Procter & Gamble Asia, Pte. Ltd. v. Commissioner of Internal Revenue

SPECIAL SECOND DIVISION [C.T.A. CASE NO. 7820. June 22, 2016.] PROCTER & GAMBLE ASIA, PTE. LTD. , petitioner , vs. COMMISSIONER OF INTERNAL REVENUE , respondent . AMENDED DECISION CASANOVA , J p : Before Us is a remanded case involving petitioner's claim for refund or issuance of tax credit certificate in the amount of P165,676,503.88 representing alleged input VAT attributable to its zero-rated sales for the fiscal year ending June 30, 2007. The facts of the case, as narrated in Our Decision 1 dated November 22, 2010, remain undisputed. On November 22, 2010, this Court promulgated its Decision which dismissed petitioner's Petition for Review for being prematurely filed. On December 3, 2010, petitioner filed its Motion for Reconsideration 2 which was subsequently denied by the Court for lack of merit in the Resolution 3 promulgated on April 5, 2011. Petitioner, thereafter, appealed the Decision dated November 22, 2010 and Resolution dated April 5, 2011, both rendered by this Court, via Petition for Review 4 with the Court En Banc filed on April 27, 2011. On October 11, 2012, the Court En Banc rendered a Decision 5 affirming the Decision and Resolution of the CTA-Special Second Division in CTA Case No. 7820. On November 21, 2012, petitioner filed its Motion for Reconsideration 6 which was granted by the Court En Banc in the Amended Decision 7 promulgated on March 27, 2013. The Amended Decision, likewise, remanded CTA Case No. 7820 to the Court of origin for a complete determination of the specific amount of refund or tax credit to which petitioner is entitled to, if any. On April 18, 2013, respondent-Commissioner of Internal Revenue filed a Motion for Reconsideration of the Amended Decision dated March 27, 2013, and which Motion was subsequently denied per Resolution dated December 9, 2013. Respondent then filed a Petition for Review on Certiorari 8 with the Supreme Court on February 21, 2014. Respondent's Petition was denied in the Resolution dated March 12, 2014. Respondent, thereafter, filed a Motion for Reconsideration 9 on May 13, 2014, which was subsequently denied by the Second Division of the Supreme Court per Resolution 10 dated July 7, 2014. On September 5, 2014, the Resolution of the Second Division of the Supreme Court dated March 12, 2014, has become final and executory per Entry of Judgment 11 dated December 4, 2014. On April 17, 2015, this Court issued a Resolution 12 setting the case for hearing on May 25, 2015 for presentation of petitioner's evidence. In the hearing of May 25, 2015, petitioner's counsel manifested that he will no longer present additional evidence. The parties were, thereafter, given thirty (30) days from May 25, 2015 to file their respective Supplemental Memoranda and, upon receipt thereof or the expiry of the period granted, the case shall be submitted for decision. On August 24, 2015, petitioner filed its Supplemental Memorandum (For the Petitioner). 13 On July 9, 2015, respondent filed, thru registered mail, her Supplemental Memorandum for the Respondent. 14 The case was considered submitted for decision as of date of promulgation of the Resolution on July 29, 2015. The issues 15 submitted by the parties for this Court's resolution, are: "1. Whether or not petitioner's sales of services to its affiliates abroad that are not doing business in the Philippines in the amount of P2,737,897,589.96 for the fiscal year July 1, 2006 to June 30, 2007 are zero-rated for VAT purposes under Section 108(B)(2) of the 1997 Tax Code. 2. Whether or not petitioner has carried-over to the succeeding taxable quarter or quarters the alleged unutilized input VAT paid on goods and services attributable to its zero-rated sales for the periods covering July 1 to September 30, 2006, October 1 to December 31, 2006, January to March 31, 2007, and April 1 to June 30, 2007, and applied the same amount in full to its output VAT liability for the said periods, if any. 3. Whether or not the amounts of P36,746,141.23, P47,475,217.58, P37,071,528.35 and P44,383,616.72 or a total of P165,676,503.88 being claimed by petitioner as unutilized input VAT for the periods July 1 to September 30, 2006, January 1 to March 31, 2007, and April 1 to June 30, 2007, respectively, pertain in full to its zero-rated sales of services. HSAcaE 4. Whether or not petitioner complied with the substantiation requirements prescribed under Revenue Regulations No. 7-95 in relation to Section 113 and 237 of the 1997 Tax Code. 5. Whether or not petitioner is entitled to its claimed refund or issuance of tax credit certificate in the amount of P36,746,141.23, P47,475,217.58, P37,071,528.35, and P44,383,616.72 as alleged unutilized input VAT paid on goods and services attributable to its zero-rated sales, for the periods July 1 to September 30, 2006, October 1 to December 31, 2006, January 1 to March 31, 2007, and April 1 to June 30, 2007, respectively, or a total amount of P165,676,503.88." Petitioner's claim for refund/issuance of tax credit certificate as anchored in Sections 110 (B) and 112 (A) of the National Internal Revenue Code of 1997, as amended, which are hereunder quoted, to wit: "SEC. 110. Tax Credits. xxx xxx xxx (B) Excess Output or Input Tax. If at the end of any taxable quarter the output tax exceeds the input tax, the excess shall be paid by the VAT-registered person. If the input tax exceeds the output tax, the excess shall be carried over to the succeeding quarter or quarters: Provided, That the input tax inclusive of input VAT carried over from the previous quarter that may be credited in every quarter shall not exceed seventy percent (70%) of the output VAT: Provided, however, That any input tax attributable to zero-rated sales by a VAT-registered person may at his option be refunded or credited against other internal revenue taxes, subject to the provisions of Section 112." "SEC. 112. Refunds or Tax Credits of Input Tax. (A) Zero-Rated or Effectively Zero-Rated Sales. Any VAT-registered person, whose sales are zero-rated or effectively zero-rated may, within two (2) years after the close of the taxable quarter when the sales were made, apply for the issuance of a tax credit certificate or refund of creditable input tax due or paid attributable to such sales, except transitional input tax, to the extent that such input tax has not been applied against output tax: Provided, however, That in the case of zero-rated sales under Section 106(A)(2)(a)(1),(2) and (b) and Section 108(B)(1) and (2),the acceptable foreign currency exchange proceeds thereof had been duly accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP): Provided, further, That where the taxpayer is engaged in zero-rated or effectively zero-rated sale and also in taxable or exempt sale of goods of properties or services, and the amount of creditable input tax due or paid cannot be directly and entirely attributed to any one of the transactions, it shall be allocated proportionately on the basis of the volume of sales: Provided, finally, That for a person making sales that are zero-rated under Section 108(B)(6),the input taxes shall be allocated ratably between his zero-rated and non-zero-rated sales." Pursuant to the above-quoted provisions and, as laid down by the Supreme Court in a number of cases, 16 a taxpayer engaged in zero-rated or effectively zero-rated transactions may claim a refund/tax credit certificate for input taxes attributable to such sales upon compliance with the following requisites: 1) the taxpayer-claimant must be VAT-registered; 2) there must be zero-rated or effectively zero-rated sales; 3) input taxes were incurred or paid; 4) such input taxes are attributable to zero-rated or effectively zero-rated sales; 5) said input taxes were not applied against any output VAT liability; and 6) the claim was filed within the two-year prescriptive period. Petitioner's compliance with the last requisite had already been settled in the CTA En Banc's Decision dated March 27, 2013 as follows: "In the case at bar, petitioner filed its administrative claim for refund within the two (2)-year period on April 15, 2008 reckoned from September 30, 2006, December 31, 2006, March 31, 2007 and June 30, 2007. Thereafter, for failure to observe the 120-day period to decide the refund claim on the administrative level, petitioner sought judicial recourse before the Court of Tax Appeals on August 8, 2008, or on the 15th day reckoned from April 15, 2008. Thus, applying the San Roque ruling to this present controversy petitioner's judicial claim must, perforce, be given due course on the basis of BIR Ruling No. DA-489-03, which according to the High Court, is a general interpretative rule and is regarded as applicable to all taxpayers ." Having thus settled that petitioner timely filed both its administrative and judicial claims, We shall now proceed to determine petitioner's compliance with the other requisites for refund/tax credit of input VAT. It is undisputed that petitioner is a VAT-registered taxpayer with BIR Certificate of Registration No. 9RC0000071787 17 dated October 8, 1999. 18 Petitioner alleges that the services it rendered in the Philippines to its affiliates abroad, which were paid for in acceptable foreign currency and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP), are transactions subject to zero percent (0%) VAT in accordance with Section 108 (B) (2) of the NIRC of 1997, as amended, which states that: "SEC. 108. Value-added Tax on Sale of Services and Use or Lease of Properties. xxx xxx xxx (B) Transactions Subject to Zero Percent (0%) Rate. The following services performed in the Philippines by VAT-registered persons shall be subject to zero-percent (0%) rate: (1) Processing, manufacturing or repacking goods for other persons doing business outside the Philippines which goods are subsequently exported, where the services are paid for in acceptable foreign currency and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP); (2) Services other than those mentioned in the preceding paragraph, the consideration for which is paid for in acceptable foreign currency and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP)." In the case of Commissioner of Internal Revenue vs. Burmeister and Wain Scandinavian Contractor Mindanao, Inc. , 19 the Supreme Court held that in order for the supply of services to be VAT zero-rated under Section 108 (B) (2) of the NIRC of 1997, as amended, the following requisites must be met: 1) the services must be other than processing, manufacturing or repacking of goods; 2) payment for such services must be in acceptable foreign currency accounted for in accordance with the BSP rules and regulations; and 3) the recipient of such services is doing business outside the Philippines. Petitioner is a multinational company organized and existing under the laws of Singapore and had established a regional operating headquarters (ROHQ) in the Philippines, with Securities and Exchange Commission Certificate of Registration and License No. A199913443, to provide management, marketing, technical and financial advisory services to related companies. 20 Pursuant to the Business Services Agreements 21 entered into between petitioner and its client-affiliates, petitioner shall provide its client-affiliates with accounting and financial reporting services, employee services, customer logistics financial services, purchases, business intelligence services, information technology business solution, workplace and other services within an agreed period including the subject taxable quarters of July 1, 2006 to June 30, 2007. These services clearly fall within the scope of "services other than processing, manufacturing or repacking of goods" contemplated by the afore-mentioned provision. For services rendered to its affiliates abroad, petitioner received US dollar payments which were accounted for in accordance with the BSP rules and regulations as evidenced by the Certification of Inward Remittances 22 and bank statements 23 issued by Citibank N.A.,Philippine Branch and attested to by Ms. Teresita Sugay, Citibank's representative, through her Judicial Affidavit 24 and duly supported by VAT zero-rated official receipts, 25 issued by petitioner to its client-affiliates abroad. In its Quarterly VAT Returns for the subject taxable quarters, petitioner reflected a total amount of P2,737,897,589.96 zero-rated receipts, broken down as follows: Exhibit Period Covered Zero-Rated Receipts "H" 1st Quarter (July 1-Sept. 30, 2006) P776,645,548.92 "L" 2nd Quarter (Oct. 1-Dec. 31, 2006) 625,400,170.13 "O" 3rd Quarter (Jan. 1-Mar. 31, 2007) 664,552,353.14 "R" 4th Quarter (Apr. 1-June 30, 2007) 671,299,517.77 Total P2,737,897,589.96 ============= However, as aptly found by the Court commissioned Independent Certified Public Accountant (ICPA), 26 petitioner's reported zero-rated sales/receipts amounting to P10,974,163.69 were not paid for in acceptable foreign currency, 27 hence, must be denied VAT zero-rating. In compliance with the third requisite of proving that its clients are non-resident foreign corporations doing business outside the Philippines, petitioner presented the following documents: 1.) SEC Certification of Non-Registration of Corporation/Partnership; 28 2.) Judicial Affidavits executed by petitioner's foreign affiliates' officers; 29 HESIcT 3.) Certificates of Incorporation or Registration; 30 4.) Business Services Agreements. 31 This Court has consistently held that, in order to be considered a non-resident foreign corporation doing business outside the Philippines, each entity must be supported, at the very least, by both SEC certificate of non-registration of corporation/partnership and proof of incorporation or registration in a foreign country. A careful scrutiny of the documents submitted shows that petitioner failed to establish that the following entities are non-resident foreign corporations doing business outside the Philippines: Client Reason for Disallowance 1.) Gillette Diversified Operation Pvt Ltd. 2.) Gillette India Ltd. 3.) IAMS Japan KK Without SEC Certification of 4.) P&G Maxfactor Godo Kaisha Non-Registration of 5.) Procter & Gamble Export Operations Corporation/Partnership 6.) Procter & Gamble Distributing (HK) Limited 7.) P&G CEEMEA 13,860,109.42 Hence, petitioner's declared zero-rated receipts from the aforementioned entities for the taxable quarters of July 1, 2006 to June 30, 2007 in the total amount of P237,113,469.68 (with equivalent US$4,738,481.47),detailed below, shall be denied VAT zero-rating: 1.) Without SEC Certification of Amount of Receipts Non-Registration In US$ In Php Gillette Diversified Operations Pri 14,343.91 842,796.69 Gillette India Ltd. 393,570.44 19,255,759.82 IAMS Japan KK 648,889.77 33,162,142.73 P&G Maxfactor Godo Kaisha 2,310,563.23 116,319,030.20 Procter & Gamble Export 321,106.32 15,466,927.17 Operations Procter & Gamble Distributing 294,703.59 14,189,818.15 (HK) 2.) Without SEC Certification of Non- Registration and Proof of Incorporation or Registration in A Foreign Country P&G CEEMEA-A Division of Procter & Gamble 755,304.21 37,876,994.92 4,738,481.47 237,113,469.68 ========== ============ In sum, out of the P2,737,897,589.96 zero-rated receipts reported by petitioner for the period covering July 1, 2004 to December 31, 2004, only the amount of P2,489,809,956.59 represents its valid zero-rated receipts, computed as follows: Zero-Rated Receipts per VAT returns P2,737,897,589.96 Less: Disallowances Receipts Not Paid for in Acceptable Foreign Currency P10,974,163.69 Receipts from entities without SEC Certification of Non-Registration and/or Proof of 237,113,469.68 Total Disallowances P248,087,633.37 Valid Zero-Rated Receipts P2,489,809,956.59 ============== After having resolved that petitioner had VAT zero-rated receipts for the subject period in the total amount of P2,489,809,956.59, We now proceed to the determination of whether petitioner incurred excess input taxes in connection thereto. In its Quarterly VAT Returns for the fiscal year ending June 30, 2007, petitioner reflected a total amount of P193,309,751.61 allowable input VAT, detailed as follows: 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter FY ending June Exhibit "H" Exhibit "L" Exhibit "O" Exhibit "R" 30, 2007 Amounts in Philippine Pesos Input Tax Deferred on Capital Goods exceeding P1Million from Previous Quarter 3,737,664.44 3,865,773.88 6,747,568.55 32 6,178,534.46 3,737,664.44 Add: Input Tax on Capital Goods exceeding P1Million Purchased this Quarter 417,346.61 3,357,563.17 - 1,043,239.72 4,818,149.50 Total Unamortized Input Tax on Capital Goods exceeding P1Million 4,155,011.05 7,223,337.05 6,747,568.58 7,221,774.18 8,555,813.94 Less: Input Tax on Purchases of Capital Goods exceeding P1Million deferred for the succeeding period 3,865,773.88 6,747,568.55 6,178,534.46 6,565,803.46 6,565,803.46 Amortization of Input Tax on Purchases of Capital Goods exceeding P1Million 289,237.17 475,768.50 569,034.12 655,970.72 1,990,010.48 Add: Input Tax on Domestic Purchases of Capital Goods not Exceeding P1Million 8,035.71 - 166,940.13 174,975.84 Domestic Purchases of Goods Other than Capital Goods 444,993.28 297,957.97 1,707,273.93 606,528.59 3,056,753.77 Domestic Purchase of Services 39,920,084.89 60,123,708.39 39,697,867.98 48,164,705.32 187,906,366.58 Services rendered by non-residents 181,644.94 181,644.94 Total Allowable Input Tax 40,654,315.34 61,087,115.51 41,974,176.03 49,594,144.76 193,309,751.61 =========== =========== =========== =========== ============ In support of the above input VAT, petitioner submitted various supplier's invoices, official receipts and other documents. 33 The ICPA's examination of these documents shows that a total amount of P2,757,630.24 must be disallowed for non-compliance with the substantiation requirements under Sections 110 (A), 113 (A) and (B) and 237 and 238 of the NIRC of 1997, as amended, in relation to Sections 4.110.1, 4.110.8 and 4.113-1 of Revenue Regulations (RR) No. 16-05, as amended. Below is the breakdown of the input taxes of P2,757,630.24: Findings/Exceptions Input VAT Reference to Claimed ICPA Report 34 Domestic purchases of services supported by original copies of VAT ORs dated in July and September 2007 but with corresponding original copies of VAT invoices issued within FY 2007 P249,955.58 Annex 18 Domestic purchases of goods supported by original copies of VAT ORs 114,480.61 Annex 21 Domestic purchases of goods supported by original copies of VAT invoices dated in June 2006 and corresponding original copies of VAT ORs issued within FY 2007 121,534.01 Annex 22 Domestic purchases of goods supported by a certified true copy of VAT invoice dated in June 2006 and corresponding original copy of VAT OR issued within FY 2007 2,973.00 Annex 23 Domestic purchases of goods supported by scanned copies of original copies of VAT invoices 191,772.29 Annex 24 Domestic purchases of goods supported by scanned copies of original copies of VAT invoices not dated within FY 2007 5,470.56 Annex 25 Domestic purchases of goods supported by statements of accounts 8,715.50 Annex 26 Domestic purchases of goods supported by original copies of VAT invoices not dated within FY 2007 15,895.47 Annex 27 Domestic purchases of goods supported by original copies of invoices printed with "VAT" or "Non-VAT" 28,730.36 Annex 28 Overstatement in input VAT claimed on domestic purchases of goods 12,640.61 Annex 29 Overstatement in input VAT claimed on domestic purchases of capital goods with acquisition cost exceeding P1Million 52,460.55 Annex 30 Domestic purchases of services supported by scanned copies of original copies of VAT invoices 94.27 Annex 31 Domestic purchases of services supported by provisional receipts 301,059.13 Annex 32 Domestic purchases of services supported by original copies of Non-VAT ORs and corresponding second copies (vendor's copies) of VAT invoices 542,769.57 Annex 33 Domestic purchases of services supported by Non-VAT ORs 4,343.85 Annex 34 Domestic purchases of services supported by VAT ORs with wrong TIN, wrong name and address of the company 352,910.16 Annex 35 Overstatement in input VAT claimed on domestic purchases of services 746.25 Annex 36 Domestic purchases of services without supporting documents 751,078.47 Annex 37 P2,757,630.24 =========== In addition, this Court finds that P176,786,027.19 35 worth of input VAT must also be disallowed for failure to meet the substantiation requirements under the aforementioned VAT law and regulations: FINDINGS Input VAT Input VAT claim on domestic purchases of goods Supported by VAT invoices without BIR Authority to Print or POS Permit No. P8,493.75 Purchases of services supported by VAT invoices instead of official receipts 38,136.09 Supported by VAT invoices wherein the VAT amount was not separately indicated 620,364.76 Purchase of service supported by VAT invoice instead of official receipt and issued not in petitioner's name 144.00 Double claim of VAT 8,035.71 Total disallowed input VAT claim on domestic purchases of goods P675,174.31 Input VAT claim on domestic purchases of services Overclaimed input VAT P159,098.51 Supported by VAT official receipts wherein the VAT amount was not separately indicated 175,951,754.37 Total disallowed input VAT claim on domestic purchases of services P176,110,852.88 Total Additional Disallowed Input VAT per the Court's Further Verification P176,786,027.19 ============ Considering all the aforesaid disallowances, out of petitioner's reported allowable input tax of P193,309,751.61, only the amount of P13,766,094.18 represents petitioner's valid input tax, computed as follows: Total Allowable Input Tax Per Returns P193,309,751.61 Less: Disallowances Per ICPA report P2,757,630.24 Per the Court's further verification 176,786,027.19 Total Disallowances P179,543,657.43 Total Valid Input Tax P13,766,094.18 ============ However, petitioner's output tax liability for the four quarters of FY ending June 30, 2007 amounting to P27,633,247.76 is much higher than its valid input tax credits of P13,766,094.18, as shown below: Output Tax Due Exhibit Period Covered "H" 1st Quarter (July 1-Sept 30, 2006) P3,908,174.11 "L" 2nd Quarter (Oct 1-Dec 31, 2006) 13,611,897.93 "O" 3rd Quarter (Jan 1-Mar 31, 2007) 4,902,647.68 "R" 4th Quarter (April 1-June 30, 2007) 5,210,528.04 Total Output Tax Due P27,633,247.76 Less: Valid Input Tax 13,766,094.18 Output Tax Still Due P13,867,153.58 ============ Since there is no excess input VAT which may be the subject of a claim for refund or issuance of tax credit certificate under Section 112 (A) of the NIRC of 1997, as amended, the instant claim must be denied. Statutes that grant tax exemptions are construed strictissimi juris against the taxpayer and liberally in favor of the taxing authority. Tax refunds in relation to VAT are in the nature of such exemptions. 36 WHEREFORE ,in view of the foregoing, petitioner's Petition for Review is hereby DENIED for lack of merit. caITAC SO ORDERED. (SGD.) CAESAR A. CASANOVA Associate Justice Juanito C. Castaeda, Jr. and Cielito N. Mindaro-Grulla, JJ. ,concur. ANNEX A Additional Disallowed Input VAT per the Court's Further Verification Exhibit No. Reference to Supplier Invoice/ Invoice/ Input VAT Input VAT Overclaim (Invoice/OR) ICPA Report OR No. OR Date Claim Per OR Input VAT (Exh "MMM " ) GOODS HHHH-13 Annex 13 ABENSON, INC. 1378800 10/9/2006 - HHHH-82 Annex 13 INTEGRATED COMPUTER SYSTEMS, INC. 210012280 2/21/2007 - Supported by VAT invoice without BIR Authority to Print or POS Permit No. Subtotal - HHHH-18 Annex 13 BUSINESS PROCESS OUTSOURCING INTL.,INC. 24349 12/6/2006 - HHHH-21 Annex 13 COMPUTER PROFESSIONALS, INC. 6942 1/31/2007 - HHHH-22 Annex 13 COMPUTER PROFESSIONALS, INC. 7060 2/28/2007 - HHHH-25 Annex 13 Ever Printing Press 42179 8/30/2006 1,789.20 HHHH-26 Annex 13 Ever Printing Press 42180 8/30/2006 523.64 HHHH-27 Annex 13 Ever Printing Press 42181 8/30/2006 98.28 HHHH-28 Annex 13 Ever Printing Press 42334 10/20/2006 261.95 HHHH-29 Annex 13 Ever Printing Press 42335 10/21/2006 246.00 HHHH-30 Annex 13 Ever Printing Press 42471 12/8/2006 187.50 HHHH-31 Annex 13 Ever Printing Press 42477 12/8/2006 643.20 HHHH-32 Annex 13 Ever Printing Press 42478 12/8/2006 214.20 HHHH-33 Annex 13 Ever Printing Press 42505 12/23/2006 214.20 HHHH-34 Annex 13 Ever Printing Press 42506 12/23/2006 214.20 HHHH-35 Annex 13 Ever Printing Press 42630 2/15/2007 750.00 HHHH-36 Annex 13 Ever Printing Press 42673 3/10/2007 267.86 HHHH-37 Annex 13 Ever Printing Press 42674 3/10/2007 187.50 HHHH-38 Annex 13 Ever Printing Press 42675 3/10/2007 803.57 HHHH-39 Annex 13 Ever Printing Press 42676 3/10/2007 375.00 HHHH-40 Annex 13 Ever Printing Press 42782 4/24/2007 267.86 HHHH-551 Annex 13 RENT INFORMATION TECHNOLOGY, INC. 0678 1/2/2007 (0.03) HHHH-552 Annex 13 RENT INFORMATION TECHNOLOGY, INC. 0708 3/1/2007 (0.02) HHHH-553 Annex 13 RENT INFORMATION TECHNOLOGY, INC. 0709 3/1/2007 (0.03) HHHH-554 Annex 13 RENT INFORMATION TECHNOLOGY, INC. 0710 3/1/2007 (0.02) HHHH-555 Annex 13 RENT INFORMATION TECHNOLOGY, INC. 0711 3/1/2007 (0.03) HHHH-556 Annex 13 RENT INFORMATION TECHNOLOGY, INC. 0725 4/11/2007 - HHHH-557 Annex 13 RENT INFORMATION TECHNOLOGY, INC. 0739 5/7/2007 (0.05) HHHH-570 Annex 13 UBIX CORP. 587447 3/31/2007 - Purchases of services supported by VAT invoices instead of official receipts Subtotal 7,043.98 HHHH-110 Annex 13 MERCURY DRUG CORP. 18704471 7/6/2006 - HHHH-111 Annex 13 MERCURY DRUG CORP. 18704472 7/6/2006 - HHHH-112 Annex 13 MERCURY DRUG CORP. 18704473 7/6/2006 - HHHH-113 Annex 13 MERCURY DRUG CORP. 18704474 7/6/2006 - HHHH-114 Annex 13 MERCURY DRUG CORP 18704475 7/6/2006 - HHHH-577 Annex 13 WALTERMART SUPERMARKET, INC. 509 12/11/2006 - HHHH-578 Annex 13 WASHINGTON JEWELRY EMPORIUM 82704 11/24/2006 - Supported by Vat invoices wherein the VAT amount was not separately indicated Subtotal - HHHH-461 Annex 13 PEER PRINTERS & MKTG CORP. 4361 1/8/2007 - Purchase of service supported by VAT invoice instead of official receipt and issued not in petitioner's name Subtotal - HHHH-613 Annex 15 ABENSON, INC. 1378800 10/9/2006 - Double claim of VAT Subtotal - Total Disallowed Input VAT on Purchases of Goods 7,043.98 SERVICES SERVICES HHHH-659 Annex 17 6750 AYALA AVENUE JOINT VENTURE 15780 8/4/2006 1,033,945.15 1,016,754.79 17,190.36 HHHH-671 Annex 17 6750 AYALA AVENUE JOINT VENTURE 16440 3/7/2007 678,468.04 674,476.06 3,991.98 HHHH-990 Annex 17 IBM PHILS.,INC. 194643 2/2/2007 260,613.24 255,959.43 4,653.81 HHHH-991 Annex 17 IBM PHILS.,INC. 194644 2/2/2007 374,865.72 368,171.68 6,694.04 HHHH-996 Annex 17 IBM PHILS.,INC. 195294 4/11/2007 371,666.40 365,029.50 6,636.90 HHHH-997 Annex 17 IBM PHILS.,INC. 195295 4/11/2007 166,313.52 163,343.57 2,969.95 HHHH-998 Annex 17 IBM PHILS.,INC. 195579 5/3/2007 124,192.56 121,974.83 2,217.73 HHHH-1000 Annex 17 IBM PHILS.,INC. 195598 5/16/2007 149,129.52 39,323.63 109,805.89 HHHH-1001 Annex 17 IBM PHILS.,INC. 196357 6/8/2007 39,085.41 38,387.45 697.96 HHHH-1002 Annex 17 IBM PHILS.,INC. 196358 6/8/2007 17,865.50 17,546.47 319.03 HHHH-1003 Annex 17 IBM PHILS.,INC. 196361 6/8/2007 34,974.93 34,350.37 624.56 HHHH-1004 Annex 17 IBM PHILS.,INC. 196390 6/28/2007 184,592.76 181,296.46 3,296.30 Overclaimed input VAT Subtotal 159,098.51 HHHH-676 Annex 17 ACCENT MICRO TECHNOLOGIES 45125 4/26/2007 252.00 HHHH-677 Annex 17 ACCURATE RELOCATION SPECIALIST 0230 4/2/2007 37,409.93 HHHH-678 Annex 17 AIRFREIGHT 2100, INC. 110820 1/11/2007 846.58 HHHH-679 Annex 17 AIRFREIGHT 2100, INC. 112015 1/4/2007 85.72 HHHH-680 Annex 17 AIRFREIGHT 2100, INC. 113891 1/25/2007 536.66 HHHH-681 Annex 17 AIRFREIGHT 2100, INC. 122632 3/29/2007 569.98 HHHH-682 Annex 17 AIRFREIGHT 2100, INC. 126718 4/26/2007 112.27 HHHH-683 Annex 17 AIRFREIGHT 2100, INC. 130925 6/7/2007 726.47 HHHH-684 Annex 17 AIRFREIGHT 2100, INC. 132718 6/14/2007 79.81 HHHH-685 Annex 17 AIRFREIGHT 2100, INC. 1055704 2/15/2007 726.54 HHHH-686 Annex 17 AIRFREIGHT 2100, INC. 1073502 5/11/2007 235.73 HHHH-687 Annex 17 AIRFREIGHT 2100, INC. 1073522 5/18/2007 131.99 HHHH-688 Annex 17 AIRFREIGHT 2100, INC. 1073531 5/25/2007 66.80 HHHH-689 Annex 17 AIRFREIGHT 2100, INC. 091900 7/20/2006 449.39 HHHH-690 Annex 17 AIRFREIGHT 2100, INC. 097982 9/7/2006 60.33 HHHH-691 Annex 17 AIRFREIGHT 2100, INC. 10173134A 7/14/2006 245.83 HHHH-692 Annex 17 AIRFREIGHT 2100, INC. 1020038A 8/3/2006 550.77 HHHH-693 Annex 17 AIRFREIGHT 2100, INC. 1025895A 12/28/2006 2,833.08 HHHH-694 Annex 17 AIRFREIGHT 2100, INC. 1025971A 9/29/2006 806.86 HHHH-695 Annex 17 ALCHESTER INSURANCE AGENCY, INC. 81150 10/16/2006 121,263.16 HHHH-696 Annex 17 AMERICAN BEARING MKTG CORP. 51832 3/5/2007 1,890.00 HHHH-697 Annex 17 ARC WORLDWIDE PHILS. CO.,INC. 4739 3/15/2007 3,600.00 HHHH-698 Annex 17 ASIA SELECT, INC. 2519 7/14/2006 2,133.58 HHHH-699 Annex 17 ASIA SELECT, INC. 2599 8/22/2006 2,984.22 HHHH-700 Annex 17 ASIA SELECT, INC. 2651 9/15/2006 2,656.26 HHHH 701 Annex 17 BARRINGTON CARPETS, INC. 9742 8/31/2006 2,108.57 HHHH-702 Annex 17 BASES CONVERSION DEVELOPMENT AGENCY 1791920F 3/3/2007 171,334.29 HHHH-704 Annex 17 BTI PHILS MARSMAN TRAVEL 255930 5/11/2007 42,473.40 HHHH-705 Annex 17 BTI PHILS MARSMAN TRAVEL 249485A 10/20/2006 31,757.62 HHHH-706 Annex 17 BTI PHILS MARSMAN TRAVEL 249834A 11/3/2006 33,981.67 HHHH-707 Annex 17 BTI PHILS MARSMAN TRAVEL 253487A 3/9/2007 85,773.23 HHHH-708 Annex 17 BUAN & TEMPROSA LAW OFFICES 0187 11/23/2006 540.00 HHHH-709 Annex 17 BUAN & TEMPROSA LAW OFFICES 0282 3/19/2007 3,696.00 HHHH-710 Annex 17 BUSINESS PROCESS OUTSOURCING INTL.,INC. 15837 8/3/2006 64,782.00 HHHH-711 Annex 17 BUSINESS PROCESS OUTSOURCING INTL.,INC. 16372 9/1/2006 2,575.86 HHHH-712 Annex 17 BUSINESS PROCESS OUTSOURCING INTL.,INC. 16373 9/1/2006 66,033.01 HHHH-713 Annex 17 BUSINESS PROCESS OUTSOURCING INTL.,INC. 16463 9/8/2006 2,397.24 HHHH-715 Annex 17 BUSINESS PROCESS OUTSOURCING INTL.,INC. 16623 9/21/2006 61.32 HHHH-716 Annex 17 BUSINESS PROCESS OUTSOURCING INTL.,INC. 16871 10/6/2006 59,540.24 HHHH-719 Annex 17 BUSINESS PROCESS OUTSOURCING INTL.,INC. 17483 11/17/2006 8,884.06 HHHH-721 Annex 17 BUSINESS PROCESS OUTSOURCING INTL.,INC. 17738 12/7/2006 73,574.79 HHHH-722 Annex 17 BUSINESS PROCESS OUTSOURCING INTL.,INC. 18040 12/28/2006 6,353.79 HHHH-723 Annex 17 BUSINESS PROCESS OUTSOURCING INTL.,INC. 18087 1/5/2007 207.33 HHHH-724 Annex 17 BUSINESS PROCESS OUTSOURCING INTL.,INC. 18088 1/5/2007 73,796.90 HHHH-725 Annex 17 BUSINESS PROCESS OUTSOURCING INTL.,INC. 18142 1/11/2007 2,387.93 HHHH-726 Annex 17 BUSINESS PROCESS OUTSOURCING INTL.,INC. 18143 1/11/2007 2,064.00 HHHH-727 Annex 17 BUSINESS PROCESS OUTSOURCING INTL.,INC. 18308 1/19/2007 4,337.93 HHHH-728 Annex 17 BUSINESS PROCESS OUTSOURCING INTL.,INC. 18338 1/25/2007 25,246.95 HHHH-729 Annex 17 BUSINESS PROCESS OUTSOURCING INTL.,INC. 18476 2/8/2007 28,867.45 HHHH-730 Annex 17 BUSINESS PROCESS OUTSOURCING INTL.,INC. 18669 2/14/2007 2,168.97 HHHH-731 Annex 17 BUSINESS PROCESS OUTSOURCING INTL.,INC. 18759 2/22/2007 23,598.62 HHHH-732 Annex 17 BUSINESS PROCESS OUTSOURCING INTL.,INC. 19012 3/8/2007 23,543.08 HHHH-733 Annex 17 BUSINESS PROCESS OUTSOURCING INTL.,INC. 19020 3/9/2007 27,380.96 HHHH-734 Annex 17 BUSINESS PROCESS OUTSOURCING INTL.,INC. 19255 3/22/2007 20,749.79 HHHH-735 Annex 17 BUSINESS PROCESS OUTSOURCING INTL.,INC. 19459 3/28/2007 48,079.89 HHHH-736 Annex 17 BUSINESS PROCESS OUTSOURCING INTL.,INC. 19475 3/30/2007 12,077.10 HHHH-737 Annex 17 BUSINESS PROCESS OUTSOURCING INTL.,INC. 19476 3/30/2007 2,220.00 HHHH-738 Annex 17 BUSINESS PROCESS OUTSOURCING INTL.,INC. 19500 4/4/2007 2,400.00 HHHH-739 Annex 17 BUSINESS PROCESS OUTSOURCING INTL.,INC. 19608 4/11/2007 16,243.45 HHHH-740 Annex 17 BUSINESS PROCESS OUTSOURCING INTL.,INC. 20060 4/30/2007 47,922.21 HHHH-741 Annex 17 BUSINESS PROCESS OUTSOURCING INTL.,INC. 20212 5/17/2007 21,724.14 HHHH-742 Annex 17 BUSINESS PROCESS OUTSOURCING INTL.,INC. 20721 6/15/2007 29,839.07 HHHH-743 Annex 17 BUSINESS PROCESS OUTSOURCING INTL.,INC. 20903 6/28/2007 36,543.07 HHHH-744 Annex 17 CL MANABAT & CO. 7711 8/11/2006 243,640.50 HHHH-745 Annex 17 CAREPAK MOVING AND STORAGE, INC. 5772 9/19/2006 11,785.71 HHHH-746 Annex 17 CARLINES TRANSPORTATION 23600 6/25/2007 102.00 HHHH-747 Annex 17 CARLINES TRANSPORTATION 23105 11/7/2006 1,788.00 HHHH-748 Annex 17 CASENT REALTY & DEVELOPMENT CORP. 4580 8/17/2006 148,547.37 HHHH-749 Annex 17 CENTER FOR LEADERSHIP AND CHANGE, INC. 10100 10/4/2006 17,640.00 HHHH-750 Annex 17 KATHERINE JAMORA OPPEN 0007 12/11/2006 106,286.79 HHHH-751 Annex 17 CHRISTINA JAMORA OPPEN 0010 12/11/2006 106,286.79 HHHH-752 Annex 17 CN NETWORK SPECIALISTS 0152 9/7/2006 10,839.39 HHHH-753 Annex 17 CN NETWORK SPECIALISTS 0153 10/2/2006 10,080.00 HHHH-754 Annex 17 CN NETWORK SPECIALISTS 0154 10/16/2006 733.51 HHHH-755 Annex 17 CN NETWORK SPECIALISTS 0155 11/2/2006 10,080.00 HHHH-756 Annex 17 CN NETWORK SPECIALISTS 0156 11/21/2006 1,805.34 HHHH-757 Annex 17 CN NETWORK SPECIALISTS 0157 11/30/2006 10,080.00 HHHH-758 Annex 17 CN NETWORK SPECIALISTS 0158 1/3/2007 10,080.00 HHHH-759 Annex 17 CN NETWORK SPECIALISTS 0160 2/1/2007 10,080.00 HHHH-760 Annex 17 CN NETWORK SPECIALISTS 0161 3/29/2007 10,080.00 HHHH-761 Annex 17 CN NETWORK SPECIALISTS 0162 5/2/2007 10,080.00 HHHH-762 Annex 17 CN NETWORK SPECIALISTS 0163 5/31/2007 10,080.00 HHHH-763 Annex 17 CN NETWORK SPECIALISTS 0164 6/28/2007 10,080.00 HHHH-764 Annex 17 CN NETWORK SPECIALISTS 0168 3/1/2007 10,080.00 HHHH-765 Annex 17 COMFAC CORP. 31460 8/10/2006 183,601.17 HHHH-766 Annex 17 COMFAC CORP. 31475 8/23/2006 103,190.14 HHHH-767 Annex 17 COMPUTER PROFESSIONALS, INC. 2707 7/13/2006 35,145.34 HHHH-768 Annex 17 COMPUTER PROFESSIONALS, INC. 2714 7/18/2006 72,035.28 HHHH-769 Annex 17 COMPUTER PROFESSIONALS, INC. 2719 7/21/2006 6,489.19 HHHH-770 Annex 17 COMPUTER PROFESSIONALS, INC. 2727 7/27/2006 102,668.97 HHHH-771 Annex 17 COMPUTER PROFESSIONALS, INC. 2736 8/7/2006 4,023.13 HHHH-772 Annex 17 COMPUTER PROFESSIONALS, INC. 2741 8/10/2006 5,186.87 HHHH-773 Annex 17 COMPUTER PROFESSIONALS, INC. 2750 8/17/2006 5,877.49 HHHH-774 Annex 17 COMPUTER PROFESSIONALS, INC. 2774 9/14/2006 7,266.85 HHHH-775 Annex 17 COMPUTER PROFESSIONALS, INC. 2787 9/21/2006 85,380.64 HHHH-776 Annex 17 COMPUTER PROFESSIONALS, INC. 2864 10/12/2006 2,642.38 HHHH-777 Annex 17 COMPUTER PROFESSIONALS, INC. 2865 10/12/2006 175.95 HHHH-778 Annex 17 COMPUTER PROFESSIONALS, INC. 2873 10/19/2006 86,447.02 HHHH-779 Annex 17 COMPUTER PROFESSIONALS, INC. 2882 10/26/2006 48,082.68 HHHH-780 Annex 17 COMPUTER PROFESSIONALS, INC. 2898 11/7/2006 16,027.56 HHHH-781 Annex 17 COMPUTER PROFESSIONALS, INC. 2900 11/9/2006 7,440.15 HHHH-782 Annex 17 COMPUTER PROFESSIONALS, INC. 2908 11/16/2006 78,201.50 HHHH 783 Annex 17 COMPUTER PROFESSIONALS, INC. 2919 11/23/2006 2,312.55 HHHH-784 Annex 17 COMPUTER PROFESSIONALS, INC. 2943 12/14/2006 12,182.47 HHHH-785 Annex 17 COMPUTER PROFESSIONALS, INC. 2954 12/21/2006 90,873.71 HHHH-786 Annex 17 COMPUTER PROFESSIONALS, INC. 2975 1/11/2007 9,316.42 HHHH-787 Annex 17 COMPUTER PROFESSIONALS, INC. 2988 1/25/2007 70,595.07 HHHH-788 Annex 17 COMPUTER PROFESSIONALS, INC. 2998 2/1/2007 16,027.56 HHHH-789 Annex 17 COMPUTER PROFESSIONALS, INC. 3008 2/8/2007 7,276.64 HHHH-790 Annex 17 COMPUTER PROFESSIONALS, INC. 3012 2/13/2007 104.48 HHHH-791 Annex 17 COMPUTER PROFESSIONALS, INC. 3013 2/13/2007 16,453.94 HHHH-792 Annex 17 COMPUTER PROFESSIONALS, INC. 3015 2/15/2007 61,107.53 HHHH-793 Annex 17 COMPUTER PROFESSIONALS, INC. 3021 2/19/2007 14,811.76 HHHH-794 Annex 17 COMPUTER PROFESSIONALS, INC. 3024 2/22/2007 2,108.69 HHHH-795 Annex 17 COMPUTER PROFESSIONALS, INC. 3032 3/1/2007 2,089.66 HHHH-796 Annex 17 COMPUTER PROFESSIONALS, INC. 3052 3/15/2007 98,839.27 HHHH-797 Annex 17 COMPUTER PROFESSIONALS, INC. 3067 3/28/2007 2,361.93 HHHH-798 Annex 17 COMPUTER PROFESSIONALS, INC. 3079 4/11/2007 11,298.87 HHHH-799 Annex 17 COMPUTER PROFESSIONALS, INC. 3085 4/17/2007 71,416.17 HHHH-800 Annex 17 COMPUTER PROFESSIONALS, INC. 3086 4/13/2007 16,027.56 HHHH-801 Annex 17 COMPUTER PROFESSIONALS, INC. 3110 5/8/2007 2,996.14 HHHH-802 Annex 17 COMPUTER PROFESSIONALS, INC. 3116 5/11/2007 7,162.94 HHHH-803 Annex 17 COMPUTER PROFESSIONALS, INC. 3119 5/16/2007 103,747.25 HHHH-804 Annex 17 COMPUTER PROFESSIONALS, INC. 3142 6/5/2007 2,218.51 HHHH-805 Annex 17 COMPUTER PROFESSIONALS, INC. 3152 6/13/2007 2,509.24 HHHH-806 Annex 17 COMPUTER PROFESSIONALS, INC. 3161 6/21/2007 102,456.35 HHHH-807 Annex 17 CONGLOW-TRAILADS MARKETING 1502 10/26/2006 53.48 HHHH-808 Annex 17 CORNERSTEEL SYSTEMS CORP. 18924 8/22/2006 143,655.66 HHHH-809 Annex 17 CORNERSTEEL SYSTEMS CORP. 18916 7/27/2006 67,646.40 HHHH-810 Annex 17 CROWN WORLDWIDE MOVERS, INC. 13947 12/8/2006 15,166.20 HHHH-811 Annex 17 CROWN WORLDWIDE MOVERS, INC. 14425 3/8/2007 64.80 HHHH-812 Annex 17 CROWN WORLDWIDE MOVERS, INC. 14549 4/12/2007 90.00 HHHH-813 Annex 17 CROWN WORLDWIDE MOVERS, INC. 14590 4/19/2007 402.43 HHHH-814 Annex 17 CROWN WORLDWIDE MOVERS, INC. 14691 4/24/2007 2,917.12 HHHH-815 Annex 17 CROWN WORLDWIDE MOVERS, INC. 14698 4/26/2007 2,227.20 HHHH-816 Annex 17 CROWN WORLDWIDE MOVERS, INC. 14706 5/2/2007 1,318.80 HHHH-817 Annex 17 CROWN WORLDWIDE MOVERS, INC. 14781 5/11/2007 42,273.69 HHHH-818 Annex 17 CROWN WORLDWIDE MOVERS, INC. 14898 6/15/2007 4,023.60 HHHH-819 Annex 17 CULINARY TREASURE FOOD SERVICES, INC. 4429 2/16/2007 11,651.79 HHHH-820 Annex 17 CULINARY TREASURE FOOD SERVICES, INC. 4780 3/9/2007 2,227.50 HHHH-821 Annex 17 CULINARY TREASURE FOOD SERVICES, INC. 5321 4/3/2007 360.17 HHHH-822 Annex 17 CUSTOMER TOUCHPOINT RESOURCES, INC. 0276 7/21/2006 1,449.42 HHHH-823 Annex 17 CUSTOMER TOUCHPOINT RESOURCES, INC. 0284 7/21/2006 833.98 HHHH-824 Annex 17 CUSTOMER TOUCHPOINT RESOURCES, INC. 0304 8/3/2006 890.31 HHHH-825 Annex 17 CUSTOMER TOUCHPOINT RESOURCES, INC. 0314 8/9/2006 17,235.77 HHHH-826 Annex 17 CUSTOMER TOUCHPOINT RESOURCES, INC. 0325 8/17/2006 1,127.79 HHHH-827 Annex 17 CUSTOMER TOUCHPOINT RESOURCES, INC. 0371 9/22/2006 749.88 HHHH-828 Annex 17 CUSTOMER TOUCHPOINT RESOURCES, INC. 0390 10/13/2006 5,971.54 HHHH-829 Annex 17 CUSTOMER TOUCHPOINT RESOURCES, INC. 0421 11/2/2006 7,720.41 HHHH-830 Annex 17 CUSTOMER TOUCHPOINT RESOURCES, INC. 0429 11/9/2006 5,506.71 HHHH-831 Annex 17 CUSTOMER TOUCHPOINT RESOURCES, INC. 0464 12/12/2006 4,057.29 HHHH-832 Annex 17 CUSTOMER TOUCHPOINT RESOURCES, INC. 0593 3/8/2007 2,923.26 HHHH-833 Annex 17 CUSTOMER TOUCHPOINT RESOURCES, INC. 0648 4/10/2007 1,622.37 HHHH-834 Annex 17 CUSTOMER TOUCHPOINT RESOURCES, INC. 0687 5/11/2007 1,622.37 HHHH-835 Annex 17 CUSTOMER TOUCHPOINT RESOURCES, INC. 0718 6/7/2007 1,622.37 HHHH-836 Annex 17 CUSTOMER TOUCHPOINT RESOURCES, INC. 0495 1/11/2007 4,222.62 HHHH-837 Annex 17 CYBER J RESOURCES, INC. 0159 7/7/2006 90,362.80 HHHH-838 Annex 17 CYBER J RESOURCES, INC. 0162 7/21/2006 64,685.28 HHHH-839 Annex 17 CYBER J RESOURCES, INC. 0164 8/3/2006 196,510.08 HHHH-840 Annex 17 CYBER J RESOURCES, INC. 0166 8/11/2006 195,452.93 HHHH-841 Annex 17 CYBER J RESOURCES, INC. 0172 2/12/2007 48,359.52 HHHH-842 Annex 17 DELCON GEN. MERCHANTS, INC. 255 7/21/2006 110,025.49 HHHH-843 Annex 17 DELCON GEN. MERCHANTS, INC. 256 6/19/2007 53,913.46 HHHH-844 Annex 17 DHL WORLDWIDE EXPRESS 643898 10/11/2006 597.85 HHHH-845 Annex 17 DHL WORLDWIDE EXPRESS 692856 8/3/2006 65.40 HHHH-846 Annex 17 DHL WORLDWIDE EXPRESS 717870 9/7/2006 35.40 HHHH-847 Annex 17 DHL WORLDWIDE EXPRESS 736430 10/5/2006 65.40 HHHH-848 Annex 17 DHL WORLDWIDE EXPRESS 737968 10/12/2006 33.60 HHHH-849 Annex 17 DHL WORLDWIDE EXPRESS 740229 10/25/2006 67.20 HHHH-850 Annex 17 DHL WORLDWIDE EXPRESS 753301 10/26/2006 848.22 HHHH-851 Annex 17 DHL WORLDWIDE EXPRESS 754122 11/9/2006 70.80 HHHH-852 Annex 17 DHL WORLDWIDE EXPRESS 769428 12/12/2006 104.40 HHHH-853 Annex 17 DHL WORLDWIDE EXPRESS 773757 12/21/2006 37.20 HHHH-854 Annex 17 DHL WORLDWIDE EXPRESS 812714 2/8/2007 3.60 HHHH-855 Annex 17 DHL WORLDWIDE EXPRESS 819615 3/13/2007 67.20 HHHH-856 Annex 17 DHL WORLDWIDE EXPRESS 830279 3/22/2007 168.00 HHHH-857 Annex 17 DHL WORLDWIDE EXPRESS 845166 4/11/2007 396.99 HHHH-858 Annex 17 DHL WORLDWIDE EXPRESS 872952 5/16/2007 33.60 HHHH-859 Annex 17 DHL WORLDWIDE EXPRESS 884467 6/8/2007 100.80 HHHH-860 Annex 17 DHL WORLDWIDE EXPRESS 693342A 8/10/2006 65.40 HHHH-861 Annex 17 DIGI-ADS, INC. 5375 3/7/2007 18,621.43 HHHH-862 Annex 17 DIGITAL TELECOMMUNICATIONS PHILS.,INC. 009896 8/14/2006 804.07 HHHH-863 Annex 17 DIGITAL TELECOMMUNICATIONS PHILS.,INC. 016961 3/14/2007 102.40 HHHH-864 Annex 17 DIGITAL TELECOMMUNICATIONS PHILS.,INC. 017179 5/29/2007 631.62 HHHH-865 Annex 17 DIGITAL TELECOMMUNICATIONS PHILS.,INC. 018285 5/23/2007 110.64 HHHH-866 Annex 17 DIGITAL TELECOMMUNICATIONS PHILS.,INC. 011296 9/20/2006 204.82 HHHH-867 Annex 17 DIGITAL TELECOMMUNICATIONS PHILS.,INC. 011461 11/20/2006 107.43 HHHH-868 Annex 17 DIGITAL TELECOMMUNICATIONS PHILS.,INC. 019223 6/28/2007 167.66 HHHH-869 Annex 17 DNS SHUTTLE SERVICE, INC. 5416 10/20/2006 2,902.82 HHHH-870 Annex 17 DNS SHUTTLE SERVICE, INC. 5441 12/14/2006 12,616.61 HHHH-871 Annex 17 DNS SHUTTLE SERVICE, INC. 5526 3/30/2007 414.00 HHHH-872 Annex 17 DNS SHUTTLE SERVICE, INC. 5711 6/7/2007 1,728.00 HHHH-873 Annex 17 DP CASTILLAR MAINTENANCE SERVICES 0481 7/6/2006 6,583.64 HHHH-874 Annex 17 EASTERN TELECOMMUNICATIONS 330172 12/18/2006 3,216.00 HHHH-875 Annex 17 EASTERN TELECOMMUNICATIONS 333582 3/26/2007 3,232.51 HHHH-876 Annex 17 EASTERN TELECOMMUNICATIONS 333860 4/13/2007 6,602.78 HHHH-877 Annex 17 EASTERN TELECOMMUNICATIONS 334838 5/11/2007 3,188.68 HHHH-878 Annex 17 EASTERN TELECOMMUNICATIONS E331084 1/23/2007 480.33 HHHH-879 Annex 17 EASTERN TELECOMMUNICATIONS E331278 1/19/2007 2,772.00 HHHH-880 Annex 17 EASTERN TELECOMMUNICATIONS E332059 2/9/2007 3,260.26 HHHH-881 Annex 17 EASTERN TELECOMMUNICATIONS E328175 10/3/2006 444.00 HHHH-882 Annex 17 EASTERN TELECOMMUNICATIONS E328375 10/9/2006 3,404.20 HHHH-883 Annex 17 EASTERN TELECOMMUNICATIONS E329302 11/17/2006 3,216.00 HHHH-884 Annex 17 EATS CETERA FOOD SERVICES 0344 3/28/2007 198.48 HHHH-885 Annex 17 EDGEWORK CREATIVE & PRODUCTION 168 10/10/2006 68,400.00 HHHH-886 Annex 17 EDGEWORK CREATIVE & PRODUCTION 170 10/20/2006 73,260.00 HHHH-887 Annex 17 EGL GLOBAL LOGISTICS 26825 11/3/2006 625.80 HHHH-888 Annex 17 ELITE TRANSPORT INTERNATIONAL 5735 7/21/2006 212.04 HHHH-889 Annex 17 ELITE TRANSPORT INTERNATIONAL 6480 12/18/2006 33.60 HHHH-890 Annex 17 ELITE TRANSPORT INTERNATIONAL 6495 2/8/2007 1,035.60 HHHH-891 Annex 17 GG & A CLUB SHARES BROKERS, INC. 4039 5/18/2007 2,142.86 HHHH-892 Annex 17 GG & A CLUB SHARES BROKERS, INC. 4052 5/23/2007 3,214.29 HHHH-893 Annex 17 GLOBE TELECOM 1975050 6/26/2007 16,256.99 HHHH-894 Annex 17 GLOBE TELECOM 1976704 6/15/2007 1,800.00 HHHH-895 Annex 17 GLOBE TELECOM 1997202 7/7/2006 334.34 HHHH-896 Annex 17 GLOBE TELECOM 1997275 7/21/2006 1,589.63 HHHH-897 Annex 17 GLOBE TELECOM 1997276 7/21/2006 5.36 HHHH-898 Annex 17 GLOBE TELECOM 2013181 9/15/2006 1,788.39 HHHH-899 Annex 17 GLOBE TELECOM 2013649 10/10/2006 1,800.00 HHHH-900 Annex 17 GLOBE TELECOM 2014660 8/3/2006 1,078.17 HHHH-901 Annex 17 GLOBE TELECOM 2014782 8/9/2006 277.27 HHHH-902 Annex 17 GLOBE TELECOM 2015194 8/4/2006 707.18 HHHH-903 Annex 17 GLOBE TELECOM 2016152 8/23/2006 83.52 HHHH-904 Annex 17 GLOBE TELECOM 2016153 8/23/2006 6,955.07 HHHH-905 Annex 17 GLOBE TELECOM 2019608 11/10/2006 1,800.00 HHHH-906 Annex 17 GLOBE TELECOM 2021948 12/22/2006 1,788.39 HHHH-907 Annex 17 GLOBE TELECOM 2022621 1/17/2007 1,800.00 HHHH-908 Annex 17 GLOBE TELECOM 2026151 3/7/2007 1,794.19 HHHH-909 Annex 17 GLOBE TELECOM 2027166 3/21/2007 1,782.58 HHHH-910 Annex 17 GLOBE TELECOM 2028527 4/16/2007 1,800.00 HHHH-911 Annex 17 GLOBE TELECOM 2029044 5/26/2007 1,800.00 HHHH-912 Annex 17 GOLDPATH PROPERTIES DEVELOPMENT 0024 9/12/2006 181,491.42 HHHH-913 Annex 17 GR2 ADVERTISING 0592 7/18/2006 5,400.00 HHHH-914 Annex 17 GREAT YEAR INDUSTRIES CORP. 0053 9/8/2006 4,603.97 HHHH-915 Annex 17 GUILLY'S 96512 4/11/2007 642.84 HHHH-916 Annex 17 GUILLY'S 96879 5/18/2007 214.29 HHHH-917 Annex 17 HARBOUR LAND REALTY & DEVELOPMENT 4556 8/23/2006 18,000.00 HHHH-918 Annex 17 HEADSTRONG PHILS.,INC. 0244 8/10/2006 547.19 HHHH-919 Annex 17 HEADSTRONG PHILS.,INC. 0245 8/10/2006 42,891.21 HHHH-920 Annex 17 HEADSTRONG PHILS.,INC. 0248 8/24/2006 43,231.08 HHHH-921 Annex 17 HEADSTRONG PHILS.,INC. 0262 9/27/2006 53,229.96 HHHH-922 Annex 17 HEADSTRONG PHILS.,INC. 0266 10/11/2006 6,677.62 HHHH-923 Annex 17 HEADSTRONG PHILS.,INC. 0285 11/21/2006 46,574.55 HHHH-924 Annex 17 HEADSTRONG PHILS.,INC. 0503 12/18/2006 43,815.66 HHHH-925 Annex 17 HEADSTRONG PHILS.,INC. 0513 1/10/2007 41,573.89 HHHH-926 Annex 17 HEADSTRONG PHILS.,INC. 0570 4/18/2007 37,244.26 HHHH-927 Annex 17 HEADSTRONG PHILS.,INC. 0587 5/17/2007 41,327.83 HHHH-928 Annex 17 HEADSTRONG PHILS.,INC. 0588 5/17/2007 42,461.08 HHHH-929 Annex 17 HEADSTRONG PHILS.,INC. 0551 3/8/2007 45,158.13 HHHH-930 Annex 17 HEWLETT PACKARD PHILS. CORP. 69015 7/20/2006 8,683,947.00 HHHH-931 Annex 17 HEWLETT PACKARD PHILS. CORP. 69440 8/8/2006 2,468,422.02 HHHH-932 Annex 17 HEWLETT PACKARD PHILS. CORP. 69673 8/15/2006 5,459,496.12 HHHH-933 Annex 17 HEWLETT PACKARD PHILS. CORP. 70218 8/24/2006 899,707.44 HHHH-934 Annex 17 HEWLETT PACKARD PHILS. CORP. 70652 9/6/2006 9,116,780.46 HHHH-935 Annex 17 HEWLETT PACKARD PHILS. CORP. 71330 10/6/2006 4,986,679.77 HHHH-936 Annex 17 HEWLETT PACKARD PHILS. CORP. 71628 10/17/2006 739,032.24 HHHH-937 Annex 17 HEWLETT PACKARD PHILS. CORP. 71629 10/17/2006 6,858.11 HHHH-938 Annex 17 HEWLETT PACKARD PHILS. CORP. 72052 10/27/2006 6,051,324.70 HHHH-939 Annex 17 HEWLETT PACKARD PHILS. CORP. 72096 11/3/2006 6,906,344.42 HHHH-940 Annex 17 HEWLETT PACKARD PHILS. CORP. 72375 11/9/2006 212,577.60 HHHH-941 Annex 17 HEWLETT PACKARD PHILS. CORP. 72785 11/23/2006 2,097,343.96 HHHH-942 Annex 17 HEWLETT PACKARD PHILS. CORP. 73056 12/12/2006 2,719,777.48 HHHH-943 Annex 17 HEWLETT PACKARD PHILS. CORP. 73075 12/14/2006 35,450.84 HHHH-944 Annex 17 HEWLETT PACKARD PHILS. CORP. 73271 12/21/2006 9,734,649.44 HHHH-945 Annex 17 HEWLETT PACKARD PHILS. CORP. 73289 12/28/2006 6,905,344.39 HHHH-946 Annex 17 HEWLETT PACKARD PHILS. CORP. 73353 1/3/2007 2,792,278.04 HHHH-947 Annex 17 HEWLETT PACKARD PHILS. CORP. 73704 1/16/2007 6,940,500.36 HHHH-948 Annex 17 HEWLETT PACKARD PHILS. CORP. 73724 1/18/2007 415,899.72 HHHH-949 Annex 17 HEWLETT PACKARD PHILS. CORP. 73889 2/1/2007 2,375,768.16 HHHH-950 Annex 17 HEWLETT PACKARD PHILS. CORP. 74015 2/7/2007 853,571.28 HHHH-951 Annex 17 HEWLETT PACKARD PHILS. CORP. 74016 2/8/2007 893,899.92 HHHH-952 Annex 17 HEWLETT PACKARD PHILS. CORP. 74046 2/16/2007 739,032.24 HHHH-953 Annex 17 HEWLETT PACKARD PHILS. CORP. 74442 3/5/2007 349,265.40 HHHH-954 Annex 17 HEWLETT PACKARD PHILS. CORP. 74859 3/15/2007 20,002,543.24 HHHH-955 Annex 17 HEWLETT PACKARD PHILS. CORP. 75043 3/29/2007 662,192.16 HHHH-956 Annex 17 HEWLETT PACKARD PHILS. CORP. 75186 4/10/2007 8,686,253.04 HHHH-957 Annex 17 HEWLETT PACKARD PHILS. CORP. 75198 4/12/2007 870,094.62 HHHH-958 Annex 17 HEWLETT PACKARD PHILS. CORP. 75693 4/26/2007 2,331,068.04 HHHH-959 Annex 17 HEWLETT PACKARD PHILS. CORP. 75909 5/3/2007 723,902.72 HHHH-960 Annex 17 HEWLETT PACKARD PHILS. CORP. 76118 5/16/2007 6,913,698.12 HHHH-961 Annex 17 HEWLETT PACKARD PHILS. CORP. 76134 5/21/2007 82,405.32 HHHH-962 Annex 17 HEWLETT PACKARD PHILS. CORP. 76314 5/24/2007 783,323.16 HHHH-963 Annex 17 HEWLETT PACKARD PHILS. CORP. 76347 5/31/2007 4,988,747.46 HHHH-964 Annex 17 HEWLETT PACKARD PHILS. CORP. 76716 6/13/2007 11,630,645.16 HHHH-965 Annex 17 HEWLETT PACKARD PHILS. CORP. 76746 6/21/2007 2,863,001.84 HHHH-966 Annex 17 HEWLETT PACKARD PHILS. CORP. 76989 6/28/2007 577,611.12 HHHH-967 Annex 17 HMK PARTY PACKAGERS, INC. 0324 4/4/2007 626.40 HHHH-968 Annex 17 HMK PARTY PACKAGERS, INC. 0335 6/22/2007 2,409.60 HHHH-969 Annex 17 HYATT INDUSTRIAL MFG CORP. 8381 3/27/2007 16,041.82 HHHH-970 Annex 17 IBM PHILS.,INC. 191841 7/20/2006 2,429,193.40 HHHH-971 Annex 17 IBM PHILS.,INC. 191842 7/20/2006 2,106,587.30 HHHH-972 Annex 17 IBM PHILS.,INC. 191843 7/20/2006 154,446.12 HHHH-973 Annex 17 IBM PHILS.,INC. 192653 8/17/2006 154,790.88 HHHH-974 Annex 17 IBM PHILS.,INC. 192662 8/23/2006 151,536.83 HHHH-975 Annex 17 IBM PHILS.,INC. 192741 9/14/2006 42,768.06 HHHH-976 Annex 17 IBM PHILS.,INC. 192749 9/21/2006 156,938.88 HHHH-977 Annex 17 IBM PHILS.,INC. 193464 10/26/2006 585,854.52 HHHH-978 Annex 17 IBM PHILS.,INC. 193491 11/3/2006 719,438.04 HHHH-979 Annex 17 IBM PHILS.,INC. 193492 11/3/2006 871,558.80 HHHH-980 Annex 17 IBM PHILS.,INC. 193493 11/3/2006 2,419,447.32 HHHH-981 Annex 17 IBM PHILS.,INC. 193729 11/24/2006 216,565.92 HHHH-982 Annex 17 IBM PHILS.,INC. 193730 11/24/2006 255,719.75 HHHH-983 Annex 17 IBM PHILS.,INC. 193840 11/30/2006 172,267.44 HHHH-984 Annex 17 IBM PHILS.,INC. 194302 12/19/2006 330,318.47 HHHH-985 Annex 17 IBM PHILS.,INC. 194303 12/19/2006 927,172.80 HHHH-986 Annex 17 IBM PHILS.,INC. 194304 12/19/2006 1,675,598.64 HHHH-987 Annex 17 IBM PHILS.,INC. 194333 12/30/2006 156,804.72 HHHH-988 Annex 17 IBM PHILS.,INC. 194336 1/8/2007 146,985.93 HHHH-989 Annex 17 IBM PHILS.,INC. 194361 12/28/2006 (27,953.51) HHHH-989 Annex 17 IBM PHILS.,INC. 194361 12/28/2006 2,087,195.64 HHHH-992 Annex 17 IBM PHILS.,INC. 195009 2/22/2007 6,035.93 HHHH-993 Annex 17 IBM PHILS.,INC. 195034 3/2/2007 149,609.64 HHHH-994 Annex 17 IBM PHILS.,INC. 195256 3/14/2007 55,813.13 HHHH-999 Annex 17 IBM PHILS.,INC. 195580 5/3/2007 136,787.88 HHHH-1006 Annex 17 IMAX PRODUCTIONS CO. 0181 1/18/2007 5,400.00 HHHH-1007 Annex 17 INAEC DEVELOPMENT CORP. 5938 9/20/2006 6,106.75 HHHH-1008 Annex 17 INFORMATION PROFESSIONALS, INC. 11848 7/13/2006 9,519.08 HHHH-1009 Annex 17 INFORMATION PROFESSIONALS, INC. 11860 7/20/2006 25,319.22 HHHH-1010 Annex 17 INFORMATION PROFESSIONALS, INC. 11863 7/14/2006 386.22 HHHH-1011 Annex 17 INFORMATION PROFESSIONALS, INC. 11906 7/27/2006 8,430.67 HHHH-1012 Annex 17 INFORMATION PROFESSIONALS, INC. 11967 8/10/2006 5,724.07 HHHH-1013 Annex 17 INFORMATION PROFESSIONALS, INC. 11999 8/15/2006 257.16 HHHH-1014 Annex 17 INFORMATION PROFESSIONALS, INC. 12000 8/17/2006 30,855.60 HHHH-1015 Annex 17 INFORMATION PROFESSIONALS, INC. 12112 9/14/2006 31,655.77 HHHH-1016 Annex 17 INFORMATION PROFESSIONALS, INC. 12119 9/12/2006 1,285.59 HHHH-1017 Annex 17 INFORMATION PROFESSIONALS, INC. 12128 9/18/2006 104.67 HHHH-1018 Annex 17 INFORMATION PROFESSIONALS, INC. 12138 9/19/2006 1,842.16 HHHH-1019 Annex 17 INFORMATION PROFESSIONALS, INC. 12199 10/5/2006 3,847.74 HHHH-1020 Annex 17 INFORMATION PROFESSIONALS, INC. 12230 10/12/2006 1,238.42 HHHH-1021 Annex 17 INFORMATION PROFESSIONALS, INC. 12274 10/19/2006 23,074.90 HHHH-1022 Annex 17 INFORMATION PROFESSIONALS, INC. 12275 10/25/2006 46.02 HHHH-1023 Annex 17 INFORMATION PROFESSIONALS, INC. 12288 10/26/2006 8,138.00 HHHH-1024 Annex 17 INFORMATION PROFESSIONALS, INC. 12327 11/3/2006 12,724.98 HHHH-1025 Annex 17 INFORMATION PROFESSIONALS, INC. 12360 11/9/2006 319.20 HHHH-1026 Annex 17 INFORMATION PROFESSIONALS, INC. 12376 11/16/2006 869.49 HHHH-1027 Annex 17 INFORMATION PROFESSIONALS, INC. 12382 11/16/2006 402.78 HHHH-1028 Annex 17 INFORMATION PROFESSIONALS, INC. 12408 11/23/2006 26,626.22 HHHH-1029 Annex 17 INFORMATION PROFESSIONALS, INC. 12427 11/28/2006 6,752.09 HHHH-1030 Annex 17 INFORMATION PROFESSIONALS, INC. 12437 11/29/2006 1,405.30 HHHH-1031 Annex 17 INFORMATION PROFESSIONALS, INC. 12448 11/30/2006 1,770.57 HHHH-1032 Annex 17 INFORMATION PROFESSIONALS, INC. 12458 12/5/2006 5,814.59 HHHH-1033 Annex 17 INFORMATION PROFESSIONALS, INC. 12468 12/7/2006 1,456.06 HHHH-1034 Annex 17 INFORMATION PROFESSIONALS, INC. 12480 12/8/2006 1,783.59 HHHH-1035 Annex 17 INFORMATION PROFESSIONALS, INC. 12496 12/12/2006 4,257.23 HHHH-1036 Annex 17 INFORMATION PROFESSIONALS, INC. 12513 12/15/2006 35,329.15 HHHH-1037 Annex 17 INFORMATION PROFESSIONALS, INC. 12535 12/21/2006 2,433.54 HHHH-1038 Annex 17 INFORMATION PROFESSIONALS, INC. 12576 12/28/2006 1,889.50 HHHH-1039 Annex 17 INFORMATION PROFESSIONALS, INC. 12581 12/29/2006 1,424.77 HHHH-1040 Annex 17 INFORMATION PROFESSIONALS, INC. 12595 1/15/2007 97.82 HHHH-1041 Annex 17 INFORMATION PROFESSIONALS, INC. 12611 1/11/2007 1,930.47 HHHH-1042 Annex 17 INFORMATION PROFESSIONALS, INC. 12653 1/25/2007 6,984.99 HHHH-1043 Annex 17 INFORMATION PROFESSIONALS, INC. 12659 1/24/2007 94.19 HHHH-1044 Annex 17 INFORMATION PROFESSIONALS, INC. 12777 2/15/2007 26,243.71 HHHH-1045 Annex 17 INFORMATION PROFESSIONALS, INC. 12784 2/16/2007 1,063.59 HHHH-1046 Annex 17 INFORMATION PROFESSIONALS, INC. 12830 3/1/2007 19,624.57 HHHH-1047 Annex 17 INFORMATION PROFESSIONALS, INC. 12846 3/5/2007 4,026.02 HHHH-1048 Annex 17 INFORMATION PROFESSIONALS, INC. 12860 3/8/2007 13,626.42 HHHH-1049 Annex 17 INFORMATION PROFESSIONALS, INC. 12912 3/22/2007 4,373.68 HHHH-1050 Annex 17 INFORMATION PROFESSIONALS, INC. 12939 3/27/2007 12,987.13 HHHH-1051 Annex 17 INFORMATION PROFESSIONALS, INC. 12977 4/10/2007 18,052.76 HHHH-1052 Annex 17 INFORMATION PROFESSIONALS, INC. 13067 5/2/2007 3,402.11 HHHH-1053 Annex 17 INFORMATION PROFESSIONALS, INC. 13111 5/24/2007 22,650.37 HHHH-1054 Annex 17 INFORMATION PROFESSIONALS, INC. 13118 5/16/2007 10,413.83 HHHH-1055 Annex 17 INFORMATION PROFESSIONALS, INC. 13155 5/21/2007 12,514.62 HHHH-1056 Annex 17 INFORMATION PROFESSIONALS, INC. 13188 5/31/2007 4,399.67 HHHH-1057 Annex 17 INFORMATION PROFESSIONALS, INC. 13213 6/7/2007 6,875.32 HHHH-1058 Annex 17 INFORMATION PROFESSIONALS, INC. 13235 6/13/2007 28,787.78 HHHH-1059 Annex 17 INFORMATION PROFESSIONALS, INC. 13257 6/21/2007 16,404.50 HHHH-1060 Annex 17 INFORMATION PROFESSIONALS, INC. 13281 6/26/2007 29,777.70 HHHH-1061 Annex 17 INFORMATION PROFESSIONALS, INC. 13288 6/28/2007 935.58 HHHH-1062 Annex 17 INFORMATION PROFESSIONALS, INC. 12888 3/15/2007 13,963.12 HHHH-1063 Annex 17 INSPIRA RESEARCH CONSULTING 111 6/13/2007 2,700.00 HHHH-1064 Annex 17 INSPIRA RESEARCH CONSULTING 091 2/7/2007 3,960.00 HHHH-1065 Annex 17 ISLA LIPANA & CO. 4659 8/7/2006 11,093.29 HHHH-1066 Annex 17 ISLA LIPANA & CO. 4938 9/8/2006 11,119.64 HHHH-1067 Annex 17 ISLA LIPANA & CO. 5066 9/15/2006 1,602.34 HHHH-1068 Annex 17 ISLA LIPANA & CO. 5183 10/12/2006 2,703.77 HHHH-1069 Annex 17 ISLA LIPANA & CO. 5207 9/27/2006 69,600.00 HHHH-1070 Annex 17 ISLA LIPANA & CO. 5590 11/7/2006 26,307.13 HHHH-1071 Annex 17 ISLA LIPANA & CO. 5978 12/28/2006 4,641.37 HHHH-1072 Annex 17 ISLA LIPANA & CO. 6443 2/8/2007 39,421.38 HHHH-1073 Annex 17 ISLA LIPANA & CO. 6817 3/6/2007 8,920.48 HHHH-1074 Annex 17 ISLA LIPANA & CO. 7036 3/27/2007 6,189.97 HHHH-1075 Annex 17 ISLA LIPANA & CO. 7225 4/11/2007 7,220.16 HHHH-1076 Annex 17 ISLA LIPANA & CO. 7546 5/15/2007 54,597.84 HHHH-1077 Annex 17 ISLA LIPANA & CO. 7772 5/22/2007 7,421.40 HHHH-1078 Annex 17 ISLA LIPANA & CO. 8114 6/8/2007 103,542.01 HHHH-1079 Annex 17 JARDIS PRINTING CORP. 4983 10/25/2006 150.00 HHHH-1080 Annex 17 JETS TROPHY, INC. 085457 1/4/2007 2,362.50 HHHH-1081 Annex 17 JETS TROPHY, INC. 085539 3/16/2007 1,129.29 HHHH-1082 Annex 17 JETS TROPHY, INC. 085771 4/26/2007 305.36 HHHH-1083 Annex 17 JETS TROPHY, INC. 85135 10/19/2006 985.71 HHHH-1084 Annex 17 JOBSREETCOM PHILS.,INC. 20485 1/26/2007 6,000.00 HHHH-1085 Annex 17 JONES LANG LASALLE PHILS.,INC. 2286 7/10/2006 83,713.15 HHHH-1086 Annex 17 JONES LANG LASALLE PHILS.,INC. 2287 7/10/2006 71,181.75 HHHH-1087 Annex 17 JONES LANG LASALLE PHILS.,INC. 2294 7/19/2006 11,835.89 HHHH-1088 Annex 17 JONES LANG LASALLE PHILS.,INC. 2298 7/26/2006 11,835.89 HHHH-1089 Annex 17 JONES LANG LASALLE PHILS.,INC. 2299 7/26/2006 227.04 HHHH-1090 Annex 17 JONES LANG LASALLE PHILS.,INC. 2300 7/26/2006 227.04 HHHH-1091 Annex 17 JONES LANG LASALLE PHILS.,INC. 2305 8/1/2006 18,416.79 HHHH-1092 Annex 17 JONES LANG LASALLE PHILS.,INC. 2306 8/1/2006 9,916.74 HHHH-1093 Annex 17 JONES LANG LASALLE PHILS.,INC. 2312 8/10/2006 98,987.52 HHHH-1094 Annex 17 JONES LANG LASALLE PHILS.,INC. 2313 8/10/2006 83,443.64 HHHH-1095 Annex 17 JONES LANG LASALLE PHILS.,INC. 2314 8/10/2006 8,226.59 HHHH-1096 Annex 17 JONES LANG LASALLE PHILS.,INC. 2315 8/10/2006 2,859.16 HHHH-1097 Annex 17 JONES LANG LASALLE PHILS.,INC. 2316 8/10/2006 2,096.67 HHHH-1098 Annex 17 JONES LANG LASALLE PHILS.,INC. 2317 8/10/2006 210.00 HHHH-1099 Annex 17 JONES LANG LASALLE PHILS.,INC. 2324 8/18/2006 9,916.74 HHHH-1100 Annex 17 JONES LANG LASALLE PHILS.,INC. 2328 8/29/2006 18,416.79 HHHH-1101 Annex 17 JONES LANG LASALLE PHILS.,INC. 2345 9/18/2006 124,895.79 HHHH-1102 Annex 17 JONES LANG LASALLE PHILS.,INC. 2346 9/18/2006 102,079.69 HHHH-1103 Annex 17 JONES LANG LASALLE PHILS.,INC. 2347 9/18/2006 7,453.48 HHHH-1104 Annex 17 JONES LANG LASALLE PHILS.,INC. 2348 9/20/2006 5,884.70 HHHH-1105 Annex 17 JONES LANG LASALLE PHILS.,INC. 2351 9/27/2006 9,916.74 HHHH-1106 Annex 17 JONES LANG LASALLE PHILS.,INC. 2352 9/27/2006 181.76 HHHH-1107 Annex 17 JONES LANG LASALLE PHILS.,INC. 2353 9/27/2006 8,600.03 HHHH-1108 Annex 17 JONES LANG LASALLE PHILS.,INC. 2354 9/27/2006 3,235.86 HHHH-1109 Annex 17 JONES LANG LASALLE PHILS.,INC. 2355 9/27/2006 18,416.79 HHHH-1110 Annex 17 JONES LANG LASALLE PHILS.,INC. 2375 10/19/2006 91,164.84 HHHH-1111 Annex 17 JONES LANG LASALLE PHILS.,INC. 2376 10/19/2006 82,848.90 HHHH-1112 Annex 17 JONES LANG LASALLE PHILS.,INC. 2377 10/19/2006 18,416.79 HHHH-1113 Annex 17 JONES LANG LASALLE PHILS.,INC. 2378 10/19/2006 9,916.74 HHHH-1114 Annex 17 JONES LANG LASALLE PHILS.,INC. 2379 10/19/2006 6,472.67 HHHH-1115 Annex 17 JONES LANG LASALLE PHILS.,INC. 2380 10/19/2006 2,859.16 HHHH-1116 Annex 17 JONES LANG LASALLE PHILS.,INC. 2387 10/27/2006 181.76 HHHH-1117 Annex 17 JONES LANG LASALLE PHILS.,INC. 2388 10/27/2006 8,600.03 HHHH-1118 Annex 17 JONES LANG LASALLE PHILS.,INC. 2389 10/27/2006 3,235.86 HHHH-1119 Annex 17 JONES LANG LASALLE PHILS.,INC. 2405 11/16/2006 4,780.59 HHHH-1120 Annex 17 JONES LANG LASALLE PHILS.,INC. 2406 11/16/2006 48,938.03 HHHH-1121 Annex 17 JONES LANG LASALLE PHILS.,INC. 2407 11/16/2006 68,082.99 HHHH-1122 Annex 17 JONES LANG LASALLE PHILS.,INC. 2408 11/16/2006 3,632.28 HHHH-1123 Annex 17 JONES LANG LASALLE PHILS.,INC. 2417 11/24/2006 3,235.86 HHHH-1124 Annex 17 JONES LANG LASALLE PHILS.,INC. 2418 11/24/2006 9,916.74 HHHH-1125 Annex 17 JONES LANG LASALLE PHILS.,INC. 2419 11/24/2006 18,416.79 HHHH-1126 Annex 17 JONES LANG LASALLE PHILS.,INC. 2420 11/24/2006 181.76 HHHH-1127 Annex 17 JONES LANG LASALLE PHILS.,INC. 2421 11/24/2006 8,600.03 HHHH-1128 Annex 17 JONES LANG LASALLE PHILS.,INC. 2436 12/14/2006 4,223.66 HHHH-1129 Annex 17 JONES LANG LASALLE PHILS.,INC. 2437 12/14/2006 8,605.00 HHHH-1130 Annex 17 JONES LANG LASALLE PHILS.,INC. 2438 12/14/2006 48,354.59 HHHH-1131 Annex 17 JONES LANG LASALLE PHILS.,INC. 2439 12/14/2006 59,513.05 HHHH-1132 Annex 17 JONES LANG LASALLE PHILS.,INC. 2449 1/2/2006 29,530.31 HHHH-1133 Annex 17 JONES LANG LASALLE PHILS.,INC. 2450 1/2/2006 15,900.94 HHHH-1134 Annex 17 JONES LANG LASALLE PHILS.,INC. 2451 1/2/2006 8,600.03 HHHH-1135 Annex 17 JONES LANG LASALLE PHILS.,INC. 2452 1/2/2006 181.76 HHHH-1136 Annex 17 JONES LANG LASALLE PHILS.,INC. 2453 1/2/2006 3,235.86 HHHH-1137 Annex 17 JONES LANG LASALLE PHILS.,INC. 2513 2/21/2007 65,939.45 HHHH-1138 Annex 17 JONES LANG LASALLE PHILS.,INC. 2514 2/21/2007 75,900.73 HHHH-1139 Annex 17 JONES LANG LASALLE PHILS.,INC. 2515 2/21/2007 5,034.46 HHHH-1140 Annex 17 JONES LANG LASALLE PHILS.,INC. 2516 2/21/2007 1,317.94 HHHH-1141 Annex 17 JONES LANG LASALLE PHILS.,INC. 2524 3/5/2007 9,611.64 HHHH-1142 Annex 17 JONES LANG LASALLE PHILS.,INC. 2525 3/5/2007 17,850.24 HHHH-1143 Annex 17 JONES LANG LASALLE PHILS.,INC. 2526 3/5/2007 181.76 HHHH-1144 Annex 17 JONES LANG LASALLE PHILS.,INC. 2527 3/5/2007 8,600.03 HHHH-1145 Annex 17 JONES LANG LASALLE PHILS.,INC. 2528 3/5/2007 3,235.86 HHHH-1146 Annex 17 JONES LANG LASALLE PHILS.,INC. 2545 3/22/2007 1,014.09 HHHH-1147 Annex 17 JONES LANG LASALLE PHILS.,INC. 2546 3/22/2007 1,622.29 HHHH-1148 Annex 17 JONES LANG LASALLE PHILS.,INC. 2547 3/22/2007 36,003.48 HHHH-1149 Annex 17 JONES LANG LASALLE PHILS.,INC. 2548 3/22/2007 112,507.33 HHHH-1150 Annex 17 JONES LANG LASALLE PHILS.,INC. 2552 4/3/2007 3,235.86 HHHH-1151 Annex 17 JONES LANG LASALLE PHILS.,INC. 2553 4/3/2007 8,600.03 HHHH-1152 Annex 17 JONES LANG LASALLE PHILS.,INC. 2554 4/3/2007 23,075.97 HHHH-1153 Annex 17 JONES LANG LASALLE PHILS.,INC. 2555 4/3/2007 42,855.38 HHHH-1154 Annex 17 JONES LANG LASALLE PHILS.,INC. 2556 4/3/2007 181.76 HHHH-1155 Annex 17 JONES LANG LASALLE PHILS.,INC. 2570 4/23/2007 2,583.22 HHHH-1156 Annex 17 JONES LANG LASALLE PHILS.,INC. 2571 4/23/2007 40,715.53 HHHH-1157 Annex 17 JONES LANG LASALLE PHILS.,INC. 2572 4/23/2007 2,569.10 HHHH-1158 Annex 17 JONES LANG LASALLE PHILS.,INC. 2573 4/23/2007 156,667.16 HHHH-1159 Annex 17 JONES LANG LASALLE PHILS.,INC. 2575 4/17/2007 6,924.95 HHHH-1160 Annex 17 JONES LANG LASALLE PHILS.,INC. 2582 5/2/2007 25,692.24 HHHH-1161 Annex 17 JONES LANG LASALLE PHILS.,INC. 2583 5/2/2007 13,834.28 HHHH-1162 Annex 17 JONES LANG LASALLE PHILS.,INC. 2588 5/7/2007 8,600.03 HHHH-1163 Annex 17 JONES LANG LASALLE PHILS.,INC. 2589 5/7/2007 3,235.86 HHHH-1164 Annex 17 JONES LANG LASALLE PHILS.,INC. 2590 5/7/2007 181.76 HHHH-1165 Annex 17 JONES LANG LASALLE PHILS.,INC. 2602 5/22/2007 151,327.74 HHHH-1166 Annex 17 JONES LANG LASALLE PHILS.,INC. 2603 5/22/2007 4,378.27 HHHH-1167 Annex 17 JONES LANG LASALLE PHILS.,INC. 2604 5/22/2007 3,699.32 HHHH-1168 Annex 17 JONES LANG LASALLE PHILS.,INC. 2605 5/22/2007 756.37 HHHH-1169 Annex 17 JONES LANG LASALLE PHILS.,INC. 2609 5/23/2007 46,005.53 HHHH-1170 Annex 17 JONES LANG LASALLE PHILS.,INC. 2610 5/23/2007 29,961.90 HHHH-1171 Annex 17 JONES LANG LASALLE PHILS.,INC. 2611 5/23/2007 2,859.16 HHHH-1172 Annex 17 JONES LANG LASALLE PHILS.,INC. 2612 5/23/2007 2,399.08 HHHH-1173 Annex 17 JONES LANG LASALLE PHILS.,INC. 2623 6/6/2007 25,397.56 HHHH-1174 Annex 17 JONES LANG LASALLE PHILS.,INC. 2624 6/6/2007 13,675.61 HHHH-1175 Annex 17 JONES LANG LASALLE PHILS.,INC. 2625 6/6/2007 8,600.03 HHHH-1176 Annex 17 JONES LANG LASALLE PHILS.,INC. 2626 6/6/2007 3,235.86 HHHH-1177 Annex 17 JONES LANG LASALLE PHILS.,INC. 2627 6/6/2007 181.76 HHHH-1178 Annex 17 JONES LANG LASALLE PHILS.,INC. 2634 6/15/2007 242,286.39 HHHH-1179 Annex 17 JONES LANG LASALLE PHILS.,INC. 2635 6/15/2007 385,272.01 HHHH-1180 Annex 17 JONES LANG LASALLE PHILS.,INC. 2636 6/15/2007 9,582.02 HHHH-1181 Annex 17 JONES LANG LASALLE PHILS.,INC. 2652 6/22/2007 13,802.36 HHHH-1182 Annex 17 JONES LANG LASALLE PHILS.,INC. 2653 6/22/2007 7,432.04 HHHH-1183 Annex 17 JONES LANG LASALLE PHILS.,INC. 2665 6/29/2007 5,340.00 HHHH-1184 Annex 17 JONES LANG LASALLE PHILS.,INC. 2471 1/19/2007 2,593.75 HHHH-1185 Annex 17 JONES LANG LASALLE PHILS.,INC. 2472 1/19/2007 2,334.96 HHHH-1186 Annex 17 JONES LANG LASALLE PHILS.,INC. 2473 1/19/2007 75,024.83 HHHH-1187 Annex 17 JONES LANG LASALLE PHILS.,INC. 2474 1/19/2007 146,691.42 HHHH-1188 Annex 17 JONES LANG LASALLE PHILS.,INC. 2487 1/30/2007 8,600.03 HHHH-1189 Annex 17 JONES LANG LASALLE PHILS.,INC. 2488 1/30/2007 3,235.86 HHHH-1190 Annex 17 JONES LANG LASALLE PHILS.,INC. 2489 1/30/2007 181.76 HHHH-1191 Annex 17 JOSE R MORENO JR 0036 3/20/2007 105,253.29 HHHH-1192 Annex 17 JOSE RODRIGUEZ GAN 351 8/18/2006 613,028.58 HHHH-1193 Annex 17 KARVINE CONSULTANTS 0106 9/21/2006 2,640.00 HHHH-1194 Annex 17 KARVINE CONSULTANTS 0107 10/10/2006 81,642.86 HHHH-1195 Annex 17 KARVINE CONSULTANTS 0108 10/30/2006 2,250.00 HHHH-1196 Annex 17 LINK WORTH INTERNATIONAL, INC. 27232 7/14/2006 192.86 HHHH-1197 Annex 17 LINK WORTH INTERNATIONAL, INC. 27579 9/4/2006 192.87 HHHH-1198 Annex 17 LINK WORTH INTERNATIONAL, INC. 27786 110/10/2006 257.14 HHHH-1199 Annex 17 LINK WORTH INTERNATIONAL, INC. 27853 10/20/2006 128.57 HHHH-1200 Annex 17 LINK WORTH INTERNATIONAL, INC. 28158 12/8/2006 85.71 HHHH-1201 Annex 17 LINK WORTH INTERNATIONAL, INC. 28447 2/9/2007 257.14 HHHH-1202 Annex 17 LINK WORTH INTERNATIONAL, INC. 28560 3/2/2007 64.29 HHHH-1203 Annex 17 LINK WORTH INTERNATIONAL, INC. 28721 3/30/2007 64.29 HHHH-1204 Annex 17 LINK WORTH INTERNATIONAL, INC. 28759 4/13/2007 64.29 HHHH-1205 Annex 17 MANDARIN ORIENTAL MANILA 1432541 11/3/2006 6,199.47 HHHH-1206 Annex 17 MANDARIN ORIENTAL MANILA 1435312 12/12/2006 5,040.00 HHHH-1207 Annex 17 MANDARIN ORIENTAL MANILA 1435414 12/15/2006 5,456.80 HHHH-1208 Annex 17 MANDARIN ORIENTAL MANILA 1435532 1/9/2007 9,000.00 HHHH-1209 Annex 17 MANDARIN ORIENTAL MANILA 1441253 3/23/2007 25,200.00 HHHH-1210 Annex 17 MANDARIN ORIENTAL MANILA 1441405 4/2/2007 5,040.00 HHHH-1211 Annex 17 MANDARIN ORIENTAL MANILA 1445056 6/22/2007 5,040.00 HHHH-1212 Annex 17 MAXIBUILD, INC. 655 8/3/2006 233,031.43 HHHH-1213 Annex 17 MAXIBUILD, INC. 656 8/10/2006 773,721.43 HHHH-1214 Annex 17 MAXIBUILD, INC. 658 8/24/2006 287,883.90 HHHH-1215 Annex 17 MAXIBUILD, INC. 681 6/13/2007 48,589.20 HHHH-1216 Annex 17 MAXIBUILD, INC. 683 6/29/2007 113,374.80 HHHH-1217 Annex 17 MAXIBUILD, INC. 661 9/14/2006 245,493.00 HHHH-1218 Annex 17 MET HOLDINGS, INC. 0102 3/20/2007 145,845.00 HHHH-1219 Annex 17 MICROBASE, INC. 49233 5/3/2007 2,089.50 HHHH-1220 Annex 17 MY DESTINY CABLE BROADBAND 12894 7/27/2006 3,299.57 HHHH-1221 Annex 17 MY DESTINY CABLE BROADBAND 18328 8/25/2006 3,299.57 HHHH-1222 Annex 17 LINK WORTH INTERNATIONAL, INC. 23313 10/6/2006 3,046.71 HHHH-1223 Annex 17 MY DESTINY CABLE BROADBAND 23314 10/6/2006 2,793.86 HHHH-1224 Annex 17 MY DESTINY CABLE BROADBAND 23330 11/10/2006 394.61 HHHH-1225 Annex 17 MY DESTINY CABLE BROADBAND 37401 4/11/2007 7,893.48 HHHH-1226 Annex 17 MY DESTINY CABLE BROADBAND 37430 5/18/2007 2,022.86 HHHH-1227 Annex 17 MY DESTINY CABLE BROADBAND 41902 6/22/2007 6,217.29 HHHH-1228 Annex 17 NEEMDIRECT HOLDINGS, INC. 0003 1/24/2007 76,436.38 HHHH-1229 Annex 17 NEW WORLD INTERNATIONAL 02684 11/21/2006 56,825.68 HHHH-1231 Annex 17 NIPPON HOUSING PHILIPPINES, INC. 3207 8/10/2006 3,784.25 HHHH-1232 Annex 17 NIPPON HOUSING PHILIPPINES, INC. 3280 9/20/2006 3,707.74 HHHH-1233 Annex 17 NIPPON HOUSING PHILIPPINES, INC. 3281 9/20/2006 2,059.23 HHHH-1234 Annex 17 NIPPON HOUSING PHILIPPINES, INC. 3293 10/9/2006 3,715.48 HHHH-1235 Annex 17 NIPPON HOUSING PHILIPPINES, INC. 3372 11/3/2006 4,011.71 HHHH 1236 Annex 17 NIPPON HOUSING PHILIPPINES, INC. 3440 12/8/2006 4,168.37 HHHH-1237 Annex 17 NIPPON HOUSING PHILIPPINES, INC. 3485 1/19/2007 3,914.92 HHHH-1238 Annex 17 NIPPON HOUSING PHILIPPINES, INC. 3534 2/14/2007 3,936.16 HHHH-1239 Annex 17 NIPPON HOUSING PHILIPPINES, INC. 3578 3/16/2007 3,919.29 HHHH-1240 Annex 17 NIPPON HOUSING PHILIPPINES, INC. 3654 5/4/2007 2,469.92 HHHH-1241 Annex 17 NIPPON HOUSING PHILIPPINES, INC. 3674 5/11/2007 4,156.81 HHHH-1242 Annex 17 NIPPON HOUSING PHILIPPINES, INC. 3742 6/15/2007 3,910.85 HHHH-1243 Annex 17 NIPPON HOUSING PHILIPPINES, INC. 3780 6/29/2007 1,293.33 HHHH-1244 Annex 17 NIPPON HOUSING PHILIPPINES, INC. 3205 8/10/2006 828.07 HHHH-1245 Annex 17 ORACLE (PHILIPPINES) CORP. 14763 7/28/2006 4,320.00 HHHH-1246 Annex 17 ORIX RENTAL CORP. 1163 6/25/2007 6,009.66 HHHH-1247 Annex 17 ORIX RENTAL CORP. 1164 6/27/2007 6,009.66 HHHH-1248 Annex 17 PASEMI HILL REALTY, INC. 0024 4/19/2007 20,708.75 HHHH-1249 Annex 17 PASEMI HILL REALTY, INC. 0029 5/10/2007 967.70 HHHH-1250 Annex 17 PASEMI HILL REALTY, INC. 0030 6/20/2007 26,213.61 HHHH-1251 Annex 17 PHILIPPINE LONG DISTANCE TELEPHONE CO. 448164 7/11/2006 169,815.54 HHHH-1252 Annex 17 PHILIPPINE LONG DISTANCE TELEPHONE CO. 452465 8/9/2006 876.00 HHHH-1253 Annex 17 PHILIPPINE LONG DISTANCE TELEPHONE CO. 452466 8/9/2006 7,197.09 HHHH-1254 Annex 17 PHILIPPINE LONG DISTANCE TELEPHONE CO. 452467 8/9/2006 54,227.49 HHHH-1255 Annex 17 PHILIPPINE LONG DISTANCE TELEPHONE CO. 456857 8/29/2006 105,079.26 HHHH-1256 Annex 17 PHILIPPINE LONG DISTANCE TELEPHONE CO. 456858 8/29/2006 52,947.51 HHHH-1257 Annex 17 PHILIPPINE LONG DISTANCE TELEPHONE CO. 459553 10/26/2006 15,204.84 HHHH-1258 Annex 17 PHILIPPINE LONG DISTANCE TELEPHONE CO. 507211 4/12/2007 107,228.08 HHHH-1259 Annex 17 PHILIPPINE LONG DISTANCE TELEPHONE CO. 507212 4/12/2007 22,244.42 HHHH-1260 Annex 17 PHILIPPINE LONG DISTANCE TELEPHONE CO. 513830 5/17/2007 5,270.37 HHHH-1261 Annex 17 PHILIPPINE LONG DISTANCE TELEPHONE CO. 513831 5/17/2007 190,514.36 HHHH-1262 Annex 17 PHILIPPINE LONG DISTANCE TELEPHONE CO. 521307 6/14/2007 179,570.99 HHHH-1263 Annex 17 PHILIPPINE LONG DISTANCE TELEPHONE CO. 521308 6/14/2007 16,920.00 HHHH-1264 Annex 17 PHILIPPINE LONG DISTANCE TELEPHONE CO. 527845 7/6/2007 4,314.76 HHHH-1265 Annex 17 PHILIPPINE LONG DISTANCE TELEPHONE CO. PBMOR000000 12/5/2006 407,551.96 839 HHHH-1266 Annex 17 PHILIPPINE LONG DISTANCE TELEPHONE CO. PBMOR000001 12/15/2006 582,282.09 210 HHHH-1267 Annex 17 PHILIPPINE VENDING CO. 023580 4/4/2007 12,642.43 HHHH-1268 Annex 17 PHILIPPINE VENDING CO. 025026 6/6/2007 354.08 HHHH-1269 Annex 17 PHILIPPINE VENDING CO. 025307 6/21/2007 10,198.71 HHHH-1270 Annex 17 PHILIPPINE VENDING CO. 025460 6/29/2007 7,362.00 HHHH-1271 Annex 17 PHILIPPINE VENDING CO. 081806 2/27/2007 120.00 HHHH-1272 Annex 17 PHILIPPINE VENDING CO. 081808 2/27/2007 120.00 HHHH-1330 Annex 17 PRONTO EXPRESS DISTRIBUTION 65005 7/27/2006 4,569.14 HHHH-1331 Annex 17 PRONTO EXPRESS DISTRIBUTION 65124 8/4/2006 3,677.45 HHHH-1332 Annex 17 PRONTO EXPRESS DISTRIBUTION 65182 8/10/2006 1,199.97 HHHH-1333 Annex 17 PRONTO EXPRESS DISTRIBUTION 65735 10/22/2006 1,027.95 HHHH-1334 Annex 17 PRONTO EXPRESS DISTRIBUTION 65962 10/17/2006 964.29 HHHH-1335 Annex 17 PRONTO EXPRESS DISTRIBUTION 65990 10/19/2006 1,188.66 HHHH-1336 Annex 17 PRONTO EXPRESS DISTRIBUTION 66183 11/3/2006 2,208.17 HHHH-1337 Annex 17 PRONTO EXPRESS DISTRIBUTION 66303 11/16/2006 4,884.12 HHHH-1338 Annex 17 PRONTO EXPRESS DISTRIBUTION 66478 11/30/2006 1,188.66 HHHH-1339 Annex 17 PRONTO EXPRESS DISTRIBUTION 66726 12/28/2006 1,521.06 HHHH-1340 Annex 17 PRONTO EXPRESS DISTRIBUTION 66791 1/5/2007 188.40 HHHH-1341 Annex 17 PRONTO EXPRESS DISTRIBUTION 66851 1/11/2007 621.05 HHHH-1342 Annex 17 PRONTO EXPRESS DISTRIBUTION 66963 1/19/2007 1,027.95 HHHH-1343 Annex 17 PRONTO EXPRESS DISTRIBUTION 67095 1/31/2007 160.71 HHHH-1344 Annex 17 PRONTO EXPRESS DISTRIBUTION 67191 2/9/2007 517.50 HHHH-1345 Annex 17 PRONTO EXPRESS DISTRIBUTION 67238 2/14/2007 222.60 HHHH-1346 Annex 17 PRONTO EXPRESS DISTRIBUTION 67405 3/7/2007 1,188.66 HHHH-1347 Annex 17 PRONTO EXPRESS DISTRIBUTION 67619 3/22/2007 1,188.66 HHHH-1348 Annex 17 PRONTO EXPRESS DISTRIBUTION 67770 4/11/2007 537.66 HHHH-1349 Annex 17 PRONTO EXPRESS DISTRIBUTION 67882 4/23/2007 1,188.66 HHHH-1350 Annex 17 PRONTO EXPRESS DISTRIBUTION 67975 4/30/2007 714.36 HHHH-1351 Annex 17 PRONTO EXPRESS DISTRIBUTION 68224 5/25/2007 1,027.95 HHHH-1352 Annex 17 PRONTO EXPRESS DISTRIBUTION 68351 6/7/2007 737.76 HHHH-1353 Annex 17 PRONTO EXPRESS DISTRIBUTION 68478 6/21/2007 1,188.66 HHHH-1354 Annex 17 PRONTO EXPRESS DISTRIBUTION 68562 6/28/2007 710.07 HHHH-1356 Annex 17 RENT INFORMATION TECHNOLOGY, INC. 0531 7/28/2006 5,164.30 HHHH-1357 Annex 17 RENT INFORMATION TECHNOLOGY, INC. 0565 7/14/2006 3,942.85 HHHH-1358 Annex 17 RENT INFORMATION TECHNOLOGY, INC. 0584 8/15/2006 4,757.13 HHHH-1359 Annex 17 RENT INFORMATION TECHNOLOGY, INC. 0589 10/20/2006 5,978.56 HHHH-1360 Annex 17 RENT INFORMATION TECHNOLOGY, INC. 0594 11/17/2006 5,164.27 HHHH-1361 Annex 17 RENT INFORMATION TECHNOLOGY, INC. 0618 12/8/2006 5,164.27 HHHH-1362 Annex 17 RMJM PHILIPPINES, INC. 0601 9/19/2006 129,381.81 HHHH-1363 Annex 17 RMJM PHILIPPINES, INC. 0625 11/29/2006 54,192.86 HHHH-1364 Annex 17 RONNIEVILLE E QUIBILAN LESSOR 0001 7/14/2006 106,105.20 HHHH-1365 Annex 17 RRR HOLDINGS, INC. 0159 2/12/2007 177,750.00 HHHH-1366 Annex 17 SAP PHILIPPINES, INC. 3218 7/19/2006 8,400.00 HHHH-1367 Annex 17 SAP PHILIPPINES, INC. 3219 7/19/2006 8,400.00 HHHH-1368 Annex 17 SAP PHILIPPINES, INC. 3485 12/22/2006 33,600.00 HHHH-1369 Annex 17 SAP PHILIPPINES, INC. 4775 6/22/2007 58,800.00 HHHH-1370 Annex 17 SAP PHILIPPINES, INC. 4905 4/30/2007 49,980.00 HHHH-1376 Annex 17 SEMANTICS ACE FOR VERBAL EXCELLENCE 6954 7/6/2006 535.71 HHHH-1377 Annex 17 SEMANTICS ACE FOR VERBAL EXCELLENCE 6959 7/20/2006 1,425.27 HHHH-1378 Annex 17 SEMANTICS ACE FOR VERBAL EXCELLENCE 6965 7/31/2006 3,750.00 HHHH-1379 Annex 17 SEMANTICS ACE FOR VERBAL EXCELLENCE 7011 8/11/2006 535.71 HHHH-1380 Annex 17 SEMANTICS ACE FOR VERBAL EXCELLENCE 7173 1/12/2007 535.71 HHHH-1381 Annex 17 SEMANTICS ACE FOR VERBAL EXCELLENCE 7244 3/2/2007 10,786.15 HHHH-1382 Annex 17 SEMANTICS ACE FOR VERBAL EXCELLENCE 7353 4/19/2007 535.71 HHHH-1383 Annex 17 SEMANTICS ACE FOR VERBAL EXCELLENCE 7363 4/27/2007 2,313.21 HHHH-1384 Annex 17 SEMANTICS ACE FOR VERBAL EXCELLENCE 7387 6/7/2007 2,040.00 HHHH-1385 Annex 17 SEVEN SEVEN GLOBAL SERVICES 0007 7/7/2006 77,748.00 HHHH-1386 Annex 17 SEVEN SEVEN GLOBAL SERVICES 0010 8/3/2006 79,169.38 HHHH-1387 Annex 17 SKY CABLE CENTRAL CATV, INC. 320126 11/30/2006 241.32 HHHH-1388 Annex 17 SKY CABLE CENTRAL CATV, INC. 334498 2/22/2007 120.66 HHHH-1389 Annex 17 SKY CABLE CENTRAL CATV, INC. 352157 3/23/2007 234.86 HHHH-1390 Annex 17 SMART COMMUNICATIONS, INC. 239116 12/11/2006 18,825.45 HHHH-1391 Annex 17 SMART COMMUNICATIONS, INC. 245454 11/7/2006 16,798.83 HHHH-1392 Annex 17 SMART COMMUNICATIONS, INC. 253391 2/12/2007 18,460.42 HHHH-1393 Annex 17 SMART COMMUNICATIONS, INC. 256138 1/29/2007 21,634.62 HHHH-1394 Annex 17 SMART COMMUNICATIONS, INC. 256602 3/5/2007 20,764.05 HHHH-1395 Annex 17 SMART COMMUNICATIONS, INC. 259832 4/16/2007 18,192.08 HHHH-1396 Annex 17 SMART COMMUNICATIONS, INC. 261375 6/12/2007 22,774.95 HHHH-1397 Annex 17 SMART COMMUNICATIONS, INC. 425553 10/6/2006 18,184.90 HHHH-1398 Annex 17 SMART COMMUNICATIONS, INC. 873626 8/30/2006 48,503.70 HHHH-1399 Annex 17 SOLUTIONS, INC. 106 10/6/2006 18,000.00 HHHH-1400 Annex 17 SOLUTIONS INSURANCE BROKERS 5435 3/14/2007 2,834.34 HHHH-1401 Annex 17 SOLUTIONS INSURANCE BROKERS 5436 3/14/2007 6,315.01 HHHH-1404 Annex 17 TELECOMMUNICATIONS & COMPUTER 18241 11/9/2006 4,090.91 HHHH-1405 Annex 17 TELECOMMUNICATIONS & COMPUTER 18443 1/12/2007 730.51 HHHH-1406 Annex 17 THE PENINSULA MANILA 1201 8/25/2006 685.27 HHHH-1407 Annex 17 THE PENINSULA MANILA 2461 10/20/2006 810.00 HHHH-1408 Annex 17 THE PENINSULA MANILA 7531 5/11/2007 16,178.06 HHHH-1409 Annex 17 THE PENINSULA MANILA 7758 5/18/2007 6,456.00 HHHH-1410 Annex 17 THE PENINSULA MANILA 0638 8/11/2006 1,901.12 HHHH-1411 Annex 17 TYCO INTEGRATED SYSTEMS 002060 2/23/2007 6,851.88 HHHH-1412 Annex 17 U-BIX CORP. 156217 7/14/2006 6,602.55 HHHH-1413 Annex 17 U-BIX CORP. 159288 8/12/2006 8,027.30 HHHH-1414 Annex 17 U-BIX CORP. 170445 1/12/2007 7,617.92 HHHH-1415 Annex 17 U-BIX CORP. 171148 11/21/2006 18,506.95 HHHH-1416 Annex 17 U-BIX CORP. 172813 11/24/2006 4,504.51 HHHH-1417 Annex 17 U-BIX CORP. 183427 3/2/2007 9,363.66 HHHH-1418 Annex 17 U-BIX CORP. 187047 4/4/2007 7,315.85 HHHH-1419 Annex 17 U-BIX CORP. 191113 5/16/2007 18,763.43 HHHH-1420 Annex 17 VETERANS PHILIPPINE SCOUT SECURITY AGENCY 51875 12/5/2006 2,632.84 HHHH-1421 Annex 17 VETERANS PHILIPPINE SCOUT SECURITY AGENCY 53255 7/13/2006 637.46 HHHH-1422 Annex 17 VETERANS PHILIPPINE SCOUT SECURITY AGENCY 53331 8/3/2006 18,393.76 HHHH-1423 Annex 17 VETERANS PHILIPPINE SCOUT SECURITY AGENCY 53503 9/21/2006 23,695.56 HHHH-1424 Annex 17 VETERANS PHILIPPINE SCOUT SECURITY AGENCY 53527 9/26/2006 2,632.84 HHHH-1425 Annex 17 VETERANS PHILIPPINE SCOUT SECURITY AGENCY 53562 10/5/2006 10,531.36 HHHH-1426 Annex 17 VETERANS PHILIPPINE SCOUT SECURITY AGENCY 53658 10/19/2006 10,704.48 HHHH-1427 Annex 17 VETERANS PHILIPPINE SCOUT SECURITY AGENCY 53670 10/20/2006 106.24 HHHH-1428 Annex 17 VETERANS PHILIPPINE SCOUT SECURITY AGENCY 53723 11/3/2006 8,589.10 HHHH-1429 Annex 17 VETERANS PHILIPPINE SCOUT SECURITY AGENCY 53784 11/21/2006 11,062.58 HHHH-1430 Annex 17 VETERANS PHILIPPINE SCOUT SECURITY AGENCY 53849 12/7/2006 10,531.36 HHHH-1431 Annex 17 VETERANS PHILIPPINE SCOUT SECURITY AGENCY 54375 12/22/2006 10,531.36 HHHH-1432 Annex 17 VETERANS PHILIPPINE SCOUT SECURITY AGENCY 54421 1/4/2007 7,898.52 HHHH-1433 Annex 17 VETERANS PHILIPPINE SCOUT SECURITY AGENCY 54433 1/10/2007 3,766.10 HHHH-1434 Annex 17 VETERANS PHILIPPINE SCOUT SECURITY AGENCY 54508 1/26/2007 10,531.36 HHHH-1435 Annex 17 VETERANS PHILIPPINE SCOUT SECURITY AGENCY 54553 2/6/2007 10,531.36 HHHH-1436 Annex 17 VETERANS PHILIPPINE SCOUT SECURITY AGENCY 54612 2/22/2007 10,531.36 HHHH-1437 Annex 17 VETERANS PHILIPPINE SCOUT SECURITY AGENCY 54747 3/8/2007 10,743.85 HHHH-1438 Annex 17 VETERANS PHILIPPINE SCOUT SECURITY AGENCY 54822 3/22/2007 10,637.60 HHHH-1439 Annex 17 VETERANS PHILIPPINE SCOUT SECURITY AGENCY 54899 4/11/2007 10,531.36 HHHH-1440 Annex 17 VETERANS PHILIPPINE SCOUT SECURITY AGENCY 54986 4/19/2007 11,684.50 HHHH-1441 Annex 17 VETERANS PHILIPPINE SCOUT SECURITY AGENCY 55126 5/10/2007 22,582.31 HHHH-1442 Annex 17 VETERANS PHILIPPINE SCOUT SECURITY AGENCY 55190 5/30/2007 11,340.80 HHHH-1443 Annex 17 VETERANS PHILIPPINE SCOUT SECURITY AGENCY 55762 6/21/2007 11,569.93 HHHH-1444 Annex 17 VETERANS PHILIPPINE SCOUT SECURITY AGENCY 55778 6/25/2007 572.83 HHHH-1445 Annex 17 VETERANS PHILIPPINE SCOUT SECURITY AGENCY 59554 6/7/2007 11,340.80 HHHH-1446 Annex 17 V GRAPHIC ARTS, INC. 9491 8/2/2006 13,766.22 HHHH-1447 Annex 17 WATSON WYATT PHILIPPINES, INC. 16649 7/17/2006 8,400.00 HHHH-1448 Annex 17 WATSON WYATT PHILIPPINES, INC. 17630 6/14/2007 68,400.00 HHHH-1449 Annex 17 YUTIVO CORP. 53850 7/6/2006 7,020.00 HHHH-1450 Annex 17 YUTIVO CORP. 53881 7/27/2006 7,020.00 HHHH-1451 Annex 17 YUTIVO CORP. 54243 9/20/2006 7,020.00 HHHH-1452 Annex 17 YUTIVO CORP. 54347 11/8/2006 7,020.00 HHHH-1453 Annex 17 YUTIVO CORP. 54504 11/30/2006 7,020.00 HHHH-1454 Annex 17 YUTIVO CORP. 54547 12/28/2006 7,020.00 HHHH-1455 Annex 17 YUTIVO CORP. 54918 4/26/2007 1,560.00 HHHH-1481 Annex 17 PHILAMCARE HEALTH SYSTEMS, INC. 012760 9/25/2006 61,728.98 HHHH-1482 Annex 17 PHILAMCARE HEALTH SYSTEMS, INC. 004668 1/31/2007 3,943.03 HHHH-1483 Annex 17 PHILAMCARE HEALTH SYSTEMS, INC. 028243 2/21/2007 29,326.75 HHHH-1484 Annex 17 PHILAMCARE HEALTH SYSTEMS, INC. 036694 2/28/2007 1,104.03 HHHH-1485 Annex 17 PHILAMCARE HEALTH SYSTEMS, INC. 036693 6/28/2007 450.55 Footnotes 1. Docket (Vol. I),pp. 509-521. 2. Ibid ,pp. 523-541. 3. Ibid ,pp. 547-553. 4. Docket (Vol. II),pp. 556-586. 5. Ibid ,pp. 880-906. 6. Id. ,pp. 919-934. 7. Id. ,pp. 943-947. 8. Id. ,pp. 952-972. 9. Id. ,pp. 984-993. 10. Id. ,pp. 996-997. 11. Id. ,pp. 1001-1002. 12. Id. ,pp. 1012-1013. 13. Id. ,pp. 1017-1019. 14. Id. ,pp. 1023-1030. 15. Joint Stipulation of Facts and Issues (JSFI),Docket (Vol. I),p. 188. 16. Luzon Hydro Corporation vs. Commissioner of Internal Revenue , G.R. No. 188260, November 13, 2013; Southern Phil. Power Corp. vs. CIR , G.R. No. 179632, October 19, 2011; Silicon Philippines, Inc. (Formerly Intel Philippines Manufacturing, Inc.) vs. Commissioner of Internal Revenue , G.R. No. 172378, January 17, 2011; AT&T Communication Services Phil., Inc. vs. CIR ,G.R. No. 182364, August 3, 2010; San Roque Power Corporation vs. CIR , G.R. No. 180345, November 25, 2009; Intel Technology Philippines, Inc. vs. CIR , G.R. No. 166732, April 27, 2007. 17. Par. 3, Admitted Facts by Petitioner and Respondent, JSFI, Docket (Vol. I),p. 186. 18. Exhibit "B". 19. G.R. No. 153205, January 22, 2007. 20. Exhibit "A". 21. Exhibits "C-1" to "C-30". 22. Exhibits "DD" to "FF". 23. Exhibits "UUU","UUU-1" to "UUU-148". 24. Exhibit "KK". 25. Exhibits "TTT","TTT-1" to "TTT-273". 26. SGV & Co.,through its Partner, Ms. Czarina R. Miranda. 27. Exhibit "MMM",Annex 5. 28. Exhibits "JJJJ-1" to "JJJJ-8". 29. Exhibits "LL" to "KKK". 30. Id. 31. Exhibits "C-1" to "C-30". 32. Erroneously indicated as P6,747,568.58 in the return. 33. Exhibits "HHHH-1" to "HHHH-1588". 34. Exhibit "MMM". 35. See Annex A for the detailed breakdown. 36. Panasonic Communication Imaging Corporation of the Philippines vs. Commissioner of Internal Revenue , G.R. No. 178090, February 8, 2010.