Streamlining the Process of Issuance of Permits, Certifications, Clearances and Licenses for Housing and Resettlement Projects in Yolanda-Affected Areas

June 20, 2013 BIR RULING NO. 229-13 Section 32 (B) (6) (b) of the Tax Code, as amended; BIR Ruling No. 199-11; BIR Ruling No. 084-10; BIR Ruling No. 131-10; BIR Ruling No. 021-10 Nonato & Nonato Law Offices Room 405, 4th Floor, Tulips Center A.S. Fortuna St., Bakilid, Mandaue City Attention: Atty. Rester John L. Nonato Gentlemen : This refers to your letter dated March 14, 2012, duly indorsed by Revenue Region No. 13 Cebu City requesting in behalf of Olympus Optical Technology Philippines Corporation, for confirmation of opinion that the separation benefits and other benefits of your retrenched employees is exempt from income tax and consequently from withholding tax. It is represented that Olympus Optical Technology Philippines Corporation with (TIN 214-448-262-000) is a domestic corporation primarily engaged in the design, manufacture, assembly, packing, storing, export, distribution, marketing, selling at wholesale, promotion and otherwise generally trade or deal in the international market with precision medical equipment and apparatus, including but not limited to endoscope, microscope, blood analyzer, lens and surgical equipment and their component parts; the design development and exportation of software for manufacturing and usage/operation of medical equipment and apparatus and that related to after sales and customer service support, and other similar goods or products; and that due to current financial crisis and scandal surrounding the Olympus Group of Companies as well as the treat on the Olympus Group of Companies' market share, it will ceasing its operation in the Philippines, as a result, it shall permanently terminate three hundred five (305) of its employees effective May 31, 2012 or more than a month after the service of notification to employees and the Department of Labor and Employment-Cebu City (DOLE-Cebu City) (see annex) ; and that on April 17, 2012, Olympus Optical Technology Philippines Corporation notified DOLE-Cebu City of its intention to close and cease its production operations in Cebu. AaIDCS In reply, please be informed that pursuant to Section 32 (B) (6) (b) of the Tax Code of 1997, as amended, any amount received by an official or employee or by his heirs from the employer as a consequence of separation of such official or employee from the service of the employer due to death, sickness or other physical disability or for any cause beyond the control of the said official or employee shall not be included in the gross income and shall be exempt from taxation under Title II of the same Code. (BIR Ruling No. 084-10 dated October 6, 2010) The above-mentioned law requires the presence of two (2) conditions in order that the employee benefits may be granted tax exemption, namely (1) the employee is separated from the service of the employer due to death, sickness or other physical disability or for any cause beyond the control of the said official or employee, and (2) the employer pays benefits to the official or employee or his heirs as a consequence of such separation. (BIR Ruling No. 131-10 dated December 1, 2010) Accordingly, the separation pay to be received by the retrenched employees as a result of their separation from the service is exempt from income tax and consequently from the withholding tax prescribed by Section 79, Chapter XIII, Title II of the Tax Code of 1997, as implemented by Revenue Regulations No. 2-98, as amended. (BIR Ruling No. 021-10 dated July 30, 2010) Moreover, pursuant to Section 2.78.1 (A) (7) of RR 2-98, as amended, the terminal pay, i.e. , commutation and payment of monetized unused vacation leave credits not exceeding ten (10) days during the year are not subject to income tax and consequently to the withholding tax. Conversely, the cash equivalent of vacation leave exceeding ten (10) days is subject to tax. However, this same principle cannot apply to SICK leave credits since an employee must actually go on sick leave to be able to avail of said leave credits. (BIR Ruling No. 199-2011 dated June 29, 2011) It is, however, understood that this exemption does not include the payment of the separated employee's salaries and the payment of the 13th month pay and other benefits in excess of the Php30,000.00 threshold under Section 2.78.1 (A) (3) (a) and (A) (7) of RR 2-98, as amended. (BIR Ruling No. 199-2011 dated June 29, 2011) This ruling is being issued on the basis of the foregoing facts as represented. However, if upon investigation, it will be disclosed that the facts are different, then this ruling shall be considered null and void. HIaTCc Very truly yours, (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue ANNEX List of Affected Employees Empl. Hiring/ No. Full Name Deployment Designation Separation Date Date 1 OPI006 REYNALDO C. LUZON 01/16/02 Section 7/31/2012 Manager 2 OPI009 CLOVER JON M. AUXTERO 04/06/02 Section 7/31/2012 Manager 3 OPI011 RAM M. CABALHUG 04/06/02 Operator 5/31/2012 4 OPI016 MARICAR N. ESPINOSA 04/06/02 Inspector 6/30/2012 5 OPI019 JOY L. ROSALES 04/06/02 Operator 5/31/2012 6 OPI023 MARIA WELNA B. PASAPORTE 04/06/02 Sub-Team 5/31/2012 Leader 7 OPI025 IREN P. IGNACIO 04/06/02 Line Leader 5/31/2012 8 OPI029 CATHERINE B. VERGARA 04/06/02 Sub-Team 5/31/2012 Leader 9 OPI031 RODOLFO M. CASTILLO JR. 04/22/02 Section 7/31/2012 Manager 10 OPI033 GENEVIE S. AUXTERO 05/13/02 Section 12/31/2012 Manager 11 OPI034 RANEISA T. BAGUIO 04/25/02 Sub-Team 5/31/2012 Leader 12 OPI037 JANICE de la PEA PATRIARCA 04/25/02 Sub-Team 5/31/2012 Leader 13 OPI040 NIOLITO C. RODRIGO 05/02/02 Section 7/31/2012 Manager 14 OPI043 NESTOR B. REFORMINA 07/18/02 Sub-Team 6/30/2012 Leader 15 OPI044 LOVELYN A. ACAR 07/29/02 Sub-Team 5/31/2012 Leader 16 OPI051 MA. MICHELLE D. YBANEZ 07/29/02 Line Leader 5/31/2012 17 OPI052 MIRAFLOR I. BOTILLA 07/29/02 Operator 5/31/2012 18 OPI054 ANALLY M. TAMPUS 07/29/02 Sub-Team 5/31/2012 Leader 19 OPI055 GWEN S. DAPAR 07/29/02 Line Leader 5/31/2012 20 OPI056 FLOREMIE T. SUMAGANG 07/29/02 Team Leader 5/31/2012 21 OPI060 JEROME A. GADORES 09/04/02 Operator 5/31/2012 22 OPI062 MODLYN B. NOBLEZA 11/13/02 Line Leader 6/30/2012 23 OPI066 EMIBERTO O. COLUBIO JR. 12/10/02 Sub-Team 6/30/2012 Leader 24 OPI073 ROSIEBETH P. ALFORQUE 03/08/03 Asst. Section 7/31/2012 Manager 25 OPI077 JULIE M. FRIOLO 05/02/03 Operator 5/31/2012 26 OPI079 MYHRA ANN M. MOLDE 05/02/03 Sub-Team 5/31/2012 Leader 27 OPI086 MA. BETTYCRIS D. ALEGADO 06/25/03 Inspector 5/31/2012 28 OPI096 MARIA THERESA Y. IBONES 08/22/03 Production 5/31/2012 Staff 29 OPI097 RICHARD B. INOC 10/03/03 Team Leader 6/30/2012 30 OPI102 CHARIE G. SUAREZ 11/10/03 Sub-Team 5/31/2012 Leader 31 OPI103 ANNALIE R. MABITAD 11/10/03 Line Leader 5/31/2012 32 OPI105 SUZETTE J. DUPA 12/01/03 Operator 5/31/2012 33 OPI111 GRACE JOY J. DAMAYO 12/15/03 Sub-Team 5/31/2012 Leader 34 OPI113 MARIA GENESA C. RATILLA 12/15/03 Operator 5/31/2012 35 OPI120 ALWYN D. PIANDONG 02/03/04 Team Leader 6/30/2012 36 OPI121 EUNICE C. ONTONG 02/05/04 Operator 5/31/2012 37 OPI124 VALERIANA THERESA J. 02/11/04 Shift Leader 5/31/2012 ABACAHIN 38 OPI125 JANICE Q. MOCKON 02/20/04 Asst. Section 6/30/2012 Manager 39 OPI126 DAISY A. TAGALOG 03/15/04 Operator 5/31/2012 40 OPI128 JAYLENE C. REGALA 03/15/04 Operator 5/31/2012 41 OPI129 ANNIE L. CAPAROZO 03/15/04 Operator 5/31/2012 42 OPI130 SARA G. CERVANTES 03/15/04 Operator 5/31/2012 43 OPI132 CONDE, OFELIA IDOY 03/15/04 Operator 5/31/2012 44 OPI134 RUTCHELLE L. REQUIOMA 03/15/04 Operator 5/31/2012 45 OPI135 LENY T. PAHIMUTANG 03/15/04 Operator 5/31/2012 46 OPI136 GLYNAH MARIE A. PEALOGA 04/23/04 Operator 5/31/2012 47 OPI138 MARY ANN A. ALOLINO 04/23/04 Line Leader 5/31/2012 48 OPI139 CHONA CARMEN Y. COGTAS 04/23/04 Line Leader 5/31/2012 49 OPI141 HONEY LYNN P. DAGATAN 04/23/04 Warehouse 5/31/2012 Staff 50 OPI143 LOUELA P. INCIO 04/23/04 Line Leader 5/31/2012 51 OPI145 MARICEL S. MARCO 04/23/04 Sub-Team 5/31/2012 Leader 52 OPI148 CHERYL P. NAVAJA 04/23/04 Operator 5/31/2012 53 OPI150 JONALYN I. DIMPAS 04/29/04 Operator 5/31/2012 54 OPI155 ERLOUS A. BARREDO 06/03/04 Team Leader 6/30/2012 55 OPI158 EDUARDO T. MIRO JR. 06/03/04 Team Leader 5/31/2012 56 OPI159 MILHKA T. PINILI 06/03/04 Asst. Section 7/31/2012 Manager 57 CPI161 ARNEL L. PEDERITO 06/18/04 Sub-Team 6/30/2012 Leader 58 OPI165 IVY B. MISOLES 08/05/04 Operator 5/31/2012 59 OPI166 IRENE C. APURA 08/05/04 Line Leader 5/31/2012 60 OPI167 PINKY P. LIMPANGOG 08/05/04 Inspector 6/30/2012 61 OPI169 MARCIA M. DEVECAY 08/05/04 Line Leader 5/31/2012 62 OPI170 ANN CATHERINE I. SEVILLA 08/05/04 Operator 5/31/2012 63 OPI175 BEBIYEN E. BENAVENTE 09/13/04 Operator 5/31/2012 64 OPI176 FLAIGNE D. BOLONGON 09/13/04 Operator 5/31/2012 65 OPI177 ELMA S. DEIPARINE 09/13/04 Operator 5/31/2012 66 OPI178 RICHARD E. DENIEGA 09/13/04 Operator 6/30/2012 67 OPI182 MARICEL S. MAYOL 09/13/04 Operator 5/31/2012 68 OPI185 AUGIE TROY V. VERANO 09/13/04 Team Leader 5/31/2012 69 OPI186 MARLYN T. DABON 09/17/04 Operator 5/31/2012 70 OPI190 RAZEL A. DENIEGA 11/04/04 Line Leader 5/31/2012 71 OPI192 JERARD L. BACUS 11/04/04 Operator 5/31/2012 72 OPI193 ANA MARIE J. BERAME 11/04/04 Operator 5/31/2012 73 OPI197 MA. RIZA P. DIAZ 11/04/04 Operator 5/31/2012 74 OPI198 WARREN D. EMBAJADOR 11/04/04 ShL 6/30/2012 75 OPI210 CHONA O. ARCHIVAL 11/09/04 Line Leader 5/31/2012 76 OPI211 JOAQUINA P. GONZAGA 11/09/04 Operator 5/31/2012 77 OPI218 MERCILUNA S. LIMORAN 12/06/04 Asst. Section 6/30/2012 Manager 78 OPI224 RONA A. MILLABANE 12/09/04 Operator 5/31/2012 79 OPI226 MIGUELA G. CANUDAY 12/09/04 Operator 5/31/2012 80 OPI227 CAROLYN V. INOT 12/09/04 Operator 5/31/2012 81 OPI229 RUTCHAN O. AMPIL 12/09/04 Operator 5/31/2012 82 OPI230 JOAN A. CAETE 12/14/04 Line Leader 5/31/2012 83 OPI231 ERLYN F. SANCHEZ 12/14/04 Operator 5/31/2013 84 OPI233 MARISSA P. LAGUNDA 12/14/04 parts 5/31/2012 issuance 85 OPI234 JEAN A. BONTUYAN 12/20/04 prdn staff 6/30/2012 86 OPI235 CRISTOPHER M. PACHICA 12/20/04 Asst. Section 7/31/2012 Manager 87 OPI239 NATASHA LEIGH L. ABELLANA 03/07/05 Prod Engr 5/31/2012 88 OPI243 NELIA C. BUTAD 03/14/05 Operator 5/31/2012 89 OPI246 MERLITA L. CABAOG 03/14/05 Operator 5/31/2012 90 OPI247 GINA N. MANGUBAT 03/14/05 Line Leader 5/31/2012 91 OPI249 ARLYN A. VERANO 03/18/05 Sub-Team 5/31/2012 Leader 92 OPI254 JENNIFER D. RAFAELA 04/11/05 Line Leader 5/31/2012 93 OPI256 DANTE P. LAMBOJON 04/16/05 Operator 5/31/2012 94 OPI258 JOSEPHINE N. YBAEZ 04/16/05 Inspector 5/31/2012 95 OPI259 EVANGELINE S. BRIONES 04/16/05 Sub-Team 5/31/2012 Leader 96 OPI263 FRANCIS G. ABRASADO 04/19/05 Operator 5/31/2012 97 OPI265 MELISA A. DAMAYO 04/26/05 Operator 5/31/2012 98 OPI271 SHILA MIE C. ALCANO 04/26/05 Operator 5/31/2012 99 OPI272 JESSICA R. CENIZA 04/26/05 Operator 5/31/2012 100 OPI273 MA. LOURDES D. JOROLAN 04/26/05 Operator 5/31/2012 101 OPI277 JONNAH P. BACANG 04/26/05 Operator 5/31/2012 102 OPI291 MARLON R. BORRES 06/07/05 Machine 5/31/2012 Maintenance 103 OPI295 RENEBOY L. DANDAN 07/02/05 Line Leader 5/31/2012 104 OPI296 IRIS M. MEDORA 07/04/05 Inspector 5/31/2012 105 OPI299 EMMANUEL O. DALUCANOG 07/08/05 Operator 5/31/2012 106 OPI304 JOSEPH R. AMOLO 07/13/05 Operator 5/31/2012 107 OPI306 RUEL T. SUELO 07/13/05 Operator 5/31/2012 108 OPI311 ARNEL S. EVIN 07/26/05 Technical 5/31/2012 Staff 109 OPI313 JIMMY BOY D. AMORA 09/02/05 Shift Leader 5/31/2012 110 OPI315 JULIUS Q. TAMPOS 09/02/05 Shift Leader 5/31/2012 111 OPI316 IRENE B. BOHOL 09/12/05 Line Leader 6/30/2012 112 OPI323 JONATHAN G. MAQUILAN 09/21/05 Operator 5/31/2012 113 OPI329 GIANNE Q. ABELA 10/25/05 Operator 5/31/2012 114 OPI331 JOY T. ALGO 10/25/05 Operator 5/31/2012 115 OPI334 NISSAN R. BITOON 10/25/05 Operator 5/31/2012 116 OPI335 RHONA FE C. LEYSON 10/25/05 Operator 5/31/2012 117 OPI336 JOAN C. MONTEALTO 10/25/05 Operator 5/31/2012 118 OPI337 KATHERINE M. COSEP 10/25/05 Operator 5/31/2012 119 OPI342 UNILYN H. DUHIG 10/25/05 Operator 5/31/2012 120 OPI343 CRISTINE J. BESUA 10/25/05 Sub-Team 5/31/2012 Leader 121 OPI349 JENIE L. PEPITO 10/25/05 Operator 5/31/2012 122 OPI350 MAY LORRAINE J. PRADO 10/25/05 Operator 5/31/2012 123 OPI351 IMEE T. RAMERIC 10/25/05 Operator 5/31/2012 124 OPI352 MICHELLE S. OTOTAN 10/25/05 Operator 5/31/2012 125 OPI353 JUDELYN P. TAMPOS 10/25/05 Inspector 5/31/2012 126 OPI354 MARIA EVELYN A. VILLAR 10/25/05 Operator 5/31/2012 127 OPI355 JENNIBETH V. SIMON 10/25/05 Operator 5/31/2012 128 OPI358 MARY JANE J. BELIOT 11/29/05 Inspector 5/31/2012 129 OPI359 JANICE P. BULAHAN 11/29/05 Operator 5/31/2012 130 OPI360 MARJORIE ANN C. PENOLIAD 11/29/05 Operator 5/31/2012 131 OPI363 ALFEE S. VILORIA 11/29/05 Operator 5/31/2012 132 OPI367 MARGRETT P. PEDERITO 11/30/05 Operator 5/31/2012 133 OPI368 NELSON G. ALBARDONIDO 12/01/05 Operator 5/31/2012 134 OPI369 RUBIELYN B. QUIA-OT 12/01/05 Inspector 5/31/2012 135 OPI371 ALICE D. SORINGA 12/01/05 Operator 5/31/2012 136 OPI372 GRACE L. AMORA 12/01/05 Operator 5/31/2012 137 OPI373 ANGELA D. MAHAN 12/01/05 Operator 5/31/2012 138 OPI374 MELYN M. LABITAD 12/01/05 Operator 5/31/2012 139 OPI377 MINERVA ANGELITA R. 12/08/05 Sub-Team 5/31/2012 ARABIS Leader 140 OPI378 DIANE A. GWEH 12/08/05 Technical 5/31/2012 Staff 141 OPI380 CHRISTINE L. TAN 12/12/05 Team 12/31/2012 Leader 142 OPI382 CHARISSE O. BAROMAN 12/20/05 Sub-Team 6/30/2012 Leader 143 OPI385 ELSIE L. DEVILLERES 01/03/06 Sub-Team 5/31/2012 Leader 144 OPI386 LORIELYN M. TAMPUS 01/03/06 Operator 5/31/2012 145 OPI388 RAYMOND S. ALBARACIN 01/02/06 Line Leader 9/30/2012 146 OPI396 JOANNE A. OCHEA 03/10/06 prdn staff 6/30/2012 147 OPI398 CRISTY C. SASING 03/27/06 Sub-Team 5/31/2012 Leader 148 OPI404 JOEMAR T. GALANG 04/05/06 Sub-Team 5/31/2012 Leader 149 OPI407 MARCELO G. TABIGUE JR. 04/06/06 Sub-Team 6/30/2012 Leader 150 OPI410 NOE ALISTAIR F. MONTEJO 04/24/06 Team Leader 5/31/2012 151 OPI413 DANILO A. TRAZO 04/24/06 Asst. Section 6/30/2012 Manager 152 OPI418 RODSEL V. CURATO 05/02/06 Operator 5/31/2012 153 OPI423 ANALIZA G. MAHINAY 05/02/06 Operator 5/31/2012 154 OPI424 ANABEL A. NUCOS 05/02/06 Operator 5/31/2012 155 OPI425 MARIVIC A. TEJADA 05/02/06 Operator 5/31/2012 156 OPI426 MARIA Y. BORBON 05/02/06 Operator 5/31/2012 157 OPI428 JOSEPHINE I. COLUBIO 05/03/06 Operator 5/31/2012 158 OPI430 RENAN E. VILLENA 05/04/06 GA Office 5/31/2012 Staff 159 OPI432 LIZ S. APOLINAR 06/03/06 Shift Leader 5/31/2012 160 OPI433 VIOLETA L. CANONO 06/03/06 Operator 5/31/2012 161 OPI435 SERLITA M. PARAME 06/03/06 Inspector 5/31/2012 162 OPI436 JUNBIE G. SAN PEDRO 06/03/06 Operator 5/31/2012 163 OPI438 JEFFREY G. BUNA 06/13/06 Shift Leader 5/31/2012 164 OPI439 RITCHEL C. BALDOMARO 06/13/06 Receiving 5/31/2012 in-Charge 165 OPI440 JOSEPHINE L. ESTRADA 06/13/06 Operator 5/31/2012 166 OPI441 MARDIE L. CAPURAS 06/13/06 Operator 5/31/2012 167 OPI442 EVELYN M. RIBO 06/13/06 Operator 5/31/2012 168 OPI443 CHESTER M. PEROY 06/13/06 Line Leader 5/31/2012 169 OPI444 MANUEL A. RUIZ III 06/13/06 Warehouse 5/31/2012 170 OPI448 EDEN P. ADIO 07/11/06 Sub-Team 5/31/2012 Leader 171 OPI449 MARIA ELOHRA S. OMAYAN 07/17/06 Team Leader 5/31/2012 172 OPI450 METHUSELAH A. ARO 08/10/06 Team Leader 5/31/2012 173 OPI453 LUCENA O. LOMA 09/04/06 Team Leader 5/31/2012 174 OPI457 JENELYN F. BUCOG 10/12/06 Inspector 5/31/2012 175 OPI459 GIRLY G. CABELLON 10/12/06 Doc Control 5/31/2012 176 OPI460 JHEBIELOU M. PAHARA 10/12/06 Sub-Team 5/31/2012 Leader 177 OPI462 SUSANA C. HADAUSAN 10/12/06 Sub-Team 5/31/2012 Leader 178 OPI464 GERLIE B. ISOK 10/13/06 Sub-Team 5/31/2012 Leader 179 OPI467 JAVIER N. LIMPAG 10/17/06 Sub-Team 5/31/2012 Leader 180 OPI468 CHERRY S. BARONG 10/17/06 Shift Leader 5/31/2012 181 OPI477 MAE ANGELI J. ABING 01/30/07 Team Leader 5/31/2012 182 OPI481 RANEL J. FERNANDEZ 04/03/07 Line Leader 9/30/2012 183 OPI483 GABRIEL S. DOOS 04/10/07 Operator 5/31/2012 184 OPI485 ANGELO J. ZERRUDO 04/11/07 Operator 5/31/2012 185 OPI488 MARNIE C. JOROLAN 04/16/07 Operator 5/31/2012 186 OPI489 JONATHAN C. PARBA 04/19/07 Operator 5/31/2012 187 OPI491 JULIE ANN I. SOLAR 04/25/07 Inspector 5/31/2012 188 OPI492 RONA Y. ROSALES 04/25/07 Operator 5/31/2012 189 OPI493 JENIFER B. CINCO 04/26/07 Operator 5/31/2012 190 OPI498 JOSE OLIVER I.OCHEA 05/04/07 Team Leader 5/31/2012 191 OPI502 RODULFO R. BESUA 06/26/07 Inspector 5/31/2012 192 OPI509 JANET A. URSAL 09/01/07 Team Leader 6/30/2012 193 OPI511 PHEGELOU F. PONTILLO 09/06/07 Acctg. 12/31/2012 Staff 194 OPI513 JOSHA I. KISEO 10/10/07 Team Leader 5/31/2012 195 OPI514 BENIGNO P. CORTES 10/17/07 Operator 5/31/2012 196 OPI516 MARLON N. BAWIGA 11/03/07 Operator 5/31/2012 197 OPI517 LEONEZA F. CUIZON 11/03/07 Operator 5/31/2012 198 OPI518 OLWEN S. FAROL 11/03/07 Operator 5/31/2012 199 OPI519 MARILYN B. CARREON 11/06/07 Inspector 5/31/2012 200 OPI520 WILBERT D. BASAEZ 11/06/07 Sub-Team 5/31/2012 Leader 201 OPI521 MARICEL A. REVILLA 11/06/07 Operator 5/31/2012 202 OPI522 LELONA C. GUNGOB 11/17/07 Operator 5/31/2012 203 OPI528 RICKY C. BARING 01/07/08 Operator 5/31/2012 204 OPI529 BENIGNA CHERRYL L. NAYA 01/08/08 Co. Nurse 7/31/2012 205 OPI531 MARIE JOY G. CAAYOHAN 02/04/08 Sub-Team 5/31/2012 Leader 206 OPI533 RYAN M. AMORA 02/28/08 Sub-Team 5/31/2012 Leader 207 OPI534 ANTHONY A. BARTOLAY 03/04/08 Sub-Team 5/31/2012 Leader 208 OPI535 MAIREL V. PITOGO 03/04/08 System 5/31/2012 Administrator 209 OPI538 SHEREE V. ONTOY 03/18/08 Doc Control 5/31/2012 Staff 210 OPI542 RENA ROSE H. ALCANTARA 04/01/08 Operator 5/31/2012 211 OPI543 JACKIE LOU A. AMORES 04/01/08 Operator 5/31/2012 212 OPI544 ALLAN L. BARRETE 04/01/08 Operator 5/31/2012 213 OPI545 JUNRIL B. DIONSON 04/01/08 Operator 5/31/2012 214 OPI546 ELSIE C. LIBRADILLA 04/01/08 Operator 5/31/2012 215 OPI547 MARCIANA L. EMBAJADOR 04/01/08 Operator 5/31/2012 216 OPI548 ALFIE S. MINOZA 04/01/08 Operator 6/30/2012 217 OPI549 RENALDO D. PEALOGA JR. 04/01/08 Fabrication 5/31/2012 Staff 218 OPI551 MANOLITO T. SUMALPONG 04/01/08 Shift Leader 5/31/2012 219 OPI552 ANSELMA D. SUMAMPONG 04/01/08 Shift Leader 5/31/2012 220 OPI554 MAFEL M. SANDOT 04/04/08 Inspector 5/31/2012 221 OPI556 VANIZA B. GORRE 04/09/08 Inspector 5/31/2012 222 OPI557 GERLIE A. BARDILAS 04/10/08 Inspector 5/31/2012 223 OPI561 MARLON A. FRANCIS 04/15/08 Safety 6/30/2012 Officer 224 OPI563 ALEX G. CARDONA 04/18/08 Operator 5/31/2012 225 OPI565 ARVIN V. TORRES 04/18/08 Shift Leader 5/31/2012 226 OPI566 RIVELITO G. BUTLIG 04/22/08 Operator 5/31/2012 227 OPI570 JULIUS B. GABISON 04/28/08 Team Leader 6/30/2012 228 OPI571 MARIA JOVY A. MEJIAS 05/06/08 Acctg. Staff 6/30/2012 229 OPI572 MARNIE T. BENTULAN 05/06/08 Prodn. 5/31/2012 Control Staff 230 OPI573 THELMA M. LIGUTOM 05/15/08 Prodn. 5/31/2012 Control Staff 231 OPI575 RELLE NIA P. SALADAGA 06/10/08 Import/ 7/31/2012 Export Staff 232 OPI584 REMIR JUN T. CABATINGAN 09/26/08 Operator 5/31/2012 233 OPI599 GENO T. JUMAO-AS 11/19/09 Sub-Team 12/31/2012 Leader 234 OPI602 WENDYL C. DESPI 03/08/10 Sub-Team 5/31/2012 Leader 235 OPI603 REYNALDO M. DUSARAN JR. 03/08/10 Prodn. Engr 5/31/2012 236 OPI604 RAY ANTHONY T. RIVERAL 03/08/10 Prodn. 5/31/2012 Control Staff 237 OPI606 FRACELM C. TABOTABO 03/12/10 Prodn. Engr 5/31/2012 238 OPI608 ANALYN ABELLO 04/05/10 Inspector 5/31/2012 239 OPI609 ERICK L. ABONETE 04/05/10 Maintenance 9/30/2012 Technician 240 OPI610 LOREBELLE G. BACUS 04/05/10 Sub-Team 5/31/2012 Leader 241 OPI611 LEA G. BATERNA 04/05/10 Operator 5/31/2012 242 OPI612 MARICHU A. BOYBOY 04/05/10 Operator 6/30/2012 243 OPI613 KATHRYN MAE A. COMEROS 04/05/10 Operator 5/31/2012 244 OPI614 RIZ C. DACALOS 04/05/10 Inspector 5/31/2012 245 OPI616 LEOVI E. ENDRINA 04/05/10 Operator 6/30/2012 246 OPI617 EUFEMIO L. GUDITO JR. 04/05/10 Operator 5/31/2012 247 OPI618 SHEILA MAE R. IGOT 04/05/10 Inspector 5/31/2012 248 OPI619 SELY D. MARCO 04/05/10 Operator 5/31/2012 249 OPI620 JERNA B. MIOZA 04/05/10 Operator 5/31/2012 250 OPI621 ZOSIMA P. PACQUIAO 04/05/10 Operator 5/31/2012 251 OPI622 WENDELL A. PARACUELLES 04/05/10 Operator 5/31/2012 252 OPI623 ANALEE G. PATALINGHUG 04/05/10 Operator 5/31/2012 253 OPI624 MICHAEL Q. PEPITO 04/05/10 Operator 5/31/2012 254 OPI625 MARIE P. VILLEGAS 04/05/10 Inspector 5/31/2012 255 OPI626 TERESITO A. VILLEGAS 04/05/10 Operator 5/31/2012 256 OPI627 ROSY O. LAPE 04/16/10 Inspector 5/31/2012 257 OPI628 ANGELEN B. TORRES 04/16/10 Operator 5/31/2012 258 OPI629 LESLIE L. VILLANUEVA 04/19/10 Quality Engr 5/31/2012 259 OPI631 JHUNREY P. TORING 05/03/10 WTF 9/30/2012 Operator 260 OPI633 MANELYN C. OUANO 06/07/10 Environment 6/30/2012 Staff 261 OPI634 NILO JUNN A. PARAS 06/17/10 Team Leader 5/31/2012 262 OPI635 MARY JOY S. BONITA 07/05/10 Quality Engr 5/31/2012 263 OPI636 ARIEL C. AGUILAR 07/19/10 Prodn. Engr 5/31/2012 264 OPI637 ROY CARMELO E. REROMA 07/19/10 Prodn. Engr 5/31/2012 265 OPI639 HERALD Y. DE LEON 08/10/10 Pollution 9/30/2012 Control Officer 266 OPI640 GARY V. BARING 08/10/10 Prodn. End 5/31/2012 267 OPI641 BERNIE C. LOGROO 08/10/10 Prodn. Engr 5/31/2012 268 OPI645 LESLIE R. MARULLANO 09/13/10 Maintenance 9/30/2012 Engr. 269 OPI646 ROMA BETH L. BERNABE 10/22/10 Purchasing 5/31/2012 Staff 270 OPI649 AISHA MARIE D. ROLLAN 11/12/10 Technical 5/31/2012 Engr 271 OPI650 MAYCLIER B. CASTILLA 11/22/10 Acctg. Staff 12/31/2012 272 OPI651 MERRY DAY V. EMPINADO 11/22/10 Import/ 5/31/2012 Export Staff 273 OPI652 FRANCIS MAY M. BARANGAN 11/22/10 Technical 5/31/2012 Engr 274 OPI653 HERSHEY P. ELVIRA 11/30/10 HR Staff 7/31/2012 275 OPI654 AZER B. BATIANCILA 12/06/10 Prodn. 5/31/2012 Control Staff 276 OPI655 MARY SAM A. JAMODIONG 12/13/10 Co. Nurse 5/31/2012 277 OPI657 LOWIE MARTIN D. ESPAOLA 01/25/11 System 5/31/2012 Developer 278 OPI658 EUMAR R. SULLA 02/21/11 Prodn. 5/31/2012 Control Staff 279 OPI659 EMMANUEL LEJUNE C. CHENG 02/25/11 System 5/31/2012 Developer 280 OPI660 RUBY GRACE L. REOMA 03/09/11 Prodn. Engr 5/31/2012 281 OPI661 MARK HEIDGES A. ROSALES 03/09/11 Prodn. Engr 5/31/2012 282 OPI662 LYAN L. BRIGOLI 03/21/11 Pollution 6/30/2012 Control Officer 283 OPI663 MARJSEAN KRIZ D. PULVERA 03/22/11 Prodn. Engr 5/31/2012 284 OPI0664 ROXENIT L. LAVADOR 03/28/11 System 5/31/2012 Administrator 285 OPI0665 ESCABAS, VIRGINITA A. 04/04/11 Operator 5/31/2012 286 OPI0666 GEORGA, RUTH M. 04/04/11 Operator 5/31/2012 287 OPI0667 DINOY, MAE ANN L. 04/04/11 Operator 5/31/2012 288 OPI0668 HISONA, EDITHA C. 04/04/11 Operator 5/31/2012 289 OPI0669 ASPLECO, JULIE ANN R. 04/04/11 Operator 5/31/2012 290 OPI0670 LARIOSA, VICNORRIS M. 04/04/11 Inspector 5/31/2012 291 OPI0672 FAJARDO, ALCHIER P. 04/04/11 Operator 5/31/2012 292 OPI0673 CUYOS, ANALOU P. 04/04/11 Warehouse 5/31/2012 Staff 293 OPI0674 BUCAR, GEORGE B. 04/04/11 Facility 5/31/2012 Maintenance Technician 294 OPI0675 BUAYA, LISA G. 04/11/11 Operator 5/31/2012 295 OPI0676 FLORITA, NICASIO JR. A. 04/11/11 Operator 5/31/2012 296 OPI0677 VILLANUEVA, JANICE H. 04/11/11 Operator 5/31/2012 297 OPI0678 ANDING, CHARLEN M. 04/13/11 Operator 5/31/2012 298 OPI0680 LUCHANA, SANDY N. 04/13/11 Operator 5/31/2012 299 OPI0682 ARRABIS, LEO JR. C. 04/18/11 Process 5/31/2012 Engineer 300 OPI0683 ZANORIA, MARIANNE C. 04/18/11 Process 5/31/2012 Engineer 301 OPI0684 MONDOEDO, JANIN C. 05/16/11 Purchasing 5/31/2012 Staff 302 OPI0685 LANGIT, EMMANUEL REY C. 06/07/11 Production 5/31/2012 Engineer 303 OPI0686 VILLAPEZ, APRIL GAY B. 10/04/11 Production 6/30/2012 Staff 304 OPI0687 NADORRA, LOVELY T. 10/13/11 Chemical 5/31/2012 Analyst 305 OPI0688 MERIDA, MARC ARNIEL E. 01/09/12 Production 5/31/2012 Engineer