Philippine Long Distance Telephone Co. v. Commissioner of Internal Revenue

Case History [C.T.A. CASE NO. 5106. December 18, 1995.] PHILIPPINE LONG DISTANCE TELEPHONE COMPANY , petitioner , vs . THE HON. COMMISSIONER OF INTERNAL REVENUE , respondent . D E C I S I O N On May 3, 1994, petitioner filed with this Court a Petition for Review seeking for the issuance of a tax credit in the amount of P698,059,124.00 representing alleged erroneously paid Value Added Tax for the period beginning March 1, 1992 to February 29, 1994. As borne out by the pleadings, petitioner, Philippines Long Distance Telephone Company, is a domestic corporation duly organized and existing under the laws of the Philippines. It is duly licensed to operate a telecommunications system in the Philippines by virtue of legislative franchise issued in its name on November 28, 1928 under Act No. 3436, as amended by Commonwealth Act No. 407. The fifty (50) year term of said Franchise was extended for another twenty five (25) years from the date of its expiration on November 28, 1978 or up to November 28, 2003 and the franchise tax of one per cent (1%) was increased to five per cent (5.%) pursuant to Republic Act No. 6146. Then on June 11, 1978, the franchise tax of five per cent (5.%) was reduced to two per cent (2.%) up to the end of its twenty five (25) year extended period. The term of petitioner's franchise was extended anew for another twenty five (25) years from its expiration on November 28, 2003 or up to November 28, 2028 under Republic Act No. 7082 and consolidated the terms and conditions of its franchise. The scope of its franchise is provided for under Section 1 of R.A. 7082, to wit: "SECTION 1. Subject to the provisions of the Constitution, the Philippine Long Distance Telephone Company (PLDT), its successors or assigns, and hereunder referred to as the grantee, is hereby granted the right privileges, and authority to carry on the business of providing basic and enhanced telecommunications services in and between provinces, cities and municipalities in the Philippines and between the Philippines and other countries and territories and for this purpose, to establish, operate, manages, lease, maintain and purchase telecommunications systems, including mobile, cellular and wired or wireless telecommunications systems, fiber optics, multichannel transmission distribution systems, satellite transmit and receive systems and other telecommunications systems and their value-added services such as but not limited to transmission of voice, data, facsimile, control signals, audio and video, information service bureau and all other telecommunications systems technologies as are at present available or be made available through technical advances or innovations in the future, or construct, acquire, lease and operate or manage transmitting and receiving stations and switching stations, both for local and international services, lines, cable or systems, as is, or are, convenient or essential to efficiency carry out the purposes of this franchise, . . ." (Admitted in the Answer.) On various dates, starting March 1, 1992 to February 29, 1994, petitioner purchased imported equipments, machineries and spare parts of its use in operating its franchise. It paid the Value Added Tax (VAT) on said importations in the sum of P698,059,124.00. On April 19, 1994, the Bureau of Internal Revenue (BIR) issued BIR Ruling No. UN-140-94 addressed to petitioner confirming its opinion regarding its VAT exemption privileges with respect to its importation of equipments, machineries and spare parts. By virtue of this ruling and in reliance to Section 12 of R.A. No. 7082, petitioner filed with the BIR, on May 3, 1994, a claim for refund by way of a tax credit the alleged erroneously and illegally paid VAT amounting to P698,059,124.00. On the same date, petitioner filed with this Court its petition seeking for the issuance of a tax credit in its favor. Respondent averred that the petition states no cause of action for failure of petitioner to alleged in its petition the date when said taxes were paid. Second, petitioner failed to show that the taxes were erroneously collected. The burden is on the part of petitioner to prove that it is entitled to the tax credit claimed for. Granting arguendo that petitioner is entitled to a tax credit, all claims for tax credit on VAT paid prior to May 3, 1992 should be dissolved because the same have prescribed. During the hearings of this case, petitioner presented as sole witness Wilson F. Loayon, and SGV Auditor, who testified in open court regarding his Audited Report based on his examination, verification and comparison of the original VAT Official Receipts of Petitioner with the photocopies thereof to support its claim for tax credit by way of this petition for review. The report of the SGV Auditor showed that petitioner was able to substantiate its claim to a lower amount of P489,500,975.00 representing VAT paid for the period beginning March 1, 1992 to February 29, 1994. The reason being that some payments does not cover period being claimed for like some of the payments were made outside of the period March 1, 1992 to February 29, 1994, and some of the amounts claimed are not for VAT. It appears from the record that petitioner concedes to respondent's allegation regarding the prescription of VAT payments made prior to May 3, 1992. Thus, in its memorandum petitioner claimed for a lower amount of tax credit of P428,730,320.00, representing erroneously paid VAT for the period May 3, 1992 to February 29, 1994. The issue to be resolved is whether or not petitioner (PLDT), whose franchise (under R.A. 7082), expressly provides that the payment of the franchise tax of three per cent (3.%) of the gross receipts shall be in lieu of all taxes, is exempt from paying the VAT on its importation of equipments, machineries and spare parts for the use of its telecommunication system. If so, then petitioner is legally entitled to a tax credit for erroneously and illegally paid VAT on said importation pursuant to Section 230 of the NIRC. The pertinent law relevant to the issue posed lies on the interpretation of the phrase "in lieu of all taxes" under Section 12 of R.A. No. 7082 in relation to Section 117 of the NIRC, as amended by Executive Order No. 72, pertinent portion of said provisions of law are quoted hereunder as follows: "SEC. 12. The grantee, its successors or assigns shall be liable to pay the same taxes on their real estates, buildings, and personal property, exclusive of this franchise, as other persons corporations are now or hereafter may be required by law to pay. In addition thereto, the grantee, its successors or assigns shall pay a franchise tax equivalent to three percent (3%) of all gross receipts of the telephone or other telecommunications business transacted under this franchise by the grantee, its successors or assigns, and the said percentage shall be in lieu of all taxes on this franchise or earnings thereof. Provided , That the grantee, its successors or assigns shall continue to be liable for income taxes payable under Title II of the National Internal Revenue Code pursuant to Section 2 of Executive Order No. 72 unless the later enactment is amended or repealed, in which case the amendment or repeal shall be applicable thereto. xxx xxx xxx "SEC. 117. Tax of franchise . Any provision of general or special law to the contrary notwithstanding, there shall be levied, assessed and collected in respect to all franchises, upon the gross receipts from the business covered by the law granting the franchise, a tax in accordance with the schedule prescribed hereunder. (a) . . . (b) On telephone and/or telegraphs systems, and radio broadcasting stations Three (3.%) per cent (c) . . . The grantee shall file the return with, and pay the tax due thereon to, the Commissioner of Internal Revenue or his duly authorized representative in accordance with the provisions of Section 125 of this Code, and the return shall be subject to audit by the Bureau of Internal Revenue, any provision of any existing law to the contrary notwithstanding." Petitioner contended that the phrase "in lieu of all taxes" covers the exemption from the payment of the VAT on its purchases of imported equipments, machineries and spare parts on account of its paying the 3% franchise tax. This was intensified by BIR Ruling No. UN-140-94, dated April 19, 1994, which specifically confirms the opinion of petitioner on this aspect covering its VAT exemption. Thus, it states "(t)he in lieu of all taxes provision under Section 12 of R.A. 7082 clearly exempts PLDT from all taxes including the 10% value-added tax (VAT) prescribed by Section 10(a) of the same Code on its importations of equipments, machineries and spare parts necessary (sic) in the conduct of its business covered by the franchise, except the aforementioned enumerated taxes for which PLDT is expressly made liable." Moreover, the above ruling has likewise been confirmed by the Department of Finance thru Acting Secretary Romeo L. Bernardo on January 5, 1995 addressed to petitioner, pertinent portion of said ruling reads as follows: "Thus, when Congress provided in Section 12 of R.A. 7082 for the taxes for which PLDT shall be liable and that payment of the franchise tax shall be in lieu of other taxes, the lawmakers must have intended to include the import duties and taxes, which is not included in the enumeration of taxes PLDT shall pay, in the term taxes of the 'in lieu of clause to which PLDT shall not be subject. To hold otherwise would make the obvious preferential tax treatment of the franchise holder nugatory. In support of the conclusion that the specific provision of R.A. 7082 exempts the franchise from customs duties payable on its importations it has been held by the Supreme Court that the term 'tax' applies, generally speaking, to all kinds of exactions which become public funds. . . . xxx xxx xxx In view of the foregoing, this Department interposes no objection to the tax and duty free entry of equipment, machinery, and spare parts to be imported by PLDT pursuant to the provisions of R.A. 3436, as amended by R.A. 7082, subject, however to the following conditions: 1. That the equipment, machinery and spare parts are necessary in the operation of its business as authorized under its franchise; 2. That this Office may conduct pre-and post-release inspections of articles to be released tax and duty-free in line with its monitory activities; 3. That the aforesaid articles shall be actually, directly and exclusively used only in the operations of its business as authorized under its franchise and shall not be transferred or disposed of in any manner whatsoever without prior approval of this Office; 4. That the conditions/terms under its franchise shall have been complied with; 5. That this ruling shall apply only to future importations of PLDT; and 6. That upon approval of each importation, the shipping and other pertinent documents shall be submitted to this Department for processing before actual release thereof from the Bureau of Customs may be effected to ascertain whether the articles to be imported are in fact consigned to PLDT and are equipment and parts essential in the operations of its principal business." The phrase "in lieu of means instead of; in place of; or on substitution for (Black v. Barnes, 46 p. 2d 625,626,142 Kan. 381; Rutherland v. Oroville-Wyandotte Irr. Dist., 22 P. 2d 505, 218 Cal. 242; Words and Phrases, Vol. 21, p.472). It does not mean "in addition to" (Glassman Const. Co. v. Baltimore Brick Co., 246 Md. 478, 228 A. 2d 472, 474, Black's Law Dictionary, 6th ed., 1990, p. 787). The "in lieu of" implies the existence of something for which a substitution is being made. Thus, the "in lieu of all other taxes" means that none other than the tax specified however described, can be demanded. It limits the liability to the specific tax (State of Tennessee v. Bank of Commerce, 53 F. 735, 736, Words and Phrases, Vol. 21, p. 474). Thus, the phrase "in lieu of all taxes" has the effect of exempting from taxation the VAT (which is covered under the general term "taxes" under Section 12 of R.A. 7082) on the purchases of imported equipments, machineries and spare parts made by petitioner by virtue of its paying of the 3% Franchise Tax pursuant to Section 117 of the NIRC and Section 12 of R.A. 7082. The rationale or purpose for the exemption from all other taxes except the income tax and the real property tax granted on petitioner upon the payment of the 3% Franchise Tax is "that such exemption is part of the inducement for the acceptance of the franchise and the rendition of public service by the grantee" (Province of Misamis Oriental v. Cagayan Electric Power and Light Company, Inc., G.R. No. 45355, January 12, 1990, 181 SCRA 38). Furthermore, there is nothing in the provisions of Section 12 of R.A. 7082 which can be construed as expressly petitioner from the exemption to the VAT similar to the proviso on income tax and real property taxes. The only tax imposable on petitioner is the 3% Franchise Tax the income tax and the real property tax. Otherwise, the law could very well have provided that petitioner should and is still liable to the VAT. It is an elementary rule in statutory construction that the exceptions in the law will not be enlarged beyond the actual signification of the words used or extended beyond the limits which the words themselves actually set (De Jesus v. City of Manila, 29 Phil. 73). Moreover, the rulings issued by the BIR and the Department of Finance are in order. Their interpretation finds justification in the exempting clause of Section 12 of R.A. 7082. These rulings have never been revoked by another ruling. It was only during the memorandum stage that respondent invoke that the government is not estopped by the errors or mistakes of its officials or employees. For all intents and legal purpose the rulings issued by the BIR and the Department of Finance exempting petitioner from the payment of taxes and duties on the importation of equipments, machineries and spare parts to be used in the operation of its business pursuant to its franchise is correct. We are therefore convinced that petitioner is in effect exempt from the VAT on its importation of equipment, machineries and spare parts by virtue of the exempting clause as provided for by its franchise. The only thing left to be determined by this Court is the amount of VAT tax credit to which petitioner is entitled to Originally, petitioner claims entitlement to a tax credit of P698,059,124.00 covering VAT paid for the period March 1, 1992 to February 29, 1994. However, in its Memorandum, petitioner reduced its claim for tax credit from P698,059,124.00 to P428,730,320.00, representing erroneously and illegally paid VAT starting May 3, 1992 to February 29, 1994. After a thorough examination of the official receipts and the import entry declaration evidencing payment of the VAT on various importations made by petitioner for the period May 3, 1992 to February 29, 1994 and after comparing the same with the Schedule of VAT Payments prepared by the independent auditor, it has been observed that the Schedules prepared by the Auditors does not properly correspond to the dates when the VAT was paid. The Court found that petitioner is entitled to the sum of P429,230,524.00, representing erroneously and illegally paid VAT for said period. Thus, we have prepared a more detailed and accurate presentation based on the exhibits marked as evidence for the petitioner and counter check with the Schedule of VAT Payments prepared by the auditor. The allowable VAT tax credit, per the Court's computation, is P429,230,524.00, computed as follows: PHILIPPINES LONG DISTANCE TELEPHONE CO. SCHEDULE OF ALLOWABLE TAX CREDIT ON VAT PAID ON THE IMPORTATIONS OF EQUIPMENT, MACHINERIES AND SPARE PARTS FOR THE PERIOD COVERING MAY 3, 1992 to FEBRUARY 29, 1994 Allowable Tax Credit Dates Paid Schedule on VAT Payments 1992 May 1 P 5,325,058.00 June 2 15,240,539.00 July 3 10,900,574.00 August 4 19,082,549.00 September 5 6,642,145.00 October 6 17,671,227.00 November 7 13,288,468.00 December 8 10,059,728.00 1993 January 9 11,992,707.00 February 10 46,003,190.00 March 11 13,359,896.00 April 12 8,703,149.00 May 13 45,538,906.00 June 14 15,616,270.00 July 15 1,264,892.00 August 16 10,411,282.00 September 17 13,136,505.00 October 18 14,615,832.00 November 19 11,662,479.00 December 20 22,488,829.00 1994 January 21 96,534,958.00 February 22 19,646,341.00 TOTAL P429,230,524.00 =========== An itemized computation of VAT payments per month beginning May 3, 1992 to February 29, 1994 is shown on Schedules 1 to 22 which shall form part of the decision of this case. However, since petitioner is asking for a lesser amount of P428,730,320.00, we are constrained to grant the lower amount of P428,730,320.00. WHEREFORE, finding the petition meritorious and in accordance with law, the same is hereby GRANTED with modification as to the amount of tax credit to which petitioner is entitled. Respondent is hereby ordered to issue in favor of petitioner a Tax Credit Certificate in the amount of P428,730,320.00, representing erroneously and illegally paid VAT on its importation of equipments, machineries and spare parts for the period covering May 3, 1992 to February 29, 1994. No pronouncement as to cost. SO ORDERED. RAMON O. DE VERA Associate Judge WE CONCUR: ERNESTO D. ACOSTA Presiding Judge MANUEL K. GRUBA Associate Judge ATTACHMENT PHILIPPINE LONG DISTANCE TELEPHONE CO. SCHEDULE OF VALUE ADDED TAX PAYMENTS ON IMPORTATION OF EQUIPMENTS, MACHINERIES AND SPARE PARTS FOR MONTH OF MAY 4-31, 1992 SCHEDULE 1: Exhs. O.R. No. Date Amount VAT Paid Entry No. Exhs. A-176 25138407 5/22/92 88,359.00 86,585.00 21060 A-177 A-199 25741712 5/6/92 4,572,259.00 1,273,917.00 24454 A-200 A-213 25741581 5/5/92 938,122.00 261,462.00 16702 A-214 A-230 25923441 5/6/92 52,935.00 26,659.00 73814 A-231 25808431 5/5/92 2,093.00 4,625.00 68134 A-232 A-235 25192675 5/7/92 56,202.00 56,558.00 64926 A-236 A-250 25808422 5/5/92 142,759.00 153,864.00 28903 A-251 A-252 25741721 5/6/92 36,041.00 12,095.00 78326 A-253 A-251 25923396 5/5/92 509,064.00 519,079.00 69536 A-255 A-260 25802156 5/20/92 3,778.00 3,793.00 33043 A-261 A-262 25925715 5/8/92 60,557.00 47,133.00 72934 A-263 A-264 25763351 5/21/92 11,388.00 11,027.00 71802 A-265 A-266 25802077 5/19/92 102,217.00 98,354.00 75267 A-267 A-268 25137436 5/18/92 10,915.00 3,655.00 72698 A-269 A-272 25762773 5/19/92 179,616.00 179,881.00 73086 A-273 A-281 37377331 5/19/92 152,736.00 42,743.00 A-282 A-283 25138172 5/21/92 506,397.00 541,840.00 30502 A-287 A-286 25932444 5/21/92 974,336.00 1,809,291.00 82732 A-287 A-291 26162631 5/25/92 27,245.00 29,655.00 31485 A-293 A-294 24688413 5/20/92 116,738.00 123,067.00 31926 A-296 A-304 25936513 5/27/92 12,072.00 25,026.00 82136 A-306 A-307 25764593 5/27/92 8,447.00 13,900.00 84274 A-309 A-600 38260363 5/28/92 2,801.00 849.00 84148 Total 5,325,058.00 PHILIPPINE LONG DISTANCE TELEPHONE CO. SCHEDULE OF VALUE ADDED TAX PAYMENTS ON IMPORTATION OF EQUIPMENTS, MACHINERIES AND SPARE PARTS FOR MONTH OF JUNE 1-30, 1992 SCHEDULE 2: Exhs. O.R. No. Date Amount VAT Paid Entry No. Exhs. A-225 25827417 6/3/92 34,224.00 36,536.00 31381 A-227 A-256 26252737 6/17/92 36,037.00 145,824.00 94845 A-257 A-258 25781147 6/19/92 935.00 19,681.00 33044 A-259 A-270 26253446 6/26/92 20087.00 73,259.00 99233 A-271 A-289 26230495 6/3/92 12,535.00 21,631.00 85716 A-290 A-297 26246963 6/10/92 114,924.00 174,912.00 35680 A-299 A-300 26241196 6/4/92 625,662.00 1,022,159.00 86940 A-303 A-310 25927383 6/2/92 134,195.00 244,704.00 24266 A-312 26240654 6/2/92 23,251.00 31,498.00 84390 A-314 A-315 26252676 6/16/92 423,973.00 519,286.00 39754 A-317 A-318 26230522 6/3/92 2,200.00 28,986.00 37119 A-320 A-321 26232631 6/10/92 32,503.00 51,684.00 25267 A-323 A-324 26232647 6/10/92 17,219.00 21,544.00 37118 A-325 A-326 2145999 6/11/92 33,426.00 48,627.00 93423 A-328 A-330 26261943 6/18/92 74,428.00 103,209.00 25416 A-332 26231947 6/9/92 7,247.00 5,568.00 87903 A-333 A-334 26232647 6/10/92 17,219.00 21,544.00 37118 A-355 A-331/A-336 26242553 6/11/92 4,516.0 3,837.00 89413 A-337 25948553 6/1/91 1,516.00 585.00 76416 A-338 A-339 37886493 6/23/92 73,070.00 6,643.00 33044 A-340 A-341 26252563 6/11/92 208,140.00 328,711.00 26877 A-342 A-344 25194671 6/8/92 3,827,208.00 7,255,723.00 33951 A-347 26261952 6/18/92 66,537.00 62,788.00 40284 A-348 26367625 6/16/92 254,476.00 334,272.00 38178 A-349 A-350 2637616 6/16/92 56,051.00 101,016.00 91159 A-351 A-352 2625931 6/22/92 1,614,088.00 3,438,961.00 33952 A-353 26165797 6/22/92 1,614,088.00 3,438,961.00 27061 A-355 A-356 26371667 6/22/92 455,191.00 812,201.00 39661 A-357 A-358 25781226 6/22/92 9,176.00 15,332.00 39663 A-360 A-361 26326133 6/19/92 32,679.00 39,809.00 95929 A-362 25776694 6/23/92 6,537.00 9,134.00 41455 A-363 A-364 25897121 6/23/92 8,911.00 18,674.00 95567 A-365 A-366 26327192 6/24/92 13,582.00 6,196.00 14236 A-368 A-374 23477641 6/29/92 179,836.00 216,610.00 29942 A-376 A-599 38526381 6/26/92 2,590.00 1,413.00 102747 A-693 38304235 6/26/92 3,061.00 1,603.00 7298 Total 15,240,539.00 PHILIPPINE LONG DISTANCE TELEPHONE CO. SCHEDULE OF VALUE ADDED TAX PAYMENTS ON IMPORTATION OF EQUIPMENTS, MACHINERIES AND SPARE PARTS FOR MONTH OF JULY 1-31, 1992 SCHEDULE 3: Exhs. O.R. No. Date Amount VAT Paid Entry No. Exhs. A-369 26254164 7/8/92 5,131.00 7,854.00 98302 A-371 25829937 7/1/92 66,810.00 80,911.00 29668 A-373 A-377 25782233 7/21/92 162,582.00 306,241.00 47867 A-379 A-380 23477693 7/2/92 543,301.00 958,839.00 42338 A-381 A-382 26380724 7/10/92 3,013.00 3,376.00 108327 A-384 A-385 26141455 7/13/92 91,207.00 68,707.00 35650 A-387 A-390 26254627 7/17/92 58,674.00 72,999.00 106734 A-392 26329992 7/10/92 176,290.00 358,647.00 106143 A-394 A-395 26254706 7/21/92 250.00 363,317.00 68804 A-396 A-398 25897882 7/15/92 9,280.00 16,056.00 34906 A-399 A-400 26254505 7/16/92 43,462.00 40,631.00 35278 A-402 A-403 26624035 7/29/92 945.00 1,845.00 114853 A-405 A-406 26381153 7/15/92 5,463.00 10,303.00 109143 A-408 A-409 26619171 7/20/92 250.00 127,851.00 108250 A-501 26381101 7/14/92 64,722.00 107,549.00 108098 A-502 A-503 25898056 7/20/92 26,476.00 22,291.00 46477 A-505 A-506 26381171 7/16/92 162,611.00 236,601.00 111136 A-508 A-510 26319237 7/17/92 82,398.00 131,914.00 109565 A-511 A-512 26608863 7/22/92 77,039.00 142,231.00 109549 A-514 A-515 26455843 7/21/92 109,216.00 463,862.00 46128 A-517 A-518 26610324 7/28/92 299,696.00 390,301.00 118975 A-520 26535485 7/21/92 295,764.00 155,011.00 46476 A-521 A-522 26623213 7/24/92 13,967.00 18,046.00 110666 A-524 A-525 26381065 7/14/92 214,940.00 177,332.00 16879 A-527 A-528 23477946 7/23/92 266,017.00 247,947.00 36526 A-530 A-531 26159305 7/23/92 3,018.00 6,096.00 114452 A-533 A-534 26174775 7/16/92 35,339.00 73,129.00 113459 A-536 A-537 26459612 7/30/92 39,828.00 37,316.00 118838 A-539 A-540 26159621 7/30/92 31,292.00 48,372.00 118635 A-542 A-543 25976684 7/31/92 215,506.00 260,120.00 120070 A-544 A-445 26609703 7/27/92 40,227.00 65,045.00 47790 A-447 A-448 26670926 7/28/92 959,158.00 929,010.00 17824 A-450 A-451 26255607 7/31/92 49,239.00 78,866.00 47793 A-453 A-454 265 35817 7/24/92 1,167,116.00 596,271.00 116480 A-455 A-457 26609685 7/24/92 5,122.00 6,726.00 116401 A-459 A-460 26255512 7/29/92 54,514.00 31,379.00 118189 A-462 A-463 23479294 7/26/92 92,253.00 90,740.00 116982 A-465 A-470 26340106 7/30/92 2,515,515.00 3,752,470.00 120748 A-471 A-472 23479303 7/29/92 358,611.00 410,535.00 18564 A-474 A-477 26627115 7/31/92 250.00 3,267.00 119955 A-691 38660623 7/17/92 1,515.00 570.00 106677 A-694 38682156 7/4/92 969.00 509.00 116551 Total 10,900,574.00 PHILIPPINE LONG DISTANCE TELEPHONE CO. SCHEDULE OF VALUE ADDED TAX PAYMENTS ON IMPORTATION OF EQUIPMENTS, MACHINERIES AND SPARE PARTS FOR MONTH OF AUGUST 1-31, 1992 SCHEDULE 4: Exhs. O.R. No. Date Amount VAT Paid Entry No. Exhs. A-466 26159734 8/3/92 17,605.00 25,673.00 50991 A-467 A-469 25330076 8/3/92 9,328.00 19,770.00 11849 A-475 26611146 8/4/92 2,092.00 5,867.00 19138 A-476 A-478 23479373 8/4/92 170,190.00 397,192.00 49856 A-480 A-481 6611137 8/4/92 742,193.00 764,820.00 50056 A-483 A-484 5898634 8/4/92 10,210.00 20,186.00 120184 A-486 A-490 6672545 8/10/92 98,602.00 538,722.00 50237 A-491 A-492 5467443 8/20/92 1,781,144.00 539,174.00 47292 A-494 A-495 6643057 8/11/92 28,969.00 27,946.00 123819 A-496 A-497 6803113 8/20/92 234,083.00 216,571.00 123022 A-499 A-500 6614637 8/10/92 4,679.00 4,385.00 19502 A-502 A-506 8621082 8/4/92 154,554.00 14,050.00 46476 A-507 8864271 8/4/92 36,263.00 3,297.00 116480 A-508 6679947 8/4/92 20,804.00 10,884.00 19296 A-509 A-510 6680123 8/6/92 24,527.00 12,849.00 19294 A-511 A-512 25467443 8/20/92 1,781,144.00 539,174.00 472-92 A-513 A-514 26680114 8/6/92 2,297,173.00 1,257,002.00 19739 A-515 A-517 26680333 8/11/92 154,242.00 57,950.00 20370 A-518 A-519 26614707 8/11/92 19,438.00 35,601.00 124793 A-521 A-522 25334443 8/14/92 142,145.00 459,093.00 126513 A-524 A-525 26614594 8/7/92 5,191,945.00 6,323,188.00 125401 A-526 A-527 26611891 8/13/92 173,819.00 73,134.00 53544 A-529 A-530 25467452 8/20/92 499,285.00 187,577.00 473-92 A-531 A-534 26643346 8/18/92 540,303.00 554,238.00 125892 A-536 A-537 26680455 8/12/92 8,350,342.00 4,376,452.00 46034 A-538 A-539 26885467 8/14/92 88,239.00 820,333.00 126618 A-541 A-542 25979222 8/17/92 652,691.00 1,064,918.00 20911 A-543 A-544 26643714 8/25/92 56,428.00 79,071.00 53438 A-545 A-546 26872386 8/20/92 171,839.00 117,100.00 54622 A-547 A-550 26769836 8/20/92 203,334.00 298,173.00 48942 A-551 26823377 8/25/92 22,671.00 28,545.00 22689 A-552 A-553 26643565 8/21/92 9,902.00 8,352.00 129944 A-555 A-556 26695873 8/24/92 7,218.00 9,546.00 49902 A-557 A-562 26612381 8/18/92 129,208.00 131,605.00 131544 A-564 A-566 26696275 8/27/92 9,9527.00 14,200.00 132851 A-568 A-601 26822826 8/20/92 45,437.00 45,187.00 129553 A-602 A-765 38970267 8/13/92 636.00 335.00 128482 A-766 38981004 8/18/92 739.00 389.00 22024 Total 19,082,549.00 PHILIPPINE LONG DISTANCE TELEPHONE CO. SCHEDULE OF VALUE ADDED TAX PAYMENTS ON IMPORTATION OF EQUIPMENTS, MACHINERIES AND SPARE PARTS FOR MONTH OF SEPTEMBER 1-31, 1992 SCHEDULE 5: Exhs. O.R. No. Date Amount VAT Paid Entry No. Exhs. A-487 26681435 9/9/92 14,851.00 7,764.00 126433 A-489 A-548 23480003 9/14/92 84,893.00 75,793.00 60319 A-549 A-558 26729071 9/10/92 24,032.00 22,250.00 21463 A-559 A-560 39172935 9/2/92 9,751.00 5,201.00 134047 A-561 A-565 26257244 9/4/92 40,285.00 77,084.00 55388 A-569 26860233 9/1/92 137,795.00 136,590.00 23533 A-571 A-572 25464013 9/9/92 399,716.00 209,629.00 514-573 A-574 25467504 9/9/92 844,102.00 442,551.00 513-92 A-575 A-576 26803603 9/1/92 9,528.00 10,388.00 134899 A-578 A-579 27031234 9/7/92 75,931.00 370,138.00 56182 A-582 26257235 9/4/92 210,140.00 225,366.00 137487 A-583 26730557 9/18/92 3,874.00 2,771.00 136134 A-584 A-585 26862254 9/4/92 446,516.00 450,472.00 133059 A-587 26681663 9/14/92 77,942.00 66,658.00 136975 A-589 A-590 23479872 9/14/92 58,797.00 53,347.00 136874 A-591 26680963 9/7/92 86,167.00 70,765.00 137393 A-592 A-593 26644247 9/7/92 3,767.00 7,677.00 23512 A-595 A-597 26682013 9/18/92 337,637.00 314,110.00 58108 A-598 A-603 38820257 9/18/92 35,986.00 19,384.00 A-604 26680823 9/7/92 15,878.00 30,360.00 57758 A-605 A-606 26803962 9/10/92 11,260.00 20,173.00 24078 A-607 A-610 23479994 9/14/92 41,157.00 64,131.00 60332 A-611 A-616 26804057 9/11/92 73,263.00 72,314.00 6644 A-618 A-619 27075237 9/29/92 8,220.00 18,432.00 27575 A-621 A-622 26644493 9/10/92 27,169.00 23,517.00 57932 A-623 A-624 26681523 9/11/92 44,505.00 79,551.00 25039 A-625 A-626 26825723 9/15/92 248,475.00 239,407.00 6645 A-628 A-629 26681742 9/15/92 153,268.00 57,606.00 24735 A-630 A-631 29103045 9/18/92 119,850.00 76,911.00 145901 A-632 A-633 26604197 9/15/92 79,512.00 44,581.00 60228 A-634 A-635 26882362 9/18/92 250.00 23,057.00 142156 A-636 A-637 26681891 9/17/92 128,152.00 67,158.00 25621 A-638 A-639 26861263 9/20/92 10,733.00 37,965.00 146834 A-643 26804407 9/21/92 76,805.00 42,820.00 7315 A-645 A-646 25464047 9/25/92 300,316.00 56,725.00 529-92 A-648 26731223 9/24/92 141,622.00 127,334.00 62367 A-649 A-651 26804696 9/25/92 12,125.00 11,667.00 26199 A-650 1,597,434.00 1,644,179.00 62618 A-653 A-654 27104443 9/25/92 10,055.00 25,310.00 8259 A-656 A-658 273066660 9/30/92 72,590.00 67,369.00 63259 A-660 A-661 27088293 9/25/92 320,175.00 213,579.00 148988 A-662 A-669 27112854 9/30/920 228,707.00 85,932.00 151696 A-670 A-671 27112845 9/30/92 2,502,287.00 939,634.00 151697 A-672 A-762 39198494 9/9/92 3,354.00 1,813.00 142652 A-763 27112547 9/25/92 5,215,300 2,672.00 26037 A-764 Total 6,642,145.00 PHILIPPINE LONG DISTANCE TELEPHONE CO. SCHEDULE OF VALUE ADDED TAX PAYMENTS ON IMPORTATION OF EQUIPMENTS, MACHINERIES AND SPARE PARTS FOR MONTH OF OCTOBER 1-31, 1992 SCHEDULE 6: Exhs. O.R. No. Date Amount VAT Paid Entry No. Exhs. A-388 26259143 10/13/92 910,240.00 2,028,266.00 11840 A-608 26732212 10/2/92 23,501.00 22,120.00 66416 A-609 A-612 27201684 10/6/92 2,274,247.00 3,197,404.00 28666 A-614 A-640 27108654 10/7/92 1,314.00 2,837.00 154819 A-642 A-657 25464083 10/7/92 410,828.00 109,798.00 543-92 A-663 27108724 10/8/92 12,717.00 10,578.00 9744 A-665 A-666 27252662 10/20/92 17,037.00 11,079.00 69636 A-668 A-673 555484 10/5/92 4,448,569.00 1,358,654.00 535-92 A-675 27105696 10/5/92 215,905.00 145,396.00 9352 A-677 A-678 26258836 10/5/92 456,228.00 439,730.00 152788 A-679 A-680 27202217 10/12/92 41,984.00 42,967.00 27613 A-682 A-683 27108645 10/7/92 1,936.00 1,719.00 27615 A-685 A-686 27201264 10/5/92 181,689.00 329,302.00 27778 A-687 A-689 26805895 10/29/92 7,543.00 9,099.00 27903 A-690 A-695 27113511 10/9/92 378,580.00 198,501.00 29317 A-696 A-697 25892422 10/15/92 377,051.00 355,402.00 67955 A-699 27113362 10/7/92 14,049.00 7,344.00 156322 A-700 A-701 27088835 10/7/92 352,139.00 1,249,942.00 66172 A-703 A-704 27109914 10/12/92 17,180.00 13,416.00 28638 A-706 A-708 25893594 10/26/92 727,257.00 729,103.00 31692 A-709 27114035 10/19/92 719,885.00 377,473.00 30153 A-710 A-711 27437837 10/19/92 118,594.00 229,705.00 74688 A-713 A-714 25892973 10/21/92 177,729.00 182,584.00 162633 A-716 27114342 10/23/92 44,095.00 42,560.00 68924 A-717 A-718 25464101 10/27/92 595,917.00 148,904.00 1627-92 A-720 27568116 10/29/92 250.00 4,671.00 31075 A-721 A-726 26805624 10/22/92 5,463,878.00 5,436,429.00 31369 A-725/A-727 A-728 27114272 10/22/92 665,972.00 349,027.00 70380 A-729 A-731 26805816 10/29/92 13,754.00 15,004.00 11926 A-730 A-733/A-735 27342987 10/29/92 99,556.00 524,644.00 31368 A-736 27438993 10/29/92 157,870.00 103,569.00 31806 A-737 Total 17,671,227.00 PHILIPPINE LONG DISTANCE TELEPHONE CO. SCHEDULE OF VALUE ADDED TAX PAYMENTS ON IMPORTATION OF EQUIPMENTS, MACHINERIES AND SPARE PARTS FOR MONTH OF NOVEMBER 1-31, 1992 SCHEDULE 7: Exhs. O.R. No. Date Amount VAT Paid Entry No. Exhs. A-707 27569647 11/3/92 428,183.00 1,299,561.00 72560 A-723 27144467 11/10/92 91,436.00 81,268.00 31048 A-724 A-739 27150471 11/9/92 48,846.00 45,347.00 12565 A-741 26806297 11/12/92 904.00 2,636.00 169233 A-740 A-743 27603886 11/10/92 145,614.00 76,339.00 171962 A-744 27603425 11/6/92 5,157,489.00 2,703,043.00 79898 A-745 A-746 26483956 11/17/92 31,657.00 33,599.00 175756 A-749 26483931 11/17/92 50,191.00 44,655.00 175755 A-752 26806421 11/17/92 8,523.00 8,294.00 13150 A-750 A-753 27150541 11/10/92 308,751.00 298,702.00 73154 A-755 26483861 11/16/92 122,794.00 113,182.00 176256 A-757/A-758 A-759 27151354 11/12/92 43,517.00 41,646.00 13147 A-767 27603773 11/6/92 38,751.00 20,307.00 72307 A-768 A-769 27090043 11/10/92 341,277.00 711,237.00 74205 A-771 A-772 27343793 11/16/92 4,425.00 4,866.00 175302 A-774 40025221 11/16/192 28,469.00 3,942.00 13439 A-775 26483362 11/10/92 11,319.00 10,079.00 173142 A-777 27604421 11/17/92 243,934.00 196,906.00 35835 A-779 26483947 11/17/92 1,445,422.00 1,559,519.00 87856 A-781 27604437 11/17/92 9,218,548.00 4,834,037.00 84646 A-782 A-786 27604482 11/18/92 4,150,965.00 217,664.00 87700 A-789 27721644 11/23/92 57,272.00 44,221.00 88208 A-791 A-792 27777556 11/24/92 31,020.00 16,252.00 35834 A-795 27666466 11/19/92 18,498.00 15,816.00 177223 A-796 A-802 27756346 11/27/92 35,799.00 33,933.00 36031 A-804 A-808 27777662 11/25/92 1,629,187.00 854,289.00 37280 A-809 A-810 27777671 11/25/92 26,205.00 13,729.00 36057 A-811 A-876 39638976 11/5/92 3,250.00 985.00 168704 A-1051 49993347 11/26/92 3,564.00 1,923.00 37442 A-1226 40038914 11/18/94 1,304.00 491.00 178912 Total 13,288,468.00 PHILIPPINE LONG DISTANCE TELEPHONE CO. SCHEDULE OF VALUE ADDED TAX PAYMENTS ON IMPORTATION OF EQUIPMENTS, MACHINERIES AND SPARE PARTS FOR MONTH OF DECEMBER 1-31, 1992 SCHEDULE 8: Exhs. O.R. No. Date Amount VAT Paid Entry No. Exhs. A-783 27686215 12/16/92 84,656.00 48,062.00 83743 A-785 A-787 27779193 12/22/92 676,330.00 354,637.00 84196 A-788 A-793 27758053 12/15/92 108,752.00 287,171.00 40444 A-798 27771021 12/7/92 24,264.00 19,119.00 36063 A-797 A-800 27658966 12/9/92 147,721.00 159,187.00 178012 A-806 27770915 12/2/92 30,068.00 28,252.00 38227 A-805 A-812 27406671 12/2/92 45,966.00 40,798.00 179201 A-814 27756617 12/2/92 123,549.00 107,114.00 37892 A-815 27771003 12/7/92 816.00 2,234.00 36573 A-817 A-818 27777811 12/3/92 377,444.00 302,264.00 38579 A-820 A-821 27756626 12/2/92 236,070.00 210,129.00 37587 A-823 A-824 25464187 12/16/92 722,091.00 271,816.00 720-92 A-826 A-827 25464196 12/16/92 763,343.00 400,430.00 719-92 A-829 A-831 27771037 12/7/92 12,053.00 6,959.00 178837 A-830 A-833 27770951 12/3/92 8,339.00 5,082.00 179347 A-834 A-835 27771143 12/9/92 16,311.00 16,581.00 182782 A-837 A-838 27499333 12/9/92 139,065.00 117,270.00 93566 A-840 A-841 27778572 12/14/92 444,573.00 233,128.00 95080 A-844 27771064 12/8/92 2,817.00 2,223.00 37666 A-842/A-843 A-846 27757965 12/14/92 52,728.00 39,659.00 81832 A-848 27771624 12/22/92 37,017.00 28,523.00 85087 A-850 A-851 27758044 12/15/92 78,836.00 71,764.00 17465 A-854 A-855 27757694 12/9/92 432,187.00 232,924.00 185554 A-857 27902603 12/16/92 62,126.00 19,155.00 84117 A-859 A-860 27770994 12/8/92 2,623.00 12,974.00 80838 A-862 A-863 27778335 12/10/92 380,797.00 297,413.00 15961 A-865 A-866 27683695 12/9/92 70,953.00 60,763.00 100744 A-867 A-868 27758123 12/15/92 1,383,413.00 1,361,734.00 191533 A-870 27771247 12/14/92 74,416.00 54,285.00 81833 A-869/A-872 A-873 2771256 12/14/92 6,047.00 5,075.00 16787 A-874 A-875 40376655 12/16/92 66,029.00 34,624.00 178012 A-877 40533516 12/28/92 43,121.00 13,209.00 16441 A-878 A-879 2771545 12/18/92 142,382.00 113,766.00 191780 A-880 A-881 27667394 12/17/92 151,017.00 132,869.00 103778 A-883 A-885 2771554 12/18/92 48,762.00 41,642.00 105254 A-884 A-889 27667297 12/15/92 281,101.00 245,453.00 39141 A-888 A-892 27778685 15/15/92 309,286.00 116,129.00 40404 A-893 A-894 27779184 12/22/92 1,951,731.00 1,023,458.00 84197 A-895 A-896 27903617 12/10/92 2,027.00 1,709.00 40186 A-898 A-902 27903696 12/23/92 9,605.00 8,422.00 40443 A-904 A-905 27261141 12/23/92 13,402.00 12,529.00 17934 A-907 A-908 27779202 12/22/92 455,592.00 391,548.00 17834 A-913 27689541 12/23/92 603,755.00 312,445.00 103784 A-915 2726114 12/23/95 2,552,686.00 2,087,166.00 104196 A-916 A-917 27771685 12/23/92 26,573.00 23,864.00 84364 A-919 A-920 27967947 12/22/92 617,438.00 548,426.00 41587 A-922 A-923 27758577 12/29/92 78,523.00 73,890.00 18557 A-1485 27771554 12/18/92 48,762.00 41,642.00 105254 A-1486 Total 10,059,728.00 PHILIPPINE LONG DISTANCE TELEPHONE CO. SCHEDULE OF VALUE ADDED TAX PAYMENTS ON IMPORTATION OF EQUIPMENTS, MACHINERIES AND SPARE PARTS FOR MONTH OF JANUARY 1-31, 1993 SCHEDULE 9: Exhs. O.R. No. Date Amount VAT Paid Entry No. Exhs. A-899 2766815 1/15/93 56,452.00 50,551.00 13399 A-901 A-910 27623854 1/8/93 1,914,479.00 1,475,482.00 109266 A-912 A-925 27779814 1/8/93 2,078,720.00 780,865.00 85476 A-926 A-927 28171613 1/28/93 26,019.00 19,796.00 86529 A-929 27779796 1/8/93 398,812.00 149,834.00 86034 A-930 A-931 27779491 1/4/93 263,415.00 138,112.00 195006 A-933 A-935 28203664 1/22/93 20,166.00 21,197.00 42290 A-937 A-938 28203655 1/22/93 17,683.00 15,090.00 194497 A-940 A-941 28135186 1/26/93 92,141.00 34,648.00 42427 A-942 A-943 27779805 1/8/93 195,024.00 73,298.00 86036 A-944 A-948 27759182 1/11/93 163,817.00 165,607.00 18923 A-950 A-951 27624326 1/28/93 10,171.00 11,587.00 42395 A-953 A-954 28255263 1/14/93 867.00 803.00 2832 A-955 A-956 27779656 1/6/93 2,618,379.00 1,372,998.00 43145 A-957 A-962 27759925 1/20/93 235,539.00 243,560.00 685 A-964 27668347 1/21/93 146,688.00 130,566.00 667 A-966 A-967 28204206 1/28/93 13,671.00 12,706.00 3497 A-970 A-971 28204075 1/26/93 852,778.00 733,864.00 3044 A-973 A-974 27626794 1/27/93 272,112.00 254,003.00 2190 A-976 A-988 27627214 1/29/93 79,2120.00 66,790.00 3042 A-990 A-991 28007131 1/29/93 233,940.00 216,925.00 8196 A-992 27668584 1/28/93 448,249.00 447,999.00 2764 A-993 A-1004 27760731 1/28/93 406,361.00 1,088,437.00 3435 A-1006 A-1011 27760844 1/29/93 34,862.00 31,523.00 11597 A-1013 A-1014 28135326 1/28/93 5,532,568.00 2,077,832.00 6555 A-1015 A-1016 28135292 1/28/93 1,139,254.00 427,889.00 552 A-1017 A-1018 28135301 1/28/93 2,897,137.00 1,087,920.00 6554 A-1019 A-1020 28135317 1/28/93 1,345,274.00 705,413.00 3239 A-1021 A-1026 27760835 1/29/93 139,465.00 129,742.00 10770 A-1028 A-1036 28204251 1/29/93 26,067.00 19,878.00 11796 A-1038 A-1388 29198172 1/9/93 14,903.00 7,792.00 23950 A-1389 Total 11,992,707.00 PHILIPPINE LONG DISTANCE TELEPHONE CO. SCHEDULE OF VALUE ADDED TAX PAYMENTS ON IMPORTATION OF EQUIPMENTS, MACHINERIES AND SPARE PARTS FOR MONTH OF FEBRUARY 1-28, 1993 SCHEDULE 10: Exhs. O.R. No. Date Amount VAT Paid Entry No. Exhs. A-503 27772945 2/10/93 24,677.00 12,518.00 4512 A-505 A-947 27772717 2/3/93 188,221.00 184,104.00 13976 A-945/A-946 A-959 27761544 2/11/93 305,323.00 248,456.00 2310 A-961 A-977 27627957 2/5/93 36,065.00 33,172.00 3202 A-979 A-981 27772604 2/2/93 44,368.00 216,782.00 11583 A-980 A-983 27347607 2/3/93 3,276,538.00 2,996,634.00 4221 A-985 A-986 28135615 2/3/93 13,245.00 3,481.00 3238 A-987 A-994 28352292 2/2/93 15,025.00 15,081.00 2924 A-996 A-997 28353281 2/8/93 11,030.00 18,207.00 6398 A-1000 28007917 2/2/93 36,469.00 26,732.00 9963 A-1002 A-1008 28007901 2/2/93 83,379.00 92,558.00 9116 A-1010 A-1023 27761605 2/12/93 21,270.00 49,818.00 3997 A-1029 27668742 2/2/93 1,316,480.00 912,047.00 3903 A-1031 A-1033 27627503 2/2/93 23,785.00 23,233.00 2710 A-1035 A-1039 28409403 2/9/93 313,338.00 202,902.00 15160 A-1041 A-1042 28331231 2/8/93 346,358.00 196,978.00 7317 A-1044 A-1045 28135825 2/8/93 14,198.00 7,423.00 3902 A-1046 A-1047 28135922 2/8/93 1,092,833.00 573,039.00 1100 A-1048 A-1049 28353604 2/11/93 1,392,710.00 1,172,781.00 14052 A-1050 A-1058 28136132 2/10/93 8,885,847.00 3,337,297.00 7745 A-1059 A-1062 28387852 2/9/93 115,883.00 114,265.00 14716 A-1064 A-1065 28136175 2/10/93 379,682.00 142,636.00 7744 A-1066 A-1067 28136193 2/10/93 47,566.00 14,500.00 3102 A-1068 A-1069 27772805 2/9/93 131,448.00 123,828.00 13237 A-1070 A-1071 28353516 2/10/93 55,115.00 52,331.00 14452 A-1073 A-1074 28353525 2/10/93 214,955.00 209,786.00 14558 A-1076 A-1078 28135992 2/8/93 3,224,380.00 1,210,966.00 8340-93 A-1079 A-1080 28136141 2/10/93 410,409.00 154,168.00 8338-93 A-1081 A-1082 28136394 2/15/93 19,933,056.00 10,452,442.00 9403 A-1083 A-1086 25464397 2/26/93 1,918,120.00 720,445.00 101-93 A-1088 28353534 2/10/93 14,882.00 13,633.00 15224 A-1091 27761002 2/11/93 73,052.00 72,713.00 4896 A-1093 A-1094 28136123 2/10/93 773,970.00 405,862.00 8339 A-1095 A-1096 28353595 2/11/93 60,324.00 30,632.00 12714 A-1101 A-1099 28353507 2/10/93 31,989.00 30,083.00 3426 A-1101 A-1102 27773067 2/15/93 98,860.00 65,255.00 15738 A-1104 A-1105 28136254 2/11/93 1,249,199.00 378,264.00 17417 A-1106 A-1107 28136385 2/15/93 73,523.00 38,537.00 4930 A-1108 A-1109 28413034 2/18/93 82,840.00 82,230.00 6772 A-1110 A-1111 28331475 2/16/93 9,549.00 2,723.00 3669 A-1113 A-1114 28435793 2/16/93 1,023,031.00 384,245.00 9790-93 A-1115 A-1116 28412124 2/16/93 40,050.00 38,721.00 17407 A-1118 A-1119 28435784 2/16/93 986,702.00 517,386.00 17232 A-1120 A-1127 27773155 2/18/93 25,217.00 19,016.00 17623 A-1126 A-1129 28388981 2/18/93 622,559.00 197,476.00 6267 A-1130 A-1131 28136297 2/11/93 963,178.00 496,441.00 14398 A-1132 A-1133 28136306 2/11/93 12,571,495.00 6,234,228.00 14386 A-1134 A-1137 28136281 2/11/93 126,209.00 38,310.00 9789 A-1138 A-1139 25464424 2/26/93 339,988.00 127,813.00 107-93 A-1141 A-1142 28293596 2/17/93 47,570.00 63,352.00 19022 A-1145 27773286 2/22/93 68,859.00 56,345.00 6263 A-1144 A-1147 27761991 2/19/93 49,028300 43,108.00 16448 A-1149 A-1150 28600747 2/19/93 16,061.00 13,605.00 10674 A-1152 A-1153 27629217 2/19/93 62,215.00 58,186.00 4204 A-1155 A-1156 27761982 2/19/93 40,553.00 32,109.00 19861 A-1158 A-1159 28600704 2/19/93 6,949.00 5,879.00 19859 A-1161 A-1162 27629244 2/19/93 662,436.00 565,538.00 1564 A-1164 A-1165 28414337 2/23/93 3,185.00 7,098.00 4739 A-1167 25464363 2/26/93 2,421,312.00 909,817.00 100-93 A-1172 25464406 2/26/93 944,595.00 495,441.00 97-93 A-1174 25464372 2/26/93 6,832,217.00 3,582,778.00 102-93 A-1177 * 28331746 2724793 65,305.00 51,610.00 19526 A-1179 28389182 2/19/93 4,182,521.00 3,609,062.00 10359 A-1181 A-1182 28601054 2/19/93 249,079.00 263,613.00 4823 A-1184 A-1185 27762217 2/23/93 165,792.00 169,580.00 6840 A-1187 A-1888 25464415 2/26/93 2,406,606.00 1,262,101.00 98-93 A-1189 A-1190 27629235 2/19/93 1,142,197.00 1,258,150.00 17140 A-1191 A-1192 25464381 2/26/93 1,569,617.00 475,615.00 99-93 A-1199 28331834 2/26/93 150,039.00 83,665.00 22099 A-1201 A-1205 28241055 2/26/93 543,663.00 282,849.00 19014 A-1224 28411941 2/15/93 6,268.00 5,450.00 16847 A-1225 A-1314 40972215 2/16/93 453.00 173.00 4614 A-1387 39759334 2/26/93 30,315.00 15,868.00 102-93 Total 46,003,190.00 * Not included in the Schedule (Exh A-20, p. 57, CTA record but forms part of the exhibits offered by petitioner. PHILIPPINE LONG DISTANCE TELEPHONE CO. SCHEDULE OF VALUE ADDED TAX PAYMENTS ON IMPORTATION OF EQUIPMENTS, MACHINERIES AND SPARE PARTS FOR MONTH OF MARCH 1-31, 1993 SCHEDULE 10: Exhs. O.R. No. Date Amount VAT Paid Entry No. Exhs. A-1055 26484945 3/18/93 7,198,545.00 3,774,911.00 162-93 A-1057 A-1084 26484963 3/18/93 542,443.00 203,848.00 161-93 A-1170 28632091 3/2/93 204,506.00 204,060.00 19662 A-1171 A-1194 28436581 3/5/93 89,194.00 45,900.00 11418 A-1196 27631816 3/15/93 462,778.00 450,148.00 26484 A-1198 A-1203 27773602 3/2/93 11,641.00 8,672.00 18264 A-1202 A-1207 28418722 3/4/93 7,355.00 011,511.00 9251 A-1209 27762752 3/4/93 117,064.00 109,710.00 25766 A-1211 A-1212 28658454 3/4/93 98,226.00 36,900.00 23132 A-1214 A-1215 28436502 3/3/93 2,384,850.00 1,250,541.00 26184 A-1216 28420515 3/5/93 743,028.00 395,576.00 22268 A-1218 28419246 3/5/93 465,549.00 408,043.00 12604 A-1220 26484954 3/18/93 3,444,581.00 1,806,432.00 163-93 A-1222 28436256 3/2/93 208,261.00 109,191.00 8206 A-1227 28419115 3/4/93 676,823.00 673,860.00 9254 A-1228 A-1229 28793186 3/17/93 1,325,308.00 1,288,689.00 28160 A-1231 28436597 3/5/93 8,680.00 4,503.00 28163 A-1232 A-1233 27763732 3/18/93 27,387.00 34,179.00 11522 A-1235 28436764 3/9/93 71,569.00 37,507.00 14905 A-1236 A-1237 28437394 3/18/93 5,896.00 8,135.00 9520 A-1240 28424033 3/12/93 25,872.00 25,156.00 9700 A-1242 28423692 3/12/93 2,819.00 11,836.00 6438 A-1245 27774047 3/15/93 27,342.00 28,593.00 31794 A-1244 A-1247 28436807 3/10/93 443,042.00 232,191.00 9938 A-1248 A-1249 26484961 3/17/93 172,732.00 65,014.00 165-93 A-1252 27774257 3/22/93 84,759.00 85,331.00 11440 A-1251 A-1253 27632227 3/17/93 54,837.00 49,767.00 29464 A-1255 A-1256 27763592 3/17/93 45,380.00 43,957.00 10623 A-1258 26484972 3/18/93 632,260.00 237,576.00 164-93 A-1260 28437367 3/19/93 39,732.00 38,509.00 32526 A-1262 A-1263 28605911 3/15/93 11,922.00 10,423.00 10357 A-1266 27774196 3/19/93 65,123.00 61,256.00 18531 A-1265 A-1268 27763906 3/22/93 88,274.00 45,371.00 18475 A-1270 28437263 3/17/93 35,767.00 18,741.00 3173 A-1271 A-1272 28610093 3/19/93 9,060.00 17,286.00 7648 A-1274 A-1275 28616691 3/30/93 56,876.00 32,918.00 31795 A-1279 28437174 3/16/93 2,464,706.00 746,385.00 16737 A-1280 A-1281 28865733 3/19/93 208,817.00 119,748.00 17457 A-1283 A-1284 28610075 3/19/93 39,097.00 38,847.00 1141 A-1285 A-1286 41540082 3/30/93 32,359.00 16,934.00 8841 A-1287 A-1288 28437446 3/22/93 6,943.00 3,595.00 18821 A-1289 A-1290 28867811 3/26/93 574,623.00 566,501.00 10299 A-1339 41333643 3/9/93 1,457.00 549.00 29117 A-1340 41340293 3/12/93 5,109.00 1,327.00 7312 A-1341 A-1342 41231881 3/13/93 3,109.00 1,5550.00 27306 A-1343 A-1383 41510883 3/25/93 3,028.00 1,512.00 38761 A-1386 41437182 3/18/93 3,396.00 1,705.00 34569 Total 13,359,896.00 PHILIPPINE LONG DISTANCE TELEPHONE CO. SCHEDULE OF VALUE ADDED TAX PAYMENTS ON IMPORTATION OF EQUIPMENTS, MACHINERIES AND SPARE PARTS FOR MONTH OF APRIL 1-30, 1993 SCHEDULE 12: Exhs. O.R. No. Date Amount VAT Paid Entry No. Exhs. A-1238 28878026 4/15/93 3,227,730.00 1,692,664.00 240-93 A-1277 28616987 4/1/93 16,098.00 15,848.00 11043 A-1278 A-1293 28769002 4/15/93 223,468.00 115,129.00 15800 A-1294 28878017 4/15/93 1,327,962.00 402,297.00 241-93 A-1295 A-1296 28337775 4/6/93 114,660.00 17,612.00 22687 A-1298 28337626 4/2/93 1,646,181.00 1,596,321.00 35562 A-1300 28242697 4/19/93 74,381.00 60,716.00 14616 A-1302 28438121 4/2/93 8,067,448.00 3,029,702.00 21977 A-1303 28438112 4/2/93 1,929,678.00 1,011,326.00 17847 A-1304 28438243 4/6/93 38,259.00 20,047.00 14121 A-1305 A-1306 28977934 4/16/93 12,394.00 12,144.00 9290 A-1307 28617951 4/6/93 3,503.00 3,037.00 9289 A-1309 41580454 4/5/93 19,431.00 10,291.00 14389 A-1311 A-1312 28766001 4/13/93 4,171.00 3,618.00 9664 A-1315 28872365 4/30/93 218,046.00 182,380.00 19000 A-1318 28769325 4/15/93 173,582.00 173,333.00 45628 A-1319 26977961 4/19/93 27,612.00 26,363.00 15925 A-1321 28926213 4/30/93 23,838.00 12,492.00 28955 A-1322 A-1323 28872042 4/26/93 10,896.00 9,346.00 24945 A-1328 28242724 4/21/93 285,722.00 209,295.00 48629 A-1384 41611701 4/7/93 8,888.00 2,329.00 43471 A-1385 A-1423 41602984 4/21/93 9,123.00 4,888.00 22477 A-1424 41543354 4/5/93 1,230.00 647.00 42422 A-1425 41751647 4/21/93 715.00 377.00 49071 A-1427 41497233 4/4/93 1,256.00 455.00 A-1428 41588005 4/2/93 1,303.00 492.00 43312 Total 8,703,149.00 PHILIPPINE LONG DISTANCE TELEPHONE CO. SCHEDULE OF VALUE ADDED TAX PAYMENTS ON IMPORTATION OF EQUIPMENTS, MACHINERIES AND SPARE PARTS FOR MONTH OF MAY 1-30, 1993 SCHEDULE 13: Exhs. O.R. No. Date Amount VAT Paid Entry No. Exhs. A-1317 28873433 5/17/93 110,513.00 59,589.00 21206 A-1326 28922187 5/20/93 63,374.00 31,351.00 48849 A-1325 A-1330 28878157 5/11/93 3,716,070.00 1,948,769.00 300-93 A-1332 28926721 5/10/93 2,665,819.00 1,397,958.00 50480 A-1333 28871784 5/5/93 15,558.00 15,265.00 52956 A-1335 28926581 5/7/93 156,293.00 81,940.00 19845 A-1336 A-1337 28243957 5/11/93 39,566.00 36,892.00 55398 A-1344 28926608 5/7/93 13,718.00 7,171.00 19907 A-1345 29197016 5/21/93 8,135.00 4,217.00 19221 A-1346 A-1347 28926597 5/7/93 671,601.00 352,155.00 19332 A-1348 A-1349 28243941 5/11/93 328,943.00 339,480.00 56470 A-1351 29179735 5/11/93 11,224.00 5,036.00 19733 A-1353 28926667 5/10/93 142,217.00 74,559.00 20012 A-1354 28873354 5/14/93 9,130.00 6,147.00 13036 A-1356 28873232 5/13/93 69,119.00 56,104.00 31554 A-1358 28926676 5/10/93 126,631.00 66,386.00 50010 A-1359 28244316 5/14/93 67,282.00 36,983.00 13322 A-1360 28922117 5/19/93 28,154.00 24,412.00 20009 A-1362 A-1363 * 29181153 5/19/93 21,901.00 21,800.00 62063 A-1366 28776973 5/19/93 110,533.00 99,366.00 61974 A-1368 28927211 5/20/93 387,010.00 145,379.00 56378 A-1369 29197296 5/26/93 208,449.00 78,329.00 60100 A-1370 29197077 5/21/93 13,022,600.00 6,828,945.00 33062 A-1371 28927227 5/20/93 38,529,159.00 20,203,978.00 55416 A-1373 29197305 5/26/93 25,820,316.00 13,539,751.00 35278 A-1374 A-1375 28874185 5/26/93 339,353.00 114,632.00 59774 A-1376 29197314 5/31/93 6,805.00 3,520.00 22621 A-1377 A-1429 41859781 5/6/93 971.00 511.00 58516 A-1430 * 41853664 5/2/93 988.00 287.00 A-1431 42225741 5/24/93 459.00 243.00 63011 A-1433 42056122 5/20/93 5,336.00 1,983.00 63181 A-1437 42248954 5/28/93 1,462.00 768.00 68355 Total 45,583,906.00 * Not included in the Schedule (Exh. A-24) but forms part of the exhibits offered by petitioner. PHILIPPINE LONG DISTANCE TELEPHONE CO. SCHEDULE OF VALUE ADDED TAX PAYMENTS ON IMPORTATION OF EQUIPMENTS, MACHINERIES AND SPARE PARTS FOR MONTH OF JUNE 1-30, 1993 SCHEDULE 14: Exhs. O.R. No. Date Amount VAT Paid Entry No. Exhs. A-1365 42550444 6/28/93 16,682.00 1,475.00 62063 A-1372 29197646 6/1/93 4,686,372.00 1,829,838.00 62516 A-1378 29374265 6/30/95 36,570.00 19,294.00 412-93 A-1379 29077395 6/9/93 98,953.00 50,476.00 38076 A-1381 129246901 6/10/93 570,689.00 715,069.00 25277 A-1382 A-1390 42476332 6/17/93 11,346.00 4,260.00 69568 A-1391 29374274 6/30/93 2,265,785.00 1,188,252.00 411-93 A-1393 29198687 6/18/93 81,032.00 42,475.00 27018 A-1394 A-1395 29198915 6/23/93 244,531.00 91,875.00 76549 A-1396 A-1397 29241204 6/23/93 35,577.00 30,003.00 27099 A-1399 42481494 6/28/93 7,032.00 1,912.00 28243 A-1400 A-1401 29078095 6/24/93 533,511.00 497,143.00 18110 A-1404 29078122 6/25/93 574,344.00 555,789.00 28006 A-1414 29199283 6/30/93 5,766.00 2,144.00 29131 A-1415 A-1420 29199317 6/30/93 20,187,565.00 10,585,942.00 77780 A-1743 42474004 6/21/93 999.00 323.00 7537 Total 15,616,270.00 PHILIPPINE LONG DISTANCE TELEPHONE CO. SCHEDULE OF VALUE ADDED TAX PAYMENTS ON IMPORTATION OF EQUIPMENTS, MACHINERIES AND SPARE PARTS FOR MONTH OF JULY 1-30, 1993 SCHEDULE 15: Exhs. O.R. No. Date Amount VAT Paid Entry No. Exhs. A-1406 26923334 7/2/93 43,101.00 36,162.00 28254 A-1405 A-1408 29621785 7/2/93 239,442.00 203,606.00 44423 A-1412 29569811 7/5/93 6,620.00 6,370.00 19152 A-1413 A-1416 29079023 7/1/93 74,681.00 59,246.00 82222 A-1418 28923465 7/9/93 37,215.00 19,500.00 83391 A-1419 A-1422 29613717 7/8/93 337,910.00 126,938.00 83234 A-1421 A-1432 42791086 7/20/93 2,433.00 1,275.00 110686 A-1438 29079233 7/12/93 11,567.00 6,937.00 19906 A-1439/A-1441 29233583 7/8/93 11,926.00 11,505.00 86030 A-1442 29249507 7/8/93 5,327.00 6,975.00 85842 A-1444 29562066 7/16/93 3,447.00 2,817.00 31184 A-1446 29562084 7/16/93 346,588.00 183,481.00 31363 A-1450 29543647 7/20/93 3,947.00 3,541.00 1020662 A-1452 29543656 7/20/93 46,510.00 24,218.00 32507 A-1454 28924393 7/26/93 24,658.00 22,271.00 21393 A-1456 A-1457 29561795 7/23/93 25,807.00 25,557.00 33008 A-1460 28924314 7/23/93 23,106.00 21,518.00 93591 A-1462 A-1463 29614426 7/22/93 475,042.00 249,084.00 33505 A-1465 A-1467 28924567 7/29/93 19,303.00 17,699.00 55822 A-1466 A-1469 28924576 7/29/93 23,814.00 15,639.00 95823 A-1471 A-1475 29547296 7/29/93 37,009.00 60,239.00 96266 Total 1,264,892.00 PHILIPPINE LONG DISTANCE TELEPHONE CO. SCHEDULE OF VALUE ADDED TAX PAYMENTS ON IMPORTATION OF EQUIPMENTS, MACHINERIES AND SPARE PARTS FOR MONTH OF AUGUST 1-31, 1993 SCHEDULE 16: Exhs. O.R. No. Date Amount VAT Paid Entry No. Exhs. A-1448 29373951 8/4/93 66,136.00 28,723.00 98355 A-1449 A-1458 29696773 8/5/93 32,928.00 27,662.00 34367 A-1472 29742133 8/10/93 56,268.00 44,474.00 36904 A-1474 A-1476 29548041 8/2/93 7,305.00 5,273.00 34458 A-1480 29742282 8/11/93 123,847.00 101,574.00 96938 A-1478 A-1481 29615476 8/11/93 60,609.00 55,856.00 22251 A-1483 29827357 8/6/93 24,303.00 41,941.00 22675 A-1487 43157773 8/23/93 33,303.00 2,193.00 45114 A-1488 29615424 8/10/93 54,656.00 20,582.00 35850 A-1489 30054263 8/25/93 778,355.00 608,381.00 55455 A-1491 A-1492 29742745 8/26/93 84,165.00 81,727.00 40271 A-1494 A-1495 29551557 8/16/93 10,538.00 6,259.00 102627 A-1497 43120542 8/11/93 281,935.00 28,480.00 34838 A-1498 29763851 8/18/93 1,855.00 8,987.00 100574 A-1503 29742361 8/13/93 66,499.00 39,835.00 23538 A-1505 A-1506 29742526 8/19/93 121,500.00 121,250.00 106534 A-1507 A-1508 30020094 8/24/93 73,430.00 60,124.00 707257 A-1510 A-1511 30019981 8/20/93 15,636.00 14,665.00 106533 A-1513 A-1514 30019997 8/20/93 125,975.00 116,205.00 106731 A-1516 A-1517 29763982 8/23/93 274,299.00 145,120.00 38329 A-1519 A-1522 30011161 8/20/93 241,238.00 126,483.00 38322 A-1523 A-1524 39764122 8/25/93 539,735.00 494,072.00 58603 A-1526 A-1527 29842242 8/30/93 211,445.00 202,636.00 110649 A-1529 A-1530 29742666 8/24/93 20,388.00 19,482.00 109419 A-1532 A-1533 30053484 8/25/93 71,694.00 90,422.00 58019 A-1535 30020207 8/25/93 2,279,092.00 2,079,392.00 58604 A-1537 A-1538 30011283 8/24/93 146,740.00 99,410.00 57923 A-1540 A-1541 30011511 8/27/93 61,274.00 55,584.00 25046 A-1543 A-1544 29742684 8/24/93 39,431.00 29,614.00 38724 A-1546 A-1547 30054342 8/25/93 36,693.00 36,443.00 39539 A-1548 30020724 8/27/93 12,410.00 7,467.00 109732 A-1550 A-1551 30011274 8/23/93 1,062,688.00 399,161.00 57532 A-1552 * 30091573 8/24/93 496,538.00 467,134.00 109516 A-1554 A-1555 30053633 8/26/93 568,467.00 333,614.00 39278 A-1557 A-1558 30020085 8/23/93 185,003.00 176,015.00 39279 A-1560 A-1562 29742781 8/27/93 87,955.00 64,299.00 39280 A-1561 A-1568 30011563 8/27/93 98,616.00 92,937.00 27807 A-1569 A-1570 30011371 8/25/93 2,799,107.00 1,466,988.00 39252 A-1571 A-1572 30053554 8/23/93 57,918.00 38,206.00 24539 A-1574 A-1575 29764296 8/27/93 233,236.00 212,698.00 58290 A-1577 A-1578 30072637 8/27/93 150,061.00 201,216.00 39352 A-1579 2,380,093.00 1,856,423.00 104598 A-1580 A-1744 43104765 8/10/93 982.00 371.00 103424 A-1745 43117392 8/12/93 2,174.00 1,182.00 106537 A-1753 30072646 8/27/93 497,114.00 259,562.00 40476 A-1754 30054744 8/31/93 40,258.00 40,008.00 115234 A-2083 43030224 8/5/93 2,117.00 1,152.00 35373 A-2084 Total 10,411,282.00 * Not included in the Schedule (Exh. A-27 and A-28, p. 63-64, CTA record) but forms part of the exhibits offered by petitioner. PHILIPPINE LONG DISTANCE TELEPHONE CO. SCHEDULE OF VALUE ADDED TAX PAYMENTS ON IMPORTATION OF EQUIPMENTS, MACHINERIES AND SPARE PARTS FOR THE MONTH OF SEPTEMBER 1-30, 1993 SCHEDULE 17: Exhs. O.R. No. Date Amount VAT Paid Entry No. Exhs. A-1435 29374572 9/7/93 17,037.00 8,977.00 411-93 A-1520 30011712 9/1/93 111,460.00 58,411.00 108884 A-1521 A-1564 30057282 9/3/93 24,792.00 13,273.00 102842 A-1566 A-1581 30011772 9/2/93 3,069,731.00 1,609,863.00 61754 A-1583 A-1582/A-1615 43484445 9/14/93 3,211,160.00 291,924.00 61754 A-1584 30012017 9/7/93 82,466.00 82,216.00 108652 A-1585 A-1586 29374563 9/7/93 1,140,493.00 598,195.00 575-93 A-1588 A-1589 30013412 9/13/93 184,257.00 69,243.00 122697 A-1590 A-1591 30021756 9/3/93 46,000.00 46,028.00 117092 A-1594 30011721 9/1/93 206,203.00 108,112.00 113942 A-1595 A-1596 30021625 9/2/93 171,487.00 88,562.00 117090 A-1598 A-1599 30021747 9/3/93 17,257.00 12,772.00 40473 A-1601 A-1602 30011895 9/6/93 195,674.00 73,530.00 117684 A-1603 A-1604 29764445 9/1/93 644,577.00 625,088.00 40671 A-1606 A-1607 30245135 9/11/93 6,206.00 22.879.00 117067 A-1609 A-1611 30012001 9/7/93 1,238,996.00 465,341.00 109220 A-1610 A-1612 30012105 9/8/93 1,561,822.00 818,969.00 61696 A-1613 A-1614 43633222 9/17/93 219,910.00 66,574.00 23227 A-1616 30012376 9/13/93 42,685.00 32,688.00 41997 A-1618 A-1619 30012132 9/9/93 19,041.00 3,794.00 109712 A-1620 A-1621 30059811 9/14/93 270,777.00 217,743.00 42792 A-1622 A-1625 29743131 9/14/93 96,350.00 50,138.00 42793 A-1624 A-1627 30245871 9/6/93 5,653.00 4,793.00 118118 A-1629 A-1630 30012141 9/9/93 14,437.00 7,548.00 41951 A-1631 A-1632 30253413 9/13/93 194,834.00 181,783.00 118741 A-1634 A-1635 29743043 9/10/93 97,617.00 90,099.00 62429 A-1636/A-1637 A-1638 39245862 9/10/93 284,413.00 229,224.00 119741 A-1639 A-1640 29764935 9/9/93 593,356.00 228,495.00 62133 A-1642 A-1643 30063214 9/22/93 75,267.00 76,156.00 43342 A-1644 A-1645 30253431 9/13/93 52,360.00 81,005.00 120112 A-1647 A-1648 29765206 9/15/93 1,135,051.00 1,530,446.00 64575 A-1650 30012394 9/13/93 138,232.00 51,961.00 42056 A-1651 A-1652 29743183 9/15/93 190,632.00 165,780.00 128758 A-1654 A-1656 30066775 9/15/93 1,486,716.00 1,436,023.00 121410 A-1657 A-1658 30062812 9/20/93 236,328.00 215,080.00 66168 A-1659 A-1660 30012561 9/15/93 95,388.00 35,875.00 63851 A-1661 A-1662 30246501 9/17/93 654,402.00 254,042.00 122580 A-1667 30246797 9/20/93 29,925.00 26,680.00 124203 A-1669 A-1670/A-1672 30012717 9/20/93 63,515.00 33,289.00 124724 A-1671 A-1673 30062785 9/20/93 37,651.00 36,628.00 125456 A-1675 30246876 9/21/93 35,793.00 29,543.00 27499 A-1677 A-1679 30063677 9/23/93 36,355.00 33,510.00 27970 A-1680 A-1681 30062977 9/21/93 299,000.00 20,535.00 125454 A-1685 30063686 9/23/93 44,522.00 42,451.00 124727 A-1687 29765513 9/23/93 4,745.00 4,251.00 43775 A-1688 A-1689 29743341 9/28/93 16,683.00 16,433.00 44524 A-1690 A-1693 29676571 9/29/93 244,169.00 132,346.00 67041 A-1695 A-1696 30012893 9/24/93 400,885.00 210,198.00 43982 A-1697 A-1698 30247673 9/27/93 19,934.00 48,074.00 27820 A-1700 A-1701 30069891 9/29/93 292,806.00 228,252.00 129564 A-1703 30069873 9/29/93 377,352.00 197,476.00 44638 A-1705 A-1706 30012972 9/28/93 358,532.00 187,989.00 44409 A-1707 A-1708 30256895 9/30/93 53,988.00 53,738.00 12842 A-1709 A-1711 30069882 9/29/93 26,533.00 24,638.00 12956 A-1712 A-1713 30433541 9/30/93 16,792.00 8,562.00 131534 A-1715 A-1719 30013085 9/30/93 474,511.00 248,686.00 68342 A-1720 A-1746 29742982 9/8/93 29,076.00 22,986.00 119510 A-1747 A-1749 29937765 9/13/93 1,160,428.00 1,160,178.00 63842 A-1750 30059732 9/13/93 233,138.00 145,798.00 42411 A-1251 30059827 9/14/93 501,863.00 261,159.00 42707 A-1879 43509767 9/10/93 6,819.00 2,209.00 404716 A-1874 43516636 9/13/93 3,188.00 1,251.00 42025 A-1875 A-1876 43517214 9/14/93 5,940.00 1,879.00 42676 A-1877 A-1881 43574036 9/17/93 8,823.00 2,900.00 43156 A-1882 A-2082 43421673 9/7/93 248.00 132.00 42054 A-2087 43770912 9/28/93 4,488.00 2,423.00 44473 Total 13,136,505.00 PHILIPPINE LONG DISTANCE TELEPHONE CO. SCHEDULE OF VALUE ADDED TAX PAYMENTS ON IMPORTATION OF EQUIPMENTS, MACHINERIES AND SPARE PARTS FOR THE MONTH OF OCTOBER 1-31, 1993 SCHEDULE 18: Exhs. O.R. No. Date Amount VAT Paid Entry No. Exhs. A-1500 30282795 10/11/93 45,254.00 29,299.00 126534 A-1502 A-1623 43799052 10/6/93 50,462.00 18,948.00 42792 A-1664 * 30071562 10/5/93 52,730.00 41,110.00 124720 A-1666 A-1683 30071571 10/5/93 3,477,433.00 3,447,183.00 124300 A-1684 A-1691 30408926 10/20/93 242,429.00 123,019.00 48133 A-1717 30433681 10/5/93 35,395.00 18,959.00 124198 A-1718 A-1721 30013103 10/1/93 213,212.00 111,787.00 44891 A-1722 A-1723 30013094 10/1/93 233,650.00 122,504.00 129842 A-1724 A-1725 30433672 10/5/93 18,424.00 15,124.00 28590 A-1727 30433697 10/5/93 7,669.00 7,583.00 45599 A-1729 A-1730 30071553 10/5/93 55,581.00 29,877.00 13234 A-1732 A-1733 30277607 10/7/93 36,090.00 35,840.00 13396 A-1734 A-1737 30257665 10/6/93 50,285.00 50,690.00 2890 A-1735 30071587 10/5/93 63,861.00 56,709.00 45540 A-1739 A-1740 30433724 10/6/93 14,919.00 10,366.00 133471 A-1742 A-1752 29940741 10/12/93 222,510.00 207,858.00 137162 A-1755 30241294 10/18/93 137,505.00 115,162.00 13890 A-1757 A-1758 30376096 10/14/93 51,124.00 26,792.00 47091 A-1759 A-1760 30278857 10/13/93 74,454.00 75,366.00 45950 A-1762 30075123 10/12/93 92,597.00 55,397.00 46056 A-1764 A-1765 30376044 10/13/93 63,866.00 33,484.00 135795 A-1766 A-1767 30376254 10/18/93 8,939.00 3,353.00 139157 A-1768 A-1769 30283337 10/20/93 17,740.00 13,347.00 48002 A-1771 A-1773 29942665 10/26/93 447,002.00 225,772.00 137071 A-1774 A-1775 30409163 10/18/93 22,768.00 19,484.00 46930 A-1777 A-1778 29940827 10/13/93 524,493.00 270,312.00 136388 A-1780 A-1784 30430425 10/20/93 1,636,305.00 1,331,339.00 128654 A-1785 A-1786 30108671 10/21/93 340,012.00 303,258.00 48219 A-1787/A-1788 A-1790 30431344 10/21/93 58,623.00 51,970.00 73888 A-1791 A-1792 29942857 10/27/93 78,795.00 41,970.00 47175 A-1793 A-1797 20283626 10/26/93 4,502,148.00 3,303,735.00 135448 A-1799 A-1800 30376446 10/21/93 309,131.00 162,015.00 73887 A-1801 A-1805 30435851 10/21/93 15,480.00 13,982.00 48157 A-1807 A-1815 29942841 10/27/93 115,359.00 107,042.00 49227 A-1817 A-1818 30435873 10/25/93 285,246.00 218,517.00 141090 A-1820 A-1821 30376543 10/22/93 1,053,321.00 395,617.00 133270 A-1822 A-1823 30376552 10/22/93 353,642.00 132,845.00 141737 A-1824 A-1825 30300024 10/29/93 31,484.00 30,018.00 143209 A-1827 A-1829 * 30281492 10/28/93 48,017.00 40,777.00 142406 A-1830 A-1831 30376647 10/21/93 1,060,805.00 398,488.00 74685 A-1832 A-1833 30281492 10/26/93 512,352.00 512,102.00 48649 A-1834 A-1835 30446351 10/29/93 56,133.00 52,591.00 49212 A-1837 A-1838 29942963 10/28/93 84,082.00 72,873.00 30904 A-1840 A-1841 30376735 10/26/93 57,982.00 30,388.00 49211 A-1842 A-1843 30376927 10/28/93 264,276.00 99,303.00 136744 A-1844 A-1848 30416197 10/29/93 33,783.00 32,259.00 49714 A-1858 30376963 10/29/93 266,598.00 85,102.00 49664 A-1859 A-1884 29941572 10/18/93 937,491.00 802,800.00 71826 A-1885 30299701 10/26/93 333,837.00 176,753.00 139799 A-1886 30415567 10/27/93 254,544.00 149,179.00 49237 A-1887 A-1888 30300042 10/29/93 416,566.00 416,316.00 146470 A-1889 A-1891 30300033 10/29/93 868,311.00 459,307.00 49715 A-2086 43798011 10/5/93 1,160.00 650.00 44639 Total 14,615,832.00 * Not included in the Schedule (Exhs. A-31 and A-32, pp. 67-68, CTA record) but forms part of the exhibits offered by petitioner. PHILIPPINE LONG DISTANCE TELEPHONE CO. SCHEDULE OF VALUE ADDED TAX PAYMENTS ON IMPORTATION OF EQUIPMENTS, MACHINERIES AND SPARE PARTS FOR THE MONTH OF NOVEMBER 1-30, 1993 SCHEDULE 19: Exhs. O.R. No. Date Amount VAT Paid Entry No. Exhs. A-1781 30446464 11/4/93 181,966.00 171,730.00 147309 A-1783 A-1802 29943462 11/4/93 401,502.00 369,502.00 147925 A-1804 A-1808 30422402 11/19/93 241,861.00 145,672.00 148684 A-1810 A-1829 30282472 11/4/93 48,017.00 40,777.00 142406 A-1830 A-1845 30283924 11/3/93 17,881.00 16,632.00 145290 A-1847 A-1850 30377164 11/5/93 139,929.00 52,600.00 138648 A-1851 A-1852 30416662 11/4/93 55,860.00 57,316.00 146722 A-1854 A-1855 30514276 11/10/93 40,363.00 34,257.00 145424 A-1857 A-1860 30662161 11/15/93 16,364.00 8,972.00 51840 A-1862 A-1863 30377076 11/14/93 2,531,641.00 1,327,652.00 75882 A-1864 A-1865 30447347 11/10/93 50,808.00 46,530.00 147149 A-1867 A-1868 30446963 11/9/93 247,572.00 125,571.00 146720 A-1870 A-1871 30449562 11/19/93 34,075.00 46,530.00 50094 A-1892 44424441 11/25/93 1,738,075.00 158,007.00 74063 A-1893 30377943 11/12/93 205,935.00 188,276.00 148584 A-1895 A-1897 30449745 11/22/93 822,812.00 583,316.00 52860 A-1898 A-1899/A-1901 30423793 11/12/93 196,229.00 179,197.00 31932 A-1903 30377855 11/11/93 28,285.00 14,820.00 50514 A-1904 A-1905 30421361 11/16/93 14,938.00 23,019.00 50865 A-1906 A-1907 30421343 11/16/93 12,999.00 30,920.00 50827 A-1909 A-1910 30423802 11/12/93 28,716.00 45,466.00 50848 A-1911 A-1912 30425184 11/11/93 204,536.00 132,287.00 50867 A-1913 A-1814 30448905 11/17/93 65,693.00 55,942.00 32764 A-1916 A-1917 30377846 11/11/93 3,103,219.00 1,627,405.00 78293 A-1916 A-1918 44589386 11/11/93 3,246,241.00 195,113.00 78293 A-1920 30284834 11/19/93 8,164.00 5,732.00 51596 A-1922 A-1927 30448327 11/15/93 166,878.00 142,271.00 32492 A-1929 A-1930 30449736 11/22/93 48,349.00 70,518.00 155972 A-1932 A-1934 30748444 11/16/93 302,630.00 250,291.00 79134 A-1935 A-1936 30284895 11/24/93 27,906.00 14,535.00 150494 A-1938 A-1940 30421386 11/16/93 211,209.00 60,747.00 79133 A-1941 A-1942 30584687 11/17/93 298,573.00 85,853.00 79176 A-1943/A-1939 A-1944 30449555 11/19/93 140,074.00 117,372.00 80142 A-1946 A-1947 30584784 11/17/93 297,478.00 121,853.00 144570 A-1951 30426085 11/24/93 154,410.00 121,055.00 53358 A-1954 A-1955 30555896 11/22/93 3,255.00 2.605.00 155265 A-1957 A-1958 30301266 11/24/93 78,031.00 65,727.00 82637 A-1960 A-1961 30665905 11/22/93 15,929.00 14,433.00 156364 A-1963 A-1964 30378397 11/26/93 557,320.00 292,083.00 52891 A-1965 A-1966 30378424 11/23/93 4,620,900.00 2,423,286.00 81657 A-1967 A-1973 44426794 11/26/93 61.084.00 12,090.00 81902 A-1974 A-1975 30585755 11/24/93 51,560.00 42,163.00 149682 A-1977 A-1978 39378433 11/26/93 90,378.00 47,365.00 82305 A-1979 A-1980 30586141 11/25/93 235,578.00 216,067.00 157214 A-1982 A-1986 30721887 11/26/93 347,093.00 336,468.00 54532 A-1988 A-2042 30586157 11/25/93 524,266.00 272,010.00 53984 A-2043 A-2044 30583725 11/10/93 505,321.00 264,896.00 147924 A-2045 A-2046 30048765 11/16/93 104,603.00 104,353.00 52204 A-2048 30583253 11/8/93 352,526.00 247,522.00 50826 A-2049 A-2050 30584671 11/17/93 176,294.00 149,528.00 80227 A-2051 A-2052 30301354 11/26/93 413,131.00 412,881.00 159029 A-2053 A-3380 30662152 11/15/93 3,517.00 2,912.00 153095 A-3382 A-3383 30660725 11/4/93 1,804.00 2,570.00 50344 A-3385 A-3527 44354825 11/16/93 865.00 265.00 154331 Total 11,662,479.00 PHILIPPINE LONG DISTANCE TELEPHONE CO. SCHEDULE OF VALUE ADDED TAX PAYMENTS ON IMPORTATION OF EQUIPMENTS, MACHINERIES AND SPARE PARTS FOR THE MONTH OF DECEMBER 1-31, 1993 SCHEDULE 20: Exhs. O.R. No. Date Amount VAT Paid Entry No. Exhs. A-1811 30972042 12/10/93 223,460.00 223,210.00 56541 A-1814 A-1923 30971105 12/7/93 175,428.00 153,040.00 55841 A-1925 A-1968/A-2089 4460251136 12/15/93 4,767,051.00 419,114.00 81657 A-1969 30451136 12/1/93 69,514.00 66,857.00 160324 A-1971 A-1983 30451145 12/1/93 55,331.00 53,389.00 161175 A-1985 A-1990 30707101 12/7/93 83,188.00 49,436.00 162090 A-1991 A-1992 30909121 12/2/93 22,892.00 12,497.00 162090 A-1994 A-1995 30707083 12/9/93 86,514.00 56,636.00 162788 A-1997 A-1998 30432911 12/1/93 209,220.00 202,498.00 34014 A-2000 A-2001 30956877 12/16/93 783,425.00 394,281.00 165570 A-2003 A-2004 30109746 12/8/93 19,063.00 17,796.00 34272 A-2006 A-2007 30377523 12/1/93 16,766.00 8,769.00 15891 A-2008 A-2009 30707117 12/7/93 43,569.00 23,205.00 160552 A-2011 A-2012 30301774 12/10/93 90,848.00 81,949.00 160414 A-2013 A-2014 30863007 12/14/93 339,111.00 311,854.00 87966 A-2016 A-2017 30106212 12/7/93 61,965.00 59,457.00 159480 A-2018 A-2019 30106221 12/7/93 45,444.00 43,543.00 159476 A-2020 A-2021 30956554 12/8/93 519,141.00 273,762.00 158908 A-2023 A-2024 30514906 12/8/93 33,482.00 31,425.00 161622 A-2026 A-2028 30301494 12/9/93 19,096.00 47,517.00 34926 A-2030 A-2031 30703242 12/13/93 1,414,872.00 846,749.00 1365 A-2033 A-2034 30909943 12/10/93 16,479.00 15,343.00 55472 A-2036 A-1039 30301765 12/10/93 42,141.00 81,312.00 55859 A-2041 A-2047 * 30301442 12/6/93 42,262.00 42,012.00 54945 A-2054 30452037 12/3/93 2,119,050.00 1,097,986.00 55013 A-2055 A-2056 30588735 12/1/93 29,384.00 29,836.00 159768 A-2057 A-2058 30451836 12/2/93 1,985,541.00 1,025,675.00 54275 A-2059 A-2061 30862991 12/14/93 153,788.00 61,415.00 163184 A-2062 A-2063 30301467 12/7/93 1,085,761.00 841,078.00 159478 A-2065 A-2066 30452012 12/3/93 554,326.00 334,696.00 55014 A-2067 A-2068 30973756 12/21/93 608,317.00 368,052.00 58694 A-2070 30587121 12/6/93 191,148.00 101,119.00 162813 A-2071 A-2072 30452021 12/3/93 256,531.00 133,730.00 160563 A-2073 A-2074 30301941 12/20/93 437,991.00 149,020.00 165582 A-2075 A-2076 30587137 12/6/93 288,900.00 152,154.00 162812 A-2077 A-2078 30864364 12/28/93 398,082.00 378,926.00 36790 A-2079 A-2080 30587426 12/8/93 261,388.00 136,630.00 55882 A-2081 A-2090 44657846 12/3/93 30,192.00 15,950.00 55839 A-2091/A-2092 A-2093 44721756 12/28/93 1,170,024.00 106,366.00 84170-93 A-2095 30301476 12/8/93 97,653.00 74,293.00 55502 A-2096 A-2098 30943692 12/10/93 87,704.00 88,737.00 56167 A-2100 30956755 12/14/93 1,588,086.00 832,307.00 88251 A-2101 A-2102 30301424 12/6/93 303,540.00 170,190.00 158124 A-2004 A-2105 30956536 12/8/93 3,261,315.00 3,216,315.00 59324 A-2106 A-2107 30956274 12/9/93 236,846.00 124,180.00 56166 A-2108 30301503 12/10/93 887,846.00 743,677.00 159962 A-2110/A-2111 A-2113 30704651 12/17/93 64,962.00 61,207.00 34921 A-2114 A-2115 30911282 12/16/93 28,560.00 39,398.00 57935 A-2118 A-2117 44781344 12/16/93 75,182.00 39,398.00 167193 A-2120 30864355 12/28/93 25,403.00 23,945.00 57979 A-2121 A-2122 30956965 12/23/93 181,371.00 96,298.00 90489 A-2124 A-2125 30911937 12/22/93 21,973.00 18,091.00 36235 A-2127 A-2128 30956405 12/21/93 3,476,823.00 1,823,145.99 57930 A-2129/A-2130 A-2131 1456 12/20/93 7,530.00 2,895.00 57681 A-2132 A-2133 30911413 12/17/93 10,525.00 9,854.00 35954 A-2135 A-2136 30911982 12/22/93 9,421.00 6,494.00 57929 A-2138 A-2139 30956396 12/21/93 646,299.00 242,745.00 89701 A-2140 A-2141 30864145 12/23/93 28,188.00 25,636.00 89313 A-2143 A-2144 30301995 12/23/93 979,639.00 944,091.00 69468 A-2146 A-2147 30302002 12/23/93 160,509.00 138,234.00 89312 A-2149 A-2156 31054441 12/23/93 2,960.00 2,647.00 58501 A-2157 A-2160 30912341 12/28/93 41,438.00 23,218.00 59138 A-2162 A-2163 30948276 12/29/93 242,514.00 209,511.00 174284 A-2165 A-2166 30956466 12/28/93 4,200,965.00 3,107,510.00 170500 A-2168 A-2172 30912323 12/28/93 30,697.00 30,073.00 36902 A-2174 A-2200 30301433 12/6/93 66,226.00 58,409.00 156128 A-2201 A-2202 * 30301905 12/17/93 974,662.00 974,412.00 169565 A-2203 A-2204 30911501 12/20/93 18,214.00 16,116.00 171142 A-2205 A-2206 30946851 12/17/93 449,243.00 437,265.00 87724 A-2207 A-2217 30864154 12/23/93 763,764.00 417,189.00 58499 A-2218 A-2222 30954174 12/28/93 19,891.00 16,280.00 91542 A-2223 A-3407 30911334 12/17/93 3,227.00 2,762.00 169023 A-3408 A-3524 30909365 12/6/93 3,327.00 2,641.00 161634 A-3526 Total 22,488,829.00 * Not included in the Schedule (Exhs. A-35 and A-36, pp. 71-72, CTA record but forms parts of the exhibits offered by petitioner. PHILIPPINE LONG DISTANCE TELEPHONE CO. SCHEDULE OF VALUE ADDED TAX PAYMENTS ON IMPORTATION OF EQUIPMENTS, MACHINERIES AND SPARE PARTS FOR THE MONTH OF JANUARY 1-31, 1994 SCHEDULE 21: Exhs. O.R. No. Date Amount VAT Paid Entry No. Exhs. A-1795 31158766 1/6/94 24,941.00 22,574.00 60387 A-1796 A-1813/A-2228 4518806 1/25/94 32,634.00 12,254.00 56451 A-2037 31054703 1/3/94 192,549.00 123,277.00 59065 A-2038 A-2150 30957437 1/6/94 354,081.00 133,016.00 92492 A-2151 A-2152 30714022 1/6/94 41,811.00 39,894.00 60302 A-2154 A-2158 30957026 1/3/94 8,574,441.00 3,219,773.00 91996 A-2159 A-2169 31055421 1/17/94 178,357.00 117,897.00 3721 A-2171 A-2175 30865326 1/7/94 178,357.00 117,897.00 3721 A-2177/A-2178 A-2180 30871635 1/14/94 3,202,405.00 3,172,249.00 4251 A-2181 A-2182 45182243 1/26/94 8,891.00 4,620.00 1911 A-2183 A-2184 31158915 1/7/94 30,231.00 29,981.00 60343 A-2185 A-2186 30957482 1/6/94 1,098,118.00 575,520.00 818 A-2187 A-2189 30954411 1/12/94 21,571.00 21,220.00 60299 A-2188 A-2191 30515396 1/10/94 46,034.00 142,246.00 369 A-2193 A-2196 31158924 1/7/94 53,486.00 41,039.00 37273 A-2198 A-2208 31222702 1/19/94 1,916,518.00 791,029.00 6637 A-2209 A-2210 27233166 1/11/94 57,298.00 30,959.00 1840 A-2111 A-2212 3158775 1/6/94 15,774.00 14,370.00 233 A-2213 A-2215 30871811 1/18/94 487,301.00 257,379.00 1699 A-2216 A-2219 30651537 1/11/94 34,429.00 34,240.00 532 A-2220 A-2224 30957017 1/3/94 5,127,703.00 1,997,463.00 92001 A-2225 A-2226 31055166 1/11/94 1,259,796.00 1,248,648.00 597 A-2227 A-2230 45131965 1/25/94 114,178.00 10,377.00 90518 A-2232 45135361 1/27/94 1,569,811.00 143,978.00 3134 A-2234 30957123 1/10/94 49,983.00 15,231.00 60300 A-2235 A-2236 30957507 1/7/94 75,653.00 28,464.00 229 A-2237 A-2238 30957114 1/10/94 6,272,213.00 1,899,180.00 980 A-2239 A-2243 30950444 1/25/94 1,016,222.00 532,632.00 5818 A-2245 A-2246 31159606 1/11/94 10,053.00 5,220.00 1500 A-2248 A-2249 31222606 1/18/94 1,477,557.00 1,142,303.00 5154 A-2251 A-2252 31160577 1/18/94 795,833.00 795,583.00 6574 A-2253 A-2256 30958751 1/31/94 69,627.00 26,201.00 5010 A-2257 A-2262/A-2264 31222746 1/24//94 38,324.00 38,661.00 2397 A-2265 A-2266 30985254 1/18/94 464,738.00 252,516.00 1966 A-2267 A-2268 * 31222694 1/19/94 300,565.00 288,712.00 4372 A-2269 A-2270 30872186 1/20/94 4,453.00 47,193.00 2125 A-2272 A-2273 30652176 1/20/94 77,138.00 71,377.00 4757 A-2275 A-2276 30958191 1/21/94 144,514.00 75,763.00 6563 A-2277/A-2278 A-2282 30958191 1/20/94 773,817.00 405,766.00 4011 A-2283 A-2284/A-2286 30958216 1/20/94 288,659.00 151,280.00 1807 A-2285/A-2287 A-2288 30652316 1/26/94 95,064.00 90,141.00 6910 A-2290 A-2291 31379975 1/31/94 67,857.00 64,703.00 11147 A-2292 A-2293 31023806 1/25/94 5,552,006.00 3,021,324.00 9558 A-2294 A-2295 31161426 1/25/94 276,989.00 273,775.00 1671 A-2296 A-2297 30958103 1/19/94 17,270,316.00 5,229,181.00 5748 A-2298 A-2300 31161435 1/25/94 15,455.00 30,293.00 1870 A-2301 A-2304 30958331 1/24/94 3,888,306.00 1,460,133.00 4359 A-2305 A-2306 30958566 1/26/94 6,429,017.00 1,946,648.00 6240 A-2307 A-2308 30958137 1/20/94 17,865,405.00 9,368,169.00 6634 A-2309 A-2310 30958602 1/27/94 11,111,170.00 3,364,358.00 4361 A-2311 A-2315 31024217 1/26/94 582,770.00 367,220.00 89660 A-2317 A-2319 30958654 1/28/94 159,178.00 163,831.00 8033 A-2321 A-2324 31379853 1/27/94 1,129,616.00 938,633.00 10898 A-2326 A-2331 30958401 1/25/94 12,572,049.00 6,592,594.00 9232 A-2332 A-2335 30958505 1/26/94 2,572,792.00 778,956.00 8914 A-2336/A-2337 A-3394 30957832 1/14/94 753,357.00 392,316.00 860 A-3395 A-3409 30870856 1/11/94 791,088.00 418,759.00 508 A-3410 A-3411 30872615 1/24/94 495,576.00 260,277.00 2491 A-3412 A-3413 27233263 1/24/94 308,404.00 159,936.00 5087 A-3414 A-3415 31055175 1/24/94 6,851,870.00 7,139,005.00 1570 A-3417 31152073 1/18/94 246,226.00 129,547.00 3727 A-3418 A-3420 30958322 1/24/94 33,654,137.00 28,602,271.00 5452 A-3421 A-3422 31160726 1/20/94 1,413,995.00 557,238.00 6301 A-3423 A-3424 30872852 1/26/94 760,914.00 407,429.00 2742 A-3425 A-3426 30872913 1/26/94 760,914.00 407,429.00 2742 A-3427 A-3428 31224164 1/31/94 1,839,917.00 788,863.00 11070 A-3430 A-3431 31379765 1/24/94 3,115,191.00 3,119,755.00 2436 A-3432 A-3433 31379765 1/26/94 1,397,754.00 1,404,063.00 6147 A-3434 A-3435 31161392 1/24/94 18,289.00 13,727.00 2352 A-3436 A-3441 31324085 1/27/94 231,398.00 163,544.00 2879 A-3442 A-3443 31055902 1/31/94 2,654.00 49,607.00 11766 A-3444 Total 96,534,958.00 * Not included in the Schedule (Exhs. A-37, A-30 and A-39, pp. 73-74, CTA record) but forms part of the exhibits offered by petitioner. PHILIPPINE LONG DISTANCE TELEPHONE CO. SCHEDULE OF VALUE ADDED TAX PAYMENTS ON IMPORTATION OF EQUIPMENTS, MACHINERIES AND SPARE PARTS FOR THE MONTH OF FEBRUARY 1-28, 1994 SCHEDULE 22: Exhs. O.R. No. Date Amount VAT Paid Entry No. Exhs. A-2240 30293934 2/23/94 799,241.00 300,271.00 129-94 A-2242 A-2244/A-3455 45418414 2/11/94 911,802.00 82,897.00 5818 A-2279 31580866 2/24/94 7,709.00 6,363.00 4681 A-2281 A-2302 31056435 2/11/94 241,456.00 235,495.00 17825 A-2312 30873333 2/1/94 28,111.00 28,470.00 8032 A-2314 A-2322 31383064 2/17/94 2,713.00 2,446.00 6335 A-2323 A-2328 45463537 2/8/94 585,721.00 285,719.00 8139 A-2329 A-2333 31383055 2/17/94 7,620.00 6,405.00 6334 A-2334 A-2338 31224514 2/18/94 57,725.00 53,708.00 6336 A-2341 31224514 2/7/94 59,722.00 59,472.00 4074 A-3343 A-3344 61469207 2/14/94 366,448.00 193.661.00 10979 A-3346 A-3347 31209202 2/11/94 151,641.00 45,994.00 9911 A-3348 A-3350 31224182 2/2/94 89,651.00 85,565.00 3244 A-3352 A-3353 31380894 2/4/94 15,477.00 7,952.00 14571 A-3354 A-3355 31380361 2/2/94 18,467.00 27,470.00 11767 A-3356 A-3357 31253065 2/3/94 99,741.00 100,463.00 11105 A-3358 A-3359 31253957 2/10/94 405,594.00 277,706.00 4950 A-3360 A-3361 30652781 2/3/94 31,674.00 55,722.00 3769 A-3363 A-3364 31380465 2/2/94 14,114.00 14,291.00 12248 A-3366 A-3367 31382127 2/11/94 10,163.00 8,984.00 16898 A-3369/A-3370 A-3371 31380377 2/2/94 18,794.00 25,803.00 3528 A-3373 A-3375 31580604 2/22/94 79,784.00 33,435.00 5775 A-3376 A-3377 31380386 2/2/94 7,413.00 6,451.00 11142 A-3379 A-3386 31209166 2/10/94 1,386,907.00 419,746.00 9912 A-3387 A-3589 30293952 2/23/94 86,081.00 32,477.00 127-94 A-3390 A-3391 31253661 2/8/94 60,350.00 29,583.00 12370 A-3393 A-3397 31208886 2/21/94 161,114.00 84,468.00 11960 A-3398 A-3399 30652666 2/2/94 2,168,878.00 1,991,941.00 7553 A-3401 A-3402 31209647 2/22/94 3,794,692.00 1,149,035.00 12652 A-3403 A-3404 31208895 2/2/94 416,061.00 156,283.00 12264 A-3406 A-3437 30873351 2/1/94 250,442.00 213,133.00 7159 A-3438 A-3439 30955242 2/2/94 27,576.00 21,095.00 12263 A-3440 A-3445 30874146 2/7/94 66,397.00 44,627.00 14330 A-3446 A-3447 31382732 2/16/94 805,824.00 828,640.00 11169 A-3448 A-3449 31467265 2/7/94 598,758.00 382,901.00 8326 A-3450 2/5/94 860,210.00 11168 A-3451 A-3453 31056681 2/22/94 421,586.00 421,950.00 12915 A-3454 A-3456 31209272 2/11/94 2,283,306.00 691,412.00 9971 A-3457 A-3458 31209175 2/10/94 3,999,547.00 1,211,076.00 9913 A-3459 A-3460 31254361 2/10/94 100,737.00 80,570.00 5504 A-3464 A-3463 31224575 2/14/94 40,047.00 42,247.00 4951 A-3464 A-3467 31224575 2/14/94 225,451.00 175,579.00 4884 A-3468 A-3470 31475132 2/17/94 113,090.00 52,576.00 6325 A-3472 A-3473 31209263 2/11/94 1,546,505.00 810,975.00 16998 A-3474 A-3475 31209543 2/18/94 7,947.00 2,981.00 6182 A-3476 A-3477 30293943 2/23/94 1,628,258.00 493,226.00 128-94 A-3479 A-3480 31382242 2/14/94 31,993.00 33,160.00 16466 A-3481 A-3482 45621466 2/17/94 37,232.00 19,510.00 16464 A-3483 A-3485 31383204 2/18/94 33,275.00 34,071.00 11306 A-3487 A-3488 31382723 2/16/94 28,378.00 11,097.00 10835 A-3490 A-3491 31035697 2/17/94 23,497.00 24,014.00 18618 A-3492 A-3493 31209455 2/16/94 5,733,519.00 3,006,502.00 18723 A-3494 A-3495 31471063 2/22/94 119,097.00 105,051.00 4073 A-3498 A-3500 31580525 2/21/94 4,533.00 3,879.00 19458 A-3501 A-3502 31580796 2/24/94 61,818.00 51,239.00 3954 A-3503 A-3505 31056715 2/24/94 109,458.00 95,422.00 20624 A-3507 A-3509 31580771 2/24/94 14,293.00 5,642.00 22112 A-3510 A-3513 31209787 2/28/94 263,705.00 138,264.00 7063 A-3514 A-3515 31580787 2/24/94 13,230.00 13,290.00 4451 A-3516 A-3517 31580753 2/24/94 4,114.00 2,689.00 22110 A-3518 A-3519 31580762 2/24/94 15,316.00 8,346.00 2211 A-3520 A-3521 31580911 2/28/94 17,226.00 17,002.00 6705 A-3523 A-3528 31268447 2/15/94 768,802.00 409,724.00 5718 A-3529 A-3530 31268431 2/15/94 768,826.00 409,724.00 5717 A-3531 A-3532 31381603 2/8/94 8,620.00 7,241.00 142685 A-3533 A-3534 31224697 2/17/94 56,353.00 39,593.00 19777 A-3535 31035706 2/17/94 31,961.00 27,073.00 6095 A-3536 A-3537 31209193 2/11/94 518,186.00 194,632.00 9683 A-3538 A-3539 31209446 2/16/94 841,660.00 441,330.00 16949 A-3540 A-3542 31225022 2/24/94 408,514.00 408,264.00 7064 A-3543 31382601 2/15/94 8,826.00 8,018.00 11305 A-3545 A-3546 31382251 2/14/94 5,033.00 5,232.00 10836 A-3547 A-3548 31580534 2/21/94 567,758.00 375,438.00 12734 A-3549 A-3550 31209595 2/21/94 198,970.00 104,319.00 6242 A-3551 A-3552 31209656 2/22/94 2,838,095.00 1,488,212.00 21352 A-3553 A-3554 31580744 2/24/94 12,772.00 6,726.00 22109 A-3555 A-3556 31580927 2/28/94 16,988.00 6,639.00 6702 A-3557 Total 19,646,341.00