CE LUZON GEOTHERMAL POWER COMPANY, INC. v. COMMISSIONER OF INTERNAL REVENUE

.. REPUBLIC O F THE PHILIPPINES Court ofTax Appeals QUEZON CITY Special First Div ision CE LUZO N GEOTH ERMAL CTA CASE NO. 7393 POW ER COMPANY, INC., (CTA EB Nos. 604 & 606) (G.R. No. 199572-73) Petitioner, Members: -versus- BAUTISTA, and CASANOVA, Il COMMISSIONER O F INTERNAL REVENUE, . - - . ~ , , . _,._,to- r>-> ~ Respondent. X---------------------------------------------------------- AMENDED DECliSION BAUTISTA,[.: Before the Court is the remanded case of CE Luzon Geothermal Power Company, Inc. vs. Commissioner of Internal Revenue docketed as S.C. G.R. No. 199572-73 (CTA EB Nos. 604 & 606)(CTA Case No.7393),for the execution of judgment of the Supreme Court's Resolution dated June 18, 2014 in order that the proper tax credit/refund for the 2nd, 3rd, and 4th quarters of 2004 be determined. The Partiesl Petitioner CE Luzon Geothermal Power Company Inc. ("CE Geothermal") is a corporation duly organized and existing under Philippine law, with principal office at 24th Floor, 6750 Building, Ayala Avenue, Makati City. It is principally engaged in the business of power generation and subsequent sale of generated power to the Philippine National Oil Company-Energy Development Corporation ("PNO? 1 Id., pp. 220-221 .

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73) Page 2 o�70 EDC"), pursuant to a Power Purchase Agreement ("PPA").2 It was issued a Certificate of Accreditation by the Department of Energy (DOE) on June 15, 1994 and registered with the Bureau of Internal Revenue (BIR) as a value-added tax ("VAT") taxpayer, with Tax Identification Number ("TIN") 003-924-356-000.3 Respondent Commissioner of Internal Revenue (" CIR") is the duly appointed Commissioner of Internal Revenue empowered to perform the duties of said office including, among others, the power to decide, approve and grant refunds or tax credits of erroneously or excessively paid taxes. [S]he holds office at the BIR National Office Building, BIR Road, Diliman, Quezon City.4 Facts The relevant antecedents are succinctly recited by the Court in Division in its Decision dated August 26, 2009, as follows:s "Petitioner filed its Quarterly VAT Returns for taxable year 2004, which reflected the following information: Period Date of Filing Zero-Rated Sales Input VAT Exhibit Covered 1st Quarter April 26, 2004 p 939,531,582.28 P7,640,716.26 "D" 2nd 1,278,777,054.28 2,879,103.77 "F" Quarter July 26,2004 3rd Quarter October 25, 944,618,618.11 6,887,641.90 "H" 2004 4th Quarter January 25, 1,523,421,116.17 4,383,880.15 2005 "J" TOTAL P4,686,348,370.84 P21,791,342.08 Petitioner later filed Amended Quarterly VAT Returns for the 1st, 2nd, and 3rd quarters of taxable year 2004, which indicated the following details: 2 Records, CTA Case No. 7393), pp. 552-553; penned by Associate Justice Lovell R. Bautista with V former Presiding Justice Ernesto D. Acosta, and Associate Justice Caesar A. Casanova concurring. 3 Id., p.553. 4 Id. s Id., pp. 221-225.

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73) Page 3 of70 ExcessfUnutilized Input VAT Credits ' Period Date of Zero-Rated Domestic Domestic Services Importation TOTAL Exhibit Covered Filing Sales Purchases Purchases of Rendered other than (Quarter) of Goods by Non- 8,411,252.63 "E" other than Services Residents Capital 3,039,863.70 "G" Goods 6,929,597.92 "W" Capital 4,383,880.15 22,764,594.40 "J" Goods First November 939,531,582.28 705,UU.72 7,290,564.59 19,747.32 395,147.00 24,2004 Second November 1,278,777.054.28 777,449.47 1,868,151.21 286,776.02 107,487.00 24,2004 Third November 944,618,618.11 1,685,621.25 2,862,388.27 147,737.4 2,233,851.00 24,2004 Fourth January 1,523,421,116.17 1,004,266.38 2,074,029.23 664,843.01 640,741.53 25,2005 Total ExcessfUnutilized VAT Credits for the 1" to 41h Quarters of CY 2004 (10"!.� of Total Purchases) L_ -- --- - --�- -- -- - - -- Petitioner filed its administrative claims for refund of input VAT for the 1st quarter in the amount of P8,411,252.63 on April 12, 2005, and for the 2nd, 3rd, 4th quarters in the aggregate amount of P14,353,341.77 on December 14,2005. Due to respondent's inaction, petitioner filed the present Petition for Review on December 29, 2005, praying for the refund or issuance of tax credit certificate in the total amount of P22,764,594.40, allegedly representing unutilized input VAT from petitioner's domestic purchases, services rendered by non-residents, and importation of goods for the four quarters of taxable year 2004. Summons was issued on January 16, 2006, which was received by respondent on January 17, 2006. In h[er] Answer filed on March 14, 2006, respondent averred the following Special and Affirmative Defenses: '5. He reiterates and pleads the preceding paragraphs of this answer as part of his Special and Affirmative Defenses. 6. Petitioner's alleged claim for refund is subject to administrative investigation/examination by respondent; 7. Taxes remitted to the BIR are presumed to have been made in the regular course of business and in accordance ~ with the provision of law; (

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73) Page4 of70 8. To support its claim for refund, it is imperative for petitioner to prove the following, viz.: a. The registration requirements of a value- added taxpayer in compliance with the pertinent provision of the Tax Code of 1997, as amended, and its implementing revenue regulations; b. The invoicing and accounting requirements for VAT-registered persons, as well as the filing and payment of VAT in compliance with the provisions of Sections 113 and 114 of the Tax Code of 1997, as amended; c. Proof of compliance with the submission of complete documents in support of the administrative claim for refund pursuant to Section 112 (D) of the Tax Code of 1997, as amended, otherwise there would be no sufficient compliance with the filing of administrative claim for refund which is a condition sine qua non prior to the filing of judicial claim in accordance with the provision of Section 229 of the Tax Code, as amended; d. That the input taxes of P22,764,594.40 allegedly representing unutilized input VAT from its domestic purchases of goods and services, services rendered by non-residents and importation of goods for the calendar year 2004 were: d.i paid by the petitioner; d.ii attributable to its zero- rated or effectively zero-rated sales; and d.iii such have not been applied against any output tax; e. That petitioner's claim for tax credit or refund of the unutilized input tax (VAT) was filed within two (2) years after the close of the taxable ~

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 5 of70 quarter when the sales were made in accordance with Section 112 (A) of the Tax Code of 1997, as amended; f. That petitioner's domestic purchases of goods and services, services rendered by non-residents and importation of goods were made in the course of its trade or business, properly supported by VAT invoices and/ or official receipts and other documents, such as subsidiary purchase Journal, showing that it actually paid VAT in accordance with Sections 110 (A) (2) and 113 of the Tax Code of 1997, as amended; g. That petitioner has complied with the governing rules and regulations with reference to recovery of tax erroneously or illegally collected as explicitly found in Section 112 (A) and 229 of the Tax Code, as amended. 9. Excess input tax over output tax should be carried over to the succeeding quarter/ s. However, input tax attributed to capital goods purchases or to zero-rated sales may be opted to be refunded or credited against other internal revenue taxes. This is provided under Section 110 (B) of the Tax Code of 1997, as amended, which states in part: '... If the input tax exceeds the output tax, the excess shall be carried over to the succeeding quarter or quarters. Any input tax attributable to the purchase of capital goods or to zero-rated sales by a VAT-registered person may at his option be refunded or credited against other internal revenue taxes, subject to the provisions of Section 112....' (underscoring supplied) Likewise, Section 110 (C) of the Tax Code of 1997, as amended, provides: 'Determination of Creditable Input Tax - The sum of the excess input tax carried over from the preceding month or quarter and the input tax creditable to a VAT-registered person during the taxable month or quarter shall be reduced by the amount of claim for refund or tax credit for value/ <

Amended Decision ' (underscoring CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 6 of70 added tax and other adjustments, . supplied) 10. Furthermore, in an action for refund the burden of proof is on the taxpayer to establish its right to refund and failure to sustain the burden is fatal to the claim for refund/ credit. This is so because exemptions from taxation are highly disfavored in law and he who claims exemption must be able to justify his claim by the clearest grant of organic or statutory law. An exemption from common burden cannot be permitted to exist upon vague implications. (Asiatic Petroleum Co. [P.I.] v. Llanes, 49 Phil. 466 cited in Collector of Internal Revenue v. Manila Jockey Club, Inc., 98 Phil. 670); 11. Claims for refund are construed strictly against the claimant for the same partake the nature of exemption from taxation. Petitioner filed its Pre-Trial Brief on April 3, 2006; while respondent filed h[er] Pre-Trial Brief (For the Respondent) on April 4, 2006. On April 7, 2006, the parties were ordered to submit their Joint Stipulation of Facts and Issues within fifteen days thereafter. On April 26, 2006, the parties filed their Joint Stipulation of Facts and Issues, which was approved in a Resolution dated April28, 2006. Pursuant to Section 5 (b) of Rule 6 of the Revised Rules of Court of Tax Appeals, respondent transmitted the BIR Records to this Court on July 6, 2006. Petitioner filed a Motion for the Commissioning of an Independent Certified Public Accountant on October 30, 2006, and a Submission (Re: Motion for the Commissioning of an Independent Certified Public Accountant) on November 6, 2006; which was granted in a Resolution dated December 5, 2006. Accordingly, Mr. Jerome Antonio B. Constantino was commissioned as the Independent Certified Public Accountant (CPA), pursuant to Rules 12 and 13 of the Revised Rules of the Court of Tax Appeals. On December 18, 2006, the Court-commissioned Independent CPA submitted his Report. After petitioner's presentation of evidence, it filed its Formal Offer of Evidence on November 12, 2007, submitting ~-

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 7 of70 Exhibits 'A' to 'NN,' inclusive of submarkings. In a Resolution dated January 22, 2008, the afore-mentioned exhibits were admitted, except for Exhibit 'I' for failure of petitioner's witness to identify the same in Court. On June 17,2008, respondent's counsel manifested that he is waiving respondent's right to present evidence since there was no report of investigation. In a Resolution dated June 23, 2008, the parties were ordered to file their respective Memorandum within thirty days from June 17,2008. In a Resolution dated August 26, 2008, the case was submitted for decision, taking into consideration the parties' Memoranda, both filed on August 15, 2008.6" On August 26, 2009, the Court in Division promulgated its Decision7 which ruled that petitioner is entitled to the refund or issuance of tax credit certificate in the reduced amount of Php19,264,022.79, representing unutilized input VAT for the four quarters of taxable year 2004. The dispositive portion of the decision states: "WHEREFORE, petitioner's claim for refund or issuance of tax credit certificate is hereby PARTIALLY GRANTED. Accordingly, respondent is hereby ORDERED TO REFUND OR ISSUE A TAX CREDIT CERTIFICATE in favor of petitioner in the reduced amount of Php19,264,022.79, representing its excessjunutilized input VAT for the period covering the four quarters of taxable year 2004. SO ORDERED." On September 22, 2009, petitioner filed its "Motion for Partial Reconsideration (Re: Decision Dated 26 August 2009)8" praying that the amount Php3,500,571.61 be reconsidered as it complied with the substantiation requirements prescribed in Section 110(A), in relation to Section 113(A) of the NIRC, as implemented by Sections 4.104-5 and 4.108-1, RR No. 7-95. On the other hand, respondent filed her "Motione..-, 6 Id., pp. 553-558. 7 ld., pp. 572-576. 8 Records, pp. 575-620.

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73) Page 8 o�70 for Reconsideration (Re: Decision promulgated 26 August 2009)9" on September 23, 2009, praying that the Petition for Review be denied for being filed beyond the prescriptive period provided under Section 112 of the 1997 National Internal Revenue Code, as amended ("NIRC"). On October 12, 2009, respondent filed her "Opposition (Re: Petitioner's Motion for Reconsideration)IO" reiterating her position that petitioner's Petition for Review was filed out of time as provided under Section 112 of the NIRC. On October 21, 2009, petitioner filed its "Comment/Opposition (Re: Respondent's Motion for Reconsideration dated 23 September 2009)11" praying that the refund or issuance of a Tax Credit Certificate be affirmed. On October 30, 2009, petitioner again filed a "Reply (Re: Respondent's Opposition to Petitioner's Motion for Partial Reconsideration dated 12 October 2009)"12 praying that an Amended Decision be promulgated granting petitioner's claim in full by taking into account the amount of Php3,500,571.61 as it was properly supported by the required evidence under Section 110(A) in relation to Section 113(A) of the NIRC, and as implemented by Sections 4.104-5 and 4.108-1, RR No. 7-95. After a reconsideration of the arguments raised by both the parties, the Court promulgated an Amended Decision dated March 2, 2010,13 which partially granted petitioner's claim. The dispositive portion of the Amended Decision reads: WHEREFORE, petitioner's Motion for Partial Reconsideration is hereby PARTIALLY GRANTED. The Decision dated August 26, 2009 is hereby MODIFIED. On the other hand, respondent's Motion for Reconsideration is hereby DENIED for lack of merit. 9 Id., pp. 662-665. 10 Id., pp. 671-678. 11 Id., pp. 685-701. 12 Id., pp. 707-715. 13 Records, Amended Decision, CTA Case No. 7393, pp. 718-736; penned by Associate Justice Lovell R. Bautista with Associate Justice Caesar A. Casanova concurring, while former Presiding Justice ~ Ernesto D. Acosta dissenting. . /

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 9 o�70 Accordingly, respondent is hereby ORDERED to REFUND or ISSUE a TAX CREDIT CERTIFICATE in favor of petitioner in the increased amount of Php19,302,698.48, representing its excess/unutilized input VAT for the period covering the four quarters of taxable year 2004. SO ORDERED.14 Both parties being unsatisfied with the Decision filed their respective Petitions for Review with the Court En Bane. On April 12, 2010, petitioner filed its "Petition for Review" captioned as CE Luzon Geothermal Power Copmany, Inc. vs. Commissioner of Internal Revenue,docketed as CTA E.B. No. 606 (CTA Case No. 7393).15 While respondent filed her "Petition for Review," on April 23, 2010 which was captioned as Commissioner of Internal Revenue vs. CE Luzon Geothermal Power Company, Inc., docketed as CTA E.B. No. 604 (CTA Case No. 7393).16 Since both parties respective Petitions for Review were an appeal from the Decision of the First Division dated August 26, 2009, the Court En Bane on April 28, 2010, consolidated both cases and docketed the consolidated case as CTA EB Nos. 604 and 606, pursuant to Section 1, Rule 31 of the Revised Rules of Court.17 On May 20, 2010, the Court En Bane ordered both parties to file their respective comments to the consolidated Petitions for Review.1s On June 15, 2010, petitioner filed its "Comment (Re: Commissioner of Internal Revenue's Petition for Review dated 24 April 2010 in CTA EB No. 604),19" without respondent filing her comment.2D After considering the "Consolidated Memorandum" filed by petitioner on August 25, 2010 by registered mail, without any memorandum filed by respondent despite notice, the case was submitted for decision.21 14 Id., pp. 735-736. y--' 1s Id., p.825. 16 Id., pp. 882-890. 17 Id., Resolution dated April28, 2010, p. 948 1s Id., pp. 964-965. 19 Id., pp. 973-988. 2o Id., pp. 993-994. 21 Records, Resolution CTA EB Nos. 604 & 606 (CTA Case No. 7393) dated September 15, 2010, pp. 1124-1125.

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 10 of70 On June 27, 2011, the Court En Bane rendered a Decision, and ruled that petitioner belatedly filed its Petition for Review for its claim for the 1st quarter of the taxable year 2004, while for the 2nd, 3rd and 4th quarters of taxable year 2004's claim, the Court En Bane found that petitioner filed its claim prematurely.22 The dispositive portion of the Decision states: WHEREFORE, premises considered, the Petition for Review docketed as CTA EB No. 604 is GRANTED while the Petition for Review docketed as CTA EB No. 606 is DENIED. Accordingly, the Decision of the former First Division of this Court in CTA Case No. 7393, dated August 26, 2009 and its Amended Decision, dated March 2, 2010, are hereby REVERSED and SET ASIDE. CTA Case No. 7393 is hereby DISMISSED for lack of jurisdiction. No pronouncement as to costs. SO ORDERED. Unsatisfied with the Decision of the Court En Bane, petitioner filed a "Motion for Reconsideration," and alleges that the case of Commissioner of Internal Revenue vs. Aiehi Forging Company of Asia, Ine.23 (" Aichi Case") should be applied prospectively and that Section 229 of the NIRC as well as the case of Atlas Consolidated Mining and Development Corporation vs. Commissioner of Internal Revenue24 ("Atlas Case") are the applicable law and jurisprudence. However, the Court En Bane denied petitioner's "Motion for Reconsideration" by applying the Aichi case and ruled that the 120-day period provided in Section 112 of the NIRC is crucial in filing its appeal, and that the "Atlas case is inapplicable in the instant case on the ground that the factual milieu is clearly different,"25 the dispositive portion of the Resolution states: 22Records, Decision, CTA EB Nos. 604 & 606 (CTA Case No. 7393), pp. 1162-1179; penned by Associate Justice Cielito N. Mindaro-Grulla, with Presiding Justice Ernesto D. Acosta, Associate Justice Juanita C. Castaneda, Jr., Associate Lovell R. Bautista, Associate Justice Erlinda P. Uy, Associte Justice Caesar A Casanova, Associate Justice Olga Palanca-Enriquez, Associate Justice Esperanza R. Pabon-Victorino, and Associate Justice Amelia R. Cotangco-Manalastas concurring. ~ 23 G.R. No. 184823, October 6, 2010 /- 24 G.R. Nos. 141104 & 1487636, June 8, 2007, 25 Records, Resolution dated December 1, 2011, pp. 1188-1194.

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Pagell of70 "WHEREFORE, premises considered, petitioner's 'Motion for Reconsideration' is hereby DENIED for lack of merit. SO ORDERED."26 On January 20, 2012, petitioner filed a Petition for Review27 before the Supreme Court in Division, entitled CE Luzon Geothermal Power Company, Inc. vs. Commissioner of Internal Revenue, docketed as G.R. No. 199572-73 (CTA EB Case Nos. 604 and 606)(CTA Case No. 7393), praying for the reversal of the CTA En Bane's Decision dated June 7, 2011 and Resolution dated December 1, 2011, and the reinstatement of the Amended Decision dated March 2, 2010 which reimbursed petitioner the increased amount of Php19,302,698.48 representing petitioner's unutilized input VAT for the year 2004.28 On April 25, 2012, the Supreme Court issued a Resolution29 denying the "Petition for Review" for petitioner's "failure to sufficiently show that the CTA En Bane committed any reversible error in the challenged Decision dated June 27, 2011 and Resolution dated December 1, 2011 that warrants the Supreme Court's exercise of its discretionary appellate jurisdiction.30" On July 12, 2012, petitioner filed a "Motion for Reconsideration31" of the Supreme Court in Division's Resolution dated April 25, 2012, which prays: that the said Resolution be reconsidered; that the "Petition for Review" dated January 20, 2012 be given due course; that respondent be ordered to file a comment; that the CTA En Bane's Decision dated June 27,2011 and Resolution dated December 1, 2011 be reversed and set aside; and that a refund or tax credit certificate in its favor representing its unutilized input VAT for the taxable year 2004 in the increased amount of Php19,302,698.48 be granted. On August 30, 2012, petitioner filed an "Urgent Motion to Refer Motion for Reconsideration dated July 12, 2012 to the Supreme Court En Banc,32" which prays for the transfer of the "Motion for ~ 26 Id., p. 1194. 27 Id., Volume II., pp. 1203-1382, with Annexes. 28Jd., pp. 1288. 29 Id., p. 1506. 3o Id. 31 Records, Volume II., pp. 1397-1417. 32 Id., pp. 1428-1432.

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 12 of70 Reconsideration" dated July 12, 2012 filed before the Supreme Court in Division to the Supreme Court En Bane. Momentarily, on December 10, 2012, respondent filed a "Comment (On Appellant's Motion for Reconsideration Dated July 12, 2012),33" to the Supreme Court Division, which prays for the affirmation of the CTA En Bane's Decision dated June 27, 2011 and Resolution dated December 1, 2011. On July 12, 2013, petitioner filed a "Motion for Leave to File and to Admit Supplement to Motion for Reconsideration Dated July 12, 2012,34" and alleges that the case of Commissioner of Internal Revenue vs. San Roque Corporation35 has clarified the Supreme Court's Decision of the Aichi case and ruled that the Aichi case will not apply to taxpayers relying on BIR Ruling DA-489-03, thus, the judicial claim it filed with the Court of Tax Appeals when it relied with BIR Ruling DA-489-3 was validly filed. Therefore, it prays that it be granted leave to file its "Supplemental Motion for Reconsideration Dated July 12, 2012" and that the attached "Supplement to Motion for Reconsideration" be admitted. After considering the "Supplement to Motion for Reconsideration Dated July 12, 2012," the Supreme Court in Division issued a Resolution dated June 18, 2014, partially granting the "Motion for Reconsideration." The essentialfallo of which reads as follows: "in the light of the Supreme Court's Ruling in the case of Commissioner of Internal Revenue vs. San Roque Power Corporation which declared that 'strict compliance with the 120+30 day periods is necessary for [a judicial claim of refund or credit under the VAT System] to prosper,xxx, except for the period from the issuance of BIR Ruling No. DA-489-03 on 10 December 2003 to 6 October 2010 when the Aichi doctrine was adopted, which again reinstated the 120+30 day periods as mandatory and jurisdictional. ,-- XXX 33 ld., pp. 1443-1455. 34 Id., pp. 1457-1458. 35 G.R. Nos. 187485,196113 & 197156, February 12, 2013, 690 SCRA 336,404.

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 13 of70 Applying our ruling in San Roque, we find that, although prematurely filed, petitioner's judicial claims for refund for the 2nd, 3rd, and 4th quarters of 2004 must be allowed pursuant to BIR Ruling No. DA-489-03, which provides that 'taxpayer-claimant need not wait for the lapse of the 120-day period before it could seek judicial relief with the CTA by way of Petition for Review. However, petitioner's judicial claim for refund for the 1st quarter of 2004 must be denied since it was filed beyond the 120+30 day periods provided for in Section 112(D) of the 1997 NIRC." The dispositive portion of the Resolution36 states: "WHEREFORE, CE Luzon Geothermal Company, Inc.'s Motion for Reconsideraiton is hereby PARTIALLY GRANTED. The Court's Resolution dated April 25, 2012 is hereby REVERSED and SET ASIDE. Let the case be REMANDED to the Court of Tax Appeals for the proper determination of CE Luzon Geothermal Power Company, Inc.'s tax credit/refund. SO ORDERED."37 Aggrieved, on August 11, 2014, petitioner filed a "Motion for Reconsideration of the Resolution dated June 18, 2014" but was denied with finality in a Resolution dated September 10, 2014. On November 24, 2014, the case has become final and executory and was recorded in the Book of Entries of Judgment.38 Hence, the remanded case for the proper determination of petitioner's refundable amount representing its excessjunutilized input VAT for 2nd, 3rd and 4th quarters of 2004. In order to be entitled for refund of its excess/unutilized input VAT for 2nd, 3rd, and 4th quarters of 2004, petitioner must show that it was able to substantiate its claim pursuant to Section 4.104-5 of/"? Revenue Regulations No. 7-95, to wit: (' '- 36 Records, Volume II, pp.1472-1476. 37Id., pl1476. 38 Id., pp. 1504-1505.

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 14 o�70 /ISECTION 4.104-5. Substantiation of claims for input tax credit. - (a) Input taxes shall be allowed only if the domestic purchase of goods, properties or services is made in the course of trade or business. The input tax should be supported by an invoice or receipt showing the information as required under Section 108 (a) and 238 of the Code. Input tax on purchases of real property should be supported by a copy of the public instrument i.e. deed of absolute sale, deed of conditional sale, contract/ agreement to sell, etc., together with the VAT receipt issued by the seller. A cash-register machine tape issued to a VAT registered buyer by a VAT-registered seller form a machine duly registered with the BIR in lieu of the regular sales invoice, shall constitute valid proof of substantiation of tax credit only if the name and TIN of the purchaser is indicated in the receipt and authenticated by a duly authorized representative of the seller. (b) Input tax on importations shall be supported with the import entry or other equivalent document showing actual payment of VAT on the imported goods. (c) Presumptive input tax shall be supported by an inventory of goods as shown in a detailed list to be submitted to the BIR. (d) Input tax on "deemed sale" transactions shall be substantiated with the required invoices. (e) Input tax from payments made to non-residents shall be supported by a copy of the VAT declaration/return filed by the resident licensee/lessee in behalf of the non-resident licensor/lessor evidencing remittance of the VAT due." After careful examination of the documents39 formally offered as evidence by the petitioner together with the Independent Certified Public Accountant ("ICPA") Report, are the list of input taxes classified as: (a) Domestic Purchases of Goods Other than Capital Goods; (b) Domestic Purchases of Services; (c) Importations of Goods Other than Capital Goods; and (d) Services Rendered by Non-Residents, which are /~ 39 Exhibit "KK."

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73) Page 15 of70 properly substantiated pursuant to the aforementioned provision, for 2nd, 3rd, and 4th quarters of 2004, herein summarized as follows: Domestic Purchases - Goods other 2nd Quarter 3rd Quarter 4th Quarter than Ca_pital Goods 660,761.87i 1,477,777.07ii I 982,982.28iii i Domestic Purchases - Services 2,174,339.43iv I Importations - Goods other than 9,499.00vii Capital Goods 2,628,544.24v 1,762,612.92vi Services rendered by Non- 286,776.02x resident I 1,389,000.00viii 192,728.OOix I 147,737.40xi 580,040.61xii Total ln.P_ut Taxes 3,131,376.3240 5,643,058.7241 3,518,363.8142 Whereas, the declared input taxes per quarterly VAT returns for the same periods may be summarized below: Domestic Purchases - Goods other 2nd Quarter 3rd Quarter 4th Quarter than Capital Goods 777,449.47 1,685,621.25 1,004,266.38 Domestic Purchases - Services 1,868,151.21 2,737,411.12 2,074,029.23 Importations - Goods other than 107,487.00 2,233,851.00 640,741.53 Capital Goods Services rendered by Non-resident 286,!76.02- _]47,73?.40_L_ 664,~43.01. Total Input Taxes per 2550Q VAT 3,039,863.70 6,804,620.77 4,383,880.15 Returns Based from the foregoing tables, it is to be noted that for the 2nd quarter, the substantiated input taxes for Domestic Purchases on Services in the amount of Php2,174,339.43 is higher than the declared input taxes for Domestic Purchases Services in the amount of Php1,868,151.21. Since the amount of VAT to be claimed as refund should not be higher than the amount actually declared per VAT returns and paid; then the allowable input VAT for Domestic Purchases of Services for the 2nd quarter shall be limited to the amount declared per VAT return less the following disallowances, to wit: )-"' 40 Summation of endnotes i + iv + vi i+ x. 41 Summation of endnotes ii + v + viii + xi. 42 Summation of endnotes iii + vi + ix + xii.

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 16 o�70 OR Date OR No. Name of Seller TIN OR VAT Exhibit Remarks Amoun 32.91 24-Mar-04 4522 Sal's Bar & 113-496-367-000 KK out of period 08-May- 256019 Restaurant t not in the name of v L-2Q- Petitioner 04 5 Trigs Food Corp 362 549 not in the name of 12-May- 419410 005-670-524 v L-2Q- Petitioner Trigs Food Corp 005-670-524 v 480 43.64 600 04 8 L-2Q- 1050 95.45 600 Total Amount of Inr.ut Tax to be disallowed 172.00 Thus, the properly substantiated input taxes for 2nd, 3rd, and 4th quarters of 2004 shall be summarized as follows: Domestic Purchases - Goods other 2nd Quarter 3rd Quarter 4th Quarter - To- tal than Capital Goods 660,761.87 1,477,777.07 982,982.28 3,121,521.22 Domestic Purchases - Services 1,867,979.21 2,628,544.24 1,762,612.92 6,259,136.37 Importations - Goods other than 9,499.00 Capital Goods 1,389,000.00 192,728.00 1,591,227.00 286,776.02 Services rendered by Non-resident 2,825,016.10 147,737.40 580,040.61 1,014,554.03 Total Purchases 5,643,058.72 3,518,363.81 11,986,438.62 However, upon careful review of submitted official receipts for the period of claim, only the following items were properly substantiated by official receipts pursuant to Section 4.108-1 (VAT Invoice or Receipt Invoicing Requirements) of RR 7-95, to wit: Quarte OR OR Name of TIN ORAmount in OR Amount USDtoPHP Total OR Exhibit r Date No Buyer PHP inUSD Amount 000-169- : Second 02- 144 PNOC-EDC 125-000 165,330,351.43 165,330,351.43 Apr-04 145 PNOC-EDC 000-169- 11-9 146 PNOC-EDC 125-000 05- 147 PNOC-EDC 000-169- 4,123,435.81 4,123,435.81 11-10 Apr-04 148 PNOC-EDC 125-000 149 PNOC-EDC 000-169- 3,486,587.93 195,248,924.08 195,248,924.08 II-11 05- 150 PNOC-EDC 125-000 Apr-04 151 PNOC-EDC 000-169- 164,125,634.74 164,125,634.74 11-12 152 PNOC-EDC 125-000 30- 000-169- 4,016,166.28 4,016,166.28 11-13 Apr-04 125-000 000-169- 4,620,571.59 4,620,571.59 11-14 04- 125-000 May-04 000-169- 163,854,187.59 163,854,187.59 11-15 02-Jun- 125-000 000-169- 3,473,673.55 193,830,984.09 193,830,984.09 11-16 04 125-000 02-Jun- 164,545,625.19 164,545,625.19 11-17 04 03- May-04 28-Jun- 04 TOTAL OR AMOUNT 1,059,695,880.80 GROSS RECEIPTS PER 2550-Q VAT RETURNS 1,278,777,054.28 Not properly supported by ORs --- 219,081,173.48 Quarte OR OR Name of TIN OR Amount in OR Amount USDto PHP Total OR I r Date No Buyer PHP inUSD Amount 000-169- Exhibit I 125-000 08-Jul- 000-169- 125-000 Third 04 153 PNOC-EDC 4,734,662. 93 4, 734,662.93 11-18 164,149,420.35 164,149,420.35 11-20 03- / Aug-04 155 PNOC-EDC /

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 17 of70 03- 000-169- 5,078,168.29 5,078,168.29 I Aug-04 156 PNCX::-EDC 125-000 193,854,290.02 000-169- 164,605,793.71 164,605,793.71 11-21 03- 125-000 4,757,580.49 3,486,587.95 193,854,290.02 Aug-04 157 PNCX::-EDC 4,757,580.49 11-22 I 000-169- 3,480,670.44 194,395,444.07 194,395,444.07 27- 125-000 3,479,406.55 194,150,885.49 194,150,885.49 11-23 I Aug-04 158 PNCX::-EDC 000-169- 925,726,245.35 125-000 944,618,618.11 11-24 03-Sep- 000-169- 125-000 18,892,372.76 ; 04 159 PNCX::-EDC 000-169- 125-000 11-25 03-Sep- 11-36 04 160 PNCX::-EDC 02-Jul- 04 171 PNCX::-EDC TOTAL OR AMOUNT GROSS RECEIPTS PER 2550-Q VAT RETURNS Not properly su~orted_!)y ORs__ Quarte OR OR Name of TIN OR Amount in OR Amount USDtoPHP Total OR Exhibit r Date No Buyer PHP inUSD Amount 000-169- 04-0ct- 161 PNCX::-EDC 125-000 3,311,705.02 3,311,705.02 11-26 04 162 PNCX::-EDC 000-169- 163 PNCX::-EDC 125-000 162,945,435.08 162,945,435.08 11-27 04-0ct- 166 PNCX::-EDC 000-169- 04 167 PNCX::-EDC 125-000 3,430,540.17 192,453,303.54 192,453,303.54 11-28 168 PNCX::-EDC 000-169- 04-0ct- 169 PNCX::-EDC 125-000 4,684,166.71 4,684,166.71 11-31 04 170 PNCX::-EDC 000-169- 03- 172 PNCX::-EDC 125-000 184,013,508.73 184,013,508.73 11-32 173 PNCX::-EDC 000-169- Fourth Nov-04 174 PNCX::-EDC 125-000 3,513,341.70 197,274,136.46 197,274,136.46 11-33 03- 175 PNCX::-EDC 000-169- 125-000 173,737,899.53 173,737,899.53 11-34 Nov-04 000-169- 03- 125-000 3,951,624.23 3,951,624.23 II-35 000-169- Nov-04 125-000 174,581,025.40 174,581,025.40 11-37 07-Dec- 000-169- 125-000 4,737,548.27 4,737,548.27 II-38 04 000-169- 07-Dec- 125-000 3,494,457.23 195,165,436.30 195,165,436.30 11-39 000-169- 04 125-000 3,495,488.50 196,096,904.85 196,096,904.85 11-40 29-Dec- 04 29-Dec- 04 07-Dec- 04 29-Dec- 04 TOTAL OR AMOUNT 1,492,952,694.11 GROSS RECEIPTS PER 2550-Q VAT RETURNS 1,523,421,116.17 Not properly supported by ORs I 30,468,422.06 Since from the foregoing, there are input taxes not properly supported by OR's, an additional disallowance shall be computed to reduce the properly substantiated input taxes, to wit: Substantiated Claim 2ND QUARTER 3RDQUARTER 4TH QUARTER Multiply by the Ratio of Sales: 2,825,016.10 5,643,058.72 3,518,363.81 Not Properly Supported Offidal Receipts 219,081,173.48 18,892,372.76 30,468,422.06 Total Gross Receipts 1,278,777,054.28 944,618,618.11 1,523,421,116.17 Additional Disallowance 17.13% 2.00% 2.00% 483,984.16 112,861.18 70,367.28 ('-'

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) PagelS of 70 Thus, the amount of unutilized input tax for the 2nd, 3rd, and 4th quarters of 2004, that petitioner is entitled is in the amount of Phpll,319,226.01, computed as follows: Second Third Fourth Quarter Quarter Quarter Substantiated Claim 2,825,016.10 5,643,058.72 3,518,363.81 Less: Additional Disallowance 483,984.16 112,861.18 70,367.28 Total Allowable Unutilized Input 2,341,031.94 VAT ~uarter of 2004 5,530,197.54 3,447,996.53 Therefore, petitioner is entitled to the refund of the amount of Phpll,319,226.01 representing unutilized input VAT for the 2nd, 3rd, and 4th quarters of 2004. WHEREFORE, premises considered, CIR is hereby ORDERED to REFUND or ISSUE a TAX CREDIT CERTIFICATE to CE Geothermal in the amount of Phpll,319,226.01representing unutilized input VAT for the 2nd, 3rd and 4th quarters of 2004. SO ORDERED. LOVELLAUTISTA Associate Justice I CONCUR: CAESA~ANOVA 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.

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73) Page19 of70 LOVELL 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's Special Division. Presiding Justice Invoice Invoice Name of Seller TIN Invoice VAT Exhibit Date No. Amount KK Aerophone Enterprises & Co. 200-422-170-000 23-Jun- 533 16,500.00 1,500.00 L-2Q-15 04 5166 ALD Commercial v 7,020.00 9029 Ameresco Comm'l & Indl. Co. 330,000.00 638.18 L-2Q-17 21-Apr- 1599 Inc. 156-696-258-000 10,750.00 04 1605 12,900.00 30,000.00 L-2Q-19 1604 Areja Marketing v 18,165.00 21-May- 1603 11,700.00 977.27 L-2Q-21 04 1617 Areja Marketing 000-346-058-000 1,172.73 1610 324.00 ' 19-Apr- 1597 Areja Marketing v 2,880.00 04 6567 1,190.00 L-2Q-23 3187 Areja Marketing 083-150-482-190 65,270.70 24-May- 255848 999,991.75 1,651.36 L-2Q-24 04 598 Areja Marketing v 12,600.00 2,880.00 1,063.64 L-2Q-25 24-May- Areja Marketing 083-150-482-190 04 29.45 L-2Q-26 Areja Marketing v 24-May- 261.82 L-2Q-27 04 Atlas Copco (Philippines) Inc. 083-150-482-190 Brodeth Marketing (Ormoc 108.18 L-2Q-27a 21-Jun- Branch) v 04 Canon Marketing (Philippines), 5,933.70 L-2Q-34 Inc. 083-150-482-190 05-May- 90,908.34 L-2Q-36 04 Clarean Trading Philippines v 1,145.45 L-2Q-43 19-Apr- 083-150-482-190 04 261.82 L-2Q-48 v 14-Apr- 04 083-150-482-190 19-Apr- v 04 083-150-482-190 21-Apr- 04 v 28-May- 000-412-606-000 04 v 005-355-070-000 v 000-159-448-000 v 820-100-069-983 v

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73) Page 20 of70 07-Jun- 604 Clarean Trading Philippines 820-100-069-983 2,880.00 261.82 L-2Q-49 04 577 Clarean Trading Philippines v 2,880.00 261.82 L-2Q-49a 12-Apr- 263740 Canon Marketing (Philippines), 04 263600 Inc. 820-100-069-983 10,250.00 931.82 L-2Q-54 263741 Canon Marketing (Philippines), 14-Jun- 263640 Inc. v 10,100.00 918.18 L-2Q-58 04 255762 Canon Marketing (Philippines), Inc. 000-159-448-000 26,000.00 2,363.64 L-2Q-60 26-May- Canon Marketing (Philippines), 04 Inc. v 55,000.00 5,000.00 L-2Q-61 Canon Marketing (Philippines), 14-Jun- Inc. 000-159-448-000 2,700.00 245.45 L-2Q-63 04 581 Clarean Trading Philippines v 16,200.00 1,472.73 L-2Q-122 28-May- 04 584 Clarean Trading Philippines 000-159-448-000 1,925.00 175.00 L-2Q-123 I 2,880.00 261.82 I 05-Apr- 592 Clarean Trading Philippines v I 04 000-159-448-000 L-2Q-125 15-Apr- 04 505 Clarean Trading Philippines v 2,695.00 245.00 L-2Q-126 1 589 Clarean Trading Philippines 000-159-448-000 2,695.00 245.00 L-2Q-127 10126 Coca-Cola Bottlers Philippines, 1 21-Apr- Inc. v 159,210.00 14,473.64 L-2Q-129 04 1760 Cedilla's Auto Parts Center 820-100-069-983 1,867.00 169.73 L-2Q-131 11-May- 04 2107 Cedilla's Auto Parts Center v 2,450.00 222.73 L-2Q-134 740531 Cedilla's Petron Super Service 13-May- 739905 Station 820-100-069-983 970.40 88.22 L-2Q-146 04 740765 Cedilla's Petron Super Service 739910 Station v 643.09 58.46 L-2Q-146 24-May- 739972 Cedilla's Petron Super Service 04 740853 Station 820-100-069-983 505.26 45.93 L-2Q-146 740944 Cedilla's Petron Super Service 30-Jun- 741384 Station v 411.68 37.43 L-2Q-146 04 740648 Cedilla's Petron Super Service 741477 Station 820-100-069-983 880.22 80.02 L-2Q-147 03-May- 741175 Cedilla's Petron Super Service 04 741577 Station v 456.02 41.46 L-2Q-147 741546 Cedilla's Petron Super Service 29-May- 742525 Station 820-100-069-983 813.62 73.97 L-2Q-147 04 741493 Cedilla's Petron Super Service 741627 Station v 600.00 54.55 L-2Q-147 01-Apr- 741679 Cedilla's Petron Super Service 04 742713 Station 000-112-104-101 813.34 73.94 L-2Q-148 742557 Cedilla's Petron Super Service 01-Apr- 741625 Station v 1,224.12 111.28 L-2Q-148 04 741685 Cedilla's Petron Super Service 742640 Station 901-116-379-000 790.92 71.90 L-2Q-148 02-Apr- Cedilla's Petron Super Service 04 Station v 819.13 74.47 L-2Q-148 Cedilla's Petron Super Service 01-Apr- Station 901-116-379-000 1,084.85 98.62 L-2Q-149 04 Cedilla's Petron Super Service Station v 515.93 46.90 L-2Q-149 02-Apr- Cedilla's Petron Super Service 04 Station 089-104-743-443 600.00 54.55 L-2Q-149 Cedilla's Petron Super Service 02-Apr- Station v 965.67 87.79 L-2Q-149 04 Cedilla's Petron Super Service Station 089-104-743-443 1,057.99 96.18 L-2Q-150 04-Apr- Cedilla's Petron Super Service 04 Station v 580.27 52.75 L-2Q-150 Cedilla's Petron Super Service 04-Apr- Station 089-104-743-443 968.97 88.09 L-2Q-150 04 Cedilla's Petron Super Service Station v 814.95 74.09 L-2Q-150 04-Apr- Cedilla's Petron Super Service 04 Station 089-104-743-443 881.20 80.11 L-2Q-151 Cedilla's Petron Super Service 05-Apr- Station v _!69.04_ 69.91 / ' V L-2Q-151 04 \ 089-104-743-443 --~ 06-Apr- 04 v 06-Apr- 089-104-743-443 04 v 06-Apr- 04 089-104-743-443 06-Apr- v 04 089-104-743-443 06-Apr- 04 v 07-Apr- 089-104-743-443 04 v 07-Apr- 04 089-104-743-443 07-Apr- v 04 089-104-743-443 07-Apr- 04 v 07-Apr- 089-104-743-443 04 v 08-Apr- 04 089-104-743-443 09-Apr- v 04 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73) Page 21 o�70 08-Apr- 727048 Codilla's Petron Super Service 089-104-743-443 3,950.00 359.09 L-2Q-151 04 741736 Station 741734 Codilla's Petron Super Service v 621.35 56.49 L-2Q-151 10-Apr- 741751 Station 04 741785 Codilla's Petron Super Service 089-104-743-443 600.00 54.55 L-2Q-152 741793 Station 10-Apr- 742048 Codilla's Petron Super Service v 500.00 45.45 L-2Q-152 04 742106 Station 727349 Codilla's Petron Super Service 089-104-743-443 500.00 45.45 L-2Q-152 10-Apr- 743375 Station 04 742152 Codilla's Petron Super Service v 685.43 62.31 L-2Q-152 727052 Station 11-Apr- 743489 Codilla's Petron Super Service 089-104-743-443 444.70 40.43 L-2Q-153 04 742162 Station 746240 Codilla's Petron Super Service v 437.28 39.75 L-2Q-153 11-Apr- 758997 Station 04 Codilla's Petron Super Service 089-104-743-443 537.00 48.82 L-2Q-153 1496 Station 13-Apr- 1782 Codilla's Petron Super Service v 1,138.00 103.45 L-2Q-153 04 1739 Station 132 Codilla's Petron Super Service 089-104-743-443 1,036.32 94.21 L-2Q-154 14-Apr- 3029 Station 04 3064 Codilla's Petron Super Service v 740.00 67.27 L-2Q-154 311 Station 14-Apr- 3062 Codilla's Petron Super Service 089-104-743-443 898.39 81.67 L-2Q-154 04 336 Station 750372 Codilla's Petron Super Service v 600.00 54.55 L-2Q-154 14-Apr- 3502 Station 04 32'\ Codilla's Petron Super Service 089-104-743-443 300.00 27.27 L-2Q-156 750370 Station 14-Apr- 288 Codilla's Petron Super Service v 322.00 29.27 L-2Q-156 04 522 Station 525 Codilla's Petron Super Service 089-104-743-443 1,152.35 104.76 L-2Q-156 14-Apr- 3245 Station 04 496 Codilla's Petron Super Service v 504.00 45.82 L-2Q-156 j 622 Station 651.92 59.27 19-Apr- 1947 Codilla's Petron Super Service 089-104-743-443 I 04 3138 Station Codilla's Petron Super Service v L-2Q-157 15-Apr- Station 04 Codilla's Petron Super Service 089-104-743-443 1,016.14 92.38 L-2Q-157 Station 16-May- Codilla's Petron Super Service v 593.51 53.96 L-2Q-157 04 Station Codilla's Petron Super Service 089-104-743-443 1,020.78 92.80 L-2Q-157 17-May- Station 04 Codilla's Petron Super Service v 1,097.61 99.78 L-2Q-158 Station 17-May- Codilla's Petron Super Service 089-104-743-443 809.90 73.63 L-2Q-158 04 Station Codilla's Petron Super Service v 971.31 88.30 L-2Q-158 17-May- Station 04 Codilla's Petron Super Service 089-104-743-443 474.00 43.09 L-2Q-158 Station 18-May- Codilla's Petron Super Service v 598.31 54.39 L-2Q-159 04 Station Codilla's Petron Super Service 089-104-743-443 1,122.73 102.07 L-2Q-159 18-May- Station 04 Codilla's Petron Super Service v 160.00 14.55 L-2Q-159 Station 19-May- Codilla's Petron Super Service 089-104-743-443 1,282.46 116.59 L-2Q-159 04 Station Codilla's Petron Super Service v 840.04 76.37 L-2Q-160 20-May- Station 04 Codilla's Petron Super Service 089-104-743-443 730.42 66.40 L-2Q-160 Station 20-May- Codilla's Petron Super Service v 390.40 35.49 L-2Q-160 04 Station Codilla's Petron Super Service 089-104-743-443 752.42 68.40 L-2Q-160 20-May- Station 04 Codilla's Petron Super Service v 633.03 57.55 L-2Q-161 Station 20-May- Codilla's Petron Super Service 089-104-743-443 406.50 36.95 L-2Q-161 04 Station v 1,085.75- _ _98.7_Q_ L_1-2Q-161 / 20-May- - 04 089-104-743-443 ----- 21-May- v 04 089-104-743-443 20-May- 04 v 20-May- 089-104-743-443 04 v 20-May- 04 089-104-743-443 22-May- v 04 089-104-743-443 22-May- 04 v 21-May- 089-104-743-443 04 v 21-May- 04 089-104-743-443 24-May- v 04 089-104-743-443 24-May- 04 v 23-May- 089-104-743-443 L__04- v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v -

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 22 of70 22-May- 403 Codilla's Petron Super Service 089-104-743-443 868.64 78.97 L-2Q-161 04 661 Station 818.10 3356 Codilla's Petron Super Service v 709.12 74.37 L-2Q-162 24-May- 682 Station 762.02 04 730 Codilla's Petron Super Service 089-104-743-443 764.09 64.47 L-2Q-162 842 Station 390.40 24-May- 3833 Codilla's Petron Super Service v 1,152.66 69.27 L-2Q-162 I 04 805 Station 997.78 727 Codilla's Petron Super Service 089-104-743-443 901.59 69.46 L-2Q-162 I 25-May- 751381 Station 112.00 04 909 Codilla's Petron Super Service v 2,377.63 35.49 L-2Q-163 3797 Station 447.63 25-May- 879 Codilla's Petron Super Service 089-104-743-443 657.04 104.79 L-2Q-163 04 2044 Station 676.78 993 Codilla's Petron Super Service v 1,148.81 90.71 L-2Q-163 26-May- 947 Station 659.03 81.96 L-2Q-163 I 04 2023 Codilla's Petron Super Service 089-104-743-443 1,077.45 2233 Station 649.66 10.18 L-2Q-164 26-May- 2096 Codilla's Petron Super Service v 611.52 04 3435 Station 673.44 216.15 L-2Q-164 I 2043 Codilla's Petron Super Service 089-104-743-443 578.87 26-May- 3996 Station 1,094.63 40.69 L-2Q-164 04 Codilla's Petron Super Service v 780.94 2234 Station 161.00 59.73 L-2Q-164 25-May- Codilla's Petron Super Service 089-104-743-443 1,008.36 04 751471 Station 446.70 61.53 L-2Q-165 2398 Codilla's Petron Super Service v 861.26 27-May- 4401 Station 668.42 104.44 L-2Q-165 04 2506 Codilla's Petron Super Service 089-104-743-443 785.74 4853 Station 750.21 59.91 L-2Q-165 27-May- 2406 Codilla's Petron Super Service v 933.37 04 4412 Station 1,197.65 97.95 L-2Q-165 2602 Codilla's Petron Super Service 089-104-743-443 414.41 27-May- 2573 Station 615.97 59.06 L-2Q-166 04 4627 Codilla's Petron Super Service v 949.32 4896 Station 850.17 55.59 L-2Q-166 27-May- 2673 Codilla's Petron Super Service 089-104-743-443 390.16 04 2686 Station 61.22 L-2Q-166 2707 Codilla's Petron Super Service v 29-May- Station 52.62 L-2Q-166 04 Codilla's Petron Super Service 089-104-743-443 Station 99.51 L-2Q-167 28-May- Codilla's Petron Super Service v 04 Station 70.99 L-2Q-169 Codilla's Petron Super Service 089-104-743-443 28-May- Station 14.64 L-2Q-169 04 Codilla's Petron Super Service v Station 91.67 L-2Q-169 28-May- Codilla's Petron Super Service 089-104-743-443 04 Station 40.61 L-2Q-169 Codilla's Petron Super Service v 31-May- Station 78.30 L-2Q-170 04 Codilla's Petron Super Service 089-104-743-443 Station 60.77 L-2Q-170 29-May- Codilla's Petron Super Service v 04 Station 71.43 L-2Q-170 Codilla's Petron Super Service 089-104-743-443 29-May- Station 68.20 L-2Q-170 04 Codilla's Petron Super Service v Station 84.85 L-2Q-171 29-May- Codilla's Petron Super Service 089-104-743-443 04 Station 108.88 L-2Q-171 Codilla's Petron Super Service v 28-May- Station 37.67 L-2Q-171 04 Codilla's Petron Super Service 089-104-743-443 Station 56.00 L-2Q-171 01-Jun- Codilla's Petron Super Service v 04 Station 86.30 L-2Q-172 Codilla's Petron Super Service 089-104-743-443 02-Jun- Station 77.29 L-2Q-172 04 Codilla's Petron Super Service v 35.47 Station v L-2Q-172 02-Jun- Codilla's Petron Super Service 089-104-743-443 ,/ 04 Station v 02-Jun- 04 089-104-743-443 03-Jun- v 04 089-104-743-443 04-Jun- 04 v 02-Jun- 089-104-743-443 04 v 02-Jun- 04 089-104-743-443 04-Jun- v 04 089-104-743-443 04-Jun- 04 v 04-Jun- 089-104-743-443 04 v 05-Jun- 04 089-104-743-443 05-Jun- v 04 089-104-743-443 05-Jun- 04 v 06-Jun- 089-104-743-443 04 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73) Page 23 of70 06-Jun- 5114 Codilla's Petron Super Service 089-104-743-443 814.18 74.02 L-2Q-172 04 2708 Station 780.00 2882 Codilla's Petron Super Service v 878.08 70.91 L-2Q-173 07-Jun- 2914 Station 815.11 04 2971 Codilla's Petron Super Service 089-104-743-443 715.48 79.83 L-2Q-173 I 2968 Station 1,065.82 08-Jun- 2924 Codilla's Petron Super Service v 942.71 74.10 L-2Q-173 04 6174 Station 461.41 65.04 L-2Q-173 i 6053 Codilla's Petron Super Service 089-104-743-443 918.12 08-Jun- 6154 Station 1,016.59 96.89 L-2Q-174 04 6151 Codilla's Petron Super Service v 999.97 6213 Station 1,060.96 85.70 L-2Q-174 09-Jun- 6217 Codilla's Petron Super Service 089-104-743-443 937.07 41.95 L-2Q-174 I 04 6247 Station 1,086.16 750894 Codilla's Petron Super Service v 204.75 83.47 L-2Q-174 09-Jun- 5682 Station 580.74 04 6398 Codilla's Petron Super Service 089-104-743-443 1,130.29 92.42 L-2Q-175 5745 Station 850.02 09-Jun- 6352 Codilla's Petron Super Service v 2,630.63 90.91 L-2Q-175 04 6457 Station 955.70 6409 Codilla's Petron Super Service 089-104-743-443 770.51 96.45 L-2Q-175 11-Jun- 7276 Station 60,000.00 04 Codilla's Petron Super Service v 92,826.25 85.19 L-2Q-175 27 Station 11,750.00 10-Jun- 33656 Codilla's Petron Super Service 089-104-743-443 1,325.00 98.74 L-2Q-176 04 1712 Station 1,450.00 1668 Codilla's Petron Super Service v 1,270.00 18.61 L-2Q-176 11-Jun- Station 1,036.00 04 321 Codilla's Petron Super Service 089-104-743-443 158.85 52.79 L-2Q-176 320 Station 2,200.00 11-Jun- 322 Codilla's Petron Super Service v 3,300.00 102.75 L-2Q-176 04 36789 Station 9,900.00 36804 Codilla's Petron Super Service 089-104-743-443 15,200.00 77.27 L-2Q-177 12-Jun- 36655 Station 3,800.00 04 36862 Codilla's Petron Super Service v 343,168.00 239.15 L-2Q-177 9026 Station 4,017.50 12-Jun- 174 Codilla's Petron Super Service 089-104-743-443 3,442.00 86.88 L-2Q-177 04 2851 Station 2837 Codilla's Petron Super Service v 70.05 L-2Q-177 12-Jun- Station 04 Codilla's Petron Super Service 089-104-743-443 5,454.55 L-2Q-199 Station 12-Jun- v 8,438.75 L-2Q-208 04 Degalen Corporation 089-104-743-443 1,068.18 L-2Q-212 13-Jun- Diacorrun Enterprises 04 v 120.45 L-2Q-215 EBR Marketing Corporation 14-Jun- 089-104-743-443 131.82 L-2Q-215 04 EBR Marketing Corporation v 115.45 L-2Q-216 14-Jun- EBR Marketing Col}'_oration 04 089-104-743-443 94.18 L-2Q-217 EBR Marketing Corporation 14-Jun- v 14.44 L-2Q-218 04 EBR Marketing Corporation 089-104-743-443 200.00 L-2Q-220 15-Jun- EBR Marketing Corporation 04 v 300.00 L-2Q-221 EBR Marketing Corporation 15-Jun- 089-104-743-443 900.00 L-2Q-222 04 EBR Marketing Corporation v 1,381.82 L-2Q-224 24-May- EBR Marketing Cof�oration 04 089-104-743-443 345.45 L-2Q-228 EBR Marketing Corporation 01-Jun- v 31,197.09 L-2Q-230 04 El Burgos Real Auto Supply 089-104-743-443 365.23 L-2Q-232 05-Apr- Elros Trading 04 v 312.91 ~ L-2Q-23: Elson's Convenience Store 06-May- 089-104-743-443 04 Elson's Convenience Store v 06-May- 04 089-104-743-443 30-Apr- v 04 089-104-743-443 30-Apr- 04 v 30-Apr- 000-067-683-000 04 v 02-Jun- 04 200-310-243-000 03-Jun- v 04 890-004-305-869 22-May- 04 v 10-Jun- 890-004-305-869 04 v 12-Apr- 04 890-004-305-869 09-Jun- v 04 890-004-305-869 15-Apr- 04 v 15-Apr- 890-004-305-869 04 v 890-004-305-869 v 890-004-305-869 v 890-004-305-869 v 890-004-305-869 v 890-004-305-869 v 005-459-810-003 v 206-043-243-000 v 917-641-080 v 917-641-080 v

.' Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 24 of70 12-May- 3913 Elson's Convenience Store 917-641-080 v 3,637.00 330.64 L-2Q-235 04 3915 15,060.00 2873 Elson's Convenience Store 917-641-080 v 1,296.00 1,369.09 L-2Q-237 12-May- 4032 3,000.00 04 4055 Elson's Convenience Store 917-641-080 v 117.82 L-2Q-239 4057 1,298.50 28-Apr- 4083 Elson's Convenience Store 917-641-080 v 371.00 272.73 L-2Q-241 04 4076 269.45 4703 Elson's Convenience Store 917-641-080 v 491.35 118.05 L-2Q-243 01-Jun- 4804 04 4813 Elson's Convenience Store 917-641-080 v 2,400.00 33.73 L-2Q-244 4814 1,490.00 11-Jun- 4816 Elson's Convenience Store 917-641-080 v 1,687.50 24.50 L-2Q-246 04 4817 50487 Elson's Convenience Store 917-641-080 v 840.00 44.67 L-2Q-247 10-Jun- 51428 Elson's -The Household 2,341.50 04 51456 Specialist Center 917-641-080 v 5,997.75 218.18 L-2Q-248 50485 17-Jun- 50460 Fastline Trading & Services 100-099-108-001 576.00 135.45 L-2Q-250 04 51450 10,072.50 51812 Fastline Trading & Services v 6,795.75 153.41 L-2Q-252 15-Jun- 51809 04 50486 Fastline Trading & Services 100-099-108-001 336.00 76.36 L-2Q-253 50461 5,544.00 11-Jun- 50451 Fastline Trading & Services v 1,680.00 212.86 L-2Q-254 04 51847 1,860.00 230 Fastline Trading & Services 100-099-108-001 3,068.75 545.25 L-2Q-256 01-Apr- 1045 3,180.00 04 975 Gaisano Ormoc v 3,180.00 52.36 L-2Q-292 976 5,192.50 06-May- 1165 Gaisano Ormoc 100-099-108-001 915.68 L-2Q-292 04 39065 500.00 4103 Gaisano Ormoc v 6,260.00 617.80 L-2Q-294 06-May- 71,680.39 04 21 Gaisano Ormoc 100-099-108-001 243,303.00 30.55 L-2Q-296 7823 269,309.70 06-May- 7824 Gaisano Ormoc v 524,302.68 504.00 L-2Q-296 1 04 1251 2,860.00 Gaisano Ormoc 000-070-981-000 77,040.00 152.73 L-2Q-297 06-May- 141,075.00 04 Gaisano Ormoc v 6,688.00 169.09 L-2Q-297 6,479.00 278.98 11-May- Gaisano Ormoc 000-070-981-000 339,839.50 ' 04 Gaisano Ormoc v L-2Q-298 15-Apr- 04 Gaisano Ormoc 000-070-981-000 289.09 L-2Q-298 31-May- Gaisano Ormoc v 289.09 L-2Q-299 04 Gaisano Ormoc 000-070-981-000 472.05 L-2Q-299 11-May- Genesis Industrial Sales & 04 Services v 45.45 L-2Q-300 Global Commercial Trading 27-Apr- COI]J. 000-070-981-000 569.09 L-2Q-302 04 Global Commercial Trading COI]J. v 6,516.40 L-2Q-312 22-Apr- Global Commercial Trading 04 Corp. 000-070-981-000 22,118.45 L-2Q-314 Global Commercial Trading 04-Jun- Corp. v 24,482.70 L-2Q-316 04 Glorious Auto Supply 000-070-981-000 47,663.88 L-2Q-318 04-Jun- HI'S Software & 04 Communication Corporation v 260.00 L-2Q-323 13-May- Infiniteaccess Electrosystems 000-070-981-000 7,003.64 L-2Q-339 04 Islands Souvenirs Incorporated v 12,825.00 L-2Q-341 27-Apr- 04 Islands Souvenirs Incorporated 000-070-981-000 608.00 L-2Q-351 22-Apr- Isometric Industrial Corporation v 589.00 L-2Q-353 ~ 04 30,894.50 L-2Q-355 000-070-981-000 21-Jun- 04 v 14-Apr- 000-070-981-000 04 v 28-Apr- 04 000-070-981-000 14-Apr- v 04 082-108-152-215 14-Apr- 04 v 25-May- 000-119-887-000 04 v 08-May- 04 000-119-887-000 26-May- v 04 000-119-887-000 07-Jun- 04 v 28-Apr- 000-119-887-000 04 v 28-Apr- 04 202-455-209-000 01-Jun- v 04 005-104-887-000 v 107-526-065-000 v 002-245-557-000 v 002-245-557-000 v 050-000-125-061 v

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 25 of70 16-Apr- 26766 Isuzu Mandaue 005-104-972-000 10,759.50 978.14 L-2Q-357 04 57,361.00 26767 Isuzu Mandaue v 206,245.00 5,214.64 L-2Q-358 16-Apr- 1308 Libsales Industrial Parts & Gen. 04 606 Merchandising 005-104-972-000 9,307.50 18,749.55 L-2Q-387 1315 Libsales Industrial Parts & Gen. 13,200.00 05-Apr- 1313 Merchandising v 98,363.00 846.14 L-2Q-389 04 1314 Libsales Industrial Parts & Gen. 123,975.00 1353 Merchandisin_g 180-812-231-000 412,238.36 1,200.00 L-2Q-391 05-Apr- Libsales Industrial Parts & Gen. 7,456.00 04 Merchandising v 19,800.00 8,942.09 L-2Q-392 Libsales Industrial Parts & Gen. 1,870.00 26-Apr- Merchandising 180-812-231-000 11,270.45 L-2Q-394 04 Libsales Industrial Parts & Gen. 1,140.00 Merchandising v 375.00 37,476.21 L-2Q-396 26-Apr- 712.50 04 2030 Luz Pharmacy 180-812-231-000 677.82 L-2Q-398 1,212.50 26-Apr- 2037 Luz Pharmacy v 1,140.00 1,800.00 L-2Q-400 04 1,212.50 45096 Meg_a Six Coi}J_oration 180-812-231-000 10,904.16 170.00 L-2Q-404 01-Jun- 04 402941 Mercury Dr~ Corporation v 618.75 103.64 L-2Q-405 2,052.50 05-May- 404439 Mercury Drug Corporation 180-812-231-000 1,290.00 34.09 L-2Q-406 04 404440 Mercury Drug Corporation v 660.00 64.77 L-2Q-406 18-Jun- 6,117.00 04 404729 Mercury Drug Corporation 180-812-231-000 17,149.28 110.23 L-2Q-407 5,542.45 17-May- 404765 Mercury Drug Corporation v 134,713.58 103.64 L-2Q-408 I 04 12,780.00 404894 Merc~ry Drug_ Coi}J_oration 005-355-070 v 20,163.50 110.23 L-2Q-409 I 01-Apr- 2,775.00 04 400250 Mercury Drug Corporation 005-355-070 v 991.29 L-2Q-410 i 750.00 56.25 05-Apr- 400881 Mercury Drug Corporation 005-759-260 v 36,951.00 I 04 15,620.00 000-388-474-004 433,980.00 L-2Q-415 05-Apr- 04 401070 Mercury Drug Corporation v 3,810.00 186.59 L-2Q-416 I 20,750.00 12-Apr- 400931 Mercury Drug Corporation 000-388-474-004 15,725.00 117.27 L-2Q-416 04 60.00 401083 Mercury Drug Corporation v 1,140.00 ! 13-Apr- 04 000-388-474-004 L-2Q-418 16-Apr- 401075 Merc1.1_ry Drug_Coi}J_oration v 556.09 L-2Q-419 04 Mitsubishi Motors Cebu Corp. - 1251 Tacloban Branch 000-388-474-004 1,559.03 L-2Q-423 11-May- Mitsubishi Motors Cebu Corp. - 04 1312 Tacloban Branch v 503.86 L-2Q-425 Mitsubishi Motors Cebu Corp. - 19-Apr- 1252 Tacloban Branch 000-388-474-004 12,246.69 L-2Q-426 04 PS20002 Monark Equipment Corp. v 1,161.82 L-2Q-429 13-May- 1434 04 000-388-474-004 2124 MZJT Marketing 1,833.05 L-2Q-431 24-Apr- v 04 2127 MZJT Marketing 252.27 L-2Q-433 000-388-474-004 16-May- 2181 MZJT Marketing 68.18 L-2Q-435 04 24894 Ng Khai Development v 24877 Corporation 3,359.18 L-2Q-438 14-May- 25077 Ng Khai Development 000-388-474-004 04 24915 Corporation 1,420.00 L-2Q-439 24971 Ng Khai Development v 07-May- 25688 Corporation 39,452.73 L-2Q-441 04 296729 Ng Khai Development 000-388-474-004 Corporation 346.36 L-2Q-442 24-Jun- Ng Khai Development v 04 Corporation 1,886.36 L-2Q-443 Ng Khai Development 000-388-474-004 07-May- Corporation 1,429.55 L-2Q-445 04 North Atlantic Steel Hardware v and Electrical Supply _103.6!_ ___1:_2Q-446 12-Apr- 000-388-474-004 04 r/' v 12-May- 04 000-388-474-004 17-May- v 04 000-067-151-003 17-Jun- 04 v 17-Apr- 000-067-151-003 04 v 16-Apr- 04 000-067-151-003 03-May- v 04 000-385-447-002 20-Apr- 04 v 24-Apr- 123-826-366-000 04 v 18-Jun- 04 123-826-366-000 04-Jun- v 04 123-826-366-000 v 002-242-266-000 v 002-242-266-000 v 002-242-266-000 v 002-242-266-000 v 002-242-266-000 v 002-242-266-000 v 906-931-243-000 v

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 26 of70 08-May- 38566 North Atlantic Steel Hardware 906-931-243-000 5,598.00 508.91 L-2Q-449 04 and Electrical Supply 5,000.00 v 2,500.00 22-Apr- 45739 Ormoc Alemars Marketing 5,390.00 454.55 L-2Q-457 04 660-101-719-592 1,194.00 45753 Ormoc Alemars Marketing 12,000.00 227.27 L-2Q-459 26-Apr- v 7,500.00 04 44130 Ormoc Alemars Marketing 12,000.00 490.00 L-2Q-461 660-101-719-592 21,600.00 108.55 L-2Q- 04-May- 880 Penshoppe 7,500.00 496a 04 258968 Philippine Spring Water v 195,210.00 258970 Resources, Inc. 2,162.00 1,090.91 L-2Q-500 08-May- 260018 Philippine Spring Water 660-101-719-592 04 16959 Resources, Inc. 513.60 681.82 L-2Q-500 17348 Philippine Spring Water v 327.40 14-Apr- 17366 Resources, Inc. 875.60 1,090.91 L-2Q-502 04 Richworld Electrical & Sales 000-068-427 v 996.60 Co., Ltd. 400.80 1,963.64 L-2Q-526 14-Apr- Richworld Electrical & Sales 000-063-916-000 232.00 04 Co., Ltd. 600.60 681.82 L-2Q-528 Richworld Electrical & Sales v 696.00 26-May- Co., Ltd. 1,212.96 17,746.36 L-2Q-530 04 000-063-916-000 3,885.00 89245 Serv-well Drug 7,166.55 196.55 L-2Q-568 20-Apr- v 14,047.60 04 89356 Serv-well Drug 61,416.00 46.69 L-2Q-568 000-063-916-000 6,720.00 18-Jun- 89396 Serv-well Drug 2,200.00 29.76 L-2Q-569 04 v 2,800.00 89521 Serv-well Drug 18,225.00 79.60 L-2Q-569 24-Jun- 001-228-285-000 805.00 04 89458 Serv-well Drug 2,415.00 90.60 L-2Q-570 v 2,617.00 02-Apr- 89548 Serv-well Drug 6,371.75 36.44 L-2Q-570 04 001-228-285-000 2,527.00 89593 Serv-well Drug 2,705.00 21.09 L-2Q-571 13-Apr- v 50,300.00 04 89620 Serv-well Drug 12,333.50 54.60 L-2Q-571 001-228-285-000 21-Apr- 89707 Serv-well Drug 63.27 L-2Q-572 04 v 89636 Serv-well Drug 110.27 L-2Q-572 01-May- 101-719-391 v 04 80257 Serv-well Drug 353.18 L-2Q-573 101-719-391 v 03-May- 80242 Serv-well Dru_g_ 651.50 L-2Q-573 04 101-719-391 v 80233 Serv-well Drug 1,277.05 L-2Q-574 06-May- 101-719-391 v 04 123990 Simon Enterprises, Inc. 5,583.27 L-2Q-576 ORMOO Southern Industrial Gases 101-719-391 v 14-May- Phils., Inc. 610.91 L-2Q-580 04 0485 101-719-391 v 11-May- 9621 Tacloban Gleen Marketing, Inc. 101-719-391 v 200.00 L-2Q-588 04 6731 Tacloban Gleen Marketing, Inc. 101-719-391 v 254.55 L-2Q-590 24-May- 04 143873 Treasure Packaging Corporation 101-719-391 v 1,656.82 L-2Q-598 17-May- 24559 UN Hardware & Auto Supply 101-719-391 v 73.18 L-2Q-609 04 102409 Uni-real Trading Corporation 101-719-391 v 219.55 L-2Q-612 11-Jun- 04 102406 Uni-real Trading Corporation 101-719-391 v 237.91 L-2Q-613 20-May- 102360 Uni-real Trading Corporation 101-719-391 v 579.25 L-2Q-616 04 102405 Uni-real Trading Corporation 000-070-744-000 229.73 L-2Q-618 07-May- 04 102408 Uni-real Trading Corporation v 245.91 L-2Q-619 24-Jun- 102363 Uni-real Trading Corporation 002-396-529-000 4,572.73 yL-2Q-622 04 1,121.23 102377 Uni-real Trading Corporation v L-2Q-623 20-May- 04 000-272-335-000 14-May- v 04 000-272-335-000 06-Apr- 04 v 23-Jun- 033-881-787-000 04 v 29-Apr- 04 101-720-127 v 01-Apr- 004-305-254 v 04 004-305-254 v 01-Apr- 04 004-305-254 v 05-Apr- 004-305-254 v 04 004-305-254 v 01-Apr- 04 004-305-254 v 01-Apr- 004-305-254 v 04 13-Apr- 04 13-Apr- 04

.. Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 27 of70 22-Apr- 102472 Uni-real Trading Corporation 004-305-254 v 3,625.00 329.55 L-2Q-625 04 102436 Uni-real Trading Corporation 004-305-254 v 875.00 79.55 L-2Q-626 14-Apr- 04 102435 Uni-real Trading Corporation 004-305-254 v 2,375.00 215.91 L-2Q-627 14-Apr- 107512 Uni-real Trading Corporation 004-305-254 v 41,974.00 3,815.82 L-2Q-629 04 107511 Uni-real Trading Corporation 004-305-254 v 63,262.50 5,751.14 L-2Q-630 08-May- 04 102767 Uni-real Trading C~oration 004-305-254 v 2,544.00 231.27 L-2Q-631 08-May- 107514 Uni-real Trading Corporation 004-305-254 v 7,131.50 648.32 L-2Q-633 04 107513 Uni-real Trading Corporation 004-305-254 v 6,375.00 579.55 L-2Q-634 21-Apr- 04 107521 Uni-real Trading Corporation 004-305-254 v 2,230.00 202.73 L-2Q-635 18-May- 107250 Uni-real Trading Corporation 004-305-254 v 2,650.00 240.91 L-2Q-636 04 107519 Uni-real Trading Corporation 004-305-254 v 2,450.00 222.73 L-2Q-637 18-May- 04 107517 Uni-real Trading Corporation 004-305-254 v 1,387.75 126.16 L-2Q-638 20-May- 107516 Uni-real Trading Corporation 004-305-254 v 2,950.00 268.18 L-2Q-640 04 107515 Uni-real Trading Col}J_oration 004-305-254 v 2,950.00 268.18 L-2Q-641 29-Apr- 04 107522 Uni-real Trading Corporation 004-305-254 v 30,833.00 2,803.00 L-2Q-644 20-May- 107523 Uni-real Trading Corporation 004-305-254 v 3,280.00 298.18 L-2Q-646 04 107524 Uni-real Trading Corporation 004-305-254 v 2,525.00 229.55 L-2Q-647 12-May- 04 107525 Uni-real Trading Corporation 004-305-254 v 2,500.00 227.27 L-2Q-648 12-May- 107526 Uni-real Trading Corporation 004-305-254 v 850.00 77.27 L-2Q-649 04 107527 Uni-real Tradin_g ColJloration 004-305-254 v 1,742.00 158.36 L-2Q-650 12-May- 04 107528 Uni-real Trading Corporation 004-305-254 v 1,515.00 137.73 L-2Q-651 28-May- 107529 Uni-real Trading Corporation 004-305-254 v 15,600.00 1,418.18 L-2Q-653 j 04 12806 Up-Town Industrial Sales, Inc. 000-062-769-000 73,022.40 6,638.40 L-2Q-655 27-May- 04 13785 Up-Town Industrial Sales, Inc. v 15,671.94 1,424.72 L-2Q-657 31-May- 14171 Up-Town Industrial Sales, Inc. 000-062-769-000 24,500.00 2,227.27 L-2Q-659 04 1 Vizads Boutig_ue and Gift ShoE_ v 9,200.00 836.36 L-2Q-662 09-May- 94806 Williams Commercial Company 04 94805 Incorporated 000-062-769-000 1,600.00 145.45 L-2Q-672 94784 Williams Commercial Company 21-May- 94993 Incorporated v 2,616.00 237.82 L-2Q-673 04 94992 Williams Commercial Company 95074 Incorporated 137-825-086 v 4,300.00 390.91 L-2Q-674 22-May- 94994 Williams Commercial Company 04 95071 Incorporated 003-741-488-000 3,950.00 359.09 L-2Q-676 Williams Commercial Company 21-May- Incorporated v 3,105.00 282.27 L-2Q-677 04 Williams Commercial Company Incorporated 003-741-488-000 14,527.00 1,320.64 L-2Q-678 31-May- Williams Commercial Company 04 Incorporated v 13,262.00 1,205.64 L-2Q-679 Williams Commercial Company 06-May- Incorporated 003-741-488-000 5,250.00 477.27 L-2Q-681 04 41 Yon Yap Electrical Enterprises v 1,200.00 109.09 L-2Q-683 22-May- 04 239 Oracle Manufacturing 003-741-488-000 15,750.00 1,431.82 L-2Q-700 Perkin-Elmer Instruments 301,620.()0 28-May- v ( _27,420.0Q_ __!.-2Q-70: 04 2234 (Philippines) Corporation 003-741-488-000 18-May- 04 v 03-Apr- 003-741-488-000 04 v 03-Apr- 04 003-741-488-000 02-Apr- v 04 003-741-488-000 19-Apr- 04 v 19-Apr- 180-495-068 v 04 915-377-652-001 20-Apr- 04 v 19-Apr- 004-987-592-000 04 v 20-Apr- 04 19-Apr- 04 07-May- 04 14-May- 04

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 28 o�70 20-Apr- 6222 Center for Leadership and 004-617-352-000 1,400.00 127.27 L-2Q-714 04 18938 Change, Inc. 172,800.00 v 7,268,380.59 15,709.09 L-2Q-716 04-May- FH Commercial, Inc. 660,761.87 04 000-247-463-000 v Total Domestic Purchases of Goods for the 2nd Quarter of 2004 ii Invoice Invoice Name of Seller TIN Invoice VAT Exhibit Amount Date No. 156-696-258-000 KK 23,100.00 01-Jul- 5867 ALD Commercial v 27,000.00 2,100.00 L-3Q-2 04 5868 ALD Commercial 46,152.00 6162 ALD Commercial 156-696-258-000 10,752.00 2,454.55 L-3Q-3 01-Jul- 6159 ALD Commercial 13,500.00 4,195.64 04 6160 ALD Commercial v 11,600.00 I 710 Aerophone Enterprises & Co. 11,000.00 21-Jul- 712 Aerophone Enterprises & Co. 156-696-258-000 25,000.00 L-3Q-5 04 20484 AJL Surplus & Auto Supj)ly 03-00143 American Packing Industries v 7,961.70 977.45 L-3Q-6 21-Jul- 03-00168 (Phils.) Corp. 7,500.02 04 03-00145 American Packing Industries 156-696-258-000 15,000.00 1,227.27 L-3Q-7 1623 (Phils.) Corp. 1,680.00 21-Jul- 1620 American Packing Industries v 1,054.55 L-3Q-25 04 1645 (Phils.) Corp: 260.00 02- 1631 Areja Marketing 156-696-258-000 1,800.00 1,000.00 L-3Q-27 1641 Areja Marketing Aug-04 1647 Areja Marketing v 900.00 2,272.73 L-3Q-29 04- 1612 15,400.00 1613 Areja Marketin_g 200-422-170-000 12,868.00 723.78 L-3Q-36 Aug-04 1621 Areja Marketing 68,000.00 15-Sep- 1614 Areja Marketing v 20,205.00 681.82 L-3Q-38 1615 Areja Marketing 04 1628 Areja Marketing 200-422-170-000 4,200.00 1,363.64 L-3Q-39 09- 26817 Areja Marketing 45,500.00 Aug-04 27103 Areja Marketing v 69,000.00 152.73 L-3Q-41 16-Sep- 27252* 04 119321 Areja Marketing 138-414-756-000 3,150.00 23.64 L-3Q-42 09- 119874 Areja Marketing 5,040.00 Aug-04 120191 Avid Sales Corporation v 24,089.00 163.64 L-3Q-44 13-Jul- 608 Avid Sales Corporation 6,624.00 04 610 Canon Marketing (Philippines), 000-409-984-001 299,613.60 81.82 L-3Q-46 14-Jul- Inc. 10,000.00 04 Cebu Tristar Corporation v 68,540.00 1,400.00 L-3Q-48 15- Cebu Tristar Corporation 3,000.00 Aug-04 Cebu Tristar Corporation 000-409-984-001 2,760.00 1,169.82 L-3Q-50 29-Jul- 04 Clarean Trading Philipp_ines v 6,181.82 L-3Q-52 13-0ct- Clarean Trading Philippines 04 000-409-984-001 1,836.82 L-3Q-54 23-Sep- 04 v 381.82 L-3Q-55 24-Jun- 04 083-150-482-190 4,136.36 L-3Q-56 24-Jun- 04 v 6,272.73 L-3Q-57 24-Jun- 04 083-150-482-190 286.36 L-3Q-59 24-Jun- 04 v 458.18 L-3Q-61 24-Jun- 04 083-150-482-190 2,189.91 L-3Q-61b 26- Aug-04 v 602.18 L-3Q-68 24-Jul- 04 083-150-482-190 27,237.60 L-3Q-97 21- Aug:-04 v 909.10 L-3Q-99 23-Jul- 04 083-150-482-190 6,230.91 L-3Q-101 03-Jul- 04 v 272.73 L-3Q-252 14-Jul- 04 083-150-482-190 - I V 250.91 L-3Q-253 20-Jul- 04 v 22-Jun- 04 083-150-482-190 28-Jun- 04 v 083-150-482-190 v 083-150-482-190 v 083-150-482-190 v 083-150-482-190 v 083-150-482-190 v 004-869-216-001 v 004-869-216-001 v 000-159-448-000 v 000-256-902-000 v 000-256-902-000 v 000-256-902-000 v 820-100-069-983 v 820-100-069-983 v

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 29 o�70 02-Jun- 536 Clarean Trading Philippines 820-100-069-983 2,995.00 272.27 L-3Q-255 04 706 2,995.00 702 Clarean Trading Philippines v 2,995.00 272.27 L-3Q-257 19-Jul- 615 2,360.00 04 622 Clarean Trading Philippines 820-100-069-983 3,000.00 272.27 L-3Q-258 i 626 3,000.00 30-Jun- 627 Clarean Trading Philippines v 5,190.00 214.55 L-3Q-260 I 04 12314 13,725.00 272.73 09- 12313 Clarean Trading Philippines 820-100-069-983 13,725.00 272.73 i 2745 9,150.00 Aug-04 3891 Clarean Trading Philippines v 27,000.00 L-3Q-262 11- 6566 1,328.46 6599 Clarean Trading Philippines 820-100-069-983 1,243.21 I Aug-04 6654 Coca Cola Bottlers Philippines, 23- 7104 Inc. v 736.57 L-3Q-263 6644 Coca Cola Bottlers Philippines, 698.16 Aug-04 6622 Inc. 820-100-069-983 1,098.68 471.82 L-3Q-265 I 23- 751303 Coca Cola Bottlers Philippines, 1,078.20 1,247.73 6749 Inc. v 242.00 1,247.73 I Aug-04 6849 736.04 06- 6971 Codilla's Auto Parts Center 820-100-069-983 436.60 831.82 L-3Q-267 6911 Codilla's Petron Super Service 553.63 2,454.55 Aug-04 6922 Station v 1,168.39 I 06- 6934 Codilla's Petron Super Service 1,057.63 120.77 751846 Station 820-100-069-983 1,088.08 L-3Q-268 1 Aug-04 7339 Codilla's Petron Super Service 300.00 20-Sep- 7654 Station v 1,222.03 I 8004 Codilla's Petron Super Service 538.64 04 8113 Station 000-112-104-101 1,049.56 L-3Q-270 I 07-Sep- 7537 Codilla's Petron Super Service 906.83 8235 Station v 1,100.15 I 04 8240 Codilla's Petron Super Service 732.85 16-Jun- 7908 Station 000-112-104-101 763.85 L-3Q-275 8354 Codilla's Petron Super Service 1,072.93 04 8359 Station v 503.39 ' 17-Jun- 7855 Codilla's Petron Super Service 1,045.31 7930 Station 000-112-104-101 880.10 L-3Q-278 04 Codilla's Petron Super Service 434.52 17-Jun- Station v 113.02 L-3Q-278 Codilla's Petron Super Service 04 Station 901-116-379-000 66.% L-3Q-278 17-Jun- Codilla's Petron Super Service Station v 63.47 L-3Q-278 04 Codilla's Petron Super Service 17-Jun- Station 089-104-743-443 99.88 L-3Q-279 Codilla's Petron Super Service 04 Station v 98.02 L-3Q-279 17-Jun- Codilla's Petron Super Service Station 089-104-743-443 22.00 L-3Q-279 04 Codilla's Petron Super Service 18-Jun- Station v 66.91 L-3Q-279 Codilla's Petron Super Service 04 Station 089-104-743-443 39.69 L-3Q-280 18-Jun- Codilla's Petron Super Service Station v 50.33 L-3Q-280 04 Codilla's Petron Super Service 20-Jun- Station 089-104-743-443 106.22 L-3Q-280 Codilla's Petron Super Service 04 Station v 96.15 L-3Q-280 21-Jun- Codilla's Petron Super Service Station 089-104-743-443 98.92 L-3Q-281 04 Codilla's Petron Super Service 21-Jun- Station v 27.27 L-3Q-281 Codilla's Petron Super Service 04 Station 089-104-743-443 111.09 L-3Q-281 21-Jun- Codilla's Petron Super Service Station v 48.97 L-3Q-281 04 Codilla's Petron Super Service 21-Jun- Station 089-104-743-443 95.41 L-3Q-282 Codilla's Petron Super Service 04 Station v 82.44 L-3Q-282 21-Jun- Codilla's Petron Super Service Station 089-104-743-443 100.01 L-3Q-282 04 21-Jun- v 66.62 L-3Q-282 04 089-104-743-443 69.44 L-3Q-283 22-Jun- v 97.54 L-3Q-283 04 22-Jun- 089-104-743-443 45.76 L-3Q-283 04 v 95.03 L-3Q-283 23-Jun- 089-104-743-443 80.01 L-3Q-284 04 39.50 23-Jun- v ~ L-3Q-284 04 089-104-743-443 24-Jun- v 04 24-Jun- 089-104-743-443 04 v 25-Jun- 089-104-743-443 04 25-Jun- v 04 089-104-743-443 25-Jun- v 04 25-Jun- 089-104-743-443 04 v 25-Jun- 089-104-743-443 04 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 30 o�70 25-Jun- 8350 Codilla's Petron Super Service 089-104-743-443 1,243.05 113.00 L-3Q-284 04 8386 Station 888.68 80.79 L-3Q-284 9074 Codilla's Petron Super Service v 359.56 32.69 L-3Q-285 26-Jun- 8442 Station 511.50 46.50 L-3Q-285 04 8439 Codilla's Petron Super Service 089-104-743-443 109.43 L-3Q-285 8550 Station 1,203.72 98.58 L-3Q-285 26-Jun- 8551 Codilla's Petron Super Service v 1,084.38 52.30 L-3Q-286 04 9266 Station 42.28 L-3Q-286 8650 Codilla's Petron Super Service 089-104-743-443 575.35 59.77 L-3Q-286 27-Jun- 8694 Station 465.05 70.12 L-3Q-286 04 8684 Codilla's Petron Super Service v 657.42 103.46 L-3Q-287 12273 Station 771.35 100.83 L-3Q-290 27-Jun- 12295 Codilla's Petron Super Service 089-104-743-443 1,138.01 49.07 L-3Q-290 04 12248 Station 1,109.11 97.53 L-3Q-290 13115 Codilla's Petron Super Service v 539.78 85.97 L-3Q-290 28-Jun- 12297 Station 1,072.87 73.39 L-3Q-291 04 13510 Codilla's Petron Super Service 089-104-743-443 945.71 63.34 L-3Q-291 12507 Station 807.28 37.13 L-3Q-291 28-Jun- 12467 Codilla's Petron Super Service v 696.77 108.98 L-3Q-291 04 12544 Station 408.40 75.35 L-3Q-292 12541 Codilla's Petron Super Service 089-104-743-443 1,198.76 102.47 L-3Q-292 29-Jun- 12753 Station 828.85 106.25 L-3Q-292 04 12668 Codilla's Petron Super Service v 1,127.12 45.55 L-3Q-292 13807 Station 1,168.76 27.85 L-3Q-293 30-Jun- 13904 Codilla's Petron Super Service 089-104-743-443 501.07 67.76 L-3Q-293 04 12795 Station 306.30 79.87 L-3Q-293 12852 Codilla's Petron Super Service v 745.39 108.73 L-3Q-293 30-Jun- 12884 Station 878.55 72.04 L-3Q-294 04 13913 Codilla's Petron Super Service 089-104-743-443 1,196.06 81.72 L-3Q-294 12975 Station 792.46 71.18 L-3Q-294 30-Jun- 14004 Codilla's Petron Super Service v 898.% 70.55 L-3Q-294 04 14212 Station 782.94 104.94 L-3Q-295 15246 Codilla's Petron Super Service 089-104-743-443 776.06 36.87 L-3Q-295 17-Jul- 14187 Station 1,154.32 66.13 L-3Q-295 04 14137 Codilla's Petron Super Service v 405.54 115.45 L-3Q-295 752900 Station 727.38 13.18 L-3Q-296 17-Jul- 14325 Codilla's Petron Super Service 089-104-743-443 1,269.92 93.79 L-3Q-296 04 Station 145.00 Codilla's Petron Super Service v 1,031.66 I 17-Jul- Station 04 Codilla's Petron Super Service 089-104-743-443 Station 18-Jul- Codilla's Petron Super Service v 04 Station Codilla's Petron Super Service 089-104-743-443 18-Jul- Station 04 Codilla's Petron Super Service v Station 20-Jul- Codilla's Petron Super Service 089-104-743-443 04 Station Codilla's Petron Super Service v 20-Jul- Station 04 Codilla's Petron Super Service 089-104-743-443 Station 20-Jul- Codilla's Petron Super Service v 04 Station Codilla's Petron Super Service 089-104-743-443 20-Jul- Station 04 Codilla's Petron Super Service v Station 20-Jul- Codilla's Petron Super Service 089-104-743-443 04 Station Codilla's Petron Super Service v 22-Jul- Station 04 Codilla's Petron Super Service 089-104-743-443 Station 21-Jul- Codilla's Petron Super Service v 04 Station Codilla's Petron Super Service 089-104-743-443 23-Jul- Station 04 Codilla's Petron Super Service v Station 23-Jul- Codilla's Petron Super Service 089-104-743-443 04 Station v 23-Jul- 04 089-104-743-443 23-Jul- v 04 089-104-743-443 23-Jul- 04 v 24-Jul- 089-104-743-443 04 v 25-Jul- 04 089-104-743-443 25-Jul- v 04 089-104-743-443 27-Jul- 04 v 27-Jul- 089-104-743-443 04 v 27-Jul- 04 089-104-743-443 27-]ul- v 04 089-104-743-443 27-Jul- 04 v 28-Jul- 089-104-743-443 04 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 31 o�70 28-Jul- 14341 Codilla's Petron Super Service 089-104-743-443 623.03 56.64 L-3Q-296 04 14236 Station 1,174.19 14313 Codilla's Petron Super Service v 106.74 L-3Q-296 ! 28-Jul- 752421 Station 952.56 04 14447 Codilla's Petron Super Service 089-104-743-443 316.00 86.60 L-3Q-297 14450 Station 1,485.66 I 28-Jul- 14478 Codilla's Petron Super Service v 915.04 28.73 L-3Q-297 04 14538 Station 736.10 14548 Codilla's Petron Super Service 089-104-743-443 1,249.77 135.06 L-3Q-297 28-Jul- 15580 Station 1,210.82 I 04 14628 Codilla's Petron Super Service v 786.19 83.19 L-3Q-297 I 29-Jul- 14626 Station 696.08 752245 Codilla's Petron Super Service 089-104-743-443 979.73 66.92 L-3Q-298 I 04 15463 Station 735.00 30-Jul- 14641 Codilla's Petron Super Service v 940.04 113.62 L-3Q-298 I 14638 Station 876.00 04 14757 Codilla's Petron Super Service 089-104-743-443 526.26 110.07 L-3Q-298 j 30-Jul- 14724 Station 860.01 71.47 14783 Codilla's Petron Super Service v 1,380.86 I 04 14830 Station 925.78 30-Jul- 14875 Codilla's Petron Super Service 089-104-743-443 933.19 L-3Q-298 14848 Station 204.20 04 14849 Codilla's Petron Super Service v 883.43 63.28 L-3Q-299 I 31-Jul- 14886 Station 734.41 752568 Codilla's Petron Super Service 089-104-743-443 1,058.72 89.07 L-3Q-299 I 04 14922 Station 555.00 31-Jul- 16040 Codilla's Petron Super Service v 1,183.69 66.82 L-3Q-299 18224 Station 754.11 04 16064 Codilla's Petron Super Service 089-104-743-443 510.64 85.46 L-3Q-299 31-Jul- 18026 Station 955.06 18316 Codilla's Petron Super Service v 533.84 79.64 L-3Q-301 04 16149 Station 297.85 31-Jul- 16157 Codilla's Petron Super Service 089-104-743-443 584.12 47.84 L-3Q-301 16129 Station 1,016.55 04 16233 Codilla's Petron Super Service v 1,054.26 78.18 L-3Q-301 31-Jul- 18359 Station 979.49 16235 Codilla's Petron Super Service 089-104-743-443 529.24 125.53 L-3Q-301 04 Station 1,Q38.91 31-Jul- Codilla's Petron Super Service v 84.16 L-3Q-302 Station - 04 Codilla's Petron Super Service 089-104-743-443 84.84 L-3Q-302 01- Station Aug-04 Codilla's Petron Super Service v 18.56 L-3Q-302 01- Station Aug-04 Codilla's Petron Super Service 089-104-743-443 80.31 L-3Q-302 02- Station Aug-04 Codilla's Petron Super Service v 66.76 L-3Q-303 02- Station Aug-04 Codilla's Petron Super Service 089-104-743-443 96.25 L-3Q-303 02- Station Aug-04 Codilla's Petron Super Service v 50.45 L-3Q-303 03- Station Aug-04 Codilla's Petron Super Service 089-104-743-443 107.61 L-3Q-303 03- Station Aug-04 Codilla's Petron Super Service v 68.56 L-3Q-304 03- Station Aug-04 Codilla's Petron Super Service 089-104-743-443 46.42 L-3Q-304 03- Station Aug-04 Codilla's Petron Super Service v 86.82 L-3Q-304 04- Station Aug-04 Codilla's Petron Super Service 089-104-743-443 48.53 L-3Q-304 04- Station Aug-04 Codilla's Petron Super Service v 27.08 L-3Q-305 04- Station Aug-04 Codilla's Petron Super Service 089-104-743-443 53.10 L-3Q-305 05- Station Aug-04 Codilla's Petron Super Service v 92.41 L-3Q-305 05- Station Aug-04 Codilla's Petron Super Service 089-104-743-443 95.84 L-3Q-305 05- Station Aug-04 Codilla's Petron Super Service v 89.04 L-3Q-306 05- Station Aug-04 Codilla's Petron Super Service 089-104-743-443 48.11 L-3Q-306 06- Station Aug-04 v 94.45 L-3Q-30n 06- Aug-04 089-104-743-443 ~ 06- Atl&-04 v 06- Aug-04 089-104-743-443 07- Aug-04 v 07- Aug-04 089-104-743-443 08- Aug-04 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 32 of70 08- 16244 Cedilla's Petron Super Service 089-104-743-443 1,140.90 103.72 L-3Q-306 Aug-04 16250 Station 1,077.65 18493 Cedilla's Petron Super Service v 1,022.67 97.97 L-3Q-307 08- 16323 Station 4,204.00 Aug-04 752769 Cedilla's Petron Super Service 089-104-743-443 2,774.00 92.97 L-3Q-307 18558 Station 09- 18381 Cedilla's Petron Super Service v 910.90 382.18 L-3Q-307 Aug-04 16328 Station 1,261.28 16348 Cedilla's Petron Super Service 089-104-743-443 252.18 L-3Q-307 09- 16443 Station 992.52 Aug-04 16507 Cedilla's Petron Super Service v 1,403.00 82.81 L-3Q-308 16551 Station 1,348.96 09- 166..18 Cedilla's Petron Super Service 089-104-743-443 1,434.21 114.66 L-3Q-308 Aug-04 16553 Station 1,185.53 18803 Cedilla's Petron Super Service v 1,372.42 90.23 L-3Q-308 09- 16710 Station 1,061.89 16734 Cedilla's Petron Super Service 089-104-743-443 127.55 L-3Q-308 A~04 16780 Station 558.59 17090 Cedilla's Petron Super Service v 210.20 122.63 L-3Q-309 09- 16857 Station 1,262.71 Aug-04 16855 Cedilla's Petron Super Service 089-104-743-443 1,301.22 130.38 L-3Q-309 752957 Station 1,116.25 09- 18685 Cedilla's Petron Super Service v 1,201.12 107.78 L-3Q-309 Aug-04 18687 Station 590.03 16755 Cedilla's Petron Super Service 089-104-743-443 140.75 124.77 L-3Q-309 09- 17020 Station 1,758.90 Aug-04 18689 Cedilla's Petron Super Service v 1,407.18 96.54 L-3Q-310 16875 Station 738.81 10- 16871 Cedilla's Petron Super Service 089-104-743-443 1,130.56 50.78 L-3Q-310 Aug-04 19056 Station 818.43 752971 Cedilla's Petron Super Service v 1,953.49 19.11 L-3Q-310 11- 17386 Station 1,189.67 Aug-04 19071 Cedilla's Petron Super Service 089-104-743-443 619.41 114.79 L-3Q-310 19109 Station 11- 19154 Cedilla's Petron Super Service v 52.00 118.29 L-3Q-311 Aug-04 19234 Station 904.68 19192 Cedilla's Petron Super Service 089-104-743-443 1,151.56 101.48 L-3Q-311 12- Station 210.20 Cedilla's Petron Super Service v 1,511.34 109.19 L-3Q-311 A~04 Station 1,123.78 Cedilla's Petron Super Service 089-104-743-443 1,948.44 53.64 L-3Q-311 12- Station Aug-04 Cedilla's Petron Super Service v 12.80 L-3Q-312 Station 13- Cedilla's Petron Super Service 089-104-743-443 159.90 L-3Q-315 Aug-04 Station Cedilla's Petron Super Service v 127.93 L-3Q-315 13- Station Aug-04 Cedilla's Petron Super Service 089-104-743-443 67.16 L-3Q-315 Station 102.78 13- Cedilla's Petron Super Service v J L-3Q-315 Aug-04 Station 74.40 Cedilla's Petron Super Service 089-104-743-443 I 14- Station Aug-04 Cedilla's Petron Super Service v L-3Q-316 _, Station 15- Cedilla's Petron Super Service 089-104-743-443 177.59 L-3Q-316 I Aug-04 Station Cedilla's Petron Super Service v 108.15 L-3Q-316 15- Station Aug-04 Cedilla's Petron Super Service 089-104-743-443 56.31 L-3Q-316 Station 15- Cedilla's Petron Super Service v 4.73 L-3Q-317 Aug-04 Station Cedilla's Petron Super Service 089-104-743-443 82.24 L-3Q-318 15- Station Aug-04 Cedilla's Petron Super Service v 104.69 L-3Q-318 Station 13- Cedilla's Petron Super Service 089-104-743-443 19.11 L-3Q-318 Aug-04 Station Cedilla's Petron Super Service v 137.39 L-3Q-318 13- Station Cedilla's Petron Super Service 089-104-743-443 102.16 L-3Q-319 A~04 Station v y _177.1~ L .. L-3Q-31~ 13- Aug-04 089-104-743-443 13- v Aug-04 089-104-743-443 13- Aug-04 v 16- 089-104-743-443 Aug-04 v 16- Aug-04 089-104-743-443 17- v A~-04 089-104-743-443 17- v Aug-04 089-104-743-443 17- Aug-04 v 18- 089-104-743-443 Aug-04 v 18- Aug-04 089-104-743-443 18- v Aug-04 089-104-743-443 19- Aug-04 v 19- 089-104-743-443 Aug-04 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 33 of70 19- 17512 Codilla's Petron Super Service 089-104-743-443 312.38 28.40 L-3Q-319 Aug-04 17297 Station 712.39 17661 Codilla's Petron Super Service v 1,040.01 64.76 L-3Q-319 19- 19312 Station 1,539.11 Aug-04 19391 Codilla's Petron Super Service 089-104-743-443 967.63 94.55 L-3Q-320 17851 Station 741.85 20- 19538 Codilla's Petron Super Service v 1,481.10 139.92 L-3Q-320 Aug-04 19543 Station 746.35 17685 Codilla's Petron Super Service 089-104-743-443 588.60 87.97 L-3Q-320 20- 753840 Station 9,685.00 Aug-04 753386 Codilla's Petron Super Service v 1,005.00 67.44 L-3Q-320 19563 Station 614.25 21- 19561 Codilla's Petron Super Service 089-104-743-443 1,254.17 134.65 L-3Q-321 Aug-04 17759 Station 1,915.20 19599 Codilla's Petron Super Service v 1,301.86 67.85 L-3Q-321 21- 19718 Station 769.99 Aug-04 20225 Codilla's Petron Super Service 089-104-743-443 796.74 53.51 L-3Q-321 20313 Station 853.12 23- 19853 Codilla's Petron Super Service v 1,260.26 880.45 L-3Q-322 Aug-04 20276 Station 701.11 753417 Codilla's Petron Super Service 089-104-743-443 156.00 91.36 L-3Q-322 23- 19921 Station 1,406.08 Aug-04 20280 Codilla's Petron Super Service v 950.94 55.84 L-3Q-323 20369 Station 541.66 21- 21034 Codilla's Petron Super Service 089-104-743-443 1,201.93 114.02 L-3Q-323 Aug-04 19945 Station 900.02 19957 Codilla's Petron Super Service v 705.71 174.11 L-3Q-323 23- 21054 Station 520.10 Aug-04 20384 Codilla's Petron Super Service 089-104-743-443 870.07 118.35 L-3Q-323 21271 Station 692.33 23- 21267 Codilla's Petron Super Service v 751.15 70.00 L-3Q-324 Aug-04 21268 Station 1,148.53 16210 Codilla's Petron Super Service 089-104-743-443 14,652.00 72.43 L-3Q-324 23- 16207 Station 7,326.00 Au_&04 16206 Codilla's Petron Super Service v 9,268.00 77.56 L-3Q-324 16052 Station 9,451.00 23- 16074 Codilla's Petron Super Service 089-104-743-443 14,400.00 114.57 L-3Q-324 Aug-04 Station Codilla's Petron Super Service v 63.74 L-3Q-325 23- Station Aug-04 Codilla's Petron Super Service 089-104-743-443 14.18 L-3Q-325 Station 24- Codilla's Petron Super Service v 127.83 L-3Q-325 Aug-04 Station Codilla's Petron Super Service 089-104-743-443 86.45 L-3Q-325 25- Station Aug-04 Codilla's Petron Super Service v 49.24 L-3Q-326 Station 26- Codilla's Petron Super Service 089-104-743-443 109.27 L-3Q-326 Aug-04 Station Codilla's Petron Super Service v 81.82 L-3Q-326 26- Station Codilla's Petron Super Service 089-104-743-443 64.16 L-3Q-326 A~-04 Station Codilla's Petron Super Service v 47.28 L-3Q-327 26- Station Aug-04 Codilla's Petron Super Service 089-104-743-443 79.10 L-3Q-327 Station 27- Codilla's Petron Super Service v 62.94 L-3Q-327 Aug-04 Station Codilla's Petron Super Service 089-104-743-443 68.29 L-3Q-327 27- Station Aug-04 Codilla's Petron Super Service v 104.41 L-3Q-328 Station 27- Crest Sun Industrial Products, 089-104-743-443 1,332.00 L-3Q-336 Aug-04 Inc. Crest Sun Industrial Products, v 666.00 L-3Q-337 28- Inc. Aug-04 Crest Sun Industrial Products, 089-104-743-443 842.55 L-3Q-338 Inc. 859.18 L-3Q- 28- Crest Sun Industrial Products, v 1,309.09 340a Aug-04 Inc. L-3Q- Crest Sun Industrial Products, 089-104-743-443 28- Inc. 340b 11 Aug-04 v 28- 089-104-743-443 Aug-04 v 28- Aug-04 089-104-743-443 29- v Aug-04 089-104-743-443 29- v A~-04 089-104-743-443 31- Aug-04 v 31- 089-104-743-443 Aug-04 v 31- Aug-04 089-104-743-443 13-Sep- v 04 13-Sep- 089-104-743-443 04 v 13-Sep- 089-104-743-443 04 05-Jul- v 04 089-104-743-443 13-Jul- v 04 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 089-104-743-443 v 001-943-797-000 v 001-943-797-000 v 001-943-797-000 v 001-943-797-000 v 001-943-797-000 v

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 34 of70 07-Jul- 7867 Degalen Corporation 000-067-683-000 57,180.00 5,198.18 L-3Q-398 04 8256 Degalen Corr_oration 72,135.00 06- 8460 Degalen Corr_oration v 56,700.00 6,557.73 L-3Q-400 8552 Degalen Corporation 12,090.00 Aug-04 8553 Degalen Corporation 000-067-683-000 28,200.00 5,154.55 L-3Q-401 19- Diacornm Enterprises 31,720.00 33 EBR Marketing Corporation v 193,953.00 1,099.09 L-3Q-403 Aug-04 37057 EBR Marketing Corporation 34,320.00 24- 37091 EBR Marketin_g_CorE_oration 000-067-683-000 16,261.00 2,563.64 L-3Q-404 37299 EBR Marketing Corporation 13,712.00 Aug-04 37376 EBR Marketing Corporation v 2,883.64 L-3Q-410 24- 91678 EBR Marketing Corporation 2,016.00 91679 EBR Marketing Corporation 000-067-683-000 2,016.00 17,632.09 L-3Q-414 Aug-04 37364 EBR Marketing Corporation 36,400.00 12-Jul- 91965 EBR Marketin_g_CorE_oration v 2,690.00 3,120.00 L-3Q-415 91822 EBR Marketin_g CorE_oration 2,690.00 1,478.27 04 92096 El-Burgos Real Auto Supply 000-067-683-000 2,691.00 1,246.55 .I L-3Q-417 1 02-Jul- 219375 El-Burgos Real Auto Supply 1,150.00 220023 v 1,610.00 I 04 4139 05-Jul- 4135 200-310-243-000 884.65 L-3Q-419 4166 2,100.00 04 4181 v 183.27 L-3Q-420 I 4257 790.00 1 4310 890-004-305-869 476.35 183.27 L-3Q-422 I 4324 899.50 20-Jul- 4126 v 1,497.00 3,309.09 L-3Q-423 I I o4 4130 1,778.00 1 26-Jul- 4180 890-004-305-869 16,755.00 244.55 L-3Q-424 4131 7,557.50 244.55 04 4132 v 22,813.00 I 14- 4174 79,656.00 Aug-04 4305 890-004-305-869 12,565.00 L-3Q-425 15- 4823 35,000.00 Aug-04 4820 v 10,934.00 244.64 L-3Q-426 20-Jul- 4826 5,418.50 04 4828 890-004-305-869 5,888.50 104.55 L-3Q-427 30- 51893 1,987.40 Aug-04 v 2,960.00 146.36 L-3Q-429 23- 396.00 Aug-04 890-004-305-869 06-Sep- 04 v 03- Aug-04 890-004-305-869 11- Aug-04 v 15-Jul- 04 890-004-305-869 14-Jul- 04 v 23-Jul- 04 890-004-305-869 28-Jul- 04 v 26- Aug-04 890-004-305-869 02-Sep- 04 v 11-Sep- 04 890-004-305-869 14-Jul- 04 v 15-Jul- 04 005-459-810-003 28-Jul- 04 v 15-Jul- 04 005-459-810-003 15-Jul- 04 v 26-Jul- 04 Elson's Convenience Store 917-641-080 v 80.42 L-3Q-431 18- Elson's Convenience Store 917-641-080 v 190.91 L-3Q-433 Au_g~04 Elson's Convenience Store 917-641-080 v 71.82 L-3Q-435 11-Jun- 04 Elson's Convenience Store 917-641-080 v 43.30 L-3Q-437 29- Elson's Convenience Store 917-641-080 v 81.77 L-3Q-440 May-04 08-Jul- Elson's Convenience Store 917-641-080 v 136.09 L-3Q-443 04 Elson's Convenience Store 917-641-080 v 161.64 L-3Q-445 19-Jul- Elson's Convenience Store 917-641-080 v 1,523.18 L-3Q-447 04 29- Elson's Convenience Store 917-641-080 v 687.05 L-3Q-449 May-04_ Elson's Convenience Store 917-641-080 v 2,073.91 L-3Q-450 Elson's Convenience Store 917-641-080 v 7,241.45 L-3Q-451 Elson's Convenience Store 917-641-080 v 1,142.27 L-3Q-452 Elson's Convenience Store 917-641-080 v 3,181.82 L-3Q-454 Elson's Convenience Store 917-641-080 v 994.00 L-3Q-456 Fastline Trading & Services 100-099-108-001 492.59 L-3Q-463 v Fastline Trading & Services 100-099-108-001 535.32 L-3Q-464 v Fastline Trading & Services 100-099-108-001 180.67 L-3Q-466 v Fastline Trading & Services 100-099-108-001 269.09 L-3Q-468 v 000-070-981-000 Gaisano Ormoc - -- - L_ - v r - 36.00 L-3Q-504

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73) Page 35 o�70 22-Apr- 51449 Gaisano Ormoc 000-070-981-000 1,584.00 144.00 L-3Q-504 04 53216 3,981.25 02- 53217 Gaisano Ormoc v 4,980.75 361.93 L-3Q-506 53218 1,084.75 Aug-04 53286 Gaisano Ormoc 000-070-981-000 7,438.27 452.80 L-3Q-506 02- 52828 4,392.75 53889 Gaisano Ormoc v 18,196.50 98.61 L-3Q-507 Aug-04 67,109.90 02- 246 Gaisano Ormoc 000-070-981-000 21,735.78 676.21 L-3Q-509 1274 524,302.68 Aug-04 1350 Gaisano Ormoc v 524,302.68 399.34 L-3Q-511 31-Jul- 1543 51,300.00 1625 Gaisano Ormoc 000-070-981-000 559,161.57 1,654.23 L-3Q-513 04 1731 Genesis Industrial Sales & 5,366.79 20- 1645 Services v 6,267.00 6,100.90 L-3Q-515 Aug-04 4839 Global Commercial Trading 7,760.00 17-Sep- 4894 Corp. 000-070-981-000 1,500.00 1,975.98 L-3Q-531 04 67898 Global Commercial Trading 02- 67739 Corp. v 880.00 47,663.88 L-3Q-533 Aug-04 68159 Global Commercial Trading 1,900.00 08-Jun- 24472 Corp. 000-070-981-000 47,663.88 L-3Q-534 04 24471 Global Commercial Trading 530.00 17-Jun- 24680 Corp. v 1,350.00 4,663.64 L-3Q-536 04 69535 Global Commercial Trading 3,650.00 19-Jul- 4858 Corp. 000-070-981-000 50,832.87 L-3Q-538 04 27006 Global Commercial Trading 810.00 28-Jul- 28350 COI}J. v 69,363.64 487.89 L-3Q-540 04 5963 19- 29440 Hawk Trading 082-108-152-215 890.00 569.73 L-3Q-618 Aug-04 2621 28,420.00 04- 2620 Hawk Trading v 37,050.00 705.45 L-3Q-620 Aug-04 2622 05- 1354 Hi-Tech Motor Parts 000-119-887-000 9,180.00 136.36 L-3Q-627 Aug-04 1357 20,295.00 06-Sep- 1384 Hi-Tech Motor Parts v 92,760.00 80.00 L-3Q-628 04 1382 11,699.95 09-Jul- 1381 Hi-Tech Motor Parts 000-119-887-000 282,476.80 172.73 L-3Q-629 04 1380 05-Jul- Hi-Tech Motor Parts v 5,450.00 48.18 L-3Q-631 04 331,945.00 15-Jul- Hi-Tech Motor Parts 000-119-887-000 122.73 L-3Q-632 04 34,100.00 08-Jul- Hi-Tech Motor Parts v 247,950.00 331.82 L-3Q-633 04 198,800.00 05-Jul- Hi-Tech Motor Parts 000-119-887-000 73.64 L-3Q-634 04 Hi-Tek Electro-Mechanical Sales 03- & Services Corp. v 6,305.79 L-3Q-635 Aug-04 02-Sep- Isuzu Mandanue 000-119-887-000 80.91 L-3Q-684 04 25-Sep- Isuzu Mandanue v 2,583.64 L-3Q-687 04 26-Apr- Isuzu Mandanue 000-119-887-000 3,368.18 L-3Q-689 04 03-Jul- Isuzu Mandanue v 834.55 L-3Q-691 04 11-Jun- Juvel Enterprises 102-980-039-000 1,845.00 L-3Q-717 04 31- Juvel Enterprises v 8,432.73 L-3Q-718 Aug-04 05- Juvel Enterprises 102-980-039-000 1,063.63 L-3Q-720 Aug-04 Libsales Industrial Parts & Gen. 05- Merchandising v 25,679.71 L-3Q-722 Aug-04 Libsales Industrial Parts & Gen. 10- Merchandising 110-072-260-000 495.45 L-3Q-726 Aug-04 Libsales Industrial Parts & Gen. 01-Jun- Merchandising v 30,176.82 L-3Q-728 04 Libsales Industrial Parts & Gen. 08-Jun- Merchandising 110-072-260-000 3,100.00 L-3Q-729 04 Libsales Industrial Parts & Gen. 28-Jun- Merchandising v 22,540.91 L-3Q-730 04 Libsales Industrial Parts & Gen. 28-Jun- Merchandising 110-072-260-000 18,072.73 ~ L-3Q-7 04 ' 28-Jun- v 04 18-Jul- 110-072-260-000 04 v 110-072-260-000 v 110-072-260-000 v 110-072-260-000 v 004-352-366 v 005-104-972-000 v 005-104-972-000 v 005-104-972-000 v 005-104-972-000 v 168-286-651-000 v 168-286-651-000 v 168-286-651-000 v 180-812-231-000 v 180-812-231-000 v 180-812-231-000 v 180-812-211-000 v 180-812-231-000 v 180-812-231-000 v

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 36 o�70 27-Jul- 1420 Libsales Industrial Parts & Gen. 180-812-231-000 1,520,475.00 138,225.00 L-3Q-734 04 1423 Merchandising 36,000.00 06- 1419 Libsales Industrial Parts & Gen. v 5,000.00 3,272.73 L-3Q-736 1449 Merchandising Aug-04 1448 Libsales Industrial Parts & Gen. 180-812-231-000 122,947.50 454.55 L-3Q-738 09- 1692 Merchandising 93,120.00 51744 Libsales Industrial Parts & Gen. v 7,800.00 11,177.05 L-3Q-740 Aug-04 3885 Merchandising 720.00 23- 409301 Libsales Industrial Parts & Gen. 180-812-231-000 1,400.00 8,465.45 L-3Q-742 401885 Merchandising 1,220.00 Aug-04 401498 Mega Six Paint Center & Gen. v 2,880.00 709.09 L-3Q-748 23- 410764 Merchandise 13,087.50 401692 180-812-231-000 2,565.00 Aug-04 401798 Mega Six Corporation 1,118.00 65.45 L-3Q-749 ! 15-Jul- 646 Memory's Kodak Developing v 3,068.75 645 Center 19,950.00 127.27 L-3Q-750 04 1807 180-812-231-000 3,250.00 12- 8675 Mercury Drug Corporation 25,000.00 110.91 L-3Q-751 Aug-04 8683 v 2,115.00 25-Jun- 1215 Mercury Drug Corporation 750.00 261.82 L-3Q-756 04 1338 107-224-993 v 2,345.00 15-Jul- 2206 Mercury Drug Corporation 5,356.08 1,189.77 L-3Q-756 04 2275 005-759-260 v 33,190.00 03- 2276 Mercury Drug Corporation 25,992.00 233.18 L-3Q-757 Aug-04 2277 101-719-868 v 13,610.00 01-Jul- 14058 Mercury Drug Corporation 7,780.00 101.64 L-3Q-759 04 14356 000-388-474-004 192,000.00 18- 14931 Mercury Drug Corporation 192,000.00 278.98 L-3Q-759 Aug-04 14615 Metrowide Commodities v 192,000.00 1,813.64 L-3Q- 15-Jul- 15672 Corporation 192,000.00 759b 04 17987 Metrowide Commodities 000-388-474-004 157,608.00 295.45 L-3Q- 25-Jul- 18155 Corporation 9,240.00 759c 04 15920 Microdata Systems and v 57,974.40 21-Jul- 26200 Management, Inc. 67,122.00 2,272.73 L-3Q-761 04 26034 000-388-474-004 10,130.00 21-Jul- 26590 Mindworks Computer Center 111,744.00 192.27 L-3Q-762 04 26198 v 14-Jul- Mindworks Computer Center 1,499,610.30 68.18 L-3Q-764 04 000-388-474-004 10,321.65 19-Jul- Mitsubishi Motors Tacloban 213.18 L-3Q-766 04 Mitsubishi Motors Cebu Corp.- v 26-Jul- Tacloban Branch 486.92 L-3Q-768 04 000-388-474-004 14- MZJT Marketing 3,017.27 L-3Q-773 May-04 v 07-Jul- MZJT Marketing 2,362.91 L-3Q-775 04 000-388-474-004 02-Jul- MZJT Marketing 1,237.27 L-3Q-776 04 v 28-Jul- MZJT Marketing 707.27 L-3Q-777 04 004-828-548-000 28-Jul- Nalco Philippines, Inc. 17,454.55 L-3Q-779 04 v 20-Jul- Nalco Philippines, Inc. 17,454.55 L-3Q-783 04 004-828-548-000 30-Apr- Nalco Philippines, Inc. 17,454.55 L-3Q-784 04 v 31- Nalco Philippines, Inc. 17,454.55 L-3Q-785 May-04 000-132-948-001 31-Jul- NCH Philippines, Inc. 14,328.00 L-3Q-787 04 v 30-Jun- NCH Philippines, Inc. 840.00 L-3Q-789 04 168-330-128 v 23-Jun- NCH Philippines, Inc. 5,270.40 L-3Q-791 04 168-330-128 v 23-Jun- NCH Philippines, Inc. 6,102.00 L-3Q-793 04 650-067-151 v 30-Jul- Ng Khai Development 04 650-067-151 v 09- Corporation 920.91 L-3Q-795 Aug-04 123-826-366-000 21-Jul- Ng Khai Development 04 v 10-Jul- Corporation 10,158.55 L-3Q-797 04 123-826-366-000 19- Ng Khai Development Aug-04 v 21-Jul- Corporation 136,328.21 L-3Q-798 04 123-826-366-000 Ng Khai Development - v Corporation ---------- / 938.33 L-3Q-800 123-826-366-000 v 000-133-262-000 v 000-133-262-000 v 000-133-262-000 v 000-133-262-000 v 000-098-135-000 v 000-098-135-000 v 000-098-135-000 v 000-098-135-000 v 002-242-266-000 v 002-242-266-000 v 002-242-266-000 v 002-242-266-000 v

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 37 o�70 28- 26743 Ng Khai Development 002-242-266-000 174,650.00 15,877.27 L-3Q-801 , Aug-04 26834 COI])_oration 115,950.00 Ng Khai Development v 10,540.91 L-3Q-803 03-Sep- COI}'oration 10,435.00 948.64 L-3Q- 04 002-242-266-000 9,600.00 803b 151766 Nissan Cebu Distributors, Inc. 2,750.00 ! 06- 38569 Northern Star Trading General v 2,500.00 872.73 L-3Q-806 Aug-04 Merchant 10,750.00 250.00 1 08- 002-39-844-000 v 1,360.00 227.27 I May-04 44131 Ormoc Alemars Marketing 5,025.00 25-Jun- 103-786-148-000 4,350.00 L-3Q-825 04 45754 Ormoc Alemars Marketing_ 22,250.00 26-Apr- v 2,000.00 I 04 2,750.00 13-Jul- 660-101-719-592 10,750.00 L-3Q-826 04 2,020.00 13-Jul- 44133 Ormoc Alemars Marketin_g v 2,925.00 977.27 L-3Q-828 04 29-Jul- 44134 Ormoc Alemars Marketing 660-101-719-592 126,301.34 123.64 L-3Q-830 04 10,052.50 456.82 12- 44137 Ormoc Alemars Marketing v 4,915.00 395.45 I Aug-04 77,775.00 2,022.73 16- 46048 Ormoc Alemars Marketing 660-101-719-592 92,000.00 181.82 L-3Q-832 Aug-04 930.00 13-Sep- 46055 Ormoc Alemars Marketing v 270.00 i 04 370.00 27- 46175 Ormoc Alemars Marketing 660-101-719-592 108.00 L-3Q-834 12,000.00 L-3Q- A~04 v 30,000.00 9,000.00 I 02-Sep- 660-101-719-592 9,000.00 04 12,000.00 836a v 40,964.88 L-3Q- 22-Sep- 170,705.92 836b 04 660-101-719-592 1,240.00 46102 Ormoc Alemars Marketin_g 13,400.00 250.00 L-3Q-838 23-Jul- v 10,546.00 04 46104 Ormoc Alemars Marketing 14,280.00 977.27 L-3Q-840 26- 660-101-719-592 26,185.00_ 44139 Ormoc Alemars Marketing 183.64 L-3Q-842 Aug-04 v - 07- 1507 Ormoc Diesel Center 265.91 L-3Q-843 660-101-719-592 A~04 910 Ormoc Global Enterprises 11,481.94 L-3Q-853 70 Ormoc Macmercury Hardware v 02- 2039 & Allied Services, Inc. 913.86 L-3Q-858 2040 Ormoc Macmercury Hardware 660-101-719-592 A~04 1874 & Allied Services, Inc. 446.82 L-3Q-863 18949 Ormoc Macmercury Hardware v 21- 19071 & Allied Services, Inc. 7,070.45 L-3Q-864 Aug-04 18528 Ormoc Macmercury Hardware 660-101-719-592 18707 & Allied Services, Inc. 8,363.64 L-3Q-866 07- 260759 Ormoc Super Shell Service v Aug-04 260885 Station 84.55 L-3Q-871 260998 Ormoc Super Shell Service 660-101-719-592 06- 262051 Station 24.55 L-3Q-871 Aug-04 262625 Ormoc Super Shell Service v 91241351 Station 33.64 L-3Q-872 30- 8 Ormoc Super Shell Service 178-644-904 v Aug-04 91241350 Station 9.82 L-3Q-872 29-Apr- 6 Philippine Spring Water 101-719-907 v Resources, Inc. 1,090.91 L-3Q-902 04 Philippine Spring Water 005-760-260 v 13-Jun- Resources, Inc. 2,727.27 L-3Q-904 Philippine Spring Water 005-760-260 v 04 Resources, Inc. 818.18 L-3Q-906 22-Jun- Philippine Spring Water 005-760-260 v Resources, Inc. 818.18 L-3Q-908 04 Philippine Spring Water 005-760-260 v 20-Jul- Resources, Inc. 1,090.91 L-3Q-909 Pilipinas Shell Petroleum 005-759-639 v 04 Corporation 3,724.08 L-3Q-911 10- Pilipinas Shell Petroleum 005-759-639 v AJ!g-04 Corporation 15,518.72 L-3Q-912 24- 005-759-639 v Aug-04 10229 Pryce Gases, Inc. 112.73 L-3Q-931 07-Sep- 005-759-639 v 04 10719 Pryce Gases, Inc. 1,218.18 L-3Q-933 21-Jul- 17367 Richworld Electrical & Sales Co., 000-063-916-000 04 17468 Ltd. 958.73 L-3Q-943 21-Jul- 17464 Richworld Electrical & Sales Co., v 04 Ltd. 1,298.18 L-3Q-944 20- Richworld Electrical & Sales Co., 000-063-916-000 May-04 Ltd. ~ 2,380.45 L-3Q-945 10- v Aug-04 24-Jun- 000-063-916-000 04 09-Jul- v 04 14-Jul- 000-063-916-000 04 v 000-063-916-000 v 000-164-757-000 v 000-164-757-000 v 000-292-468-006 v 000-292-468-006 v 001-228-285-000 v 001-228-285-000 v 001-228-285-000 v --

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 38 o�70 25-Jun- 17434 Richworld Electrical & Sales Co., 001-228-285-000 75,910.00 6,900.91 L-3Q-946 04 17465 Ltd. 10,500.00 17439 Richworld Electrical & Sales Co., v 562,500.00 954.55 L-3Q-947 25-Jun- 17477 Ltd. 19,950.00 04 17494 Richworld Electrical & Sales Co., 001-228-285-000 30,000.00 51,136.36 L-3Q-948 17483 Ltd. 08-Jul- 17474 Richworld Electrical & Sales Co., v 6,060.00 1,813.64 L-3Q-950 04 10083 Ltd. 73,895.00 10076 Richworld Electrical & Sales Co., 001-228-285-000 172,640.00 2,727.27 L-3Q-952 16-Jul- 10096 Ltd. 76,360.00 04 10123 Richworld Electrical & Sales Co., v 64,205.00 550.91 L-3Q-954 10190 Ltd. 10,641.00 21-Jul- 10153 Richworld Electrical & Sales Co., 001-228-285-000 133,460.00 6,717.73 L-3Q-955 04 7892 Ltd. 7907 Richworld Electrical & Sales Co., v 4,800.00 15,694.55 L-3Q-957 19-Jul- 7976 Ltd. 29,745.00 04 8073 Richworld Electrical & Sales Co., 001-228-285-000 14,520.00 6,941.82 L-3Q-958 28264 Ltd. 26,450.00 15-Jul- 28265 Richworld Electrical & Sales Co., v 5,385.00 5,836.82 L-3Q-960 04 28283 Ltd. 90,000.00 03- 80271 Richworld Electrical & Sales Co., 001-228-285-000 389,590.20 967.36 L-3Q-962 80270 Ltd. 85,500.00 Aug-04 80279 Richworld Electrical & Sales Co., v 12,132.73 L-3Q-964 03- 89688 Ltd. 516.00 89485 Richworld Electrical & Sales Co., 001-228-285-000 14,476.00 436.36 L-3Q-966 Aug-04 89758 Ltd. 06- 89820 v 4,487.90 2,704.09 L-3Q-968 80288 RL Appliance, Inc. 580.80 Aug-04 80287 001-228-285-000 577.80 1,320.00 L-3Q-969 09- 80370 RL Appliance, Inc. 882.80 80362 v 866.40 2,404.55 L-3Q-971 I Aug-04 80564 RL ~liance, Inc. 17- 80333 001-228-285-000 2,875.00 489.55 L-3Q-973 I ~ 80698 RL Appliance, Inc. 5,740.00 8,181.82 L-3Q- Aug-04 80514 v 35,417.29 1005 12- 80740 Sealand Industrial Supply 505.40 7,772.73 L-3Q- 80998 001-228-285-000 897.40 1006 Aug-04 Sealand Industrial Supply 222.80 46.91 L-3Q- 23-Jul- v 584.08 1,316.00 1008 Sealand Industrial Supply 955.36 L-3Q- 04 001-228-285-000 616.32 407.99 1010 27-Jul- Serv-Well Drug 312.00 52.80 L-3Q- v 1,599.60 52.53 1010 04 Serv-Well Drug 80.25 L-3Q- 09- 001-228-285-000 78.76 1011 Aug-04 Serv-Well Drug 261.36 L-3Q- 30- v 521.82 1013 Aug-04 Serv-Well Drug 45.95 L-3Q- 23-Jul- 001-228-285-000 81.58 1014 04 Serv-Well Drug 20.25 L-3Q- 23-Jul- v 53.10 1015 04 Serv-Well Drug 86.85 L-3Q- 13- 005-459-648 v 56.03 1016 Aug-04 Serv-Well Drug 28.36 L-3Q- 01-Jul- 005-459-648 v 145.42 1018 04 Serv-Well Drug L-3Q- 01-Jul- 005-459-648 v 1018 04 Serv-Well Drug L-3Q- 13-Jul- 005-459-648 v 1021 04 Serv-Well Drug L-3Q- 01-Jun- 103-287-744-000 1022 04 Serv-Well Drug L-3Q- 11-Jun- v 1023 04 Serv-Well Drug L-3Q- 02-Jun- 103-287-744-000 1024 04 Serv-Well Drug L-3Q- 14-Jun- v 1027 04 Serv-Well Drug L-3Q- 07- 103-287-744-000 1028 Aug-04 Serv-Well Drug L-3Q- 03- v 1029 Aug-04 Serv-Well Drug L-3Q- 08-Jul- 101-719-391 v 1031 04 Serv-Well Drug 07-Jul- 101-719-391 v 04 27-Jul- 101-719-391 v 04 12-Jul- 101-719-391 v 04 23- 101-719-391 v Aug-04 03- 101-719-391 v Aug-04 19- 101-719-391 v Aug-04 24-Sep- 101-719-391 v 04 101-719-391 v 101-719-391 v 101-719-391 v 101-719-391 v 101-719-391 v 101-719-391 v 101-719-391 v 101-719-391 v 101-719-391 v

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73) Page 39 of70 I 24-Sep- 80299 Serv-Well Drug 101-719-391 v 8,657.50 787.05 L-3Q- 04 80300 10,127.50 920.68 1032 Serv-Well Drug 101-719-391 v 1,306.50 118.77 L-3Q- 1 24-Sep- 613 Sharp (Phils.) Services 12,246.00 1,113.27 1033 04 124046 Col]J_oration 005-584-085-000 94,660.80 8,605.53 L-3Q- 123941 45,000.00 4,090.91 1036 20-Sep- Simon Enterprises, Inc. v 4,680.00 425.45 L-3Q- 04 968 12,760.00 1,160.00 1038 ORMOOO Simon Enterprises, Inc. 000-070-744-000 15,120.00 1,374.55 L-3Q- 14-Jul- 16,800.00 1,527.27 1040 04 895 Simpson's Phils., Inc. v 28,880.00 2,625.45 L-3Q- 04- ORM001 Southern Industrial Gases Phils., 13,199.20 1,199.93 1042 Inc. 000-070-744-000 190.91 L-3Q- Aug-04 090 Southern Industrial Gases Phils., 2,100.00 154.55 1044 04-Sep- ORMOOO Inc. v 1,700.00 570.00 L-3Q- Southern Industrial Gases Phils., 6,270.00 809.09 1046 04 896 Inc. 003-743-192-000 8,900.00 2,454.55 L-3Q- 02-Jul- ORM001 Southern Industrial Gases Phils., 27,000.00 3,261.82 1047 Inc. v 35,880.00 1,399.09 L-3Q- 04 252 Southern Industrial Gases Phils., 15,390.00 6,872.73 1049 21-Jul- ORM001 Inc. 002-396-529-000 75,600.00 122.73 L-3Q- 1,350.00 272.73 1051 04 536 Sunfield Enterprises v 3,000.00 100.00 L-3Q- 02-Jul- 435 1,100.00 1059 123506 Tacloban Gleen Marketing, Inc. 002-396-529-000 1,080.00 98.18 L-3Q- 04 12."1507 1,450.00 131.82 1061 09- 12"1514 Tacloban Gleen Marketing, Inc. v 25,660.80 2,332.80 L-3Q- Aug-04 123824 2,450.00 222.73 1063 08-Sep- 1436 Tacloban Gleen Marketing, Inc. 002-396-529-000 2,450.00 222.73 L-3Q- 04 1437 2,940.00 267.27 1065 23-Jul- 1442 Tacloban Gleen Marketing, Inc. v 3,000.00 272.73 L-3Q- 04 1449 Techno Mech Industrial 2,660.00 241.82 1066 05-Jul- 26632 Corporation 002-396-529-000 1,436.50 130.59 L-3Q- 04 27213 Techno Mech Industrial 5,800.00 527.27 1068 05-Jul- 27192 Corporation v 1,449.50 131.77 L-3Q- 04 27271 Techno Mech Industrial 12,420.00 1,129.09 1069 23-Jul- Corporation 002-396-529-000 3,550.00 322.73 04 28012 Techno Mech Industrial 40,148.00 3,649.82 L-3Q- 23-Jul- 101 Col]J_oration v L-3Q- 04 107530 1072 15-Jul- 107531 UN Hardware & Auto Supply 187-369-006 v L-3Q- 04 107532 1091 15-Jul- 107533 UN Hardware & Auto Supply 000-272-335-000 L-3Q- 04 107534 1092 26-Jul- 107535 UN Hardware & Auto Supply v L-3Q- 04 107536 1093 I 17- UN Hardware & Auto Supply 000-272-335-000 L-3Q- Aug-04 107537 1094 15-Jul- 107538 UN Hardware & Auto Supply v L-3Q- I 04 107539 1095 07- 107540 Unified Chemical Industries, Inc. 000-272-335-000 L-3Q- Aug-04 1097 08- Uni-real Trading Corporation v L-3Q- Aug-04 1099 10- Uni-real Trading Corporation 000-272-335-000 L-3Q- Aug-04 1100 13-Sep- Uni-real Trading Corporation v L-3Q- 04 1101 02-Sep- Uni-real Trading Corporation 000-314-410 v L-3Q- 04 1102 07-Jun- Uni-real Trading Corporation 000-314-410 v L-3Q- 04 1103 07-Jun- Uni-real Trading Corporation 000-314-410 v L-3Q- 04 1105 07-Jun- Uni-real Trading Corporation 000-314-410 v L-3Q- 04 1106 13- Uni-real TradingCol]J_oration 101-720-127 v L-3Q- May-04 1107 20- Uni-real Trading Corporation 101-720-127 v L-3Q- May-04 1108 20- Uni-real Trading Corporation 101-720-127 v L-3Q- May-04 1110 21- Uni-real Trading Corporation 101-720-127 v L-3Q- May-04 1111 21- 101-720-127 v May-04 / 17-Jun- 000-299-812-001 04 23-Jun- v 04 23-Jun- 004-305-254 v 04 004-305-254 v 004-305-254 v 004-305-254 v 004-305-254 v 004-305-254 v 004-305-254 v 004-305-254 v 004-305-254 v 004-305-254 v 004-305-254 v

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73) Page40 of70 ! 11-Jun- L-3Q- 1113 04 107541 Uni-real Trading Corporation 004-305-254 v 2,950.00 268.18 L-3Q- 004-305-254 v 1114 1 11-Jun- 107542 Uni-real Trading Corporation 004-305-254 v 2,950.00 268.18 L-3Q- 04 004-305-254 v 1115 004-305-254 v L-3Q- 11-Jun- 004-305-254 v 1116 004-305-254 v L-3Q- I o4 107543 Uni-real Trading Corporation 004-305-254 v 2,680.00 243.64 1117 004-305-254 v L-3Q- 11-Jun- 004-305-254 v 1118 I 004-305-254 v L-3Q- 04 107544 Uni-real Trading Corporation 004-305-254 v 2,130.00 193.64 1119 i 004-305-254 v L-3Q- 11-Jun- 004-305-254 v 1121 004-305-254 v L-3Q- 04 107545 Uni-real Trading Corporation 004-305-254 v 2,370.00 215.45 1122 004-305-254 v L-3Q- 11-Jun- 004-305-254 v 1123 004-305-254 v L-3Q- 04 107546 Uni-real Trading Corporation 004-305-254 v 2,290.00 208.18 1124 i 004-305-254 v L-3Q- 11-Jun- 004-305-254 v 1125 i 004-305-254 v L-3Q- 04 107547 Uni-real Trading Corporation 004-305-254 v 1,686.00 153.27 1126 004-305-254 v 01-Jul- 004-305-254 v � 004-305-254 v 04 107548 Uni-real Trading Corporation 004-305-254 v 8,245.00 749.55 L-3Q- 004-305-254 v 1127 02-Jul- 004-305-254 v L-3Q- 004-305-254 v 1128 04 107549 Uni-real Trading Corporation 004-305-254 v 2,740.00 249.09 L-3Q- 004-305-254 v 1129 02-Jul- 004-305-254 v L-3Q- 004-305-254 v 1132 04 107550 Uni-real Trading Corporation 004-305-254 v 2,734.00 248.55 L-3Q- v - 0()4-305-~4 1133 25-Jun- L-3Q- 1134 04 107652 Uni-real Trading Corporation 920.00 83.64 L-3Q- 1135 23-Jun- L-3Q- 1136 04 107653 Uni-real Trading Corporation 770.00 70.00 L-3Q- 1137 21-Jun- L-3Q- 1138 04 107654 Uni-real Trading Corporation 2,106.00 191.45 L-3Q- 1139 01-Jul- L-3Q- 1143 04 107655 Uni-real Tradin_g Co!�oration 2,990.00 271.82 L-3Q- 1144 02-Jul- L-3Q- 1145 04 107656 Uni-real Trading Corporation 2,728.00 248.00 L-3Q- 1146 02-Apr- L-3Q- 1147 04 102352 Uni-real Trading Corporation 2,870.00 260.91 L-3Q- 1148 24-Jun- L-3Q- 1157 04 107657 Uni-real Trading Corporation 18,720.00 1,701.82 L-3Q- 1158 08-Jul- L-3Q- 1160 04 107658 Uni-real Trading Corporation 14,400.00 1,309.09 L-3Q- 1161 06-Jul- L-3Q- 1171 04 107659 Uni-real Tradin_gCorp_oration 2,230.00 202.73 L-3Q- 1172 06-Jul- L-3Q- 1173 04 107660 Uni-real Trading Corporation 2,650.00 240.91 (/ 06-Jul- 04 107661 Uni-real Trading Corporation 912.00 82.91 06-Jul- 04 107662 Uni-real Trading Corporation 2,290.00 208.18 06-Jul- 04 107663 Uni-real Trading Corporation 2,880.00 261.82 06-Jul- 04 107664 Uni-real Trading Corporation 2,880.00 261.82 19-Jul- 04 107665 Uni-real Trading Corporation 3,106.50 282.41 19-Jul- 04 107666 Uni-real Trading Corporation 45,000.00 4,090.91 15-Jul- 04 107667 Uni-real Trading Corporation 32,400.00 2,945.45 23-Jul- 04 107668 Uni-real Trading Corporation 465.00 42.27 02- Aug-04 107669 Uni-real Trading Corporation 2,975.00 270.45 23-Jul- 04 107670 Uni-real Trading Corporation 27,745.00 2,522.27 29-Jul- 04 107671 Uni-real Trading Corporation 47,197.50 4,290.68 29-Jul- 04 107672 Uni-real Trading Corporation 16,470.00 1,497.27 16- Aug-04 107673 Uni-real Trading Corporation 1,160.00 105.45 13- Allg-04 107674 Uni-real Trading Corporation 2,975.00 270.45 10- Aug-04 107675 Uni-real Trading Corporation 12,750.00 1,159.09 10- Aug-04 107676 Uni-real Trading Corporation 10,350.00 940.91 27-Jul- _Q_4 - _1076Z7 '---Uni-~al Tra_ding C~rporation __ 14,540.00 L___ 1,321.82 -

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73) Page41 of70 ' 10- 107678 Uni-real Trading Corporation 004-305-254 v 3,302.00 300.18 L-3Q- I Aug-04 107679 Uni-real Trading Corporation 9,340.00 849.09 1175 12- 107680 Uni-real Trading Coi]J_oration 004-305-254 v 12,200.00 1,109.09 L-3Q- ~ Aug-04 107682 Uni-real Trading Corporation 12,253.64 1,113.97 1176 11- 107683 Uni-real Trading Corporation 004-305-254 v 29,343.00 2,667.55 L-3Q- Aug-04 107684 Uni-real Trading Corporation 51,481.00 4,680.09 1177 02-Sep- 107685 Uni-real Trading Corporation 004-305-254 v 11,424.00 1,038.55 L-3Q- 04 107686 Uni-real Trading C()rporation 3,800.00 345.45 1181 13- 107687 Uni-real Trading Corporation 004-305-254 v 6,469.00 588.09 L-3Q- Aug-04 107688 Uni-real Trading Corporation 8,052.00 732.00 1183 20- 107689 Uni-real Trading Corporation 004-305-254 v 3,050.00 277.27 L-3Q- Aug-04 107690 Uni-real Trading Corporation 3,025.00 275.00 1185 05- 107691 Uni-real Trading Corporation 004-305-254 v 10,350.00 940.91 L-3Q- Aug-04 107692 Uni-real Trading Coi]J_oration 8,500.00 772.73 1189 05- 107693 Uni-real Trading Corporation 004-305-254 v 2,000.00 181.82 L-3Q- A1!&04 107694 Uni-real Trading Corporation 8,250.00 750.00 1190 05- 107695 Uni-real Trading Corporation 004-305-254 v 72,047.00 6,549.73 L-3Q- A'!&04 107696 Uni-real Trading Corporation 22,395.25 2,035.93 1191 05- 107697 Uni-real Trading Corporation 004-305-254 v 11,372.50 1,033.86 L-3Q- Aug-04 107698 Uni-real Trading Corporation 12,051.70 1,095.61 1192 05- 107699 Uni-real Trading Corporation 004-305-254 v 42,482.00 3,862.00 L-3Q- Aug-04 107700 Uni-real Trading Corporation 5,000.00 454.55 1193 06- 107701 Uni-real Trading Corporation 004-305-254 v 48,635.50 4,421.41 L-3Q- Aug-04 15811 Up-Town Industrial Sales, Inc. 161,112.00 14,646.55 1194 13- 16327 U~Town Industrial Sales, Inc. 004-305-254 v 121,374.00 11,034.00 L-3Q- Aug-04 17922 Up-Town Industrial Sales, Inc. 21,842.70 1,985.70 1196 12- 17191 Up-Town Industrial Sales, Inc. 004-305-254 v 74,070.00 6,733.64 L-3Q- Aug-04 17383 Up-Town Industrial Sales, Inc. 57,939.00 5,267.18 1197 12- 17756 Up-Town Industrial Sales, Inc. 004-305-254 v 6,500.00 590.91 L-3Q- Aug-04 17804 U~Town Industrial Sales, Inc. 39,708.00 3,609.82 1198 07- 18217 Up-Town Industrial Sales, Inc. 004-305-254 v 4,374.00 397.64 L-3Q- Aug-04 18181 Up-Town Industrial Sales, Inc. 4,250.00 386.36 1199 09- 18072 Up-Town Industrial Sales, Inc. 004-305-254 v 3,108.00 282.55 L-3Q- Aug-04 18231 Up-Town Industrial Sales, Inc. 2,920.00 265.45 1200 09- 18927 Up-Town Industrial Sales, Inc. 004-305-254 v 5,104.00 464.00 L-3Q- Aug-04 18306 Up-Town Industrial Sales, Inc. 26,219.04 2,383.55 1201 10- 19069 Up-Town Industrial Sales, Inc. 004-305-254 v 16,092.00 1,462.91 L-3Q- Aug-04 1202 26- 004-305-254 v L-3Q- A1!&04 1203 31-Jul- 004-305-254 v L-3Q- 04 1204 02-Sep- 004-305-254 v L-3Q- 04 1205 31-Jul- 004-305-254 v L-3Q- 04 1209 22-Jun- 000-062-769-000 L-3Q- 04 1213 26-Jun- v L-3Q- 04 1215 21-Jul- 000-062-769-000 L-3Q- 04 1217 10-]ul- v L-3Q- 04 1218 14-Jul- 000-062-769-000 L-3Q- 04 1219 19-Jul- v L-3Q- 04 1220 20-Jul- 000-062-769-000 L-3Q- 04 1221 24-Jul- v L-3Q- 04 1223 24-Jul- 000-062-769-000 L-3Q- 04 1224 24-Jul- v L-3Q- 04 1225 24-Jul- 000-062-769-000 L-3Q- 04 1226 03- v L-3Q- Aug-04 1228 27-Jul- 000-062-769-000 L-3Q- 04 1229 05- v L-3Q- Aug-04 1230 000-062-769-000 v 000-062-769-000 v 000-062-769-000 v 000-062-769-000 v 000-062-769-000 v 000-062-769-000 v 000-062-769-000 v

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page42 of70 23- 20314 Up-Town Industrial Sales, Inc. 000-062-769-000 13,320.00 1,210.91 L-3Q- Aug-04 18999 152,168.00 13,833.45 1232 21217 Up-Town Industrial Sales, Inc. v L-3Q- 04- 46019 9,850.00 895.45 1233 Aug-04 Up-Town Industrial Sales, Inc. 000-062-769-000 913.00 83.00 L-3Q- 04-Sep- 7 1235 127925 US Abucay_ Trading_ & SupplY v 28,650.00 2,604.55 L-3Q- 04 127915 12,210.00 1,110.00 1238 12- Vizads Boutique and Gift Shop 000-062-769-000 14,357.00 1,305.18 L-3Q- Aug-04 956 209,720.00 19,065.45 1240 15-Jul- 95984 W & L Trading Corporation v 16,490.00 1,499.09 L-3Q- 04 96647 1250 26-Jun- 96677 W & L Trading Corporation 890-113-484-362 8,375.00 761.36 L-3Q- 04 96777 4,780.00 434.55 1252 23-Jun- 96779 Wellstuff Traders v 17,811.00 1,619.18 L-3Q- 04 95496 Williams Commercial Company 19,972.00 1,815.64 1252d 17- 96083 Incorporated 137-825-088 v 1,450.00 131.82 L-3Q- Aug-04 Williams Commercial Company 1254 28-Jun- 37 Incorporated 000-388-901-000 882.00 80.18 L-3Q- 04 72 Williams Commercial Company 2,117.00 192.45 1256 21-Jul- 77 Incorporated v 30.00 L-3Q- 04 84 Williams Commercial Company 330.00 145.45 1258 23-Jul- 81 Incorporated 000-388-901-000 1,600.00 267.27 L-3Q- 04 108 Williams Commercial Company 2,940.00 216.36 1259 27-Jul- 73 Incorporated v 2,380.00 158.55 L-3Q- 04 74 Williams Commercial Company 1,744.00 215.45 1260 27-Jul- 2025 Incorporated 189-548-183-000 2,370.00 251.36 L-3Q- 04 2581 Williams Commercial Company 2,765.00 813.54 1262 20- 2580 Incorporated v 8,949.00 7,821.44 L-3Q- May-04 1888 86,035.80 2,812.33 1264 25-Jun- MH0074 Yon Yap Electrical Entel]Jrises 003-741-488-000 30,935.66 31,868.20 L-3Q- 04 3 350,550.19 300.00 1272 13-Apr- MH0078 Yon Yap Electrical Enterprises v 3,300.00 343.64 L-3Q- 04 3 3,780.00 324.55 1274 28-Jul- 10922 Yon Yap Electrical Enterprises 003-741-488-000 3,570.00 8,116.36 L-3Q- 04 841 89,280.00 17,963.64 1278 03- 19484 Yon Yap Electrical Enterprises v 197,600.00 989.72 L-3Q- Aug-04 19434 10,886.90 1,178.18 1283 09- 22553 Yon Yap Electrical Enterprises 003-741-488-000 12,960.00 9,256.89 L-3Q- Aug-04 616 101,825.75 4,200.00 1285 03- 4263 Yon Yap Electrical Entel]Jrises v 46,200.00 470.18 L-3Q- Aug-04 1877 5,172.00 1287 22-Sep- Yon Yap Electrical Enterprises 003-741-488-000 L-3Q- 04 1289b 31-Jul- Yon Yap Electrical Enterprises v L-3Q- 04 1289c 31-Jul- R.a.T. Philippines, Inc. 003-741-488-000 L-3Q- 04 1290 19-Jul- Access Frontier v L-3Q- 04 1292 13-Jul- Access Frontier 003-741-488-000 L-3Q- 04 1294 13-Jul- Arnzen Industies, Incorported v L-3Q- 04 1295 21-Jul- Citibind Corporation 003-741-488-000 L-3Q- 04 1301 23-Jul- Citibind Corporation v L-3Q- 04 1302 16- Digitron International Sales, Inc. 180-495-068 v L-3Q- Aug-04 1304 20-Jul- Eagle Process Controls, Inc. 180-495-068 v L-3Q- 04 1305 13-Sep- FH Commercial, Inc. 180-495-068 v L-3Q- 04 1306 03- FH Commercial, Inc. 180-495-068 v L-3Q- Aug-04 King's Industrial Safety Supply, 1307 26-Jul- Inc. 180-495-068 v L-3Q- 04 Metrowide Commodities 1309 25- Coi]Joration 180-495-068 v L-3Q- Aug-04 Manila Machinery & Supply 1312 01-Jun- Company, Inc. 180-495-068 v L-3Q- 04 1317 21-Apr- Master Automated Systems, Inc. 180-495-068 v L-3Q- 04 1318 10- 200-239-306-000 Aug-04 '' v 204-248-281-000 v 204-248-281-000 v 000-375-094-000 v 001-113-555-000 v 001-113-555-000 v 005-581-602-000 v 000-158-133-000 v 000-247-463-000 v 000-247-463-000 v 213-489-827-000 v 004-828-548-000 v 000-130-122-000 v 001-482-761-000 v

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page43 of70 08-Jun- 14189 Spirax Sarco Private Umited 004-836-971-000 163,097.40 14,827.04 L-3Q- 04 8571 (Philippines Branch) 1328 26449 Trigon Management & Industrial v L-3Q- 20-Jul- 166 Corp. 1333 04 2228 000-192-542-000 43,872.00 3,988.36 L-3Q- Vette Industrial Sales Co., Inc. 1335 05-Jul- v L-3Q- 04 Wise & Company, Inc. 1340 25- 000-062-827-000 4,750.00 431.82 L-3Q- Zenith Wire & Conduit, Inc. 1342 May-04 v 23-Jul- 000-151-512-000 18,000.00 1,636.36 04 v 001-755-540-000 v -- -- 11,162.50 1,014.77 Total Domestic Purchases of Goods for the 3rd Quarter of 2004 16,255,547.91 1,477,777.07 iii Invoice Invoice Name of Seller TIN Invoice VAT Exhibit Date No. Amount KK Ameresco Comm'l & Ind'l. Co., 000-346-058-000 16-Aug- 9095 Inc. 101,420.00 9,220.00 L-4Q-18 04 1651 v 26,040.00 2,367.27 L-4Q-20 1652 Areja Marketing 3,960.00 08-Nov- 1657 083-150-482-190 6,600.00 360.00 L-4Q-21 04 708192 Areja Marketing 600.00 L-4Q-23 281031 v 251,389.38 22,853.58 L-4Q-29 08-Nov- 281077 Areja Marketing 8,660.00 787.27 L-4Q-39 04 281169 083-150-482-190 5,500.00 500.00 L-4Q-41 281167 Atlas Copco (Philippines) Inc. 918.18 L-4Q-42 09-Dec- 9920 Canon Marketing (Philippines) v 10,100.00 2,004.55 L-4Q-44 04 24298 Inc. 22,050.00 7,327.27 L-4Q-49 24297 Canon Marketing (Philippines) 083-150-482-190 80,600.00 736.36 L-4Q-58 14-0ct- 24394 Inc. 8,100.00 670.91 L-4Q-59 04 24499 Canon Marketing (Philippines) v 3,636.36 L-4Q-61 125934 Inc. 7,380.00 3,522.73 L-4Q-63 28-Sep- 716 Canon Marketing (Philippines) 000-412-606-000 40,000.00 5,050.00 L-4Q-70 04 721 Inc. 38,750.00 262.73 L-4Q-111 729 Cebu Ever Good v 55,550.00 259.09 L-4Q-112 05-0ct- 639 Merchandising 2,890.00 4,908.55 L-4Q-114 04 1823 000-159-448-000 2,850.00 287.27 L-4Q-116 25369 Cebu Progress Commercial 53,994.00 763.64 L-4Q-120 14-0ct- 24279 v 3,160.00 121.36 L-4Q-122 04 2472* Cebu Progress Commercial 23817 000-159-448-000 8,400.00 88.10 L-4Q-123 14-0ct- 23814 Cebu Progress Commercial 1,334.99 127.91 L-4Q-123 04 24727 v 111.82 L-4Q-123 26018 Cebu Progress Commercial 969.15 45.07 L-4Q-123 04-Nov- 23908 000-159-448-000 1,406.99 52.43 L-4Q-124 04 Cebu Tristar Corporation 1,230.07 127.28 L-4Q-124 v 02-Jul- Clarean Trading Philippines 495.73 / 127.32 L-4Q-124 04 000-159-448-000 576.78 Clarean Trading Philippines 1,400.04 02-Jul- v 1,400.50 04 Clarean Trading Philippines 082-103-789-576 27-0ct- Clarean Trading Philippines 04 v Codilla's Auto Parts Center 18-Nov- Codilla's Petron Super Service 002-884-643-000 04 Station Codilla's Petron Super Service v 16-Nov- Station 04 Codilla's Petron Super Service 002-884-643-000 Station 27-Sep- Codilla's Petron Super Service v 04 Station Codilla's Petron Super Service 002-884-643-000 14-0ct- Station 04 Codilla's Petron Super Service v Station 19-0ct- Codilla's Petron Super Service 002-884-643-000 04 Station Codilla's Petron Super Service v 01-Dec- Station 04 000-256-902-000 07-May- v 04 820-100-069-983 26-Sep- 04 v 16-Sep- 820-100-069-983 04 v 18-Sep- 04 820-100-069-983 18-Sep- v 04 820-100-069-983 18-Sep- 04 v 15-Sep- 901-116-379-000 04 v 20-Sep- 04 089-104-743-000 20-Sep- v - 04 - 089-104-743-000 v 089-104-743-000 v 089-104-743-000 v 089-104-743-000 v 089-104-743-000 v 089-104-743-000 v 089-104-743-000 v

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73) Page44 o�70 20-Sep- 23940 Codilla's Petron Super Service 089-104-743-000 1,337.91 121.63 L-4Q-124 04 23943 Station 1,201.12 26084 Codilla's Petron Super Service v 1,132.04 109.19 L-4Q-125 20-Sep- 26121 Station 04 25047 Codilla's Petron Super Service 089-104-743-000 924.99 102.91 L-4Q-125 25002 Station 530.97 21-Sep- 25197 Codilla's Petron Super Service v 1,045.97 84.09 L-4Q-125 04 25191 Station 603.39 24880 Codilla's Petron Super Service 089-104-743-000 881.95 48.27 L-4Q-125 22-Sep- 25201 Station 1,456.52 04 26498 Codilla's Petron Super Service v 1,217.18 95.09 L-4Q-126 25282 Station 946.49 22-Sep- 25382 Codilla's Petron Super Service 089-104-743-000 962.24 54.85 L-4Q-126 04 25375 Station 994.47 25420 Codilla's Petron Super Service v 1,177.34 80.18 L-4Q-126 22-Sep- 25522 Station 980.91 04 26673 Codilla's Petron Super Service 089-104-743-000 1,770.77 132.41 L-4Q-126 25633 Station 1,287.38 23-Sep- 25639 Codilla's Petron Super Service v 1,000.17 110.65 L-4Q-127 04 25645 Station 1,647.19 25750 Codilla's Petron Super Service 089-104-743-000 591.84 86.04 L-4Q-127 23-Sep- 25741 Station 1,501.24 04 25756 Codilla's Petron Super Service v . 909.96 87.48 L-4Q-127 26794 Station 1,222.65 24-Sep- 755254 Codilla's Petron Super Service 089-104-743-000 417.59 90.41 L-4Q-127 04 754565 Station 145.00 755520 Codilla's Petron Super Service v 252.00 107.03 L-4Q-128 23-Jun- 755006 Station 145.00 04 29688 Codilla's Petron Super Service 089-104-743-000 131.00 89.17 L-4Q-128 30065 Station 689.36 24-Sep- 29708 Codilla's Petron Super Service v 1,208.66 160.98 L-4Q-128 04 29725 Station 524.43 29723 Codilla's Petron Super Service 089-104-743-000 765.61 117.03 L-4Q-129 25-Sep- 30096 Station 664.31 04 30202 Codilla's Petron Super Service v 723.07 90.92 L-4Q-129 30139 Station 1,087.72 26-Sep- 29608 Codilla's Petron Super Service 089-104-743-000 1,571.74 149.74 L-4Q-129 04 Station 1,357.74 Codilla's Petron Super Service v 53.80 L-4Q-129 26-Sep- Station 04 Codilla's Petron Super Service 089-104-743-000 136.48 L-4Q-130 Station 27-Sep- Codilla's Petron Super Service v 82.72 L-4Q-130 04 Station Codilla's Petron Super Service 089-104-743-000 111.15 L-4Q-130 28-Sep- Station 04 Codilla's Petron Super Service v 37.96 L-4Q-130 Station 28-Sep- Codilla's Petron Super Service 089-104-743-000 13.18 L-4Q-132 04 Station Codilla's Petron Super Service v 22.91 L-4Q-133 29-Sep- Station 04 Codilla's Petron Super Service 089-104-743-000 13.18 L-4Q-133 Station 29-Sep- Codilla's Petron Super Service v 11.91 L-4Q-133 04 Station Codilla's Petron Super Service 089-104-743-000 62.67 L-4Q-134 29-Sep- Station 04 Codilla's Petron Super Service v 109.88 L-4Q-134 Station 30-Sep- Codilla's Petron Super Service 089-104-743-000 47.68 L-4Q-134 04 Station Codilla's Petron Super Service v 69.60 L-4Q-134 30-Sep- Station 04 Codilla's Petron Super Service 089-104-743-000 60.39 L-4Q-135 Station 30-Sep- Codilla's Petron Super Service v 65.73 L-4Q-135 04 Station Codilla's Petron Super Service 089-104-743-000 98.88 L-4Q-135 30-Sep- Station 04 Codilla's Petron Super Service v 142.89 L-4Q-135 Station 18-0ct- Codilla's Petron Super Service 089-104-743-000 123.43 ~ L-4Q-131 04 Station v 19-0ct- 04 089-104-743-000 23-0ct- v 04 089-104-743-000 28-0ct- 04 v 16-0ct- 089-104-743-000 04 v 16-0ct- 04 089-104-743-000 16-0ct- v 04 089-104-743-000 17-0ct- 04 v 17-0ct- 089-104-743-000 04 v 17-0ct- 04 089-104-743-000 18-0ct- v 04 089-104-743-000 18-0ct- 04 v 18-0ct- 089-104-743-000 04 v 089-104-743-000 v 089-104-743-000 v 089-104-743-000 v 089-104-743-000 v 089-104-743-000 v 089-104-743-000 v 089-104-743-000 v 089-104-743-000 v 089-104-743-000 v

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page45 o�70 I 19-0ct- 30267 Codilla's Petron Super Service 089-104-743-000 559.11 50.83 L-4Q-136 ' 04 30254 Station 1,513.77 30258 Codilla's Petron Super Service v 19-0ct- 30291 Station 709.56 04 29903 Codilla's Petron Super Service 089-104-743-000 69.51 137.62 L-4Q-136 30374 Station 1,294.21 1 19-0ct- 30353 Codilla's Petron Super Service v 1,539.11 04 30311 Station 873.65 29000 Codilla's Petron Super Service 089-104-743-000 510.86 64.51 L-4Q-136 19-0ct- 30398 Station 811.04 04 30481 Codilla's Petron Super Service v 843.30 30430 Station 629.95 19-0ct- 30526 Codilla's Petron Super Service 089-104-743-000 1,326.67 6.32 L-4Q-137 I 04 30486 Station 1,274.35 30511 Codilla's Petron Super Service v 530.57 20-0ct- 30571 Station 1,777.90 04 30586 Codilla's Petron Super Service 089-104-743-000 409.99 117.66 L-4Q-137 I 31066 Station 1,334.15 I 20-0ct- 30838 Codilla's Petron Super Service v 1,257.95 04 30848 Station 1,502.46 31212 Codilla's Petron Super Service 089-104-743-000 1,116.21 139.92 L-4Q-137 I I 20-0ct- 31691 Station 436.40 04 30867 Codilla's Petron Super Service v 1,865.35 30975 Station 722.56 16-0ct- 30978 Codilla's Petron Super Service 089-104-743-000 878.75 79.42 L-4Q-137 I 04 32038 Station 1,303.38 32088 Codilla's Petron Super Service v 1,346.52 21-0ct- 33133 Station 1,126.94 04 32105 Codilla's Petron Super Service 089-104-743-000 440.23 46.44 L-4Q-138 ! 32129 Station 1,171.62 21-0ct- 33209 Codilla's Petron Super Service v 995.99 04 31504 Station 665.52 33254 Codilla's Petron Super Service 089-104-743-000 816.24 73.73 L-4Q-138 21-0ct- 32243 Station 638.24 04 32244 Codilla's Petron Super Service v 1,003.26 756106 Station 1,099.56 22-0ct- 756338 Codilla's Petron Super Service 089-104-743-000 215.00 76.66 L-4Q-138 04 Station 322.00 Codilla's Petron Super Service v 22-0ct- Station 04 Codilla's Petron Super Service 089-104-743-000 57.27 L-4Q-138 I Station 22-0ct- Codilla's Petron Super Service v 04 Station Codilla's Petron Super Service 089-104-743-000 120.61 L-4Q-139 23-0ct- Station 04 Codilla's Petron Super Service v Station 23-0ct- Codilla's Petron Super Service 089-104-743-000 115.85 L-4Q-139 04 Station Codilla's Petron Super Service v 23-0ct- Station 04 Codilla's Petron Super Service 089-104-743-000 48.23 L-4Q-139 Station 26-0ct- Codilla's Petron Super Service v 04 Station Codilla's Petron Super Service 089-104-743-000 161.63 L-4Q-139 26-0ct- Station 04 Codilla's Petron Super Service v Station 26-0ct- Codilla's Petron Super Service 089-104-743-000 37.27 L-4Q-140 04 Station Codilla's Petron Super Service v 27-0ct- Station 04 Codilla's Petron Super Service 089-104-743-000 121.29 L-4Q-140 Station 27-0ct- Codilla's Petron Super Service v 04 Station Codilla's Petron Super Service 089-104-743-000 114.36 L-4Q-140 28-0ct- Station 04 Codilla's Petron Super Service v Station 28-0ct- Codilla's Petron Super Service 089-104-743-000 136.59 L-4Q-140 04 Station v 28-0ct- 04 089-104-743-000 101.47 L-4Q-141 29-0ct- v 04 089-104-743-000 39.67 L-4Q-141 29-0ct- 04 v 29-0ct- 089-104-743-000 169.58 L-4Q-141 04 v 29-0ct- 04 089-104-743-000 65.69 L-4Q-141 30-0ct- v 04 089-104-743-000 79.89 L-4Q-142 31-0ct- 04 v 31-0ct- 089-104-743-000 118.49 L-4Q-142 04 v 31-0ct- 04 089-104-743-000 122.41 L-4Q-142 31-0ct- v 04 089-104-743-000 102.45 L-4Q-143 19-Nov- 04 v 26-Nov- 089-104-743-000 40.02 L-4Q-143 04 v L ... 089-104-743-000 106.51 L-4Q-143 v 089-104-743-000 90.54 L-4Q-143 v 089-104-743-000 60.50 L-4Q-144 v 089-104-743-000 74.20 L-4Q-144 v 089-104-743-000 58.02 L-4Q-144 v 089-104-743-000 91.21 L-4Q-144 v 089-104-743-000 99.96 L-4Q-145 v 089-104-743-000 19.55 v L-4Q-147 29.27 v L-4Q-14/ 089-104-743-000 v - '--- -----

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page46 o�70 29-Nov- 756414 Codilla's Petron Super Service 089-104-743-000 360.00 32.73 L-4Q-147 04 34389 Station 1,825.88 34579 Codilla's Petron Super Service v 165.99 L-4Q-148 16-Nov- 34558 Station 723.60 04 34600 Codilla's Petron Super Service 089-104-743-000 710.26 65.78 L-4Q-148 35596 Station 618.34 18-Nov- 35831 Codilla's Petron Super Service v 984.34 64.57 L-4Q-148 04 36084 Station 1,525.81 36240 Codilla's Petron Super Service 089-104-743-000 1,208.82 56.21 L-4Q-148 18-Nov- 34712 Station 363.54 04 34706 Codilla's Petron Super Service v 1,817.96 89.49 L-4Q-149 34720 Station 992.92 18-Nov- 34761 Codilla's Petron Super Service 089-104-743-000 1,214.59 138.71 L-4Q-149 04 36568 Station 968.44 34894 Codilla's Petron Super Service v 1,043.80 109.89 L-4Q-149 17-Nov- 34931 Station 1,148.99 04 37005 Codilla's Petron Super Service 089-104-743-000 639.18 33.05 L-4Q-149 37007 Station 1,189.94 18-Nov- 37037 Codilla's Petron Super Service v 1,550.92 165.27 L-4Q-150 04 37059 Station 1,248.81 37179 Codilla's Petron Super Service 089-104-743-000 845.12 90.27 L-4Q-150 19-Nov- 36883 Station 986.90 04 38160 Codilla's Petron Super Service v 566.02 110.42 L-4Q-150 38040 Station 893.40 20-Nov- 37373 Codilla's Petron Super Service 089-104-743-000 1,448.19 88.04 L-4Q-150 I 04 37375 Station 1,387.86 37341 Codilla's Petron Super Service v 1,110.22 94.89 L-4Q-151 I 20-Nov- 38249 Station 1,155.92 04 38377 Codilla's Petron Super Service 089-104-743-000 1,895.07 104.45 L-4Q-151 I 756062 Station 964.90 20-Nov- 39331 Codilla's Petron Super Service v 312.00 58.11 L-4Q-151 I 04 40655 Station 959.86 40663 Codilla's Petron Super Service 089-104-743-000 969.26 108.18 L-4Q-151 I I 20-Nov- 40434 Station 1,113.72 04 40431 Codilla's Petron Super Service v 1,060.50 140.99 L-4Q-152 39355 Station 1,091.28 21-Nov- 39356 Codilla's Petron Super Service 089-104-743-000 766.15 113.53 L-4Q-152 04 Station 1,152.21 Codilla's Petron Super Service v 76.83 L-4Q-152 I 22-Nov- Station 04 Codilla's Petron Super Service 089-104-743-000 89.72 L-4Q-152 Station 23-Nov- Codilla's Petron Super Service v 51.46 L-4Q-153 04 Station Codilla's Petron Super Service 089-104-743-000 81.22 L-4Q-153 23-Nov- Station 04 Codilla's Petron Super Service v 131.65 L-4Q-153 Station 24-Nov- Codilla's Petron Super Service 089-104-743-000 126.17 L-4Q-153 04 Station Codilla's Petron Super Service v 100.93 L-4Q-154 24-Nov- Station 04 Codilla's Petron Super Service 089-104-743-000 105.08 L-4Q-154 Station 24-Nov- Codilla's Petron Super Service v 172.28 L-4Q-154 04 Station Codilla's Petron Super Service 089-104-743-000 87.72 L-4Q-154 24-Nov- Station 04 Codilla's Petron Super Service v 28.36 L-4Q-156 Station 26-Nov- Codilla's Petron Super Service 089-104-743-000 87.26 L-4Q-157 04 Station Codilla's Petron Super Service v 88.11 L-4Q-157 26-Nov- Station 04 Codilla's Petron Super Service 089-104-743-000 101.25 L-4Q-157 Station 29-Nov- Codilla's Petron Super Service v 96.41 L-4Q-157 04 Station Codilla's Petron Super Service 089-104-743-000 99.21 L-4Q-158 26-Nov- Station 04 Codilla's Petron Super Service v 69.65 L-4Q-158 J Station 29-Nov- Codilla's Petron Super Service 089-104-743-000 104.75 L-4Q-158 04 Station v 29-Nov- 04 089-104-743-000 29-Nov- v 04 089-104-743-000 29-Nov- 04 v 30-Nov- 089-104-743-000 04 v 14-Dec- 04 089-104-743-000 11-Dec- v 04 089-104-743-000 11-Dec- 04 v 11-Dec- 089-104-743-000 04 v 11-Dec- 04 089-104-743-000 11-Dec- v 04 089-104-743-000 12-Dec- 04 v 12-Dec- 089-104-743-000 04 v 089-104-743-000 v 089-104-743-000 v 089-104-743-000 v 089-104-743-000 v 089-104-743-000 v 089-104-743-000 v 089-104-743-000 v 089-104-743-000 v 089-104-743-000 v

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73) Page47 o�70 I 12-Dec- 40676 Cedilla's Perron Super Service 089-104-743-000 822.37 74.76 L-4Q-158 04 40682 Station 852.33 77.48 L-4Q-159 39469 Cedilla's Perron Super Service v 1,488.93 135.36 L-4Q-159 I 13-Dec- 39438 Station 1,881.94 171.09 L-4Q-159 04 39511 Cedilla's Perron Super Service 089-104-743-000 1,272.74 115.70 L-4Q-159 40935 Station 964.80 87.71 L-4Q-160 13-Dec- 37536 Cedilla's Perron Super Service v 1,302.05 118.37 L-4Q-160 04 38764 Station 510.89 46.44 L-4Q-160 38496 Cedilla's Perron Super Service 089-104-743-000 1,250.28 113.66 L-4Q-160 13-Dec- 37586 Station 1,453.59 132.14 L-4Q-161 04 38911 Cedilla's Perron Super Service v 1,313.50 119.41 L-4Q-161 37888 Station 1,539.58 139.96 L-4Q-161 14-Dec- 40247 Cedilla's Perron Super Service 089-104-743-000 1,488.47 135.32 L-4Q-161 04 39017 Station 1,242.42 112.95 L-4Q-162 39190 Cedilla's Perron Super Service v 675.36 61.40 L-4Q-162 14-Dec- 39148 Station 1,929.36 175.40 L-4Q-162 04 39199 Cedilla's Perron Super Service 089-104-743-000 1,003.15 91.20 L-4Q-162 40426 Station 192.26 17.48 L-4Q-163 01-Dec- 39278 Cedilla's Petron Super Service v 949.00 86.27 L-4Q-163 04 39329 Station 1,250.09 113.64 L-4Q-163 189610 Cedilla's Perron Super Service 089-104-743-000 1,100.00 100.00 L-4Q-164 02-Dec- 193268 Station 5,400.00 490.91 L-4Q-165 04 20038 Cedilla's Perron Super Service v 18,315.00 1,665.00 L-4Q-167 9779 Station 225,000.00 20,454.55 L-4Q-196 02-Dec- 9782 Cedilla's Perron Super Service 089-104-743-000 3,250.00 295.45 L-4Q-197 04 Station 38,400.00 3,490.91 L-4Q-202 60 Cedilla's Perron Super Service v 38,688.75 3,517.16 L-4Q-204 02-Dec- 736 Station 1,100.00 100.00 L-4Q-206 04 36367 Cedilla's Petron Super Service 089-104-743-000 140,971.00 12,815.55 L-4Q-208 38549 Station 8,435.00 766.82 L-4Q-209 05-Dec- 38083 Cedilla's Perron Super Service v 17,600.00 1,600.00 L-4Q-211 04 38853 Station 8,336.00 757.82 L-4Q-213 38958 Cedilla's Perron Super Service 089-104-743-000 359,861.00 32,714.64 L-4Q-214 06-Dec- 38920 Station 15,868.00 1,442.55 L-4Q-216 04 38984 Cedilla's Perron Super Service v 3,800.00 345.45 L-4Q-217 38402 Station 3,800.00 345.45 L-4Q-218 07-Dec- 38500 Cedilla's Perron Super Service 089-104-743-000 3,800.00 345.45 L-4Q-219 04 38499 Station Cedilla's Perron Super Service v \/-- 08-Dec- Station 04 089-104-743-000 Coen Fashion House 09-Dec- v 04 Coen Fashion House Crest Sun Industrial Products, 089-104-743-000 09-Dec- Inc. 04 v Degalen Corporation 09-Dec- 089-104-743-000 04 Degalen Corporation v 10-Dec- Diacomm Enterprises 04 089-104-743-000 Diacomm Enterprises 10-Dec- v 04 EBR Marketing Corporation 089-104-743-000 11-Dec- EBR Marketing Corporation 04 v EBR Marketing Corporation 11-Dec- 089-104-743-000 04 EBR Marketing Corporation v 17-Dec- EBR Marketing Corporation 04 089-104-743-000 EBR Marketing Corporation 22-0ct- v 04 EBR Marketing Corporation 089-104-743-000 30-Nov- EBR Marketing Col}'oration 04 v EBR Marketing Corporation 30-Nov- 089-104-743-000 04 EBR Marketing Corporation v 16-Dec- 04 089-104-743-000 28-Jul- v 04 134-005-574-002 26-Apr- 04 v 29-0ct- 134-005-574-002 04 v 17-Sep- 04 001-943-797-000 22-Nov- v 04 000-067-683-000 01-Dec- 04 v 27-Nov- 000-067-683-000 04 v 03-Dec- 04 200-310-243-000 16-0ct- v 04 200-310-243-000 25-0ct- 04 v 25-0ct- 890-004-305-869 04 v 890-004-305-869 v 890-004-305-869 v 890-004-305-869 v 890-004-305-869 v 890-004-305-869 v 890-004-305-869 v 890-004-305-869 v 890-004-305-869 v 890-004-305-869 v

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page48 of70 23-0ct- 38477 EBR Marketing Corporation 890-004-305-869 3,800.00 345.45 L-4Q-220 04 38476 EBR Marketing Corporation 3,800.00 38409 EBR Marketing Corporation v 3,800.00 345.45 L-4Q-221 23-0ct- 38404 EBR Marketin_g ColJloration 3,800.00 04 38384 EBR Marketing Corporation 890-004-305-869 3,800.00 345.45 L-4Q-222 38387 EBR Marketing Corporation 3,800.00 16-0ct- 38388 EBR Marketing Corporation v 3,800.00 345.45 L-4Q-223 04 38400 EBR Marketing Corporation 3,800.00 227464 El-Burgos Real Auto Supply 890-004-305-869 1,580.00 345.45 L-4Q-224 16-0ct- 4352 Elson's Convenience Store 6,167.50 04 4374 Elson's Convenience Store v 4,850.00 345.45 L-4Q-225 4378 Elson's Convenience Store 6,555.00 15-0ct- 4287 Elson's Convenience Store 890-004-305-869 6,192.00 345.45 L-4Q-226 04 4245 Elson's Convenience Store 7,414.00 4464 Elson's Convenience Store v 1,453.50 345.45 L-4Q-227 15-0ct- 4447 Elson's Convenience Store 11,250.00 04 4304 Elson's Convenience Store 890-004-305-869 11,966.50 143.64 L-4Q-230 4291 Elson's Convenience Store 8,415.00 15-0ct- 3969 Elson's Convenience Store v 21,179.25 560.68 L-4Q-233 04 3973 Elson's Convenience Store 17,484.00 3978 Elson's Convenience Store 890-004-305-869 2,904.00 440.91 L-4Q-234 16-0ct- 3989 Elson's Convenience Store 2,640.00 04 3985 Elson's Convenience Store v 2,112.00 595.91 L-4Q-235 3980 Elson's Convenience Store 499,800.00 12-0ct- 3981 Elson's Convenience Store 890-004-305-869 492,200.00 562.91 L-4Q-237 04 4845 Fastline Tradin_g_& Services 16,225.00 4840 Fastline Trading & Services v 8,715.00 674.00 L-4Q-238 16-Sep- 4842 Fastline Trading & Services 2,900.00 04 4847 Fastline Trading & Services 890-004-305-869 29,820.00 132.14 L-4Q-240 4849 Fastline Trading & Services 1,496.00 28-Sep- 4856 Fastline Trading & Services v 1,218.90 1,022.73 L-4Q-241 04 20026 FH Commercial , Inc. 12,291.00 53452 Gaisano Ormoc 005-459-810-003 133,300.00 1,087.86 L-4Q-243 30-Sep- 54122 Gaisano Ormoc 5,224.85 04 2732 Gillesania Printing Press v 2,397.50 765.00 L-4Q-244 2747 Gillesania Printing Press 02-Sep- Gillesania Printing Press 917-641-080 v 240.00 1,925.39 L-4Q-247 04 2772 1,544.00 917-641-080 v 1,589.45 L-4Q-248 18-Aug- 04 917-641-080 v 264.00 L-4Q-250 27-0ct- 917-641-080 v 240.00 L-4Q-251 04 192.00 L-4Q-252 I 917-641-080 v 21-0ct- 45,436.36 L-4Q-253 04 917-641-080 v 44,745.45 L-4Q-254 18-Aug- 917-641-080 v 04 1,475.00 L-4Q-259 917-641-080 v 02-Sep- 792.27 L-4Q-260 04 917-641-080 v 263.64 L-4Q-262 02-Dec- 917-641-080 v 04 2,710.91 L-4Q-264 917-641-080 v 06-Dec- 136.00 L-4Q-266 04 917-641-080 v 110.81 L-4Q-268 09-Dec- 917-641-080 v 1,117.36 L-4Q- 04 302a 917-641-080 v 17-Dec- 12,118.18 L-4Q-305 04 917-641-080 v 474.99 L-4Q-309 14-Dec- 917-641-080 v 04 217.95 L-4Q-311 100-099-108-001 13-Dec- 21.82 L-4Q-313 04 v 140.36 L-4Q-315 13-Dec- 100-099-108-001 04 v 15-0ct- 04 100-099-108-001 12-0ct- v 04 100-099-108-001 12-0ct- 04 v 26-0ct- 100-099-108-001 04 v 16-0ct- 04 100-099-108-001 20-Nov- v 04 000-247-463-000 30-Aug- 04 v 21-0ct- 000-070-981-000 04 v 25-0ct- 04 000-070-981-000 29-Sep- v 04 890-113-494-331 07-0ct- 04 v 19-0ct- 890-113-494-331 04 v 890-113-494-331 v / (

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page49 of70 02-Nov- 2795 Gillesania Printin_g Press 890-113-494-331 8,500.00 772.73 L-4Q-318 04 2847 240.00 21.82 L-4Q- 2889 Gillesania Printing Press v 318a 25-Nov- 2861 12,600.00 04 1868 Gillesania Printing Press 890-113-494-331 2,595.90 1,145.45 L-4Q-320 5114 529,054.35 235.99 L-4Q- 17-Dec- 25117 Gillesania Printing Press v 9,600.00 320a 04 8987 Global Commercial Trading 3,000.00 14428 Corp. 890-113-494-331 173,745.00 48,095.85 L-4Q-322 01-Dec- 30497 14,428.00 04 56610 Hawk Trading v 12,000.00 872.73 L-4Q-373 57022 7,310.00 20-Sep- 57359 Hi-Tech Motor Parts 890-113-494-331 45,000.00 272.73 L-4Q-377 04 1477 Hi-Tek Electro-Mechanical 5,400.00 1527 Sales & Services Inc. v 13,500.00 15,795.00 L-4Q-379 01-Dec- 402324 192,000.00 04 680 IKEA Cakes & Snacks 000-119-887-000 13,599.30 1,311.64 L-4Q-380 663 101,825.75 02-0ct- 689 Isuzu Mandaue v 29,459.50 1,090.91 L-4Q-419 04 737 70,910.00 618 Lenton Marketing, Inc. 102-980-039-000 4,790.00 664.55 L-4Q-425 16-Jul- 2491 59,400.00 04 15831 Lenton Marketing, Inc. v 31,680.00 4,090.91 L-4Q-427 15560 536,000.00 01-Dec- 15915 Lenton Marketing, Inc. 110-072-260-000 536,000.00 490.91 L-4Q-429 04 16273 Libsales Industrial Parts & Gen. 35,164.80 12846 Merchandising v 2,618.00 1,227.27 L-4Q-431 19-0ct- 12844 Libsales Industrial Parts & Gen. 133,340.00 04 27451 Merchandising 004-352-366 v 229,360.00 17,454.55 L-4Q-433 27670 25,395.00 08-0ct- 46437 Mercury Drug Corporation 128-674-079 v 17,735.00 1,236.30 L-4Q-438 04 16065 Metrowide Commodities 20,600.00 9,256.89 L-4Q- 16047 Corporation 005-104-972-000 31,136.00 2,678.14 438a 14-Nov- 16064 Metrowide Commodities 4,920.00 6,446.36 L-4Q- 04 19285 CO!J'oration v 7,400.00 438b 18983 Metrowide Commodities 435.45 L-4Q- 26-Nov- 16794 Corporation 200-137-479-000 600.00 438c 04 Metrowide Commodities 520.00 L-4Q- Corporation v 38,300.00 438d 07-0ct- Moto Industrial Traders 04 Corporation 200-137-479-000 59,400.00 L-4Q-440 06-Dec- MZJT Marketing v 2,880.00 L-4Q-444 04 Nalco Philij>pines, Inc. 200-137-479-000 48,727.27 L-4Q-446 03-Nov- 04 Nalco Philippines, Inc. v 48,727.27 L-4Q-447 18-Sep- NCH Philippines, Inc. 180-812-231-000 3,196.80 L-4Q-450 04 NCH Philippines, Inc. v 238.00 L-4Q-452 25-Aug- New Yutek Hardware & Ind'l 04 Supply Corp. 180-812-231-000 12,121.82 L-4Q-457 New Yutek Hardware & Ind'l 01-0ct- Supply Corp. v 20,850.91 L-4Q-458 04 Ng Khai Development Corporation 000-388-474-004 2,308.64 L-4Q-460 27-Dec- Ng Khai Development 04 Corporation 004-828-548-000 1,612.27 L-4Q-462 01-Dec- Ormoc Alemars Marketing v 1,872.73 L-4Q-480 04 Ormoc Liberty Marketing, Inc. 004-828-548-000 2,830.55 L-4Q-489 14-Dec- 04 Ormoc Liberty Marketing, Inc. v 447.27 L-4Q-491 31-0ct- Ormoc Liberty Marketing, Inc. 004-828-548-000 672.73 L-4Q-492 04 Ormoc Super Shell Service Station v 54.55 L-4Q-503 30-Sep- Ormoc Super Shell Service 04 Station 004-828-548-000 47.27 L-4Q-503 05-Aug- P.T. Cerna Corporation v 3,481.82 l-_-4Q-528~ 04 000-479-590-002 28-0ct- 04 v 13-Sep- 123-826-366-000 04 v 10-Sep- 04 000-133-262-000 15-0ct- v 04 000-133-262-000 28-0ct- 04 v 25-Nov- 000-098-135-000 04 v 02-Dec- 04 000-098-135-000 30-Nov- v 04 222-341-922-000 30-Nov- 04 v 28-0ct- 222-341-922-000 04 v 17-Aug- 04 002-242-266-000 15-0ct- v 04 002-242-266-000 v 660-101-719-592 v 004-305-246 v 004-305-246 v 004-305-246 v 005-759-639 v 005-759-639 v 000-136-129-000 v

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73) Page 50 of70 I 09-Nov- 17456 P.T. Cerna Corporation 000-136-129-000 12,120.00 1,101.82 L-4Q-530 I I 04 17464 6,820.00 620.00 I 09-Nov- 2892 P.T. Cerna Corporation v i . 04 262760 Pacific Orient Winds 18,933.00 1,721.18 263792 Corporation 000-136-129-000 9,000.00 818.18 L-4Q-531 i 01-Sep- 262841 Philippine Spring Water 9,000.00 818.18 L-4Q- 04 Resources, Inc. v 9,000.00 531b I 56 Philippine Spring Water 25,000.00 02-0ct- 52 Resources, Inc. 000-165-000-000 24,500.00 I 04 60 Philippine Spring Water 16,000.00 62 Resources, Inc. v 80,000.00 L-4Q-533 I 12-Nov- 10705 39,730.00 04 10971 R.M. Armea Enterprises 000-063-916-000 I 11116 138,014.99 23-0ct- 11139 R.M. Armea Enterprises v 21,685.00 L-4Q-535 04 11232 11120 R.M. Armea Enterprises 000-063-916-000 132,000.00 818.18 L-4Q-537 21-Jul- 80887 36,100.00 04 81054 R.M. Armea Enterprises v 12,084.00 2,272.73 L-4Q-552 81055 Richworld Electrical & Sales 415.00 25-0ct- 80911 Co., Ltd. 000-063-916-000 3,110.00 2,227.27 L-4Q-554 04 80990 Richworld Electrical & Sales 9,750.00 81063 Co., Ltd. v 270.00 1,454.55 L-4Q-556 14-Dec- 81060 Richworld Electrical & Sales 212.60 04 ORM002 Co., Ltd. 183-804-955 v 5,957.90 7,272.73 L-4Q-558 451 Richworld Electrical & Sales 6,390.00 16-Dec- 728 Co., Ltd. 183-804-955 v 16,620.00 3,611.82 L-4Q-566 04 123545 Richworld Electrical & Sales 7,900.00 28448 Co., Ltd. 183-804-955 v 30,980.00 12,546.82 L-4Q-568 19-0ct- 28471 Richworld Electrical & Sales 2,280.00 04 149 Co., Ltd. 183-804-955 v 1,642.00 1,971.36 L-4Q-569 150 83,602.20 17-Nov- 107601 Serv-Well Drug 001-228-285-000 288,405.16 12,000.00 L-4Q-571 04 107602 9,180.00 3,281.82 L-4Q- 107603 Serv-We!l Drug v 3,000.00 1,098.55 571a 30-Nov- 107604 6,440.00 L-4Q- 04 107605 Serv-Well Drug 001-228-285-000 15,545.00 571b 107606 3,505.00 08-Dec- 107607 Serv-Well Drug v 3,556.00 37.73 L-4Q-605 04 8,410.00 Serv-Well Drug 001-228-285-000 282.73 L-4Q-607 16-Dec- 04 Serv-Well Drug v 886.36 L-4Q-608 30-Nov- Serv-Well Drug 001-228-285-000 24.55 L-4Q-610 04 Southern Industrial Gases Phils., Inc. v 19.33 L-4Q-611 31-Aug- 04 Tadoban Gleen Marketing, Inc. 001-228-285-000 541.63 L-4Q-613 11-0ct- Tacloban Gleen Marketing, Inc. v 580.91 L-4Q-614 04 UN Hardware & Auto Supply_ 001-228-285-000 1,510.91 L-4Q-616 18-0ct- 04 UN Hardware & Auto Supply v 718.18 L-4Q-621 Unified Chemical Industries, 08-Sep- Inc. 101-719-391 v 2,816.36 L-4Q-623 04 Unified Chemical Industries, Inc. 101-719-391 v 207.27 L-4Q-638 22-Sep- 04 Uni-Real Tradin_g Co_rp_oration 101-719-391 v 149.27 L-4Q-639 04-Nov- Uni-Real Tradin_g Corp_oration 101-719-391 v 7,600.20 L-4Q-641 04 Uni-Real Trading Corporation 101-719-391 v 26,218.65 L-4Q-642 03-Nov- 04 Uni-Real Trading Corporation 101-719-391 v 834.55 L-4Q-644 15-Dec- Uni-Real Trading Corporation 101-719-391 v 272.73 L-4Q-646 04 Uni-Real Trading Corporation 002-396-529-000 585.45 L-4Q-647 15-Sep- 04 Uni-Real Trading Corporation v 1,413.18 L-4Q-648 01-0ct- 650-000-272-335 318.64 L-4Q-650 04 v 323.27 L-4Q-651 04-0ct- 04 000-272-355-000 764.55 L-4Q-653 ~ - 06-0ct- v 04 101-720-127 v 26-Jul- 04 101-720-127 v 22-Jul- 000-299-812-001 04 v 12-Aug- 04 000-299-812-001 14-Sep- v 04 004-305-254 v 02-Aug- 04 004-305-254 v 31-Jul- 004-305-254 v 04 004-305-254 v 09-Sep- 04 004-305-254 v 01-0ct- 004-305-254 v 04 004-305-254 v 09-Sep- 04

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 51 of70 01-0ct- 107608 Uni-Real Trading Corporation 004-305-254 v 3,510.00 I 04 2,100.00 39,035.30 319.09 L-4Q-654 1 22-0ct- 59,460.00 04 105061 Uni-Real Trading Corporation 004-305-254 v 38,256.00 190.91 L-4Q-659 I 25,560.00 3,548.66 28-0ct- 107609 Uni-Real Trading Corporation 004-305-254 v 30,924.00 I 04 15,969.00 41,442.50 L-4Q-661 25-0ct- 6,950.00 04 107610 Uni-Real Tradinz Corporation 004-305-254 v 13,850.00 5,405.45 L-4Q-666 25,616.00 02-Nov- 107611 Uni-Real Trading Corporation 004-305-254 v 69,500.00 3,477.82 L-4Q-669 04 278,325.00 107612 Uni-Real Trading Corporation 004-305-254 v 15,840.00 2,323.64 L-4Q-679 17-Nov- 1,570.00 04 107613 Uni-Real Trading Corporation 004-305-254 v 1,675.00 2,811.27 L-4Q-681 38,000.00 13-Dec- 107614 Uni-Real Trading_C()_rporation 004-305-254 v 12,147.00 1,451.73 L-4Q-682 04 39,000.00 107615 Uni-Real Trading_C()_rporation 004-305-254 v 3,767.50 L-4Q-683 13-Dec- 320.00 04 107616 Uni-Real Trading Corporation 004-305-254 v 320.00 631.82 L-4Q-684 30,964.00 01-Jul- 107617 Uni-Real Trading Corporation 004-305-254 v 4,890.00 1,259.09 L-4Q-685 04 15,083.00 107618 Uni-Real Trading Corporation 004-305-254 v 825.00 2,328.73 L-4Q-686 02-Dec- 2,325.00 04 107619 Uni-Real Trading Corporation 004-305-254 v 7,784.00 6,318.18 L-4Q-688 1,848.00 01-Dec- 107620 Uni-Real Trading Corporation 004-305-254 v 3,021.00 25,302.27 L-4Q-691 04 26778 Up-Town Industrial Sales, Inc. 150.00 000-062-769-000 5,768.00 1,440.00 L-4Q-693 08-Dec- 360.00 04 v 740.00 2,980.00 07-Dec- 48000 US Abucay Trading & Supply 113-484-362 v 706,340.80 142.73 L-4Q-694 04 21,912.00 47999 US Abucay Trading & Supply 113-484-362 v 152.27 L-4Q-695 22-Dec- 04 9 Vizads Boutique and Gift Shop 137-825-086 v 3,454.55 L-4Q-698 1028 24-Nov- 97700 WellStuff Traders 189-548-183-000 1,104.27 L-4Q-700 04 97891 Williams Commercial Company 97890 Incorporated v 3,545.45 L-4Q-702 22-Nov- 98171 Williams Commercial Company 29.09 L-4Q- 04 98172 Incorporated 003-741-488-000 29.09 702a 98181 Williams Commercial Company L-4Q- 22-Nov- 98188 Incorporated v 702b 04 98182 Williams Commercial Company 98184 Incorporated 003-741-488-000 2,814.91 L-4Q-704 13-Dec- 98308 Williams Commercial Company 04 98841 Incorporated v 444.55 L-4Q-705 98474 Williams Commercial Company 15-0ct- 99012 Incol]_)_orated 003-741-488-000 1,371.18 L-4Q-707 04 Williams Commercial Company Incorporated v 75.00 L-4Q-708 18-Sep- Williams Commercial Company 04 Incorporated 003-741-488-000 211.36 L-4Q-709 Williams Commercial Company 27-Sep- Incorporated v 707.64 L-4Q-710 04 Williams Commercial Company Incorporated 003-741-488-000 168.00 L-4Q-712 27-Sep- Williams Commercial Company 04 Incorporated v 274.64 L-4Q-714 Williams Commercial Company 13.64 L-4Q- 21-Jun- Incorporated 003-741-488-000 714a 04 Williams Commercial Company Incorporated v 524.36 L-4Q-716 19-Jun- 04 003-741-488-000 12-0ct- v 04 003-741-488-000 12-0ct- 04 v 12-0ct- 003-741-488-000 04 v 12-0ct- 04 003-741-488-000 19-0ct- v 04 003-741-488-000 18-Nov- 04 v 27-0ct- 003-741-488-000 04 v 26-Nov- 04 003-741-488-000 06-0ct- v 04 148 Yon Ya.[>_ Electrical Enterprises 180-495-068 v 32.73 L-4Q-720 06-Dec- 04 595 Yon Yap Electrical Enterprises 180-495-068 v 67.27 L-4Q-722 16-0ct- 557 Yon Yap Electrical Enterprises 180-495-068 v 270.91 L-4Q-723 04 552 Bently Nevada 1636 9eo_s_tar _Phil_ipp_ines,_Im:. 005-062-081-000 64,212.80 L-4Q-728 05-Aug- 04 - ---- v 1,992.00 L-4Q-733 ~ 03-Nov- 000-336-596-000 04 v - ----- --------

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 52 of70 22-0ct- Master Automated Systems, 001-482-761-000 Inc. 04 1925 Master Automated Systems, v 1,088,567.10 98,960.65 L-4Q-735 Inc. 23,947.59 2,177.05 L-4Q- 30-Jun- 001-482-761-000 735a Zenith Wire & Con_<!uit, Inc~ 363,040.32 04 1842 v 10,218,805.07 01-0ct- 001-755-540-000 _____()!___ L_~622_ v 33,003.67 L-4Q-746 Total Domestic Purchases of Goods for the 4th Quarter of 2004 982,982.28 iv OR No. Name of Seller TIN OR Amount VAT Exhibit KK OR 7259 Able Services, Inc. 004-266-868-000 Date 62,799.83 5,709.08 L-2Q-1 ! 06- 7263 Able Services, Inc. v May- 7266 Able Services, Inc. 28,498.32 2,590.76 L-2Q-4 7267 Able Services, Inc. 004-266-868-000 57,104.79 5,191.34 L-2Q-6 04 594404 Aboitiz One, Inc. 28,797.53 2,617.96 L-2Q-9 27- ORM- Aboitiz One, Inc. v L-2Q-11 I May- 0005656 Aboitiz One, Inc. 535.60 48.69 L-2Q-12 04 ORM- Aboitiz One, Inc. 004-266-868-000 1,158.40 105.31 0005662 1,117.95 101.63 i 117-Jun- 594402 Asprac Agricultural Corp. v 04 Canon Marketing (Philippines), 712.35 64.76 L-2Q-13 23473 Inc. 004-266-868-000 L-2Q13a � 01-Jul- 555660 Canon Marketing (Philippines), 04 566583 Inc. v 7,353.82 668.53 L-2Q-30 26- 567039 Canon Marketing (Philippines), 1,610.18 146.38 L-2Q-40 567040 Inc. 000-855-492-000 3,220.36 292.76 L-2Q-44 ~-04 Canon Marketing (Philippines), 3,220.36 292.76 L-2Q-50 4721 Inc. v 9,716.82 883.35 L-2Q-53 10-Jun- 04 198 Cebu Termite Control System 000-855-492-012 15,650.00 1,422.73 L-2Q-64 STaDI Center for Skills 22-Jun- 312 Transformation and Discovery, v 14,509.09 1,319.01 L-2Q-67 04 272 Inc. 16- 316 000-855-492-012 43,978.58 3,998.05 L-2Q-69 18880 Cerilles Enterprises 4,886.51 444.23 L-2Q-71 Apr-04 18861 Cerilles Enterprises v 53,987.21 L-2Q-73 03- 18862 Cerilles Entel"�l"ises 3,064.26 4,907.93 L-2Q-75 May- Chito's Chow Bar & Restaurant 000-855-492-000 1,824.22 278.57 L2Q-80 04 17216 Chito's Chow Bar & Restaurant 165.84 L-2Q-82 29- Chito's Chow Bar & Restaurant v 414.33 37.67 17204 Apr-04 Chito's Chow Bar & Restaurant 890-000-222-726 5,875.00 534.09 L-2Q-84 24-Jun- 17227 17248 Chito's Chow Bar & Restaurant v 2,385.33 216.85 L-2Q-87 04 17246 26-Jul- Chito's Chow Bar & Restaurant 000-159-448-000 64,431.82 5,857.44 L-2Q-89 Chito's Chow Bar & Restaurant 4,487.89 407.99 L-2Q-95 04 Chito's Chow Bar & Restaurant v 9,429.94 857.27 26-Jul- ~ L-2Q-98 000-159-448-000 04 02- v May- 04 000-159-448-000 19- v A_j)r-04 000-159-448-000 06- May- v 04 106-129-871-000 21-Jun- v 04 05-Jul- 223-256-310-000 04 v 26- Apr-04 138-931-272-000 12- Apr-04 v 12- Apr-04 138-931-272-000 20- May- v 04 13- 138-931-272-000 May- 04 v 27- May- 133-496-367-000 04 21-Jun- v 04 21-Jun- 133-496-367-000 04 v 133-496-367-000 v 133-496-367-000 v 133-496-367-000 v 133-496-367-000 v 133-496-367-000 v 133-496-367-000 v

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 53 of70 01-Jul- 17661 Chito's Chow Bar & Restaurant 133-496-367-000 19,761.05 1,796.46 L-2Q-106 04 17660 3,643.53 331.23 L-2Q-110 Chito's Chow Bar & Restaurant v 01-Jul- 18890 61,865.35 5,624.12 L-2Q-114 04 154 Chito's Chow Bar & Restaurant 133-496-367-000 87,656.73 7,968.79 L-2Q-186 03- DCV Industrial Controls 155 Enterprises v 42,885.82 3,898.71 L-2Q-188 May- 04 156 DCV Industrial Controls 133-496-367-000 145,246.25 13,204.20 L-2Q-190 06- Enterprises 157 v 184,807.64 16,800.69 L-2Q-193 Apr-04 159 DCV Industrial Controls 12,473.02 1,133.91 L-2Q-196 03- 440610 Enterprises 103-424-717-000 7,006.46 636.95 L-2Q-200 May- 440596 1,656.67 150.61 L-2Q-202 04 440618 DCV Industrial Controls v 1,644.93 149.54 L-2Q-203 06- Enterprises May- 440664 DCV Industrial Controls 103-424-717-000 1,297.00 117.91 L-2Q-204 04 440681 Enterprises 1,959.70 178.15 L-2Q-206 11- DHL Worldwide Express (Phils) v 38,945.46 3,540.50 L-2Q-225 May- 2882 Corporation 2,834.51 257.68 L-2Q-257 04 606835 DHL Worldwide Express (Phils) 103-424-717-000 4,614.55 419.50 L-2Q-258 1096 Corporation 1,005.62 91.42 L-2Q-260 09-Jun- 1067 DHL Worldwide Express (Phils) v 04 1068 Corporation 303.38 27.58 L-2Q-262 19- 103-424-717-000 133.53 12.14 L-2Q-264 1069 DHL Worldwide Express (Phils) 14,376.70 1,306.97 L-2Q-266 Apr-04 8049 Corporation v 14,050.47 1,277.32 L-2Q-267 01- 8063 DHL Worldwide Express (Phils) 2,641.10 240.10 L-2Q-268 8059 Corporation 103-424-717-000 780.55 70.96 L-2Q-269 Apr-04 8052 961.20 87.38 L-2Q-270 23- 8053 EGS Entel]J_rises v 2,073.60 188.51 L-2Q-271 8058 1,296.00 117.82 L-2Q-272 Apr-04 8057 Fastpak Global Express Corp. 212-186-731-000 581.24 52.84 L-2Q-273 20- 8056 1,531.64 139.24 L-2Q-274 May- 8055 Fastpak Global Express Corp. v 6,666.55 606.05 L-2Q-275 04 8066 25,390.47 2,308.22 L-2Q-276 8070 Fastpak Global Express Corp. 212-186-731-000 11,795.56 1,072.32 L-2Q-277 01-Jun- 8081 04 Fastpak Global Express Corp. v 11,790.66 1,071.88 L-2Q-278 8089 16-Sep- Fastpak Global Exgress Corp. 212-186-731-000 19,981.32 1,816.48 ~ L-2Q-279 04 8092 12- Fevzi's Catering v Apr-04 Fevzi's Catering 212-186-731-000 19-Jul- Fevzi's Catering v 04 07-Jun- Fevzi's Catering 212-186-731-000 04 Fevzi's Catering v 17-Jun- Fevzi's Catering 113-504-989 v 04 17-Jun- Fevzi's Catering 001-947-880-000 04 Fevzi's Catering v 06- Apr-04 Fevzi's Catering 001-947-880-026 15- Apr-04 Fevzi's Catering v 12- Apr-04 Fevzi's Catering 001-947-880-026 06- Apr-04 Fevzi's Catering v 06- A_])l"-04 Fevzi's Catering 001-947-880-026 06- Apr-04 Fevzi's Catering ____ v 06- Apr-04 001-947-880-026 06- Apr-04 v 06- A_pr-04 183-875-303-000 19- Apr-04 v 22- Apr-04 183-875-303-000 29- Apr-04 v 03- May- 183-875-303-000 04 06- v May- 04 183-875-303-000 v 183-875-303-000 v 183-875-303-000 v 183-875-303-000 v 183-875-303-000 v 183-875-303-000 v 183-875-303-000 v 183-875-303-000 v 183-875-303-000 v 183-875-303-000 v 183-875-303-000 v

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73) Page 54 of70 1 17- 8097 Fevzi's Catering 183-875-303-000 7,127.02 647.91 I L-2Q-280 May- 10,330.78 939.16 8101 Fevzi's Catering v 16,761.60 I I 04 ! 20- 183-875-303-000 L-2Q-281 j l M;:- v I I 24- 8102 Fevzi's Catering 183-875-303-000 1,523.78 L-2Q-282 I I May- 8105 Fevzi's Caterin_g v 9,986.07 907.82 L-2Q-283 I 04 8109 Fevzi's Catering 7,902.65 27- 8112 Fevzi's Catering 183-875-303-000 5,262.55 718.42 L-2Q-284 8114 Fevzi's Catering 8,424.98 May- 8117 Fevzi's Catering v 11,102.40 478.41 L-2Q-285 8119 Fevzi's Catering 6,061.75 765.91 I 8126 Fevzi's Catering 183-875-303-000 12,285.49 1,009.31 L-2Q-286 j 8130 Fevzi's Catering 53,401.11 04 8373 Gillesania Printing Press v 7,592.60 I 03-Jun- 8376 Gillesania Printing Press 9051 Gillesania Printing Press 183-875-303-000 235.64 L-2Q-287 04 18,133.64 07-Jun- v 551.07 L-2Q-288 04 183-875-303-000 1,116.86 L-2Q-289 10-Jun- v 4,854.65 L-2Q-290 04 14-Jun- 183-875-303-000 690.24 L-2Q-303 04 v 21.42 L-2Q-307 16-Jun- 183-875-303-000 1,648.51 L-2Q-309 04 24-Jun- 12629123 Globe Telecom, Inc. v 10,980.42 998.22 L-2Q-319 04 12629122 Globe Telecom, Inc. 183-875-303-000 11,510.52 1,046.41 L-2Q-320 01-Jul- 10,853.65 986.70 L-2Q-321 12629680 Globe Telecom, Inc. v 11,926.16 04 98,770.91 1,084.20 L-2Q-322 29- 12629679 Globe Telecom, Inc. 183-875-303-000 8,979.17 L-2Q-324 Apr-04 8,443.64 29- 334 GTV Construction v 767.60 L-2Q-328 Apr-04 19-Jul- 3927 Hi-Cool Sales & Services 890-113-494-331 04 07- 3962 Hi-Cool Sales & Services v 79,095.27 7,190.48 L-2Q-330 May- 12,371.50 04 3887 Hi-Cool Sales & Services 890-113-494-331 1,124.68 L-2Q-332 07- 8,345.46 May- 146155 Hotel Don Felipe v 5,282.28 758.68 L-2Q-334 04 150,758.67 10-Jun- 146154 Hotel Don Felipe 890-113-494-331 142,971.61 480.21 L-2Q-336 04 13,705.33 L-2Q-342 10-Jun- 23757 Innove Communications v 17,822.47 12,997.42 04 1,536.84 to343 28-Jun- 15486 Innove Communications 000-768-480-000 L-2Q-344 04 336,606.54 19- v to 345 Apr-04 13- 000-768-480-000 L-2Q-346 May- 04 17533 Innove Communications v 1,620.22 to347 01-Jun- 43172 04 Inter-Ocean Container Lines, Inc. 000-768-480-000 139.71 L-2Q-348 01-Jul- 376 J.E. Arradaza Construction & 04 Supply v 30,600.59 L-2Q-362 01-Jul- 385 04 388 J.E. Arradaza Construction & 000-768-480-000 122,125.72 11,102.34 L-2Q-367 26-Jul- 393 Supply 22,090.91 2,008.26 L-2Q-373 04 J.E. Arradaza Construction & v 2,454.55 223.14 L-2Q-375 19- Supply Apr-04 J.E. Arradaza Construction & 890-115-151-127 11- Supply May- v 04 29- 145-787-332 v A_l)l'-04 15- 145-787-332 v Apr-04 05- 145-787-332 v May- 04 000-905-170 v 07-Jun- 04 000-905-170 v 01-Jul- 04 000-360-916-026 v 000-360-916-026 v 000-360-916-026 v 000-161-762-000 v 126-623-184 v 126-623-184 v 126-623-184 v 126-623-184 v

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 55 of70 28- 387 J.E. Arradaza Construction & 126-623-184 v 2,500.00 227.27 L-2Q-376a May- Supply 1253 04 J Gatchalian Auto Body Shop & 168-332-960 v 13,058.18 1,187.11 L-2Q-377 31- 9250 Equipment Rental May- 839 04 171 L. Baltonado Construction & 000-226-508 v 34,440.00 3,130.91 L-2Q-380 I 13- 175 Development Corporation 4,516.00 410.55 L-2Q-401 I May- 20941 Made for U Customizing 228-290-652-000 14,962.91 L-2Q-450 I 04 Corporation 32,580.66 1,360.26 L-2Q-452 27- 1673 v 4,153.09 2,961.88 L-2Q-462 Apr-04 1566 Orca Enterprises 12- 7520 138-995-557-000 377.55 Apr-04 7521 Orca Enterprises 01-Jul- 7528 v 04 Ormoc Glass Trading, Inc. 08-Jul- 7540 138-995-557-000 04 20- 7549 v May- 04 7804 113-492-339 v 03-Jun- 04 7805 Ormoc Global Manpower 101-719-907 v 32,297.80 2,936.16 L-2Q-465 12- 8002 Services 32,284.01 2,934.91 Ormoc Global Manpower 101-719-907 v 43,091.81 3,917.44 L-2Q-467 ~-04 235782 Services 924 000-226-557-000 999.00 90.82 I 12- Ormoc Villa Hotel 4,899.76 445.43 Apr-04 929 v L-2Q-473 I Ormoc Villa Hotel 26- 931 000-226-557-000 L-2Q-479 Apr-04 Ormoc Villa Hotel 934 v L-2Q-481 13- 940 May- 199 000-226-557-000 210 04 209 v 24- 19055 May- Ormoc Villa Hotel 000-226-557-000 3,649.42 331.77 L-2Q-483 04 19130 27- v May- 19604 04 Ormoc Villa Hotel 000-226-557-000 11,698.56 1,063.51 L-2Q-486 27- 19615 May- v 04 01-Jul- Ormoc Villa Hotel 000-226-557-000 43,380.12 3,943.65 L-2Q-490 04 17- v May- 04 Ormoc Villa Hotel 000-226-557-000 1,024.10 93.10 L-2Q-492 22- Ormoc Villa Hotel 20,061.49 1,823.77 L-2Q-494 Apr-04 v 13- May- 000-226-557-000 04 24- v May- 04 PLDT 000-488-793-000 5, 922,864.00 538,442.18 L-2Q-504a 31- Probe Detective Security Agency 218,539.65 19,867.24 L-2Q-505 May- & Allied Services, Inc. v 04 17-Jun- 222-412-244-000 04 03-Jun- v 04 05-Jul- Probe Detective Security Agency 222-412-244-000 04 05-Jul- & Allied Services, Inc. v 204,709.97 18,610.00 L-2Q-507 04 17- Probe Detective Security Agency 222-412-244-000 Apr-04 06- & Allied Services, Inc. v 204,620.56 18,601.87 L-2Q-508 May- 04 Probe Detective Security Agency 222-412-244-000 204,174.93 18,561.36 L-2Q-511 20- & Allied Services, Inc. 217,989.80 19,817.25 L-2Q-514 May- Probe Detective Security Agency v 04 & Allied Services, Inc. 31,652.73 2,877.52 L-2Q-516 27- 222-412-244-000 9,698.18 881.65 L-2Q-519 May- Rental Equi]:>_ment 12,027.27 04 v 1,250.00 1,093.39 L-2Q-521 Rental Equipment 113.64 L-2Q-531 115-336-098 v Rental Equipment 115-336-098 v Sabin Resort & Dev. Corp. 115-336-098 v 005-466-549 v Sabin Resort & Dev. Corp. 005-466-549 v 3,687.82 335.26 L-2Q-532 Sabin Resort & Dev. Corp. 005-466-549 v 90,595.31 8,235.94 L-2Q-535 Sabin Resort & Dev. Corp. 005-466-549 v 118.470.11 10,770.01 L-2Q-537 ~/

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) 02-Jun- 19961 Sabin Resort & Dev. Corp. 005-466-549 v 1,745.00 158.64 L-2Q-539 04 20307 Sabin Resort & Dev. Corp. 7,309.64 664.51 L-2Q-540 4472 Sal's Bar & Restaurant 005-466-549 v 5,883.79 534.89 L-2Q-542 24-Jun- 4473 Sal's Bar & Restaurant 1,575.82 143.26 L-2Q-546 04 4610 Sal's Bar & Restaurant 113-496-367-000 L-2Q-549 12- 4655 Sal's Bar & Restaurant 515.00 46.82 L-2Q-550 v 1,202.50 109.32 Apr-04 4485 Sal's Bar & Restaurant 12- 113-496-367-000 1,472.73 133.88 L-2Q-551 1382294 Standard Insurance Co., Inc. A_IJr-04 v 602.70 54.79 L-2Q-581 02- 1382295 Standard Insurance Co., Inc. 113-496-367-000 602.70 54.79 L-2Q-581 Apr-04 1382296 Standard Insurance Co., Inc. 19- v 602.70 54.79 L-2Q-582 1382297 Standard Insurance Co., Inc. Apr-04 1426472 Standard Insurance Co., Inc. 113-496-367-000 602.70 54.79 L-2Q-582 ' 13- 1426471 Standard Insurance Co., Inc. 602.70 54.79 L-2Q-584 May- 1426470 Standard Insurance Co., Inc. v 602.70 54.79 L-2Q-584 04 1426469 Standard Insurance Co., Inc. 602.70 54.79 L-2Q-585 17- 1426467 Standard Insurance Co., Inc. 113-496-367-000 602.70 54.79 L-2Q-585 May- 1426468 Standard Insurance Co., Inc. 602.70 54.79 L-2Q-586 04 1426466 Standard Insurance Co., Inc. v 1,180.80 107.35 L-2Q-586 1426465 Standard Insurance Co., Inc. 602.70 54.79 L-2Q-587 ' 17- To_I>S Textile & Tailoring 000-821-466-000 602.70 54.79 L-2Q-587 May- 6998 Tubod Engineering Works & 8,100.00 736.36 L-2Q-592 04 811 Industrial Sales v 9,425.46 856.86 L-2Q-601 815 Tubod Engineering Works & 68,727.27 6,247.93 L-2Q-603 I M1a7y- - 820 Industrial Sales 000-821-466-000 20,618.18 1,874.38 L-2Q-605 04 826 Tubod Engineering Works & 73,636.36 6,694.21 L-2Q-607 17- 77 Industrial Sales v 13,254.55 1,204.96 L-2Q-684 Tubod Engineering Works & May- 8096 Industrial Sales 000-821-466-000 17,713.95 1,610.36 L-2Q-686 04 Zalar Enterprises 97143 v 6,235.53 566.87 L-2Q-687 16-Jul- 24740 Fevzi's Catering 41,772.87 3,797.53 L-2Q-688 04 Asia International Travel 000-821-466-000 4,748,149.50 431,649.95 L-2Q-689 71 Corporation 16-Jul- Ayala Aon Risk Services, Inc. v 3,635,065.70 330,460.52 L-2Q-690 04 75 Calenergy International Services, 3,482,362.60 316,578.42 L-2Q-691 81 Inc.-ROHQ 000-821-466-000 16-Jul- Calenergy International Services, 5,891.89 __ 535.63_ _ L-2Q-69~ ~ 04 156992 Inc. -ROHQ v Calenergy International Services, 16-Jul- Inc. -ROHQ 000-821-466-000 04 House of Travel, Inc. v 16-Jul- 04 000-821-466-000 16-Jul- v 04 000-821-466-000 16-Jul- 04 v 16-Jul- 000-821-466-000 04 v 22-Jul- 04 000-821-466-000 12- v Apr-04 29- 000-821-466-000 Apr-04 v 15-Jul- 000-821-466-000 04 26-Jul- v 04 660-101-719-500 24-Jun- v 04 11- 130-472-335 v May- 04 130-472-335 v 06- May- 130-472-335 v 04 09-Jul- 130-472-335 v 04 22- 160-755-426-000 Apr-04 17- v May- 04 183-875-303-000 16-Jun- 04 v 06- May- 000-154-162-000 04 v 000-112-313-000 v 216-696-877-000 v 216-696-877-000 v 216-696-877-000 v 000-415-853-000 v

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 57 o�70 20- 157071 House of Travel, Inc. 000-415-853-000 5,891.89 535.63 L-2Q-693 May- 157246 House of Travel, Inc. 11,783.78 1,071.25 L-2Q-694 v 04 3302 Joaquin Cunanan & Co. 618,750.00 56,250.00 L-2Q-695 24-Jun- 000-415-853-000 3374 Joaquin Cunanan & Co. 4,000.00 363.64 L-2Q-696 04 828 Link Edge, Inc. v 185,209.15 16,837.20 L-2Q-697 27- 833 Link Edge, Inc. 186,785.20 16,980.47 L-2Q-698 May- 000-467-472-000 04 10186 SGV&Co 100,120.00 9,101.82 L-2Q-705 27- 11817 SGV&Co v 30,000.00 2,727.27 L-2Q-706 May- 13269 The Leather Collection, Inc. 103,032.00 9,366.55 L-2Q-708 04 4931 Tradepoints, Inc. 000-467-472-000 11,777.25 1,070.66 L-2Q-710 03-Jun- 50453 Airlift Asia, Inc. 115,340.72 10,485.52 L-2Q-719 04 v 01-Jul- 50836 Airlift Asia, Inc. 41,961.05 3,814.64 L-2Q-724 04 216-380-617-000 27- 50837 Airlift Asia, Inc. 60,460.05 5,496.37 L-2Q-729 May- 51041 Airlift Asia, Inc. v 19,273.27 1,752.12 L-2Q-735 04 51351 Airlift Asia, Inc. 228,658.76 20,787.16 L-2Q-739 01-Jul- 14657 SFE Scanwell Consolidators 216-380-617-000 70,225.93 6,384.18 L-2Q-743 04 14658 (Phils.), Inc. 16,092.00 1,462.91 L-2Q-746 10-Jun- SFE Scanwell Consolidators v 04 865 (Phils.), Inc. 17,042.40 1,549.31 L-2Q-748 09-Jul- SFE - Scanwell Freight Express 000-502-547-000 04 (Phils.) Inc.- Cebu Branch 02- v Apr-04 06- 000-502-547-000 May- 04 v 13- May- 001-439-622-000 04 03-Jun- v 04 13-Jul- 000-147484-000 v 04 17-Jun- 000-412-382-001 04 17-Jun- v 04 13- 000-412-382-001 May- 04 v 000-412-382-001 v 000-412-382-001 v 000-412-382-001 v 000-414-608-000 v 000-414-608-000 v 000-414-569 v Total Domestic Purchases of Services for the 2nd Quarter of 2004 23,917,733.68 2,174,339.43 v OR No. Name of Seller TIN OR Amount VAT Exhibit A.S. Maputi Construction & OR 19 Eng'g Services 121-483-312-000 142,222.60 12,929.33 KK Date 32,805.97 2,982.36 27-Sep- 7271 Able Services, Inc. v 28,609.65 2,600.88 L-3Q-8 1,104.50 100.41 L-3Q-10 04 7273 Able Services, Inc. 004-266-868-000 421.20 38.29 L-3Q-12 15-Jul- ORMOOO 551.20 50.11 L-3Q-14 Aboitiz One, Inc. v 950.50 86.41 L-3Q-15 04 5671 653.50 59.41 L-3Q-16 12- ORMOOO Aboitiz One, Inc. 004-266-868-000 1,020.02 92.73 L-3Q-17 Aug-04 2,318.59 210.78 L-3Q-18 02-Jul- 5675 Aboitiz One, Inc. v 2,847.27 258.84 L-3Q-19 04 ORMOOO 14,727.27 1,338.84 L-3Q-20 23-Jul- Aboitiz One, Inc. 000-855-492-012 L-3Q-21 04 5676 L-3Q-22 23-Jul- ORMOOO Aboitiz One, Inc. v 04 / 06- 5683 Aboitiz One, Inc. 000-855-492-012 Aug-04 ORMOOO 04- Aboitiz One, Inc. v Aug-04 5682 Addy's Refrigation Service 12- ORMOOO Center 000-855-492-012 Aug-04 Addy's Refrigation Service 17-Sep- 5684 Center v 04 ORMOOO 02- 000-855-492-012 Aug-04 5695 05-Sep- v 04 101 000-855-492-012 58 v 000-855-492-012 v 000-855-492-012 v 660-110-665-085 v 660-110-665-085 v ------------------

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 58 of70 27-Sep- 10945 Ameresco Comm'l & Ind'l. Co., 000-346-058-000 1,013,530.91 92,139.17 L-3Q-30 04 Inc. 26- 10 v 15,400.00 1,400.00 L-3Q-63 584786 Berchem Mfg. & Mktg. 3,220.36 292.76 L-3Q-64 May- Enterprises 083-169-374-935 L-3Q-71 04 487 Canon Marketing (Philippines), 184,900.91 16,809.17 L-3Q-73 269 Inc. v 94,293.99 8,572.18 L-3Q-75 30-Sep- 270 Cebu Engineering & Industrial 28,715.31 2,610.48 L-3Q-77 04 271 Ventures 000-159-448-000 10,477.11 952.46 L-3Q-79 304 Cebu Power Components 76,297.49 6,936.14 L-3Q-82 23-Sep- 272 Services Inc. v 3,576.00 325.09 L-3Q-83 04 305 Cebu Power Components L-3Q-89 4812 Services Inc. 131-434-724-000 1,104,545.44 100,413.22 L-3Q-91 26-Jul- 4825 Cebu Power Components 7,150.00 650.00 L-3Q-94 04 4841 Services Inc. v 09- Cebu Power Components 15,650.00 1,422.73 Services Inc. 212-927-683-000 3,950.00 359.09 Aug-04 Cebu Power Components 09- Services Inc. v Cebu Power Components Aug-04 Services Inc. 212-927-683-000 30- Cebu Termite Control System (TERMICON) v Aug-04 Cebu Termite Control System 03- (TERMICON) 212-927-683-000 Cebu Termite Control System Aug-04 (TERMICON) v 16-Sep- STaDI Center for Skills Transformation and Discovery, 212-927-683-000 04 Inc. 22-Jul- v Cerilles Enterprises 04 212-927-683-000 19- Cerilles Enterprises Aug-04 v 16-Sep- Cerilles Enterprises 04 212-927-683-000 Cerilles Enterprises 15-0ct- 359 v 16,759.95 1,523.63 L-3Q-102 04 317 Chito's Chow Bar & Restaurant 259,480.85 05- 321 106-129-871-000 23,589.17 L-3Q-104 320 Chito's Chow Bar & Restaurant 5,998.58 Aug-04 328 v 28,826.30 545.33 L-3Q-108 09-Sep- 17681 Chito's Chow Bar & Restaurant 12,656.68 2,620.57 ' 17953 106-129-871-000 3,847.75 04 17954 Chito's Chow Bar & Restaurant 8,644.91 L-3Q-110 09-Sep- 17962 v 10,611.49 19003 Chito's Chow Bar & Restaurant 4,410.33 1,150.61 L-3Q-112 04 17981 106-129-871-000 29-Sep- 17980 Chito's Chow Bar & Restaurant 1,102.00 349.80 L-3Q-114 19165 v 5,660.18 04 17997 Chito's Chow Bar & Restaurant 17,627.56 785.90 L-3Q-117 15-Jul- 17985 223-256-310 v 19254 Chito's Chow Bar & Restaurant 715.00 964.68 L-3Q-131 04 19255 138-931-272 v 24,031.96 29-Jul- 19265 Chito's Chow Bar & Restaurant 2,411.35 400.94 L-3Q-140 19263 138-931-272 v 56,732.90 04 19264 Chito's Chow Bar & Restaurant 100.18 L-3Q-146 29-Jul- 167 138-931-272 v 891.49 172 Chito's Chow Bar & Restaurant 21,600.00 514.56 L-3Q-148 04 201 138-931-272 v 05- Chito's Chow Bar & Restaurant 864.94 1,602.51 L-3Q-152 Aug-04 133-496-367-000 1,382.40 01- Chito's Chow Bar & Restaurant 175,313.46 65.00 L-3Q-169 Aug-04 v 503,672.72 12- Chito's Chow Bar & Restaurant 97,150.91 2,184.72 L-3Q-174 Aug-04 133-496-367-000 12- Chito's Chow Bar & Restaurant 219.21 L-3Q-195 Aug-04 DCV Industrial Controls v 23- Enterprises 5,157.54 L-3Q-198 Aug-04 DCV Industrial Controls 133-496-367-000 26- Enterprises 81.04 L-3Q-241 Aug-04 DCV Industrial Controls v 12- Enterprises 1,963.64 L-3Q-244 Aug-04 133-496-367-000 02-Sep- 78.63 L-3Q-247 04 v 02-Sep- 125.67 L-3Q-249 04 133-496-367-000 16-Sep- 15,937.59 L-3Q-341 04 v 45,788.43 13-Sep- 8,831.90 v L-3Q-344 04 133-496-367-000 13-Sep- L-3Q-347 04 v 09- Aug-04 133-496-367-000 19- Aug-04 v 26- Aug-04 133-496-367-000 v 133-496-367-000 v 133-496-367-000 v 133-496-367-000 v 133-496-367-000 v 133-496-367-000 v 133-496-367-000 v 133-496-367-000 v 103-424-717-000 v 103-424-717-000 v 103-424-717-000 v -

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 59 o�70 30- 204 DCV Industrial Controls 103-424-717-000 92,006.19 8,364.20 L-3Q-349 Aug-04 174 Enterprises 09-Sep- 176 DCV Industrial Controls v 50,779.64 4,616.33 L-3Q-353 175 Enterprises 04 178 DCV Industrial Controls 103-424-717-000 47,637.82 4,330.71 L-3Q-355 13-Sep- 180 Enterprises 181 DCV Industrial Controls v 391,969.31 35,633.57 L-3Q-357 04 7159 Enterprises 16-Sep- 47511 DCV Industrial Controls 103-424-717-000 87,656.73 7,968.79 L-3Q-369 7043 Entt!l])_rises 04 2883 DCV Industrial Controls v 2,012,469.05 182,951.73 L-3Q-371 20-Sep- 238 Enterprises I 04 240 DCV Industrial Controls 103-424-717-000 629,331.71 57,211.97 L-3Q-388 i 21-Sep- 1417 Enterprises I 04 1418 v 9,289.00 844.45 L-3Q-405 04-0ct- 1449 DHL Philippines Corporation 1450 DHL Worldwide Express (Phils) 103-424-717-000 1,355.03 123.18 L-3Q-406 04 1682 Corporation 23-Sep- 8131 v 2,044.00 185.82 L-3Q-408 8137 DHL Philippines Corporation 04 8140 103-424-717-000 19,090.91 1,735.54 L-3Q-411 31-Jul- 8145 EGS Enterprises 8147 v 141,381.82 12,852.89 L-3Q-457 04 8150 Eutopia Builders Corporation 01-Sep- 8159 103-424-717-000 282,763.64 25,705.79 L-3Q-459 8162 Eutopia Builders Corporation 04 8165 v 3,795.61 345.06 L-3Q-469 16-Sep- 8154 Fastpak Global Express Corp. 8153 000-160-088-000 3,436.36 312.40 L-3Q-471 04 8172 Fastpak Global Express Corp. 09-Sep- 8170 v 3,610.73 328.25 L-3Q-473 8168 Fastpak Global Express Corp. 04 8176 212-186-731-000 4,338.26 394.39 L-3Q-475 30-Sep- 8183 Fastpak Global Express Corp. 8186 v 1,050.55 95.50 L-3Q-477 04 8189 Fastpak Global Express Corp. 12- 9053 000-160-088-000 12,756.76 1,159.71 L-3Q-479 Aug-04 Fevzi's Catering 12- v 53,404.02 4,854.91 L-3Q-480 Aug-04 Fevzi's Catering 09-Sep- 113-504-989 v 24,244.04 2,204.00 L-3Q-481 04 Fevzi's Catering 09-Sep- 082-005-268-964 8,345.45 758.68 L-3Q-482 04 Fevzi's Catering 13-Sep- v 18,495.49 1,681.41 L-3Q-483 04 Fevzi's Catering 08-Jul- 082-005-268-964 61,013.13 5,546.65 L-3Q-484 04 Fevzi's Catering 15-Jul- v 7,506.00 682.36 L-3Q-485 04 Fevzi's Catering 22-Jul- 001-947-880-026 62,436.27 5,676.02 L-3Q-486 04 Fevzi's Catering 29-Jul- v 117,692.02 10,699.27 L-3Q-487 04 Fevzi's Catering 05- 001-947-880-026 2,395.64 217.79 L-3Q-488 Aug-04 Fevzi's Catering 09- v 280.80 25.53 L-3Q-490 Aug-04 Fevzi's Catering 16- 001-947-880-026 38,466.65 3,496.97 L-3Q-492 Aug-04 Fevzi's Catering 19- v 724.58 65.87 L-3Q-493 Aug-04 Fevzi's Catering 23- 001-947-880-026 2,863.96 260.36 L-3Q-495 Aug-04 Fevzi's Catering 23- v 5,007.27 455.21 L-3Q-497 Aug-04 Fevzi's Catering 13- 001-947-880-026 17,113.09 1,555.74 L-3Q-498 Aug-04 Fevzi's Catering 30- v 6,794.18 617.65 L-3Q-499 Aug-04 Fevzi's Catering 23- 183-875-303-000 7,865.35 715.03 L-3Q-500 Aug-04 Fevzi's Catering 23- v 3,224.98 / 293.18 L-3Q-516 Aug-04 Gillesania Printing Press 06-Sep- 183-875-303-000 04 16-Sep- v 04 23-Sep- 183-875-303-000 04 27-Sep- v 04 19-Jul- 183-875-303-000 04 - v 183-875-303-000 v 183-875-303-000 v 183-875-303-000 v 183-875-303-000 v 183-875-303-000 v 183-875-303-000 v 183-875-303-000 v 183-875-303-000 v 183-875-303-000 v 183-875-303-000 v 183-875-303-000 v 183-875-303-000 v 183-875-303-000 v 183-875-303-000 v 890-113-494-331 v

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page60 of70 23-Sep- 9505 Gillesania Printing Press 890-113-494-331 5,084.85 462.26 L-3Q-519 04 9031 480.00 9105 Gillesania Printing Press v 353.45 43.64 L-3Q-521 27-Jul- 9237 589.09 04 9296 Gillesania Printing Press 890-113-494-331 32.13 L-3Q-523a 02- 9442 1,080.00 502 Gillesania Printing Press v 2,094.00 53.55 L-3Q-524 Aug-04 504 69,954.55 23- 505 Gillesania Printing Press 890-113-494-331 338,727.28 98.18 L-3Q-526 506 617,367.28 Aug-04 12712392 Gillesania Printing Press v 106,232.13 190.36 L-3Q-528 01-Sep- 12712391 Global Power Equipment 8,095.56 12712993 Marketing Corp. 890-113-494-331 10,346.75 6,359.50 L-3Q-541 04 12712994 Global Power Equipment 14,767.81 22-Sep- 2871 Marketing Corp. v 10,020.77 30,793.39 L-3Q-543 336 Global Power Equipment 2,749.09 04 337 Marketing Corp. 890-113-494-331 39,272.73 56,124.30 L-3Q-545 29-Jul- 340 Global Power Equipment 21,238.69 339 Marketing Corp. v 6,254.18 9,657.47 L-3Q-549 04 346 118,760.73 23- 348 Globe Telecom, Inc. 890-113-494-331 363,854.95 735.96 L-3Q-553 Aug-04 4098 302,979.28 05-Sep- 5864 Globe Telecom, Inc. v 79,095.27 940.61 L-3Q-554 04 146171 69,363.64 20-Sep- 146176 Globe Telecom, Inc. 005-077-803 v 12,113.67 1,342.53 L-3Q-563 04 146175 6,836.21 24-Jul- 24422 Globe Telecom, Inc. 005-077-803 v 9,274.06 910.98 L-3Q-564 04 28473 156,030.61 26-Jul- 186318 Goldtelecomm Specialist, Inc. 005-077-803 v 180,660.42 249.92 L-3Q-573 04 191442 25,199.99 03-Sep- 42637 GTV Construction 005-077-803 v 25,199.99 3,570.25 L-3Q-579 04 42657 1,861.83 03-Sep- 2204 GTV Construction 000-768-480-000 1,914.75 1,930.79 L-3Q-581 04 2208 2,945.46 19- 2209 GTV Construction v 18,709.09 568.56 L-3Q-583 Aug-04 2213 18,709.09 22-Jul- 397 GTV Construction 000-768-480-000 19,243.64 10,796.43 L-3Q-586 04 7,805.16 02- GTV Construction v 33,077.72 L-3Q-588 Aug-04 23- GTV Construction 000-768-480-000 27,543.57 L-3Q-604 Aug-04 23- Hi-Cool Sales & Services v 7,190.48 L-3Q-621 Aug-04 27-Sep- Hi-Cool Sales & Services 000-768-480-000 6,305.79 L-3Q-625 04 30-Sep- Hotel Don Felipe v 1,101.24 L-3Q-637 04 12- Hotel Don Felipe 200-139-594-000 621.47 L-3Q-646 Aug-04 19- Hotel Don Feli�_e v 843.10 L-3Q-652 Aug-04 14,184.60 L-3Q-661 16- Innove Communications 890-115-151-127 16,423.67 Aug-04 to662 02-Sep- Innove Communications v L-3Q-670 04 02-Sep- Innove Communications 890-115-151-127 to671 04 30-Jul- Innove Communications v 2,290.91 L-3Q-678a 04 17-Sep- Inter-Ocean Container Lines, Inc. 890-115-151-127 2,290.91 L-3Q-678b 04 30-Jul- Inter-Ocean Container Lines, Inc. v 169.26 L-3Q-679 04 J Gatchalian Auto Body Shop & 10-Sep- Equipment Rental 890-115-151-127 174.07 L-3Q-681 04 J Gatchalian Auto Body Shop & 19- Equipment Rental v 267.77 L-3Q-692 Aug-04 J Gatchalian Auto Body Shop & 22-Sep- Equipment Rental 890-115-151-127 1,700.83 L-3Q-694 04 J Gatchalian Auto Body Shop & 29-Jul- Equipment Rental v 1,700.83 L-3Q-696 04 J. E. Arradaza Construction & 02-Sep- Supply 890-115-151-127 1,749.42 L-3Q-698 04 709.56 02-Sep- v TL-3Q� 04 13-Sep- 145-787-332 v 04 02- 145-787-332 v Aug-04 000-906-170 v 000-906-170 v 000-906-170 v 000-360-916-026 v 000-360-916-026 v 000-360-916-000 v 000-360-916-000 v 000-161-762-000 v 000-161-762-000 v 168-332-960 v 168-332-960 v 168-332-960 v 168-332-960 v 126-62..1-184 v

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73) Page 61 of70 09- 400 J. E. Arradaza Construction & 126-623-184 v 158,661.82 14,423.80 L-3Q-702 Aug-04 402 Supply 8,836.36 410 J. E. Arradaza Construction & 126-623-184 v 90,072.00 803.31 L-3Q-705 16- 408 Supply 2,700.00 : Aug-04 413 J. E. Arradaza Construction & 126-623-184 v 8,188.36 L-3Q-707 416 Supply 180,144.00 06-Sep- 4415 J. E. Arradaza Construction & 126-623-184 v 15,120.00 245.45 L-3Q-709 04 4925 Supply 5023 J. E. Arradaza Construction & 126-623-184 v 167,693.90 16,376.73 L-3Q-711 I 3o- Supply 49,497.00 � Aug-04 2 J. E. Arradaza Construction & 126-623-184 v 1,374.55 L-3Q-713 2826 SU��ly 148,629.80 13-Sep- 5582 000-467-472-000 199,506.46 15,244.90 L-3Q-714a I 04 5580 Joaquin Cunanan & Co. I 27-Sep- 117942 v 44,570.62 4,499.73 L-3Q-714b 3691 Joaquin Cunanan & Co. 56,749.09 04 348 000-467-472-000 137,454.55 13,511.80 L-3Q-714c 02~ep- 179 Joaquin Cunanan & Co. 13,040.50 185 v 47,025.00 18,136.95 L-3Q-715 1 186 Join Us Cuisine Branch 2 26,655.77 2412 Libsales Industrial Parts & Gen. 000-467-472-000 14,962.91 4,051.87 L-3Q-723 29-0ct- 187 Merchandising 52,508.08 I 04 191 Machine Aid Tech Philippines, v 5,159.01 L-3Q-743a 192 Inc. 6,676.36 11- 193 Machine Aid Tech Philippines, 135-483-446 v 2,650.91 12,495.87 L-3Q-744 Nov-04 21180 Inc. 24,460.99 21201 180-812-231-000 95,869.64 1,185.50 L-3Q-745a 26- 21243 Makati Shangri-la Manila 124,481.78 Aug-04 21430 Mercer Human Resource v 24,618.11 4,275.00 L-3Q-750a 15-Jul- 21429 Consulting, Inc. 3935 000-130-106-000 693.64 2,423.25 L-3Q-770 04 3945 MRC Engineering 23,286.36 23-Sep- v 18,006.55 1,360.26 L-3Q-807 81 Orca Enterprises 04 8006 000-130-106-000 589.09 4,773.46 L-3Q-809 23-Sep- 8029 Orca Enterprises 2,945.45 8043 v 3,210.00 606.94 L-3Q-811 04 8210 Orca Enterprises 22-Jul- 8224 000-662-632-000 800.00 240.99 L-3Q-813 Orca Enterprises 3,981.27 04 v 1,236.60 2,223.73 L-3Q-815 16-Sep- Orca Enterprises 92,366.80 001-419-555-000 8,299.11 8,715.42 L-3Q-817 04 Orca Enterprises 65,309.07 27-Sep- v 32,315.27 11,316.53 L-3Q-820 Orca Enterprises 04 530-165-596-412 2,238.01 L-3Q-822 12- Orca Enterrrises Aug-04 v 63.06 L-3Q-837 09-Sep- Ormoc Glass Trading, Inc. 04 138-995-557-000 2,116.94 L-3Q-844 20-Sep- Ormoc Glass Trading, Inc. 04 v 1,636.96 L-3Q-846 14-Sep- Ormoc Glass Trading, Inc. 04 138-995-557-000 53.55 L-3Q-848 20-Sep- Ormoc Glass Trading, Inc. 04 v 267.77 L-3Q-850 23-Sep- Ormoc Glass Trading, Inc. 04 138-995-557-000 291.82 L-3Q-867 30-Sep- OrmocNet 04 v 72.73 L-3Q-868 30-Sep- Ormoc Net 04 Ormoc Petals Garden & Flower 138-995-557-000 361.93 L-3Q-869 27-Jul- Shop 04 v 112.42 L-3Q-873 22-Jul- Ormoc Villa Hotel 04 138-995-557-000 8,396.98 L-3Q-875 27-Sep- Ormoc Villa Hotel 04 v 754.46 L-3Q-880 17-Sep- Ormoc Villa Hotel 5,937.19 04 138-995-557-000 2,937.75 yL-3Q-882 17-Sep- Ormoc Villa Hotel 04 v L-3Q-8~ 11- Ormoc Villa Hotel Aug-04 138-995-557-000 12- Aug-04 v 29-Jul- 04 138-995-557-000 01-Jul- 04 v 22-Jul- 04 113-492-339 v 02- Aug-04 113-492-339 v 12- Aug-04 113-492-339 v 23- Aug-04 113-492-339 v 113-492-339 v 197-622-306 v 197-622-306 v 890-101-719-868 v 000-226-577-000 v 000-226-577-000 v 000-226-577-000 v 000-226-577-000 v 000-226-577-000 v

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 62 of70 26- 8235 Ormoc Villa Hotel 000-226-577-000 22,627.48 2,057.04 L-3Q-888 Aug-04 8240 74,672.37 6,788.40 L-3Q-890 02-Sep- 8751 Ormoc Villa Hotel v 69,138.81 6,285.35 L-3Q-893 8763 7,536.15 L-3Q-895 04 8781 Ormoc Villa Hotel 000-226-577-000 9,211.91 685.10 L-3Q-897 09-Sep- 8785 837.45 L-3Q-899 Ormoc Villa Hotel v 237.00 21.55 04 943 16-Sep- 945 Ormoc Villa Hotel 000-226-577-000 204,695.07 18,608.64 L-3Q-913 947 204,568.44 04 950 Ormoc Villa Hotel v 204,762.09 18,597.13 L-3Q-915 27-Sep- 1804 229,088.98 1807 Probe Detective Security Agency 000-226-577-000 272,006.99 18,614.74 L-3Q-917 04 1811 & Allied Services, Inc. 218,435.32 27-Sep- 211 Probe Detective Security Agency v 216,668.90 20,826.27 L-3Q-919 213 & Allied Services, Inc. 04 214 Probe Detective Security Agency 000-226-577-000 22,756.36 24,727.91 L-3Q-922 08- 219 & Allied Services, Inc. 51,736.36 May- 20852 Probe Detective Security Agency v 13,965.00 19,857.76 L-3Q-926 04 20853 & Allied Services, Inc. 15-Jul- 20851 Probe Detective Security Agency 000-226-577-000 9,652.00 19,697.17 L-3Q-928 04 20803 & Allied Services, Inc. 3,579.71 26-Jul- 20891 Probe Detective Security Agency v 22,954.91 2,068.76 L-3Q-934 04 20892 & Allied Services, Inc. 7,459.86 19- 4879 Probe Detective Security Agency 222-412-244-000 1,500.00 4,703.31 L-3Q-936 Aug-04 4870 & Allied Services, Inc. 3,564.00 09-Sep- 4871 v 3,436.36 1,269.55 L-3Q-938 04 4880 Rental Equipment 4,418.18 20-Sep- 5191 222-412-244-000 877.45 L-3Q-940 04 5319 Rental Equipment 635.24 30-Sep- 5394 v 760.91 325.43 L-3Q-974 04 4866 Rental Equipment 2,000.45 29-Jul- 870 222-412-244-000 1,145.25 2,086.81 L-3Q-978 04 11818 Rental Equipment 101,849.89 16- 644 v 949.00 678.17 L-3Q-981 i Aug-04 645 Sabin Resort & Dev. Corp. 1,472.70 02-Sep- 24603 222-412-244-000 2,945.45 136.36 L-3Q-983 1 04 Sabin Resort & Dev. Corp. 30,000.00 20-Sep- v 566,631.82 324.00 L-3Q-984 04 Sabin Resort & Dev. Corp. 62,959.09 22-Jul- 222-412-244-000 18,486.65 312.40 L-3Q-986 04 Sabin Resort & Dev. Corp. 22-Jul- v 401.65 L-3Q-988 04 Sabin Resort & Dev. Corp. 22-Jul- 222-412-244-000 57.75 L-3Q-992 04 Sabin Resort & Dev. Corp. 69.17 21-Jul- v ' 04 Sal's Bar & Restaurant 19- 222-412-244-000 L-3Q-994 Aug-04 Sal's Bar & Restaurant 19- v 181.86 L-3Q-996 Aug-04 Sal's Bar & Restaurant 29-Jul- 115-336-098 v 104.11 L-3Q-998 04 Sal's Bar & Restaurant 19-Jul- 115-336-098 v 9,259.08 L-3Q-999 04 Sal's Bar & Restaurant 19-Jul- 115-336-098 v 86.27 L-3Q-1003 I 04 Sal's Bar & Restaurant 133.88 29-Jul- 115-336-098 v 267.77 L-3Q- 04 Sal's Bar & Restaurant 2,727.27 1013a i 01- 005-466-549 v 51,511.98 Aug-04 Sal's Bar & Restaurant 5,723.55 L-3Q-1034 i 16-Sep- SFE - Scanwell Freight Express 005-466-549 v 1,680.60 L-3Q- 04 (Phils.) Inc.- Cebu Branch 1035a 16-Sep- 005-466-549 v 04 SGV&Co. ' 08-Jul- 005-466-549 v 04 Steelcoat Marketing L-3Q-1052 20-Sep- 005-466-549 v 04 Steelcoat Marketing y L-3Q-1055 01-Jul- 005-466-549 v L-3Q- 04 The Richmond Hotel 1072a 06-Sep- 113-496-367-000 04 16-Sep- v 04 22-Jul- 113-496-367-000 04 v 113-496-367-000 v 113-496-367-000 v 113-496-367-000 v 113-496-367-000 v 113-496-367-000 v 113-496-367-000 v 000-414-569 v 000-502-547-000 v 080-136-457-988 v 080-136-457-988 v 201-888-636-000 v

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73) Page 63 of70 23-Sep- 7032 Tops Textile & Tailoring 660-101-719-500 101,682.00 9,243.82 L-3Q-1073 04 828 Tubod Engineering Works & 02- 829 Industrial Sales v 54,981.82 4,998.35 L-3Q-1082 830 Tubod Engineering Works & Aug-04 831 Industrial Sales 130-472-335 v 13,745.46 1,249.59 L-3Q-1083 12- 832 Tubod Engineering Works & 1699 Industrial Sales 130-472-335 v 70,484.73 6,407.70 L-3Q-1085 Aug-04 210313 Tubod Engineering Works & 41,236.36 3,748.76 L-3Q- 26- 100019 Industrial Sales 130-472-335 v 1088a 84 Tubod Engineering Works & Aug-04 88 Industrial Sales 130-472-335 v 6,872.73 624.79 L-3Q-1089 09-Sep- 92 3150 VSK Vehicle & Equipment Rental 130-472-335 v 364,598.18 33,145.29 L-3Q-1241 04 837 Waterfront Cebu City Hotel & 7,854.00 714.00 L-3Q- 20-Sep- 840 Casino 890-113-495-719 1252a 582 Asia International Travel 04 274015 Corporation v 2,179.64 198.15 L-3Q-1296 30-Sep- 274466 Calenergy International Services, 277206 Inc.-ROHQ 003-978-239-000 3,140,550.20 285,504.56 L-3Q-1298 04 2130 Calenergy International Services, 19-Jun- 13333 Inc. -ROHQ v 3,201,323.10 291,029.37 L-3Q-1299 6765 Calenergy International Services, 04 51352 Inc. -ROHQ 000-154-162-000 3,779,129.00 343,557.18 L-3Q-1300 09-Sep- 51364 67,288.32 6,117.12 L-3Q- 51452 Inchem Environmental, Inc. v 1307a 04 51557 08-Jul- 51568 Link Edge, Inc. 216-696-877-000 370,285.30 33,662.30 L-3Q-1310 51624 04 51625 Link Edge, Inc. v 187,190.85 17,017.35 L-3Q-1311 19- 51798 19,262.29 1,751.12 L-3Q- Aug-04 51800 Manila Execon Group, Inc. 216-696-877-000 59,228.64 5,384.42 1313a 23-Sep- 47534 59,228.63 5,384.42 L-3Q- 04 42635 PLDT Com_pany v 59,228.64 5,384.42 1318a 09-Sep- L-3Q- 04 PLDT Company 216-696-877-000 1320a 12- L-3Q- Aug-04 PLDT Company v 1322a 07-0ct- Protectivw Systems 04 Technologies, Inc. 000-708-773-000 14,727.27 1,338.84 L-3Q-1325 30-Sep- 04 The Leather Collection, Inc. v 7,776.00 706.91 L-3Q-1329 05- Aug-04 Trends & Technologies, Inc. 216-380-617-000 9,818.18 892.56 L-3Q-1330 13- Aug-04 Airlift Asia Inc. v 43,231.55 3,930.14 L-3Q-1362 03-Sep- 04 Airlift Asia Inc. 216-380-617-000 503,626.05 45,784.19 L-3Q-1370 21-0ct- 04 Airlift Asia Inc. v 5,555.82 505.07 L-3Q-1376 08-Jul- 04 Airlift Asia Inc. 000-129-601-000 172,501.49 15,681.95 L-3Q-1378 22-Jul- 04 Airlift Asia Inc. v 30,056.09 2,732.37 L-3Q-1394 15-Jul- 04 Airlift Asia Inc. 000-488-793-000 107,920.61 9,810.96 L-3Q-1397 26-Jul- 04 Airlift Asia Inc. v 141,182.67 12,834.79 L-3Q-1406 29-Jul- 04 Airlift Asia Inc. 000-488-793-000 67,846.34 6,167.85 L-3Q-1414 19- Aug-04 Airlift Asia Inc. v 522,204.39 47,473.13 L-3Q-1418 02-Sep- DHL Worldwide Express (Phils) 04 Corporation 000-488-793-000 12,995.00 1,181.36 L-3Q-1430 09-Sep- 04 Inter-Ocean Container Lines, Inc. v 93,826.17 8,529.65 L-3Q-1433 16-Sep- 04 042-004-631-248 23-Sep- 04 v 30-Sep- 04 001-439-622-000 19- Aug-04 v 19- Aug-04 050-002-035-951 v 000-412-382-001 v 000-412-382-001 v 000-412-382-001 v 000-412-382-001 v 000-412-382-001 v 000-412-382-001 v 000-412-382-001 v 000-412-382-001 v 000-412-382-001 v 212-186-731-000 v 000-161-762-000 v Total Domestic Purchases of Services for the 3rd Quarter of 2004 28,913,986.67 2,628,544.24 vi OR No. Name of Seller TIN OR Amount VAT Exhibit Aboitiz One, Inc. 000-855-492-012 309.00 OR ORMOOO KK / Date 5697 v 09-Sep- 28.09 / L-4Q-1 I 04

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73) Page 64 of70 06-0ct- ORMOOO Aboitiz One, Inc. 000-855-492-012 457.10 41.55 L-4Q-2 04 6001 792.93 Aboitiz One, Inc. v 1,204.82 72.08 L-4Q-3 08-0ct- ORMOOO 314.50 04 6003 Aboitiz One, Inc. 000-855-492-012 758.00 109.53 L-4Q-4 422.50 28.59 12-0ct- ORMOOO Aboitiz One, Inc. v 1,714.08 68.91 I 04 6005 19,636.36 38.41 Aboitiz One, Inc. 000-855-492-012 14,727.27 L-4Q-5 25-0ct- ORMOOO 19,145.46 04 6011 Aboitiz One, Inc. v 48,109.09 I 23- 64,505.46 ORMOOO Aboitiz One, Inc. 000-855-492-012 4,978.31 L-4Q-5a Nov-04 6021 Addy's Refrigeration Service 3,598.36 25- Center v 4,830.54 L-4Q-5b I ORMOOO Addy's Refrigeration Service 10,949.55 Nov-04 6023 Center 000-855-492-012 1,640.00 155.83 L-4Q-6 i 09- Addy's Refrigeration Service 20,544.55 ORMOOO Center v 73,106.90 1,785.12 L-4Q-7 Dec-04 6034 Ameresco Comm'l & Ind'l. Co., 8,122.98 25-0ct- Inc. 000-855-492-012 7,226.18 1,338.84 L-4Q-9 60 Ameresco Comm'l & Ind'l. Co., 7,020.00 04 Inc. v 15,650.00 1,740.50 L-4Q-11 03- 66 1,963.64 Dec-04 Asprac Agricultural Corp. 000-855-492-012 826.69 4,373.55 L-4Q-13 23- 67 1,389.27 Dec-04 Asprac Agricultural Corp. v 1,292.07 5,864.13 L-4Q-15 28-0ct- 10983 Canon Marketing (Philippines) 4,353.38 04 Inc. 110-665-085 v 466.36 452.57 L-4Q-24 28-0ct- 10982 Canon Marketing (Philippines) 726.55 04 Inc. 110-665-085 v 4,160.45 327.12 L-4Q-26 11-0ct- 24627 Canon Marketing (Philippines) 7,650.38 04 Inc. 110-665-085 v 10,040.07 439.14 L-4Q-32 14-0ct- 24632 Cebu Engineering & Industrial 2,772.42 04 Ventures 000-346-058-000 12,041.02 995.41 L-4Q-36 28-0ct- 585041 Cebu Power Exponents Services, 1,700.51 04 Inc. v 11,008.14 149.09 L-4Q-43 28-0ct- 585033 Cebu Power Exponents Services, 04 Inc. 000-346-058-000 1,867.69 L-4Q-46 25- 585316 Cebu Power Exponents Services, Nov-04 Inc. v 6,646.08 L-4Q-50 07-0ct- 489 Cebu Termite Control System 04 (TERMICON) 890-000-222-726 738.45 L-4Q-52 04- 279 Cebu Termite Control System Nov-04 (TERMICON) v 656.93 L-4Q-55 04- 280 Nov-04 Chito's Chow Bar & Restaurant 890-000-222-726 638.18 L-4Q-64 02- 226 Dec-04 Chito's Chow Bar & Restaurant v 1,422.73 L-4Q-66 18-0ct- 5068 04 Chito's Chow Bar & Restaurant 000-159-448-000 178.51 L-4Q-71 18- 5087 Nov-04 Chito's Chow Bar & Restaurant v 75.15 L-4Q-73 07-0ct- 19292 04 Chito's Chow Bar & Restaurant 000-159-448-000 126.30 L-4Q-75 07-0ct- 19291 04 Chito's Chow Bar & Restaurant v 117.46 L-4Q-77 15-0ct- 19300 04 Chito's Chow Bar & Restaurant 000-159-448-000 395.76 L-4Q-79 15-0ct- 19701 04 Chito's Chow Bar & Restaurant v 42.40 L-4Q-81 25-0ct- 19712 04 Chito's Chow Bar & Restaurant 131-434-724-000 66.05 L-4Q-83 25-0ct- 19710 04 Chito's Chow Bar & Restaurant v 378.22 L-4Q-85 04- 19727 Nov-04 Chito's Chow Bar & Restaurant 212-927-683-000 695.49 L-4Q-87 18- 19953 Nov-04 Chito's Chow Bar & Restaurant v 912.73 L-4Q-92 06- 20102 Dec-04 Chito's Chow Bar & Restaurant 212-927-683-000 252.04 L-4Q-95 13- 20119 Dec-04 Chito's Chow Bar & Restaurant v 1,094.64 L-4Q-97 09- 20110 Dec-04 212-927-683-000 154.59 L-4Q-101a 20- 20130 Dec-04 v 1,000.74 L-4Q-102 29- 20144 Dec-04 106-129-871-000 /' 23- 20135 Dec-04 v 106-129-871-000 v 133-496-367-000 v 133-496-367-000 v 133-496-367-000 v 133-496-367-000 v 133-496-367-000 v 133-496-367-000 v 133-496-367-000 v 133-496-367-000 v 133-496-367-000 v 133-496-367-000 v 133-496-367-000 v 133-496-367-000 v 133-496-367-000 v 133-496-367-000 v

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page65 of70 29- 20143 Chito's Chow Bar & Restaurant 133-496-367-000 6,222.76 565.71 L-4Q-108 Dec-04 2944 76,363.64 205 Cifra Marketing CorE_oration v 151,037.30 6,942.15 L-4Q-109a 04- 209 DCV Industrial Controls 36,542.29 Nov-04 213 Enter�fises 001-159-593-000 41,786.18 13,730.66 L-4Q-168 14-0ct- 183 DCV Industrial Controls 104,985.95 217 Enterprises v 202,417.53 3,322.03 L-4Q-173 04 222 DCV Industrial Controls 97,150.91 21-0ct- 191 Enterprises 103-424-717-000 78,918.84 3,798.74 L-4Q-175 196 DCV Industrial Controls 19,387.96 04 47582 Enterprises v 9,544.18 L-4Q-178 28-0ct- 129402 DCV Industrial Controls 102.51 242 Enterprises 103-424-717-000 1,391.57 18,401.59 L-4Q-181 04 3620 DCV Industrial Controls 47,127.27 11- 1689 Enterprises v 5,500.00 8,831.90 L-4Q-186 Nov-04 1688 DCV Industrial Controls 30- 1694 Enterprises 103-424-717-000 728.00 7,174.44 L-4Q-188 Nov-04 1693 DCV Industrial Controls 711.00 06- 1819 Enterprises v 1,662.00 1,762.54 L-4Q-191 Dec-04 1695 DHL Worldwide Express (Phils) 240.00 16- 8193 Corporation 103-424-717-000 300.00 9.32 L-4Q-198 Dec-04 8197 DHL Worldwide Express (Phils) 838.00 29- 8202 Corporation v 13,435.20 126.51 L-4Q-200 Dec-04 8204 2,823.71 06-0ct- 8206 Eutof>ia Builders Corporation 103-424-717-000 2,592.00 4,284.30 L-4Q-255 04 8209 4,393.64 30- 8211 Fast Cargo Logistics Corporation v 5,838.87 500.00 L-4Q-257 Nov-04 8214 4,863.93 28-0ct- 8221 Fastpak Global Express Corp. 103-424-717-000 10,850.07 66.18 L-4Q-269 04 8228 1,741.75 02- 8230 Fastpak Global Express Corp. v 13,946.73 64.64 L-4Q-270 Nov-04 8241 1,123.20 14-0ct- 8242 Fastpak Global Express Co_rp. 103-424-717-000 5,390.18 151.09 L-4Q-271 04 8232 5,829.05 14-0ct- 8245 Fastpak Global Express Corp. v 13,652.18 21.82 L-4Q-272 04 8239 2,300.40 14-0ct- 8255 Fastpak Global Express Corp. 103-424-717-000 8,506.47 27.27 L-4Q-273 04 2,666.62 14-0ct- Fastpak Global Express Corp. v 10,430.84 76.18 L-4Q-274 04 29-0ct- Fevzi's Catering 212-186-731-000 - 1,221.38 L-4Q-275 04 12- Fevzi's Catering v 256.70 L-4Q-276 Nov-04 06-0ct- Fevzi's Catering 212-186-731-000 235.64 L-4Q-278 04 11-0ct- Fevzi's Catering v 399.42 L-4Q-280 04 14-0ct- Fevzi's Catering 082-005-268-964 530.81 L-4Q-281 I 04 18-0ct- Fevzi's Catering v 442.18 L-4Q-282 I 04 21-0ct- Fevzi's Catering_ 000-312-748-000 986.37 L-4Q-283 i 04 28-0ct- Fevzi's Catering v 158.34 L-4Q-284 04 02- Fevzi's Catering 001-947-880-026 1,267.88 L-4Q-286 Nov-04 04- Fevzi's Catering v 102.11 L-4Q-286a Nov-04 490.02 18- Fevzi's Catering 001-947-880-026 529.91 i Nov-04 25- Fevzi's Catering v L-4Q-287 Nov-04 30- Fevzi's Catering 001-947-880-026 ' Nov-04 06- Fevzi's Catering v L-4Q-289 Dec-04 09- Fevzi's Catering 001-947-880-026 1,241.11 L-4Q-290 Dec-04 30- Fevzi's Catering v 209.13 L-4Q-291 Nov-04 13- Fevzi's Catering 001-947-880-026 773.32 L-4Q-293 Dec-04 03- v 242.42 L-4Q-294 / Dec-04 948.26 L-4Q-296 20- 001-947-880-026 Dec-04 v 183-875-303-000 v 183-875-303-000 v 183-875-303-000 v 183-875-303-000 v 183-875-303-000 v 183-875-303-000 v 183-875-303-000 v 183-875-303-000 v 183-875-303-000 v 183-875-303-000 v 183-875-303-000 v 183-875-303-000 v 183-875-303-000 v 183-875-303-000 v 183-875-303-000 v 183-875-303-000 v 183-875-303-000 v -~

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 66 of70 23- 8259 Fevzi's Catering 183-875-303-000 18,925.53 1,720.50 L-4Q-297 Dec-04 8252 Fevzi's Catering 1,586.62 8250 Fevzi's Catering v 144.24 L-4Q-298 16- 8263 Fevzi's Catering 916.04 Dec-04 512 Global Power Equipment 183-875-303-000 1,080.00 83.28 L-4Q-300 514 Marketin_gCof�. 163,227.27 16- 12713525 Global Power Equipment v 9,327.27 98.18 L-4Q-301a Dec-04 12713527 Marketin_g Corp. 11,452.54 12713526 Globe Telecom, Inc. 183-875-303-000 8,738.18 14,838.84 L-4Q-323 29- 12713524 Globe Telecom, Inc. 10,970.61 Dec-04 12764078 Globe Telecom, Inc. v 10,896.97 847.93 L-4Q-326 12764077 Globe Telecom, Inc. 6,043.81 16- 12764640 Globe Telecom, Inc. 183-875-303-000 12,248.13 1,041.14 L-4Q-330 Nov-04 183 3,336.60 186 Globe Telecom, Inc. v 94,871.13 794.38 L-4Q-331 30- 189 Globe Telecom, Inc. 41,456.29 Nov-04 191 GTV Construction 005-077-803 v 84,929.24 997.33 L-4Q-332 12-0ct- 4194 GTV Construction 207,405.00 4225 005-077-803 v 8,816.73 990.63 L-4Q-333 04 28449 GTV Construction 79,095.27 12-0ct- 27917 GTV Construction 000-768-480-000 11,491.16 549.44 L-4Q-350 27529 Hi-Cool Sales & Services 15,000.00 04 27773 Hi-Cool Sales & Services v 20,000.00 1,113.47 L-4Q-351 12-0ct- 32131 Imperial Palace Suites, Inc. 10,000.00 36540 Imr_erial Palace Suites, Inc. 000-768-480-000 129,083.64 303.33 L-4Q-360 04 37711 Imr_erial Palace Suites, Inc. 145,565.37 12-0ct- 423 Imperial Palace Suites, Inc. v 125,319.22 8,624.65 L-4Q-363 83663 Innove Communications 30,024.00 04 410 Innove Communications 000-768-480-000 2,064.50 3,768.75 L-4Q-365 18- 6053 71,250.00 Nov-04 12081 Innove Communications v 855,572.07 7,720.84 L-4Q-367 18- 12079 J.E. Arradaza Construction & 41,764.09 Nov-04 355 Supply 000-768-480-000 7,479.98 18,855.00 L-4Q-369 22- 10821 La Parilla Inc. 2,961.75 Dec-04 Leadership Initiatives v 4,400.00 801.52 L-4Q-374 16- 2 International, Inc. 1,767.27 Nov-04 11 Machine Aid Tech Philippines, 000-768-480-000 93,634.04 7,190.48 L-4Q-376a 18- 7 Inc. 2,160.00 Nov-04 Makati Shangri-La Manila v 1,044.65 L-4Q-381 09- Dec-04 Makati Shangri-La Manila 000-768-480-000 1,363.64 L-4Q-381 16- MRC Engineering Dec-04 Neville-Clarke Philippines, Inc. v 1,818.18 L-4Q-382 16- Dec-04 Orca Enterprises 000-768-480-000 909.09 L-4Q-382 29- Orca Enterprises 11,734.88 L-4Q-383 Dec-04 Orca Enterprises v 13,233.22 23-Jun- 11,392.66 to384 04 890-115-151-127 L-4Q-392 15-Jun- 04 v to393 30- L-4Q-401 Ma_y-04 890-115-151-127 10-Jun- to402 04 v 26-0ct- 2,729.45 L-4Q-420 J 04 890-115-151-127 08- 187.68 L-4Q-422 ! Dec-04 v 6,477.27 L-4Q-423 I 22- Dec-04 890-115-151-127 77,779.28 L-4Q-434 25-0ct- 04 v 3,796.74 L-4Q-435a 21- Nov-04 145-787-332 v 680.00 L-4Q-435b 03- Dec-04 145-787-332 v 269.25 L-4Q-441 I 11- 400.00 Nov-04 004-845-460-000 I 11- Nov-04 v L-4Q-453 I 11- Nov-04 004-845-460-000 160.66 L-4Q-463 08- Nov-04 v L-4Q-4'~ 03- v 8,512.19 Dec-04 004-845-460-000 196.36 _!AQ-4 07-0ct- 04 v 08- Nov-04 004-845-460-000 03- Nov-04 v 000-360-916-026 v 000-360-916-026 v 000-360-916-026 v 126-623-184 v 000-537-293-000 v 212-464-109-000 v 000-130-106-000 v 000-662-632-000 v 000-662-632-000 v 530-165-596-412 v 002-857-755-000 v 138-995-557-000 v 138-995-557-000 v 138-995-557-000 v

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page67 of70 11- 12 Orca Enterprises 138-995-557-000 18,583.86 1,689.44 L-4Q-469 Nov-04 14 1,531.64 16 Orca Enterprises v 931.00 139.24 L-4Q-471 17- 18 735.00 Nov-04 20 Orca Enterprises 138-995-557-000 26,623.96 84.64 L-4Q-472a 19 2,749.10 26- 21637 Orca Enterprises v 27,981.82 66.82 L-4Q-473 Nov-04 21629 2,450.00 1568 Orca Enterprises 138-995-557-000 59,382.08 2,420.36 L-4Q-475 06- 8551 30,719.91 Dec-04 8561 Orca Enterprises v 3,623.40 249.92 L-4Q-477 8552 6,677.64 13- 8805 Ormoc Glass Trading, Inc. 138-995-557-000 2,663.67 2,543.80 L-4Q-484 Dec-04 8555 1,965.60 8571 Ormoc Glass Trading, Inc. v 9,886.91 222.73 L-4Q-485a 08- 8803 Ormoc Global Manpower 34,745.37 Dec-04 8590 Services 138-995-557-000 1,285.20 5,398.37 L-4Q-486 8809 16,357.09 09- 8843 Ormoc Villa Hotel v 7,959.60 2,792.72 L-4Q-505 Dec-04 296474 59,228.64 1815 Ormoc Villa Hotel 138-995-557-000 329.40 L-4Q-507 25- 1818 220,274.10 Nov-04 1822 Ormoc Villa Hotel v 224,802.66 607.06 L-4Q-509a 1826 239,522.53 18- 1827 Ormoc Villa Hotel 113-492-339 v 237,578.47 242.15 L-4Q-509b Dec-04 226 224,892.43 07-0ct- 229 Ormoc Villa Hotel 113-492-339 v 178.69 L-4Q-510 9 41,131.36 04 21887 Ormoc Villa Hotel 101-719-907 v 10,917.82 898.81 L-4Q-512 11-0ct- 22609 L 04 22621 Ormoc Villa Hotel 000-226-557-000 7,700.00 3,158.67 L-4Q-514 I 07-0ct- 5338 3,140.00 5617 Ormoc Villa Hotel v 73,373.45 116.84 L-4Q-517 04 5620 2,484.00 22- 5621 Ormoc Villa Hotel 000-226-557-000 5,100.55 1,487.01 L-4Q-519 Nov-04 5629 3,524.00 07-0ct- 5635 Ormoc Villa Hotel v 2,058.00 723.60 L-4Q-522 04 21-0ct- PLOT Company 000-226-557-000 759.50 5,384.42 L-4Q-537a 04 Probe Detective Security Agency 2,887.53 22- & Allied Services, Inc. v 4,086.33 20,024.92 L-4Q-538 Nov-04 Probe Detective Security Agency 08- & Allied Services, Inc. 000-226-557-000 20,436.61 L-4Q-540 Nov-04 Probe Detective Security Agency 25- & Allied Services, Inc. v 21,774.78 L-4Q-542 Nov-04 Probe Detective Security Agency 23- & Allied Services, Inc. 000-226-557-000 21,598.04 L-4Q-544 Dec-04 Probe Detective Security Agency 05- & Allied Services, Inc. v 20,444.77 L-4Q-547 Nov-04 18-0ct- Rental Eq_uipment 000-226-557-000 3,739.21 L-4Q-561 04 04- Rental Equipment v 992.53 L-4Q-563 Nov-04 18- RMP Consultancy 000-226-557-000 700.00 L-4Q-572 Nov-04 02- Sabin Resort & Dev. Corp. v 285.45 L-4Q-575 Dec-04 16- Sabin Resort & Dev. Corp. 000-226-557-000 6,670.31 L-4Q-576 Dec-04 22- Sabin Resort & Dev. Corp. v 225.82 L-4Q-578 Nov-04 28- Sal's Bar & Restaurant 000-226-557-000 463.69 L-4Q-580 Dec-04 25- Sal's Bar & Restaurant v 320.36 L-4Q-585 Aug-04 15-0ct- Sal's Bar & Restaurant 000-226-557-000 187.09 L-4Q-587 04 30- Sal's Bar & Restaurant v 69.05 L-4Q-590 Nov-04 09- Sal's Bar & Restaurant 000-488-793-000 262.50 L-4Q-592 / Dec-04 371.48 L-4Q-594 25-0ct- Sal's Bar & Restaurant v 04 06- 222-412-244-000 Dec-04 09- v Dec-04 09- 222-412-244-000 Dec-04 13- v Dec-04 29- 222-412-244-000 Dec-04 v 222-412-244-000 v 222-412-244-000 v 115-336-098 v 115-336-098 v 119-082-567-000 v 005-466-549 v 005-466-549 v 005-466-549 v 113-496-367-000 v 113-496-367-000 v 113-496-367-000 v 113-496-367-000 v 113-496-367-000 v 113-496-367-000 v

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73) Page 68 of70 08- 17 Sangami Enterprises 169-374-935 v 113,400.00 10,309.09 L-4Q-602 Nov-04 1670 Standard Insurance Co., Inc. 000-821-466-039 539.00 49.00 L-4Q-616a 26- Nov-04 1671 Standard Insurance Co., Inc. v 539.00 49.00 L-4Q-616b 26- 1463024 Standard Insurance Co., Inc. 000-821-466-039 3,173.40 288.49 L-4Q-616c Nov-04 30-Sep- 944079 Sulpicio Lines, Inc. v 2,000.33 181.85 L-4Q-617 04 475641 Sunstar Publishing, Inc. 000-821-466-039 5,154.55 468.60 L-4Q-618 18-0ct- 7099 Tops Textile & Tailoring v 44,668.80 4,060.80 L-4Q-624 04 834 Tubod Engineering Works & 22- 835 Industrial Works 000-511-151-000 40,824.00 3,711.27 L-4Q-627 Dec-04 842 Tubod Engineering Works & 20- 843 Industrial Works v 6,804.00 618.55 L-4Q-629 Dec-04 845 Tubod Engineering Works & 25-0ct- 102394 Industrial Works 000-565-060-000 147,272.72 13,388.43 L-4Q-631 04 Tubod Engineering Works & 04- Industrial Works v 24,545.46 2,211.41 L-4Q-633 Nov-04 Tubod Engineering Works & 02- Industrial Works 660-101-719-500 70,210.98 6,382.82 L-4Q-635 Dec-04 Asia International Travel 23- Corporation v 6,824.62 620.42 L-4Q-724 Dec-04 29- 26475 Ayala Aon Risk Services, Inc. 130-472-335 v 97,044.78 8,822.25 L-4Q-727 Dec-04 96 Calenergy International Services, 23- 100 Inc.- ROHQ 130-472-335 v 3,131,476.30 284,679.66 L-4Q-729 Dec-04 104 Calenergy International Services, 05- Inc. -ROHQ 130-472-335 v 3,640,189.80 330,926.35 L-4Q-730 Nov-04 Calenergy International Services, 28-0ct- Inc. -ROHQ 130-472-335 v 4,048,633.00 368,057.55 L-4Q-731 04 18- 620 Manila Execon Group, Inc. 130-472-335 v 353,875.00 32,170.45 L-4Q-734a Nov-04 23- 9408 Manila Pavilion Hotel 000-154-162-000 7,520.00 683.64 L-4Q-734b Dec-04 Protective Systems Technologies, 23- v 4,251.00 386.45 L-4Q-736 Dec-04 2188 Inc. 20- 000-112-313-000 Nov-04 18086 RMR Electric Corporation 1,400.00 127.27 L-4Q-738 09- v Dec-04 18467 RMR Electric Corporation 840.00 76.36 L-4Q-738a 15-0ct- 7988 Top Rigid Industrial Safety 216-696-877-000 04 Supply, Inc. 100,396.00 9,126.91 L-4Q-740 03- v Dec-04 5039 Tradepoints, Inc. 17,670.37 1,606.40 L-4Q-741a 13-Sep- 216-696-877-000 04 11218 Trane Philippines 40,000.00 3,636.36 L-4Q-742 10- v Nov-04 51812 Airlift Asia Inc. 92,484.80 8,407.71 L-4Q-747 29-Sep- 216-696-877-000 04 51972 Airlift Asia Inc. 209,868.55 19,078.96 L-4Q-755b 11-0ct- v 04 52164 Airlift Asia Inc. 7,206.51 655.14 L-4Q-766 22-0ct- 000-129-601-000 04 52165 Airlift Asia Inc. 157,395.42 14,308.67 L-4Q-768 11- v Nov-04 52319 Airlift Asia Inc. 927,592.50 84,326.59 L-4Q-780 02- 002-856-627-000 Dec-04 52422 Airlift Asia Inc. 46,025.51 4,184.14 L-4Q-786 10- v Dec-04 52320 Airlift Asia Inc. 40,997.79 3,727.07 L-4Q-790 23- 042-004-631-248 Dec-04 51813 Airlift Asia Inc. 191,372.54 17,397.50 L-4Q-803 16- v Dec-04 42682 Inter-Ocean Container Lines, Inc. 56,439.82 5,130.89 L-4Q-815 11-0ct- 000-515-350-000 04 42689 Inter-Ocean Container Lines, Inc. 4,909.09 446.28 L-4Q-817 28-0ct- 872 SFE -Scanwell Freight Express v 04 876 (Phils.) Inc.- Cebu Branch 17,370.33 1,579.12 L-4Q-819 18- SFE - Scanwell Freight Express 000-515-350-000 Nov-04 (Phils.) Inc.- Cebu Branch /' 28-0ct- v 04 388,698.14 35,336.19 L-4Q-821 23- 205-859-203-000 Dec-04 v 000-147-484-000 v 003-873-214-000 v 000-412-382-001 v 000-412-382-001 v 000-412-382-001 v 000-412-382-001 v 000-412-382-001 v 000-412-382-001 v 000-412-382-001 v 000-412-382-001 v 000-161-762-000 v 000-161-762-000 v 000-414-569 v 000-414-569 v

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.l99572-73) Page 69 of70 Domestic Purchases of Services for the 4th Quarter of 2004 19,388,742.09 1,762,61292 vii Import Entry & Internal BOC Receipt or Official Revenue Declaration Rece!Pt IEIRD BOCor Exhibi Name of Seller Tax Base VAT No. ABB Industry PTE Ltd. Date Exhibit Date OR No. t 12- CI075 L-2Q- 12- L-2Q- May- 04 741 742 M~-04 110940934 94,985.12 9,499.00 04 ------- 9,499.00 Total Input VAT on Importations for the 2nd Quarter of 2004 viii BOC Receipt or Official Receipt Import Entry & Internal Revenue Declaration IEIRD BOCor Exhibi Name of Seller Tax Base VAT No. OR No. t 3,627,153.91 Date Exhibit Date 1,848,906.43 388,474.00 1,744,652.78 362,715.00 27-Jul- C1735 L-3Q- 27-Jul- 111928232 L-3Q- ABB Industry PTE Ltd. 04 04 1346 04 111928625 1347 Kokusai Commerce Co. 192,355.72 10,847.00 L-3Q- 111928923 L-3Q- Ltd. 361,689.74 184,891.00 28-Jul- C1744 1348 28-Jul- 111903276 1349 Kokusai Commerce Co. 206,652.80 04 04 04 111928223 L-3Q- Ltd. 13,523.00 L-3Q- 1350 Kokusai Commerce Co. 35,866.88 14-Jul- C1616 1352 29-Jul- L-3Q- Ltd. 298,292.10 174,465.00 04 1353 Kokusai Commerce Co. 04 04 L-3Q- Ltd. 75,844.03 3,885.00 14-Jul- 1354 04 3,654.00 33.00 27-Jul- 04 85,998.00 23.00 16- C1930 L-3Q- 16- L-3Q- Kokusai Commerce Co. Aug- 04 1355 19,236.00 Aug-04 113573521 1357 Ltd. 04 C82204 42,677.00 I 14- L-3Q- 14-Apr- L-3Q- 36,169.00 I Apr- C82304 1364 04 04 109762466 1365 McMaster-Carr Supply Co. 414.00 i 14- Apr- L-3Q- 14-Apr- 109762441 L-3Q- McMaster-Carr Supply Co. 20,665.00 04 1367 04 109792724 1368 111008073 L-3Q- McMaster-Carr Sll�l'ly_Co. 3,587.00 16- C1372 L-3Q- 14-Apr- 111008292 1369 Mine Safety Appliances 29,529.00 Jun-04 04 1373 04 L-3Q- Co. 1374 Mine Safety Appliances 631.00 16-Jun- L-3Q- Co. 04 1375 7,584.00 1,389,000.00 16-Jun- 04 12- C1074 L-3Q- 12- L-3Q- May- 04 1384 May-04 110940943 1385 Arizona Instrument 04 C1179 25- 04 L-3Q- 24- 110975715 L-3Q- Ametek Power Instrument May- 1387 May-04 111860585 1388 Ltd. 04 C1425 L-3Q- 22-Jun- 11860795 L-3Q- 22- 04 1391 1393 Omni Controls Inc. Jun-04 04 L-3Q- 22-Jun- 1392 Omni Controls Inc. 04 02- C1793 L-3Q- 02- L-3Q- Kian Seng Hardware Aug- 04 1400 Aug-04 111935065 1401 Trading PTE Ltd. 04 C1127 18- 04 L-3Q- 18- 110948354 L-3Q- Hoffer Flow Controls May- 1409 May-04 111927627 1410 Emerson Process 04 C1715 L-3Q- 26-Jul- 111927812 L-3Q- Management 26-Jul- 04 1439 1411 Emerson Process 04 04 L-3Q- Management 26-Jul- 1440 04 03- c 1003 L-3Q- 03- L-3Q- May- 04 ~. 0'!_ 1442 ~-04 _!10932753 ___].441__ '-Cooper Power Systems -- Total Input VAT on Importations for the 3rd Quarter of 2004 ix I

Amended Decision CTA Case No. 7393 (CTA EB Nos. 604 &606)(G.R.No.199572-73) Page 70 of70 Import Entry & Internal BOC Receipt or Official Revenue Declaration Receipt IEIRD BOCor Exhibi Name of Seller Tax Base VAT No. Date Exhibit Date OR No. t 28-Jul- C1751 L-4Q- 28-Jul- L-4Q- Emerson Process 749 04 751 Management 04 04 111928634 L-4Q- Emerson Process 220,413.00 22,041.00 L-4Q- 29-Jul- 111928914 750 Management 271,476.13 13.00 26-Jul- C1716 758 04 111927611 L-4Q- Kokusai Commerce Co., 758,668.91 111928336 759 Ltd 27,148.00 04 04 L-4Q- 26-Jul- 111928476 L-4Q- Kokusai Commerce Co., 625.oo I 763 04 111928932 760 Ltd 28-Jul- C1750 L-4Q- Kokusai Commerce Co., 75,867.00 ! L-4Q- 27-Jul- 764 Ltd 3,645.00 04 04 788 04 L-4Q- Kokusai Commerce Co., 765 Ltd L-4Q- 28-Jul- 793 04 L-4Q- 29-Jul- 797 04 18- C1126 L-4Q- 18- 110948363 L-4Q- Metrix Instruments 241,662.90 24,166.00 May- 04 813 May-04 111928957 789 L & K Ind. Supplies & 149,006.00 14,901.00 29-Jul- 114339434 Serv. Co. 8,956.00 04 C1762 111929675 L-4Q- 89,557.79 29-Jul- 04 04 794 Arizona Instrument 21.00 30-Sep- 04 C2343 L-4Q- Flowserve PTE Ltd 30- 04 04 798 Sep-04 30-Jul- L-4Q- 04 809 30- C2050 30- L-4Q- Aug- 04 Aug-04 113592771 814 Flowserve PTE Ltd 153,447.48 15,345.00 04 192,728.00 Total Input VAT on Importations for the 3rd Quarter of 2004 X Mont Tax Tax Withheld Quarter h Name Non-Resident Individual Tax Base Rate 84,436.50 Exhibit L-2Q-750 to L-2Q- Apr- 6,885.52 195,454.00 751 04 ABB Industry PTE Ltd. 844,365.00 10% 286,776.02 L-2Q-750 to L-2Q- Second Apr- Dyadem International 68,855.20 10% 751 04 L-2Q-752 to L-2Q- May- 753 04 ABB Industry PTE Ltd. 1,954,540.00 10% Sub-Total xi Mont Tax Tax h Quarter Name Non-Resident Individual Tax Base Rate Withheld Exhibit Jul-04 L-3Q-1435 to L-3Q- Third Brooks Automation (Singapore) Jul-04 1436 PTE Ltd. 91,030.00 10% 9,103.00 L-3Q-1435 to L-3Q- Jul-04 Aug- Brooks Automation (Singapore) 1436 L-3Q-1435 to L-3Q- 04 PTE Ltd. 128,636.70 10% 12,863.67 1436 Brooks Automation (Singapore) L-3Q-1437 to L-3Q- PTE Ltd. 982,851.50 10% 98,285.15 1438a Hydrocarbon Risk Consultant Limited 274,855.80_ - 1 0 % _ _ _ _ _27,485.58 -----~ Sub-Total 147,737.40 xii Mont Name Non-Resident Individual Tax Base Tax Tax Exhibit h Rate Withheld L-4Q-830 to L-3Q- Quarter 10% 16,817.49 10% 84,802.40 831 Oct-04 Fulkerson & Associates 168,174.90 10% 424,350.20 L-4Q-832 to L-3Q- 10% Nov- Thomason Mechanical _54,070.5~ 833 - L-4Q-834 to L-3Q- Fourth 04 Corporation 848,024.00 580,040.61 Dec- 835 L-4Q-834 to L-3Q- 04 Kokusai Commerce Co. Ltd. 4,243,502.00 835 Dec- ----- _Q!_ '--Mar~ Cooling_'!'ec~ologi~s ---- 540,705.20 -- ~/ ------- Sub-Total ('