Emerson Electric (Asia) Limited-Rohq v. Commissioner of Internal Revenue

SECOND DIVISION [C.T.A. CASE NO. 8532. October 19, 2015.] EMERSON ELECTRIC (ASIA) LIMITED-ROHQ , petitioner , vs . COMMISSIONER OF INTERNAL REVENUE , respondent . DECISION CASANOVA , J p : This is a claim for refund or issuance of tax credit certificate in the amount of Thirty Six Million Nine Hundred Fifty Nine Thousand Seven Hundred Ninety Two and 44/100 Pesos (P36,959,792.49), allegedly attributable to petitioner Emerson Electric (Asia) Limited-ROHQ's zero-rated transactions from domestic purchases of goods and services, as well as purchases/importations of capital goods, for the period January to September 2010. Petitioner is a corporation duly organized and existing under the laws of Hong Kong with license to transact business in the Philippines and with office address at 7/F Robinson Cybergate Plaza Bldg., EDSA, Mandaluyong City. 1 Respondent Commissioner of Internal Revenue is the head of the Bureau of Internal Revenue acting through the Department of Finance One Stop Shop Inter-Agency Tax Credit and Duty Drawback Center (DOF-OSS), and who holds office at the BIR National Office Building located at Agham Road, Diliman, Quezon City. 2 Petitioner is duly registered with the Securities and Exchange Commission and is licensed as a regional operating headquarters (ROHQ) in the Philippines to provide qualifying services of general administration and planning, business planning and coordination, sourcing/procurement of raw materials and components, corporate finance and advisory services, marketing control and sales promotion, training and personnel management, logistics services and product development, technical support and maintenance, data processing and communication, and business development to its affiliates in the Philippines and abroad. 3 Petitioner is also registered with the Bureau of Internal Revenue (BIR) as a VAT taxpayer with TIN/VAT Registration No. 252-158-539-000 as of May 30, 2007 as shown in BIR Certificate of Registration No. OCN 3RC0000537738 which was issued by BIR Revenue District Office (RDO) No. 41 following petitioner's transfer from RDO 43A (Pasig) due to change of address. 4 CAIHTE Petitioner adopts the fiscal year of October 1 of the prior year to September 30 of the current year. 5 For the fiscal year (FY) period January 1, 2010 to September 30, 2010, petitioner filed with the BIR its Quarterly Value-added tax (VAT) Returns as follows: Period Covered Taxable Quarter Date Filed Jan-Mar 2010 2nd Quarter FY 2010 April 25, 2010 Apr-Jun 2010 3rd Quarter FY 2010 July 26, 2010 Jul-Sep 2010 4th Quarter FY 2010 October 23, 2010 6 Subsequently, petitioner amended the above returns and filed its final Amended Quarterly VAT Returns 7 on March 22, 2012. During the period January to December 2010, petitioner was substantially engaged in zero-rated sales of services, 8 which were generated from rendering qualifying services to various non-resident affiliates the consideration for which was paid for in acceptable foreign currency and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas. 9 It, likewise, paid input taxes on its purchases of goods and services attributable to its VATable and zero-rated sales. Input taxes in the amount of P6,054,530.95 came from purchases/importations of capital goods. 10 As shown in petitioner's Quarterly VAT Returns for the 2nd to the 4th quarters of FY 2010, 11 as well as in the succeeding Quarterly VAT Returns (1st quarter of FY 2011 until the 2nd quarter of 2012), 12 the input taxes attributable to petitioner's zero-rated transactions and purchases/importations of capital goods in the total amount of 36,959,792.49 remained under the "Total Available Input" and were not offset against any input VAT. After applying input taxes attributable to petitioner's zero-rated transactions and those paid on purchases/importations of capital goods to the extent allowable for the period against its output VAT liability of P2,028,674.30, the total unutilized input VAT for the claim period January to September 2010 amounted to P36,959,792.49. 13 On March 23, 2012, petitioner filed its claim for refund or issuance of tax credit with the DOF-OSS, including its complete supporting documents, 14 for its unutilized input VAT arising from domestic purchases of goods and services, as well as purchases/importations of capital goods, attributable to zero-rated transactions for the period January to September 2010 in the aggregate amount of P36,959,792.49. 15 Asserting respondent's inaction on its administrative claim within the mandatory period of 120-days, petitioner filed, on August 17, 2012, its judicial claim for refund with this Court via the instant Petition for Review. 16 After asking for an extension of time, respondent filed her Answer 17 on October 15, 2012, raising therein the following special and affirmative defenses: "3. She reiterates and re-pleads the preceding paragraphs of this Answer as part of her Special and Affirmative Defenses; 4. Petitioner's claim for the issuance of tax refund/tax credit certificate is subject to administrative investigation/examination by respondent's Bureau; 5. Taxes paid and collected by the BIR are presumed to have been paid in accordance with law, rules and regulations and the burden to prove otherwise is incumbent upon the petitioner; 6. Petitioner must prove it is entitled to a claim for refund under the strictest terms; 7. Petitioner must prove that it paid the alleged VAT input taxes for the periods in question; 8. Petitioner must prove that the same alleged VAT input taxes were not utilized against any output tax liability; 9. Petitioner must prove that the alleged VAT input taxes for the periods in question are attributable to its alleged VAT zero-rated export sales; 10. Petitioner must prove that the administrative and judicial claims were filed within the period prescribed by law; 11. Petitioner's assertion that its zero-rated export sales were paid for in acceptable foreign currency and accounted for in accordance with the rules of the Bangko Sentral ng Pilipinas (BSP) cannot be accorded weight. Plain allegations without any evidentiary documents to support its claim will not justify petitioner's application for tax refund; 12. Petitioner must prove that its sales are VAT zero-rated as contemplated under Section 112(A) of the 1997 Tax Code; 13. Moreover, in order to validly claim for tax credit/refund, it is imperative for petitioner to prove its compliance with the following, viz. : a. The registration requirements of a value-added taxpayer under the pertinent provision of the 1997 NIRC, as amended, and its implementing revenue regulations; b. The invoicing and accounting requirements for VAT-registered persons, as well as the filing and payment of VAT pursuant to the provisions of Sections 113 and 114 of the 1997 NIRC, as amended. Failure to comply with the invoicing requirements on the documents supporting the sale of goods and services will result in the disallowance of the claim for input tax of the taxpayer claimant (Revenue Memorandum Circular No. 42-2003); DETACa c. The submission of complete documents in support of the administrative claim for tax refund pursuant to Section 112 (C) of the 1997 NIRC, as amended, otherwise, there would be no sufficient compliance with regard to the filing of administrative claim for tax credit/refund which is a condition sine qua non prior to the filing of the [sic] such claim; d. That the input taxes of Php36,959,792.49 allegedly representing unutilized input VAT from its purchases of goods and services from VAT registered suppliers were: i. Paid by the petitioner; ii. Attributable to its zero-rated or effectively zero-rated sales; and iii. Such input taxes paid should not have been applied against any output tax. e. That petitioner's claim for tax credit/refund allegedly representing unutilized input VAT in the amount of Php36,959,792.49 was filed within two (2) years after the close of the taxable quarter when the sales were made in accordance with Section 112 (A) of the 1997 NIRC, as amended. 14. In an action for tax credit/refund, the burden of proof rests upon the taxpayer to establish by sufficient and competent evidence its entitlement to a claim for refund; 15. A tax credit or refund, like tax exemption, is strictly construed against the taxpayer. The taxpayer claiming the tax credit or refund has the burden of proving that he is entitled to the refund or credit, in this case VAT input tax, by submitting evidence that he has complied with the requirements laid down in the tax code and the BIR's revenue regulations under which such privilege of credit or refund is accorded." (Citations Omitted) On October 16, 2012, a Notice of Pre-Trial Conference 18 was issued by this Court setting the case for the pre-trial conference on November 22, 2012 at 9:00 a.m. On November 20, 2012, respondent filed her Respondent's Pre-Trial Brief, 19 while petitioner filed its Pre-Trial Brief for Petitioner 20 on November 16, 2012. Thereafter, the parties submitted their Joint Stipulation of Facts and Issue 21 on December 12, 2012. After finding everything in order, this Court issued a Pre-Trial Order 22 on January 3, 2013, thereby declaring the pre-trial terminated and ordering petitioner to proceed with the initial presentation of its evidence. Petitioner presented and offered the testimony of its Tax Accountant, Ms. Pamela B. Ariaga , as its first witness, to prove, among others, that its administrative and judicial claims for the issuance of a tax credit certificate were filed within the period prescribed in Section 112 (A) and (C) of the National Internal Revenue Code (NIRC) of 1997, as amended. Thereafter, petitioner presented its Tax and Compliance Manager, Atty. Raquel Dujunco , who testified that petitioner is engaged in providing qualifying services of general administration and planning; business planning and coordination; sourcing/procurement of raw materials and components; training and personnel management; logistics services and product development; technical support and maintenance; data processing and communication; and business development to its affiliates in the Philippines and abroad. She further testified that during the period of January to September 2010, petitioner rendered qualifying services to its various non-resident affiliates which have been paid for in acceptable foreign currency and duly accounted for in accordance with the BSP rules and regulations. For its third witness, petitioner offered the testimony of its Accounting Manager, Ms. Anna Mae Santos , to prove, among others that petitioner incurred or paid input VAT on its domestic purchases of goods and services, importation of goods, and purchases and importation of capital goods that were used in rendering qualifying services to petitioner's non-resident affiliates during the 2nd to 4th quarter of FY 2010. On June 5, 2013, petitioner filed a Manifestation/Submission (On Filing of Motion to Avail of the Provisions of Section 5, Rule 12 of the Revised Rules of the Court of Tax Appeals with attached Judicial Affidavit for Petitioner), 23 praying that Atty. Fredieric B. Landicho , a tax partner of Navarro, Amper & Co., be commissioned as an independent certified public accountant (ICPA) of the case, who shall conduct the audit and examination of petitioner's books of accounts and testify as to the correctness of his examination and findings in his report. During the June 10, 2013 hearing, this Court granted petitioner's Motion to Commission an ICPA and ordered the ICPA to submit his ICPA report within thirty (30) days therefrom. In compliance, the ICPA submitted his report on July 10, 2013. On October 16, 2013, petitioner filed a Formal Offer of Evidence with Omnibus Motion, 24 offering Exhibits "C" to "D", "F" to "Q", and "U" to "PP", all inclusive of their sub-markings. Subsequently, on March 17, 2014, petitioner filed a Supplemental Formal Offer of Evidence, 25 offering the Report of the ICPA dated October 16, 2013, marked as Exhibits "U-3" and "U-4". In the Resolution 26 dated April 25, 2014, this Court admitted Exhibits "U-3" and "U-4", and set the initial presentation of evidence for the respondent on May 5, 2014 at 9:00 a.m. However, during the May 5, 2014 hearing, respondent's counsel manifested that considering that there was no audit report forwarded by the BIR, she will not be presenting anymore evidence and will rest her case. aDSIHc On June 10, 2014, this Court issued a Resolution, 27 admitting petitioner's formally offered exhibits except for Exhibits "J-2", "J-3", "U-1" and "FF-4". This Court further ordered the parties to submit their respective memoranda within thirty (30) days therefrom. On June 26, 2014, petitioner filed a Motion for Reconsideration (of Resolution dated June 10, 2014) with Motion to Defer Submission of Memorandum, 28 praying for the reconsideration of the denial of Exhibits "J-2", "J-3" and "U-1", and that they be admitted as secondary evidence. Petitioner further prays that it be given a period of thirty (30) days from receipt of the resolution of its Motion for Reconsideration within which to file its Memorandum. Accordingly, this Court granted petitioner's Motions by admitting the previously denied exhibits, thereby forming them as part of the records of the case; and giving the parties a period of thirty (30) days upon receipt thereof within which to submit their respective memoranda. 29 On October 10, 2014, petitioner submitted its Memorandum, 30 while respondent submitted her Memorandum 31 on October 21, 2014. With the filing of the parties' respective memoranda, this Court in the Resolution 32 dated October 22, 2014, considered the instant case submitted for decision. The sole issue stipulated 33 by the parties for this Court's resolution is whether or not petitioner is entitled to a refund or tax credit of its unutilized input VAT arising from purchases of goods and services, as well as purchases/importations of capital goods, attributable to zero-rated sales for the 2nd quarter until the 4th quarter of its fiscal year 2010, or for the period from January to September 2010 in the amount of P36,959,792.49. After consideration of all the arguments and evidence presented, this Court finds the instant petition partially meritorious. In claiming input VAT refund or tax credits for zero-rated or effectively zero-rated VAT, Section 112 (A) and (C) of the National Internal Revenue Code (NIRC) of 1997, as amended, respectively provide that: " 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. xxx xxx xxx (C) Period within which Refund or Tax Credit of Input Taxes shall be Made . In proper cases, the Commissioner shall grant a refund or issue the tax credit certificate for creditable input taxes within one hundred twenty (120) days from the date of submission of complete documents in support of the application filed in accordance with Subsection (A) hereof. In case of full or partial denial of the claim for tax refund or tax credit, or the failure on the part of the Commissioner to act on the application within the period prescribed above, the taxpayer affected may, within thirty (30) days from the receipt of the decision denying the claim or after the expiration of the one hundred twenty day-period, appeal the decision or the unacted claim with the Court of Tax Appeals." Based from the above provision and pertinent jurisprudence 34 over the matter, a taxpayer engaged in zero-rated or effectively zero-rated transactions is entitled to claim a refund or tax credit of input taxes attributable to such sales upon compliance with the following requisites: 1. There must be zero-rated sales or effectively zero-rated sales; 2. Input taxes were incurred or paid; 3. That such input taxes are attributable to zero-rated or effectively zero-rated sales; 4. That the input taxes were not applied against any output VAT liability during and in the succeeding quarters; and 5. The claim for refund was filed within the two (2) year prescriptive period. Since the instant case essentially involves technical substantiation, this Court deems it best to first discuss the timeliness of petitioner's claim both in the administrative and judicial levels. Needless to state, to inquire into the existence of jurisdiction over the subject matter is the primary concern of the court, for thereon would depend the validity of its entire proceedings. 35 In disputing petitioner's claim, respondent stresses that petitioner must prove, among others, that the administrative and judicial claims were filed within the period prescribed by law, and the submission of complete documents in support of the administrative claim for tax refund, otherwise, there would be no sufficient compliance with regard to the filing of administrative claim which is a condition sine qua non prior to the filing of such claim. 36 ETHIDa Verily, in applying Section 112 (C) of the NIRC of 1997, as amended, the Supreme Court, in the case of COMMISSIONER OF INTERNAL REVENUE vs. AICHI FORGING COMPANY OF ASIA, INC . 37 exhaustively explained the significance of the period mentioned therein in relation to the validity of filing administrative and judicial claims for refund. It elucidated as follows: "The pivotal question of when to reckon the running of the two-year prescriptive period, however, has already been resolved in Commissioner of Internal Revenue v. Mirant Pagbilao Corporation , where we ruled that Section 112(A) of the NIRC is the applicable provision in determining the start of the two-year period for claiming a refund/credit of unutilized input VAT, and that Sections 204(C) and 229 of the NIRC are inapplicable as 'both provisions apply only to instances of erroneous payment or illegal collection of internal revenue taxes. We explained that: The above proviso [Section 112 (A) of the NIRC] clearly provides in no uncertain terms that unutilized input VAT payments not otherwise used for any internal revenue tax due the taxpayer must be claimed within two years reckoned from the close of the taxable quarter when the relevant sales were made pertaining to the input VAT regardless of whether said tax was paid or not . . . . . xxx xxx xxx Section 112(D) of the NIRC clearly provides that the CIR has '120 days, from the date of the submission of the complete documents in support of the application [for tax refund/credit],' within which to grant or deny the claim. In case of full or partial denial by the CIR, the taxpayer's recourse is to file an appeal before the CTA within 30 days from receipt of the decision of the CIR. However, if after the 120-day period the CIR fails to act on the application for tax refund/credit, the remedy of the taxpayer is to appeal the inaction of the CIR to CTA within 30 days . xxx xxx xxx . . . Subsection (A) of the said provision states that 'any VAT-registered person, whose sales are zero-rated or effectively zero-rated may, within two 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.' The phrase 'within two (2) years . . . apply for the issuance of a tax credit certificate or refund' refers to applications for refund/credit filed with the CIR and not to appeals made to the CTA. This is apparent in the first paragraph of subsection (D) of the same provision, which states that the CIR has '120 days from the submission of complete documents in support of the application filed in accordance with Subsections (A) and (B)' within which to decide on the claim. In fact, applying the two-year period to judicial claims would render nugatory Section 112(D) of the NIRC, which already provides for a specific period within which a taxpayer should appeal the decision or inaction of the CIR. The second paragraph of Section 112(D) of the NIRC envisions two scenarios: (1) when a decision is issued by the CIR before the lapse of the 120-day period; and (2) when no decision is made after the 120-day period. In both instances, the taxpayer has 30 days within which to file an appeal with the CTA. As we see it then, the 120-day period is crucial in filing an appeal with the CTA ." (Underscoring Ours) As gleaned in the above-cited case, the two (2) year prescriptive period is reckoned from the close of the taxable quarter when the sales were made. In the instant case, the earliest period covered by the subject claim is the 2nd quarter of FY 2010 which closed on March 31, 2010. Counting therefrom, petitioner had two years or until March 31, 2012 within which to file its administrative claim with the respondent. Evidently, petitioner seasonably filed its claim on March 23, 2012. 38 Also, the term "complete documents" under Section 112 (C) of the NIRC of 1997, as amended, should be understood to refer to those documents that are necessary to support the application for refund or tax credit certificate, as determined by the taxpayer. The BIR examiner can require the taxpayer to submit additional documents but the examiner cannot demand what type of supporting documents should be submitted. Otherwise, the taxpayer will be at the mercy of the examiner who may require the production of documents that the taxpayer cannot submit. Moreover, it is basic that respondent ought to know the tax records of all taxpayers. 39 Records reveal that on March 23, 2012, petitioner submitted its letter 40 stating that the pertinent documents are transmitted to the DOF-OSS as a mandatory requirement for VAT refund/credit claims. Further, considering that the records do not show that a written notice was sent by the BIR to inform petitioner that the supporting documents are incomplete or to require petitioner to submit additional documents, it can be surmised that on March 23, 2012, petitioner submitted the complete documents required by respondent in order for petitioner to claim a refund or tax credit. From the date of submission of petitioner's documents in support of its claim, respondent had one hundred twenty (120) days or until July 21, 2012 to act on petitioner's administrative claim. Adding thirty (30) days thereon, or until August 20, 2012, within which to appeal its judicial claim via the instant Petition for Review, petitioner's act of filing the instant Petition on August 17, 2012, was well within the period prescribed by law. Having settled that, this Court shall now proceed to determine the merit of petitioner's claim for refund/tax credit. cSEDTC Petitioner submits that the subject sales of services to its various non-resident affiliates are subject to zero percent VAT pursuant to Section 108 (B) (2) of the NIRC of 1997, as amended, which reads as follows: " 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: xxx xxx xxx (2) Services other than those mentioned in the preceding paragraph rendered to a person engaged in business conducted outside the Philippines or to a nonresident person not engaged in business who is outside the Philippines when the services are performed, 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 connection with this, the Supreme Court held in the case of COMMISSIONER OF INTERNAL REVENUE VS. BURMEISTER AND WAIN SCANDINAVIAN CONTRACTOR MINDANAO, INC ., 41 that in order for the sale 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. Anent the first requisite, it was undisputed that petitioner is a registered VAT taxpayer and with license issued by the Securities and Exchange Commission (SEC) to operate as a ROHQ in the Philippines and to provide qualifying services of general administration and planning; business planning and coordination; sourcing/procurement of raw materials and components; corporate finance and advisory services; marketing control and sales promotion; training and personnel management; logistics services and product development; technical support and maintenance; data processing and communication; and business development, to its affiliates in the Philippines and abroad. 42 Clearly, based from the foregoing, the enumerated services are in no way the same as "processing, manufacturing or repacking of goods". With regard to the second requisite, the services rendered by petitioner to its non-resident foreign affiliates were supported by "ZERO RATED SALES" official receipts 43 and invoices, 44 denominated in US Dollars which were inwardly remitted and accounted for in accordance with the BSP rules and regulations as evidenced by the Certification 45 and bank credit advices, 46 issued by the Standard Chartered Bank. And, as for the third requisite, to be considered as 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 and proof of incorporation or registration in a foreign country ( e.g ., Certificate of Incorporation, Memorandum and Articles of Association, and Certificate of Registration). Henceforth, only the following clients of petitioner shall be considered as non-resident foreign corporations doing business outside the Philippines: Client SEC Certificate of Article of Incorporation/ Non-Registration Certificate of Registration in a Foreign Country Alber Corporation MM-2 LL-2.1 to LL-2.13 ASCO Controls BV MM-5 LL-3.1 to LL-3.42 ASCO Joucomatic Ltd. MM-6 LL-4.1 to LL-4.19 ASCO Power Technologies, L.P. MM-9 LL-6.1 to LL-6.4 Closetmaid MM-14 LL-8.1 to LL-8.11 Computational Systems, Inc. MM-15 LL-9.1 to LL-9.12 Control Techniques Australia MM-16 LL-10.1 to LL-10.44 Pty. Limited Control Techniques-America MM-17 LL-11.1 to LL-11.13 EGS Electrical Group MM-21 LL-14.1 to LL-14.8 Electric Reliability Services MM-22 LL-15.1 to LL-15.17 Emerson Electric Asia-Pacific MM-28 LL-18.1 to LL-18.12 Emerson Electric Company MM-29 LL-19.1 to LL-19.54 Emerson FZE MM-33 LL-20.1 to LL-20.20 Emerson Hermetic Motors MM-35 LL-21.1 to LL-21.5 Emerson Network Power MM-37 LL-23.1 to LL-23.44 (Australia) Pty. Ltd. Emerson Network Power (Hong MM-38 LL-24.1 to LL-24.41 Kong) Co. Ltd. Emerson Network Power MM-41 LL-25.1 to LL-25.38 (Malaysia) SDN BHD Emerson Network Power MM-42 LL-26.1 to LL-26.36 (Singapore), Pre Ltd. Emerson Network Power MM-45 LL-28.1 to LL-28.10 Connectivity Solutions Emerson Network Power MM-46 LL-29.1 to LL-29.47; LL-30.1 Division/Emerson Japan, Ltd. to LL-30.33 Emerson Network Power MM-49 LL-31.1 to LL-31.41 Pakistan (PVT) Ltd. Emerson Network Power S.R.L. MM-50 LL-32.1 to LL-32.4 Emerson Network Power, MM-52 LL-34.1 to LL-34.6 Energy Systems, N.A., Inc. Emerson Process Management MM-53 LL-36.1 to LL-36.45 (Australia) Emerson Process Management MM-57 LL-38.1 to LL-38.11 Flow B.V. Emerson Process Management MM-61 LL-41.1 to LL-41.9 Power and Water Solutions, Inc. Emerson Process Management MM-62 LL-42.1 to LL-42.8 S.R.L. Emerson Process Management MM-63 LL-43.1 to LL-43.26 Shared Services Ltd. Emerson Process Management MM-64 LL-44.1 to LL-44.10 Valve Automation, Inc./EPM Valve Emerson Tool Company MM-66 LL-45.1 to LL-45.7 Fisher Rosemount Systems, Inc. MM-70 LL-46.1 to LL-46.11 Insinkerator MM-73 LL-48.1 to LL-48.5 Instrument & Valve Services MM-75 LL-49.1 to LL-49.4; LL-50.1 Company to LL-50.9 Kato Engineering, Inc. MM-77 LL-52.1 to LL-52.12 Knaack L.L.C. MM-78 LL-53.1 to LL-53.13 Kop-Flex, Inc. MM-79 LL-54.1 to LL-54.11 Liebert Corporation MM-80 LL-55.1 to LL-55.31 Micro Motion, Inc. MM-84 LL-56.1 to LL-56.16 Mobrey Ltd. MM-85 LL-57.1 to LL-57.28 Ridge Tool Company MM-88 LL-59.1 to LL-59.27 Therm-O-Disc MM-94 LL-60.1 to LL-60.28 Accordingly, petitioner's sales of services rendered to the aforementioned entities for the second, third, and fourth quarters of FY 2010 in the total amount of $7,888,548.86, with peso equivalent of P362,595,648.52 as presented below, qualify for VAT zero-rating pursuant to Section 108 (B) (2) of the NIRC of 1997, as amended, viz. : Official Inward Client Invoice Receipt Remittance Zero-Rated Sales Exhibit Exhibit Exhibit in USD in PhP Insinkerator II- 2 HH- 2 JJ- 66 3,180.57 148,278.33 Emerson Network Power, II- 7 HH- 8 JJ- 88 51,108.51 2,382,681.29 Energy Systems, N.A., Inc. Kato Engineering, Inc. II- 10 HH- 11 JJ- 94 7,993.96 372,678.81 Micro Motion, Inc. II- 11 HH- 12 JJ- 96 43,530.46 2,029,392.22 Emerson Hermetic Motors II- 12 HH- 13 JJ- 97 5,520.88 257,383.70 Emerson FZE II- 20 HH- 21 JJ- 110 33,016.40 1,539,226.22 Emerson Network Power II- 21 HH- 22 JJ- 109 5,406.28 252,041.04 Division/Emerson Japan, Ltd. Knaack L.L.C. II- 32 HH- 33 JJ- 125 17,535.47 817,504.49 Closetmaid II- 33 HH- 34 JJ- 126 11,908.00 555,151.56 Emerson Electric Asia-Pacific II- 36 HH- 37 JJ- 129 478,453.85 22,305,542.41 Emerson Electric Co. II- 37 HH- 38 JJ- 130 715,803.02 33,370,772.58 Therm-O-Disc II- 38 HH- 39 JJ- 132 44,138.43 2,057,735.81 Kato Engineering, Inc. II- 39 HH- 40 JJ- 133 7,258.70 335,429.75 Asco Power Technologies, L.P. II- 49 HH- 51 JJ- 152 38,099.67 1,776,208.52 Emerson Network Power, II- 51 HH- 53 JJ- 154 11,891.71 549,524.48 Energy Systems, N.A., Inc. Micro Motion, Inc. II- 53 HH- 56 JJ- 159 44,227.86 2,043,801.25 Emerson Network Power II- 56 HH- 59 JJ- 162 11,291.42 521,784.65 Connectivity Solutions Emerson Hermetic Motors II- 59 HH- 62 JJ- 165 6,550.24 302,691.31 Emerson Network Power II- 69 HH- 73 JJ- 175 47,960.47 2,216,287.85 (Malaysia) SDN BHD Emerson Network Power II- 70 HH- 74 JJ- 176 8,823.32 407,731.97 Division/Emerson Japan, Ltd. Emerson Network Power II- 73 HH- 78 JJ- 181 163,199.16 7,608,353.00 (Hong Kong) Co. Ltd. Emerson Process Management II- 79 HH- 84 JJ- 190 150,986.44 6,977,192.10 Shared Services Ltd. Emerson Tool Company II- 82 HH- 87 JJ- 193 6,512.47 300,945.93 Ridge Tool Company II 85 HH- 91 JJ- 198 47,937.02 2,234,826.27 II- 86 Emerson Electric Asia-Pacific II- 96 HH- 103 JJ- 209 535,848.01 24,761,922.35 Emerson Network Power II- 103 HH- 110 JJ- 247 6,165.54 284,650.96 Division/Emerson Japan, Ltd. Emerson Process Management II- 106 HH- 113 JJ- 252 23,652.09 1,092,980.11 (Australia) Emerson Process Management II- 107 HH- 114 JJ- 252 20,924.71 966,053.06 (Australia) Emerson Hermetic Motors II- 109 HH- 116 JJ- 251 6,524.64 301,229.91 Emerson Network Power II- 116 HH- 124 JJ- 260 27,033.27 1,248,073.36 (Singapore) Pte Ltd. Emerson Network Power II- 118 HH- 127 JJ- 261 38,206.50 1,763,919.60 (Malaysia) SDN BHD Emerson Network Power II- 124 HH- 133 JJ- 267 4,332.45 201,979.04 S.R.L. HH- 134 Ridge Tool Company II- 126 HH- 136 JJ- 266 79,268.26 3,659,660.99 Micro Motion, Inc. II- 127 HH- 137 JJ- 270 46,870.90 2,163,938.05 Emerson Electric Asia-Pacific II- 132 HH- 143 JJ- 278 514,975.49 23,775,414.17 Emerson Network Power II- 141 HH- 153 JJ- 326 56,961.08 2,632,212.52 (Australia) Pty. Ltd. Mobrey Ltd. II- 146 HH- 158 JJ- 334 3,785.36 174,762.69 Emerson Network Power II- 147 HH- 159 JJ- 341 3,941.31 182,130.77 S.R.L. Closetmaid II- 153 HH- 167 JJ- 282 16,590.51 765,951.50 Insinkerator II- 158 HH- 173 JJ- 295 6,004.70 277,481.51 HH- 174 JJ- 296 Asco Power Technologies, L.P. II- 164 HH- 180 JJ- 301 69,244.85 3,196,899.70 Therm-O-Disc II- 165 HH- 181 JJ- 300 41,576.34 1,919,498.54 Emerson Network Power, II- 166 HH- 182 JJ- 302 27,148.82 1,253,408.08 Energy Sytems, N.A., Inc. Emerson Network Power II- 174 HH- 190 JJ- 408 197,790.69 9,131,610.47 (Australia) Pty. Ltd. HH- 191 Emerson Network Power II- 175 HH- 192 JJ- 416 8,406.40 388,107.10 S.R.L. Emerson Network Power II- 181 HH- 200 JJ- 305 10,611.72 489,922.42 Connectivity Solutions Subtotal-2nd Quarter 3,708,197.95 171,994,972.44 Emerson Hermetic Motors II- 226 HH- 237 JJ- 314 5,743.65 261,550.54 Emerson Network Power II- 227 HH- 240 JJ- 319 24,233.97 1,103,550.53 (Singapore) Pte. Ltd. Emerson Network Power II- 230 HH- 244 JJ- 325 5,848.31 266,316.48 Division/Emerson Japan, Ltd. Emerson Network Power II- 231 HH- 245 JJ- 328 36,372.15 1,656,290.96 (Malaysia) SDN BHD Micro Motion, Inc. II- 234 HH- 248 JJ- 332 47,250.14 2,151,645.69 Emerson Tool Company II- 240 HH- 254 JJ- 342 7,984.84 363,608.37 Insinkerator II- 244 HH- 258 JJ- 346 5,255.59 233,581.75 Therm-O-Disc II- 245 HH- 259 JJ- 347 52,210.25 2,377,515.91 Emerson Electric Asia-Pacific II- 249 HH- 263 JJ- 354 505,735.77 23,029,861.71 Insinkerator II- 255 HH- 269 JJ- 359 556.66 25,348.82 Knaack L.L.C. II- 263 HH- 277 JJ- 368 28,883.30 1,315,268.65 Knaack L.L.C. II- 264 HH- 278 JJ- 368 24,964.33 1,109,525.67 Emerson Process Management II- 265 HH- 279 JJ- 369 20,432.68 930,449.90 (Australia) Asco Joucomatic Ltd. II- 269 HH- 284 JJ- 376 5,886.85 268,071.49 Kato Engineering, Inc. II- 270 HH- 285 JJ- 377 7,401.31 337,035.97 Kato Engineering, Inc. II- 271 HH- 286 JJ- 377 9,185.24 408,232.85 Emerson Network Power II- 275 HH- 291 JJ- 492 153,923.26 7,009,255.82 (Australia) Pty. Ltd. Emerson Network Power II- 277 HH- 293 JJ- 494 22,883.57 1,052,602.11 (Singapore) Pte. Ltd. Emerson Network Power II- 279 HH- 295 JJ- 496 138,651.76 6,313,832.34 (Hong Kong) Co. Ltd. Emerson Network Power II- 280 HH- 296 JJ- 496 151,263.04 6,722,801.11 (Hong Kong) Co. Ltd. Asco Controls BV II- 282 HH- 298 JJ- 502 1,442.52 65,688.52 Asco Controls BV II- 284 HH- 300 JJ- 502 4,923.58 218,825.76 Emerson Network Power II- 285 HH- 301 JJ- 503 38,122.55 1,694,335.39 (Malaysia) SDN BHD Emerson Process Management II- 287 HH- 303 JJ- 505 21,767.25 1,001,253.45 (Australia) Emerson Electric Asia-Pacific II- 290 HH- 306 JJ- 510 160,278.06 7,372,495.85 Control Techniques-AU II- 291 HH- 307 JJ- 515 1,411.66 64,933.76 Emerson Tool Company II- 292 HH- 308 JJ- 511 7,253.80 333,661.45 Closetmaid II- 296 HH- 312 JJ- 517 36,199.12 1,665,092.91 Therm-O-Disc II- 297 HH- 313 JJ- 519 50,170.72 2,307,760.81 Asco Power Technologies, L.P. II- 309 HH- 326 JJ- 538 85,308.64 3,924,040.47 Micro Motion, Inc. II- 310 HH- 328 JJ- 542 45,389.74 2,087,844.52 Control Techniques-America II- 316 HH- 334 JJ- 298 6,412.49 292,007.74 Emerson Network Power, II- 317 HH- 335 JJ- 302 27,148.82 1,236,285.05 Energy Systems, N.A., Inc. Asco Joucomatic Ltd. II- 319 HH- 337 JJ- 379 4,827.44 214,535.09 Emerson Network Power, II- 320 HH- 338 JJ- 382 14,148.98 628,843.49 Energy Systems, N.A., Inc. Emerson Network Power II- 322 HH- 341 JJ- 386 14,697.71 653,231.49 Connectivity Solutions Emerson Hermetic Motors II- 324 HH- 343 JJ- 388 10,634.05 472,624.40 Micro Motion, Inc. II- 329 HH- 348 JJ- 393 48,756.25 2,166,944.23 Emerson Network Power II- 331 HH- 350 JJ- 396 5,879.64 261,317.31 Division/Emerson Japan, Ltd. Mobrey, Ltd. II- 335 HH- 354 JJ- 399 3,186.70 145,113.84 Emerson FZE II- 336 HH- 355 JJ- 400 63,086.42 2,872,787.76 II- 337 HH- 356 Emerson Network Power II- 342 HH- 361 JJ- 406 26,052.96 1,157,909.22 (Singapore) Pte. Ltd. Emerson Process Management II- 353 HH- 372 JJ- 415 26,515.97 1,178,487.44 (Australia) Closetmaid II- 354 HH- 373 JJ- 417 66,940.15 3,048,276.37 II- 355 HH- 374 Emerson Tool Company II- 357 HH- 376 JJ- 420 7,563.37 336,149.74 Ridge Tool Company II- 358 HH- 377 JJ- 421 6,795.06 302,002.64 Therm-O-Disc II- 367 HH- 386 JJ- 430 57,716.69 2,565,185.97 Asco Power Technologies, L.P. II- 374 HH- 393 JJ- 381 66,585.60 3,032,131.11 Kato Engineering, Inc. II- 381 HH- 402 JJ- 450 7,245.90 333,298.07 Knaack L.L.C. II- 390 HH- 412 JJ- 461 23,604.02 1,085,741.49 Asco Joucomatic Ltd. II- 392 HH- 414 JJ- 462 4,533.41 208,528.52 Emerson Network Power II- 393 HH- 415 JJ- 467 8,612.97 396,180.77 Connectivity Solutions Emerson Network Power II- 396 HH- 418 JJ- 471 5,480.51 252,093.38 Division/Emerson Japan, Ltd. Emerson Hermetic Motors II- 403 HH- 425 JJ- 474 5,121.29 235,569.92 Mobrey, Ltd. II- 405 HH- 427 JJ- 477 4,557.18 202,541.31 Insinkerator II- 410 HH- 434 JJ- 482 2,350.33 108,110.86 Emerson FZE II- 411 HH- 435 JJ- 498 48,430.11 2,227,695.95 Emerson Network Power II- 412 HH- 436 JJ- 499 11,562.93 526,545.07 S.R.L. Mobrey, Ltd. II- 422 HH- 447 JJ- 561 3,491.43 160,599.36 Emerson Network Power II- 423 HH- 448 JJ- 562 47,434.93 2,181,919.50 (Malaysia) SDN BHD Emerson Network Power II- 426 HH- 451 JJ- 573 193,597.98 8,604,353.81 (Australia) Pty. Ltd. Emerson Network Power II- 436 HH- 464 JJ- 591 13,825.76 614,478.16 S.R.L. Emerson Network Power, II- 438 HH- 466 JJ- 603 1,244.88 57,262.19 Energy Systems, N.A., Inc. Emerson Network Power II- 442 HH- 471 JJ- 305 11,899.83 541,886.60 Connectivity Solutions Subtotal-3rd Quarter 2,556,875.67 115,972,917.38 Insinkerator II- 464 HH- 476 JJ- 526 92,520.42 4,242,110.29 HH- 477 JJ- 527 HH- 478 JJ- 528 Micro Motion, Inc. II- 470 HH- 484 JJ- 542 50,032.14 2,294,000.14 Emerson Network Power II- 480 HH- 493 JJ- 554 6,796.09 311,604.33 Division/Emerson Japan, Ltd. Emerson FZE II- 481 HH- 494 JJ- 559 48,956.45 2,244,679.18 Emerson Electric Asia-Pacific II- 485 HH- 500 JJ- 563 154,875.21 7,101,110.46 Emerson Network Power II- 486 HH- 502 JJ- 566 30,525.54 1,399,612.19 (Singapore) Pte. Ltd. Emerson Process Management II- 492 HH- 508 JJ- 572 22,674.68 1,039,646.10 (Australia) Emerson Network Power II- 500 HH- 516 JJ- 583 14,619.38 670,306.32 Connectivity Solutions Emerson Tool Company II- 501 HH- 517 JJ- 586 7,454.75 341,804.24 Emerson Network Power II- 508 HH- 525 JJ- 637 6,280.16 291,017.59 Division/Emerson Japan, Ltd. Mobrey, Ltd. II- 509 HH- 526 JJ- 638 4,224.32 193,687.31 Emerson Hermetic Motors II- 512 HH- 529 JJ- 645 6,882.87 318,946.69 Emerson Tool Company II- 513 HH- 530 JJ- 641 6,620.41 306,784.50 Emerson Process Management II- 520 HH- 537 JJ- 646 27,666.09 1,282,024.48 (Australia) Therm-O-Disc II- 527 HH- 545 JJ- 652 54,874.95 2,542,861.28 Micro Motion, Inc. II- 529 HH- 548 JJ- 654 51,115.70 2,368,660.65 Emerson Network Power II- 530 HH- 549 JJ- 655 192,604.90 8,831,036.75 (Hong Kong) Co. Ltd. Closetmaid II- 532 HH- 551 JJ- 657 38,160.61 1,768,332.14 Emerson FZE II- 535 HH- 555 JJ- 660 31,951.85 1,480,623.17 Emerson Network Power II- 536 HH- 556 JJ- 661 37,469.91 1,718,015.23 (Malaysia) SDN BHD Emerson Network Power II- 537 HH- 557 JJ- 661 38,652.73 1,791,136.59 (Malaysia) SDN BHD Control Techniques-AU II- 541 HH- 561 JJ- 666 1,385.33 64,195.08 Control Techniques America II- 545 HH- 566 JJ- 671 3,273.47 151,689.98 Emerson Electric Asia-Pacific II- 549 HH- 570 JJ- 675 138,928.56 6,437,838.33 Emerson Network Power II- 556 HH- 579 JJ- 682 225,335.60 10,331,756.69 (Australia) Pty. Ltd. Insinkerator II- 561 HH- 584 JJ- 686 2,339.91 105,591.60 Micro Motion, Inc. II- 581 HH 604 JJ- 687 71,655.40 3,233,546.66 Emerson Process Management II- 585 HH- 608 JJ- 501 15,064.28 679,795.97 Flow B.V. Kato Engineering, Inc. II- 635 HH- 660 JJ- 599 13,366.11 612,843.23 Insinkerator II- 638 HH- 664 JJ- 605 68,714.95 3,184,195.81 HH- 665 JJ- 606 Knaack, L.L.C. II- 647 HH- 678 JJ- 619 22,881.19 1,049,114.69 Knaack, L.L.C. II- 648 HH- 679 JJ- 619 20,871.88 967,186.22 Asco Power Technologies, L.P. II- 649 HH- 680 JJ- 620 81,488.86 3,736,307.42 Emerson Network Power, II- 650 HH- 681 JJ- 621 17,310.40 802,150.09 Energy Systems, N.A., Inc. II- 651 HH- 682 Control Techniques-AU II- 655 HH- 687 JJ- 626 1,559.42 71,500.23 Asco Joucomatic Ltd. II- 656 HH- 688 JJ- 627 5,096.29 233,667.60 Emerson Network Power II- 657 HH- 689 JJ- 629 9,244.43 428,379.49 Connectivity Solutions Subtotal-4th quarter 1,623,475.24 74,627,758.70 Grand Total 7,888,548.86 362,595,648.52 =========== ============ Thus, after finding that petitioner had valid VAT zero-rated sales for the se c ond, third, and fourth quarters of FY 2010, the Court shall now determine the input VAT attributable thereto. SDAaTC The Court commissioned ICPA verified petitioner's claim for refund or TCC in the aggregate amount of P36,959,792.49 47 representing excess and unutilized input VAT paid for the second to fourth quarters of FY 2010, which was broken down as follows: 2nd Quarter 3rd Quarter 4th Quarter Total Exhibit I-2 Exhibit I-4 Exhibit I-6 Domestic Purchases P10,904,965.79 P11,903,696.83 P11,428,157.11 P34,236,819.73 of Goods Other than Capital Goods Deferred on Capital 21,057,695.12 20,978,803.28 22,886,299.73 21,057,695.12 Goods Exceeding P1Million from Previous Quarter Purchase of Capital 1,380,831.66 3,502,976.29 1,170,723.00 6,054,530.95 Goods exceeding P1Million Less: Purchases of 20,978,803.28 22,886,299.73 22,360,579.00 22,360,579.00 Capital Goods exceeding P1Million deferred for the succeeding period Output Tax 377,859.80 840,224.93 810,589.57 2,028,674.30 Excess Input VAT P11,986,829.49 P12,658,951.74 P12,314,011.27 P36,959,792.50 ============ ============ ============ ============ As to the input VAT on Domestic Purchases of Goods Other Than Capital Goods, the ICPA found certain exceptions in the total amount of P15,757,333.62, while the amount of P18,266,519.50 is without exception, summarized as follows: Annex Exhibits Description Input VAT a. Without exception 3 W-1 to W-1395 Goods supported with original sales P2,661,931.13 invoices 3 W-1396 to 1411 Goods supported with certified true copy 43,827.86 of sales invoice 4 X-1 to X-50 Importation supported with customs 77,052.50 declarations 5 Y-1 to Y-1593 Services supported with original ORs 14,251,365.51 5 Y-1594 to Y- Services supported with certified true 74,969.99 1604 copy of ORs 5 Y-1605 to Y- Services supported with certification 1,157,372.51 1750 of OR issuance and photocopy of ORs Sub-total 18,266,519.50 II. n With certain exception 7 AA-1 Goods not supported with sales invoices 141,223.22 7 AA-2 to AA-8 Goods supported with certified true 44,108.60 copy of sales invoices dated out-of-period 7 AA-9 to AA-19 Goods supported with non-VAT 8,225.38 documents 7 AA-20 to AA-60 Goods supported with original sales 8,295.81 invoices but no address/ATP/signature of payee 7 AA-61 to AA-74 Goods supported with original sales 25,948.25 invoices but not in the name of EEAL/ different address 7 AA-75 to AA- Goods supported with original sales 394,940.68 175 invoices but dated out-of-period 7 AA-176 to AA- Goods supported with original sales 2,092.85 186 invoices with different address and dated out-of-period 7 AA-187 Goods supported with certified true 2,571.43 copy of zero-rated sales invoice 7 AA-188 to AA- Goods supported with photocopy of 20,571.16 225 sales invoices 7 AA-226 to AA- Goods supported with original ORs 7,056.80 227 7 AA-228 Goods supported with photocopy of 251.79 sales invoice with different address 7 AA-229 to AA- Goods supported with photocopy 14,497.50 231 sales invoices dated out of period 8 BB-1 to BB-59 Importations not supported with 449,275.58 customs declarations 8 BB-60 to BB-64 Importations supported with customs 141.39 declarations but no TIN/address 8 BB-65 Importation supported with customs 962.47 declaration not in the name of EEAL 8 BB-66 to BB-97 Importations supported with customs 46,831.83 declarations but undated 9 CC-1 to CC-2710 Services not supported with ORs 8,586,829.00 9 CC-2711 to CC- Services supported with certification 224,008.58 3000 of OR issuances, no attached ORs 9 CC-3001 to CC- Services supported with non-VAT 229,343.78 3052 documents 9 CC-3053 to CC- Services supported with original ORs 2,309,645.44 3496 but dated out-of-period 9 CC-3497 to CC- Services supported with original ORs 1,025,491.61 3578 but no address/TIN/VAT breakdown 9 CC-3579 to CC- Services supported with original ORs 12,015.06 3583 but no address/TIN, dated out-of-period 9 CC-3584 to CC- Services supported with original ORs 438,571.94 3586 but no ATP 9 CC-3587 to CC- Services supported with original ORs 52,795.44 3598 but not in the name of EEAL 9 CC-3599 to CC- Services supported with original ORs 63,101.15 3601 but undated 9 CC-3602 to CC- Services supported with original ORs 97,947.72 3604 but with different amount 9 CC-3605 to CC- Services supported with photocopy 114,168.24 3674 of ORs 9 CC-3675 to CC- Services supported with certified true 216,665.35 3695 copy/certification of ORs but no TIN/address 9 CC-3696 to CC- Service supported with zero-rated/ 1,219,755.57 3704 non-VAT OR Sub-total 15,757,333.62 Grand Total P34,023,853.12 ============ Also, by the ICPA's failure to account the remaining amount of P212,966.61, (P34,236,819.73 less P34,023,853.12), the same shall be disallowed instantaneously. Moreover, in addition to the disallowances found by the ICPA, further scrutiny of petitioner's supporting documents reveal that, the following input taxes amounting to P7,414,975.20 48 should also be disallowed for the reasons stated hereafter: Findings Disallowed Input VAT 1. Input tax on purchases of goods supported by P38,680.11 NON VAT invoices 2. Input tax on purchases of goods supported by 7,143.75 invoices not duly registered with the BIR 3. Input tax on purchases of goods supported by 5,866.51 TIN invoices 4. Input tax on purchases of goods supported by 14,413.94 ZERO RATED invoices 5. Input tax on purchases of goods not separately 29,936.54 indicated in the invoices 6. Input tax on purchases of goods not supported 44,186.32 by VAT invoices 7. Input tax on importations supported by official 35,316.40 receipts not in the name of petitioner 8. Input tax on importations of goods supported 5,595.00 by undated official receipts 9. Input tax on purchases of services not separately 6,810,453.18 indicated in the official receipts 10. Input tax on purchases of services supported by 23,469.63 NON VAT official receipts 11. Input tax on purchases of services supported by 38,252.13 official receipts not in the name of petitioner 12. Input tax on purchases of services supported by 3,331.27 official receipts imprinted with the phrase Not a valid source of input tax/"Not to be used for claim of input tax" 13. Input tax on purchases of services supported by 10,247.77 official receipts dated outside the period of claim 14. Input tax on purchase of services supported by 12,000.00 official receipt not duly registered with the BIR 15. Input tax on purchases of services not supported 336,082.65 by official receipts Grand Total P7,414,975.20 =========== In addition, part of the total input VAT claim is the amount of P4,751,647.07, which represents the amortization of the input VAT on purchases of capital goods exceeding P1Million, as shown below: acEHCD Input VAT on Purchases of Capital Goods exceeding Per Return P1 Million Current Transactions 2nd Quarter P1,380,831.66 3rd Quarter 3,502,976.29 4th Quarter 1,170,723.00 Deferred from Previous Quarter 21,057,695.12 Less: Deferred for the Succeeding Periods 22,360,579.00 Input VAT Claim P4,751,647.07 =========== As found by the ICPA, the amortizations of the input VAT on current purchases of capital goods exceeding P1Million in the amount of P373,378.23 should be disallowed from petitioner's claim, viz. : Annex Exhibits Description Input VAT 6 Z-1 to Capital goods not supported with sales P148,447.90 Z-7 invoices and ORs 6 Z-8 Capital goods purchased during January to 4,480.00 September 2010 and supported with original sales invoice but no ATP 6 Z-9 to Capital goods purchased during January to 217,117.00 Z-51 September 2010 and supported with photocopy of sales invoices 6 Z-52 to Capital goods supported with photocopy of 28.86 Z-57 sales invoices and original ORs 6 Z-58 to Capital goods purchased during January to 287.00 Z-59 September 2010, supported with photocopy of sales invoice and photocopy of OR 6 Z-60 Capital goods purchased during January to 669.64 September 2010 and supported with photocopy of sales invoice but no signature of payee 6 Z-61 to Capital goods purchased during 2009 and 2,347.83 Z-63 supported with photocopy of sales invoices Sub-total P373,378.23 This Court further finds that the following input taxes from prior year's purchases of capital goods exceeding P1Million should be deducted from petitioner's claim due to the reasons stated as follows: Date Registered Name of Supplier Exhibit Input Tax 1 Input VAT on purchases of goods not supported by VAT invoices January 2008 TOYOTA CUBAO INCORPORATED DD-55 P122,624.89 September 2008 TOYOTA MAKATI, INC. DD-238 (841.07) September 2008 TOYOTA MAKATI, INC. DD-239 88,912.50 September 2008 TOYOTA MAKATI, INC. DD-240 (841.07) September 2008 TOYOTA MAKATI, INC. DD-241 112,055.36 February 2009 TOYOTA MAKATI, INC. DD-320 146,003.78 sub-total 467,914.39 2 Input VAT on purchases of services not supported by VAT ORs November 2007 3G CABLENET AND CONSULTANCY DD-12 2,955.00 November 2007 ACCENT SYSTEMS, INC. DD-13 345,641.23 November 2007 ARTWIST VENTURES DD-15 65,988.00 November 2007 HOFFSMAN SYSTEMATIC DESIGNS DD-18 6,415.76 December 2007 ACCENT SYSTEMS, INC. DD-30 57,606.90 December 2007 ACCENT SYSTEMS, INC. DD-31 36,890.06 December 2007 CLASSIC DETAILS, INC. DD-32 15,051.72 December 2007 CLASSIC DETAILS, INC. DD-33 2,508.62 December 2007 GREAT YEAR INDUSTRIES CORP. DD-34 63,139.95 December 2007 GREAT YEAR INDUSTRIES CORP. DD-35 7,907.14 December 2007 GREAT YEAR INDUSTRIES CORP. DD-36 1,317.86 December 2007 HOFFSMAN SYSTEMATIC DESIGNS DD-38 57,678.12 January 2008 FEDERAL PROTECTION SYSTEMS DD-45 21,355.20 January 2008 FEDERAL PROTECTION SYSTEMS DD-46 15,540.00 January 2008 FEDERAL PROTECTION SYSTEMS DD-47 3,559.20 February 2008 AVCP TRADING SYSTEMS DD-57 908.57 March 2008 ARTWIST VENTURES DD-72 123,012.00 March 2008 FEDERAL PROTECTION SYSTEMS DD-77 2,136.00 March 2008 FEDERAL PROTECTION SYSTEMS DD-79 53,822.42 March 2008 HOFFSMAN SYSTEMATIC DESIGNS DD-81 91,767.86 June 2008 HOFFSMAN SYSTEMATIC DESIGNS DD-97 9,613.02 July 2008 FEDERAL PROTECTION SYSTEMS DD-128 107,644.83 September 2008 3G CABLENET AND CONSULTANCY DD-181 10,157.14 September 2008 3G CABLENET AND CONSULTANCY DD-182 13,569.11 September 2008 ACCENT SYSTEMS, INC. DD-185 127,500.00 September 2008 FEDERAL PROTECTION SYSTEMS DD-190 40,017.86 September 2008 GREAT YEAR INDUSTRIES CORP. DD-194 6,646.98 September 2008 HOFFSMAN SYSTEMATIC DESIGNS DD-196 23,890.90 October 2008 ARTWIST VENTURES DD-246 20,501.89 October 2008 FEDERAL PROTECTION SYSTEMS DD-247 4,500.00 January 2009 3G CABLENET AND CONSULTANCY DD-290 6,042.97 January 2009 TECHNOLOGIES SPECIALIST, INC. DD-301 144,642.87 March 2009 3G CABLENET AND CONSULTANCY DD-329 83,571.43 March 2009 3G CABLENET AND CONSULTANCY DD-330 90,000.01 March 2009 3G CABLENET AND CONSULTANCY DD-321 9,824.14 March 2009 FEDERAL PROTECTION SYSTEMS DD-332 80,035.72 May 2009 FEDERAL PROTECTION SYSTEMS DD-349 610.58 August 2009 3G CABLENET AND CONSULTANCY DD-389 13,928.57 August 2009 3G CABLENET AND CONSULTANCY DD-390 1,007.14 August 2009 3G CABLENET AND CONSULTANCY DD-391 15,000.00 August 2009 3G CABLENET AND CONSULTANCY DD-392 27,517.39 September 2009 3G CABLENET AND CONSULTANCY DD-417 10,174.40 September 2009 ACCENT SYSTEMS, INC. DD-421 14,860.71 September 2009 ARTWIST VENTURES DD-422 54,867.86 September 2009 ENTOM PEST CONTROL AND GEN. DD-423 156.96 September 2009 FEDERAL PROTECTION SYSTEMS DD-424 13,339.13 September 2009 FEDERAL PROTECTION SYSTEMS DD-425 20,357.01 September 2009 FEDERAL PROTECTION SYSTEMS DD-426 8,571.50 September 2009 GATEWAY NETWORKS SOLUTIONS DD-427 959.90 September 2009 GOUDIE ASSOCIATES MANILA LTD. DD-428 20,159.90 September 2009 GREAT YEAR INDUSTRIES CORP. DD-429 22,071.44 September 2009 ISPUTING ENTERPRISE DD-431 29,250.24 September 2009 RCW CONSTRUCTION AND DEVT. DD-448 10,639.13 September 2009 RCW CONSTRUCTION AND DEVT. DD-449 9,964.25 September 2009 RCW CONSTRUCTION AND DEVT. DD-450 3,321.26 September 2009 RCW CONSTRUCTION AND DEVT. DD-451 24,171.50 September 2009 RCW CONSTRUCTION AND DEVT. DD-452 23,464.25 September 2009 RCW CONSTRUCTION AND DEVT. DD-453 10,671.43 September 2009 RCW CONSTRUCTION AND DEVT. DD-454 6,964.29 September 2009 RCW CONSTRUCTION AND DEVT. DD-455 16,457.14 September 2009 WORK GROUP, INC. DD-461 1,607.25 December 2009 ACCENT MICRO DD-464 4,124.41 December 2009 RCW CONSTRUCTION DD-468 107,678.57 December 2009 RCW CONSTRUCTION DD-469 8,035.71 December 2009 RCW CONSTRUCTION DD-470 32,142.86 December 2009 SOLUTIONS ERA SOFTWARE DD-471 30,120.00 December 2009 TWINS LOCKSMITH DD-472 1,339.29 December 2009 TWINS LOCKSMITH DD-473 353.57 December 2009 WORK GROUP, INC. DD-474 1,071.43 December 2009 WORK GROUP, INC. DD-475 12,754.29 December 2009 WORK GROUP, INC. DD-476 8,035.72 sub-total 2,319,109.56 3 Input VAT amount was not separately indicated in the supporting VAT Invoices September 2009 NEPTEL SYSTEM INTEGRATOR, INC. DD-446 1,071.50 December 2009 NEPTEL SYSTEM DD-467 857.14 sub-total 1,928.64 4 Input VAT amount was not separately indicated in the supporting VAT ORs October 2007 3G CABLENET AND CONSULTANCY DD-1 135,000.01 October 2007 RCW CONSTRUCTION AND DEVT. DD-8 626,785.76 October 2007 RCW CONSTRUCTION AND DEVT. DD-9 43,266.73 November 2007 3G CABLENET AND CONSULTANCY DD-11 11,577.95 November 2007 RCW CONSTRUCTION AND DEVT. DD-25 5,539.31 December 2007 3G CABLENET AND CONSULTANCY DD-28 943.53 December 2007 3G CABLENET AND CONSULTANCY DD-29 2,118.10 January 2008 3G CABLENET AND CONSULTANCY DD-43 22,500.00 January 2008 RCW CONSTRUCTION AND DEVT. DD-53 208,928.38 January 2008 RCW CONSTRUCTION AND DEVT. DD-54 932,142.72 February 2008 3G CABLENET AND CONSULTANCY DD-56 272,494.69 February 2008 GOUDIE ASSOCIATES MANILA LTD. DD-59 7,679.82 February 2008 GOUDIE ASSOCIATES MANILA LTD. DD-60 34,559.80 February 2008 GOUDIE ASSOCIATES MANILA LTD. DD-61 34,559.80 February 2008 RCW CONSTRUCTION AND DEVT. DD-67 932,142.74 February 2008 WORK GROUP, INC. DD-68 12,754.27 February 2008 WORK GROUP, INC. DD-69 15,305.13 April 2008 GOUDIE ASSOCIATES MANILA LTD. DD-88 6,768.21 July 2008 3G CABLENET AND CONSULTANCY DD-123 6,685.90 August 2008 ARTWIST VENTURES DD-154 10,997.79 September 2008 3G CABLENET AND CONSULTANCY DD-184 45,000.00 September 2008 GOUDIE ASSOCIATES MANILA LTD. DD-191 6,768.18 September 2008 RCW CONSTRUCTION AND DEVT. DD-232 70,392.78 September 2008 RCW CONSTRUCTION AND DEVT. DD-233 310,714.24 September 2008 RCW CONSTRUCTION AND DEVT. DD-234 2,369.91 September 2008 RCW CONSTRUCTION AND DEVT. DD-235 12,267.49 September 2008 WORK GROUP, INC. DD-242 3,214.45 September 2008 WORK GROUP, INC. DD-243 3,214.45 October 2008 RCW CONSTRUCTION AND DEVT. DD-261 24,535.48 October 2008 RCW CONSTRUCTION AND DEVT. DD-262 4,089.40 October 2008 RCW CONSTRUCTION AND DEVT. DD-263 5,530.27 October 2008 WORK GROUP, INC. DD-265 1,700.57 November 2008 3G CABLENET AND CONSULTANCY DD-267 45,415.71 November 2008 3G CABLENET AND CONSULTANCY DD-268 10,178.64 November 2008 RCW CONSTRUCTION AND DEVT. DD-274 70,392.72 November 2008 RCW CONSTRUCTION AND DEVT. DD-275 70,392.72 November 2008 RCW CONSTRUCTION AND DEVT. DD-276 9,964.08 November 2008 RCW CONSTRUCTION AND DEVT. DD-277 72,514.37 November 2008 RCW CONSTRUCTION AND DEVT. DD-278 9,964.08 December 2008 3G CABLENET AND CONSULTANCY DD-279 1,692.65 December 2008 ARTWIST VENTURES DD-281 73,285.85 December 2008 RCW CONSTRUCTION AND DEVT. DD-288 72,514.24 February 2009 ALL VISUAL AND LIGHTS SYSTEMS DD-302 23,759.92 March 2009 ARTWIST VENTURES DD-331 36,643.03 March 2009 WORK GROUP, INC. DD-346 4,821.52 May 2009 ARTWIST VENTURES DD-347 85,499.99 May 2009 GATEWAY NETWORKS SOLUTIONS DD-350 9,845.67 June 2009 ARTWIST VENTURES DD-353 42,750.00 June 2009 GATEWAY NETWORKS SOLUTIONS DD-354 5,759.91 June 2009 WORK GROUP, INC. DD-367 4,821.23 June 2009 WORK GROUP, INC. DD-368 3,214.15 July 2009 FEDERAL PROTECTION SYSTEMS DD-371 122,143.00 July 2009 GATEWAY NETWORKS SOLUTIONS DD-372 2,095.17 August 2009 3G CABLENET AND CONSULTANCY DD-393 88,929.19 August 2009 ARTWIST VENTURES DD-397 12,214.35 August 2009 ARTWIST VENTURES DD-398 6,107.18 August 2009 ARTWIST VENTURES DD-399 14,250.24 August 2009 GATEWAY NETWORKS SOLUTIONS DD-400 1,641.15 August 2009 GATEWAY NETWORKS SOLUTIONS DD-401 233.01 August 2009 GATEWAY NETWORKS SOLUTIONS DD-402 2,796.17 August 2009 GREAT YEAR INDUSTRIES CORP. DD-403 23,169.38 August 2009 NEPTEL SYSTEM INTEGRATOR, INC. DD-405 20,919.14 August 2009 RCW CONSTRUCTION AND DEVT. DD-406 74,425.36 August 2009 RCW CONSTRUCTION AND DEVT. DD-407 25,057.42 August 2009 RCW CONSTRUCTION AND DEVT. DD-408 8,035.89 August 2009 RCW CONSTRUCTION AND DEVT. DD-409 12,856.94 August 2009 RCW CONSTRUCTION AND DEVT. DD-410 96,043.06 August 2009 RCW CONSTRUCTION AND DEVT. DD-411 8,464.11 August 2009 RCW CONSTRUCTION AND DEVT. DD-412 32,638.28 August 2009 RCW CONSTRUCTION AND DEVT. DD-413 9,678.47 August 2009 SEAFOOD VENTURES CORPORATION DD-414 107.18 August 2009 TECHNOLOGIES SPECIALIST, INC. DD-415 16,071.29 August 2009 TECHNOLOGIES SPECIALIST, INC. DD-416 8,571.29 sub-total 5,052,425.61 5 Marked exhibit cannot be found in the records of the case October 2007 RCW CONSTRUCTION AND DEVT. DD-7 626,785.76 sub-total 626,785.76 6 Without supporting documents November 2007 MANNASOFT TECHNOLOGY CORP. 2,321.92 December 2007 3G CABLENET AND CONSULTANCY 136,247.42 January 2008 ACCENT SYSTEMS, INC. 382,500.00 January 2008 ACCENT SYSTEMS, INC. 765,000.00 January 2008 GREAT YEAR INDUSTRIES CORP. 19,940.88 January 2008 GREAT YEAR INDUSTRIES CORP. 71,517.90 January 2008 MANNASOFT TECHNOLOGY CORP. 1,308.08 January 2008 RCW CONSTRUCTION AND DEVT. 932,142.72 February 2008 3G CABLENET AND CONSULTANCY 136,247.35 March 2008 GOUDIE ASSOCIATES MANILA LTD. 6,768.13 March 2008 WORK GROUP, INC. 3,214.34 March 2008 RCW CONSTRUCTION AND DEVT. 31,917.69 April 2008 3G CABLENET AND CONSULTANCY 6,396.17 April 2008 MANNASOFT TECHNOLOGY CORP. 9,263.00 June 2008 MANNASOFT TECHNOLOGY CORP. 1,257.66 July 2008 DIGITALKEY PRINT AND TRADE 16,685.46 July 2008 MANNASOFT TECHNOLOGY CORP. 22,270.48 August 2008 FEDERAL PROTECTION SYSTEMS 3,664.75 August 2008 MANNASOFT TECHNOLOGY CORP. 8,121.19 August 2008 MANNASOFT TECHNOLOGY CORP. 37,889.43 September 2008 RCW CONSTRUCTION AND DEVT. 34,868.31 September 2008 3G CABLENET AND CONSULTANCY 5,078.65 October 2008 LAMCO INTERNATIONAL TRADING 6,203.41 October 2008 WORK GROUP, INC. 4,821.67 November 2008 3G CABLENET AND CONSULTANCY 41,785.92 November 2008 RCW CONSTRUCTION AND DEVT. 72,514.37 December 2008 ARTWIST VENTURES 36,642.68 December 2008 MANNASOFT TECHNOLOGY CORP. 2,293.85 February 2009 3D NETWORKS PHILIPPINES, INC. 55,735.35 February 2009 3D NETWORKS PHILIPPINES, INC. 195,693.29 February 2009 ACCENT MICRO TECHNOLOGIES, INC. 156,564.75 February 2009 ARTWIST VENTURES 18,321.36 March 2009 FEDERAL PROTECTION SYSTEMS, 61,071.40 May 2009 GATEWAY NETWORKS SOLUTIONS, 4,923.08 May 2009 HEWLETT-PACKARD PHILIPPINES 12,302.88 June 2009 GATEWAY NETWORKS SOLUTIONS, 2,880.19 June 2009 WORK GROUP, INC. 3,214.15 July 2009 GOUDIE ASSOCIATES MANILA LTD. 20,159.90 July 2009 MANNASOFT TECHNOLOGY CORP. 192.27 July 2009 MANNASOFT TECHNOLOGY CORP. 192.27 July 2009 MANNASOFT TECHNOLOGY CORP. 192.27 July 2009 MANNASOFT TECHNOLOGY CORP. 385.02 July 2009 MANNASOFT TECHNOLOGY CORP. 192.27 July 2009 MANNASOFT TECHNOLOGY CORP. 1,924.15 July 2009 MANNASOFT TECHNOLOGY CORP. 192.27 July 2009 MANNASOFT TECHNOLOGY CORP. 577.29 July 2009 MANNASOFT TECHNOLOGY CORP. 192.27 July 2009 MANNASOFT TECHNOLOGY CORP. 192.27 July 2009 MANNASOFT TECHNOLOGY CORP. 192.27 July 2009 TECHNICOM ELECTRONICS TRADING 25,371.50 August 2009 GREAT YEAR INDUSTRIES CORP. 43,135.89 August 2009 ISPUTING ENTERPRISE 11,847.85 August 2009 MANNASOFT TECHNOLOGY CORP. 1,773.68 August 2009 MANNASOFT TECHNOLOGY CORP. 1,773.68 August 2009 MANNASOFT TECHNOLOGY CORP. 40,797.61 August 2009 MANNASOFT TECHNOLOGY CORP. 5,321.53 August 2009 RCW CONSTRUCTION AND DEVT. 247,500.00 August 2009 SEAFOOD VENTURES CORPORATION (17.70) August 2009 SEAFOOD VENTURES CORPORATION 892.82 September 2009 3D NETWORKS PHILIPPINES, INC. 99,462.32 September 2009 3D NETWORKS PHILIPPINES, INC. 149,193.24 September 2009 3D NETWORKS PHILIPPINES, INC. 773,017.41 September 2009 ACCENT SYSTEMS, INC. 33,053.62 September 2009 ACCENT SYSTEMS, INC. 198,321.26 September 2009 ARTWIST VENTURES 13,178.74 September 2009 ARTWIST VENTURES 56,757.97 September 2009 ARTWIST VENTURES 9,459.42 September 2009 ELID TECHNOLOGY INTERNATIONAL 18,673.43 September 2009 GOUDIE ASSOCIATES MANILA LTD. 20,159.90 September 2009 GOUDIE ASSOCIATES MANILA LTD. 6,719.81 September 2009 GREAT YEAR INDUSTRIES CORP. 86,271.50 September 2009 HOFFSMAN SYSTEMATIC DESIGNS 97,907.25 September 2009 HOFFSMAN SYSTEMATIC DESIGNS 16,317.87 September 2009 ISPUTING ENTERPRISE 3,664.25 September 2009 NEPTEL SYSTEM INTEGRATOR, INC. 10,714.49 September 2009 NEPTEL SYSTEM INTEGRATOR, INC. 41,838.65 September 2009 NEPTEL SYSTEM INTEGRATOR, INC. 6,964.25 September 2009 NEPTEL SYSTEM INTEGRATOR, INC. 6,972.95 September 2009 RCW CONSTRUCTION AND DEVT. 10,639.13 September 2009 RCW CONSTRUCTION AND DEVT. 495,000.00 September 2009 RCW CONSTRUCTION AND DEVT. 67,898.55 September 2009 RCW CONSTRUCTION AND DEVT. 82,500.00 September 2009 TECHNICOM ELECTRONICS TRADING 14,413.04 September 2009 WORK GROUP, INC. 3,214.49 December 2009 TRI-SKY LINK SALES 13,885.71 sub-total 6,048,770.51 TOTAL P14,516,934.47 Divided by life of capital goods 60 months Multiply by number of months amortized (January to September 2010) 9 months Input VAT amortization on purchases of capital goods from prior years P2,177,540.17 ============ In summation, petitioner's substantiated input VAT for the second, third, and fourth quarters of FY 2010 amounts to P11,023,599.66, as computed below: SDHTEC Claimed Input VAT P36,959,792.49 Less: Disallowances Per ICPA Findings Input VAT on Domestic Purchases Other P15,757,333.62 Than Capital Goods (Annexes 7 to 9) Amortized Portion of Input VAT on 373,378.23 16,130,714.85 Purchases of Capital Goods Exceeding P1Million (Annex 6) Per this Court's Findings Input VAT on Domestic Purchases of 7,414,975.20 Goods Other Than Capital Goods Amortized Portion of Input VAT on Purchases of Capital Goods Exceeding 2,177,540.17 P1Million prior years Unaccounted Input VAT on Domestic 212,966.61 9,805,481.98 Purchases Other Than Capital Goods Substantiated Input VAT P11,023,598.66 ============ After applying petitioner's substantiated input VAT of P11,023,598.66 against its output VAT of P2,028,674.30 for the subject period of claim, there remains an excess input VAT of P8,994,924.36, which can be attributed to the entire zero-rated sales/receipts declared by petitioner in the amount of P1,869,282,602.11. Hence, only the input VAT of P1,744,797.94 can be attributed to petitioner's valid zero-rated sales of P362,595,648.52, viz. : Substantiated Input VAT P11,023,598.66 Less: Output VAT 2,028,674.30 Excess Input VAT P8,994,924.36 Substantiated Zero-Rated Sales/Receipts 362,595,648.52 Divided by Total Reported Zero-Rated Sales/Receipts 1,869,282,602.11 Multiply by Substantiated Excess Input VAT 8,994,924.36 Excess Input VAT attributable to the Valid P1,744,797.94 Zero-Rated Sales/Receipts =========== Although the claimed input VAT was carried over by petitioner in the succeeding Quarterly VAT Returns from the first quarter of FY 2011 to the second quarter of FY 2012, 49 the same remained unutilized since it was deducted 50 from petitioner's total available input tax in the second quarter of FY 2012. Consequently, the subject claim no longer formed part of the excess input VAT of P84,603,837.06 51 as of the second quarter of FY 2012 which was carried over/applied to the succeeding third quarter of FY 2012. 52 WHEREFORE , premises considered, the instant Petition for Review is PARTIALLY GRANTED in the reduced amount of P1,744,797.94 representing the petitioner's unutilized input VAT attributable to its zero-rated sales for the second to fourth quarters of FY 2010. SO ORDERED. (SGD.) CAESAR A. CASANOVA Associate Justice Juanito C. Castaeda, Jr., J., concurs. Amelia R. Cotangco-Manalastas, J., is on leave. ANNEX A Exhibit Payee Disallowed Input VAT 1. Input tax on purchases of goods supported by "NON VAT" invoices W-2 Meteorite Trading 13,392.86 W-3 Meteorite Trading 17,678.58 W-316 RRM Jr. Water Refilling Station 160.18 W-317 RRM Jr. Water Refilling Station 345.00 W-318 RRM Jr. Water Refilling Station 431.25 W-319 RRM Jr. Water Refilling Station 295.71 W-320 RRM Jr. Water Refilling Station 492.86 W-321 RRM Jr. Water Refilling Station 776.25 W-322 RRM Jr. Water Refilling Station 726.96 W-509 RRM Jr. Water Refilling Station 431.25 W-510 RRM Jr. Water Refilling Station 517.50 W-511 RRM Jr. Water Refilling Station 345.00 W-512 RRM Jr. Water Refilling Station 394.29 W-513 RRM Jr. Water Refilling Station 603.75 W-514 RRM Jr. Water Refilling Station 320.36 W-515 RRM Jr. Water Refilling Station 431.25 W-765 Asia Pacific Circulation Exponents, Inc. 1,337.06 Sub-total 38,680.11 2. Input tax on purchases of goods supported by invoices not duly registered with the BIR W-60 Newton Integrated Solutions 857.14 W-405 Neptel Systems Integrator, Inc. 3,045.54 W-406 Neptel Systems Integrator, Inc. 1,762.50 W-407 Neptel Systems Integrator, Inc. 707.14 W-844 Newton Integrated Solutions 771.43 Sub-total 7,143.75 3. Input tax on purchases of goods supported by TIN invoices W-364 Halftone Prints 605.00 W-365 Halftone Prints 260.35 W-366 Halftone Prints 3,535.71 W-367 Halftone Prints 1,465.45 Sub-total 5,866.51 4. Input tax on purchases of goods supported by ZERO RATED invoices W-875 Champion Fine Tooling Corporation 12,535.71 W-1150 Majorie Marketing, Inc. 1,251.44 W-1151 Majorie Marketing, Inc. 626.79 Sub-total 14,413.94 5. Input tax on purchases of goods not separately indicated in the invoices W-438 Brother Cool Aircon Services 85.71 W-761 Union Motor Corporation 12,857.12 W-762 Union Motor Corporation 9,535.71 W-794 Files Enterprises Manufacturing Corporation 748.18 W-905 Isputing Enterprise 4,821.43 W-989 Neptel Systems Integrator, Inc. 1,575.00 W-1208 Neptel Systems Integrator, Inc. 313.39 Sub-total 29,936.54 6. Input tax on purchases of goods not supported by VAT invoices W-579 Alliance Fashion Wear 35,160.60 W-1114 Culinary Treasure Food Services, Inc. 5,382.86 W-1207 Misnet Education, Inc. 3,642.86 Sub-total 44,186.32 7. Input tax on importations supported by official receipts not in the name of petitioner X-1 Airfreight 2100, Inc. 28.17 X-11 DHL Global Forwarding (Philippines), Inc. 1,158.39 X-29 Airfreight 2100, Inc. 28.29 X-30 Airfreight 2100, Inc. 28.29 X-31 Airfreight 2100, Inc. 28.26 X-40 DHL Express (Philippines) Corp. 1,625.00 X-41 DHL Global Forwarding (Philippines), Inc. 31,368.00 X-50 DHL Express (Philippines) Corp. 1,052.00 Sub-total 35,316.40 8. Input tax on importations of goods supported by undated official receipts X-2 DHL Express (Philippines) 1,457.00 X-3 DHL Express (Philippines) 2,747.00 X-10 DHL Express (Philippines) Corp. 957.00 X-36 DHL Express (Philippines) Corp. 434.00 Sub-total 5,595.00 9. Input tax on purchases of services not separately indicated in the official receipts Y-2 Airfreight 2100, Inc. 28.65 Y-3 Airfreight 2100, Inc. 28.77 Y-4 Airfreight 2100, Inc. 99.93 Y-5 Alliance Fashion Wear 35,160.60 Y-6 American English Skills Development Center, Inc. 660.00 Y-7 BSD Holdings Corporation 8,842.27 Y-15 Database Wizards, Inc. 18,257.14 Y-16 DHL Express (Philippines) 54.55 Y-17 DHL Express (Philippines) 54.55 Y-18 DHL Express (Philippines) 63.40 Y-19 DHL Express (Philippines) 63.40 Y-20 DHL Express (Philippines) 63.40 Y-21 DHL Express (Philippines) 39.16 Y-22 DHL Express (Philippines) 54.55 Y-23 DHL Express (Philippines) 39.16 Y-24 DHL Express (Philippines) 261.07 Y-25 DHL Express (Philippines) 52.21 Y-26 DHL Express (Philippines) 54.55 Y-27 DHL Express (Philippines) 55.94 Y-28 DHL Express (Philippines) 65.27 Y-29 DHL Express (Philippines) 40.09 Y-30 DHL Express (Philippines) 921.21 Y-31 DHL Express (Philippines) 515.62 Y-32 DHL Express (Philippines) 95.57 Y-33 DHL Express (Philippines) 54.55 Y-34 DHL Express (Philippines) 95.57 Y-35 DHL Express (Philippines) 247.09 Y-36 DHL Express (Philippines) 95.57 Y-37 DHL Express (Philippines) 54.55 Y-38 DHL Express (Philippines) 54.55 Y-39 DHL Express (Philippines) 53.61 Y-40 DHL Express (Philippines) 122.61 Y-41 DHL Express (Philippines) 95.57 Y-42 DHL Express (Philippines) 65.27 Y-43 DHL Express (Philippines) 40.09 Y-44 DHL Express (Philippines) 65.27 Y-45 DHL Express (Philippines) 65.27 Y-46 DHL Express (Philippines) 65.27 Y-47 DHL Express (Philippines) 65.27 Y-48 DHL Express (Philippines) 65.27 Y-49 DHL Express (Philippines) 65.27 Y-50 DHL Express (Philippines) 95.57 Y-51 DHL Express (Philippines) 84.85 Y-52 DHL Express (Philippines) 84.85 Y-53 DHL Express (Philippines) 40.09 Y-54 DHL Express (Philippines) 40.09 Y-55 DHL Express (Philippines) 65.27 Y-56 DHL Express (Philippines) 55.94 Y-57 DHL Express (Philippines) 65.27 Y-58 DHL Express (Philippines) 65.27 Y-59 DHL Express (Philippines) 138.46 Y-60 DHL Express (Philippines) 40.09 Y-61 DHL Express (Philippines) 195.34 Y-62 DHL Express (Philippines) 40.09 Y-63 DHL Express (Philippines) 258.28 Y-64 DHL Express (Philippines) 265.73 Y-65 DHL Express (Philippines) 288.58 Y-66 DHL Express (Philippines) 212.59 Y-67 DHL Express (Philippines) 169.70 Y-68 DHL Express (Philippines) 127.74 Y-69 DHL Express (Philippines) 361.31 Y-70 DHL Express (Philippines) 103.03 Y-71 DHL Express (Philippines) 662.47 Y-72 DHL Express (Philippines) 847.55 Y-73 DHL Express (Philippines) 86.25 Y-76 EON, Inc. 16,071.43 Y-77 Hewitt Associates, Inc. 57,483.00 Y-79 Airfreight 2100, Inc. 27.93 Y-80 Airfreight 2100, Inc. 28.44 Y-81 Alliance Fashion Wear 35,160.60 Y-82 Amberland Corporation 4,304.82 Y-83 Amberland Corporation 4,304.82 Y-84 Amberland Corporation 4,304.82 Y-85 Amberland Corporation 4,304.82 Y-86 Century Properties Management 20,595.42 Y-93 DHL Express (Philippines) Corp. 918.67 Y-94 DHL Express (Philippines) Corp. 918.67 Y-95 DHL Express (Philippines) Corp. 682.07 Y-96 DHL Express (Philippines) Corp. 85.95 Y-97 DHL Express (Philippines) Corp. 273.57 Y-98 DHL Express (Philippines) Corp. 273.57 Y-99 DHL Express (Philippines) Corp. 84.57 Y-100 DHL Express (Philippines) Corp. 80.41 Y-101 DHL Express (Philippines) Corp. 137.71 Y-102 DHL Express (Philippines) Corp. 40.20 Y-103 DHL Express (Philippines) Corp. 40.20 Y-104 DHL Express (Philippines) Corp. 105.82 Y-105 DHL Express (Philippines) Corp. 1,426.06 Y-106 DHL Express (Philippines) Corp. 53.60 Y-107 DHL Express (Philippines) Corp. 77.63 Y-108 DHL Express (Philippines) Corp. 110.91 Y-119 Globe Telecom 62,374.58 Y-121 Innove Communications 6,600.00 Y-122 Innove Communications 7,200.00 Y-123 Innove Communications 6,600.00 Y-124 Innove Communications 18,776.65 Y-125 Innove Communications 7,200.00 Y-126 IT Group, Inc. 2,652.00 Y-128 Oracle (Philippines) Corp. 1,587.96 Y-129 Rhodelia S. Duerme 10,116.00 Y-131 DHL Express (Philippines) Corp. 55.45 Y-132 DHL Express (Philippines) Corp. 137.71 Y-133 DHL Express (Philippines) Corp. 139.09 Y-134 DHL Express (Philippines) Corp. 40.20 Y-135 DHL Express (Philippines) Corp. 133.55 Y-136 DHL Express (Philippines) Corp. 337.34 Y-138 BSD Holdings Corporation 8,842.27 Y-139 DHL Express (Philippines) Corp. 329.94 Y-140 DHL Express (Philippines) Corp. 56.38 Y-141 DHL Express (Philippines) Corp. 43.90 Y-142 DHL Express (Philippines) Corp. 244.92 Y-143 DHL Express (Philippines) Corp. 72.55 Y-144 DHL Express (Philippines) Corp. 40.20 Y-145 DHL Express (Philippines) Corp. 64.70 Y-146 DHL Express (Philippines) Corp. 40.20 Y-147 DHL Express (Philippines) Corp. 64.70 Y-148 DHL Express (Philippines) Corp. 64.70 Y-149 DHL Express (Philippines) Corp. 64.70 Y-150 DHL Express (Philippines) Corp. 40.20 Y-151 DHL Express (Philippines) Corp. 84.57 Y-152 DHL Express (Philippines) Corp. 64.70 Y-153 DHL Express (Philippines) Corp. 64.70 Y-154 DHL Express (Philippines) Corp. 176.99 Y-155 DHL Express (Philippines) Corp. 40.20 Y-156 DHL Express (Philippines) Corp. 64.70 Y-157 DHL Express (Philippines) Corp. 64.70 Y-158 DHL Express (Philippines) Corp. 39.74 Y-159 Ace Millenium Graphic Printer 48.00 Y-160 Ace Millenium Graphic Printer 48.00 Y-161 Ace Millenium Graphic Printer 48.00 Y-162 Ace Millenium Graphic Printer 48.00 Y-163 Ace Millenium Graphic Printer 48.00 Y-164 Ace Millenium Graphic Printer 96.00 Y-165 Ace Millenium Graphic Printer 144.00 Y-166 Anvaya Cove Beach and Nature Club 7,912.88 Y-169 DHL Express (Philippines) Corp. 271.93 Y-170 DHL Express (Philippines) Corp. 347.18 Y-171 DHL Express (Philippines) Corp. 287.17 Y-172 DHL Express (Philippines) Corp. 51.71 Y-173 DHL Express (Philippines) Corp. 59.56 Y-174 DHL Express (Philippines) Corp. 149.12 Y-175 DHL Express (Philippines) Corp. 59.56 Y-176 DHL Express (Philippines) Corp. 140.81 Y-177 DHL Express (Philippines) Corp. 135.73 Y-178 DHL Express (Philippines) Corp. 135.73 Y-179 DHL Express (Philippines) Corp. 51.71 Y-180 DHL Express (Philippines) Corp. 42.94 Y-181 DHL Express (Philippines) Corp. 62.79 Y-182 DHL Express (Philippines) Corp. 63.25 Y-183 DHL Express (Philippines) Corp. 52.17 Y-184 DHL Express (Philippines) Corp. 82.64 Y-185 DHL Express (Philippines) Corp. 62.79 Y-186 DHL Express (Philippines) Corp. 42.94 Y-187 DHL Express (Philippines) Corp. 109.88 Y-188 DHL Express (Philippines) Corp. 82.64 Y-189 DHL Express (Philippines) Corp. 92.80 Y-190 DHL Express (Philippines) Corp. 92.80 Y-191 DHL Express (Philippines) Corp. 92.80 Y-192 DHL Express (Philippines) Corp. 82.64 Y-193 DHL Express (Philippines) Corp. 96.49 Y-194 DHL Express (Philippines) Corp. 60.48 Y-195 DHL Express (Philippines) Corp. 60.48 Y-196 Digitalkey Print and Trade 1,170.00 Y-197 Environmental Compliance Consultants Int'l. Corp. 3,960.00 Y-198 ESE Realty, Inc. 432,000.00 Y-199 Extreme Adventures, Inc. 6,600.00 Y-200 Globe Telecom 71,181.30 Y-201 Globe Telecom 716.25 Y-202 Globe Telecom 1,375.35 Y-203 Globe Telecom 261.60 Y-204 Globe Telecom 214.29 Y-205 Globe Telecom 342.86 Y-206 Globe Telecom 160.71 Y-207 Globe Telecom 160.71 Y-208 Globe Telecom 257.14 Y-209 Globe Telecom 216.37 Y-210 Globe Telecom 284.81 Y-211 Globe Telecom 236.50 Y-214 I-CLD Consulting, Inc. 5,882.35 Y-215 Innove Communications 24,846.16 Y-216 Isputing Enterprise 267.86 Y-217 Isputing Enterprise 5,142.86 Y-218 Jo-Jes Printmaster 26,464.29 Y-220 Oracle (Philippines) Corp. 4,763.88 Y-228 San Miguel Corporation Retirement Plan 93,252.00 Y-229 Tierra International Construction Corporation 283,452.62 Y-230 Ace Millenium Graphic Printer 48.00 Y-231 Alliance Fashion Wear 35,160.60 Y-232 Amberland Corporation 675.00 Y-233 BAF Engineering Services 857.14 Y-234 BAF Engineering Services 3,750.00 Y-235 BSD Holdings Corporation 2,534.03 Y-236 BSD Holdings Corporation 9,726.42 Y-239 Canon Marketing (Philippines), Inc. 51.72 Y-240 Canon Marketing (Philippines), Inc. 2,035.39 Y-246 Development Academy of the Philippines 1,568.57 Y-247 Digitalkey Print and Trade 3,120.00 Y-248 Digitalkey Print and Trade 14,303.57 Y-254 Extreme Adventures, Inc. 15,387.00 Y-255 Ezra General Services, Inc. 8,594.92 Y-256 Ezra General Services, Inc. 1,067.82 Y-257 Globe Telecom 73,480.44 Y-258 Health Partners Dental Access 2,499.72 Y-259 Health Partners Dental Access 1,471.48 Y-260 Health Partners Dental Access 44.44 Y-261 Hewitt Associates, Inc. 84,013.80 Y-262 Innove Communications 6,600.00 Y-263 Innove Communications 7,200.00 Y-264 Manila Bulletin Publishing Corp. 5,328.00 Y-265 Manila Bulletin Publishing Corp. 5,328.00 Y-266 Micasa Realty Holdings, Inc. 56,336.36 Y-267 Mobilex Car and Truck Rental, Inc. 3,750.00 Y-268 MVS Multimedia Services 300.00 Y-269 Neville-Clarke Philippines, Inc. 600.00 Y-274 Oracle (Philippines) Corp. 6,847.20 Y-271 Oracle 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(Philippines) Corp. 256.89 Y-366 DHL Express (Philippines) Corp. 37.78 Y-367 DHL Express (Philippines) Corp. 52.44 Y-368 DHL Express (Philippines) Corp. 226.67 Y-369 DHL Express (Philippines) Corp. 80.89 Y-370 DHL Express (Philippines) Corp. 252.89 Y-371 DHL Express (Philippines) Corp. 143.56 Y-372 DHL Express (Philippines) Corp. 355.56 Y-373 DHL Express (Philippines) Corp. 114.67 Y-374 DHL Express (Philippines) Corp. 399.11 Y-375 DHL Express (Philippines) Corp. 50.67 Y-376 DHL Express (Philippines) Corp. 61.33 Y-377 DHL Express (Philippines) Corp. 115.11 Y-378 DHL Express (Philippines) Corp. 115.11 Y-379 DHL Express (Philippines) Corp. 130.22 Y-380 DHL Express (Philippines) Corp. 332.00 Y-381 DHL Express (Philippines) Corp. 765.78 Y-382 DHL Express (Philippines) Corp. 132.89 Y-383 DHL Express (Philippines) Corp. 41.33 Y-384 DHL Express (Philippines) Corp. 52.44 Y-385 DHL Express (Philippines) Corp. 61.33 Y-388 Digitalkey Print and Trade 2,160.00 Y-389 Digitalkey Print and Trade 2,664.00 Y-390 Digitalkey Print and Trade 3,840.00 Y-391 Digitalkey Print and Trade 3,964.80 Y-392 Digitalkey Print and Trade 3,840.00 Y-393 Digitalkey Print and Trade 3,211.20 Y-394 Digitalkey Print and Trade 240.00 Y-395 Digitalkey Print and Trade 360.00 Y-396 Digitalkey Print and Trade 745.20 Y-398 Entom Pest Control and Gen. 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219.80 Y-504 Veterans Philippine Scouts Security Agency 817.66 Y-505 Veterans Philippine Scouts Security Agency 1,175.52 Y-506 Veterans Philippine Scouts Security Agency 1,140.48 Y-507 Veterans Philippine Scouts Security Agency 856.69 Y-508 Activeone Health, Inc. 6,495.54 Y-509 Activeone Health, Inc. 10,392.86 Y-510 Activeone Health, Inc. 259.80 Y-511 Adexhibit Incorporated 5,357.14 Y-512 Ace Millennium Graphic Printer 192.00 Y-513 Ace Millennium Graphic Printer 48.00 Y-514 Ace Millennium Graphic Printer 48.00 Y-515 Ace Millennium Graphic Printer 144.00 Y-516 Aju Global Transport Corp. 2,224.29 Y-517 Aju Global Transport Corp. 10,178.57 Y-518 Aju Global Transport Corp. 7,144.29 Y-519 Amberland Corporation 675.00 Y-520 BSD Holdings Corporation 9,726.42 Y-525 Canyon Cove Residential Beach Resort 44,208.21 Y-529 Digitalkey Print and Trade 1,060.80 Y-530 Digitalkey Print and Trade 600.00 Y-536 El Cirkulo 5,357.14 Y-537 Ernie Clarete 169,200.00 Y-538 Ezra General Services, Inc. 7,759.25 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150.00 Y-1279 Adventure International Tours, Inc. 72.00 Y-1280 Adventure International Tours, Inc. 72.00 Y-1281 Adventure International Tours, Inc. 72.00 Y-1282 Adventure International Tours, Inc. 72.00 Y-1283 Adventure International Tours, Inc. 102.00 Y-1284 Adventure International Tours, Inc. 102.00 Y-1285 Adventure International Tours, Inc. 330.00 Y-1286 Adventure International Tours, Inc. 60.00 Y-1287 Adventure International Tours, Inc. 72.00 Y-1288 Adventure International Tours, Inc. 72.00 Y-1289 Adventure International Tours, Inc. 72.00 Y-1290 Adventure International Tours, Inc. 72.00 Y-1291 Adventure International Tours, Inc. 72.00 Y-1292 Adventure International Tours, Inc. 60.00 Y-1293 Adventure International Tours, Inc. 60.00 Y-1294 Adventure International Tours, Inc. 60.00 Y-1295 Adventure International Tours, Inc. 60.00 Y-1296 Adventure International Tours, Inc. 150.00 Y-1297 Adventure International Tours, Inc. 72.00 Y-1298 Adventure International Tours, Inc. 60.00 Y-1299 Adventure International Tours, Inc. 330.00 Y-1300 Adventure International Tours, Inc. 150.00 Y-1301 Adventure International Tours, Inc. 150.00 Y-1302 Adventure International Tours, Inc. 60.00 Y-1303 Adventure International Tours, Inc. 60.00 Y-1304 Adventure International Tours, Inc. 150.00 Y-1305 Adventure International Tours, Inc. 150.00 Y-1306 Adventure International Tours, Inc. 150.00 Y-1307 Adventure International Tours, Inc. 150.00 Y-1308 Adventure International Tours, Inc. 150.00 Y-1309 Adventure International Tours, Inc. 150.00 Y-1310 Adventure International Tours, Inc. 330.00 Y-1311 Adventure International Tours, Inc. 60.00 Y-1312 Adventure International Tours, Inc. 150.00 Y-1313 Adventure International Tours, Inc. 330.00 Y-1314 Adventure International Tours, Inc. 24.00 Y-1315 Adventure International Tours, Inc. 24.00 Y-1316 Adventure International Tours, Inc. 150.00 Y-1317 Adventure International Tours, Inc. 150.00 Y-1318 Adventure International Tours, Inc. 330.00 Y-1319 Adventure International Tours, Inc. 150.00 Y-1320 Adventure International Tours, Inc. 150.00 Y-1321 Adventure International Tours, Inc. 150.00 Y-1322 Adventure International Tours, Inc. 330.00 Y-1323 Adventure International Tours, Inc. 150.00 Y-1324 Adventure International Tours, Inc. 330.00 Y-1325 Adventure International Tours, Inc. 330.00 Y-1326 Adventure International Tours, Inc. 150.00 Y-1327 Adventure International Tours, Inc. 330.00 Y-1328 Adventure International Tours, Inc. 150.00 Y-1329 Adventure International Tours, Inc. 150.00 Y-1330 Adventure International Tours, Inc. 72.00 Y-1331 Adventure International Tours, Inc. 72.00 Y-1332 Adventure International Tours, Inc. 72.00 Y-1333 Aju Global Transport Corp. 1,071.43 Y-1338 Canon Marketing (Philippines), Inc. 99.94 Y-1339 Canon Marketing (Philippines), Inc. 2,035.39 Y-1340 Canon Marketing (Philippines), Inc. 2,035.39 Y-1341 Canon Marketing (Philippines), Inc. 119.01 Y-1342 CIBI Information, Inc. 300.00 Y-1343 CIBI Information, Inc. 600.00 Y-1349 Database Wizards, Inc. 1,251.43 Y-1350 Database Wizards, Inc. 1,251.43 Y-1353 Designer Hotel's Inc. 19,242.86 Y-1354 Development Dimensions International Philippines, Inc. 5,785.71 Y-1355 DHL Express (Philippines) Corp. 11.10 Y-1356 DHL Express (Philippines) Corp. 3,743.25 Y-1357 DHL Express (Philippines) Corp. 1,791.21 Y-1358 Digitalkey Print and Trade 96.42 Y-1359 Digitalkey Print and Trade 8,064.00 Y-1360 Digitalkey Print and Trade 6,300.00 Y-1361 Digitalkey Print and Trade 1,083.60 Y-1363 Edsa Shangri-La Manila 637.50 Y-1364 Edsa Shangri-La Manila 1,601.69 Y-1367 Gateway Networks Solutions, Inc. 4,500.00 Y-1368 Gateway Networks Solutions, Inc. 1,920.00 Y-1369 Gateway Networks Solutions, Inc. 6,420.00 Y-1370 Gateway Networks Solutions, Inc. 4,260.00 Y-1371 Guthrie-Jensen Consultants, Inc. 1,320.00 Y-1372 Hewitt Associates, Inc. 73,810.65 Y-1373 Hoffsman Systematic Designs, Inc. 1,071.00 Y-1374 Innove Communications, Inc. 6,600.00 Y-1375 Isputing Enterprise 7,682.14 Y-1376 Isputing Enterprise 8,839.29 Y-1377 Jamila & Company Security Services, Inc. 1,140.48 Y-1378 Jamila & Company Security Services, Inc. 1,151.09 Y-1379 Jamila & Company Security Services, Inc. 344.38 Y-1380 Jamila & Company Security Services, Inc. 219.80 Y-1381 Jamila & Company Security Services, Inc. 875.79 Y-1382 Jamila & Company Security Services, Inc. 290.02 Y-1383 Jamila & Company Security Services, Inc. 1,392.78 Y-1384 Jamila & Company Security Services, Inc. 355.98 Y-1385 Jamila & Company Security Services, Inc. 457.48 Y-1386 Jamila & Company Security Services, Inc. 1,904.76 Y-1387 Jamila & Company Security Services, Inc. 255.90 Y-1388 Jamila & Company Security Services, Inc. 1,984.67 Y-1389 Jamila & Company Security Services, Inc. 720.14 Y-1390 Jamila & Company Security Services, Inc. 619.79 Y-1391 Jamila & Company Security Services, Inc. 529.23 Y-1392 Jamila & Company Security Services, Inc. 1,860.09 Y-1393 Jamila & Company Security Services, Inc. 1,740.46 Y-1394 Jamila & Company Security Services, Inc. 1,356.05 Y-1395 Jamila & Company Security Services, Inc. 375.48 Y-1396 JCL International, Inc. 69,742.20 Y-1397 JCL International, Inc. 69,742.20 Y-1398 John Clements Consultants, Inc. 5,220.59 Y-1399 John Clements Consultants, Inc. 1,002.62 Y-1400 John Clements Consultants, Inc. 4,715.50 Y-1401 John Clements Consultants, Inc. 7,445.29 Y-1402 John Clements Consultants, Inc. 13,234.33 Y-1403 John Clements Consultants, Inc. 5,129.21 Y-1404 John Clements Consultants, Inc. 6,146.99 Y-1405 John Clements Consultants, Inc. 2,613.50 Y-1406 Leb Machine Shop 1,671.43 Y-1407 M2 Kleen Carpet Cleaning 3,595.71 Y-1408 Manila Bulletin Publishing Corp. 5,328.00 Y-1409 Manila Bulletin Publishing Corp. 5,328.00 Y-1410 Marsh Philippines, Inc. 29,558.57 Y-1411 Marsh Philippines, Inc. 29,558.57 Y-1412 Maximum Solution Corporation 29,822.22 Y-1413 Maximum Solution Corporation 17,223.37 Y-1414 MDC Group, Inc. 15,000.00 Y-1415 Mobilex Car and Truck Rental, Inc. 12,321.43 Y-1416 Mrs. Myrna Pyun 1,607.13 Y-1417 Philippine Center for Creative Imaging 1,667.79 Y-1419 Prime at Technology Specialists, Inc. 1,588.02 Y-1420 Prime at Technology Specialists, Inc. 3,683.24 Y-1421 Prime at Technology Specialists, Inc. 2,847.81 Y-1422 Prime at Technology Specialists, Inc. 959.00 Y-1423 Prime at Technology Specialists, Inc. 2,640.26 Y-1424 Prime at Technology Specialists, Inc. 1,038.74 Y-1425 Prime at Technology Specialists, Inc. 1,085.19 Y-1426 Prime at Technology Specialists, Inc. 2,221.46 Y-1427 Prime at Technology Specialists, Inc. 1,002.51 Y-1428 Prime at Technology Specialists, Inc. 2,504.58 Y-1429 Prime at Technology Specialists, Inc. 951.14 Y-1430 Prime at Technology Specialists, Inc. 3,001.85 Y-1431 Prime at Technology Specialists, Inc. 2,776.77 Y-1432 Prime at Technology Specialists, Inc. 97.37 Y-1433 Prime at Technology Specialists, Inc. 1,521.32 Y-1434 Prime at Technology Specialists, Inc. 712.71 Y-1435 Prime at Technology Specialists, Inc. 968.73 Y-1436 Prime at Technology Specialists, Inc. 987.85 Y-1437 Prime at Technology Specialists, Inc. 966.85 Y-1438 Prime at Technology Specialists, Inc. 928.50 Y-1439 Prime at Technology Specialists, Inc. 2,272.94 Y-1440 Prime at Technology Specialists, Inc. 1,712.11 Y-1441 Prime at Technology Specialists, Inc. 5,083.91 Y-1442 Prime at Technology Specialists, Inc. 1,949.08 Y-1443 Prime at Technology Specialists, Inc. 1,931.96 Y-1444 Prime at Technology Specialists, Inc. 34,413.01 Y-1445 Prime at Technology Specialists, Inc. 1,456.22 Y-1446 Prime at Technology Specialists, Inc. 1,616.03 Y-1447 Prime at Technology Specialists, Inc. 899.30 Y-1448 Prime at Technology Specialists, Inc. 918.89 Y-1449 Prime at Technology Specialists, Inc. 2,361.87 Y-1450 Prime at Technology Specialists, Inc. 1,287.32 Y-1451 Prime at Technology Specialists, Inc. 37,153.11 Y-1452 Prime at Technology Specialists, Inc. 2,422.03 Y-1453 Prime at Technology Specialists, Inc. 1,580.99 Y-1454 Prime at Technology Specialists, Inc. 960.00 Y-1455 Quality Plus Management Consulting Co. 6,156.00 Y-1456 Quality Plus Management Consulting Co. 4,902.00 Y-1457 Quantuvis Resources Corporation 5,807.14 Y-1458 Quantuvis Resources Corporation 80.68 Y-1459 Quantuvis Resources Corporation 1,200.00 Y-1460 Renato D. Nayona 7,058.82 Y-1461 Renato D. Nayona 1,176.47 Y-1462 Rentokil Initial Philippines, Inc. 400.00 Y-1463 Ricoh (Philippines), Inc. 209.64 Y-1464 Ricoh (Philippines), Inc. 762.40 Y-1465 Ricoh (Philippines), Inc. 131.02 Y-1466 Ricoh (Philippines), Inc. 1,019.05 Y-1467 Ricoh (Philippines), Inc. 80.20 Y-1468 Ricoh (Philippines), Inc. 881.07 Y-1469 Ricoh (Philippines), Inc. 626.58 Y-1470 Ricoh (Philippines), Inc. 751.08 Y-1471 Ricoh (Philippines), Inc. 587.07 Y-1472 Ricoh (Philippines), Inc. 762.40 Y-1473 Ricoh (Philippines), Inc. 507.77 Y-1474 Ricoh (Philippines), Inc. 539.28 Y-1475 Ricoh (Philippines), Inc. 53.86 Y-1476 Ricoh (Philippines), Inc. 539.28 Y-1477 Ricoh (Philippines), Inc. 205.58 Y-1478 Ricoh (Philippines), Inc. 539.28 Y-1479 Ricoh (Philippines), Inc. 55.16 Y-1480 Ricoh (Philippines), Inc. 539.28 Y-1481 Ricoh (Philippines), Inc. 1,083.31 Y-1482 Ricoh (Philippines), Inc. 858.97 Y-1483 Ricoh (Philippines), Inc. 84.43 Y-1484 Ricoh (Philippines), Inc. 770.03 Y-1485 Ricoh (Philippines), Inc. 28.65 Y-1486 Ricoh (Philippines), Inc. 41.74 Y-1487 Ricoh (Philippines), Inc. 162.54 Y-1488 Ricoh (Philippines), Inc. 1,019.05 Y-1489 Ricoh (Philippines), Inc. 1,019.05 Y-1490 Ricoh (Philippines), Inc. 1,019.05 Y-1491 Ricoh (Philippines), Inc. 1,019.05 Y-1492 Ricoh (Philippines), Inc. 1,019.05 Y-1493 Ricoh (Philippines), Inc. 1,019.05 Y-1494 Ricoh (Philippines), Inc. 1,019.05 Y-1495 Ricoh (Philippines), Inc. 1,019.05 Y-1496 Ricoh (Philippines), Inc. 1,019.05 Y-1497 Ricoh (Philippines), Inc. 1,019.05 Y-1498 Ricoh (Philippines), Inc. 1,019.05 Y-1499 Ricoh (Philippines), Inc. 1,019.05 Y-1500 Ricoh (Philippines), Inc. 1,019.05 Y-1501 Ricoh (Philippines), Inc. 84.71 Y-1502 Ricoh (Philippines), Inc. 107.61 Y-1503 Ricoh (Philippines), Inc. 194.64 Y-1504 Ricoh (Philippines), Inc. 253.63 Y-1505 Ricoh (Philippines), Inc. 374.78 Y-1506 Ricoh (Philippines), Inc. 458.98 Y-1507 Ricoh (Philippines), Inc. 590.16 Y-1508 Ricoh (Philippines), Inc. 536.54 Y-1509 Ricoh (Philippines), Inc. 536.54 Y-1510 Ricoh (Philippines), Inc. 770.03 Y-1511 Ricoh (Philippines), Inc. 770.03 Y-1512 Ricoh (Philippines), Inc. 1,676.41 Y-1513 Ricoh (Philippines), Inc. 992.74 Y-1514 Ricoh (Philippines), Inc. 536.54 Y-1515 Ricoh (Philippines), Inc. 770.03 Y-1516 Ricoh (Philippines), Inc. 770.03 Y-1517 Ricoh (Philippines), Inc. 992.74 Y-1518 Ricoh (Philippines), Inc. 992.74 Y-1519 Ricoh (Philippines), Inc. 956.64 Y-1520 Ricoh (Philippines), Inc. 536.54 Y-1521 Ricoh (Philippines), Inc. 770.03 Y-1522 Ricoh (Philippines), Inc. 1,676.41 Y-1523 Ricoh (Philippines), Inc. 770.03 Y-1524 Ricoh (Philippines), Inc. 992.74 Y-1525 Ricoh (Philippines), Inc. 992.74 Y-1526 Ricoh (Philippines), Inc. 2,396.14 Y-1527 Ricoh (Philippines), Inc. 956.64 Y-1528 Ricoh (Philippines), Inc. 536.54 Y-1529 Ricoh (Philippines), Inc. 770.03 Y-1530 Ricoh (Philippines), Inc. 1,676.41 Y-1531 Ricoh (Philippines), Inc. 992.74 Y-1532 Ricoh (Philippines), Inc. 992.74 Y-1533 Ricoh (Philippines), Inc. 956.64 Y-1534 Ricoh (Philippines), Inc. 536.54 Y-1535 Ricoh (Philippines), Inc. 992.74 Y-1536 Ricoh (Philippines), Inc. 992.74 Y-1537 Ricoh (Philippines), Inc. 297.34 Y-1538 Ricoh (Philippines), Inc. 880.54 Y-1539 Ricoh (Philippines), Inc. 256.68 Y-1540 Ricoh (Philippines), Inc. 709.91 Y-1541 Ricoh (Philippines), Inc. 880.54 Y-1542 Ricoh (Philippines), Inc. 152.79 Y-1543 Ricoh (Philippines), Inc. 770.03 Y-1544 Rizadel Realty Corporation 210,825.48 Y-1545 Stratsearchasia Search Services 37,440.00 Y-1546 Toyota Pasong Tamo, Inc. 1,583.14 Y-1547 V S Benito Realty and Development Corp. 594.11 Y-1548 BSD Holdings Corporation 9,726.42 Y-1549 St. Francis Square Realty Corporation 9,600.00 Y-1551 Felton Realty Development Corp. 75,106.13 Y-1553 DHL Express (Philippines) 15,698.00 Y-1567 Ezra General Services, Inc. 16,588.88 Y-1568 Ezra General Services, Inc. 11,249.10 Y-1570 Air Filters Philippines, Inc. 13,171.20 Y-1571 3D Networks Philippines, Inc. 103,757.14 Y-1572 All Visual and Lights Systems 14,205.54 Y-1575 Innove Communications, Inc. 20,883.23 Y-1580 Ezra General Services, Inc. 17,201.88 Y-1581 Hewitt Associates, Inc. 78,971.64 Y-1592 Toyota Shaw, Inc. 150,428.57 Y-1593 Globe Telecom 62,374.58 Sub-total 6,810,453.18 10. Input tax on purchases of services supported by "NON VAT" official receipts Y-212 Goldline Tours, Inc. 1,312.50 Y-213 Goldline Tours, Inc. 1,312.50 Y-226 Rovian Transport Services 7,778.57 Y-227 Rovian Transport Services 7,569.64 Y-852 Rovian Transport Services 5,496.42 Sub-total 23,469.63 11. Input tax on purchases of services supported by official receipts not in the name of petitioner Y-109 DHL Global Forwarding (Philippines), Inc. 13.89 Y-526 Daiichi Properties and Development, Inc. 1,680.00 Y-527 Daiichi Properties and Development, Inc. 6,661.64 Y-528 Daiichi Properties and Development, Inc. 22,790.88 Y-531 Directories Philippines Corporation 3,552.86 Y-805 Directories Philippines Corporation 3,552.86 Sub-total 38,252.13 12. Input tax on purchases of services supported by official receipts imprinted with the phrase "Not a valid source of input tax"/"Not to be used for claim of input tax" Y-130 Smart Communications, Inc. 128.57 Y-288 Signet Distributors, Inc. 474.00 Y-308 Accent Micro Technologies, Inc. 267.86 Y-309 Accent Micro Technologies, Inc. 1,092.86 Y-310 Accent Micro Technologies, Inc. 264.00 Y-487 Smart Communications, Inc. 128.57 Y-488 Smart Communications, Inc. 128.57 Y-729 Accent Micro Technologies, Inc. 288.00 Y-1121 Signet Distributors, Inc. 558.84 Sub-total 3,331.27 13. Input tax on purchases of services supported by official receipts dated outside the period of claim Y-387 DHL Global Forwarding (Philippines), Inc. 758.35 Y-690 Punta De Fabian Resort, Inc. 609.51 Y-821 Mannasoft Technology Corp. 384.86 Y-822 Mannasoft Technology Corp. 192.43 Y-882 Ace Millennium Graphic Printer 48.00 Y-1032 Mannasoft Technology Corp. 8,254.62 Sub-total 10,247.77 14. Input tax on purchase of services supported by official receipt not duly registered with the BIR Y-1550 Bonifacio Estate Services Corporation 12,000.00 Sub-total 12,000.00 15. Input tax on purchases of services not supported by official receipts W-902 Frasers Hospitality Investments, Inc. 21,077.20 W-1111 Computrends Systems Technology, Inc. 12,672.00 W-1118 Expressnet Computer Systems 1,392.86 Y-273 Polaris Vanguard LLC 6,428.57 Y-386 DHL Global Forwarding (Philippines), Inc. 167.67 Y-555 Federal Protection Systems, Inc. 4,816.29 Y-655 Perdana Hotel Philippines, Inc. 3,830.37 Y-721 Quantuvis Resources Corporation 5,912.40 Y-722 Quantuvis Resources Corporation 23,471.89 Y-880 Jefcon Incorporated 156,857.16 Y-1578 San Miguel Corporation Retirement Plan 99,456.24 Sub-total 336,082.65 Grand Total 7,414,975.20 ========== Footnotes 1. Paragraph 1, Stipulation of Facts, Joint Stipulation of Facts and Issues (JSFI), Docket (Vol. I), p. 78. 2. Par. 2, Ibid. 3. Par. 3, Id. , pp. 78-79. 4. Par. 4, Id. , p. 79. 5. Par. 5, Id. , p. 79. 6. Par. 10, Statement of Facts, Petition for Review, Docket, (Vol. I), p. 7; p. 2, Statement of Facts, Respondent's Memorandum, Docket (Vol. II), p. 963. 7. Exhibits "I-2", "I-4" and "I-6"; Judicial Affidavit of Anna Mae Santos dated June 4, 2013. 8. Exhibits "HH-1" to "HH-736", "II-1" to "II-712" and "OO-1" to "OO-19". 9. Exhibits "D" to "D-2", "G", "G-2" to "G-3", "K" to "K-1", "L", "M" to "M-1", "N", "O", "U-3" to "U-4", "JJ-1" to "JJ-694", "KK-1" to "KK-66", "LL-1" to "LL-60", "MM-1" to "MM-95", and "PP-1"; Judicial Affidavit of Fredieric Landicho dated October 22, 2013. 10. Exhibits "I-2", "I-4", "I-6", "U-3", "Q", "F" to "F-2", "V-1" to "V-58", "X-1" to "X-50", "Z-1" to "Z-63"; Judicial Affidavit of Anna Mae Santos dated June 4, 2013. 11. Exhibits "I-2", "I-4" and "I-6". 12. Exhibits "I-8", "I-10", "I-12", "I-14", "I-16" and "I-18". 13. Par. 15, Statement of Facts, Petition for Review, Docket, (Vol. I), p. 8; p. 3, Statement of Facts, Respondent's Memorandum, Docket (Vol. II), p. 964. 14. Exhibits "J" to "J-3". 15. Par. 18, Statement of Facts, Petition for Review, Docket, (Vol. I), p. 9; p. 3, Statement of Facts, Respondent's Memorandum, Docket (Vol. II), p. 964. 16. Docket (Vol. I), pp. 5-15. 17. Ibid. , pp. 49-53. 18. Id. , p. 54. 19. Id. , pp. 55-58. 20. Id. , pp. 59-71. 21. Id. , pp. 78-86. 22. Id. , pp. 88-92. 23. Id. , pp. 499-501. 24. Id. , pp. 557-591. 25. Docket (Vol. II), pp. 616-618. 26. Ibid. , p. 905. 27. Id. , pp. 909-910. 28. Id. , pp. 913-920. 29. Resolution dated July 1, 2014 and August 20, 2014, respectively, Docket (Vol. II), pp. 922; 925-928. 30. Docket (Vol. II), pp. 937-961. 31. Ibid. , pp. 962-970. 32. Id. , p. 971. 33. Stipulation of Issue, JSFI, Docket (Vol. I), p. 79; Stipulated Issue, Pre-Trial Order, Docket (Vol. I), p. 89. 34. Citing among others Taganito Mining Corporation vs. CIR , G.R. No. 196113, October 8, 2013; San Roque Power Corporation vs. CIR , G.R. No. 180345, November 25, 2009; Hedcor Sibulan, Inc. vs. CIR , CTA EB Case No. 890, September 17, 2013. 35. Commissioner of Internal Revenue vs. Villa, et al ., G.R. No. L-23988, January 2, 1968. 36. Pars. 10 and 13 (c), Answer, Docket (Vol. I), pp. 50-51. 37. G.R. No. 184823, October 6, 2010. 38. Exhibits "J" and "J-1". 39. Diageo Philippines, Inc. vs. Commissioner of Internal Revenue , CTA Case Nos. 7846 and 7865, January 16, 2012. 40. Exhibit "J-1". 41. G.R. No. 153205, January 22, 2007. 42. Pars. 3-4, Stipulation of Facts, JSFI, Docket, pp. 78-79. 43. Exhibit "HH-1 to HH-736". 44. Exhibit "II-1 to II-712". 45. Exhibits "K" and "PP-1". 46. Exhibits "JJ-1 to JJ-694" and "K-1". 47. Should be P36,959,792.50. 48. Details presented as Annex "A" of this Decision. 49. Exhibits I-8, I-10, I-12, I-14, I-16 and I-18. 50. Line 23D, Exhibit I-18. 51. Line 27, Exhibit J-1-a. 52. Line 20E, Exhibit FF-2.1. n Note from the Publisher: Copied verbatim from the official copy.