BIR Ruling [DA-231-00]

May 17, 2000 BIR RULING [DA-231-00] 32 (B) (6) (b) SB-69-98 Coca-Cola Bottlers Philippines, Inc. Feliza Building, 108 Herrera Street Legaspi Village, Makati City Attention: Mr . Nelson D . Empalmado Vice-President Tax Counsel Gentlemen : This refers to your letter dated January 31, 2000 requesting for a ruling that the separation benefits to be paid to your employees who will be separated from the service due to the retirement of the production facilities at the Manila and the Antipolo plants of Coca-Cola Bottlers Philippines, Inc. (CCBPI) are exempt from income tax and consequently from the withholding tax. EScAID It is represented that after an extensive study of the current production infrastructure and a careful review of the directions of the business of CCBPI, it has become evident that the optimal approach for managing its resources is to integrate its production facilities and retire production facilities that are no longer cost effective and viable to operate; that the decision to retire the production facilities in Manila and Antipolo plants involved many complex technical, capital investments and cost management considerations; that some of these are the insufficient supply and deteriorating quality of ground water in Manila and Antipolo; that in addition, the equipments in both plants are among the oldest and have low efficiency, resulting to significantly less production capacity; that while it is not an objective of management's decision in integrating production capacity, reduction in manpower becomes a natural consequence; that employees whose works are directly or indirectly related with the production facilities of the Manila and the Antipolo plants of CCBPI will be separated from the service; that to cushion the effect of their separation from the service of CCBPI, the affected employee will be paid and/or given the following separation benefits: COMPENSATION PACKAGE A. To be paid by CCBPI RETIREMENT PLAN 1. Separation pay equivalent to 100% of monthly salary for every year of service B. To be paid and/or given by CCBPI 1. Displacement Assistance For those with less than 15 years in service: 50% of separation pay AEITDH For those with 15 years of service or more: 75% of separation pay 2. Commutation of unused sick and vacation leave credits 3. Proportionate 13th month pay 4. Shares of stock in Coca-Cola Amatil Limited not yet vested under the Employee Share Plan but awarded due to the separation; 5. Accident and life insurance for 5 years; 6. Group Hospitalization Insurance Program for 5 years SUPPORT PROGRAM CCBPI under its "Paghahanda sa Pagbabago (PSP) Program, will provide assistance to affected employees on livelihood options and opportunities outside CCBPI employment Features : Counseling workshops will be offered to help employees plan for the change in their life; and Seminars on livelihood options and opportunities that CCBPI will engage the services of a non-governmental organization to manage the support program and that the following employees will be separated from the service effective February 29, 2000: PLANT EMPLOYEE NAME DEPARTMENT POSITION 1 MANILA ABABAO, ESTEBAN P. BOTTLING LINE #1 BOTTLING CREW 2 MANILA ABALDE JR. QUIRINO B. QUALITY CONTROL SEC QC TECHNICIAN 3 MANILA ABAN, ALEX C. ENGINEERING DEPT CLERK-TYPIST 4 MANILA ABANGAN, RAUL R. PHYSICAL DISTN DEPT. SEGREGATOR 5 MANILA ABINADO, JOSE P. BOTTLING LINE 4 BOTTLING CREW 6 MANILA ABOLENCIA, ANTONIO V. OFC OF PRODN PRODN SUPRNDT SUPERVISOR 7 MANILA ABUSO, JOSE G. BLD-MATERIALS RECEIVER-ISSUER CONTROL 8 MANILA ALFILER, ALBERTO L. BOTTLING LINE #1 BOTTLING CREW 9 MANILA ALINEA, RENATO S. PHYSICAL DISTN DEPT PD CLERK 10 MANILA ALTABANO, BENEDICTO F. BOTTLING LINE #3 BOTTLING CREW 11 MANILA ALVAREZ, NELSON ENGINEERING DEPT ENGINEERING SUPVR 12 MANILA AMPER, ALBERTO V. BOTTLING LINE #1 BOTTLING CREW 13 MANILA ANOVER, WILFREDO M. ENGINEERING DEPT PREVENTIVE MAIN MECH 14 MANILA ANTONIO, MARIO L. BOTTLING LINE #3 BOTTLING CREW 15 MANILA ARAO, DOMINGO M. PHYSICAL DESTN DEPT YARDMAN 16 MANILA ARIAS, BENEDICTO A. BOTTLING LINE BOILER MAN COMMON 17 MANILA ARNAIZ, JULIAN M. BOTTLING LINE #2 BOTTLING CREW 18 MANILA ARZAGA, JOSEPH C. BOTTLING LINE #2 BOTTLING CREW 19 MANILA AVILA, RODOLFO S. BOTTLING LINE #4 BOTTLING CREW 20 MANILA AYES, JOEL B. BOTTLING LINE #2 BOTTLING CREW 21 MANILA BAGAMASBAD, JOSE QUALITY CONTROL QC TECHNICIAN EFREN P. SEC 22 MANILA BALACUIT, ROQUE C. BOTTLING LINE ASST SYRUP MAN COMMON 23 MANILA BALAQUIDAN, ISMAEL M. ENGINEERING DEPT PREVENTIVE MAINT MECH 24 MANILA BALUBAR, NARCISO V. BOTTLING LINE #3 BOTTLING CREW 25 MANILA BANZON, LUIS S. JR. BOTTLING LINE #4 BOTTLING CREW 26 MANILA BASTES, ROMEO D. BOTTLING LINE #3 PACKER OPERATOR 27 MANILA BAUDEN, ANGEL B. PHYSICAL DISTN DEPT DRIVER 28 MANILA BAUTISTA, RICARDO R. BOTTLING LINE 4 PACKER OPERATOR 29 MANILA BELANO, REYNALDO C. BOTTLING LINE #1 BOTTLING CREW 30 MANILA BELDAD JR. JAIME A. ENGINEERING DEPT LINE MECHANIC 31 MANILA BELTRAN, BENJAMIN L. OFC OF PRODN BOTTLING SUPRNDT FOREMAN 32 MANILA BERINO, DIOSDADO B. BOTTLING LINE WATER COMMON TREATMENT MAN 33 MANILA BIALA, RICARDO O. BOTTLING LINE SYRUP MAN COMMON 34 MANILA BOLOS, ANTONIO C. BOTTLING LINE 6 FOUNTAIN CREW 35 MANILA BONES, EDUARDO T. ENGINEERING DEPT LATHEMAN 36 MANILA BUBON, CLEOTILDO R. PHYSICAL DISTN DEPT DRIVER 37 MANILA BUENAFLOR, JOHN PAUL PHYSICAL DISTN DEPT FORKLIFT M. OPERATOR 38 MANILA BUTLAY, RUSTOM P. PHYSICAL DISTN DEPT PALLET LOADER 39 MANILA CABALLERO, GELIBERTO BOTTLING LINE 4 FILLER OPERATOR M. 40 MANILA CABALO, FLORENCIO C. BLD-MATERIALS UTILITY MAN CONTROL 41 MANILA CAC, EDWIN C. BOTTLING LINE 4 BOTTLING CREW 42 MANILA CAC, EMILIO C. BOTTLING LINE #3 BOTTLING CREW 43 MANILA CADAVEZ, ORSON V. BOTTLING LINE 4 BOTTLING CREW 44 MANILA CAIRO, RICARDO S. OFC OF PRODN PRODN SUPRNDT SUPERVISOR 45 MANILA CAJUCOM, CARLITO V. ENGINEERING DEPT. PREV MTCE FOREMAN 46 MANILA CALANDRIA, MARCELO, T. ENGINEERING DEPT. LINE MECHANIC 47 MANILA CALANDRIA, PEDRITO T. BOTTLING LINE ASST SYRUP MAN COMMON 48 MANILA CALANDRIA, ROLANDO G. BOTTLING LINE #1 BOTTLING CREW 49 MANILA CALANOGA, PRIMO C. BOTTLING LINE #2 BOTTLING CREW 50 MANILA CALAWAGAN, ROMEO P. PHYSICAL DISTN DEPT DRIVER 51 MANILA CALDERON, FERMIN A. ENGINEERING DEPT TINSMITH 52 MANILA CAMACHO, FERNANDO JR. ENGINEERING DEPT ELECTRICIAN D. 53 MANILA CANLAS, VICTOR V. ENGINEERING DEPT ELECTRICIAN 54 MANILA CANSINO, ARNOLD M. BOTTLING LINE 4 BOTTLING CREW 55 MANILA CAPIRAL, ROGELIO P. BOTTLING LINE 4 BOTTLING CREW 56 MANILA CAPUNO, JR., ROMEO E. QUALITY CONTROL QLTY CONTROL SEC SUPVR 57 MANILA CARDENAS, BOTTLING LINE #3 BOTTLING CREW BUENAVENTURA A. 58 MANILA CARDENAS, DANILO J. BOTTLING LINE #3 BOTTLING CREW 59 MANILA CARPIO, GILBERT A/ BOTTLING LINE #3 RELIEF OPERATOR 60 MANILA CARPIO, MAURO M. QUALITY CONTROL QC TECHNICIAN SEC 61 MANILA CASALLO, EMILIANO S. BOTTLING LINE #3 BOTTLING CREW 62 MANILA CASANARES, RUBEN N. BOTTLING LINE #3 BOTTLING CREW 63 MANILA CASTILLON, CLARK R. QUALITY CONTROL QC TECHNICIAN SEC 64 MANILA CASTRO, ALLAN J. BOTTLING LINE 4 BOTTLING CREW 65 MANILA CASTRO, BAYANI N. BOTTLING LINE #1 BOTTLING CREW 66 MANILA CATCHUELA, ERNESTO C. BLD-MATERIALS PACKER/CRATER CONTROL 67 MANILA CAWALING, RODOLFO R. PHYSICAL DISTN DEPT FORKLIFT OPERATOR 68 MANILA CERNA, ELMER C. PHYSICAL DISTN DEPT. PALLET LOADER 69 MANILA CHUA, NELSON G. PHYSICAL DISTN DEPT FORKLIFT OPERATOR 70 MANILA CIPRES, MANUEL G. BOTTLING LINE SYRUP MAN COMMON 71 MANILA CIPRIANO, REYNALDO R. BOTTLING LINE # 1 RELIEF OPERATOR 72 MANILA CO, ROBERTO U. PHYSICAL DISTN DEPT FORKLIFT OPERATOR 73 MANILA COMIA, RODRIGO A. BOTTLING LINE #3 BOTTLING CREW 74 MANILA CONTRERAS, RANCY P. OFC OF PRODN PRODUCTION SUPRNDT CLERK 75 MANILA CRISOSTOMO, HERMIE R. PHYSICAL DISTN DEPT PALLET LOADER 76 MANILA CRISTOBAL JOSE, R., JR. BLD-MATERIALS RECEIVER-ISSUER CONTROL 77 MANILA CRUZ, CELSO C. BOTTLING LINE #1 BOTTLING CREW 78 MANILA CRUZ, CONRADO C. BOTTLING LINE #2 BOTTLING CREW 79 MANILA CRUZ, JOCELYN G. OFC OF THE OPNS SECRETARY MGR 80 MANILA CRUZ, REYMUNDO V. OFC OF PRODN PRODN SUPRNDT SUPERVISOR 81 MANILA CRUZADO TEODOLFO P. BOTTLING LINE SYRUP MAN COMMON 82 MANILA CUENCA, CESAR L. QUALITY CONTROL QC TECHNICIAN SEC 83 MANILA CUNANAN, LEOPOLDO C. PHYSICAL DISTN DEPT DRIVER 84 MANILA CUNDANGAN, CRISTOPHER BOTTLING LINE 4 BOTTLING CREW R. 85 MANILA DAQUIZ, BERNARDO M. JR. BOTTLING LINE 4 BOTTLING CREW 86 MANILA DATO, LORENZO R. PHYSICAL DISTN DEPT PALLET LOADER 87 MANILA DATU, PEDRO M. ENGINEERING DEPT PREVENTIVE MAINT MECH 88 MANILA DAUS, EDUARDO S. PHYSICAL DISTN DEPT FORKLIFT OPERATOR 89 MANILA DAWAL, FERNANDO B. BOTTLING LINE #1 BOTTLING CREW 90 MANILA DE GALA, CELSO JOSE D. BOTTLING LINE #2 BOTTLING CREW 91 MANILA DE GUIA, GEORGE D. BOTTLING LINE #3 BOTTLING CREW 92 MANILA DE LEON, RICARDO J. ENGINEERING DEPT. BOTTLING MECHANIC 93 MANILA DE LEON, RUBEN M. BOTTLING LINE 4 BOTTLING CREW 94 MANILA DE LOS REYES, ALVIN B. ENGINEERING DEPT PREVENTIVE MAINT MECH 95 MANILA DE SILVA, GREGORIO F. BOTTLING LINE 6 FOUNTAIN CREW 96 MANILA DEALINO, RICARDO ENGINEERING DEPT MAINT PLANNER DOMINGO J. 97 MANILA DELA CRUZ, JAIME S. BOTTLING LINE #2 FILLER OPERATOR 98 MANILA DELA CRUZ, MAXIMO H. BOTTLING LINE 4 BOTTLING CREW 99 MANILA DELA CRUZ, ROGELIO Z. BOTTLING LINE 4 BOTTLING CREW 100 MANILA DELA ROSA, ROLANDO M. BOTTLING LINE 4 BOTTLING CREW 101 MANILA DELA TORRE, LEO R. BOTTLING LINE #2 BOTTLING CREW 102 MANILA DELOS ANGELES, PHYSICAL DISTN DEPT DRIVER-SERVICE NESTOR M. 103 MANILA DELOS REYES, HERMINIO PHYSICAL DISTN DEPT PALLET LOADER JR. R. 104 MANILA DELOS SANTOS, ROGELIO BOTTLING LINE #2 FILLER OPERATOR B. 105 MANILA DELOS SANTOS, ROMEO C. BOTTLING LINE #2 BOTTLING CREW 106 MANILA DELOS TRINOS, RODEL R. BOTTLING LINE 4 BOTTLING CREW 107 MANILA DIAZ, FULGENCIO F. PHYSICAL DISTN DEPT PALLET LOADER 108 MANILA DIAZ, REUBEN S. BOTTLING LINE #1 BOTTLING CREW 109 MANILA DINFOTAN, ORLANDO R. BOTTLING LINE #3 BOTTLING CREW 110 MANILA DIVINO, JOSE JIMMY A. PHYSICAL DISTN DEPT FORKLIFT OPERATOR 111 MANILA DUMADAG, RENE V. BOTTLING LINE #2 BOTTLING CREW 112 MANILA ENRIQUEZ, LOLITO M. ENGINEERING DEPT SHOP MECHANIC 113 MANILA ENRIQUEZ, ROMEO C. BOTTLING LINE 4 BOTTLING CREW 114 MANILA ENRIQUEZ, VIRGILIO B. BOTTLING LINE #3 BOTTLING CREW 115 MANILA EPONG, ANDRES A. BOTTLING LINE 4 BOTTLING CREW 116 MANILA ESPINOSA, EDGARDO P. BOTTLING LINE 4 RELIEF OPERATOR 117 MANILA ESPINOSA, REMIGIO P. BOTTLING LINE 4 RELIEF OPERATOR 118 MANILA ESTANISLAO, RENATO C. BOTTLING LINE #1 BOTTLING CREW 119 MANILA ESTRELLA, MANUEL B. BOTTLING LINE #3 RELIEF OPERATOR 120 MANILA EUSEBIO, ALEX D. BOTTLING LINE #3 FILLER OPERATOR 121 MANILA EVANGELIO, LUISITO A. BOTTLING LINE #1 BOTTLING CREW 122 MANILA FABIAN, ERNESTO J. PHYSICAL DISTN DEPT PD CLERK 123 MANILA FLORES, DANIEL L. BOTTLING LINE #2 BOTTLING CREW 124 MANILA FLORES, ROGELIO M. BOTTLING LINE ASST SYRUP MAN COMMON 125 MANILA FONTILLO, GONZALO A. BOTTLING LINE #1 PACKER JR. OPERATOR 126 MANILA FRANCO, ROMUALDO JR. S. ENGINEERING DEPT BOTTLING MECHANIC 127 MANILA FRONTERAS, ROBERTO G. BOTTLING LINE #2 BOTTLING CREW 128 MANILA FUENTES, RUZEL J. BOTTLING LINE ASST SYRUP MAN COMMON 129 MANILA GABANI, ANTONIO B. PHYSICAL DISTN DEPT FORKLIFT OPERATOR 130 MANILA GABIONZA, EDUARDO B. ENGINEERING DEPT LINE MECHANIC 131 MANILA GALAGNARA, DANTE C. PHYSICAL DISTN DEPT PALLET OPERATOR 132 MANILA GALAPON, EDUARDO H. JR. BOTTLING LINE #1 BOTTLING CREW 133 MANILA GALLANO, EDUARDO B. PHYSICAL DISTN DEPT PD CLERK 134 MANILA GALLARDO, ERNESTO Z. BOTTLING LINE #2 BOTTLING CREW 135 MANILA GAPAC, DOMINADOR P.. BOTTLING LINE BOTTLING CREW COMMON 136 MANILA GARCIA, RICARDO A. BOTTLING LINE #1 BOTTLING CREW 137 MANILA GENERALIA, RANDY R. BOTTLING LINE #1 BOTTLING CREW 138 MANILA GERODIAS, NORBERTO M. BOTTLING LINE #1 FILLER OPERATOR 139 MANILA GERONIMO, HENRY G. BOTTLING LINE #3 BOTTLING CREW 140 MANILA GESMUNDO, RODOLFO G. ENGINEERING DEPT CARPENTER 141 MANILA GILLEGO, MARCIAL P. ENGINEERING DEPT PREVENTIVE MAINT MECH 142 MANILA GONZALES, LEONARDO G. PHYSICAL DISTN DEPT PALLET LOADER 143 MANILA GUASIS, MARIO S. BOTTLING LINE 4 BOTTLING CREW 144 MANILA HABON, MAURO F. BOTTLING LINE #2 RELIEF OPERATOR 145 MANILA HAVOC, PELAGIO G. ENGINEERING DEPT PREVENTIVE MAINT MECH 146 MANILA HERNANDEZ, MELCHOR G. BOTTLING LINE 4 BOTTLING CREW 147 MANILA HINOLAN, ROLANDO R. PHYSICAL DISTN DEPT FORKLIFT OPERATOR 148 MANILA IBUYAN, SOL JR. Z. BOTTLING LINE 4 BOTTLING CREW 149 MANILA IDEA, LUCIANO R. BOTTLING LINE #2 BOTTLING CREW 150 MANILA IMANO, ROMULO A. BOTTLING LINE #2 BOTTLING CREW 151 MANILA IMPERIAL, GODOFREDO A. ENGINEERING DEPT PREVENTIVE MAINT MECH 152 MANILA IMPERIAL, RAUL A. BOTTLING LINE 4 BOTTLING CREW 153 MANILA INFANTE, REYNALDO E. BOTTLING LINE SYRUP MAN COMMON 154 MANILA INOCENTES, MANOLITO D. BOTTLING LINE #1 PACKER OPERATOR 155 MANILA JAO, REYNALDO Q. BOTTLING LINE 4 BOTTLING CREW 156 MANILA JAVIER, EXPEDITO M. BOTTLING LINE 4 CASE PACKER OPTR 157 MANILA JERAO, JOSELITO D. BOTTLING LINE 4 BOTTLING CREW 158 MANILA KING, OSCAR T. BOTTLING LINE BOILER COMMON OPERATOR/MECHA NIC 159 MANILA KO DIN, REBECCA S. QUALITY CONTROL SEC QC HEAD 160 MANILA LACISTE, DOMINGO B. ENGINEERING DEPT PREVENTIVE MAINT MECH 161 MANILA LAGUNA, ALBERTO J. ENGINEERING DEPT LINE MECHANIC 162 MANILA LARA, VICTOR V. ENGINEERING DEPT PREVENTIVE MAINT MECH 163 MANILA LARION, HENRICO P. PHYSICAL DISTN DEPT FORKLIFT OPERATOR 164 MANILA LARIOSA, BUENAVENTURA PHYSICAL DISTN DEPT CASH MGT SUPVR D. JR. 165 MANILA LARIOSA, FRANKLIN T. BOTTLING LINE #1 BOTTLING CREW 166 MANILA LARIOSA, NAZARITO A. BOTTLING LINE #3 BOTTLING CREW 167 MANILA LAURIO, JULIO C. BOTTLING LINE #3 BOTTLING CREW 168 MANILA LAZO, CESAR R. BOTTLING LINE #3 BOTTLING CREW 169 MANILA LIPATA, MANUEL P. BOTTLING LINE 6 FILLER OPERATOR 170 MANILA LONTOC, ANTONIO M. BOTTLING LINE #2 BOTTLING CREW 171 MANILA LOSARES, NESTOR C. BOTTLING LINE #1 BOTTLING CREW 172 MANILA LUNA, ROGELIO S. PERSONNEL PRSNL COORD 176 MANILA LUTIVA, EDUARDO O. BOTTLING LINE #1 BOTTLING CREW 174 MANILA MACANDILI, ROMULO S. BOTTLING LINE #1 BOTTLING CREW 175 MANILA MADERISTA, LEOPOLDO C. BOTTLING LINE #! BOTTLING CREW 176 MANILA MALE, CRISANTO B. PHYSICAL DISTN DEPT FORKLIFT OPERATOR 177 MANILA MALLARI, LEONARDO JR. P BOTTLING LINE 4 BOTTLING CREW 178 MANILA MAMUCUD, ARIEL B. OFC OF PRODN PRODN SUPRNDT SUPERVISOR 179 MANILA MANDAR, EDUARDO G. PHYSICAL DISTN DEPT YARDMAN 180 MANILA MANLANGIT, CESAR R. BOTTLING LINE #3 PACKER OPERATOR 181 MANILA MANOLID, APOLLO C. BOTTLING LINE #3 BOTTLING CREW 182 MANILA MANTILLA, RODOLFO M. BOTTLING LINE #2 BOTTLING CREW 183 MANILA MANUEL, REYNALDO B. PHYSICAL DISTN DEPT PALLET LOADER 184 MANILA MARABILLO, DOMINGO A. BOTTLING LINE 6 FOUNTAIN CREW 185 MANILA MARCELINO, EDWIN M. BOTTLING LINE ASST SYRUP MAN COMMON 186 MANILA MARIKIT, NESTOR T. ENGINEERING DEPT ELECTRICIAN 187 MANILA MARINAS, ROLANDO G. BOTTLING LINE #3 BOTTLING CREW 188 MANILA MARTIZANO, CONRADO C. BOTTLING LINE #2 CASE PACKER OPTR 189 MANILA MASIKIP, JUANITO P. BOTTLING LINE #1 BOTTLING CREW 190 MANILA MEDRANO, JORGE B. PHYSICAL DISTN DEPT PD CLERK 191 MANILA MENDOZA, DANILO R. BOTTLING LINE #3 BOTTLING CREW 192 MANILA MENESES, ELISEO Q. PHYSICAL DISTN DEPT PD CLERK 193 MANILA MERCADO, EMMANUEL A. BOTTLING LINE 4 BOTTLING CREW 194 MANILA MIGUEL, MA. DULCE C. BLD-MATERIALS CONTROL MATERIALS SUPRV 195 MANILA MILAN, PABLO G. ENGINEERING DEPT PREVENTIVE MAINT MECH 196 MANILA MIRANDA, HARRY H. BOTTLING LINE #1 F & E LABORER 197 MANILA MONIS, VALERIANO C. BOTTLING LINE #3 BOTTLING CREW 198 MANILA MONTALVO, ARTHUR, T. BOTTLING LINE #1 BOTTLING CREW 199 MANILA MONTANA, VIRGILIO V. BOTTLING LINE #3 BOTTLING CREW 200 MANILA MONTECLARO, JOAQUIN D. PHYSICAL DISTN DEPT FORKLIFT OPERATOR 201 MANILA MONTILLO, DANILO B. BOTTLING LINE 4 BOTTLING CREW 202 MANILA MORALES, EDGAR R. BOTTLING LINE 4 BOTTLING CREW 203 MANILA NARAJA, FELIMON A. ENGINEERING DEPT FACILITIES FOREMAN 204 MANILA NAVARRO, ELISEO R. PHYSICAL DISTN DEPT PD SUPERVISOR 205 MANILA NAVARRO, ROBERTO C. BOTTLING LINE #1 BOTTLING CREW 206 MANILA NITO, CLEOFE B. PHYSICAL DISTN DEPT PD CLERK 207 MANILA NONES, LEONARDO S. QUALITY CONTROL SEC QC TECHNICIAN 208 MANILA NONES, MIGUEL D. BOTTLING LINE 6 FOUNTAIN CREW 209 MANILA OGNITA, EDWIN G. BOTTLING LINE WATER COMMON TRTNG/CO2 CAUST 210 MANILA OQUINO, ENRIQUE O. PHYSICAL DISTN DEPT OPERATOR-RLF FORKLIFT 211 MANILA PALACOL, AGUSTIN III B. BOTTLING LINE #3 PREVENTIVE MAINT MECH 212 MANILA PALACOL, ARNOLD B. ENGINEERING DEPT ELECTRICIAN 213 MANILA PALOMADO, MARLON C. BOTTLING LINE #3 BOTTLING CREW 214 MANILA PANGILINAN, EDUARDO R. BOTTLING LINE 4 BOTTLING CREW 215 MANILA PANIT, ELBERTA A. BOTTLING LINE #2 BOTTLING CREW 216 MANILA PARADO, MARCELO J. QUALITY CONTROL SEC QC TECHNICIAN 217 MANILA PARADO, VICENTE J. BOTTLING LINE WATER COMMON TRTNG/CO2 CAUST 218 MANILA PARCO, VICENTE T. ENGINEERING DEPT PREVENTIVE MAINT MECH 219 MANILA PEREZ, JUDY B. ENGINEERING DEPT LINE MECHANIC 220 MANILA PERSIA, ERWIN R. BOTTLING LINE #1 BOTTLING CREW 221 MANILA PIANO, DANILO R. BOTTLING LINE COMMON SYRUP MAN 222 MANILA QUETULA, GERARDO V. PHYSICAL DISTN DEPT PD CLERK 223 MANILA QUIAMBAO, ROSETTE C. QUALITY CONTROL SEC QC TECHNICIAN 224 MANILA QUILANTANG, BONIFACIO BOTTLING LINE #2 BOTTLING CREW M. 225 MANILA QUILATAN, EUSEBIO B. BLD-MATERIALS CONTROL FORKLIFT OPERATOR 226 MANILA RABAYA, EDUARDO R. ENGINEERING DEPT LINE MECHANIC 227 MANILA RAMOS, RICARDO P. BOTTLING LINE 6 FOUNTAIN CREW 228 MANILA RAPIZ, JOSE S. BOTTLING LINE 4 BOTTLING CREW 229 MANILA RAPIZ, MARCELO S. BOTTLING LINE #3 BOTTLING CREW 230 MANILA RAZA, JERRY P. BOTTLING LINE 4 BOTTLING CREW 231 MANILA RELOJO, REYNALDO C. BOTTLING LINE #3 BOTTLING CREW 232 MANILA RESURRECCION, SERAFIN PHYSICAL DISTN DEPT PD SUPT (ACTING) 233 MANILA REVILLOZA, RUFINO R. ENGINEERING DEPT WELDER 234 MANILA REYES, LEONARDO M. BOTTLING LINE 4 BOTTLING CREW 235 MANILA RICAFRENTE, EDGARDO C. BOTTLING LINE SYRUP MAN COMMON 236 MANILA RIEL, ROLANDO H. BOTTLING LINE 4 BOTTLING CREW 237 MANILA RIVERA, RICARDO T. BOTTLING LINE 4 BOTTLING CREW 238 MANILA RODRIGUEZ, EDGARDO OFC OF PRODN PRODUCTION SUPT SUPRNDT 239. MANILA ROGELIO, SERGIO R. BOTTLING LINE #2 BOTTLING CREW 240 MANILA ROJO, SANTOS V. BOTTLING LINE COMMON SYRUP MA 241 MANILA ROLA, ARNOLD C. BOTTLING LINE 4 BOTTLING CREW 242 MANILA ROLA, DANNY C. BOTTLING LINE COMMON SYRUP MAN 243 MANILA ROMERO, ARMANDO M. PHYSICAL DISTN DEPT FORKLIFT OPERATOR 244 MANILA ROMERO, BENEDICTO, R. PHYSICAL DISTN DEPT FORKLIFT OPERATOR 245 MANILA RONAS, ARMANDO R. BOTTLING LINE #2 RELIEF OPERATOR 246 MANILA RONDILLA, OSCAR OFC OF PRODN PRODN DOMINIC C. SUPRNDT SUPERVISOR 247 MANILA ROSERO, EZAR C. BLD-MATERIALS CONTROL PURCHASER I 248 MANILA RUSTRIA, ERIC. R. BLD-MATERIALS CONTROL STORES CLERK 249 MANILA RUTOR, RICHARD, R. BOTTLING LINE 4 BOTTLING CREW 250 MANILA SAGUCIO, MARLO L. BOTTLING LINE #1 BOTTLING CREW 251 MANILA SAJA, EDILBERTO D. BOTTLING LINE #1 RELIEF OPERATOR 252 MANILA SALAZAR, VENANCIO U. ENGINEERING DEPT REFRIGERATION MECH 253 MANILA SALCEDO, RICARDO M. BOTTLING LINE 4 BOTTLING CREW 254 MANILA SALLE, ULYSSES P. PHYSICAL DISTN DEPT FORKLIFT OPERATOR 255 MANILA SAMOY, ROLANDO P. BOTTLING LINE 4 BOTTLING CREW 256 MANILA SANICO, REYNALDO F. BOTTLING LINE #2 BOTTLING CREW 257 MANILA SANTANDER, BALTAZAR D. OFC OF THE OPNS CONSUMER MGR AFFAIR 258 MANILA SANTIAGO, FLORENCIO I OFC OF PRODN BOTTLING SUPRNDT FOREMAN 259 MANILA SANTOS, ANTONIO F. BOTTLING LINE COMMON ASST SYRUP MAN 260 MANILA SANTOS, CELEDONIO R. ENGINEERING DEPT ENGINEERING SUPVR 261 MANILA SANTOS, JOSE A. ENGINEERING DEPT LINE MECHANIC 262 MANILA SARAYNO, EDUARDO C. PHYSICAL DISTN DEPT FORKLIFT OPERATOR 263 MANILA SARMIENTO, CESAR S. BOTTLING LINE 4 BOTTLING CREW 264 MANILA SEGURA, JONATHAN B. BOTTLING LINE COMMON BOTTLING CREW 265 MANILA SILVESTRE, ALFONSO H. BOTTLING LINE COMMON SYRUP MAN 266 MANILA SILVESTRE, PABLO JR. H. BOTTLING LINE 4 BOTTLING CREW 267 MANILA SOLO, ALBERTO S. BOTTLING LINE 4 BOTTLING CREW 268 MANILA SOLOMON, FERDINAND G. ENGINEERING DEPT PREVENTIVE MAINT MECH 269 MANILA SUBANG, RAMON A. BOTTLING LINE 4 BOTTLING CREW 271 MANILA SUMALPONG, REMIE A. BOTTLING LINE 4 BOTTLING CREW 271 MANILA SY, PIDENCIO L. PHYSICAL DISTN DEPT PD SUPERVISOR 272 MANILA TABLADA, RAMIL L. BOTTLING LINE 4 BOTTLING CREW 273 MANILA TACLA, HONORIO O. OFC OF THE PROD PROD SUPT SUPERINTENDENT 274 MANILA TAMBOLERO, LORETO I. BOTTLING LINE 6 POSTMIX OPERATOR 275 MANILA TANG, HECTOR G. PHYSICAL DISTN DEPT DRIVER 276 MANILA TARROZA, ALLAN G. OFC OF PRODN PRODN SUPRNDT SUPERVISOR 277 MANILA TENGCO, DANIEL M. BLD-MATERIALS CONTROL RECEIVER-ISSUER 278 MANILA TIBIGAR, MANUEL OFC OF PRODN PRODN SUPRNDT SUPERVISOR 279 MANILA TOLENTINO, EMMANUEL A BOTTLING LINE #2 BOTTLING CREW 280 MANILA TOLENTINO, ROGELIO V. PHYSICAL DISTN DEPT PALLET LOADER 281 MANILA TORRALBA, REYNALDO S. BOTTLING LINE 4 BOTTLING CREW 282 MANILA TRAMPE, NESTOR T. BOTTLING LINE 6 FOUNTAIN CREW 283 MANILA TRAZO, DIONISIO JR. P PHYSICAL DISTN DEPT PD SUPERVISOR 284 MANILA TRIOL, FRANCISCO D ENGINEERING DEPT LINE MECHANIC 285 MANILA TUOL, TERESO JR. P. BOTTLING LINE #1 BOTTLING CREW 286 MANILA TUTANES, VIRGILIO J BOTTLING LINE #1 FILLER OPERATOR 287 MANILA VALDEZ, RIZALITO D. PHYSICAL DISTN DEPT PD CLERK 288 MANILA VECINO, CESAR E. BOTTLING LINE #3 BOTTLING CREW 289 MANILA VENADAS, RODRIGO D ENGINEERING DEPT PREVENTIVE MAINT MECH 290 MANILA VENTURA, OLIVIA QUALITY CONTROL QLTY CONTROL MICHELLE S. SEC SUPVR 291 MANILA VENTURA, RONNEL L. BOTTLING LINE #3 BOTTLING CREW 292 MANILA VICENTE, LAZARO JR. P. PHYSICAL DISTN DEPT DRIVER 293 MANILA VILLA, LAURO S. ENGINEERING DEPT FACILITIES COORDINATOR 294 MANILA VILLACRUZ, ENRIQUE V. BOTTLING LINE #1 BOTTLING CREW 295 MANILA VILLAREAL, HILARIO Z. BOTTLING LINE #2 BOTTLING CREW 296 MANILA VILLESTAS, MARLON A. BOTTLING LINE #2 BOTTLING MECHANIC 297 MANILA VIOLA, FLORENCIO ELIAS BOTTLING LINE 4 CASE PACKER OPTR E. 298 MANILA VIVAS, EDUARDO R. ENGINEERING DEPT ELECTRICIAN 299 MANILA YCARO, ANGELITO H. PHYSICAL DISTN DEPT PD CLERK 300 MANILA YEDRA, ANTONIO T. TRANSPORTATION FORKLIFT FOREMAN 301 MANILA ZABAL, ERNESTO O. BOTTLING LIN #3 BOTTLING CREW 302 ANTIPOLO ABABON, KAHALAN L. BOTTLING LINE 5 BOTTLING CREW 303 ANTIPOLO ABAD, BENJAMIN S. JR. MATERIALS RECEIVER-ISSUER 304 ANTIPOLO ABLANEZ, ERNESTO R. ENGINEERING DEPT LINE MECHANIC 305 ANTIPOLO ABRANTES, JUSTINO BOTTLING LINE #2 BOTTLING CREW GABITO 306 ANTIPOLO ADRIANO, HERMINIGILDO BOTTLING LINE BOTTLING CREW T. 307 ANTIPOLO ADRIANO, LEONARDO P. BOTTLING LINE #2 BOTTLING CREW 308 ANTIPOLO AGUASIN, EUGENIO B. BOTTLING LINE #2 BOTTLING CREW 309 ANTIPOLO AGUIRRE, ROMMEL BOTTLING LINE #1 BOTTLING CREW LACUESTA 310 ANTIPOLO ALANZALON, ROGELIO MATERIALS MATERIALS MISLANG HANDLING CREW 311 ANTIPOLO ALMALBIS, JOHN KENNETH OFC OF PRODN PRODN C. SUPRNDT SUPERVISOR 312 ANTIPOLO ALMARIO, CARLITO L. BOTTLING LINE WATER COMMON TREATMENT MAN 313 ANTIPOLO ALMASCO, JEFFERSON V. PHYSICAL DISTN DEPT FORKLIFT OPERATOR 314 ANTIPOLO ALMERO, LOUIE S. BOTTLING LINE 6 BOTTLING CREW 315 ANTIPOLO ALMARO, EXEQUIEL BOTTLING LINE WASTE WATER COMMON TENDER 316 ANTIPOLO AMO, SILVERO, JR. BOTTLING LINE #1 BOTTLING CREW REBANCOS 317 ANTIPOLO ANGEL, BERNARDO C. BOTTLING LINE #1 BOTTLING CREW 318 ANTIPOLO ANTONIO, RODRIGO JR. ENGINEERING DEPT MECHANIC DAVIS 319 ANTIPOLO ANTONIO, ROLANDO B. BOTTLING LINE #1 BOTTLING CREW 320 ANTIPOLO ANTONIO, ROLANDO T. BOTTLING LINE #2 BOTTLING CREW 321 ANTIPOLO ANUD, VICENTE L. ENGINEERING DEPT LINE MECHANIC 322 ANTIPOLO APANAY, MARIA ANGELA OFC OF THE INVTY PLNG & CRUZ OPERATIONS MGR CTRL ANAL 323 ANTIPOLO ARANAS, RODRIGO G. BOTTLING LINE 5 BOTTLING CREW 324 ANTIPOLO ARANDIA, JOHNNY C. BOTTLING LINE 5 BOTTLING CREW 325 ANTIPOLO ARATEA, JUAN R. BOTTLING LINE 4 RELIEF OPERATOR 326 ANTIPOLO ARCENAL, JULIAN B. PHYSICAL DISTN DEPT FORKLIFT OPERATOR 327 ANTIPOLO ARCENAL, VICENTE M. PHYSICAL DISTN DEPT FORKLIFT OPERATOR 328 ANTIPOLO ARO, ARNALDO R. BOTTLING LINE COMMON BOTTLING CREW 329 ANTIPOLO ARRIESGADO, MAXIMO T. ENGINEERING DEPT ELECTRICIAN 330 ANTIPOLO ATOR, WILLIJARDO B. BOTTLING LINE #1 BOTTLING CREW 331 ANTIPOLO AUMENTADO, EDWIN DE PHYSICAL DISTN DEPT SEGREGATOR GUZMAN 332 ANTIPOLO AUSTRIA, ALEJANDRO BOTTLING LINE #1 BOTTLING CREW LORENZO 333 ANTIPOLO AUSTRIA, JOSE GIL L. BOTTLING LINE #2 BOTTLING CREW 334 ANTIPOLO AVILA, SHERWOOD P. BOTTLING LINE CO2/H2O COMMON TREATING MAN 335 ANTIPOLO AVILA, SILVESTRE F. BOTTLING LINE #2 BOTTLING CREW 336 ANTIPOLO AXALAN, ERIC D. QUALITY CONTROL SEC QC TECHNICIAN 337 ANTIPOLO AYAT, PERFECTO D. BOTTLING LINE #2 PALLETIZER OPERATOR 338 ANTIPOLO BABIANO, RAMIL, C. BOTTLING LINE #1 PET BLOWING EQUIP OPTR 339 ANTIPOLO BACALAN, LORETO T. BOTTLING LINE #2 BOTTLING CREW 340 ANTIPOLO BACLLE, ROLANDO J. PHYSICAL DISTN DEPT FORKLIFT OPERATOR 341 ANTIPOLO BAGAPORO, EMELITO C. BOTTLING LINE #2 BOTTLING CREW 342 ANTIPOLO BAGOS, NOEL DE JESUS BOTTLING LINE #1 BOTTLING CREW 343 ANTIPOLO BALILI, BENEDICTO M. BOTTLING LINE COMMON SYRUP MAN 344 ANTIPOLO BALLADA, ANGELITO M. BOTTLING LINE #1 BOTTLING CREW 345 ANTIPOLO BALLADARES, BOTTLING LINE #2 BOTTLING CREW HERMINIGILDO M. 346 ANTIPOLO BALQUIEDRA, TROADIO JR. MATERIALS RECEIVER-ISSUER M. 347 ANTIPOLO BALTAZAR, EDGARDO P. BOTTLING LINE #1 BOTTLING CREW 348 ANTIPOLO BANTIGUE, EDILBERTO PHYSICAL DISTN DEPT SEGREGATOR PALERMO 349 ANTIPOLO BANTUGAY, JAIME L. BOTTLING LINE #1 BOTTLING CREW 350 ANTIPOLO BARTOLOME, RICARDO P. BOTTLING LINE 5 BOTTLING CREW 351 ANTIPOLO BASBANO, RENE P. BOTTLING LINE #2 RELIEF OPERATOR 352 ANTIPOLO BAUTISTA, SALCEDO A. BOTTLING LINE 5 BOTTLING CREW 353 ANTIPOLO BEDRIJO, JOHNNY B. BOTTLING LINE COMMON SYRUP MAN 354 ANTIPOLO BELDAD, FERNANDO R. BOTTLING LINE TERT H2O COMMON RECOVERY TENDER 355 ANTIPOLO BENAVENTE, EDD A. BOTTLING LINE 4 BOTTLING CREW 356 ANTIPOLO BERNABEO, CESAR I. BOTTLING LINE 5 BOTTLING CREW 357 ANTIPOLO BERNAL, ALDEN E. BOTTLING LINE 6 RELIEF OPERATOR 358 ANTIPOLO BERNAL, FERDINAND R. ENGINEERING DEPT ELECTRICIAN 359 ANTIPOLO BERONIO, NILO NELSON G. BOTTLING LINE 6 BOTTLING CREW 360 ANTIPOLO BONDOC, RENANTE A. OFC OF PRODN SUPRNDT PRODN SUPERVISOR 361 ANTIPOLO BONGAYAN, PEDRO C. BOTTLING LINE #2 RELIEF OPERATOR 362 ANTIPOLO BONUS, ALEXANDER L. BOTTLING LINE #1 BOTTLING CREW 363 ANTIPOLO BORLADO, RENATO U. BOTTLING LINE #2 BOTTLING CREW 364 ANTIPOLO BORROMEO, ISIDRO B. BOTTLING LINE #1 BOTTLING CREW 365 ANTIPOLO BRINA, LORETO N. BOTTLING LINE 4 BOTTLING CREW 366 ANTIPOLO BUENO, JUANITO V. BOTTLING LINE 5 BOTTLING CREW 367 ANTIPOLO BUENVIAJE, SIMEON O. BOTTLING LINE #1 BOTTLING CREW 368 ANTIPOLO CABIGON, RUBEN M. BOTTLING LINE 5 RELIEF OPERATOR 369 ANTIPOLO CABOTE, NESTOR C. BOTTLING LINE 4 FILLER OPERATOR 370 ANTIPOLO CABRERA, EDWIN T. BOTTLING LINE #1 BOTTLING CREW 371 ANTIPOLO CADAVEZ, REYNALDO V. BOTTLING LINE #2 BOTTLING CREW 372 ANTIPOLO CADIZ, ROBERTO M. BOTTLING LINE #2 BOTTLING CREW 373 ANTIPOLO CAGANDE, JACINTO O. BOTTLING LINE 5 BOTTLING CREW 374 ANTIPOLO CAGUITE, VENERANDO V. BOTTLING LINE 5 BOTTLING CREW 375 ANTIPOLO CALDERON, REYNALDO G. BOTTLING LINE 5 FILLER OPERATOR 376 ANTIPOLO CALDERON, RICARDO H. PHYSICAL DISTN DEPT PD CLERK 377 ANTIPOLO CAMBAL, DANILO B. BOTTLING LINE #1 BOTTLING CREW 378 ANTIPOLO CAMPANERO, PIO JR. P. BOTTLING LINE #1 BOTTLING CREW 379 ANTIPOLO CANILAO, REOLITO D. BOTTLING LINE #2 CASE PACKER OPTR 380 ANTIPOLO CANTA, NELSON PHYSICAL DISTN DEPT SEGREGATOR RONDILLA 381 ANTIPOLO CANTILLA, FLOREN D. MATERIALS UTILITYMAN 382 ANTIPOLO CANUMAY, ERNESTO A. BOTTLING LINE 4 BOTTLING CREW 383 ANTIPOLO CAPAMBI, ALDINO Q. BOTTLING LINE WASTE WATER COMMON TENDER 384 ANTIPOLO CARABALLE, REYNALDO C. PHYSICAL DISTN DEPT PD CLERK 385 ANTIPOLO CARAG, JOEL M. BOTTLING LINE 6 FILLER OPERATOR 386 ANTIPOLO CARLOS, PATRICIO M. OFC OF PRODN SUPRNDT PRODN SUPERVISOR 387 ANTIPOLO CASANAS, DENNIS A. QUALITY CONTROL SEC QC TECHNICIAN 388 ANTIPOLO CASIMIRO, EDDIE RICO MATERIALS MATERIALS HANDLING CREW 389 ANTIPOLO CASIMIRO, FIDEL R. BOTTLING LINE #2 BOTTLING CREW 390 ANTIPOLO CASTRO, CRISANTO C. BOTTLING LINE 4 PET BLOWING EQUIP OPTR 391 ANTIPOLO CATABAY, EDUARDO C. ENGINEERING DEPT LINE MECHANIC 392 ANTIPOLO CATAMIO, MARIO S. BOTTLING LINE #2 BOTTLING CREW 393 ANTIPOLO CENTENO, REYNALDO F. BOTTLING LINE #2 BOTTLING CREW 394 ANTIPOLO CHATTO, CLARITO L. BOTTLING LINE 5 BOTTLING CREW 395 ANTIPOLO CHATTO, JEROME L. ENGINEERING DEPT LINE MECHANIC 396 ANTIPOLO CHIOMBON, MELENCIO A. BOTTLING LINE #2 BOTTLING CREW 397 ANTIPOLO COOMBES, ROGELIO JR. M. ENGINEERING DEPT MECHANIC 398 ANTIPOLO CORDOVEZ, EDUARDO G. BOTTLING LINE #1 BOTTLING CREW 399 ANTIPOLO CORNEJO, MIGUEL C. BOTTLING LINE 4 BOTTLING CREW 400 ANTIPOLO CORNELIO, EDUARDO F. BOTTLING LINE #2 BOTTLING CREW 401 ANTIPOLO CORRAL, MARIANO B. BOTTLING LINE COMMON ASST SYRUP MAN 402 ANTIPOLO CRUZ, EDUARDO C. MATERIALS RECEIVER-ISSUER 403 ANTIPOLO CRUZ, ESMERALDO S. QUALITY CONTROL SEC QLTY CONTROL SUPVR 404 ANTIPOLO CRUZ, FERDINAND PHYSICAL DISTN DEPT SEGREGATOR GOMEZ 405 ANTIPOLO CRUZ, JOSE A. ENGINEERING DEPT SHOP/FAC FOREMAN 406 ANTIPOLO CRUZ, JOVITO G. BOTTLING LINE 5 BOTTLING CREW 407 ANTIPOLO CUIZON, CEFERINO B. JR. BOTTLING LINE 5 BOTTLING CREW 408 ANTIPOLO CUSTODIO, WILLY C. BOTTLING LINE 4 BOTTLING CREW 409 ANTIPOLO DALIDA, ROLANDO R. BOTTLING LINE #2 BOTTLING CREW 410 ANTIPOLO DALMINO, GUILLERMO JR. D. BOTTLING LINE 5 BOTTLING CREW 411 ANTIPOLO DANIEL, WILFREDO C. JR. BOTTLING LINE #1 BOTTLING CREW 412 ANTIPOLO DE BELEN, GIL S. BOTTLING LINE 4 RELIEF OPERATOR 413 ANTIPOLO DE JESUS, CRISANTO P. BOTTLING LINE #1 BOTTLING CREW 414 ANTIPOLO DE JESUS, EDGARDO P. PHYSICAL DISTN DEPT FORKLIFT OPERATOR 415 ANTIPOLO DE MESA, MICHAEL M. ENGINEERING DEPT ENGINEERING SUPVR 416 ANTIPOLO DE SAN JOSE, JAIME R. BOTTLING LINE 6 RELIEF OPERATOR 417 ANTIPOLO DEADE, APOLLO A. QUALITY CONTROL SEC QC TECHNICIAN 418 ANTIPOLO DELA CRUZ, ARMANDO B. BOTTLING LINE 5 PALLETIZER OPERATOR 419 ANTIPOLO DELA CRUZ, MARIO C. BOTTLING LINE 5 BOTTLING CREW 420 ANTIPOLO DELA CRUZ, SIMON G. JR. BOTTLING LINE #2 BOTTLING CREW 421 ANTIPOLO DELA ROSA, NICOLAS PHYSICAL DISTN DEPT SEGREGATOR VILLANUEVA 422 ANTIPOLO DELA ROSA, TORIBIO V. BOTTLING LINE #1 PALLETIZER OPERATOR 423 ANTIPOLO DELFIN, DANILO S. BOTTLING LINE #2 BOTTLING CREW 424 ANTIPOLO DELLOSAN, DANILO O. BOTTLING LINE #2 BOTTLING CREW 425 ANTIPOLO DEMANDANTE, RONNIE A. BOTTLING LINE 5 BOTTLING CREW 426 ANTIPOLO DIGMAN, NORMAN L. BOTTLING LINE 5 BOTTLING CREW 427 ANTIPOLO DIGOL, ARMANDO B. BOTTLING LINE 5 BOTTLING CREW 428 ANTIPOLO DIZON, ARMANDO E. ENGINEERING DEPT LINE MECHANIC 429 ANTIPOLO DIZON, NORLITO N. PHYSICAL DISTN DEPT PD CLERK 430 ANTIPOLO DOMINGUEZ, DANILO C. BOTTLING LINE 4 BOTTLING CREW 431 ANTIPOLO DUQUE, ALFREDO R. BOTTLING LINE 5 PALLETIZER OPERATOR 432 ANTIPOLO EBDANI, NARCISO P. BOTTLING LINE 6 BOTTLING CREW 433 ANTIPOLO EDOSOR, RODRIGO JR. M BOTTLING LINE 5 BOTTLING CREW 434 ANTIPOLO ELCANO, MARIO A. BOTTLING LINE 5 BOTTLING CREW 435 ANTIPOLO EMPENO, LEGASPI E. BOTTLING LINE 4 BOTTLING CREW 436 ANTIPOLO ENECILLA, DANILO E. OFC OF THE OPNS MGR OPERATIONS MANAGER 437 ANTIPOLO ENICEO, JOAQUIN JR. E BOTTLING LINE COMMON SYRUP MAN 438 ANTIPOLO ENRIQUEZ, RODRIGO F. ENGINEERING DEPT BOILER MAN 439 ANTIPOLO ESCOBER, ABRAHAM V. BOTTLING LINE #1 BOTTLING CREW 440 ANTIPOLO ESTANISLAO, ROLANDO B. BOTTLING LINE #1 BOTTLING CREW 441 ANTIPOLO ESTRABELA, ROBERT F. BOTTLING LINE #1 BOTTLING CREW 442 ANTIPOLO FABELLA, ELINO S. BOTTLING LINE #2 BOTTLING CREW 443 ANTIPOLO FABRICANTE, VIRGILIO M. BOTTLING LINE #1 BOTTLING CREW 444 ANTIPOLO FAJARDO, NATHANIEL S. BOTTLING LINE #2 BOTTLING CREW 445 ANTIPOLO FLORES, ARNULFO A. BOTTLING LINE #2 BOTTLING CREW 446 ANTIPOLO GALANG, DANILO E. MATERIALS UTILITYMAN 447 ANTIPOLO GALLEMIT, DOMINGO R. BOTTLING LINE #1 BOTTLING CREW 448 ANTIPOLO GANELA, PERFECTO P. QUALITY CONTROL SEC QC TECHNICIAN 449 ANTIPOLO GARCIA, NOEL T. BOTTLING LINE 5 BOTTLING CREW 450 ANTIPOLO GAREZA, PERCIVAL M. BOTTLING LINE 5 BOTTLING CREW 451 ANTIPOLO GENERALO, EDUARDO G. BOTTLING LINE 5 FILLER OPERATOR 452 ANTIPOLO GLOBIO, NOLI L. PHYSICAL DISTN DEPT FORKLIFT OPERATOR 453 ANTIPOLO GO, ZENAIDO J. QUALITY CONTROL SEC QC TECHNICIAN 454 ANTIPOLO GOJOL, JOVENAL I. BOTTLING LINE #2 BOTTLING CREW 455 ANTIPOLO GOLOSINO, ROGELIO A. ENGINEERING DEPT MECHANIC 456 ANTIPOLO GOLOSINO, SABINIANO S. BOTTLING LINE 4 CASE PACKER OPTR 457 ANTIPOLO GONZAGA, REYNALDO C. BOTTLING LINE #2 CASE PACKER OPTR 458 ANTIPOLO GONZALES, FERDINAND L. ENGINEERING DEPT INSTRUMENTATION TECHNICIAN 459 ANTIPOLO GONZALES, ISABELITA E. OFC OF THE SECRETARY OPERATIONS MGR. 460 ANTIPOLO GRANADIROS, MANUEL O. BOTTLING LINE SUGAR WEIGHER COMMON 461 ANTIPOLO GUEVARRA, NICASIO R. BOTTLING LINE #2 BOTTLING CREW 462 ANTIPOLO GUIBAO, EDWIN B. OFC OF PRODN PROCESS SUPRNDT SUPERVISOR 463 ANTIPOLO GUINOO, RIZALITO U. BOTTLING LINE #2 BOTTLING CREW 464 ANTIPOLO HERRERA, VICENTE I. BOTTLING LINE #1 BOTTLING CREW 465 ANTIPOLO HUERTAZUELA, RONNIE O. BOTTLING LINE #1 BOTTLING CREW 466 ANTIPOLO IGNACIO, NARCISO A. BOTTLING LINE 5 BOTTLING CREW 467 ANTIPOLO IGNO, SANTOS JR. O. ENGINEERING DEPT MECHANIC 468 ANTIPOLO ILLANA, RENATO P. ENGINEERING DEPT MECHANIC 469 ANTIPOLO INGUA, GERSON L. OFC OF THE INVTY PLNG & OPERATIONS MGR. CTRL. ANAL 470 ANTIPOLO JANOHAN, EDWIN ZAFE PHYSICAL DISTN DEPT SEGREGATOR 471 ANTIPOLO JIMENEZ, RAYMUNDO M. OFC OF PRODN SUPRNDT PRODN SUPERVISOR 472 ANTIPOLO JOSE, ERNESTO C. BOTTLING LINE #1 BOTTLING CREW 473 ANTIPOLO JOVITO, ARMANDO C. BOTTLING LINE #1 BOTTLING CREW 474 ANTIPOLO KING, JULIAN A. BOTTLING LINE #2 BOTTLING CREW 475 ANTIPOLO LAGATA, EDDIE M. BOTTLING LINE 5 BOTTLING CREW 476 ANTIPOLO LAGUS, GERARDO D. BOTTLING LINE #1 CASE PACKER OPTR 477 ANTIPOLO LANZANAS, INDIRA Z. QUALITY CONTROL SEC QC TECHNICIAN 478 ANTIPOLO LASCUNA, IGNACIO B. BOTTLING LINE #1 BOTTLING CREW 479 ANTIPOLO LEIS, JOVITO M. ENGINEERING DEPT LINE MECHANIC 480 ANTIPOLO LEONOR, EDUARDO A. ENGINEERING DEPT ENGINEERING SUPVR 481 ANTIPOLO LINCO, EDUARDO E. BOTTLING LINE 5 BOTTLING CREW 482 ANTIPOLO LINESES, ERNESTO D. BOTTLING LINE #1 BOTTLING CREW 483 ANTIPOLO LINGAT, ENRICO S. BOTTLING LINE 4 BOTTLING CREW 484 ANTIPOLO LIPATA, MISAEL P. BOTTLING LINE 4 BOTTLING CREW 485 ANTIPOLO LITUANIA, MARCOS F. BOTTLING LINE 5 BOTTLING CREW 486 ANTIPOLO LLAGAS, VENANCIO B. BOTTLING LINE 5 BOTTLING CREW 487 ANTIPOLO LLEGADO, JAVIER R. BOTTLING LINE 4 RELIEF OPERATOR 488 ANTIPOLO LLENA, RICARDO M. BOTTLING LINE COMMON ASST SYRUP MAN 489 ANTIPOLO LOPEZ, LEONIDES C. BOTTLING LINE 4 BOTTLING CREW 490 ANTIPOLO LOPEZ, RAMIL C. ENGINEERING DEPT MECHANIC 491 ANTIPOLO LUBOS, FRANCISCO PHYSICAL DISTN DEPT PD SUPERVISOR ROMUALDO T. 492 ANTIPOLO LUTIVA, MARIO O. BOTTLING LINE #1 RELIED OPERATOR 493 ANTIPOLO MACARAEG, SAMSON B. OFC OF PRODN PRODUCTION SUPRNDT SUPERINTENDENT 494 ANTIPOLO MADRONA, JESSIE M. BOTTLING LINE 5 CASE PACKER OPTR 495 ANTIPOLO MAGISTRADO, RODRIGO BOTTLING LINE COMMON SYRUP MAN I. 496 ANTIPOLO MAGSINO, BASILIA I. OFC OF PRODN SUPRNDT PRODUCTION CLERK 497. ANTIPOLO MAGUYON, FERNANDO L. BOTTLING LINE #2 BOTTLING CREW 498 ANTIPOLO MAGLAYO, WILFREDO M. BOTTLING LINE #! BOTTLING CREW 499 ANTIPOLO MALINES, ALAN P. ENGINEERING DEPT LINE MECHANIC 500 ANTIPOLO MAMOLO, DOMINGO C. ENGINEERING DEPT LINE MECHANIC 501 ANTIPOLO MAMUAD, WILLY D. BOTTLING LINE COMMON SYRUP MAN 502 ANTIPOLO MANAHAN, JOAQUIN JR. A. ENGINEERING DEPT MECHANIC 503 ANTIPOLO MANIACUP, RODOLFO P. BOTTLING LINE #2 FILLER OPERATOR 504 ANTIPOLO MANUEL, ROBERTO M. MATERIALS RECEIVER-ISSUER 505 ANTIPOLO MARAVILLAS, WILFREDO PHYSICAL DISTN DEPT PD CLERK M. 506 ANTIPOLO MARINAS, ILDEFONSO B. BOTTLING LINE #1 BOTTLING CREW 507 ANTIPOLO MARTINEZ, PIOQUINTO P. BOTTLING LINE $ BOTTLING CREW 508 ANTIPOLO MATIAS, ARTEMIO L. PHYSICAL DISTN DEPT FORKLIFT OPERATOR 509 ANTIPOLO MEDINA, ALFREDO B. BOTTLING LINE #2 BOTTLING CREW 510 ANTIPOLO MEDINA, NOEL BERNABE BOTTLING LINE #1 BOTTLING CREW 511 ANTIPOLO MEDINO, CRISTINA T. MATERIALS MTLS SUPERVISOR 512 ANTIPOLO MENDOZA, LEONILO P. ENGINEERING DEPT ELECTRICIAN 513 ANTIPOLO MENDOZA, PASTOR M. BOTTLING LINE 4 RELIEF OPERATOR 514 ANTIPOLO MENESES, MACARIO P. BOTTLING LINE 4 BOTTLING CREW 515 ANTIPOLO MESIAS, RUBEN A. BOTTLING LINE #2 BOTTLING CREW 516 ANTIPOLO MICU, MAXIMO P. ENGINEERING DEPT ENGINEERING SUPERINTENDENT 517 ANTIPOLO MINDA, FELIPE, O. QUALITY CONTROL SEC QC HEAD 518 ANTIPOLO MIRANDA, DANILO R. BOTTLING LINE #2 FILLER OPERATOR 519 ANTIPOLO MODESTO, RHONEL V. QUALITY CONTROL SEC QC TECHNICIAN 520 ANTIPOLO MONCATAR, JOHNNY M. BOTTLING LINE 5 BOTTLING CREW 521 ANTIPOLO MONTOYA, LEONITO C. BOTTLING LINE #1 BOTTLING CREW 522 ANTIPOLO MORALES, RODELIO F. ENGINEERING DEPT LINE MECHANIC 523 ANTIPOLO MORTALLA, VICTOR D. BOTTLING LINE 5 BOTTLING CREW 524 ANTIPOLO MOYA, WILFREDO L. BOTTLING LINE 4 BOTTLING CREW 525 ANTIPOLO MUJERES, EDMUNDO C. BOTTLING LINE #2 BOTTLING CREW 526 ANTIPOLO NAIG, HERNANE R. BOTTLING LINE COMMON ASST SYRUP MAN 527 ANTIPOLO NALOG, NEPTALI L. BOTTLING LINE #1 BOTTLING CREW 528 ANTIPOLO NALUS, EMILIANO JR. L. QUALITY CONTROL SEC QC TECHNICIAN 529 ANTIPOLO NAMACPACAN, DAN G. BOTTLING LINE #1 BOTTLING CREW 530 ANTIPOLO NATIVIDAD, FRANCISCO JR. BOTTLING LINE #1 BOTTLING CREW SF 531 ANTIPOLO NAVARRO, ISABELO S. ENGINEERING DEPT INSTRUMENTATION TECHNICIAN 532 ANTIPOLO NAVARRO, LARRY PHYSICAL DISTN DEPT SEGREGATOR CENTENO 533 ANTIPOLO NICOL, ARNEL B. BOTTLING LINE 5 BOTTLING CREW 534 ANTIPOLO NICOL, EUFRACIO R. PHYSICAL DISTN DEPT FORKLIFT OPERATOR 535 ANTIPOLO NIERVA, WILLIAM G. OFC OF PRODN SUPRNDT PRODN SUPERVISOR 536 ANTIPOLO NIETO, ROBERTO R. BOTTLING LINE #2 BOTTLING CREW 537 ANTIPOLO NIPES, NESTOR C. BOTTLING LINE #1 BOTTLING CREW 538 ANTIPOLO NOKOM, JOSE JR. V. ENGINEERING DEPT LINE MECHANIC 539 ANTIPOLO NOLASCO, RODOLFO V. BOTTLING LINE 6 BOTTLING CREW 540 ANTIPOLO NONES, MARCELINO L. BOTTLING LINE #2 BOTTLING CREW 541 ANTIPOLO OCTAVIANO, RONNIE A. BOTTLING LINE #2 BOTTLING CREW 542 ANTIPOLO OGNITA, ROLDAN P. BOTTLING LINE 4 BOTTLING CREW 543 ANTIPOLO OJEDA, MANUEL S. BOTTLING LINE #1 CASE PACKER OPTR 544 ANTIPOLO OLANO, JOSE O. BOTTLING LINE 5 BOTTLING CREW 545 ANTIPOLO OLAVIAGA, CECILIO JR. V. BOTTLING LINE #2 BOTTLING CREW 546 ANTIPOLO OLAVIAGA, EDWIN, V. BOTTLING LINE #1 BOTTLING CREW 547 ANTIPOLO OLBEZ, RONALDO S. BOTTLING LINE #2 BOTTLING CREW 548 ANTIPOLO OLDAN, JOSE T. BOTTLING LINE #2 BOTTLING CREW 549 ANTIPOLO OMADTO, ELIGIO P. PHYSICAL DISTN DEPT PD SUPERVISOR 550 ANTIPOLO ORBINO, DANNY B. ENGINEERING DEPT MECHANIC 551 ANTIPOLO OROBIA, NESTOR A. BOTTLING LINE 5 BOTTLING CREW 552 ANTIPOLO OROYO, ANDREW S. BOTTLING LINE 4 BOTTLING CREW 553 ANTIPOLO OSOYOS, ANGELITO G. OFC OF PRODN SUPRNDT PRODN SUPERVISOR 554 ANTIPOLO OSTRIA, JOEL O. MATERIALS MATERIALS HANDLING CREW 555 ANTIPOLO PADAYAO, ABEDNIGO G. BOTTLING LINE COMMON SYRUP MAN 556 ANTIPOLO PALIZA, GLICERIO JR. R. BOTTLING LINE #2 BOTTLING CREW 557 ANTIPOLO PANGAN, EDWIN E. BOTTLING LINE #1 BOTTLING CREW 558 ANTIPOLO PARISAN, JESUS F. BOTTLING LINE 5 BOTTLING CREW 559 ANTIPOLO PASCUAL, SOFRONIO R. MATERIALS PURCHASER II 560 ANTIPOLO PATRICIO, CONRADO R. BOTTLING LINE #1 BOTTLING CREW 561 ANTIPOLO PAULINO, NESTOR B. BOTTLING LINE #1 FILLER OPERATOR 562 ANTIPOLO PENERO, CARLOS C. PHYSICAL DISTN DEPT FORKLIFT OPERATOR 563 ANTIPOLO PERALTA, VHENANCIO C. BOTTLING LINE 5 BOTTLING CREW 564 ANTIPOLO PERANTE, ELDEFONSO L. BOTTLING LINE #1 RELIEF OPERATOR 565 ANTIPOLO PEREZ, FRANCISCO JR. F. BOTTLING LINE #2 BOTTLING CREW 566 ANTIPOLO PEREZ, IMELDA A. QUALITY CONTROL SEC QLTY CONTROL SUPVR 567 ANTIPOLO PIMENTEL, ALFREDO M. MATERIALS MATERIALS HANDLING CREW 568 ANTIPOLO PINOLLO, ABELARDO B. BOTTLING LINE #1 BOTTLING CREW 569 ANTIPOLO PONTILLA, MAMERTO H. BOTTLING LINE #2 BOTTLING CREW 570 ANTIPOLO PONTOJAS, NOEL PORAQUE BOTTLING LINE #1 BOTTLING CREW 571 ANTIPOLO QUEQUING, ISIDRO E. BOTTLING LINE #1 BOTTLING CREW 572 ANTIPOLO QUIAMBAO, RODOLFO B. BOTTLING LINE #1 BOTTLING CREW 573 ANTIPOLO QUIBAL, CELSO R. PHYSICAL DISTN DEPT FORKLIFT OPERATOR 574 ANTIPOLO RACION, ROGELIO F. BOTTLING LINE #1 BOTTLING CREW 575 ANTIPOLO RAMOS, JIMMY P. OFC OF PRODN SUPRNDT PRODN SUPERVISOR 576 ANTIPOLO RAMOS, MARGIE M. QUALITY CONTROL SEC QC TECHNICIAN 577 ANTIPOLO RANO, DOMINADOR E. BOTTLING LINE #2 BOTTLING CREW 578 ANTIPOLO REBANCOS, EDWINO R. BOTTLING LINE 6 BOTTLING CREW 579 ANTIPOLO REGONDOLA, LODITO V. BOTTLING LINE WATER COMMON TREATMENT MAN 580 ANTIPOLO RELOJO, JOSELITO C. BOTTLING LINE COMMON SYRUP MAN 581 ANTIPOLO REMATADO, PERFECTO A. BOTTLING LINE SYRUP MAN COMMON 582 ANTIPOLO RESURRECCION, DANILO L. BOTTLING LINE 4 BOTTLING CREW 583 ANTIPOLO REVILLA, EDOVIGILDO M. BOTTLING LINE #1 BOTTLING CREW 584 ANTIPOLO REYES, DARIO M. BOTTLING LINE #1 BOTTLING CREW 585 ANTIPOLO REYES, JIMMY R. BOTTLING LINE #2 BOTTLING CREW 586 ANTIPOLO REYES, MAMERTO JR. M MATERIALS RECEIVER-ISSUER 587 ANTIPOLO RINGOR, ALFREDO P. OFC OF PRODN SUPRNDT PRODN SUPERVISOR 588 ANTIPOLO RIVAS, ANTONIO G. BOTTLING LINE #2 BOTTLING CREW 589 ANTIPOLO ROCES, ALEXANDER M. BOTTLING LINE #2 BOTTLING CREW 590 ANTIPOLO ROCES, ROMULO, B. PHYSICAL DISTN DEPT FORKLIFT OPERATOR 591 ANTIPOLO ROMERO, NESTOR H. BOTTLING LINE 5 BOTTLING CREW 592 ANTIPOLO ROSALES, CONRADO JR. A BOTTLING LINE #1 BOTTLING CREW 593 ANTIPOLO SABERDO, DOMINGO S. BOTTLING LINE 5 RELIEF OPERATOR 594 ANTIPOLO SAGARAL, LEOPOLDO G. BOTTLING LINE #1 BOTTLING CREW 595 ANTIPOLO SALAMAT, FERNANDO M. BOTTLING LINE #2 BOTTLING CREW 596 ANTIPOLO SALANSAN, ESTANISLAO M. BOTTLING LINE 5 BOTTLING CREW 597 ANTIPOLO SALTA, FLORESTAN R. ENGINEERING DEPT MECHANIC 598 ANTIPOLO SALVADOR, NORBERTO R. BOTTLING LINE SYRUP MAN COMMON 599 ANTIPOLO SAMAR, LORENO A. BOTTLING LINE #1 BOTTLING CREW 600 ANTIPOLO SAMIA, ROMULO H. ENGINEERING DEPT ELECTRICIAN 601 ANTIPOLO SAMPIANO, RENE J. ENGINEERING DEPT MECHANIC 602 ANTIPOLO SAN DIEGO, ANGELITO B. BOTTLING LINE #1 BOTTLING CREW 603 ANTIPOLO SAN DIEGO, MARIO B. BOTTLING LINE #1 BOTTLING CREW 604 ANTIPOLO SANTILLAN, ROSENDO JR. ENGINEERING DEPT MECHANIC J. 605 ANTIPOLO SANTOS, DENNIS L. QUALITY CONTROL SEC QC TECHNICIAN 606 ANTIPOLO SANTOS, EDUARDO S. BOTTLING LINE #2 BOTTLING CREW 607 ANTIPOLO SAPUAY, ROBERT A. PHYSICAL DISTN DEPT FORKLIFT OPERATOR 608 ANTIPOLO SARBUES, NORBERTO JR. J BOTTLING LINE #2 BOTTLING CREW 609 ANTIPOLO SARMIENTO, JOSE ENGINEERING DEPT BOILER MAN MARCELO C. 610 ANTIPOLO SARMIENTO, OSCAR P. BOTTLING LINE 6 BOTTLING CREW 611 ANTIPOLO SEDURANTE, ROSALITO D. BOTTLING LINE 5 BOTTLING CREW 612 ANTIPOLO SINGCO, CAYETANO G. ENGINEERING DEPT LINE MECHANIC 613 ANTIPOLO SORIANO, FRANCISCO J. BOTTLING LINE 4 CASE PACKER OPTR 614 ANTIPOLO STA CLARA, EDUARDO S. PHYSICAL DISTN DEPT PD SUPERINTENDENT 615 ANTIPOLO SUBOSA, RENATO C. ENGINEERING DEPT MECHANIC 616 ANTIPOLO SUBOSA, ROBERTO C. ENGINEERING DEPT LINE MECHANIC 617 ANTIPOLO SUGPATAN, GAVINO JR. L BOTTLING LINE 4 BOTTLING CREW 618 ANTIPOLO SURALTA, SERESIO E. BOTTLING LINE #1 BOTTLING CREW 619 ANTIPOLO SY, PABLO P. BOTTLING LINE #! BOTTLING CREW 620 ANTIPOLO TABLAN, RAMIRO S. BOTTLING LINE #1 BOTTLING CREW 621 ANTIPOLO TABLAN, WILFREDO BOTTLING LINE #1 BOTTLING CREW SANTOS 622 ANTIPOLO TAMAYO, JOSELITO T. BOTTLING LINE #2 BOTTLING CREW 623 ANTIPOLO TAN, CIRILO G. BOTTLING LINE #1 BOTTLING CREW 624 ANTIPOLO TAPUCAR, CELESTINO JR. S. BOTTLING LINE #1 CASE PACKER OPTR 625 ANTIPOLO TAYAO, ROMEO A. BOTTLING LINE #2 BOTTLING CREW 626 ANTIPOLO TERNIDA, PATERNO V. BOTTLING LINE #2 BOTTLING CREW 627 ANTIPOLO TEVES, JOSEPH TRIBIANA PHYSICAL DISTN DEPT SEGREGATOR 628 ANTIPOLO TIAMZON, NESTOR B. BOTTLING LINE #2 BOTTLING CREW 629 ANTIPOLO TINACHON, HARRY G. BOTTLING LINE 4 RELIEF OPERATOR 630 ANTIPOLO TOBONGBANUA, BOTTLING LINE 4 RELIEF OPERATOR VALERIANO JR. S 631 ANTIPOLO TOLENTINO, VIRGILIO V. BOTTLING LINE 6 BOTTLING CREW 632 ANTIPOLO TRAJANO, ROLANDO C. ENGINEERING DEPT LINE MECHANIC 633 ANTIPOLO TUMBAGA, VIRGILIO M. BOTTLING LINE #1 BOTTLING CREW 634 ANTIPOLO UY-BUNGCO, VIRGILIO M. ENGINEERING DEPT MECHANIC 635 ANTIPOLO VALDEZ, ALEJANDRO C. BOTTLING LINE 5 BOTTLING CREW 636 ANTIPOLO VALENZUELA, ROLANDO B. BOTTLING LINE #1 BOTTLING CREW 637 ANTIPOLO VARDE, LUIS P. BOTTLING LINE #1 BOTTLING CREW 638 ANTIPOLO VELASQUEZ, ROLANDO S. BOTTLING LINE 4 BOTTLING CREW 639 ANTIPOLO VERSOZA, ALBERTO C. BOTTLING LINE 5 BOTTLING CREW 640 ANTIPOLO VIDAL, CESAR U. BOTTLING LINE 5 BOTTLING CREW 641 ANTIPOLO VILLAHERMOSA, MEDARDO BOTTLING LINE 6 FILLER OPERATOR C. 642 ANTIPOLO VILLANUEVA, MARIO A. BOTTLING LINE #2 BOTTLING CREW 643 ANTIPOLO VILLARIN, JEMON C. BOTTLING LINE 5 BOTTLING CREW 644 ANTIPOLO VILLARIN, JIMMY C. BOTTLING LINE COMMON ASST SYRUP MAN 645 ANTIPOLO VILLINARIO, JUANITO A. BOTTLING LINE 5 RELIEF OPERATOR 646 ANTIPOLO VINARAO, VICTOR C. BOTTLING LINE COMMON SYRUP MAN 647 ANTIPOLO WALO, DELFIN JR. G. OFC OF PRODN SUPRNDT PRODN SUPERVISOR 648 ANTIPOLO ZAFE, NESTOR T. PHYSICAL DISTN DEPT DRIVER In reply, please be informed that pursuant to Section 32(B)(6)(b) of the Tax Code of 1997, 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 because of death, sickness or other physical disability or for any cause beyond the control of the said official or employee is exempt from taxes regardless of age or length of service. The phrase "for any cause beyond the control of said official or employee" connotes involuntariness on the part of the official or employee. The separation from the service of the official or employee must not be asked for or initiated by him. 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 employer or his heirs as a consequence of such separation. Since the separation of the employees is due to the retirement of the production facilities at the Manila and Antipolo plants of CCBPI, and, therefore, beyond their control, any and all amounts to be received by them as a result thereof, are 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. Moreover, the commutation and payment of unused sick leave and vacation leave credits are likewise not subject to income tax and, consequently, to withholding tax (CIR vs. CA & Efren P. Castaeda, GR 96016 prom. Oct. 17, 1991). The payment of the 13th month pay and the salaries of Coca-Cola Bottlers Philippines, Inc. employees, however, is subject to income tax and, consequently, to the withholding tax. (BIR Ruling No. SB-69-98 dated October 6, 1998) 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. ECTAHc Very truly yours, (SGD.) MILAGROS V. REGALADO Acting Assistant Commissioner Legal Service