Benguet Corp.-Philippine Branch v. Commissioner of Internal Revenue

[C.T.A. CASE NO. 5576. November 11, 1999.] BENGUET CORPORATION Philippine Branch , petitioner , vs . COMMISSIONER OF INTERNAL REVENUE , respondent . D E C I S I O N This is a petition for review filed by the petitioner, BENGUET CORPORATION, against respondent COMMISSIONER OF INTERNAL REVENUE , for the failure of the latter to act on the former's claim for refund/tax credit in the total amount of P62,828,889.88, representing petitioner's alleged unutilized input tax for the quarters ended March 31, 1996 and June 30, 1996. As represented, petitioner is a domestic corporation, primarily engaged in the mining business which includes exploration, development and operation of mining properties for purposes of commercial production, and the marketing of marketable mineral products produced by it. It is registered with the respondent's Bureau as a Value-Added Tax (VAT) taxpayer, with VAT Registration No. 31-9-000027 (Exh. A) and is a holder of zero-rating certificate. Petitioner's sale of goods was categorized by the respondent as constructive exports or effectively zero rated sales in accordance with Section 100 (2) of the Tax Code (Exh. B). On April 22, 1996, petitioner filed with the Urban Bank its Value-Added Tax (VAT) Return for the first quarter of 1996 (Exh. C), declaring therein, among others, a total input VAT of P33,420,256.87, withheld taxes in the amount of P180,000.00, total output VAT amounting to P586,425.28 and the amount of P33,013,831.59, its alleged excess input VAT for the quarter ending March 31, 1996. Likewise, on July 22, 1996, petitioner filed with Banco de Oro Commercial Bank its Value-Added Tax (VAT) Return for the second quarter of 1996 (Exh. D), which showed, inter alia , a total input VAT of 37,714,171.72, total output tax of P8,155,040.39, and the claimed excess input VAT for the second quarter of 1996 in the amount of P29,559,131.33. On March 7, 1997 and May 15 1997, petitioner filed with the One Stop Shop Inter-Agency Tax Credit and Duty Drawback Center of the Department of Finance, pursuant to Revenue Audit Memorandum Order No. 2-93, applications for the refund/tax credit of its excess input VAT payments for the first and second quarters of 1996 (Exhibits E, E-1, F and F-1) in the amounts of P33,318,939.26 and P29,509,950.62, respectively. The aforesaid applications for refund/tax credit were not acted upon by the said Center of the Department of Finance, hence, on January 28, 1998, petitioner filed with this Court the instant petition for review. Petitioner presents the proposition as reason of the instant petition for review that it is entitled to the refund of its excess input VAT for the periods in question, in accordance with Section 106 (a) [now 112 (A)] of the Tax Code, stated hereunder, since it falls squarely within the ambit of Sec. 100 (a) (1) [now 106 (A) (a)] also quoted below. It propounded that the sales for the aforesaid quarters were export sales, paid for in acceptable foreign currency, inwardly remitted to the Philippines and accounted for in accordance with rules and regulations of the Central Bank of the Philippines (now Bangko Sentral ng Pilipinas), hence it incurs no output tax liability as the same is subject to VAT at 0% rate. Sec. 106 (a) Export Sales . An exporter who is a VAT-registered person may within two years from the date of exportation, apply for the issuance of a tax credit certificate or refund of the input tax attributable to the goods exported, to the extent that such input tax has not been applied to output tax and upon presentation of proof that the foreign exchange proceeds has been accounted for in accordance with the regulations of the Central Bank of the Philippines. xxx xxx xxx Sec. 100. Value-added tax on sale of goods . (a) Rate and base of tax. There shall be levied, assessed and collected on every sale, barter or exchange of goods, a value-added tax equivalent to 10% of the gross selling price or gross value in money of the goods sold, bartered or exchanged, such tax to be paid by the seller or transferor: Provided , That the following sales by VAT-registered persons shall be subject to 0%: (1) Export sales; xxx xxx xxx It was likewise alleged by petitioner that the instant claim for refund was well within the two (2) year period prescribed in the applicable provisions of the Tax Code. On the other hand, respondent raises in the usual token of a defense that (1) taxes paid and collected are deemed to have been made in accordance with law and pertinent existing BIR regulations, (2) claims for tax credit/refund are construed strictly against the claimants thereof as they are in the nature of exemption from payment of tax, hence, it is incumbent upon herein petitioner to prove that it is entitled thereto, and (3) petitioner must prove that it has complied with the requirements of Section 230 (now Sec. 229) of the Tax Code. There is no squabble that sales of goods of petitioner are zero-rated. This was clearly established by petitioner when it presented in evidence its application for zero-rate which was duly approved by Deputy Commissioner Victor A. Deoferio, Jr., of the respondent's Bureau, on May 4, 1988 (Exh. B). Aside from this approved application, petitioner also presented in evidence its Schedule of Inward Remittance and Export Sales, supported by export bills and bank credit advises (Exhibits K-1 to K-1-182, inclusive), and a certification from Sycip, Gorres, Velayo & Co. (SGV), an independent Certified Public Accountant, which vouched the accuracy of the "Summary of Inward Remittances of Export Sales Proceeds" which were prepared by the petitioner for the first and second quarters of 1996. As a matter of fact, respondent in his memorandum, did not raise the issue of whether or not the sales of goods of petitioner are zero-rated, hence, there exist no iota of doubt that petitioner is engaged in export sales (directly and constructively), thus, subject to zero percent (0%) rate of value added tax. The legal issue having been settled, the issues which confront the Court for its consideration are whether or not petitioner has adduced sufficient evidence that will prove that it incurred an excess input VAT credit for the first and second quarter of 1996 in the total amount of P62,828,889.88 and whether or not the instant claim for refund was filed within the prescriptive period provided by the Tax Code. Section 104 (b) of the Tax Code, quoted hereunder, is clear from any ambiguity and obscurity, insofar as the same is brought to bear upon the circumstances of the petitioner in the case at bar. The provision itself furnishes the best means of its own exposition that the input taxes paid on domestic purchases of goods and services attributable to the zero-rated sales in excess of the output VAT can either be refunded or credited as the case may be to any internal revenue taxes, subject to the provisions of Section 106 of the said Code. No doubt that if the issues, which are presented to this Court for resolution, result to affirmative answers, petitioner will be entitled to the relief sought by it. cdlex There is no question that petitioner has complied with the statutory requirements of Section 230 (now Sec. 229) taken in relation to Sec. 106 (now Sec. 112) both of the Tax Code. The written claim for refund with respondent and suit (petition for review) with this Court on January 28, 1998 are well within the two (2) year prescriptive period to appeal counted from the date of payment of the tax which is on the date of filing of the VAT Quarterly Returns for the first and second quarters of 1996 (April 22, 1996 and July 22, 1996, respectively). As clearly stated by this Court in its resolution dated July 20, 1998 in the case of Atlas Consolidated Mining and Development Corp. vs. Commissioner of Internal Revenue, CTA Case No . 5296 , the two year period should be counted from the date of filing of the corresponding VAT quarterly return which is within 20 days after the close of each taxable quarter. The burden of proof was overcome by the petitioner insofar as the excess input VAT of P27,423,004.46 for the first quarter and P22,355,083.45 for the second quarter are concerned, as these were the amounts ascertained and verified by the Court to be the correct refundable amount to the petitioner, properly substantiated and supported by documents in accordance with the existing VAT law. Its presentation of various documentary evidence such as its Value-Added Tax Registration Certificate (Exh. A), its approved application for zero-rating (Exh. B), value-added tax (VAT) returns (Exhs. C & D), its claim for refund in the administrative level (Exhs. E & F), the certification issued by SGV & Co. pursuant to CTA Circular 1-95 (Exh. Q) and the voluminous invoices, official receipts, import entry declarations, export bills and bank credit advises showing its VAT paid on its local purchases of taxable goods and services and on its importations for the first and second quarter of 1996 and the remittances of its sales for the said period (Exhibits H-1 to O-1-124, inclusive) have all established the propriety of its claim for refund reduced by the amounts stated by SGV & Co. to be non-refundable and the amounts hereunder stated by the Court. Moreover, respondent failed to present a single evidence to support his denials to petitioner's material allegations. Respondent submitted his case for decision on the basis of the pleadings, records and the evidence by petitioner. A careful scrutiny of the evidence presented by petitioner led this Court to find that aside from the amounts of P726,314.25 and P2,698,523.57, which SGV & Co. stated in its report (Exh. Q) to be deductible from the total claimed refund of petitioner on various grounds stated therein; the additional amounts of P4,864,512.88 for the first quarter and P4,660,746.64 for the second quarter of 1996, the reasons and the break down of which are stated below, should likewise be deducted from the claimed refund of petitioner pursuant to Revenue Regulations No. 7-95: REASON FOR 1st QUARTER 2nd QUARTER THE DISALLOWANCE (ANNEX A) (ANNEX B) TOTAL (1) Invoices/Official Receipts With Handwritten/Typewritten V after TIN P3,033,070.84 P1,714,042.18 P4,747,113.02 (2) Invoices/Official Receipts Without TIN or "V" / "VAT After TIN 1,184,720.34 1,240,125.80 2,424,846.14 (3) Without supporting documents 39,257.83 923,219.98 962,477.81 (4) Non-Vat Invoices/Official Receipts 28,094.11 14,431.80 42,525.91 (5) Invoices/Official Receipts not in the name of Benguet Corp. 19,088.45 122,830.21 141,918.66 (6) Invoices/Official Receipts not within the period of claim 187,889.87 7,527.50 195,417.37 (7) Without Invoices/Official Receipts but supported by invalid documents such as statements of accounts, provisional receipts, letter-billings, etc. 238,271.72 284,029.60 522,301.32 (8) Invoices/Official Receipts Without BIR Permit to print 64,508.38 64,508.38 (9) Overstatement of reported Invoice amount 176.34 176.34 (10) Invoice amount reported twice 69,435.00 69,435.00 (11) Discrepancy of amount Claimed per summary & return - 150,136.53 150,136.53 TOTAL P4,864,512.88 P4,456,343.60 P9,320,856.48 Under the circumstances, We are persuaded to extend the relief sought by petitioner but only up to the amount of P49,778,087.91, computed as follows: Per Return Per Claim Allowable (Exhs. C & (Exhs. E-1 & Claim for D) F-1) Refund Excess Input Taxes 1st quarter - 1996 P 33,013,831.59 P 33,318,939.26 P 33,013,831.59 2nd quarter - 1996 29,559,131.33 29,509,950.62 29,509,959.62 P 62,572,962 92 P 62,828,889.88 62.523.782.21 ============ ============= Less: Disallowances 1. Per SGV Report (Exh. Q) 1st qtr. - 1996 P 726,314.25 2nd qtr. - 1996 2,698,523.57 P 3,424,837.82 2. Per Court's further Verification 1st qtr. - 1996 (Annex A) P 4,864,512.88 2nd qtr. - 1996 (Annex B) 4,456,34-.60 9,320,857.44 12,745,695.26 Amount Refundable P 49,778,087.91 ============ IN THE LIGHT OF ALL THE FOREGOING, the petition is PARTIALLY GRANTED. Respondent is hereby ORDERED to REFUND or ISSUE a TAX CREDIT CERTIFICATE to herein petitioner in the amount of P49,778,087.91, representing the latter's excess input VAT for the first and second quarters of 1996. No costs. LexLib SO ORDERED. (SGD.) ERNESTO D. ACOSTA Presiding Judge WE CONCUR: (SGD.) RAMON O. DE VEYRA Associate Judge (SGD.) AMANCIO Q. SAGA Associate Judge ANNEX A BENGUET CORPORATION VS. CIR CTA CASE NO. 5576 SCHEDULE OF COURT'S DISALLOWANCES ON CLAIMED EXCESS INPUT TAXES FOR THE FIRST QUARTER OF 1996 (1) INVOICES/OFFICIAL RECEIPTS WITH HANDWRITTEN/TYPEWRITTEN "V" AFTER TIN ACCOUNT INVOICE INPUT TAX SUPPLIER NUMBER EXHIBIT REFERENCE AMOUNT CLAIMED OMENGAN CONST. & DEVT. CORP. 0251 J-8-205; J-8-206 0642 P 1,030,593.85 P93,69C.35 J-8-208 to J-8-21C 0644 2,477,402.23 225,216.38 J-8-212; J-8-213 0645 4,550,005.70 413,63e 88 J-8-215 to J-8-217 0646 1,903,040.95 173,003.72 J-8-79 to J-8-81 0639 5,513,935.14 501,266.83 J-8-83 to J-8-85 0640 3,278,802.76 298,072. 98 J-8-87; J-8-88 0641 15,303.49 1,391.23 J-8-90; J-8-91 0643 25,335.91 2,303.26 BENGUET MANAGEMENT CORP. 0252 I-10-230 5926 195,000.00 17,727.27 I-10-231 5940 73,125.00 6,647.73 I-10-232 5941 195,000.00 17,727.27 I-10-51 5904 48,750.00 4,431.82 I-10-52 5908 146,250.00 13,295.45 I-10-53 5921 97,500.00 8,863.64 I-11-39 5895 99,450.00 9,040.91 I-1 140 5902 241,800.00 21,981.82 I-1 1-41 5905 3,750.00 340.91 I-11-42 5942 148,200.00 13,472.73 I-1 1-43 5946 292,500.00 26,590.91 NEW BAGUIO JOHNNY AUTO SUPP 0252 I-10-118 7251 280.00 25.45 I-10-119 7254 400.00 36.36 I-10-265 7217 2,370.00 215.45 I-10-266 7338 850.00 77.27 I-11-122 7337 1,245.00 113.18 I-11-123 7393 450.00 40.91 I-11-124 7473 75.00 6.82 I-11-125 7493 495.00 45.00 I-11-126 7519 80.00 7.27 I-1 1 -1 27 7520 120.00 10.91 I-11-128 7565 1,950.00 177.27 I-11-129 7566 7,300.00 663.64 I-11-130 7567 11,400.00 1,036.36 BENGUET MANAGEMENT CORP. 0262 I-12-51 5535 128,390.00 11,671.82 I-12-52 5551 206,830.00 18,802.73 I-12-53 5573 1,553,830.00 141,239.09 I-12-55 5619 6,768,687.50 615,335.23 I-12-56 5691 278,517.50 25,319.77 I-12-57 5695 90,650.00 8,240.91 BENGUET MANAGEMENT CORP. 0452 I-3-10 5557 229,048.50 20,822.59 I-3-11 5655 221,195.26 20,108.66 I-3-12 5690 457,292.25 41,572.02 I-3-13 5729 7,853.24 713.93 I-3-14 5760 98,337.12 8,939.74 I-3-15 5766 307,600.00 27,963.64 I-3-16 5767 790,000.00 71,818.18 I-3-17 5770 20,649.20 1,877.20 I-3-18 5924 27,248.90 2,477.17 I-3-19 5925 23,990.00 2,180.91 I-3-20 5931 172,420.22 15,674.57 I-3-6 4027 748,473.00 68,043.00 I-3-8 4042 786,965.03 71,542.28 I-3-9 4045 73,443.15 6,676.65 NEW ARC DRUG l-5-169 0028 7,127.46 647.95 I-5-206 0029 2,670 95 242.81 SUBTOTAL P 33,363,779.31 P 3,033,070.84 (2) INVOICES/OFFICIAL RECEIPTS WITHOUT TIN OR "V" / "VAT" AFTER TIN ACCOUNT INVOICE INPUT TAX SUPPLIER NUMBER EXHIBIT REFERENCE AMOUNT CLAIMED ARROW FREIGHTCORP. 0262 I-12-48 446 P 12,307.68 P 1,118.88 ETHNOL GENERICS PHILS. I-12-75 2280 16,378.00 1,488.91 I-12-76 2281 37,350.00 3,395.45 MENDOZA BROS. 0645 I-13-358 2591 950.00 86 36 OMENGAN CONST. & DEVT. CORP 0251 J-8-310 to J-8-312 0647 5,816,479.90 528,770.90 J-8-314; J-8-315 0648 40,053.39 3,641.22 J-8-317 to J-8-319 0649 4,430,260.75 402,750.98 ETHNOL GENERICS PHILS 0452 I-5427 2278 60,552.96 5,504.81 I-5-428 2279 17,366.40 1,578.76 MEDAL PRINTERS 1701 J-7-120 1788 4,250.00 386.36 PHIL INT'L CONTRACTORS SUPP. 1702 I-8-739 1826 59,180.00 5,380.00 ATA AUTO SUPPLY 1705 I-14-348 74441 400.00 36.36 BUNTAK MINES, INC. I-14-11;1-14-12 062 291,995.53 26,545.05 I-14-201;1-14-202 063 471,217.57 42,837 96 I-14-354;1-14-355 064 360,725.19 32,793.20 KAR MANNN COMMERCIAL I-14-263 1195 1,470.00 133 64 MOSE ANGALA ENT., INC. CONST. I-14-121 0483 182,010.42 16,546.40 I-14-273 0484 191,738.63 17,430.78 I-14-524 0485 156,680.41 14,243 67 PHILGERMA MFG., INC. I-14-297 691 10,530.00 957 27 I-14-299 693 30,120.00 2,738 18 I-14-301 692 9,700.00 881 82 I-14-303 685 1,400.00 127 27 I-14-305 689 21,000.00 1,909 09 I-14-307 687 5,400.00 490.91 I-14-309 688 4,800.00 436.36 I-14-311 688 11,800.00 1,080.00 I-14-313 690 89,120.00 6,283 84 I-14-315 695 14,000.00 1,272 73 I-14-317 694 45,000.00 4,090 91 FAMILY AUTO SUPPLY l-14-388 25033 120.00 10.91 OLONGAPO COMMUTER AUTO SUPP. I-14-552 270661 314.00 28.55 S P G S I I-14-159;1-14-160 0086 137,223.36 12,474 85 I-14-162;1-14-163 0083 128,646.90 11,695.17 I-14-32;1-14-328 0087 128,646.90 11,695.17 I-14-568;1-14-569 0095 128,846.90 11,695.17 I-14-571;1-14-572 0092 120,070.44 10,915.49 ST. JOSEPH DRUG STORE I-14-574 746216 97.50 8.86 TRIANGLE ACE CORP. l-6-142 08469 150.00 13.64 I-6-143 08899 450.00 40 91 PONG'S HARDWARE & LUMBER I-14-145 3101 4,803.00 436 64 I-14-147 3058 2,402.00 218.36 I-14-149 3058 6,036.00 548 73 SUBTOTAL P 13,031,843.83 P 1,184.720 34 (3) NO SUPPORTING DOCUMENTS ACCOUNT INVOICE INPUT TAX SUPPLIER NUMBER EXHIBIT REFERENCE AMOUNT CLAIMED DIZ-MAC INSURANCE BROKERAGE 0450 P P 118.34 . 130.68 SKYLAND BROKERAGE INC 19238 1,181.18 107.38 JOSE F. RODRIGUEZ TRADING 0451 3515 34,200.00 3,109.09 3516 76,500.00 6,954.55 3518 122,850.00 11,168.18 NLA TRADING & CONSTRUCTION 2045 14,584.75 1,325.89 PILTEL 0108 759.33 69.03 STMT 466.40 42.40 PROFEEL COLORLAB 19899 3,510.00 319.09 TNW PTE LTD 1703 58365422 175,045.20 15,912.20 SUBTOTAL P 429,096.86 P 39,257.83 (4) NONVAT INVOICES/OFFICIAL RECEIPTS ACCOUNT INVOICE INPUT TAX SUPPLIER NUMBER EXHIBIT REFERENCE AMOUNT CLAIMED AYALA INSURANCE BROKERAGE 0261 J-9-140 289396 P 2,481.60 P 225.60 . J-9-141 300975 38,723.96 3,520.36 .ROYAL STAR AVIATION J-9-138 155 42,550.00 3,868.18 SURETY SERVICES CORP. J-9-58 43344 10,080.00 916.36 INT'L COMMUNICATION 0450 J-3-245 to J-3-247 4727D 107,599.80 9,781.80 J-3-249; J-3-250 4923D 107,599.80 9,781.80 SUBTOTAL P 309.035.16 P 28.094.11 (5) INVOICES/OFFICIAL RECEIPTS NOT IN THE NAME OF BENGUET CORPORATION ACCOUNT INVOICE INPUT TAX SUPPLIER NUMBER EXHIBIT REFERENCE AMOUNT CLAIMED B D C C I 0452 I-3-268;1-3-270 1944/50525 P200.00 P 18.18 I-3-268;1-3-271 1944/50674 200.00 18.18 BRAIN COMPUTER CENTER I-3417 3686 150.00 13.84 DIPOLOG PHARMA I-3-493 4960 315.70 28.70 I-3494 5853 241.15 21.92 EVERCOMMERCIAL I4-16 27634 1,229.75 111.80 HARDWARE WORKSHOP INC. I-549 099727 412.50 37.50 I-549 099868 1,549.00 140.82 IVAN'S AUTO SUPPLY I-5-50 24145 1,060.00 96.36 MACROMIND CORP. I-5-145 51439 572.00 52.00 MAX'S RESTAURANT I-5-139 261116 271.70 24.70 I-5-140 262388 304.70 27.70 I-5-141 272714 327.25 29.75 I-5-141 273831 449.10 40.83 I-5-142 28980 271.70 24.70 MERCURY DRUG CORP. I-5-135 243170 727.80 86.16 I-5-136 312267 336.00 30.55 I-5-137 442680 2,1 16.00 192.36 I-5-138 444704 2,807.95 237.09 MLV PHARMACY & GEN. MDSE. I-5-146 12147 540.00 49.09 OASIS (GREENHILLS) I-5-425 215470 2,051.50 186.50 ORIGINAL SKIN CARE l-5-424 23780 540.00 49.09 OTTO GENERAL MERCHANDISE I-5-426 0811 1,200.00 109.05 PHIL. PACKINGS & SEALS CORP. I-6-382 58173 86,240.00 7,840.00 ZENCO FOOTSTEPS I-6-182 27279 1,749.75 159.07 I-6-1 96 30677 1, 1 23.00 1 02.09 ARCHIE GENERAL MDSE. 1705 I-14-189 354837 200.00 18.18 I-14-348 358941 35.00 3.18 BENSO CHAMP CORPORATION I-14-199 7178 60.75 5.52 CHRIS SPORTS PLAZA, INC. I-14-217 5243 1,330.00 120.91 CITY CENTRAL DEPT. STORE l-14-219 236406 65.00 5.91 ENOC DRUG CORPORATION l-14-386 45123 349.00 31.73 FARMACIA CASTILLO & GIFT SHOP I-14-39 37307 60.00 5.45 I-1443 38284 550.00 50.00 I-14462 39598 540.00 49.09 I-14468 8365 175.00 15.91 I-14-51 38494 80.00 7.27 I-14-57 37426 276.00 25.09 LA BOTICA l-14-102 119179 252.50 22.95 I-14-104 122593 200.50 18.23 LED-DA DRUG CORPORATION l-14-106 8475 903.50 62.36 LORMA MEDICAL CENTER l-14-108 305599 185.00 16.82 MERCURY DRUG CORP. I-14-110 637737 308.05 28.00 I-14-111 236845 175,50 15.95 I-14-111 237116 877.50 79.77 I-14-1 1 1 638041 262.80 23.89 I-14-111 638124 293.00 26.64 I-14-113 187455 60.75 5.52 I-14-115 74497 287.25 26.11 I-14-117 490105 134.40 12.22 I-14-265 493239 221.70 20.15 l-1 4-267 1 50539 974.50 88.59 I-1 4-269 493018 174.25 15.84 I-14-512 901944 107.50 9.77 I-4-514 156417 432.80 39.35 I-14-516 998148 516.25 46.93 I-14-518 311920 63.00 5.73 I-14-520 261.00 23.73 NEW MASINLOC HENRY'S HARD. I-14-279 75462 450.00 40.91 NEW SAN ANDRES CONCRETE PROD. I-14-542 15820 375.00 34.09 OLONGAPO GAS CORP I-14-137 2635/1943 8,800.00 800.00 I-14-139 1322 3,700.00 336.36 I-14-141 1944 11,100.00 1,009.09 I-14-548 0785 9,250.00 840.91 I-14-550 0784 8,800.00 800.00 PASIG PETRON I-14-554 3323 230.00 20.91 R C P I I-14-319 398139 47.10 4.28 RAY EDUCATIONAL CENTER l-14-321 32445 426.00 38.73 RUSTAN SUPERMARKET l-14-325 9260 417.95 38.00 SHAKEYS PIZZA PARLOR l-14-562 8933 81.70 7.4.3 SKYLAND AUTO PARTS & SERV. CO. I-14-330 18650 120.00 10.91 I-14-564 17191 65.00 5.91 SM PETRON SERVICE STATION I-14-185 172086 184.60 16.73 TAMBALA TBP. I-14-578 10223 146.50 13.32 THE MEDICAL CITY I-14-338 140840 500.20 45.47 TCY MACHINERY WORKS BOBOK/IRISAN I-15-68 0426 380.00 34.55 I-1 5-69 0488 550.00 50.00 I 1 5 70 0445 495.00 45.00 I-15-71 0455 8,400.00 763.64 I-15-72 0475 4,600.00 418.18 I-15-73 0481 630.00 57.27 I-15-74 0485 14,510.00 1,319.09 TOP-ACE MOTOR WORK CORP I-15-75 39242 1,760.00 160.00 I-15-76 39349 552.00 50,18 I-15-77 39348 742.00 67.45 I-15-78 39303 280.00 25.45 I-1 5-79 39322 3,004.00 273.09 VCP INTERMED PHARMA l-15-80 145059 8,337.00 757.91 Wl-AL CONSTRUCTION BUILDERS I-15-81 10871 4,058.00 368.91 SUBTOTAL P 210,191.10 P 19,088.45 (6) INVOICES/OFFICIAL RECEIPTS NOT WITHIN THE PERIOD OF CLAIM ACCOUNT INVOICE INPUT TAX SUPPLIER NUMBER EXHIBIT REFERENCE AMOUNT CLAIMED 5 CENTS UP TEXTILE MART 0252 I-10-1 5719 P887.50 P80.68 AC INDUSTRIAL SALES l-10-2 2456 2,000.00 181.82 ALLIED HOS. SUPPLY INT'L I-10-3 28865 150.00 13.64 I-104 28866 75.00 6.82 I-10-5 28870 2,300.00 209.09 ALLOY IND'L SUPPLY CORP. I-10-7 70750 9,160.00 832.73 I-10-8 70801 3,600.00 327.27 I-10-9 70901 13,800.00 1,254.55 ARCHILLES MFG. CORP. I-10-10 1590 3,000.00 272.73 I-10-11 1591 6,000.00 545.45 I-10-12 1606 6,400.00 581.82 I-10-13 1607 8,500.00 772.73 I-10-14 1608 18,300.00 1,663.64 ARCMAN INDUSTRIAL ENT. I-10-16 0643 4,475.25 406.84 I-10-17 0848 240.00 21.82 I-10-18 0849 859.05 59.91 ASEAN PHARMA (PHILS.) I-10-21 11052 25,828.00 2,348.00 l-10-26 11085 236.80 21.53 BAGUIO METRO DRUG l-10-27 7891 30.00 2.73 BAGUIO NATIONAL AUTO SUPP. I-10-221 64397 140.00 12.73 I-10-28 64273 35.00 3.18 I-10-29 64289 116.00 10.55 I-10-31 64291 165.00 15.00 I-10-32 64293 64.00 5.82 I-10-33 64294 2,200.00 200.00 I-10-34 64295 300.00 27.27 I-10-35 64297 3,459.00 314.45 I-10-36 64353 950.00 86.36 I-10-37 84354 820.00 74.55 I-10-38 84355 950.00 86.36 I-10-39 64356 2,016.00 183.27 I-1040 84357 450.00 40.91 I-1042 64365 625.00 56.82 C I G I I-10-54 22034 18,600.00 1,690.91 CMC MACHINERIES l-10-58 0638 2,000.00 181.82 COLI'S DIESEL SERVICE l-10-240 7937 22,500.00 2,045.45 EUROPA PARTS & ACCESSORIES l-10-59 61336 96.00 8.73 I-10-60 61345 9.00 0.82 I-10-61 61371 1,330.00 120.91 I-1042 61450 335.00 30.45 I-1043 61452 10,150.00 922.73 I-1044 61489 4,022.00 365.64 FERNANDEZ ENT., INC. I-10-73 110319 12,332.96 1,121.18 I-10-74 2512 4,980.00 450.91 GREENLAND SALES l-10-78 27543 2,919.00 265.36 I-10-79 27567 204.00 18.55 I-10-81 27590 260.00 23.64 I-10-82 27614 354.00 32.18 HARVEY INDUSTRIES CORP. I-10-84 3134 32,320.00 2,938.18 I-10-85 3135 26,150.00 2,377.27 J.C. COMMERCIAL CENTER I-10-88 59740 1,416.00 128.73 I-10-89 59848 724.00 65.82 I-10-90 59897 401.40 36.49 I-10-91 59898 49.25 4.48 I-10-92 59899 195.00 17 73 I-10-93 59959 410.80 37.35 LASER MARKETING l-10-100 19768 4,250.00 386 36 I-1 0-1 00 1 9832 762.00 69 27 I-10-98 19561 2,050.00 186.36 I-10-96 19562 990.00 90.00 I-10-97 19563 2,010.00 182.73 I-10-97 19805 6,385.00 580.45 I-10-98 19634 504.00 45 82 1-10-98 19668 3,075.00 279 55 I-10-99 19699 9,630.00 875.45 I-10-99 19700 1,107.00 100.64 MAC MACHINE SHOP I-10-104 14024 27,448.00 2,495.27 MEGASCO l-10-108 37359 5,000.00 454.55 I-10-109 37360 1,500.00 136.36 I-10-1 10 37372 1,000.00 90.91 MJ GACAD INC. I-10-113 10041 1,223.00 111.18 MR ROBLES ENG'G & CONST. I-10-114 4089 127.50 11.59 NORTHLANDER GEN. MERCANTILE l-10-123 76702 1,512.50 137.50 I-10-123 76703 2,051.00 186.45 I-10-124 76719 750.00 68 18 I-10-124 76782 103.00 9 36 |-10-125 76783 610.00 55.45 I-10-125 76920 2,222.00 202.00 I-10-126 76987 658.00 59.82 I-10-126 76994 60.00 5.45 I-10-127 77032 1,275.00 115.91 I-10-127 77085 1,233.00 112.09 I-10-128 77087 720.00 65.45 I-10-128 77088 1,140.00 103. 64 I-10-129 77089 355.00 32.27 I-10-129 77191 792.00 72.00 I-10-131 77318 8,460.00 587.07 ONG KING AUTO SUPPLY l-10-136 43854 960.00 87.27 1-10-137 44824 150.00 13.64 I-10-13S 44625 170.00 15.45 I-10-139 44761 280.00 25.45 I-10-141 44783 1.550,00 140.91 I-10-142 44823 375.00 34.09 I-10-143 44824 1,360.00 123.64 I-10-144 44825 2,300.00 209.09 I-10-145 44880 2,700.00 245.45 I-10-146 44882 3,240.00 294.55 I-10-283 45057 95.00 8.64 ORION DRUG l-10-151 10488 30.00 2.73 I-10-152 10490 150.00 13.64 I-10-153 10496 113.00 10.27 PINES ROYAL ENTERPRISES I-10-157 11019 700.00 63.64 PITTSBURGH TRADE CENTER l-10-158 6096 15,750.00 1,431.82 PYRAMID HARDWARE & CONST. I-10-159 11999 1,743.00 158.45 I-10-160 12280 84.00 7.64 I-10-181 12307 803.00 73 00 I-10-162 12308 2,532.00 230.18 I-10-163 12309 380.00 34.55 I-1 0-1 64 1 2346 2, 125.00 193.18 I-10-185 12347 212.00 19.27 I-10-166 12348 630.00 57.27 I-10-168 12350 36.00 3.27 I-10-169 12351 12,000.00 1,090 91 I-10-170 12391 35,10 3.19 I-10-171 12429 480.00 43.64 I-10-172 12430 7,775.00 706.82 I-10-173 12431 360.00 32.73 I-10-179 12648 1,643.00 149.36 I-10-293 12496 120.00 10.91 RIVERO'S CHEMICAL PRODUCT l-10-185 2151 68,006.62 6,182.42 T&J CUSTOM BUILT SHOES l-10-187 33266 1,160.00 105.45 I-10-187 33267 4,060.00 369.09 TOPACE MOTOR WORKS CORP. I-10-188 3321 132.00 12.00 I-10-189 3347 420.00 38.18 I-10-190 3350 200.00 18.18 UNION CONSTRUCTION SUPPLY l-10-192 51240 880.00 80.00 I-10-193 51387 4,600.00 418.18 I-10-194 51388 220.00 20.00 I-10-195 51475 1,496.00 136.00 I-10-196 51801 590.00 53.64 I-10-198 51864 280.00 25.45 VCP INTERMED PHARMA l-10-204 140698 12,832.00 1,166.55 ASIATRANS INT'L FORWARD. 0261 J-9-142 14238 1,540.00 140.00 EMERALD FORWARDING J-9-144 6266 1,155.00 105.00 INTERCONTINENTAL FREIGHT J-9-109 8824 550.00 50.00 J-9-109 9056 500.00 45.45 PACIFIC ACTIVATED CARBON CO. 0262 I-12-78 1925 101,440.00 9,221.82 I-12-79 1969 88,760.00 8,069.09 B D C C I 0452 I-3-172 82968 393.30 35.75 I-3-173 82977 4,402.50 400.23 I-3-174 84610 1,798.00 163.45 I-3-174 84611 1,600.00 145.45 I-3-176 88544 413.20 37.56 I-3-176 88545 318.90 28.99 BRAIN COMPUTER CENTER I-3415 3502 24,370.00 2,215.45 I-3-416 3503 900.00 81.82 CHOA'S FOR EVERYTHING I-3426 141282 7,914.00 719.45 I-3427 141284 250.00 22.73 I-3428 142188 598.00 54.36 I-3429 142237 2,238.40 203.31 COLORITE I-3431 4899 1,495,00 135.91 EEI CORPORATION I-5-319 87951 278,480.47 25,318.41 EVELYN'S GENERAL MDSE. I-4-8 251778 600.00 54.55 FRANCIS DRY GOODS I-4-267 29861 1,100.00 100.00 FRIGID ZONE AIRCON I-4-269 1602 5,220.00 474.55 GARBES DIZON SERVITEK I-543 0576 7 020.00 638.18 GARDEN MARKETING I-545 13181 23 040.00 2,094.55 I-5-46 13182 7,440.00 678.36 1-547 13183 39,120.00 3,558.36 KING IVAN AUTO PARTS l-5-56 5148 750.00 68.18 LC HARDWARE & LUMBER l-5-59 14059 4,402.50 400.23 I-5-61 14488 405.50 36.86 I-5-65 80423 78.00 709 LYRICA TRADING l-5-68 7124 7,831.45 711.95 M SYSTEMS CORPORATION I-5-134 2605 39,725.60 3,611.42 MIKE WINE CENTIX & GEN. MDSE. I-5-143 9071 2,580.00 234.55 I-5-1 44 9215 3,800.00 345.45 MONARK EQUIPMENT CORP. I-6-241 152720 44,242.21 4,02.02 I-6-242 1 52726 427,103.60 38,827.60 I-6-243 1 52727 15,531.49 1,411.95 MOTHER & CHILD PHARMACY I-5-78 0961 27,061.30 2,460.12 I-5-82 0962 27,006.95 2,455.18 I-5-86 0968 13,283.00 1,207.55 I-5-90 0969 20,721.30 1,883.75 I-5-94 0970 9,728.50 884.41 NEWCITY TRADING I-5-147 1014 4,517.00 410.64 I-5-148 1132 3,518.00 319.82 I-5 151 14111 178.00 16.18 I-5-1 52 1 4985 380.00 34.55 I-5 153 15048 200.00 18.18 I-5-154 15155 1,350.00 122.73 NISSAN GALLERY I-5-157 33821 985.00 89.55 I-5-1 58 34572 563.00 51.18 OCAMPO'S OLONGAPO I-5411 1702 920.00 83.64 I-54 1 3 1 98800 3,584.00 325.82 I-5-416 234846 525.00 47.73 I-5-417 240093 15,763.00 1,433.00 PIXO GRAFIX I-5435 4220 400.00 36.36 S. R. D. TRADING & PRINTING l-6-3 0576 140,697.37 12,790.67 SHAW MERCHANDISING I-6-22 171318 2,300.00 209.09 SM APPLIANCE CENTER I-6-20 159163 1,608.75 146.25 SM ORTIGAS I-6-23 103847 1,940.00 176.36 I-6-23 103848 440.00 40.00 I-8-24 1 1 5044 2,119.50 192.68 SM SUPERMARKET, MAKATI I-6-26 11416 6,000.00 545.45 SOLID CORPORATION l-6-25 24150 665.00 60.45 STANDARD BLUE AUTO SUPP I-6-21 03600 1,000.00 90.91 TRANSDUCER PHILS. I-6-146 1008 30,095.00 2,735.91 ALVINEX INDUSTRIAL CORP. 0642 1-2-6 1744 97,130.00 8,830.00 NORTHLANDER GEN. MERCANTILE 0645 I-13-639 77098 552.50 50.23 I-1 3-648 77008 20.50 1.86 SUBTOTAL P 2,066,788.52 P 187,889.87 (7) WITHOUT INVOICES/OFFICIAL RECEIPTS BUT SUPPORTED BY INVALID DOCUMENTS SUCH AS STATEMENTS OF ACCOUNTS, PROVISIONAL RECEIPTS. LETTER-BILLING. ETC. ACCOUNT INVOICE INPUT TAX SUPPLIER NUMBER EXHIBIT REFERENCE AMOUNT CLAIMED ARROW FREIGHT CORP. 0261 J-9-24;J-9-25 15037 P23,100.00 P2,100.00 J-9-24;J-9-26 5055 14,584.00 1,325.82 J-9-24;J-9-27 15056 25,595.00 2,326.82 J-9-24;J-9-28 057 77,480.00 7,043.64 J-9-24;J-9-29 15066 997 70 90.70 J-9-24;J-9-30 1 5067 997,70 90.70 J-9-24;J-9-31 15068 21,936.40 1,994.40 J-9-24;J-9-32 15088 45.38 4.12 J-9-24;J-9-33 1 5090 1 7,076.82 1,552.44 J-9-24;J-9-34 15096 9,802.47 891.13 J-9-24;J-9-35 1 5097 9,680.02 880.00 J-9-24,J-9-36 15099 46,238.00 4,203.45 J-9-24;J-9-37 15107 58,110.00 5,282.73 J-9-24;J-9-38 15108 114.63 10.42 J-9-24;J-9-39 1 5 1 33 21 ,938.40 1,994.40 J-9-24:J-9-40 15134 997.70 90.70 J-9-24;J-9-41 1 5135 997.70 90.70 J-9-24;J-9-42 15153 37,690.00 3,426.36 J-9-24;J-9-43 15154 31,634.00 2,875.82 S-9-74;J-9-44 15157 21,184.00 1,925.82 J-9-24;J-9-45 15165 25,595.00 2,326.32 J-9-24;J-9-46 15186 116,220.00 10,565.45 J-9-24;J-9-47 15178 21,914.07 1,992.19 ARROW FREIGHT CORP. 0450 J-3-105;J-3-106 15098 2,552.13 232.01 J-3-105;J-3-107 15100 36,394.00 3,308.55 J-3-105;J-3-108 15109 43,425.00 3,947.73 J-3-105;J-3-103 15110 19,524.10 1,774.92 J-3-105;J 3 1113 15132 60,803.00 5,527.55 J-3-105;J-3-111 15136 3,099.60 284.80 J-3-105,J-3-11.2 15138 997.70 90.70 J-3-105;J-3-11:3 15151 27,318.00 2,483.45 J-3-105;J-3-114 15152 34,748.00 3,158.73 J-3-105;J-3-11!5 15181 2,262.64 205.69 J-3-105;J-3-111; 15182 49,221.00 4,474.64 J-3-105;J-3-117 15163 33,203.90 3,018.54 J-3-119;J-3-120 15181 997.70 90.70 J-3-119,J-3-121 15182 997.70 90.70 J-3-119;J-3-122 15183 4,875.20 443.20 J-3-119;J-3-123 15198 7,765.00 705.91 J-3-119;J-3-124 15203 13,649.00 1,240.82 J-3-119;J-3-125 15204 11,582.00 1,052.91 J-3-119;J-3-126 15205 3,845.74 349.61 J-3-119;J-3-127 15206 13,169.30 1,197.21 J-3-88;J-3-87 15036 1,511.50 137.41 J-3-88;J-3-88 15052 39,507.90 3,591.63 J-3-86;J-3-89 15053 43,425.00 3,947.73 J-3-88;J-3-90 15054 9,116.00 828.73 J-3-92;J-3-100 15089 28,950.00 2,631.82 J-3-92;J-3-101 15092 1,305.90 118.72 J-3-92;J-3-102 15101 4,563.00 414 82 J-3-92;J-3-103 15102 14,475.00 1,315.91 J-3-92;J-3-93 15061 2,437.60 221.60 J-3-92;J-3-94 15062 997.70 90.70 J-3-92;J-3-95 15063 997.70 90.70 J-3-92;J-3-96 15064 997.70 90.70 J-3-92;J-3-97 15069 4,875.20 443.20 J-3-92;J-3-98 15070 1,004.40 91.31 J-3-92;J-3-99 15087 18,202.00 1,654.73 ELECTRA CAR RENTAL 0615 J-2-388 1487 2,772.00 252.00 SM-KEPPEL STRAITS LA J-2-363 SOA 0249 816,731.85 74,248.35 J-2-364 SOA 0273 234,028.30 21,275.30 J-2-385 SOA 0282 12,412.13 1,128.38 ARROW FREIGHT CORP. 1701 J-7-15;J-7-16 15137 932.80 84.80 J-7-15;J-7-17 15111 7,500.00 681.82 J-7-15;J-7-18 15114 49,137.44 4,467.04 J-7-15;J-7-19 15168 25,961.76 2,360.16 J-7-15;J-7-20 15167 22,470.00 2,042.73 J-7-15;J-7-21 15148 14,980.00 1,361.82 J-7-15;J-7-22 15130 7,490.00 680.91 J-7-15;J-7-23 15195 7,490.00 680.91 J-7-15;J-7-24 15194 56,666.14 5,151.47 J-7-26;J-7-27 15050 14,980.00 1,361.82 J-7-26;J-7-28 15051 24,434.08 2,221.28 J-7-26;J-7-29 15060 932.80 84.80 J-7-26;J-7-30 15071 49,693.60 4,517.60 J-7-26;J-7-31 15072 14,980.00 1,361.82 J-7-26;J-7-32 15073 1,925.34 175.03 J-7-26;J-7-33 15028 26,482.72 2,407.52 J-7-26;J-7-34 14945 49,804.48 4,527.68 J-7-26;J-7-35 14946 7,490.00 680.91 J-7-26;J-7-36 14984 18,794.09 1,708.55 J-7-26;J-7-37 14988 26,172.96 2,379.36 SUBTOTAL P 2,620,988.97 P 238.271.72 (8) INVOICES/OFFICIAL RECEIPTS WITHOUT BIR PERMIT TO PRINT ACCOUNT INVOICE INPUT TAX SUPPLIER NUMBER EXHIBIT REFERENCE AMOUNT CLAIMED PAIR CARGO 0450 J-3-192 8104 P 471.13 P 42.83 LOUFEL INDUSTRIAL MACHINERY 0452 I-6-219 2526 695,750.00 63,250.00 MINE VENDORS TRADING 0644 STMT 13,371.00 1,215.55 SUBTOTAL P 709.592.13 P 64.508.38 (9) OVERSTATEMENT OF REPORTED INVOICE AMOUNT ACCOUNT INVOICE INPUT TAX SUPPLIER NUMBER EXHIBIT REFERENCE AMOUNT CLAIMED INTERNATIONAL CONTAINER 0450 1184735 Reported amount P 2,998.60 272.60 Actual amount 1,058.86 96.26 Overstatement P 1939.74 176.34 SUBTOTAL P 1,939.74 P 176.34 (10) INVOICE AMOUNT REPORTED TWICE ACCOUNT INVOICE INPUT TAX SUPPLIER NUMBER EXHIBIT REFERENCE AMOUNT CLAIMED IMO INDUSTRIES 0648 58528215 P 763,785.00 P 69,435.00 SUBTOTAL P 763,785.00 P 69,435.00 GRAND TOTAL P 53.507.040.62 P 4,864,512.88 ANNEX B BENGUET CORPORATION VS. CIR CTA CASE NO. 5576 SCHEDULE OF COURT'S DISALLOWANCES ON CLAIMED EXCESS INPUT TAXES FOR THE FIRST QUARTER OF 1996 (1) INVOICES/OFFICIAL RECEIPTS WITH HANDWRITTEN/TYPEWRITTEN "V" AFTER TIN ACCOUNT INVOICE INPUT TAX SUPPLIER NUMBER EXHIBIT REFERENCE AMOUNT CLAIMED BENGUET MANAGEMENT 0252 M-9-27 5768 P316,875.00 28,806.82 M-9-28 5907 146,250.00 13,295.45 M-9-29 5920 73,125.00 6,647.78 M-9-30 5938 48,750.00 4,431.82 M-9-130 5781 270,000.00 24,545.45 M-9-131 5784 270,000.00 24,545.45 NEW BAGUIO JOHNNY AUTO M-9-77 7667 1,950.00 177.27 M-9-295 7642 320.00 29.09 M-9-295 7658 4,195.00 381.36 M-9-296 7807 280.00- 25.45 M-9-296 7829 135.00 12.27 BENGUET MANAGEMENT CORP. 0452 M-3-2 5775 199,190.88 18,108.26 M-3-3 5776 1,389,896.00 126,354.18 M-3-4 5778 186,480.00 16,952.78 M-3-5 5790 888,000.00 80,727.27 M-3-6 5791 556,400.00 50,581.82 M-3-7 5796 95,658.31 8,696.21 M-3-8 5797 3,203,241.00 291,203.73 M-3-9 5988 315,000.00 28,636.36 OMENGAN CONST. & DEV. CORP. 0251 N-8-203 0726 1,798,588.58 163,508.05 N-8-207 0727 1,459,041.65 132,640.15 N-8-212 0728 3,057,818.53 277,983.50 N-8-216 0729 2,151,156.20 195,559.65 N-8-314 0730 2,422,112.84 220,192.083 SUBTOTAL P 18,854,463.99 P 1,714,042.18 (2) INVOICES/OFFICIAL RECEIPTS WITHOUT TIN OR "V" / "VAT" AFTER TIN ACCOUNT INVOICE INPUT TAX SUPPLIER NUMBER EXHIBIT REFERENCE AMOUNT CLAIMED MOSE ANGELA ENTERPRISE 1705 M-12-336 0486 168,454.75 15,314.07 M-12-334 0487198,352.02 18,032.00 PHILGERMA MFG., INC. M-12-177 954 50,960.00 4,632.7, M-12-179 696 17,560.00 1,596.: S M-12-181 697 15,330.00 1,393.6 M-12-183 698 30,740.00 2,794.5, M-12-185 699 42,000.00 3,818.1. M 17 187 952 50,310.00 4,573.6' M-12-189 953 8,190.00 744.5, M-12-354 957 5,880.00 534.5; M-12-356 958 21,600.00 1,963.6; M-12-358 955 15,900.00 1,445.4 5 M-12-569 959 18,240.00 1,658.1'. M- 12-570 956 6,800.00 618.1 SPCL DRUG 0615 N-3-119 14447 355.21 32.2'4 DASSAD WRHSNG & PORT 0450 N-10-29 3188 4.378.00 398 004 FXR ENTERPRISES 0451 N-4-273 234 517,541.55 47,049.23 N4-277 235 41,333.56 3,757.60 N-4-280 236 57,504.62 5,227.69 N-4-286 237 375,022.17 34,092.92 MENDOZA BROS. 0645 M-11-723 2592 2,500.00 227.27 M-11 448 2595 3,200.00 290.91 RN BORROMEO M-11-312 8010 13,164.00 1,196.73 M-11-627 8008 60,627.00 5,511.55 M-11-628 8004 4,620.00 420.00 ARROW FREIGHT 0452 M-3-154 455 19,396.08 1,763.28 BUNTAK MINES INC. 1705 M-12-23 065 335,348.86 30,486.26 M-12-238 066 242,918.89 22,083.54 M-12-394 067 241,548.17 21,958.92 COLORITE M-12-242 1237 611.80 55.62 M-12-244 1153 128.20 11.65 M-12417 825 155.00 14.09 M-12-419 821 130.20 11.84 M-12421 807 49.00 4.45 M-12-423 1245 111.00 10.09 M-12-425 1243 510.40 46.40 PILIPINAS AUTO PARTS & SUPPLY M-12-191 4463 65.00 5.91 SUBIC PROTECTORS & GEN SERVICES M-12-218 103 128,844.06 11,713.10 M-12-215 0096 137,223.36 12,474.85 M-12-221 0104 128,646.90 11,695.17 M-12-368 1038 148,362.90 13,487.54 M-12-371 0105 131,012.82 11,910.26 M-12-384 1045 166,797.36 15,163.40 M-12-387 1040 185,921.88 16,901.99 OMENGAN CONST. & DEV. CORP. 0251 N-8-85 0650 3,173,110.29 288,464.57 N-8-90 0723 3,635,482.92 330,498.45 N-8-94 0724 91,372.24 8,306.57 N-8-97 0725 3,143,073.64 285,733.97 SUBTOTAL P 13,641,383.85 P 1,240,125.80 (3) NO SUPPORTING DOCUMENTS ACCOUNT INVOICE INPUT TAX SUPPLIER NUMBER EXHIBIT REFERENCE AMOUNT CLAIMED CERTIFICATION INT'L 1705 1093/1 39,600.00 3,600.00 DAGUPAN AIR PRODUCTS 25260 4,920.00 4,487.27 CRB ENGINEERING 1702 590 19,256.00 1,750.55 BEARING CENTER & MACHINERY INC. 0262 24556 2,460.00 223.64 PHIL. INTL 2669 4,666.00 424.18 MONARK EQUIPMENT 160275 11,800.80 1,072.80 PHIL. INC. 0165 22,220.00 2,020.00 SEALAND INDUSTRIAL 17260 3,573.63 324.88 TEXCORP INT'L 704 98,410.00 8,946.36 DIZON COPPER SILVER MINES 0451 0519 347,771.16 31,615.56 FXR ENTERPRISES 0120 45,495.02 4,135.91 RFD HAULING 0550 1,563,988.50 142,180.77 ZUELLIG INSURANCE 0261 SPP06096 3,873,160.85 352,105.53 DASSAD WRHSING 3469 264.00 24.00 PHIL. SKYLANDERS INC. 175299 4,991.98 453.82 185257 195.65 17.79 206453 226.22 20.57 CMC MACHINERIES 0645 0709 840.00 76.36 BUREAU OF CUSTOMS 1703 8474 4,026.00 366.00 95/0048 54,142.00 4,922.00 0263 040-96 1,268,102.00 115,282.00 041-96 148,973.00 13,543.00 054-96 57,024.00 5,184.00 066-96 2,534,873.00 230,443.00 SUBTOTAL P 10,110,979.81 P 923,219.98 (4) NON-VAT INVOICES/OFFICIAL RECEIPTS ACCOUNT INVOICE INPUT TAX SUPPLIER NUMBER EXHIBIT REFERENCE AMOUNT CLAIMED INTL COMMUNICATION CORP. 0633 N-1 -50 4923A P 107,599.80 9,781.80 1701 N-7-112 7687 51,150.00 4,650.00 SUBTOTAL P 158,749.80 P 14,431.80 (5) INVOICES/OFFICIAL RECEIPTS NOT IN THE NAME OF BENGUET CORPORATION ACCOUNT INVOICE INPUT TAX SUPPLIER NUMBER EXHIBIT REFERENCE AMOUNT CLAIMED BENSO CHAMP CORP. 1705 M-12-392 2875 P154.00 P14.00 BY THE SEA RESTAURANT M-12-25 133177 85.00 7.73 M-12-27 133111 1,260.00 114.55 M- 12-29 133174 35.00 3.18 CANDELARIA DRUG CENTER M-12-396 3224 265.00 24.09 DAGUPAN DR. VILLAFLOR MEM M-12433 1 900 100.00 9.09 DIGITAL TELECOM PHIL. INC. M-12-435 1827 26.67 2.42 DINKY'S AUTO SUPPLY M-12-437 11282 240.00 21.82 EDSA FOOD INDUSTRIES, INC. M-12-61 21090 84.00 7.64 ENOC DRUG CORP. M-12-63 45347 685.00 62.27 FERNANDO'S AUTO SUPPLY M-12-475 432287 57.00 4 73 GARBES-DIZON SERVITEX M-12-71 13635 345.00 31.36 GENERAL SALES BRANCH M-12-73 100893 180.00 16.36 JANETS PHARMACY M-12-298 26615 150.00 13.64 M-12-300 26675 150.00 13.64 M-12-302 26879 90.00 81.18 M-12-304 26903 400.00 36.36 M-12-306 26780 100.00 9.09 M-12-308 26757 50 00 4.55 M-12-310 26557 50.00 4.55 M-12-312 26643 560.00 50.91 M-12-505 26975 305.00 27.73 M-12-87 26363 130.00 11.82 M-12-89 26408 330.00 30.00 JETMASTER ACCESSORIES & SUPPLY M-12-314 13547 24.00 2.18 JEVESCO DRUG M-12-507 195941 326.50 29.68 MERCED DRUG HOUSE M-12-93 72466 116.39 10.58 M- 12-95 72452 68.20 6.20 MERCURY DRUG-DAGUPAN M-12-97 97792 2,300.00 209.09 MERCURY DRUG ALAMINOS M-12-567 47213 211.25 19.20 MERCURY DRUG CORP. 1705 M-12-101 240607 162.00 14.73 M-12-103 856629 139.60 12.69 M-12-105 642995 322.50 29.32 M-12-107 855397 271.25 24.66 M-12-109 855471 60.75 5.52 M-12-111 856168 420.60 38.24 M-12-113 856540 241.20 21.93 M-12-115 858030 502.85 45.71 M-12-117 858029 286.65 26.06 M-12-119 858018 71.00 6.45 M-12-121 857388 191.60 17.42 M-12-123 857386 239.90 21.81 M-12-125 857383 403.50 36.68 M-12-127 240931 109.50 9.95 M-12-129 242671 358.75 32.61 M-12-131 242810 54.75 4.98 M-12-133 242837 162.50 14.77 M-12-135 639812 338.50 30.77 M-12-137 242894 19.75 1.80 M-12-139 244804 115.00 10.45 M-12-141 642482 411.50 37.41 M-12-145 243966 375.45 34.13 M-12-511 752948 98.75 8.98 M-12-513 753015 98.75 8.98 M-12-515 489794 126.25 11.48 M-12-99 321131 207.50 18.86 NEW MASINLOC HENRY'S M-12-557 81568 1,855.00 168.64 NEW RADIOCITY M-12-167 327692 129.00 11.73 OLONGAPO SERVICE STATION M-12-348 237630 65.00 5.91 PANGASINAN MEDICAL CENTER M-12-173 075645 140.00 12.73 POLO CLUB SHELL SERVICE STATION M-12-574 481756 195.00 17.73 R.F. REVILLA CUSTOM BROKERAGE M-12-576 12357 22,000.00 2,000.00 ROBERTS VIDEO CENTER M-12-580 25719 350.00 31.82 SAVE MORE DRUG M-12-197 11145 111.55 10.14 M-12-199 15677 164.15 14.92 M-12-201 15823 87.50 7.95 M-12-203 15906 63.75 5.80 M-12-205 17619 131.85 11.99 M-12-207 16193 108.00 9.82 M-12-209 15983 31.60 2.87 SAYBER'S DRUG M-12-211 5798 61.00 5.55 M-12-213 5848 70.15 6.38 SIAPNO'S CANTEEN M-12-584 155964 357.00 32.45 TAMBALAT BPA. M-12-592 11677 250.00 22.73 M-12-594 10557 500 00 45.45 M-12-596 10592 140.00 12.73 BENSO WINNER CORP. 0452 M-3-253 03111 540.00 49.09 CHOA'S EVERYTHING SUPERMARKET M-3-283 152394 1,020.96 92.81 M-3-284 164888 495.00 45.00 JETMASTER ^ M-3-128 13777 715.00 65.00 LA BOTICA M-5-1 121740 943.50 85.77 MERCY DRUG M-5-80 19198 253.95 23.09 NATIONAL BOOKSTORE M-5-136 703936 1,050.00 95.45 NEW ARGENTINA LUMBER . M-5-138 72612 500.00 45.45 NORTHBESTGEN. HARDWARE M-5-87 493106 1,740.00 158.18 RONA'S M-5-305 112550 506.00 46.00 OCAMPO'S OLONGAPO M-5-280 234823 750.00 68.18 OLONGAPO PAINT CENTRE M-5-279 42581 1,080.00 98.19 M-5-279 43178 970.00 88.18 STANDARD BLUE AUTO SUPPLY M-5-336 7688 1,150.00 104.55 M-5-337 11382 1,100.00 100.00 SOLID CORPORATION 0452 M-5-339 28742 2,020.00 183.64 TCY MACHINERY WORKS IRISAN M-14-7 0544 480.00 43.64 TOP ACE MOTORWORKS M-14-8 39417 1,350.00 122.73 ARROW FREIGHT M-14-9 15196 7,168.80 651.71 M-14-10 15314 21,693.40 1,972.13 M-14-11 15352 22,076.20 2,006.93 M-14-12 15256 7,483.40 680.31 M-14-13 15262 7,516.40 683.31 M-14-14 15265 7,454.80 677.71 M-14-15 15318 1,004.40 91.31 M-14-16 15477 7,292.00 662.91 M-14-17 15390 20,870.50 1,897.32 M-14-18 15455 8,290.80 753.71 M-14-19 15513 7,263.40 660.31 BAGUIO METROPOLITAN DRUG M-14-20 8932 23,347.25 2,122.48 M-14-21 9014 540.00 49.09 M-14-22 8996 9,875.25 897.75 M-14-23 8993 15,755.50 1,432.32 M-14-24 8931 1,382.50 125.68 EUROPA PARTS & ACCESSORIES M-14-45 62722 109.00 9.91 M-14-46 62738 332.00 30.18 M-14-47 62796 160.00 14.55 M-14-48 63450 216.00 19.64 LASER MARKETING M-14-56 21380 189.00 17.18 M-14-57 22073 3,029.00 275.36 M-14-58 22352 218.00 19.82 M.R. ROBLES ENGINEERING M-14-59 4814 3,500.00 318.18 P. SQUARE TRADING M-14-60 471 885,993.25 80,544.84 M-14-61 479 123,500.00 11,227.27 PYRAMID HARDWARE M-14-62 13720 928.00 84.36 M-14-63 13737 1,200.00 109.09 M-14-64 13767 1,635.00 148.64 M- 14-65 13532 1,190.00 108.18 M-14-66 13947 5,272.00 479.27 M-14-67 13966 2,144.00 194.91 M-14-68 14056 1,490.00 135.45 M-14-69 14012 21.00 1.91 M-14-70 14059 13,920.00 1,265.45 M-14-71 14152 5,390.00 490.00 M-14-72 14265 5,287.00 480.64 M-14-73 1763 7,600.00 690.91 SILAHIS MARKETING CORP. M-14-74 50059 3,120.00 283.64 TCY MACHINERY WORKS M-14-75 529 4,400.00 400.00 M-14-76 546 9,400.00 854.55 M-14-77 561 2,200.00 200.00 M-14-78 567 550.00 50.00 M-14-79 576 800.00 72.73 M-14-80 581 1,800.00 163.64 M-14-81 588 5,850.00 531.82 TOP-ACE MOTOR WORK M-14-82 39370 543.00 49.36 M-14-83 39452 2,345.00 213.18 TCY MACHINERY WORKS M-14-84 508 14,060.00 1,278.18 M-14-85 513 3,600.00 327.27 M-14-86 515 2,710.00 246.36 M-14-87 516 1,850.00 168.18 M-14-88 510 560.00 50.91 M-14-89 10894 1,200.00 109.09 M- 14-90 10901 3,467.00 315.18 FREIGHT MANAGEMENT 0450 N-10-274 18834 2,201.10 200.10 SUBTOTAL P 1,351,137.27 P 122,830.21 (6) INVOICES/OFFICIAL RECEIPTS NOT WITHIN THE PERIOD OF CLAIM ACCOUNT INVOICE INPUT TAX SUPPLIER NUMBER EXHIBIT REFERENCE AMOUNT CLAIMED FIRST CORPORATION 0262 M-10-103 740 P7,500.00 P681.82 HARVEY INDUSTRIES 0252 M-9-54 2750 6,500.00 590.91 M-9-55 2751 2,800.00 254.55 M-9-56 2753 3,250.00 295.45 M-9-57 2758 25,920.00 2,356.36 M-9-58 2759 22,560.00 2,050.91 ALLOY INDUSTRIAL SUPPLY M-9-1 66792 4,900.00 445.45 M-9-2 66793 400.00 36.36 TIONGSON BAZAAR 0645 M-11-325 10896 8,972.50 815.68 SUBTOTAL P 82,802.50 P 7,527.50 (7) WITHOUT SALES INVOICES/OFFICIAL RECEIPTS BUT SUPPORTED BY INVALID DOCUMENTS SUCH AS STATEMENTS OF ACCOUNTS, PROVISIONAL RECEIPTS. LETTER BILLING. ETC. ACCOUNT INVOICE INPUT TAX SUPPLIER NUMBER EXHIBIT REFERENCE AMOUNT CLAIMED ARROW FREIGHT CORP. 0450 N-10-32 15226 60,803.00 5,527.55 N-10-33 15227 2,802.79 254.80 N-10-34 15228 13,169.30 1,197.21 N-10-35 15229 13,679.00 1,243.55 N-10-36 15243 40,542.00 3,685.64 N-10-37 15244 23,285.00 2,116.82 N-10-38 15246 13,649.00 1,240.82 N-10-39 15259 34,746.00 3,158.73 N-10-40 15270 22,275.30 2,025.03 N-10-41 15271 52,124.00 4,738.55 N-10-42 15285 997.70 90.70 N-1043 15286 997.70 90.70 N-1044 15287 997.70 90.70 N-10-45 15288 997.70 90.70 N-10-46 15294 36,404.00 3,309.45 N-1047 15295 46,328.00 4,211.64 N-1048 15296 13,169.30 1,197.21 N-10-51 15323 4,875.20 443.20 N-10-52 15330 6,696.66 608.79 N-10-53 15331 40,967.00 3,724.27 N-10-54 15332 121,596.00 11,054.18 N-10-55 15363 13,649.00 1,240.82 N-10-56 15365 16,169.30 1,469.94 N-10-57 15366 4,553.00 413.91 N-10-60 15369 2,437.00 221.55 N-10-61 15370 997.70 90.70 N-10-62 15372 997.70 90.70 N-10-63 15374 1,995.40 181.40 N-10-64 15397 14,475.00 1,315.91 N-10-65 15398 8,108.07 737.10 N-10-66 15399 36,424.00 3,311.27 N-10-67 15400 2,506.00 227.82 N-10-71 15402 2,437.60 221.60 N-10-72 15403 2,437.60 221.60 N-10-73 15411 3,099.80 281.80 N-10-74 15433 26,338.60 2,394.42 N-10-75 15435 22,765.00 2,069.55 N-10-76 15437 997.70 90.70 N-10-77 15439 69.482.00 6,316.55 ARROW FREIGHT CORP. 0450 N-10-78 15442 19,514.10 1,774.01 N-10-79 15447 13,669.00 1,242.64 N-10-80 15448 52,114.00 4,737.64 N-10-81 15449 26,338.60 2,394.42 N-10-82 15472 13,649.00 1,240.82 N- 10-83 15476 34,746.00 3,158.73 N-10-84 15482 4,875.20 443.20 N-10-85 15483 997.70 90.70 N-10-86 15490 17,378.00 1,579.82 N-10-87 15493 18,202.00 1,654.73 N-10-88 15506 13,679.00 1,243.55 N-10-89 15507 11,582.00 1,052.91 N-10-99 15557 14,404.34 1,309 49 N-10-100 15565 997.70 90.70 N-10-101 15566 3,099.80 281.80 N-10-102 15567 997.70 90.70 N-10-103 15591 72,375.00 6,579.55 N-10-104 15592 57,900.00 5,263.64 N-10-105 15593 18,222.00 1,656.55 N-10-106 15594 115.11 10.46 N-10-107 15595 376.00 34.18 N-10-108 15616 22,765.00 2,069.55 N-10-109 15617 81,064.00 7,369.45 750 N-11-3 15538 10,768.00 978.91 0633 N-1 -25 15371 4,875.20 443.20 N-1-26 15395 29,158.00 2,650.73 N-1-27 15404 3,099.80 281.80 N-1-28 15430 43,722.00 3,974.73 N-1-29 15431 7,765.00 705.91 N-1-30 15450 82.82 7.53 N-1 -31 15467 60,900.00 5,536.36 N-1-32 15492 374.10 34.01 N-1-35 15225 554.56 50.41 N-1-36 15540 285.19 25.93 N-1-37 15564 16,603.02 1,509.37 N-1-38 15570 2,437.60 221.60 N-1 -39 15621 8.768.50 797.14 0261 N-12-49 15406 997.70 90.70 N-12-50 15436 997.70 90.70 N-12-51 15440 4,875.20 443.20 N-12-52 15446 58,243.18 5,294.83 N-12-53 15473 17,060.00 1,550.91 N-12-54 15474 72,890.00 6,626.36 N-12-55 15475 38,740.00 3,521.82 N-12-56 15484 997.70 90.70 N-12-57 15489 77,480.00 7,043.64 N-12-58 15491 65,243.90 5,931.26 N-12-59 15508 77,480.00 7,043.64 N-12-60 15509 43,742.00 3,976.55 N-12-61 15534 55,256.00 5,023.27 N-12-62 15535 14,619.36 1,329.03 N-12-63 15544 9,836.72 894.25 N-12-64 15560 116,220.00 10,565.45 N-12-65 15561 28,449.80 2,586.35 N-12-66 15562 145,015.00 13,183.18 N-12-67 15563 7,587.64 689.79 N-12-68 15568 4,875.20 443.20 N-12-69 15569 4,875.20 443.20 N-12-70 15590 85,310.00 7,755.45 N-12-71 15598 5,285.89 480.54 N-12-72 15618 76,785.00 6,980.45 N-12-73 15615 27,728.42 2,520.77 ARROW FREIGHT CORP. 0615 N-2-217 15260 32.96 3.00 N-2-218 15393 32.17 2.92 N-2-219 15394 46.61 4.24 N-2-220 15427 84.69 7.70 N-2-221 15443 16,222.13 1,474.74 N-2-222 15478 6,699.00 609.00 N-2-223 15532 1,243.00 113.00 N-2-224 15533 32.96 3.00 1701 N-7-56 15531 29,940.00 2,721.82 N-7-57 15510 29,950.00 2,722.73 N-7-58 15494 22,470.00 2,042.73 N-7-59 15438 932.80 84.80 N-7-60 15452 7,490.00 680.91 N-7-61 15481 932.80 84.80 N-7-64 15312 36,486.00 3,316.91 N-7-65 15315 14,980.00 1,361.82 N-7-66 15321 14,980.00 1,361.82 N-7-67 15283 4,556.20 414.20 N-7-68 15284 932.80 84.80 N-7-69 15257 26,623.54 2,420.32 N-7-70 15268 33,440.00 3,040.00 N-7-71 15273 36,486.00 3,316.91 N-7-72 15222 43,346.80 3,940.62 N-7-73 15223 78,151.62 7,104.69 N-7-74 15240 36,486.00 3,316.91 N-7-75 15241 14,970.00 1,360.91 N-7-76 15242 39,013.92 3,546.72 CHINA EXPRESS INTL 0261 N-12-156 3187 495.00 45.00 FBC COMMERCIAL TRUCKING IRISAN M-1449 016 63,159.06 5,741.73 M-14-50 018 23,922.89 2,174.81 M-14-51 017 26,308.09 2,391.64 MANILA BAY SPINNING MILLS 1705 M-12-91 109375 3,859.12 350.83 SUBTOTAL P 3,124,325.63 P 284,029.60 (8) DISCREPANCY OF AMOUNT CLAIMED PER RETURN AND PER SUMMARY Per return P 37,564,035.19 Per summary P 37,714,171.72 P 150,136.53 GRAND TOTAL P 47,323,842.85 P 4,456,343.60