My Solid Technologies & Devices Corp. v. Commissioner of Internal Revenue

FIRST DIVISION [C.T.A. CASE NO. 8854. August 4, 2017.] For: Assessment MY SOLID TECHNOLOGIES & DEVICES CORPORATION , petitioner , vs. COMMISSIONER OF INTERNAL REVENUE , respondent . DECISION MINDARO-GRULLA , J p : This resolves the Petition for Review filed by My Solid Technologies and Devices Corporation pursuant to Section 7 (a) (2) 1 of Republic Act (RA) No. 1125, 2 as amended, as well as Section 3 (a) (2) 3 of Rule 4 and Section 4 (a) 4 of Rule 8 of the Revised Rules of the Court of Tax Appeals, as amended, against the Commissioner of Internal Revenue. Petitioner My Solid Technologies and Devices Corporation seeks the cancellation and withdrawal of the assessment issued against it by the Commissioner of Internal Revenue for alleged deficiency value-added tax (VAT) covering the period from January 1, 2012 to June 30, 2012 in the aggregate amount of P65,928,415.74. Petitioner is a corporation duly organized and existing under Philippine laws. 5 It is registered with the Bureau of Internal Revenue (BIR) with Taxpayer's Identification No. (TIN) 007-283-114-000, as evidenced by its Certificate of Registration No. OCN9RC0000312624 dated May 18, 2009. 6 On the other hand, respondent is the duly appointed Commissioner of the Bureau of Internal Revenue who has the power to decide disputed assessments, refunds of internal revenue taxes, fees or other charges, penalties imposed in relation thereto or other matters arising under the National Internal Revenue Code (NIRC) or other laws or portions thereof administered by the BIR. He holds office at the BIR National Office Building, Agham Road, Diliman, Quezon City. On April 23, 2012, petitioner filed its Quarterly VAT Return 7 for the 1st quarter of 2012, but the said return was later amended on May 2, 2012. 8 On May 29, 2012, the Securities and Exchange Commission (SEC) approved the Plan and Agreement and the Articles of Merger executed by petitioner, as the surviving corporation, and Mytel Mobility Solutions, Inc. ("Mytel" for brevity), as the absorbed corporation, on April 25, 2012. 9 Petitioner and Mytel both filed their respective Quarterly VAT Returns for the 2nd quarter of 2012 on July 25, 2012. 10 On February 6, 2013, respondent issued a Letter of Authority (LOA) No. LOA-V08-2013-00000066 which authorized Revenue Officer Jasmin Pawingi and Group Supervisor Leonora Bornales to examine petitioner's books of accounts for the period covering January 1, 2012 to June 30, 2012 in connection with respondent's VAT Audit Program under Revenue Memorandum Order (RMO) No. 20-2012. The LOA was received by a certain Ms. Celeste H. Cerillo on February 8, 2013. 11 Respondent informed petitioner, through a Notice for an Informal Conference dated June 25, 2013, that the latter was found to be liable for deficiency VAT for the period covering January 1, 2012 to June 30, 2012 in the amount of P61,316,119.26. 12 Subsequently, respondent issued a Preliminary Assessment Notice (PAN) dated October 31, 2013 with attached Details of Discrepancies and received by petitioner on even date, assessing the latter for deficiency VAT in the aggregate amount of P61,449,073.64 covering the period of January 1, 2012 to June 30, 2012. 13 Respondent subsequently issued a Formal Assessment Notice (FAN) 14 on December 2, 2013 with attached Details of Discrepancies, which petitioner received on December 3, 2013, requesting petitioner to pay the alleged deficiency VAT in the total amount of P65,928,415.74, computed as follows: 15 Taxable receipts per VAT returns P340,184,183.99 Output tax 40,822,102.08 Less: Input tax carried over from previous quarter P11,448,182.73 Claimed input tax 40,017,741.93 Total available input tax P51,465,924.66 Less: Disallowed IT carried over from previous quarter 11,448,182.73 Unsupported input tax 40,017,741.93 Excess IT carried over to succeeding quarter 10,159,773.44 (10,159,733.44) VAT Payable P50,981,875.52 Less: Payments per ITS 42,265.56 Basic Value Added Tax due P50,939,609.96 Add: Interest (7/26/12 to 1/14/14) 14,988,805.78 Total Amount Due P65,928,415.74 Consequently, petitioner administratively protested the said assessment on January 2, 2014. 16 Due to the inaction of respondent on petitioner's protest, the latter filed this Petition for Review 17 on July 31, 2014. Respondent filed his Answer 18 on September 5, 2014 and interposed the following special and affirmative defenses: "6. Respondent reproduces and repleads all the foregoing allegations insofar as they are relevant to her defenses which are discussed hereunder and incorporates them herein by way of reference and, in addition thereto, most respectfully avers THAT: 7. Section 228 of the 1997 Tax Code partly reads as follows: 'Sec. 228. Protesting Assessment. Such assessment may be protested administratively by filing a request for reconsideration or reinvestigation within thirty (30) days from receipt of the assessment in such form and manner as may be prescribed by implementing rules and regulations. Within sixty (60) days from filing of the protest, all relevant, supporting documents shall have been submitted, otherwise, the assessment shall become final. If the protest is denied in whole or in part, or is not acted upon within one hundred eighty (180) days from submission of documents, the taxpayer adversely affected by the decision or inaction may appeal to the Court of Tax Appeals within thirty (30) days from receipt of the said decision, or from the lapse of one hundred eighty (180)-day period; otherwise, the decision shall become final, executory and demandable.' 7.1 Implementing the aforesaid provision, Section 3, 3.1.5 of Revenue Regulations No. 12-99 dated September 6, 1999, provides that taxpayer shall submit the required documents in support of its protest within sixty (60) days from the date of filing of the protest, otherwise, The phrase 'submit the required documents' includes submission or presentation of the pertinent documents for scrutiny and evaluation by the Revenue Officer conducting the audit and the said Revenue Officer shall state this fact in his report of investigation. In the instant case, despite the length of time given to herein petitioner, it failed to submit the required documents in support of its protest against the Formal Assessment Notice. Consequently, the assessment became final, executory and demandable. As such, this Honorable Court has no jurisdiction to act on the instant petition. 8. Further yet, Section 7 and 11 of Republic Act (RA) No. 1125, as amended by RA No. 9282 and RA No. 9503, which enumerates the cases over which the Court of Tax Appeals has appellate jurisdiction, relevantly states: 'Sec. 7. Jurisdiction. The CTA shall exercise: (a). Exclusive appellate jurisdiction to review by appeal, as herein provided: (1). Decisions of the Commissioner of Internal Revenue in cases involving disputed assessments, refunds of internal revenue taxes, fees or other charges, penalties in relation thereto, or other matters arising under the National Internal Revenue or other laws administered by the Bureau of Internal Revenue; (2). Inaction by the Commissioner of Internal Revenue in cases involving disputed assessments, refunds of internal revenue taxes, fees or other charges, penalties in relation thereto, or other matters arising under the National Internal Revenue Code or other laws administered by the Bureau of Internal Revenue Code provides a specific period of action, in which case the inaction shall be deemed a denial; Sec. 11. Who may appeal; Mode of Appeal; Effect of Appeal. Any party adversely affected by a decision, ruling or inaction of the Commissioner of Internal Revenue, the Commissioner of Customs, the Secretary of Finance, the Secretary of Trade and Industry or the Secretary of Agriculture or the Central Board of Assessment Appeals or the Regional Trial Courts may file an appeal with the CTA within thirty (30) days after the receipt of such decision or ruling or after the expiration of the period fixed by law for action as referred to in Section 7(a)(2) herein.' 9. Indubitably, the Court of Tax Appeals, being a court of special jurisdiction, can take cognizance only of matters that are clearly within its jurisdiction ( Allied Banking Corporation vs. Commissioner of Internal Revenue , G.R. No. 175097, February 5, 2010 citing Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue , G.R. No. 168498; 522 SCRA 144, 150). Its jurisdiction may only be invoked in the particular instances enumerated in Section 7 of Republic Act (RA) No. 1125, as amended by Section 7 of RA No. 9282 ( Moog Controls Corporation Philippine Branch vs. Commissioner of Internal Revenue , CTA EB No. 44, May 10, 2005). Verily, Section 3, Rule 4 of the Revised Rules of the Court of Tax Appeals provides that only decisions of the Commissioner of Internal Revenue (CIR) in cases involving disputed assessments, refunds of internal revenue taxes, fees or other charges, penalties in relation thereto, or other matters arising under the National Internal Revenue Code (NIRC) or other laws administered by the Bureau of Internal Revenue can be subject of appeal before this Court. And considering that the petitioner failed to file the necessary supporting documents, the assessment in the instant case already became final and executory, and demandable. 10. At the outset, the Formal Assessment Notice (FAN) and its Details of Discrepancies both dated December 2, 2013, reflect the internal revenue liabilities of the petitioner for the taxable period from January 1, 2012 to June 30, 2012, to wit: xxx xxx xxx Disallowed input tax carried over from previous quarter, P11,448,182.73 . Analysis of your 2nd quarter return disclosed that you have input tax carried over from previous quarter in the amount of P11,448,182.73, however, upon verification of previous VAT return there was no excess input tax to be carried forward to the 2nd quarter. Subsequently, it was unveiled that the Board of Directors of your company and Mytel Mobilities Solutions, Inc. (Mytel) had approved the plan of merger effective May 29, 2012, in which your company will be the surviving entity, thus, the unused input tax of Mytel in the amount of P10,159,73.44 n was being carried in your 2nd quarter return. However, per our records there was no application for merger or any notification filed in the BIR. Please be informed that Section 235 (e) of the Tax Code prescribes that ' Corporations and partnerships contemplating dissolution must notify the Commissioner and shall not be dissolved until cleared of any tax liability .' Moreover, Sec. 236 (F) of the NIRC states that ' The registration of any person who ceases to be liable to a tax type shall be cancelled upon filing with the Revenue District Office where he is registered an application for registration information update in a form prescribed therefor . In the view of the above, the unused input tax of Mytel cannot be allowed as carried over by your company. Unsupported Input Tax, P40,017,741.93 . Verification disclosed that you claimed input tax in the amount of P40,503,645.60. Upon audit, it was found that the claimed input tax of P38,072,631.00 came from importation made by Mytel of June 2012 but since you failed to notify the BIR through filing of an application of merger/cancellation pursuant to Sec. 235 (e) and Sec. 236 (F) of the NIRC, therefore, the said claimed input tax cannot be allowed as deduction from your output tax. With regard to the remaining input tax of P2,431,014.60, during audit you presented official receipts and sales invoices, however, your claimed input tax per summary lit of purchases did not match with the presented documents, hence, disallowed pursuant to Section 110 of NIRC as implemented by Revenue Regulations No. 16-2005. Excess Input tax Carried Over to Succeeding Quarter, P10,159,773.44 . The excess input tax was not applied against the allowable input tax in computing deficiency value-added tax since this was already carried over to the next succeeding period/quarter(s) as provided under Section 110 (B) of the Tax Code, as amended. 11. Further yet, A revenue regulation, the issuance of which is authorized by statute, has the force and effect of law (Vitug & Accosta, Tax Law and Jurisprudence, 3rd Edition, p. 55) ; 12. Assessment are prima facie presumed correct and made in good faith. The taxpayer has the duty of proving otherwise. In the absence of proof of any irregularities in the performance of official duties, an assessment will not be disturbed. (Aban, Law of Basic Taxation in the Philippines, 1st Edition, p. 109) ; 13. Over and above all, petitioner should be reminded that taxes are important because it is the lifeblood of the government and so should be calculated without unnecessary hindrance ( Commissioner vs. Algue, Inc. L-28896, 17 February 1988). Taxes are enforced proportional contribution from persons and property levied by the state, thus, no one is considered entitled to recover that which he must give up to another. Non videtur quisquam id capere quod ei necesse est alii restitutere ." On January 28, 2015, the Pre-Trial Brief (for the Respondent) 19 was filed through registered mail and received by this Court on February 4, 2015; while petitioner's Pre-Trial Brief 20 was submitted on March 6, 2015. Subsequently, the parties filed their Joint Stipulation of Facts and Issues 21 on March 27, 2015, which the Court approved on April 8, 2015. 22 As such, the Court terminated the Pre-Trial on April 8, 2015 23 and issued a Pre-Trial Order 24 on April 22, 2015. During trial, petitioner presented Mr. Jundelito C. Abiera as its sole witness. Petitioner formally offered its testimonial and documentary evidence, which the Court admitted, except for Exhibits "P-12-231" and "P-12-291". 25 The documentary exhibits offered by petitioner are as follows: Exhibit Description P-1 Formal Assessment Notice (FAN) and Details of Discrepancies dated December 2, 2012 which petitioner received on December 3, 2012 P-2 Request for Reconsideration of the FAN filed by petitioner on January 2, 2014 P-3 Petitioner's Original Quarterly VAT Return for the 1st quarter of CY 2012, with attached schedules, stamped as received by the Bureau of Internal Revenue (BIR), Revenue District Office (RDO) No. 52 on April 19, 2012 P-4 Petitioner's Amended Quarterly VAT Return for the 1st quarter of CY 2012 stamped as received by the BIR, RDO No. 52 on May 2, 2012 P-5 Petitioner's Quarterly VAT Return for the 2nd quarter of CY 2012, with attached schedules, stamped as received by the BIR, RDO No. 52 on July 25, 2012 P-6 Mytel Mobility Solution, Inc.'s (MyTel) Quarterly VAT Return for the 2nd quarter of CY 2012, with attached schedules, stamped as received by the BIR, RDO No. 52 on July 25, 2012 P-7 Certificate of Filing of the Articles and Plan of Merger between MyTel and MySolid, which was approved by the SEC on May 29, 2012 P-8 Petitioner's Certificate of Filing of Amended Articles of Incorporation, with attached Amended Articles of Incorporation, issued by the SEC on March 3, 2011 P-9 Petitioner's BIR Certificate of Registration P-10 Summary of documents supporting petitioner's input VAT on importation of goods for June 2012 P-10-1 to P-10-5 Bureau of Customs' (BOC) Statements of Settlement of Duties and Taxes and Import Entry & Internal Revenue Declarations (IEIRD) covering the input VAT on petitioner's importation of goods in June 2012 P-11 Amended Sworn Statement of Mr. Jundelito C. Abiera dated March October 9, 2015 P-11-a Signature of Mr. Jundelito C. Abiera in the Amended Sworn Statement dated March October 9, 2015 P-12-1 Official Receipt (OR) No. 2311 dated July 6, 2012 issued by Dalniezen Custom Brokerage, Inc. ("Dalniezen") with attached Payment Voucher P-12-2 Sales Invoice (SI) No. 12323 dated June 29, 2012 issued by Dalniezen P-12-3 OR No. SH-L002459234-5 dated June 29, 2012 issued by the Philippine Ports Authority (PPA) P-12-4 Billing Invoice No. SO# 22 dated June 29, 2012 issued by Asian Terminals, Inc. (ATI) P-12-5 OR No. 34397 dated June 27, 2012 issued by Cyrus Logistics, Inc. P-12-6 OR No. 2310 dated July 6, 2012 issued by Dalniezen with attached Payment Voucher P-12-7 SI No. 12313 dated June 21, 2012 issued by Dalniezen P-12-8 OR No. SH-L002453420-9 dated June 21, 2012 issued by PPA P-12-9 Billing Invoice No. SO # 24 dated June 21, 2012 issued by ATI P-12-10 OR No. 34366 dated June 20, 2012 issued by Cyrus Logistics, Inc. P-12-11 OR No. 12683 dated July 13, 2012 issued by Airtropolis Consolidator Phils., Inc. with attached Payment Voucher P-12-12 OR No. 1057807 dated June 22, 2012 issued by Philippine Skylanders, Inc. P-12-13 OR No. 01801 dated June 21, 2012 issued by Eagle Express Lines, Inc. P-12-14 Import Entry and Internal Revenue Declaration with Reference No. AIMNL1206008700 issued P-12-15 OR No. 2306 dated June 22, 2012 issued by Dalniezen with attached Payment Voucher P-12-16 OR No. 34306 dated June 14, 2012 issued by Cyrus Logistics, Inc. P-12-17 OR No. 2303 dated June 15, 2012 issued by Danielzen with attached Payment Voucher P-12-18 OR No. 34229 dated June 5, 2012 issued by Cyrus Logistics, Inc. P-12-19 OR No. 1421 dated June 15, 2012 issued by AB&N Manpower Management, Inc. with attached Payment Voucher P-12-20 SI No. 8660 dated May 31, 2012 issued by AB&N Manpower Management, Inc. P-12-21 SI No. 8674 dated June 7, 2012 issued by AB&N Manpower Management, Inc. P-12-22 SI No. 8661 dated May 31, 2012 issued by AB&N Manpower Management, Inc. P-12-23 SI No. 8665 dated June 7, 2012 issued by AB&N Manpower Management, Inc. P-12-24 SI No. 8649 dated May 24, 2012 issued by AB&N Manpower Management, Inc. P-12-25 SI No. 8651 dated May 24, 2012 issued by AB&N Manpower Management, Inc. P-12-26 OR No. 1420 dated June 15, 2012 issued by AB&N Manpower Management, Inc. with attached Payment Voucher P-12-27 SI No. 8650 dated May 24, 2012 issued by AB&N Manpower Management, Inc. P-12-28 SI No. 8664 dated June 7, 2012 issued by AB&N Manpower Management, Inc. P-12-29 OR No. 1423 dated June 22, 2012 issued by AB&N Manpower Management, Inc. with attached Payment Voucher P-12-30 SI No. 8676 dated June 12, 2012 issued by AB&N Manpower Management, Inc. P-12-31 SI No. 8678 dated June 12, 2012 issued by AB&N Manpower Management, Inc. P-12-32 OR No. 1425 dated June 30, 2012 issued by AB&N Manpower Management, Inc. with attached Payment Voucher P-12-33 SI No. 8677 dated June 12, 2012 issued by AB&N Manpower Management, Inc. P-12-34 OR No. 1384 dated July 6, 2012 issued by AB&N Manpower Management, Inc. with attached Payment Voucher P-12-35 SI No. 8714 dated June 27, 2012 issued by AB&N Manpower Management, Inc. P-12-36 OR No. 1385 dated July 6, 2012 issued by AB&N Manpower Management, Inc. with attached Payment Voucher P-12-37 SI No. 8711 dated June 27, 2012 issued by AB&N Manpower Management, Inc. P-12-38 OR No. 1386 dated July 6, 2012 issued by AB&N Manpower Management, Inc. with attached Payment Voucher P-12-39 SI No. 8710 dated June 7, 2012 issued by AB&N Manpower Management, Inc. P-12-40 SI No. 8712 dated June 27, 2012 issued by AB&N Manpower Management, Inc. P-12-41 OR No. 0309 dated July 20, 2012 issued by Accelltech Corporation with attached Payment Voucher P-12-42 SI No. 1290 dated April 18, 2012 issued by Accelltech Corporation P-12-43 SI No. 1292 dated April 20, 2012 issued by Accelltech Corporation P-12-44 SI No. 1310 dated April 23, 2012 issued by Accelltech Corporation P-12-45 SI No. 1311 dated April 24, 2012 issued by Accelltech Corporation P-12-46 OR No. 1304 dated June 22, 2012 issued by Best Options Assistance, Inc. with Payment Voucher P-12-47 OR No. 1311 dated June 6, 2012 issued by Best Options Assistance, Inc. with attached Payment Voucher P-12-48 OR No. 192994-A dated June 25, 2012 issued by Sun Cellular with attached Payment Voucher P-12-49 OR No. BSP-2-000461344 dated June 21, 2012 issued by Sun Cellular with Payment Voucher P-12-50 OR No. BSP-2-000461346 dated June 21, 2012 issued by Sun Cellular with Payment Voucher P-12-51 OR No. BSP-2-000461345 dated June 21, 2012 issued by Sun Cellular with Payment Voucher P-12-52 OR No. 0035 dated July 13, 2012 issued by DSIPOST, INC. with attached Payment Voucher P-12-53 OR No. 0284 dated June 15, 2012 issued by Dynamic Management & Marketing, Inc. ("DMMI") with attached Payment Voucher P-12-54 OR No. 243121 dated August 17, 2012 issued by E-Plus Stationery, Inc. with attached Payment Voucher P-12-55 OR No. 0302 dated June 22, 2012 issued by E.S.E. Signex Sign Express, Inc. (Signex) with attached Payment Voucher P-12-56 OR No. 0303 dated June 22, 2012 issued by E.S.E. Signex with attached Payment Voucher P-12-57 SI No. OS-0363 dated April 23, 2012 issued by Signex P-12-58 OR No. 17432 dated June 15, 2012 issued by Eight Arms Agency, Inc. ("Eight Arms") with attached Payment Voucher P-12-59 OR No. 18000 dated July 20, 2012 issued by Eight Arms with attached Payment Voucher P-12-60 SI No. 25385 dated June 8, 2012 issued by Faire Technologies, Inc. ("FaireTech") P-12-61 OR No. 29687 dated June 1, 2012 issued by FaireTech with attached Payment Voucher P-12-62 SI No. OS-0369 dated May 2, 2012 issued by Signex P-12-63 SI No. OS-0381 dated May 25, 2012 issued by n P-12-64 SI No. 25396 dated June 8, 2012 issued by Fairtech P-12-65 SI No. 24825 dated April 25, 2012 issued by Fairtech P-12-66 OR No. GCPTAC15064575 dated June 21, 2012 issued by Globe Telecom, Inc. with attached Payment Voucher P-12-67 OR No. GCPTAC15064576 dated June 21, 2012 issued by Globe Telecom, Inc. with attached Payment Voucher P-12-68 OR No. 0204 dated June 6, 2012 issued by Gotravelbliss Corp. with attached Payment Voucher P-12-69 SI No. 26801 dated June 22, 2012 issued by Infocorp Trading, Inc. P-12-70 SI No. 0890 dated June 13, 2012 issued by Jahena Trading Services, Inc. with attached Purchase Order P-12-71 SI No. 0910 dated June 21, 2012 issued by Jahena Trading Services, Inc. with attached Purchase Order P-12-72 OR No. 21413 and Acknowledgement Receipt No. 1525 both dated June 22, 2012 issued by Marvel Destination Managers, Inc. with attached Payment Voucher P-12-73 OR No. 50782 dated June 29, 2012 issued by Microgenesis Business Systems with attached Payment Voucher P-12-74 SI No. 68588 dated June 25, 2012 issued by Microgenesis Business Systems with attached Purchase Order P-12-75 OR No. 0002 dated June 22, 2012 issued by MyVista Builders, Inc. with attached Payment Voucher P-12-76 SI No. 0138 dated May 21, 2012 issued by OmniSolid Services, Inc. (OmniSolid) P-12-77 SI No. 0363 dated June 30, 2012 issued by OmniSolid P-12-78 SI No. 00910 dated April 30, 2012 issued by Solid Laguna Corporation P-12-79 SI No. 0141 dated May 31, 2012 issued by OmniSolid P-12-80 SI No. 0140 dated May 31, 2012 issued by OmniSolid P-12-81 SI No. 0328 dated June 28, 2012 issued by OmniSolid P-12-82 SI No. 0327 dated June 28, 2012 issued by OmniSolid P-12-83 SI No. 0317 dated June 27, 2012 issued by OmniSolid P-12-84 SI No. 0326 dated June 28, 2012 issued by OmniSolid P-12-85 SI No. 0325 dated June 28, 2012 issued by OmniSolid P-12-86 SI No. 0329 dated June 29, 2012 issued by OmniSolid P-12-87 SI No. 0186 dated May 31, 2012 issued by OmniSolid P-12-88 SI No. 0183 dated May 31, 2012 issued by OmniSolid P-12-89 SI No. 0184 dated May 31, 2012 issued by OmniSolid P-12-90 SI No. 0252 dated June 14, 2012 issued by OmniSolid P-12-91 SI No. 0253 dated June 14, 2012 issued by OmniSolid P-12-92 OR No. 4837 dated May 17, 2012 issued by Red Ribbon Bakeshop, Inc. (Red Ribbon) P-12-93 OR No. 4835 dated May 17, 2012 issued by Red Ribbon P-12-94 OR No. 4822 dated May 11, 2012 issued by Red Ribbon P-12-95 Sales Invoice (SI) No. 052800 dated May 11, 2012 issued by Super Shopping Market, Inc. ("SSMI") P-12-96 SI No. 052769 dated May 8, 2012 issued by SSMI P-12-97 OR No. 1407 dated May 25, 2012 issued by AB&N P-12-98 OR No. 1422 dated June 15, 2012 issued by AB&N P-12-99 OR No. 323972-001 issued by Peninsula Manila P-12-100 OR No. 11599 dated May 7, 2012 issued by Starbucks Coffee P-12-101 OR No. 12712 dated May 8, 2012 issued by UCC Coffee Caf Terrace P-12-102 OR No. 13458 dated May 10, 2012 issued by Starbucks Coffee P-12-103 OR No. 5476 dated May 10, 2012 issued by Starbucks Coffee P-12-104 OR No. 0687 dated May 16, 2012 issued by Cucina De las Islas Filipinas Food Corporation P-12-105 OR No. 4836 dated May 17, 2012 issued by Red Ribbon P-12-106 OR No. 4830 dated May 17, 2012 issued by LD Whistle Asia, Inc. P-12-107 OR No. 10031 dated May 18, 2012 issued by Studio Museum Caf and Bistro P-12-108 OR No. 27194 dated May 18, 2012 issued by Sports Grill Philippines, Inc. P-12-109 OR No. 9771 dated May 18, 2012 issued by Seattle's Best P-12-110 OR No. 23753 dated May 24, 2012 issued by Jollibee Foods Corporation P-12-111 Cash Invoice (CI) No. 00584 dated May 2, 2012 issued by Petron Marketing Corporation P-12-112 CI No. 13752 dated May 4, 2012 issued by Tri-Okto Shell Gasoline Station P-12-113 OR No. 33737 dated May 15, 2012 issued by La Vista Shell Service Station P-12-114 OR No. 107880 dated May 12, 2012 issued by Magallanes Management Corp. P-12-115 OR No. 12257 dated May 20, 2012 issued by Estrellita Petroleum Service Station, Inc. P-12-116 CI No. 12519 dated May 28, 2012 issued by Primera Clase Gas Station, Inc. P-12-117 CI No. 13963 dated May 28, 2012 issued by Tri-Okto Shell Gasoline Station P-12-118 OR No. BCI-1-000489168 dated May 15, 2012 issued by Sun Cellular P-12-119 OR No. BCI-1-000489170 dated May 15, 2012 issued by Sun Cellular P-12-120 OR No. BCI-1-000491406 dated May 5, 2012 issued by Sun Cellular P-12-121 OR No. 2681 dated June 15, 2012 issued by Follosco Morallos & Herce P-12-122 OR No. GBICAR06136281 dated May 23, 2012 issued by Globe Telecom, Inc. P-12-123 OR No. GBICAR06136280 dated May 23, 2012 issued by Globe Telecom, Inc. P-12-124 OR No. 161451 dated May 25, 2012 issued by Medicard Philippines, Inc. P-12-125 OR No. 6151 dated May 25, 2012 issued by OmniSolid P-12-126 OR No. PQROR029849174 dated April 13, 2012 issued by Philippine Long Distance Telecommunications (PLDT) P-12-127 OR No. PQROR030724505 dated May 11, 2012 issued by PLDT P-12-128 OR No. SCROR000034622 dated April 13, 2012 issued by SMART P-12-129 OR No. SBSOR00013983 dated May 26, 2012 issued by SMART P-12-130 OR No. 0000293675 dated May 23, 2012 issued by Citra Metro Manila Tollways Corp. (Citra) P-12-131 OR No. 0000695439 dated May 23, 2012 issued by Citra P-12-132 OR No. 102343442 dated May 8, 2012 issued by Paseo Center Parking P-12-133 OR No. 230580583 dated May 18, 2012 issued by Greenbelt Parking P-12-134 OR No. 1425 dated June 30, 2012 issued by AB&N P-12-135 OR No. 1384 dated July 6, 2012 issued by AB&N P-12-136 OR No. 1385 dated July 6, 2012 issued by AB&N P-12-137 OR No. 1386 dated July 6, 2012 issued by AB&N P-12-138 OR No. 0309 dated July 20, 2012 issued by Acceltech P-12-139 SI No. 1310 dated April 23, 2012 issued by Acceltech P-12-140 SI No. 1290 dated April 18, 2012 issued by Acceltech P-12-141 SI NO. 1292 dated April 20, 2012 issued by Acceltech P-12-142 SI No. 1311 dated April 24, 2012 issued by Acceltech P-12-143 OR No. 1304 dated June 22, 2012 issued by Best Options Assistance, Inc. P-12-144 OR No. 1311 dated July 6, 2012 issued by Best Options Assistance, Inc. P-12-145 OR No. 192994-A June 25, 2012 issued by Sun Cellular P-12-146 OR No. BSP-2-000461344 dated June 21, 2012 issued by Sun Cellular P-12-147 OR No. BSP-2-000461346 dated June 21, 2012 issued by Sun Cellular P-12-148 OR No. BSP-2-000461345 dated June 21, 2012 issued by Sun Cellular P-12-149 OR No. 0035 dated July 12, 2012 issued by Dsipost, Inc. P-12-150 OR No. 0284 dated by June 15, 2012 issued by DMMI P-12-151 OR No. 234121 dated August 17, 2012 issued by E-plus Stationery, Inc. P-12-152 OR No. 0302 dated June 22, 2012 issued by Signex P-12-153 OR No. 0303 dated June 30, 2012 issued by Signex P-12-154 OR No. 4339 dated June 15, 2012 issued by Eight Arms P-12-155 OR No. 17432 dated June 15, 2012 issued by Eight Arms P-12-156 OR No. 18000 dated July 20, 2012 issued by Eight Arms P-12-157 OR No. 4321 dated July 20, 2012 issued by Eight Arms P-12-158 OR No. 29687 dated June 1, 2012 issued by Fairetech P-12-159 OR No. GCPAC15064575 dated June 21, 2012 issued by Globe Telecom P-12-160 OR No. GCAP15064576 dated June 21, 2012 issued by Globe Telecom P-12-161 OR No. 0204 dated June 26, 2012 issued by Gotra Velbiss Corp. P-12-162 OR No. 0218 dated July 13, 2012 issued by Gotra Velbiss Corp. P-12-163 OR No. 2945 dated August 10, 2012 issued by Infocorp Trading, Inc. P-12-164 OR No. 000905 dated July 6, 2012 issued by Jahena Trading & Services P-12-165 OR No. 6199 dated July 20, 2012 issued by Lite Express International, Inc. (Lite Express) P-12-166 OR No. 6198 dated July 20, 2012 issued by Lite Express P-12-167 OR No. 21413 dated June 22, 2012 issued by Marvel Destination Managers, Inc. (MDMI) P-12-168 OR No. 1525 dated June 22, 2012 issued by MDMI P-12-169 OR No. 50782 dated June 29, 2012 issued by Microgenesis Business Systems P-12-170 OR No. 51170 dated July 27, 2012 issued by Microgenesis Business Systems P-12-171 OR No. 0002 dated June 22, 2012 issued by MyVista Builders, Inc. P-12-172 OR No. 6413 dated August 24, 2012 issued by OmniSolid P-12-173 OR No. 6402 dated July 13, 2012 issued by OmniSolid P-12-174 OR No. 6404 dated August 3, 2012 issued by OmniSolid P-12-175 OR No. 6414 dated August 24, 2012 issued by OmniSolid P-12-176 OR No. 6409 dated August 10, 2012 issued by OmniSolid P-12-177 OR No. dated August 3, 2012 issued by OmniSolid P-12-178 OR No. 2251 dated August 8, 2012 issued by Pacific Broadcasting P-12-179 OR No. 0725 dated August 24, 2012 issued by Smart Advertising P-12-180 OR No. 1203B dated July 20, 2012 issued by Solid Electronics Corp. P-12-181 OR No. 1674 dated June 25, 2012 issued by Solid Group, Inc. P-12-182 OR No. 6973 dated September 14, 2012 issued by Swarga Sug Media Corp. P-12-183 OR No. 0601 dated July 6, 2012 issued by Tangent Biz Process Outsourcing, Inc. P-12-184 OR No. 19724 dated June 29, 2012 issued by Tripmart Travel Agency P-12-185 OR No. 0097 dated June 29, 2012 issued by Vtech Ad Worx, Inc. P-12-186 Invoice No. 028587 dated June 15, 2012 issued by Watsons P-12-187 SI No. 053247 dated June 15, 2012 issued by SM Hypermarket P-12-188 OR No. 030011072 dated May 20, 2012 issued by Ayala Property Management Corp. P-12-189 OR No. BCI-1-000463050 dated January 19, 2012 issued by Digitel Mobile Philippines, Inc. (DMPI) P-12-190 OR No. BCI-1-000470094 dated February 20, 2012 issued by DMPI P-12-191 OR No. BCI-1-000470095 dated February 20, 2012 issued by DMPI P-12-192 OR No. BCI-1-000470336 dated February 21, 2012 issued by DMPI P-12-193 OR No. 29398 dated January 18, 2012 issued by Dome Caf Franchise Corporation P-12-194 OR No. 31803 dated January 6, 2012 issued by Donica Corporation P-12-195 OR No. 14287 dated January 27, 2012 issued by Ebdomos Cyma Greek Taverna Corp. P-12-196 OR No. 10035 dated January 14, 2012 issued by Estrellita Petroleum Service Station, Inc. P-12-197 OR No. 6586 dated January 5, 2012 issued by Flapjacks Creative Resto Corp. P-12-198 OR No. 62905 dated January 29, 2012 issued by GF Pacific Co. P-12-199 Invoice No. 17584707 dated February 10, 2012 issued by Globe Telecom, Inc. P-12-200 Invoice No. 7540806 dated February 10, 2012 issued by Globe Telecom, Inc. P-12-201 OR dated February 16, 2012 issued by Globe Telecom, Inc. P-12-202 OR No. 073056 dated January 22, 2012 issued by Golden Arches Development Corporation P-12-203 OR No. 2254 dated January 22, 2012 issued by Hawaiian BBQ Grill, Inc. P-12-204 Charge Invoice (CI) No. 25654 dated January 5, 2012 issued by Infocorp Trading, Incorporated (Infocorp) P-12-205 CI No. 25732 dated January 19, 2012 issued by Infocorp P-12-206 OR No. 30134 dated January 29, 2012 issued by International Family Food Services, Inc. P-12-207 Sales Invoice (SI) No. 9390 dated January 25, 2012 issued by JN Summit One Corp. P-12-208 OR No. 9564 dated January 7, 2012 issued by Johnandyoko Foods, Inc. P-12-209 OR No. 4316 dated January 12, 2012 issued by Kitchen, Inc. P-12-210 OR No. 0864 dated January 10, 2012 issued by Litsonhaus Diners Philippines Corporation P-12-211 OR No. 0433 dated January 11, 2012 issued by Ma. Maison Greenbelt Resto Corp. P-12-212 OR No. 93408 dated January 11, 2012 issued by Magallanes Management Corp. P-12-213 SI No. 11132 dated January 13, 2012 issued by Makati Supermarket Corporation (Makati Supermarket) P-12-214 SI No. 11384 dated January 27, 2012 issued by Makati Supermarket P-12-215 OR No. 2224 dated January 7, 2012 issued by Mary Grace Foods, Inc. P-12-216 OR No. 42727 dated March 29, 2012 issued by Multi Kitchen, Inc. P-12-217 OR No. 47876 dated January 27, 2012 issued by Next Door, Inc. P-12-218 OR No. 16584 dated January 23, 2012 issued by Office Warehouse, Inc. P-12-219 Invoice No. 45569996 dated January 19, 2012 issued by PLDT P-12-220 Invoice No. 45246702 dated January 19, 2012 issued by PLDT P-12-221 Invoice No. 45569993 dated January 19, 2012 issued by PLDT P-12-222 Invoice No. 45930399 dated February 10, 2012 issued by PLDT P-12-223 Invoice No. 46202051 dated February 21, 2012 issued by PLDT P-12-224 Invoice No. 46202050 dated February 21, 2012 issued by PLDT P-12-225 OR No. 7377 dated January 6, 2012 issued by Philippine Pastries, Inc. (Pastries) P-12-226 OR No. 7378 dated January 6, 2012 issued by Pastries P-12-227 Invoice No. 458532 dated January 10, 2012 issued by Pinic International Corporation P-12-228 OR No. 127936 dated January 13, 2012 issued by Punongbayan & Araullo P-12-229 OR No. 3060 dated January 8, 2012 issued by Red Fuel Gas & Oil Station, Inc. (Red Fuel) P-12-230 OR No. 3487 dated January 23, 2012 issued by Red Fuel P-12-232 OR No. 4187 dated January 20, 2011 issued by Solid Laguna Corporation P-12-233 SI No. 51321 dated January 17, 2012 issued by Super Shopping Market, Inc. (Super Shopping) P-12-234 SI No. 51333 dated January 18, 2012 issued by Super Shopping P-12-235 SI No. 51245 dated April 1, 2012 issued by Super Shopping P-12-236 OR No. 0658 dated January 9, 2012 issued by Sweet Bella Desserts P-12-237 Invoice No. 15865 dated January 17, 2012 issued by Top Grade Petron Products Corporation P-12-238 OR No. 10666 dated January 6, 2012 issued by TravelnCuisine Philippines, Inc. P-12-239 OR No. 4832 dated January 24, 2012 issued by Tropical Hut Food Market, Inc. P-12-240 Invoice No. 71985 dated January 19, 2012 issued by Villarta-Maglaya Trading, Inc. (Villarta-Maglaya) P-12-241 Invoice No. 72103 dated January 6, 2012 issued by Villarta-Maglaya P-12-242 SI No. 028066 dated January 24, 2012 issued by Watsons Personal Care Stores, Inc. P-12-243 OR No. 10136 dated January 11, 2012 issued by Ypsilon Lake Corporation P-12-244 Invoice No. 11739 dated February 28, 2012 issued by Tri-Okto Shell Gasoline Station (Tri-Okto) P-12-245 Invoice No. 11577 dated February 20, 2012 issued by Tri-Okto P-12-246 Invoice No. 11657 dated February 29, 2012 issued by Tri-Okto P-12-247 Sales Invoice (SI) No. 710-000034765 dated February 2, 2012 issued by Ace Hardware P-12-248 Official Receipt (OR) No. 8129 dated February 23, 2012 issued by Atty. Valeriano D. Reloj Law Office P-12-249 OR No. 1075 dated April 13, 2012 issued by Best Options Assistance, Inc. P-12-250 OR No. 429879 dated February 8, 2012 issued by Citra Metro Manila Tollways Corporation P-12-251 OR No. 3804 dated February 14, 2012 issued by Coffee Brewmasters, Inc. amounting to Php2,535.87 P-12-252 OR No. BLZ-1-000589378 dated March 20, 2012 issued by DMPI P-12-253 OR No. BLZ-1-000589379 dated March 20, 2012 issued by DMPI P-12-254 SI No. 9326 dated February 19, 2012 issued by Dona Soledad Gas Center, Inc. amounting to Php1,000.00 P-12-255 OR No. 4955 dated February 1, 2012 issued by Donica Corporation P-12-256 OR No. 11943 dated February 7, 2012 issued by Donica Corporation P-12-257 OR No. 33576 dated February 14, 2012 issued by Donica Corporation P-12-258 OR No. 10614 dated February 21, 2012 issued by Estrellita Petroleum Service Station, Inc. P-12-259 OR No. GBICAR06130933 dated March 8, 2012 issued by Globe Telecom, Inc. P-12-260 OR No. GSMLCU11073657 dated March 20, 2012 issued by Globe Telecom, Inc. P-12-261 Invoice No. 71247 dated January 31, 2012 issued by Goldilocks P-12-262 Invoice No. 71472 dated February 14, 2012 issued by Goldilocks P-12-263 SI No. 9192 dated February 18, 2012 issued by JN Summit One Corp. P-12-264 OR No. 98933 dated February 22, 2012 issued by Magallanes Management Corp. P-12-265 OR No. 94379 dated February 8, 2012 issued by Magallanes Management Corp. P-12-266 SI No. 1-000040335 dated February 9, 2012 issued by Mandurriao Star, Inc. P-12-267 SI No. 34-000041069 dated February 15, 2012 issued by Mandurriao Star, Inc. P-12-268 SI No. 1-000047527 dated February 28, 2012 issued by Mandurriao Star, Inc. P-12-269 OR No. 3972 dated February 16, 2012 issued by MPAV Marketing P-12-270 OR No. 20192 dated February 9, 2012 issued by Office Warehouse, Inc. P-12-271 OR No. 22801 dated February 22, 2012 issued by Office Warehouse, Inc. P-12-272 OR No. 238507 dated February 18, 2012 issued by Petron Bagumbayan Service Station P-12-273 OR No. 28820 dated February 8, 2012 issued by Rustan Coffee Corporation P-12-274 Invoice No. 46899174 dated March 1, 2012 issued by PLDT P-12-275 Invoice No. 46899170 dated March 1, 2012 issued by PLDT P-12-276 Invoice No. 46972623 dated March 8, 2012 issued by PLDT P-12-277 SOA No. 59660752 dated February 29, 2012 issued by Smart Communications, Inc. P-12-278 OR dated March 23, 2012 issued by Smart Communications, Inc. P-12-279 OR No. 1032 dated March 2, 2012 issued by Solid Electronics Corporation P-12-280 OR No. 1033 dated March 2, 2012 issued by Solid Electronics Corporation P-12-281 OR No. 4248 dated March 9, 2012 issued by Solid Laguna Corporation P-12-282 OR No. 4632 dated March 23, 2012 issued by Solid Laguna Corporation P-12-283 SI No. 051567 dated February 7, 2012 issued by Super Shopping Market, Inc. P-12-284 SI No. 051602 dated February 10, 2012 issued by Super Shopping Market, Inc. P-12-285 SI No. 051722 dated February 21, 2012 issued by Super Shopping Market, Inc. P-12-286 OR No. 55384 dated February 3, 2012 issued by Trellis Restaurant, Inc. P-12-287 Invoice No. 11837 dated March 27, 2012 issued by Tri-Okto Shell Gasoline Station P-12-288 Invoice No. 11082 dated March 16, 2012 issued by Tri-Okto Shell Gasoline Station P-12-289 Invoice No. 11619 dated March 10, 2012 issued by Tri-Okto Shell Gasoline Station P-12-290 Invoice No. 11045 dated February 17, 2012 issued by Tri-Okto Shell Gasoline Station P-12-292 Invoice No. 130034 dated March 10, 2012 issued by Petron P-12-293 OR No. 41684 dated March 7, 2012 issued by K-Square Petron Service Center P-12-294 Invoice No. 575634 dated March 22, 2012 issued by Yamat Motorist's Center P-12-295 Invoice No. 575642 dated March 23, 2012 issued by Yamat Motorist's Center P-12-296 OR No. 1131 dated March 30, 2012 issued by AB&N Manpower Management, Inc. P-12-297 OR No. 426806 dated February 24, 2012 issued by Citra Metro Manila Tollways Corporation P-12-298 OR No. 425729 dated March 15, 2012 issued by Citra Metro Manila Tollways Corporation P-12-299 OR No. 1243 dated March 20, 2012 issued by Cmstar Management, Inc. P-12-300 OR No. 4262 dated March 14, 2012 issued by Coffee Brewmasters, Inc. P-12-301 OR No. BSP-2-000435886 dated March 21, 2012 issued by Digitel Mobile Philippines, Inc. P-12-302 OR No. BSP-2-000435884 dated March 21, 2012 issued by Digitel Mobile Philippines, Inc. P-12-303 OR No. 12245 dated February 23, 2012 issued by Donica Corporation P-12-304 Invoice No. 916434 dated March 19, 2012 issued by Elamar Marketing Corporation P-12-305 OR No. 6775 dated February 6, 2012 issued by Elamar Marketing Corporation P-12-306 OR No. 10823 dated March 3, 2012 issued by Estrellita Petroleum Service Station, Inc. P-12-307 Invoice No. 71584 dated March 1, 2012 issued by Goldilocks Bakeshop, Inc. P-12-308 OR No. 0357 dated March 15, 2012 issued by Inbento Rice Meals Corporation P-12-309 OR No. 100486 dated March 7, 2012 issued by Magallanes Management Corporation P-12-310 OR No. 4000 dated March 9, 2012 issued by MPAV Marketing P-12-311 OR No. 3866 dated March 20, 2012 issued by MPAV Marketing P-12-312 OR No. 29081 dated March 21, 2012 issued by Office Warehouse, Inc. P-12-313 Invoice No. 47345928 dated April 13, 2012 issued by PLDT P-12-314 SI No. 051889 dated March 9, 2012 issued by Super Shopping Market, Inc. P-12-315 SI No. 051811 dated March 1, 2012 issued by Super Shopping Market, Inc. P-12-316 SI No. 052044 dated March 21, 2012 issued by Super Shopping Market, Inc. P-12-317 Invoice No. 75781 dated March 30, 2012 issued by Villarta-Maglaya Trading, Inc. P-12-318 OR No. 12945 dated February 25, 2012 issued by Wholesome Foods, Inc. P-12-319 OR No. 1195 dated April 20, 2012 issued by AB&N Manpower Management, Inc. P-12-320 OR No. 1356 dated May 11, 2012, issued by AB&N Manpower Management, Inc. P-12-321 SI No. 35223 dated April 14, 2012 issued by CAYC Gasoline Station amounting to Php2,000.00 P-12-322 OR No. 12638 dated April 13, 2012 issued by CFAL Oasis Development Corporation amounting to Php2,293.11 P-12-323 OR No. 423156 dated April 2, 2012 issued by Citra Metro Manila Tollways Corporation P-12-324 OR No. 420827 dated April 28, 2012 issued by Citra Metro Manila Tollways Corporation P-12-325 OR No. BSP-1-000484065 dated April 24, 2012 issued by Digitel Mobile Philippines, Inc. P-12-326 OR No. BSP-1-000484063 dated April 24, 2012 issued by Digitel Mobile Philippines, Inc. P-12-327 OR No. BSP-1-000484064 dated April 24, 2012 issued by Digitel Mobile Philippines, Inc. P-12-328 Invoice No. 317728 dated April 25, 2012 issued by ESS Gasoline Station P-12-329 OR No. 11849 dated April 30, 2012 issued by Estrellita Petroleum Service Station, Inc. P-12-330 OR No. 11655 dated April 19, 2012 issued by Estrellita Petroleum Service Station, Inc. P-12-331 OR No. 11632 dated April 18, 2012 issued by Estrellita Petroleum Service Station, Inc. P-12-332 OR No. 11306 dated March 31, 2012 issued by Estrellita Petroleum Service Station, Inc. P-12-333 OR No. 11374 dated April 3, 2012 issued by Estrellita Petroleum Service Station, Inc. P-12-334 OR No. 11446 dated April 9, 2012 issued by Estrellita Petroleum Service Station, Inc. P-12-335 OR No. GBICAR03140162 dated April 30, 2012 issued by Globe Telecom, Inc. P-12-336 OR No. GBICAR03140161 dated April 30, 2012 issued by Globe Telecom, Inc. P-12-337 OR No. 2680 dated April 20, 2012 issued by Migallos & Luna Law Offices P-12-338 OR No. 129966 dated May 11, 2012 issued by Punongbayan & Araullo P-12-339 OR No. 5415 dated April 3, 2012 issued by Red Ribbon Bakeshop, Inc. P-12-340 OR No. 5420 issued Red Ribbon Bakeshop, Inc. P-12-341 OR No. 5433 dated April 23, 2012 issued by Red Ribbon Bakeshop, Inc. P-12-342 SOA No. 61835732 dated April 13, 2012 issued by Smart Communications, Inc. P-12-343 OR No. 4765 dated May 11, 2012 issued by Solid Laguna Corporation P-12-344 SI No. 052294 dated April 12, 2012 issued by Super Shopping P-12-345 SI No. 052338 dated April 23, 2012 issued by Super Shopping P-12-346 SI No. 052186 dated April 3, 2012 issued by Super Shopping P-12-347 SI No. 052543 dated April 15, 2012 issued by Super Shopping P-12-348 SI No. 052303 dated April 20, 2012 issued by Super Shopping P-12-349 OR No. 6056 dated April 27, 2012 issued by Supercool Airconditioning Center P-12-350 Invoice No. 12594 dated April 23, 2012 issued by Tri-Okto Shell Gasoline Station P-12-351 Invoice No. 11648 dated April 14, 2012 issued by Tri-Okto Shell Gasoline Station P-12-352 SI No. 028554 dated April 3, 2012 issued by Watsons Personal Care Stores, Inc. Tri-Okto Shell Gasoline Station P-12-353 OR No. 2084269 dated June 12, 2012 issued by C-5 Gas & Oil Station, Inc. Tri-Okto Shell Gasoline Station P-12-354 OR No. 11967 issued by Estrellita Petroleum Service Station, Inc. P-12-355 SI No. 053346 dated May 29, 2012 issued by Super Shopping P-12-356 SI No. 052974 dated May 17, 2012 issued by Super Shopping P-12-357 Summary of Input Tax Details of Purchases from January to June 2012 On the other hand, respondent presented Ms. Jasmin T. Pawingi as his sole witness. Then, respondent formally offered his testimonial and documentary evidence, which were all admitted by the Court, except for Exhibit "R-1-a". 26 Respondent's documentary exhibits are as follows: Exhibit Description R-1 Electronic Letter of Authority dated February 6, 2013 R-1-b Signature of Celeste H. Cerillo R-2 List of Requirements relative to the investigation of petitioner's internal revenue tax for VAT for the fiscal period from January 1, 2012 to June 30, 2012 R-2-a Signature of Revenue Officer Jasmin T. Pawingi R-2-b Signature of Celeste H. Cerillo R-3 Notice of Informal Conference dated June 25, 2013 R-3-a Signature of Nety G. So, head of the VAT Audit Group R-4 Memorandum containing the report of investigation on the VAT liability of the petitioner and the recommendation for the issuance of a Preliminary Assessment Notice R-4-a Signature of revenue Officer Jasmin T. Pawingi R-5 Preliminary Assessment Notice issued on October 31, 2013 R-6 Assessment Notices dated December 2, 2013 together with the Formal Assessment Notice also dated December 2, 2013 with its corresponding Details of Discrepancies R-7 Certification issued by Senen A. Manalo, Chief, Taxpayer Service R-7-a Signature of Senen A. Manalo, Chief, Taxpayer Service of Revenue District Office No. 52 in Paraaque City R-8 Judicial Affidavit of Jasmine Pawingi R-8-a Signature of Jasmine Pawingi The case was deemed submitted for decision on August 12, 2016, 27 considering petitioner's Memorandum 28 filed on August 8, 2016 and the Records Verification 29 dated July 22, 2016, stating that respondent failed to file a memorandum. The parties submitted the following issue for this Court's resolution: Whether or not petitioner is liable for deficiency VAT for the period January 1, 2012 to June 30, 2012 in the aggregate amount of P65,928,415.74. 30 The Court shall determine first whether the Petition for Review was timely filed. Section 228 of the National Internal Revenue Code of 1997, as amended, provides: ''SEC. 228. Protesting of Assessment. When the Commissioner or his duly authorized representative finds that proper taxes should be assessed, he shall first notify the taxpayer of his findings: Provided, however, That a preassessment notice shall not be required in the following cases: xxx xxx xxx The taxpayers shall be informed in writing of the law and the facts on which the assessment is made; otherwise, the assessment shall be void. Within a period to be prescribed by implementing rules and regulations, the taxpayer shall be required to respond to said notice. If the taxpayer fails to respond, the Commissioner or his duly authorized representative shall issue an assessment based on his findings. Such assessment may be protested administratively by filing a request for reconsideration or reinvestigation within thirty (30) days from receipt of the assessment in such form and manner as may be prescribed by implementing rules and regulations. Within sixty (60) days from filing of the protest, all relevant supporting documents shall have been submitted; otherwise, the assessment shall become final. If the protest is denied in whole or in part, or is not acted upon within one hundred eighty (180) days from submission of documents, the taxpayer adversely affected by the decision or inaction may appeal to the Court of Tax Appeals within thirty (30) days from receipt of the said decision, or from the lapse of the one hundred eighty (180)-day period; otherwise, the decision shall become final, executory and demandable." On December 3, 2013, petitioner received from respondent a Formal Assessment Notice with Details of Discrepancies, requesting the former to pay its alleged deficiency VAT for the period January 1, 2012 to June 30, 2012 in the total amount of P65,928,415.74, as computed below: 31 Taxable receipts per VAT returns P340,184,183.99 Output tax 40,822,102.08 Less: Input tax carried over from previous quarter P11,448,182.73 Claimed input tax 40,017,741.93 Total available input tax 51,465,924.66 Less: Disallowed IT carried over from previous quarter 11,448,182.73 Unsupported input tax 40,017,741.93 Excess IT carried over to succeeding quarter 10,159,773.44 (10,159,773.44) VAT payable P50,981,875.52 Less: Payments per ITS 42,265.56 Basic value-added tax due P50,939,609.96 Add: Interest (7/26/12 to 1/14/14) 14,988,805.78 Total Amount Due P65,928,415.74 Petitioner filed its Protest Letter 32 on January 2, 2014, requesting reconsideration of the assessment and praying for the cancellation and withdrawal of the same. In order to seek judicial relief, petitioner filed the present Petition for Review with this Court on July 31, 2014, due to the inaction of respondent on petitioner's request for reconsideration within the 180-day period. The Court of Tax Appeals En Banc made the following pronouncements in the case of Oceanic Wireless Network, Inc. vs. Commissioner of Internal Revenue : 33 "Furthermore, where the taxpayer failed to submit relevant supporting documents within the sixty (60)-day period from filing of the protest, and in case of inaction by the respondent and the taxpayer chooses to appeal to the Court of Tax Appeals, the same must be made within thirty (30) days from the lapse of the one-hundred eighty (180)-day period, the one hundred eighty (180)-day period must be reckoned from the date the protest was filed. The sixty (60)-day period shall not be added to the computation of the one hundred eighty (180) days because from the wordings of the law, in case the taxpayer fails to submit relevant supporting documents, the assessment becomes final. The one hundred eighty (180)-day period, therefore, commenced to run from the date protest was filed. Failure on the part of the petitioner to file a Petition for Review with the Court of Tax Appeals within thirty (30) days from the lapse of the one hundred eighty (180)-day period reckoned from the date the protest was filed, renders the assessment final, executory and demandable." In this case, there is no documentary evidence to show that petitioner submitted supporting documents for its protest. Notwithstanding, it is important to note that although respondent specifically denied knowledge and information as to the truth or falsity of petitioner's allegation that the latter submitted supporting documents, respondent did not present the said issue for resolution of this Court. Neither party presented any evidence to prove whether petitioner submitted documents supporting the administrative protest. The Court notes that under RR No. 12-99, as amended, a request for reconsideration is a plea of re-evaluation of an assessment on the basis of existing records without need of additional evidence. Considering the foregoing and for the purpose of reckoning the 180 days for respondent to act on petitioner's administrative protest, it should be counted from the date of filing of the protest which was on January 2, 2014. Accordingly, respondent had until July 1, 2014 within which to act on the said protest. Since respondent failed to do so, petitioner had thirty (30) days from July 1, 2014 or until July 31, 2014 within which to appeal the said inaction of respondent. Since the Petition for Review was filed on July 31, 2014, the same was timely filed. I. Disallowed input tax carried over from previous quarter P11,448,182.73 Respondent's analysis of petitioner's VAT return for the second quarter of CY 2012 disclosed that the latter had input tax carried over from previous quarter in the amount of P11,448,182.73. Upon respondent's verification of previous quarter's return, there was no excess input tax to be carried forward to the second quarter. Later, it was allegedly revealed that the Board of Directors of petitioner and Mytel Mobility Solutions, Inc. had approved the plan of merger that took effect on May 29, 2012, in which petitioner was the surviving entity; thus, the unused input tax of Mytel in the amount of P10,159,773.44 was carried over by petitioner. According to respondent, petitioner failed to file an application for merger, or any notice of such, with the BIR. Respondent cites Section 235 (e) of the NIRC of 1997, as amended, which prescribes that "Corporations and partnerships contemplating dissolution must notify the Commissioner and shall not be dissolved until cleared of any tax liability." Moreover, Section 236 (F) of the same Code allegedly states that "The registration of any person who ceases to be liable to a tax type shall be cancelled upon filing with the Revenue District Office where he is registered an application for registration information update in a form prescribed therefor." Hence, the unused input tax of Mytel cannot be allowed to be carried over by petitioner. On the other hand, petitioner argues that there is no legal basis for the disallowance of the input tax carried over from previous quarter in the amount of P10,159,773.44 because (a) there is nothing in Sections 235 (e) and 236 (F) of the NIRC of 1997, as amended, which provides that prior filing of an application for, or notice of merger with the BIR is a precondition for the transfer of the unused input tax credits of an absorbed corporation to the surviving corporation; and (b) Section 4.106-8 of Revenue Regulations (RR) No. 16-2005 explicitly provides that in case of merger or consolidation, the unused input taxes of the absorbed corporation when the merger takes effect shall be transferred to the surviving corporation. Petitioner further contends that the disallowance of input tax credits in the amount of P1,288,409.29 is null and void, invoking Section 228 of the NIRC of 1997, as amended, and Section 3.1.3 of RR No. 12-99, as amended. The FAN allegedly failed to state the facts and the law on which such disallowance was based. The disallowance should be cancelled. Section 4.106-8 of RR No. 16-2005, as amended, explicitly provides that "[t]he unused input tax of the dissolved corporation, as of the date of merger or consolidation, shall be absorbed by the surviving or new corporation." Moreover, Section 80 of Batas Pambansa Blg. 68 34 provides that a merger shall have the effect of ipso jure transferring all the rights and properties of the absorbed corporation to the surviving corporation, to wit: "Sec. 80. Effects of merger or consolidation. The merger or consolidation, as provided in the preceding sections, shall have the following effects: xxx xxx xxx 4. The surviving or the consolidated corporation shall thereupon and thereafter possess all the rights, privileges, immunities and franchises of each of the constituent corporations; and all property, real or personal, and all receivables due on whatever account, including subscriptions to shares and other choses in action, and all and every other interest of, or belonging to, or due to each constituent corporation, shall be taken and deemed transferred to and vested in such surviving or consolidated corporation without further act or deed ; x x x" (Emphasis supplied) In relation thereto, Section 79 of the same Code states that the merger shall be effective upon the issuance of a certificate of merger by the Securities and Exchange Commission, to wit: "Sec. 79. Effectivity of merger or consolidation. The articles of merger or of consolidation, signed and certified as herein above required, shall be submitted to the Securities and Exchange Commission in quadruplicate for its approval: Provided, That in the case of merger or consolidation of banks or banking institutions, building and loan associations, trust companies, insurance companies, public utilities, educational institutions and other special corporations governed by special laws, the favorable recommendation of the appropriate government agency shall first be obtained. If the Commission is satisfied that the merger or consolidation of the corporations concerned is not inconsistent with the provisions of this Code and existing laws, it shall issue a certificate of merger or of consolidation, as the case may be, at which time the merger or consolidation shall be effective ." (Emphasis supplied) Consistent with these provisions, the Supreme Court discussed the matter in the consolidated cases of Poliand Industrial Limited vs. National Development Company, Development Bank of the Philippines, and The Honorable Court of Appeals and National Development Company vs. Poliand Industrial Limited, 35 to wit: "x x x Ordinarily, in the merger of two or more existing corporations, one of the combining corporations survives and continues the combined business, while the rest are dissolved and all their rights, properties and liabilities are acquired by the surviving corporation. The merger, however, does not become effective upon the mere agreement of the constituent corporations. As specifically provided under Section 79 of said Code, the merger shall only be effective upon the issuance of a certificate of merger by the Securities and Exchange Commission (SEC), subject to its prior determination that the merger is not inconsistent with the Code or existing laws. Where a party to the merger is a special corporation governed by its own charter, the Code particularly mandates that a favorable recommendation of the appropriate government agency should first be obtained. The issuance of the certificate of merger is crucial because not only does it bear out SEC's approval but also marks the moment whereupon the consequences of a merger take place. By operation of law, upon the effectivity of the merger, the absorbed corporation ceases to exist but its rights, and properties as well as liabilities shall be taken and deemed transferred to and vested in the surviving corporation ." (Emphasis supplied) Based on the Certificate of Filing of the Articles and Plan of Merger 36 dated May 29, 2012, the SEC approved the Plan and Agreement and the Articles of Merger executed on April 25, 2012 by and between petitioner and Mytel, stating therein that "the entire assets and liabilities of MYTEL MOBILITY SOLUTIONS, INC. will be transferred to and absorbed by My Solid Technologies & Devices Corporation." The merger took effect on June 1, 2012, as expressly stated in the Articles of Merger. Consequently, the unused input tax credits of Mytel were absorbed by or ipso jure transferred to petitioner on June 1, 2012, the effectivity date of the merger. Hence, the disallowance of P10,159,773.44 is not proper. With regard to the remaining input tax credits of P1,288,409.29, petitioner cannot invoke Section 228 of the NIRC of 1997, as amended, as it was duly informed of the factual basis of the disallowance. It is clearly stated in the Details of Discrepancies that the input tax credits of P11,448,182.73 appearing on petitioner's Quarterly VAT Return for the 2nd quarter of the year 2012 were disallowed because there was allegedly no excess input tax to be carried forward from the 1st quarter of year 2012. The remaining input tax credits of P1,288,409.29 are included in the input tax credits of P11,448,182.73. However, a revisit of petitioner's Quarterly VAT Return 37 for the 1st quarter of the year 2012 reveals that it had excess tax credits of P526,314.71, 38 which was carried over to the 2nd quarter of the year 2012. Likewise, the excess tax credits of Mytel actually amount to P10,921,868.02 39 and not P10,159,773.44. Apparently, petitioner was able to account for the total input tax carried over from the previous quarter amounting to P11,448,182.73, to wit: Input tax credit of Mytel P10,921,868.02 Input tax credit from 1st quarter of 2012 526,314.71 Total Input Tax Carried from Previous Quarter P11,448,182.73 In fine, respondent's disallowance of the input tax credits in the total amount of P11,448,182.73 should be cancelled. II. Unsupported input tax P40,017,741.93 Respondent's verification disclosed that petitioner claimed input tax in the amount of P40,503,645.60. Respondent supposedly found after an investigation that the input tax of P38,072,631.00 came from the importation made by Mytel in June 2012. Since petitioner allegedly failed to notify the BIR of the merger through filing of an application for the same pursuant to Sections 235 (e) and 236 (F) of the NIRC of 1997, the said input tax cannot be allowed as deduction from output tax. With regard to the remaining input tax of P2,431,014.60, petitioner presented official receipts and invoices; however, petitioner's claimed input tax per summary list of purchases did not purportedly match with the presented documents. Thus, the alleged input tax was disallowed pursuant to Section 110 of the NIRC of 1997, as implemented by RR No. 16-2005. On the other hand, petitioner reiterates that prior filing of an application for merger with the BIR is not a requirement for the transfer of Mytel's unused input taxes to petitioner. Petitioner claims that there is no basis to disallow the input VAT on importation in the amount of P38,072,631.00. Petitioner further argues that the disallowance of the input tax in the amount of P2,431,014.60 is invalid because respondent failed to inform petitioner of the legal and factual bases of the said disallowance. Other than the bare allegation that the "input tax per summary list of purchases did not match the official receipts and sales invoices presented during audit," respondent has failed to provide a schedule showing the alleged discrepancies between petitioner's summary list of purchases and its supporting official receipts and invoices. In any case, petitioner claims that the input taxes reported in its VAT returns for the first and second quarters of CY 2012 are properly supported by VAT invoices and official receipts. At the outset, the difference between the amount of disallowed input VAT per FAN and that per Details of Discrepancies in the amount of P485,903.67, 40 as shown below, pertains to the input tax allocable to exempt sales. Thus, the same does not form part of the total disallowance of P40,017,741.93. Disallowed input VAT per FAN P40,017,741.93 Disallowed Input VAT per Details of Discrepancies Input VAT from Mytel's importation P38,072,631.00 Input VAT per summary list of purchases which did not match the official receipts and sales invoices presented 2,431,014.60 40,503,645.60 Difference P485,903.67 As held earlier, the unused input tax credits of Mytel ipso jure transferred to petitioner on June 1, 2012, the effectivity date of the merger. Hence, the disallowance of P38,072,631.00 is not proper and the same should be cancelled. Anent the input VAT of P2,431,014.60, the Details of Discrepancies clearly indicated the law and the facts on which the disallowance is based. Even though respondent failed to provide a schedule of the alleged discrepancies, the summary list of purchases 41 and the supporting official receipts and invoices 42 are readily available to petitioner. With these documents at hand, petitioner may easily determine the discrepancies subject of this assessment. Therefore, petitioner cannot gainsay that it was deprived of an opportunity to refute respondent's findings. Records show that only the input taxes in the total amount of P99,689.76 are properly supported by official receipts and invoices, and the remaining amount of P2,331,324.84 shall be disallowed for the following reasons: Taxable Period Exhibit Document No. Supplier Amount of Input VAT I. Valid input tax 1/31/2012 "P-12-164" 10727 FERNANDO, LAURO A. P628.83 "P-12-165" 10795 "P-12-166" 10963 1/31/2012 "P-12-170" 6147 C-5 GAS AND OIL STATION, INC. 107.14 1/31/2012 "P-12-176" 430435 CITRA METRO MANILA 321.43 1/31/2012 "P-12-177" 074874 CITYFILL SERVICE STATION 321.43 "P-12-178" 105165 "P-12-179" 108914 1/31/2012 "P-12-204" 25654 INFOCORP TRADING, INCORPORATED 3,557.14 "P-12-205" 25732 1/31/2012 "P-12-207" 9390 JN SUMMIT ONE CORPORATION 107.14 1/31/2012 "P-12-210" 0864 LITSONHAUS DINERS PHILIPPINES CORPORATION 33.75 1/31/2012 "P-12-219" 25718435 PHILIPPINE LONG DISTANCE TELEPHONE 525.61 "P-12-220" 25718433 "P-12-221" 25718436 1/31/2012 "P-12-229" 3060 RED FUEL GAS AND OIL STATION 214.29 "P-12-230" 3487 1/31/2012 "P-12-233" 051321 SUPER SHOPPING MARKET, INC. 197.06 "P-12-234" 051333 "P-12-235" 051245 1/31/2012 "P-12-237" 15865 TOP-GRADE PETRO PRODUCTS CORPORATION 107.14 2/29/2012 "P-12-244" 11739 FERNANDO, LAURO A. 551.02 "P-12-245" 11577 "P-12-246" 11657 2/29/2012 "P-12-247" 235 ACE HARDWARE 90.99 2/29/2012 "P-12-250" 429879 CITRA METRO MANILA 482.14 2/29/2012 "P-12-263" 9192 JN SUMMIT ONE CORPORATION 176.49 2/29/2012 "P-12-274" 27163457 PHILIPPINE LONG DISTANCE TELEPHONE 525.27 "P-12-275" 27163467 "P-12-276" 27817902 2/29/2012 "P-12-283" 051567 SUPER SHOPPING MARKET, INC. 133.20 "P-12-284" 051602 3/31/2012 "P-12-287" 11837 FERNANDO, LAURO A. 233.36 3/31/2012 "P-12-297" 426806 CITRA METRO MANILA 589.29 "P-12-298" 425729 3/31/2012 "P-12-308" 0357 INBENTO MEALS CORPORATION 37.50 3/31/2012 "P-12-312" 29081 OFFICE WAREHOUSE 37.50 3/31/2012 "P-12-315" 051811 SUPER SHOPPING MARKET, INC. 58.61 4/30/2012 "P-12-350" 12594 FERNANDO, LAURO A. 476.36 "P-12-351" 11648 4/30/2012 "P-12-325" 484065 DIGITEL MOBILE PHILIPPINES, INC. 219.05 "P-12-326" 484063 "P-12-327" 484064 4/30/2012 "P-12-335" 3140162 GLOBE TELECOM, INC. 294.97 "P-12-336" 3140161 4/30/2012 "P-12-337" 2680 MIGALLOS & LUNA LAW OFFICES 8,400.00 4/30/2012 "P-12-338" 129966 PUNONGBAYAN AND ARAULLO 14,041.50 4/30/2012 "P-12-346" 052186 SUPER SHOPPING MARKET, INC. 64.61 5/31/2012 "P-12-118" 489168 DIGITEL MOBILE PHILIPPINES, INC. 187.61 "P-12-119" 489170 "P-12-120" 491406 5/31/2012 "P-12-121" 2681 FOLLOSCO MORALLOS AND HERCE 1,512.00 5/31/2012 "P-12-122" 6136281 GLOBE TELECOM, INC. 268.87 "P-12-123" 6136280 5/31/2012 "P-12-110" 23753 JOLLIBEE FOODS CORP. 32.88 5/31/2012 "P-12-124" 161451 MEDICARD PHILIPPINES 3,017.77 5/31/2012 "P-12-128" 34622 SMART COMMUNICATIONS, INC. 171.43 "P-12-129" 6156077 5/31/2012 "P-12-99" 4141025800 THE PENINSULA MANILA 149.43 6/30/2012 "P-12-46" 1304 BESTOPTIONS ASSISTANCE, INC. 16,337.36 "P-12-47" 1311 6/30/2012 "P-12-52" 0035 DSIPOST, INC. 3,600.00 6/30/2012 "P-12-54" 498967 E-PLUS STATIONERY, INC. 237.86 6/30/2012 "P-12-58" 17432 EIGHT ARMS AGENCY, INC. 802.20 "P-12-59" 18000 6/30/2012 "P-12-60" 25385 FAIRE TECHNOLOGIES, INC. 1,285.71 6/30/2012 "P-12-68" 0204 GO TRAVEL BLISS CORP. 1,220.14 "P-12-134" 0218 6/30/2012 "P-12-72" 21413 MARVEL DESTINATION MANAGERS, INC. 113.57 6/30/2012 "P-12-75" 0002 MYVISTA BUILDERS, INC. 10,714.29 6/30/2012 "P-12-160" 6906 PUREGOLD PRICE CLUB, INC. 58.82 6/30/2012 "P-12-148" 1674 SOLID GROUP, INC. 24,000.00 6/30/2012 "P-12-149" 6973 SWARA SUG MEDIA CORPORATION 1,800.00 6/30/2012 "P-12-150" 0601 TANGENT BIZ PROCESS OUTSOURCING, INC. 1,647.00 Subtotal Valid Input Tax P99,689.76 II. Disallowed Input Tax 1. VAT not separately indicated in the supporting documents 1/31/2012 "P-12-168" 0923 ABN MANPOWER MANAGEMENT, INC. P1,719.18 "P-12-169" 0898 "P-12-170" 1132 1/31/2012 "P-12-226" 03190 BCS SYSTEM AND TECHNOLOGIES, INC. 794.93 1/31/2012 "P-12-193" 29398 DOME CAF FRANCHISE CORPORATION 19.08 1/31/2012 "P-12-195" 14287 EBDOMOS CYMA GREE TAVERNA CORPORATION 107.96 1/31/2012 "P-12-196" 10035 ESTRELLITA PETROLEUM SERVICE STATION 218.25 1/31/2012 "P-12-197" 6586 FLAPJACKS CREATIVE RESTO CORPORATION 107.67 1/31/2012 "P-12-198" 62905 GF PACIFICO CO. 57.43 1/31/2012 "P-12-202" 073056 GOLDEN ARCHES DEVELOPMENT CORPORATION 62.46 1/31/2012 "P-12-203" 2254 HAWAIIAN BBQ GRILL, INC. 466.84 1/31/2012 "P-12-206" 30134 INTERNATIONAL FAMILY FOODS SERVICES, INC. 112.39 1/31/2012 "P-12-251" 9564 JOHNANDYOKO FOODS, INC. 348.61 1/31/2012 "P-12-211" 0433 MA MAISON GREENBELT RESTO CORPORATION 288.00 1/31/2012 "P-12-212" 93408 MAGALLANES MANAGEMENT CORP. 232.89 1/31/2012 "P-12-215" 2224 MARY GRACE FOODS, INC. 65.71 1/31/2012 "P-12-217" 47876 NEXT DOOR, INC. 53.57 1/31/2012 "P-12-225" 7377 PHILIPPINE PASTRIES, INC. 381.86 "P-12-226" 7378 1/31/2012 "P-12-236" 0658 SWEET BELLA DESSERTS 150.27 1/31/2012 "P-12-238" 10666 TRAVELNCRUISE PHILIPPINES, INC. 152.14 1/31/2012 "P-12-239" 4832 TROPICAL HUT FOOD MARKET, INC. 20.89 1/31/2012 "P-12-240" 71985 VILLARTA MAGLAYA TRADING, INC. 487.15 "P-12-241" 72103 1/31/2012 "P-12-242" 028066 WATSON PERSONAL CARE (PHILS.), INC. 63.00 1/31/2012 "P-12-243" 10136 YPSILON LAKE CORPORATION 30.00 2/29/2012 "P-12-248" 8129 ATTY. VALERIANO RELOJ LAW OFFICE 21.43 2/29/2012 "P-12-249" 1075 BESTOPTIONS ASSISTANCE, INC. 5,034.27 2/29/2012 "P-12-254" 9326 DONA SOLEDAD GAS CENTER 107.14 2/29/2012 "P-12-258" 10614 ESTRELLITA PETROLEUM SERVICE STATION 267.86 2/29/2012 "P-12-261" 71247 GOLDILOCKS BAKESHOP, INC. 150.00 "P-12-262" 71472 2/29/2012 "P-12-264" 98933 MAGALLANES MANAGEMENT CORP. 406.79 "P-12-265" 94379 2/29/2012 "P-12-269" 3972 MPAV MARKETING 32.46 2/29/2012 "P-12-273" 28820 RUSTAN COFFEE CORPORATION 40.71 2/29/2012 "P-12-279" 1032 SOLID ELECTRONICS CORPORATION 740,989.50 "P-12-280" 1033 2/29/2012 "P-12-285" 051722 SUPER SHOPPING MARKET, INC. 39.03 2/29/2012 "P-12-286" 55384 TRELLIS RESTAURANTS, INC. 165.21 3/31/2012 "P-12-288" 11082 FERNANDO, LAURO A. 535.92 "P-12-289" 11619 "P-12-290" 11045 3/31/2012 "P-12-296" 1131 ABN MANPOWER MANAGEMENT, INC. 555.78 3/31/2012 "P-12-307" 71584 GOLDILOCKS BAKESHOP, INC. 64.29 3/31/2012 "P-12-309" 100486 MAGALLANES MANAGEMENT CORP. 202.90 3/31/2012 "P-12-310" 4000 MPAV MARKETING 106.61 "P-12-311" 3866 3/31/2012 "P-12-314" 051889 SUPER SHOPPING MARKET, INC. 169.23 "P-12-316" 052044 3/31/2012 "P-12-317" 75781 VILLARTA MAGLAYA TRADING, INC. 255.18 4/30/2012 "P-12-319" 1195 ABN MANPOWER MANAGEMENT, INC. 2,228.56 "P-12-320" 1356 4/30/2012 "P-12-321" 35223 CAYCO GASOLINE STATION 214.29 4/30/2012 "P-12-328" 317728 ESS GASOLINE STATION 267.86 4/30/2012 "P-12-329" 11849 ESTRELLITA PETROLEUM SERVICE STATION 1,188.74 "P-12-330" 11655 "P-12-331" 11632 "P-12-332" 11306 "P-12-333" 11374 "P-12-334" 11446 4/30/2012 "P-12-344" 052294 SUPER SHOPPING MARKET, INC. 171.24 "P-12-345" 052338 "P-12-347" 052543 "P-12-348" 052303 4/30/2012 "P-12-349" 1276 SUPERCOOL AIRCONDITIONING 1,283.12 4/30/2012 "P-12-352" 028554 WATSON PERSONAL CARE (PHILS.), INC. 68.63 5/31/2012 "P-12-104" 0687 CUCINA DE LAS ISLAS FILIPINAS FOOD CORP. 201.91 5/31/2012 "P-12-115" 12257 ESTRELLITA PETROLEUM SERVICE STATION 408.58 "P-12-354" 11967 5/31/2012 "P-12-113" 33737 LA VISTA SHELL SERVICES STN 214.29 5/31/2012 "P-12-106" 4830 LD WHISTLE ASIA, INC. 96.05 5/31/2012 "P-12-114" 107880 MAGALLANES MANAGEMENT CORP. 187.04 5/31/2012 "P-12-111" 00584 PETRON MARKETING CORP. 267.86 5/31/2012 "P-12-108" 27194 SPORT GRILL PHILS., INC. 87.53 6/30/2012 "P-12-41" 0309 ACCELTECH CORPORATION 37,500.00 6/30/2012 "P-12-158" 282686 ERICOIL, INCORPORATED 6.43 6/30/2012 "P-12-70" 0890 JAHENA TRADING AND SERVICES 3,225.00 "P-12-71" 0910 6/30/2012 "P-12-73" 50782 MICROGENESIS BUSINESS SYSTEM 1,992.86 6/30/2012 "P-12-154" 053247 SUPER SHOPPING MARKET, INC. 78.35 6/30/2012 "P-12-153" 028587 WATSON PERSONAL CARE (PHILS.), INC. 49.29 2. Supported by documents other than VAT OR and/or VAT invoice 1/31/2012 "P-12-218" 16584 OFFICE WAREHOUSE 9.54 1/31/2012 "P-12-222" PHILIPPINE LONG DISTANCE TELEPHONE 525.26 "P-12-223" "P-12-224" 2/29/2012 "P-12-270" 20192 OFFICE WAREHOUSE 62.46 "P-12-271" 22801 2/29/2012 "P-12-272" 1000238507 PETRON BAGUMBAYAN SERVICE STATION 107.14 4/30/2012 "P-12-322" 12638 CFAL OASIS DEV'T. CORP. 245.69 4/30/2012 "P-12-323" 423156 CITRA METRO MANILA 750.00 "P-12-324" 420827 4/30/2012 "P-12-339" 5415 RED RIBBON BAKESHOP, INC. 149.89 "P-12-340" 5420 "P-12-341" 5433 5/31/2012 "P-12-92" 4837 RED RIBBON BAKESHOP, INC. 198.11 6/30/2012 "P-12-69" 26801 INFOCORP TRADING, INCORPORATED 53.57 6/30/2012 "P-12-74" 68588 MICROGENESIS BUSINESS SYSTEM 3,844.29 3. No supporting documents 1/31/2012 - - JIMENEZ, JOSE MELVIN B. 163.39 1/31/2012 - - ANIMO FOODS, INC. 165.24 1/31/2012 - - CMSTAR MANAGEMENT, INC. 370.20 1/31/2012 - - COFFEE BREWMASTER, INC. 991.12 1/31/2012 - - DIGITEL MOBILE PHILIPPINES, INC. 301.70 1/31/2012 - - DONICA CORPORATION 226.96 1/31/2012 - - ESS GASOLINE STATION 107.14 1/31/2012 - - GLOBE TELECOM, INC. 364.51 1/31/2012 - - KITCHEN, INC. 56.79 1/31/2012 - - MAKATI SUPERMARKET CORPORATION 182.14 1/31/2012 - - MULTI KITCHEN, INC. 223.39 1/31/2012 - - PINIC INTERNATIONAL CORPORATION 2.14 1/31/2012 - - PUNONGBAYAN AND ARAULLO 14,041.50 1/31/2012 - - PVT RADIO PLAYNETWORK 22,200.00 1/31/2012 - - SMART COMMUNICATIONS, INC. 85.71 1/31/2012 - - SOLID LAGUNA CORPORATION 420.00 2/29/2012 - - COFFEE BREWMASTER, INC. 249.43 2/29/2012 - - DIGITEL MOBILE PHILIPPINES, INC. 526.63 2/29/2012 - - DONICA CORPORATION 864.92 2/29/2012 - - GLOBE TELECOM, INC. 377.30 2/29/2012 - - MANDURRIAO STAR, INC. 30.46 2/29/2012 - - PRIMERA CLASE STATION 214.29 2/29/2012 - - PVT RADIO PLAYNETWORK 22,200.00 2/29/2012 - - SMART COMMUNICATIONS, INC. 139.29 2/29/2012 - - SOLID LAGUNA CORPORATION 840.00 3/31/2012 - - IGNACIO, JR., FRANCISCO S. 214.29 3/31/2012 - - PIZARRO, VICENTE C. 107.14 3/31/2012 - - TAB, EDWIN REYES 180.88 3/31/2012 - - YAMAT, MANUELA M. 503.80 3/31/2012 - - CMSTAR MANAGEMENT, INC. 167.11 3/31/2012 - - COFFEE BREWMASTER, INC. 112.39 3/31/2012 - - DIGITEL MOBILE PHILIPPINES, INC. 411.67 3/31/2012 - - DONICA CORPORATION 267.91 3/31/2012 - - ELAMAR MARKETING CORPORATION 517.64 3/31/2012 - - ESTRELLITA PETROLEUM SERVICE STATION 218.79 3/31/2012 - - JOBSTREET COM. PHIL., INC. 360.00 3/31/2012 - - PHILIPPINE LONG DISTANCE TELEPHONE 223.10 3/31/2012 - - PVT RADIO PLAYNETWORK 22,200.00 3/31/2012 - - WHOLESOME FOODS, INC. 23.57 4/30/2012 - - PVT RADIO PLAYNETWORK 22,200.00 4/30/2012 - - SMART COMMUNICATIONS, INC. 139.29 4/30/2012 - - SOLID LAGUNA CORPORATION 420.00 5/31/2012 - - FERNANDO, LAURO A. 587.77 5/31/2012 - - ABN MANPOWER MANAGEMENT, INC. 1,447.40 5/31/2012 - - C-5 GAS AND OIL STATION, INC. 107.14 5/31/2012 - - COFFEE BREWMASTER, INC. 194.04 5/31/2012 - - COFFEE MASTERS, INC. 33.75 5/31/2012 - - FOOD PARKS BY RAINTREE, INC. 60.21 5/31/2012 - - PHILIPPINE LONG DISTANCE TELEPHONE 748.37 5/31/2012 - - PRIMERA CLASE STATION 374.87 5/31/2012 - - PVT RADIO PLAYNETWORK 22,200.00 5/31/2012 - - RUSTAN COFFEE CORPORATION 98.04 5/31/2012 - - SOLID LAGUNA CORPORATION 420.00 5/31/2012 - - SUPER SHOPPING MARKET, INC. 309.16 6/30/2012 - - BAN, RONALD MARTIN B. 16.07 6/30/2012 - - BERNARDO, KATHRYN 17,647.06 6/30/2012 - - TABAY, J.R. JR. 32.14 6/30/2012 - - ABN MANPOWER MANAGEMENT, INC. 126,614.39 6/30/2012 - - ABACUS BOOK AND CARD CORP. 21.56 6/30/2012 - - ABM GLOBAL SOLUTIONS, INC. 115,104.30 6/30/2012 - - ANIMO FOODS, INC. 155.48 6/30/2012 - - ANSKOR TRADING CORP. 27.65 6/30/2012 - - ARANCIA, INC. 58.12 6/30/2012 - - ASIAN TERMINAL, INCORPORATED 2,173.56 6/30/2012 - - AZAMI RESTAURANT 187.93 6/30/2012 - - BACOLOD CHICKEN INASAL 54.32 6/30/2012 - - BAN GOZA CORPORATION 116.46 6/30/2012 - - BMS TAGORDA COMPANY, INC. 107.14 6/30/2012 - - CANELLE FOOD CORPORATION 98.57 6/30/2012 - - CATER KING FOOD CORPORATION 12.54 6/30/2012 - - CHARLES CELLZONE 16.07 6/30/2012 - - CHICCO DI CAFFE 35.36 6/30/2012 - - CITRA METRO MANILA 482.14 6/30/2012 - - COFFEE BREWMASTER, INC. 77.61 6/30/2012 - - CONSCIOUS PALATE FOOD GROUP 42.60 6/30/2012 - - CONTRADE ENTERPRISES, INC. 175.01 6/30/2012 - - COPYLANDIA OFFICE SYSTEMS CORP. 221.25 6/30/2012 - - CYRUS LOGISTIC, INC. 300.00 6/30/2012 - - DALNIEZEN CUSTOMS BROKERAGE, INC. 29,448.91 6/30/2012 - - DENHON TRADING 107.14 6/30/2012 - - DEPUTY CHARLIES GRIND AND GRILL CORP. 89.46 6/30/2012 - - DIGITEL MOBILE PHILIPPINES, INC. 7,652.70 6/30/2012 - - DOMAIN MERCHANDISING SERVICES, INC. 2,889.60 6/30/2012 - - DONICA CORPORATION 148.78 6/30/2012 - - DYARYO TRABAHO CORPORATION 44,906.40 6/30/2012 - - DYNAMIC MANAGEMENT AND MKTNG., INC. 60,793.07 6/30/2012 - - E.S.E. SIGNEX SIGN EXPRESS, INC. 16,123.21 6/30/2012 - - ECOLAND PETRON SERVICENTER 53.57 6/30/2012 - - ENCHANTED KINGDOM, INC. 19,489.29 6/30/2012 - - EPHESIANS MANAGEMENT CORP. 1,446.43 6/30/2012 - - ESPAA D. TUAZON SHELL SERVICE 331.26 6/30/2012 - - ESS GASOLINE STATION 214.29 6/30/2012 - - ESTRELLITA PETROLEUM SERVICE STATION 214.29 6/30/2012 - - FAST WHEEL SHELL GAS STATION 107.14 6/30/2012 - - FAST WHEEL SHELL GAS STATION 732.76 6/30/2012 - - FEDERAL BRENT RETAIL, INC. 117.86 6/30/2012 - - FRESH N FAMOUS FOODS, INC. 8.36 6/30/2012 - - G AND O TRADING CO. (CELVITEK) 2,400.00 6/30/2012 - - GLOBE TELECOM, INC. 296.57 6/30/2012 - - GOLDEN ARCHES DEVELOPMENT CORPORATION 11.25 6/30/2012 - - HANZ GRAPHICS AND DIGITAL IMAGING CENTER 2,785.71 6/30/2012 - - HIGHPOINT BUENDIA SHELL STATION 53.57 6/30/2012 - - ICON GRAPHICS, INC. 577.80 6/30/2012 - - INTERNATIONAL FAMILY FOODS SERVICES, INC. 117.86 6/30/2012 - - J.A. ABUCAR ADVERTISING AND TRAD n 42.86 6/30/2012 - - JOBSTREET.COM PHILIPPINES, INC. 360.00 6/30/2012 - - JOLLIBEE FOODS CORPORATION 274.61 6/30/2012 - - JOSE RIZALINO D. TORRE AND MA. CRISTINA A. TORRE 73.29 6/30/2012 - - LBC EXPRESS, INC. 10.71 6/30/2012 - - LEXTER PRINTING CORPORATION 883.93 6/30/2012 - - LITEXPRESS SUPPLY CHAIN, INC. 227,051.17 6/30/2012 - - MACL BALLOONS AND PARTY MATES CENTER, INC. 171.43 6/30/2012 - - MAGALLANES MANAGEMENT CORP. 160.71 6/30/2012 - - MAKATI SHANGRI-LA HOTELS AND RESORTS, INC. 607.68 6/30/2012 - - MARRAKETCH MDSE 6,498.21 6/30/2012 - - MARRAKETCH MDSE 92.14 6/30/2012 - - MAXIMUS TRADING, INC. 250.45 6/30/2012 - - MCM DESIGNS AND CONSTRUCTION SOLUTIONS 7,200.00 6/30/2012 - - MEDIAWATCHMEN PUBLISHING AND ADVERTISING 4,492.80 6/30/2012 - - MFC BISTRO FOODS CORPORATION 92.14 6/30/2012 - - MFC BISTRO FOODS CORPORATION 100.18 6/30/2012 - - MICROPRINT SYSTEMS, INC. 4,331.87 6/30/2012 - - MIKROCELL PHONES N ACCESSORIES 16.07 6/30/2012 - - MLM STAR GAS CORPORATION 53.57 6/30/2012 - - MSLM MOTORISTS CENTER 32.14 6/30/2012 - - NATIONAL BOOK STORE, INC. 35.46 6/30/2012 - - NOBLE PETRON SERVICE STATION 53.57 6/30/2012 - - NONPAREIL INTERNATIONAL FREIGHT AND CARGO 140,601.24 6/30/2012 - - OFFMATE DESIGN CORPORATION 2,625.00 6/30/2012 - - OMNI SOLID SERVICES, INC. 30,000.00 6/30/2012 - - OMNI SOLID SERVICES, INC. 217,960.76 6/30/2012 - - PACIFIC BROADCASTING 964.29 6/30/2012 - - PASAY CENTENNIAL RESTAURANT, INC. 575.82 6/30/2012 - - PELLENOR RESOURCES, INC. 211.80 6/30/2012 - - PERGA GASOLINE SERVICE STATION 289.29 6/30/2012 - - PHILIPPINE AIRLINES, INC. 93.49 6/30/2012 - - PHILIPPINE DAILY INQUIRER, INCORPORATED 23,436.09 6/30/2012 - - PHILIPPINE JOURNALIST, INC. 9,836.64 6/30/2012 - - PHILIPPINE LONG DISTANCE TELEPHONE 604.35 6/30/2012 - - PHILIPPINE PORTS AUTHORITY 155.81 6/30/2012 - - PHILIPPINE SEVEN CORPORATION 48.21 6/30/2012 - - PINIC INTERNATIONAL CORPORATION 72.86 6/30/2012 - - PRIME IMAGE CONCEPT ASIA 3,240.33 6/30/2012 - - PVT RADIO PLAYNETWORK 73,260.00 6/30/2012 - - RBQ FOOD SPECIALISTS, INC. 83.04 6/30/2012 - - RED FUEL GAS AND OIL STATION 229.21 6/30/2012 - - REPUBLIKA PUBLISHING CO., INC. 11,188.80 6/30/2012 - - RUSTAN COFFEE CORPORATION 136.61 6/30/2012 - - S-ONE SUPPLIES CORPORATION 707.68 6/30/2012 - - SERVICIO CALIDAD CORPORATION 85.71 6/30/2012 - - SHELL GATE SERVICE STATION 107.14 6/30/2012 - - SKILLS AND TALENT EMPLOYMENT POOL, INC. 13,758.98 6/30/2012 - - SKYLAR CORPORATION 53.57 6/30/2012 - - SLT GASMART CORPORATION 428.57 6/30/2012 - - SM PRIME HOLDING, INC. 11,552.21 6/30/2012 - - SM PRIME HOLDING, INC. 1,800.00 6/30/2012 - - SMART ADVERTISING WORKS AND SERVICES 41,640.00 6/30/2012 - - SMART COMMUNICATIONS, INC. 107.14 6/30/2012 - - SOLID ELECTRONICS CORP. 2,142.86 6/30/2012 - - ST. TERESA PETRON SERVICE STATION 53.57 6/30/2012 - - STAREV MOTORIST SERVICE CENTER 24.54 6/30/2012 - - STATION SQUARE EAST COMMERCIAL CORPORATION 6,774.00 6/30/2012 - - STEAK ESCAPE CO. 17.57 6/30/2012 - - STORES SPECIALISTS, INC. 423.21 6/30/2012 - - SUMOSAM FOODS, INC. 567.05 6/30/2012 - - THE IMAGE RECALL CORPORATION 65,400.00 6/30/2012 - - THE PALM COUNTRY CLUB 54.61 6/30/2012 - - TKS PETRON SERVICE STATION 107.14 6/30/2012 - - TOP-GRADE PETRO PRODUCTS CORPORATION 192.86 6/30/2012 - - TRIO RESTAURANT AND WINE BAR, INC. 280.10 6/30/2012 - - TRIPMART TRAVEL AGENCY 9,174.63 6/30/2012 - - TRUE SERVICE STATION 53.57 6/30/2012 - - U-BIX CORPORATION 1,361.79 6/30/2012 - - VTECH AD WORX, INCORPORATED 17.14 6/30/2012 - - WELLCOME KING CHOW FOODS CORP. 85.18 Subtotal Disallowed Input Tax P2,331,324.83 Total Claimed Input Tax P2,431,014.59 Considering that petitioner had exempt sales for the month of June 2012, portion of the valid input tax shall be allocated to such sales, as the same is not creditable against petitioner's output VAT liability, as computed below: Total exempt sales June 2012 P4,145,732.87 Divided by total declared sales June 2012 341,279,097.75 Multiply by total valid input tax June 2012 61,861.95 Input tax allocated to exempt sales P751.48 III. Excess input tax carried over to succeeding quarter P10,159,773.44 Respondent disallowed petitioner's excess input tax of P10,159,773.44, asserting that the same was already carried over to the succeeding period as provided under Section 110 (B) of the NIRC of 1997, as amended. The Court finds the disallowance improper. Any tax benefit derived by petitioner from such carry-over redounds to the succeeding period; thus, at most, petitioner may only be assessed in the succeeding period. 43 Accordingly, respondent's disallowance of P10,159,773.44 should be cancelled. In fine, petitioner has no deficiency VAT liability for the period from January 1, 2012 to June 30, 2012, since it has sufficient input tax credits to cover its output VAT liability for the same period, as shown below: Taxable receipts per VAT returns P340,184,183.99 Output tax 40,822,102.08 Less: Input tax carried over from previous quarter P11,448,182.73 Input tax on importation of goods 38,072,631.00 Input tax on goods and services 2,431,014.60 P51,951,828.33 Less: Unsupported input tax P2,331,324.83 Valid input tax allocable to exempt sales 751.48 2,332,076.31 49,619,752.02 VAT payable (P8,797,649.94) Less: Payments per ITS 42,265.56 Overpayment/Excess Input Tax Credits (P8,839,915.50) WHEREFORE , premises considered, the instant Petition for Review is GRANTED . Accordingly, the deficiency value-added tax assessment covering the period from January 1, 2012 to June 30, 2012 in the aggregate amount of P65,928,415.74 is CANCELLED and SET ASIDE . SO ORDERED. (SGD.) CIELITO N. MINDARO-GRULLA Associate Justice Roman G. del Rosario, P.J. and Erlinda P. Uy, J. , concur. Footnotes 1. Sec. 7. Jurisdiction. The CTA shall exercise: (a) Exclusive appellate jurisdiction to review by appeal, as herein provided: (2) Inaction by the Commissioner of Internal Revenue in cases involving disputed assessments, refunds of internal revenue taxes, fees of other charges, penalties in relation thereto, or other matters arising under the National Internal Revenue Code or other laws administered by the Bureau of Internal Revenue, where the National Internal Revenue Code provides a specific period for action, in which case the inaction shall be deemed a denial; x x x. 2. Act Creating the Court of Tax Appeals. 3. Sec. 3. Cases within the jurisdiction of the Court in Division. The Court in Division shall exercise: (a) Exclusive original over or appellate jurisdiction to review by appeal the following: (2) Inaction by the Commissioner of Internal Revenue in cases involving disputed assessments, refunds of internal revenue taxes, fees or other charges, penalties in relation thereto, or other matters arising under the National Internal Revenue Code or other laws administered by the Bureau of Internal Revenue, where the National Internal Revenue Code or other applicable law provides a specific period for action: Provided, that in case of disputed assessments, the inaction of the Commissioner of Internal Revenue within the one hundred eighty day-period under Section 2228 of the National Internal Revenue Code shall be deemed a denial for purposes of allowing the taxpayer to appeal his case to the Court and does not necessarily constitute a formal decision of the Commissioner of Internal Revenue on the tax case; x x x. 4. Sec. 4. Where to appeal; mode of appeal. (a) An appeal from a decision or ruling or the inaction of the Commissioner of Internal Revenue on disputed assessments or claim for refund of internal revenue taxes erroneously or illegally collected, the decision or ruling of the Commissioner of Customs, the Secretary of Finance, the Secretary of Trade & Industry, the Secretary of Agriculture, and the Regional Trial Court in the exercise of their original jurisdiction, shall be taken to the Court by filing before it a petition for review as provided in Rule 42 of the Rules of Court. The Court in Division shall act on the appeal. 5. Exhibits "P-8", and "P-7", Docket, vol. III, pp. 968 to 979 and 946 to 967, respectively. 6. Par. 2, Joint Stipulation of Facts and Issues (JSFI), Docket, vol. I, pp. 270 to 271; Exhibit "P-9", Docket, vol. I, p. 228. 7. Exhibit "P-3", Docket, vol. I, p. 152. 8. Exhibit "P-4", Docket, vol. I, p. 161. 9. Exhibit "P-7", Docket, vol. III, pp. 946 to 967. 10. Exhibits "P-5" and "P-6", Docket, vol. I, pp. 164 and 179. 11. Par. 3, JSFI, Docket, vol. I, p. 271; Exhibit "R-1", BIR records, p. 4. 12. Par. 4, JSFI, Docket, vol. I, p. 271; Exhibit "R-3", BIR records, pp. 188 to 189. 13. Par. 5, JSFI, Docket, vol. I, p. 271; Exhibit "R-5", BIR records, pp. 205 to 206. 14. Exhibit "P-1", Docket, vol. I, p. 130. 15. Pars. 6 and 7, JSFI, Docket, vol. I, p. 271; Exhibit "R-6", BIR records, pp. 208 to 210. 16. Exhibit "P-2", Docket, vol. I; pp. 135 to 150. 17. Docket, vol. I, pp. 6 to 26. 18. Docket, vol. I, pp. 94 to 99. 19. Docket, vol. I, pp. 112 to 113. 20. Docket, vol. I, pp. 116 to 129. 21. Docket, vol. I, pp. 270 to 283. 22. Resolution, Docket, vol. I, pp. 288 to 289. 23. Ibid. 24. Docket, vol. I, pp. 291 to 299. 25. Resolution dated February 17, 2016, Docket, vol. III, pp. 1456 to 1457. 26. Resolution dated June 2, 2016, Docket, vol. III, pp. 1483 to 1484. 27. Resolution, Docket, vol. III, p. 1537. 28. Docket, vol. III, pp. 1496 to 1532. 29. Docket, vol. III, p. 1491. 30. Docket, vol. I, p. 272. 31. Exhibit "P-1", Docket, vol. 1, pp. 130 to 132. 32. Exhibit "P-2", Docket, vol. 1, pp. 135 to 150. 33. CTA EB No. 76 (CTA Case No. 6111), June 22, 2006. 34. Corporation Code of the Philippines. 35. G.R. Nos. 143866 and 143877, August 22, 2005. 36. Exhibit "P-7", Docket, vol. III, p. 946. 37. Exhibit "P-4", Docket, vol. I, p. 161. 38. Line 29 of Exhibit "P-4", Docket, vol. I, p. 161. 39. Line 29 of Exhibit "P-6", Docket, vol. I, p. 179. 40. Line 23C of Exhibit "P-5", vol. I, p. 164. 41. BIR records, pp. 108 to 112. 42. Exhibits "P-12-1" to "P-12-357", Docket, vol. III, pp. 980 to 1449. 43. Power Sector Assets and Liabilities Management Corporation vs. Commissioner of Internal Revenue , CTA Case No. 8587, September 19, 2016; Greenhills Properties, Inc. vs. Commissioner of Internal Revenue , CTA Case No. 8295, May 15, 2015. n Note from the Publisher: Copied verbatim from the official copy.