 14180 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,180.67 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 3,272.35 P-19. 14181 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 3,173.92 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 3,071.99 P-19. 14182 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,225.03 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 4,822.00 P-19. 14183 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,084.46 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 2,719.92 P-19. 14184 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 3,351.95 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,226.82 P-19. 14185 22 OF 38 6 OF9 Supported by SOA PRIME AT TECHNOLOGY SPECIALISTS, INC. 1,082.24 6 OF9 Supported by SOA RICOH ( PHILIPPINES ), INC. 4,506.60 P-19. 14186 22 OF 38 6 OF9 Supported by SOA RICOH ( PHILIPPINES ), INC. 1,183.38 6 OF9 Supported by SOA RICOH ( PHILIPPINES ), INC. 1,238.15 P-19. 14187 22 OF 38 6 OF9 Supported by SOA RICOH ( PHILIPPINES), INC. 1,110.34 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES), INC. 762.40 P-19. 14188 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 762.40 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 977.07 P-19. 14189 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES), INC. 441.16 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 487.80 P-19. 14190 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 225.66 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 762.40 P-19.14191 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES), INC. 608.51 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 602.15 P-19. 14192 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 720.83 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 674.56 P-19. 14193 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 41.02 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 682.32 P-19. 14194 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES), INC. 682.32 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES), INC. 1,019.05 P-19. 14195 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 762.40 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 762.40 P-19. 14196 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES), INC. 762.40 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES), INC. 465.86 P-19. 14197 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 105.92 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 472.69 P-19. 14198 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 190.74 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES), INC. 762.40 P-19. 14199 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 615.19 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 755.23 P-19. 14200 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES), INC. 720.83 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES), INC. 674.56 P-19. 14201 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 638.86 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 682.32 P-19. 14202 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES), INC. 488.08 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 682.32 P-19. 14203 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 35.97 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 674.56 P-19. 14204 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES), INC. 158.82 6 OF9 Supported by Invoice instead of OR 1,019.05 P-19. 14205 22 OF 38 6 OF9 Supported by Invoice instead of OR 1,011.70 6 OF9 Supported by Invoice instead of OR 1,019.05 P-19. 14206 22 OF 38 6 OF9 Supported by Invoice instead of OR 891.~ P-19. 14207 22 OF 38 ~ P-19. 14208 22 OF 38 P-19. 14209 22 OF 38 P-19. 14210 22 OF 38 P-19. 14211 22 OF 38 P-19. 14233 22 OF 38 P-19. 14234 22 OF 38 P-19. 14235 22 OF 38 P-19. 14236 22 OF 38 P-19. 14237 22 OF 38 P-19. 14238 22 OF 38 P-19. 14239 22 OF 38 P-19. 14240 22 OF 38 P-19. 14241 22 OF 38 P-19. 14242 22 OF 38 P-19. 14243 22 OF 38 P-19. 14244 22 OF 38 P-19. 14245 22 OF 38 P-19. 14246 22 OF 38 P-19. 14247 22 OF 38 P-19. 14248 22 OF 38 P-19. 14249 22 OF 38 P-19. 14250 22 OF 38 P-19. 14251 22 OF 38 P-19. 14252 22 OF 38 P-19. 14253 22 OF 38 P-19. 14254 22 OF 38 P-19. 14255 22 OF 38 P-19. 14256 22 OF 38 P-19. 14257 22 OF 38 P-19. 14258 22 OF 38 P-19. 14259 22 OF 38 P-19. 14260 22 OF 38 P-19. 14261 22 OF 38 P-19. 14262 22 OF 38 P-19. 14263 22 OF 38 P-19. 14264 22 OF 38 P-19. 14265 22 OF 38 P-19. 14266 22 OF 38 P-19. 14267 22 OF 38 P-19. 14268 22 OF 38 _____ P-19. 14269 -- 22 OF 38 P-- 19. - 14270 .._2_2 OF 38

Registered Name Input Reference Folder No. Box No. AuuexC of Sul!l!lier VAT Exhibit No. crA Case No. 8657 RICOH ( PHILIPPINES), INC. 1,019.05 RICOH ( PHILIPPINES ), INC. 994.61 Reasons RICOH ( PHILIPPINES ), INC. For Disallowance RICOH ( PHILIPPINES ), INC. 1,019.05 RICOH ( PHILIPPINES), INC. 382.28 P-19. 14271 22 OF 38 6 OF9 Supported by Invoice instead of OR RJCOH ( PHILIPPINES ), INC. RICOH ( PHILIPPINES ), INC. 1,019.05 P-19. 14272 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES), INC. 906.01 RICOH ( PHILIPPINES), INC. P-19. 14273 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES}, INC. 1,019.05 RJCOH ( PHILIPPINES ), INC. 399.31 P-19. 14274 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. RICOH ( PHILIPPINES }, INC. 1,019.05 P-19. 14275 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 1,106.68 RICOH ( PHILIPPINES ), INC. 1,019.05 P-19. 14276 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH (PHILIPPINES), INC. 1,048.87 RICOH ( PHILIPPINES ), INC. 1,019.05 P-19. 14277 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES }, INC. RICOH ( PHILIPPINES }, INC. 365.25 P-19. 14278 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES }, INC. 1,019.05 RICOH ( PHILIPPINES }, INC. P-19. 14279 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES), INC. 213.00 RICOH ( PHILIPPINES}, INC. 674.56 P-19. 14280 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 1,019.05 RJCOH ( PHILIPPINES ), INC. 906.24 P-19. 14281 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES }, INC. 906.24 RJCOH ( PHILIPPINES }, INC. 880.54 P-19. 14282 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES), INC. 880.54 RJCOH ( PHILIPPINES ), INC. 674.56 P-19. 14283 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES }, INC. 375.19 RJCOH ( PHILIPPINES }, INC. 674.56 P-19. 14284 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES), INC. 334.06 RICOH ( PHILIPPINES), INC. 674.56 P-19. 14285 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 674.56 RICOH ( PHILIPPINES ), INC. 307.54 P-19. 14286 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 674.56 RJCOH ( PHILIPPINES ), INC. 138.75 P-19. 14287 22 OF 38 6 OF9 Supported by Invoice instead of OR RJCOH ( PHILIPPINES), INC. 674.56 RICOH ( PHILIPPINES), INC. 674.56 P-19. 14288 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 469.59 RICOH ( PHILIPPINES ), INC. 721.97 P-19. 14289 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 180.48 RICOH ( PHILIPPINES ), INC. 721.97 P-19. 14290 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES), INC. 721.97 RICOH ( PHILIPPINES ), INC. 261.66 P-19. 14291 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 674.56 RICOH ( PHILIPPINES ), INC. 354.44 P-19. 14292 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES), INC. 674.56 RICOH ( PHILIPPINES ), INC. 290.20 P-19. 14293 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 674.56 RICOH ( PHILIPPINES }, INC. 703.98 P-19. 14294 22 OF 38 6 OF9 Supported by Invoice instead of OR RJCOH ( PHILIPPINES), INC. 674.56 RICOH ( PHILIPPINES ), INC. 252.43 P-19. 14295 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 806.16 RICOH ( PHILIPPINES ), INC. 881.07 P-19. 14296 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES), INC. 762.40 RICOH ( PHILIPPINES), INC. 762.40 P-19. 14297 22 OF 38 6 OF9 Supported by Invoice instead of OR RJCOH ( PHILIPPINES), INC. 762.40 RICOH ( PHILIPPINES ), INC. 202.14 P-19. 14298 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES), INC. 1,019.05 RJCOH ( PHILIPPINES), INC. 25.51 P-19. 14299 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 762.40 RICOH ( PHILIPPINES ), INC. 451.03 P-19. 14300 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 130.17 RICOH ( PHILIPPINES ), INC. 692.45 P-19. 14301 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES), INC. 678.25 RICOH ( PHILIPPINES), INC. 720.83 P-19. 14302 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 674.56 RICOH ( PHILIPPINES}, INC. 824.93 P-19. 14303 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES), INC. 682.32 RJCOH ( PHILIPPINES ), INC. 887.98 P-19. 14304 22 OF 38 6 OF9 Supported by Invoice instead of OR RJCOH ( PHILIPPINES ), INC. 682.32 RICOH ( PHILIPPINES ), INC. 63.57 P-19. 14305 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES), INC. 674.56 RICOH ( PHILIPPINES ), INC. 216.52 P-19. 14306 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 1,019.05 RICOH ( PHILIPPINES }, INC. 748.20 P-19. 14307 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 1,019.05 RICOH ( PHILIPPINES ), INC. 835.96 P-19. 14308 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES }, INC. 1,019.05 RICOH ( PHILIPPINES), INC. 979.27 P-19. 14309 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES}, INC. 1,019.05 RICOH ( PHILIPPINES ), INC. 337.16 P-19. 14310 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES }, INC. 1,019.05 RICOH ( PHILIPPINES }, INC. 881.36 P-19. 14311 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 1,019.05 RICOH ( PHILIPPINES ), INC. 397.96 P-19. 14312 22 OF 38 6 OF9 Supported by Invoice instead of OR 1,019.05 1,280.73 P-19. 14313 22 OF 38 6 OF9 Supported by Invoice instead of OR 1,019.05 1,281.63 P-19. 14314 22 OF 38 6 OF9 Supported by Invoice instead of OR 1,019.05 153.52 P-19. 14315 22 OF 38 6 OF9 Supported by Invoice instead of OR ~- P-19. 14316 22 OF 38 6 OF9 Supported by Invoice instead of OR P-19. 14317 22 OF 38 6 OF9 Supported by Invoice instead of OR P-19. 14318 22 OF 38 6 OF9 Supported by Invoice instead of OR P-19. 14319 22 OF 38 6 OF9 Supported by Invoice instead of OR P-19. 14320 22 OF 38 6 OF9 Supported by Invoice instead of OR P-19. 14321 22 OF 38 6 OF9 Supported by Invoice instead of OR P-19. 14322 22 OF 38 6 OF9 Supported by Invoice instead of OR P-19. 14323 22 OF 38 6 OF9 Supported by Invoice instead of OR P-19. 14324 22 OF 38 6 OF9 Supported by Invoice instead of OR P-19. 14325 22 OF 38 6 OF9 Supported by Invoice instead of OR P-19. 14326 22 OF 38 6 OF9 Supported by Invoice instead of OR P-19. 14327 22 OF 38 6 OF9 Supported by Invoice instead of OR P-19. 14328 22 OF 38 6 OF9 Supported by Invoice instead of OR P-19. 14329 22 OF 38 6 OF9 Supported by Invoice instead of OR P-19. 14330 22 OF 38 6 OF9 Supported by Invoice instead of OR P-19. 14331 22 OF 38 6 OF9 Supported by Invoice instead of OR P-19. 14332 22 OF 38 6 OF9 Supported by Invoice instead of OR P-19. 14333 22 OF 38 6 OF9 Supported by Invoice instead of OR P-19. 14334 22 OF 38 6 OF9 Supported by Invoice instead of OR P-19. 14335 22 OF 38 6 OF9 Supported by Invoice instead of OR P-19. 14336 22 OF 38 6 OF9 Supported by Invoice instead of OR P-19. 14337 22 OF 38 6 OF9 Supported by Invoice instead of OR P-19. 14338 22 OF 38 6 OF9 Supported by Invoice instead of OR P-19. 14339 22 OF 38 6 OF9 Supported by Invoice instead of OR P-19. 14340 22 OF 38 6 OF9 Supported by Invoice instead of OR P-19. 14341 22 OF 38 6 OF9 Supported by Invoice instead of OR P-19. 14342 22 OF 38 6 OF9 Supported by Invoice instead of OR P-19. 14343 22 OF 38 6 OF9 Supported by Invoice instead of OR P-19. 14344 22 OF 38 6 OF9 Supported by Invoice instead of OR P-19. 14345 22 OF 38 6 OF9 Supported by Invoice instead of OR P-19. 14346 22 OF 38 6 OF9 Supported by Invoice instead of OR P-19. 14347 22 OF 38 6 OF9 Supported by Invoice instead of OR P-19. 14348 22 OF 38 6 OF9 Supported by Invoice instead of OR P-19. 14349 22 OF 38 6 OF9 Supported by Invoice instead of OR P-19. 14350 22 OF 38 6 OF9 Supported by Invoice instead of OR P-19. 14351 22 OF 38 6 OF9 Supported by Invoice instead of OR P-19. 14352 22 OF 38 6 OF9 Supported by Invoice instead of OR P-19. 14353 22 OF 38 6 OF9 Supported by Invoice instead of OR P-19. 14354 22 OF 38 6 OF9 Supported by Invoice instead of OR P-19. 14355 22 OF 38 6 OF9 Supported by Invoice instead of OR P-19. 14356 22 OF 38 6 OF9 Supported by Invoice instead of OR - P-19. 14357 -- _...___}} OF38 6 OF9 Supported by Invoice instead of OR (

Registered Name Input Reference Folder No. Box No. ArmexC of Sul!l!lier VAT Exhibit No. CfA Case No. 8657 770.03 P-19. 14358 Reasons 39.14 P-19. 14359 For Disallowance 2.54 P-19. 14360 RICOH ( PHILIPPINES ), INC. P-19. 14361 22 OF38 6 OF9 Supported by Invoice instead of OR 107.95 P-19. 14362 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 389.33 P-19. 14363 22 OF 38 6 OF9 Sul'Ported by Invoice instead of OR 1,019.05 P-19. 14364 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 96.90 P-19. 14365 22 OF 38 6 OF9 Supported by Invoice instead of OR 674.56 P-19. 14366 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES), INC. 1,019.05 P-19. 14367 22 OF 38 6 OF9 Supporled by Invoice instead of OR 906.24 P-19. 14368 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES), INC. 906.24 P-19. 14369 22 OF 38 6 OF9 Supported by Invoice instead of OR 880.54 P-19. 14370 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 880.54 P-19. 14371 22 OF 38 6 OF9 Supported by Invoice instead of OR 674.56 P-19. 14372 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 484.27 P-19. 14373 22 OF 38 6 OF9 Supported by Invoice instead of OR 674.56 P-19. 14374 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 348.82 P-19. 14375 22 OF 38 6 OF9 Supported by Invoice instead of OR 674.56 P-19. 14376 22 OF 38 6 OF9 Supported by Invoice inslead of OR RICOH ( PHILIPPINES ), INC. 612.44 P-19. 14377 22 OF 38 6 OF9 Supported by Invoice instead of OR 674.56 P-19. 14378 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES), INC. 193.60 P-19. 14379 22 OF 38 6 OF9 Supported by Invoice instead of OR 674.56 P-19. 14380 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 368.68 P-19. 14381 22 OF 38 6 OF9 Supported by Invoice instead of OR 674.56 P-19. 14382 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 706.57 P-19. 14383 22 OF 38 6 OF9 Supported by Invoice instead of OR 721.97 P-19. 14384 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 251.35 P-19. 14385 22 OF 38 6 OF9 Supported by Invoice instead of OR 721.97 P-19. 14386 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 1,184.69 P-19. 14387 22 OF 38 6 OF9 Supported by Invoice instead of OR 721.97 P-19. 14388 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 372.66 P-19. 14389 22 OF 38 6 OF9 Supported by Invoice instead of OR 674.56 P-19. 14390 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES), INC. 282.10 P-19. 14391 22 OF 38 6 OF9 Supported by Invoice instead of OR 674.56 P-19. 14392 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES), INC. 423.58 P-19. 14393 22 OF 38 6 OF9 Supported by Invoice instead of OR 674.56 P-19. 14394 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 705.84 P-19. 14395 22 OF 38 6 OF9 Supported by Invoice instedd of OR 674.56 P-19. 14396 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 181.17 P-19. 14397 22 OF 38 6 OF9 Supported by Invoice instead of OR 806.16 P-19. 14398 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 698.87 P-19. 14401 22 OF 38 6 OF9 Supported by Invoice instead of OR 330.84 P-19. 14402 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 674.56 P-19. 14403 22 OF 38 6 OF9 Supported by Invoice instead of OR 765.02 P-19. 14404 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 751.08 P-19. 14405 22 OF 38 6 OF9 Supported by Invoice instead of OR 480.08 P-19. 14406 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 539.28 P-19. 14407 22 OF 38 6 OF9 Supported by Invoice instead of OR P-19. 14408 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES), INC. 1.41 P-19. 14409 22 OF 38 6 OF9 Supported by Invoice instead of OR 539.28 P-19. 14410 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 133.44 P-19. 14411 22 OF 38 6 OF9 Supported by Invoice instead of OR 539.28 P-19. 14412 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 975.70 P-19. 14413 22 OF 38 6 OF9 Supported by Invoice instead of OR 858.97 P-19. 14414 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 2,054.09 P-19. 14419 22 OF 38 6 OF9 Supported by Invoice instead of OR 682.32 P-19. 14436 TO P-19. 14437 22 OF38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES ), INC. 762.39 P-19. 14442 TO P-19. 14444 22 OF 38 6 OF9 Supported by Invoice instead of OR 102,172.98 22 OF 38 6 OF9 Supported by Invoice instead of OR RICOH ( PHILIPPINES), INC. 43,134.21 22 OF 38 6 OF9 VAT not separately indicated in the OR 9,646,139.99 22 OF 38 6 OF9 VAT notseparateiy indicated in the OR RICOH ( PHILIPPINES ), INC. RICOH ( PHILIPPINES ), INC. RICOH ( PHILIPPINES ), INC. RICOH ( PHILIPPINES ), INC. RICOH ( PHILIPPINES ), INC. RICOH ( PHILIPPINES ), INC. RICOH ( PHILIPPINES ), INC. RICOH ( PHILIPPINES ), INC. RICOH ( PHILIPPINES), INC. RICOH ( PHILIPPINES ), INC. RICOH (PHILIPPINES), INC. RICOH (PHILIPPINES), INC. RICOH ( PHILIPPINES ), INC. RICOH ( PHILIPPINES ), INC. RICOH ( PHILIPPINES), INC. RICOH ( PHILIPPINES), INC. RICOH ( PHILIPPINES ), INC. RICOH ( PHILIPPINES ), INC. RICOH ( PHILIPPINES ), INC. RICOH ( PHILIPPINES ), INC. RICOH ( PHILIPPINES ), INC. RICOH ( PHILIPPINES ), INC. RICOH ( PHILIPPINES ), INC. RICOH ( PHILIPPINES ), INC. RICOH ( PHILIPPINES), INC. RICOH ( PHILIPPINES ), INC. RICOH ( PHILIPPINES ), INC. SOMERSET SALCEDO MAKATI TAGAYTAY HIGHLANDS INT'L GOLF CLUB, INC. TOTAL Php (

Annl'X D CT A Case No. 8657 Date Registered No~.me of Supplier Input Tax Exhibit Folder No. I Box No. I Life. No. Amort. Ruson of Mos. FY 2011 for Disallowance J& P-16. 1 TO P-16. 5 1 OF 38 {A+BxC) P-16. 6 TO P-16. 9 ~ (BJ- (C) ~ P-16. 28 TO P-16. 30 1 OF 38 Ott 2010 WORK GROUP, INC. 89,357.14 P-16. 31 TO P-16. 34 1 OF 38 10F9 60 12 P.hi>_ 3,921.43 ~ ALECTO GENERAL TECH. CORP. 3,750.00 ~~D W N 6 0 1 OF 38 i'"i5f'"'9 60 i"i 16,382.1-1 15,535.71 ~ DPc 2010 ISPUTING ENTERPRISE 19,607.14 N6~ WN6~ ~ 1 OF 9 60 10 625.00 IVAT not Sl'parately indicated� Jnvoin� 5,035.71 1 OF 38 2,589.29 IV AT not separately indicatPd � lnvokt� Dec 2010 ISPUTING ENTERPRISE 134,035.71 N6ill ~ 1 OF 9 60 10 3,267,86 3,000.00 P-16. 149 1 OF 38 Dec 2010 WORK GROUP, INC. 118,607.14 1 OF 38 1 OF 9 60 10 755.36 ~ LAMCO INTL TRADING CO. INC. 9,600.00 r:i6."'i5o ~ i'"i5f'"'9 60 9 20.105.36 ~ ALECTO GENERAL TECH. CORP. 10,714.29 1 OF 38 i'"i5f'"'9 60 6,107.14 P-16. 151 ~ 450.00 an 2011 ARTWIST VENTURES ~ P-16. 159 1 OF 38 1 OF 9 60 17,791.07 ~ ARTWIST VENTURES 219,467.70 1 OF 38 438,945.40 r:i6:""i6i 1 OF 38 i'"i5f'"'9 60 1,440.00 IVAT not S('paratPlY indicatPd �OR 25,983.51 1 OF 38 an 2011 ERNESTO EMMANUEL C. ROMERO JR. 6,351.41 P-16. 166 ~ 1 OF 9 60 1,607.14 23A27.33 1 OF 38 916.07 an 2011 JSPUTING ENTERPRISE 1,392.86 r:i'6."i69 ~ 1 OF 9 60 ~ NEPTELSYSTEM INTEGRATOR INC ~ 1 OF 38 4,495.50 IVAT not s~ratplv indicated� OR 7,178.57 P-16. 169 1 OF 38 i'"i5f'"'9 60 111,326.77 P-16. 171 1 OF 38 }.~vefd.ilm input VAT, the VAT indicatf'd Ft�b 2011 CWC INTERNATIONAL CORP. 18,803.57 P-16. 172 ~ 1 OF 9 60 tn tht� invoirl' is onlv Php438,945.40 M;;ToTI ARTWIST VENTURES 2,442.86 P-16. 173 1 OF 38 3,031.41 IVAT not sepdratelv indkall'd- OR 189,776.41 ~ i'"i5f'"'9 r:i6."i74 1 OF 38 741.00 IVAT not separately indicated� OR Mar2011 ARTWIST VENTURES 1~ 1 OF 38 1 OF 9 60 2,100.00 P-16. 271 TO P-16. 274 1 OF 38 2,733.19 M.tr 2011 AVA YA PHILIPPINES, INC. 5,552.74 P-16. 275 TO P-16. 277 ~ 1 OF 9 60 162.50 1,741.25 P-16. 278 TO P-16. 282 1 OF 38 196.43 Mar2011 AVA YA PHILIPPINES, INC. 3~ P-16. 354 TO P-16. 356 ~ 10F9 60 598.21 %4.29 1 OF 38 M.tr 2011 AV AYA PHILIPPINES, INC. P-16. 379 1 OF 38 1 OF 9 60 7,421.78 IV AT not separdtelv indicatPd � lnvoic(' M;;ToTI CEDORADA GLASS & ALUMINUM 2.10,357.14 P-16. 392 TO P-16. 396 1 OF 38 1,25.1.57 IVAT not St>paratelv indicdtl'd �OR 96,428.57 P-16. 397 TO P-16. 401 1 OF 38 i'"i5f'"'9 60 P-16. 420 TO P-16. 424 ~ 162.86 May 2011 METEORITE CONSTRUCTION 4,391.29 P-16. 425 TO P-16. 429 1 OF J8 1 OF 9 60 12,651.76 89,520.00 P-16. 410 TO P-16. -134 ~ 13,071.43 Mdy 2011 METEORITE CONSTRUCTION 8,250.00 P-16. -BS TO P-16. 438 1 OF 38 i'"i5f'"'9 60 11,517.86 P-16. 439 TO P-16. 441 1 OF 38 105.00 un 2011 FIRST FLOW ENGINEERING 15,267.85 P-16. 442 TO P-16. 446 1 OF J8 1 OF 9 60 277.h4 IVAT not separatl'IY mdkall'd -lnvoicl'/OR P-16. 447 TO P-16. 451 ~ un 2011 GOUDIE ASSOCIATES MANILA LTD. CO 618.64 P-16. 452 TO P-16. 455 1 OF 38 1 OF 9 60 87.06 IVAT not sppardtPIY indicatC'd - lnvoindOR P-16. 483 TO P-16. 487 1 OF 38 150.73 un 2011 NEPTELSYSTEM INTEGRATOR INC i:78sT1 P-16. 493 TO P-16. 495 1 OF 38 1 OF 9 60 ~ RAGOIOS HERITAGE CONS. CORP. P-16. 510 TO P-16. 514 1 OF 38 'i"'5F""Y 60 48.21 1.714.29 P-16. 515 TO P-16. 519 ~ 11,517.86 un 2011 RAGOIOS HERITAGE CONS. CORP. 4,187.57 P-16. 525 TO P-16. 529 1 OF 9 60 4,821.43 ~ ACOUSTIC ANALYSIS, INC. ~ P-16. 530 TO P-16. 531 i'"i5f'"'9 60 39,061.59 P-16. 532 TO P-16. 533 219.56 IVAT not Sf'parah�ly indkah�d- Invoke/OR ul2011 ALECTO GENERAL TECH. CORP. P-16. 53-1 TO P-16. 538 1 OF 9 60 4,476.00 )VAT not scparat('lv indiCatl�d -lnvmrl' 902.70 P-16. 541 TO P-16. 544 ul2011 ALECTO GENERAL TECH. CORP. 23,271.64 P-16. 548 TO P-16. 552 1 OF 9 60 -112.50 IVAT not SC'paralC'IY mdKal{'d- lnvmn� 6,921.96 575.89 ALECTO GENERAL TECH. CORP. 84,655.23 P-16. 553 1 OF 9 60 763.39 17.040.12 P-16. 607 TO P-16. 611 ALECTO GENERAL TECH. CORP. P-16. 612 TO P-16. 614 i'"i5f'"'9 60 30,93 P-16. 615 TO P-16. 619 139.29 ul2011 ALECTO GENERAL TECH. CORP. P-16. 620 TO P-16. 624 1 OF 9 60 85.71 IVAT not scparat(')y indkatl'd � lnvokC'/OR ul2011 ALECTO GENERAL TECH. CORP. i'"i5f'"'9 60 209.38 IVAT not S(�parat('ly indicated � lnvokP/OR ul 2011 I APG DESIGNS 1 OF 9 60 320.73 1,953.08 ul2011 IJSPUTING ENTERPRISE 1 OF 9 60 -15.14 ISupportl'd bu Billinv. slatC'mt�nt ul2011 IJSPUTING ENTERPRISE 1 OF 9 60 775.72 IVAT not S('parah�ly indkah�d - lnvnirC'/OR 230.73 IVAT not st�parah�lv indii.�att>d- lnvokP/OR CL INTERNATIONAL INC. 1 OF 9 60 2,821.84 568.00 ICL INTERNATIONAL INC. i'"i5f'"'9 60 METEORITE CONSTRUCTION 1 OF 9 �!! METEORITE CONSTRUCTION i'"i5f'"'9 60 ul2011 IMETEORITE CONSTRUCTION 1 OF 9 60 ul2011 IMETEORITE CONSTRUCTION 1 OF 9 60 ul 2011 I NEPTEL SYSTEM 1 OF 9 60 ul2011 IVHOUG INTERNATIONAL i'"i5f'"'9 60 ul2011 IVHOUG INTERNATIONAL 1 OF 9 60 Aug 2011 IMETEORITE CONSTRUCTION 1 OF 9 60 Au!! 2011 INEPTEL SYSTEM INTEGRATOR INC 1 OF 9 60 Au 2011 NEPTEL SYSTEM INTEGRATOR INC 1 OF 9 60 Au" 2011 VHOUG INTLCONST. GROUP INC. i'"i5f'"'9 60 TOTAL Ph� 315L263.59 tl