Chevron Holdings, Inc. v. Commissioner of Internal Revenue

FIRST DIVISION [C.T.A. CASE NO. 9266. October 7, 2020.] CHEVRON HOLDINGS, INC. , petitioner , vs. COMMISSIONER OF INTERNAL REVENUE , respondent . DECISION DEL ROSARIO , P.J p : This is a Petition for Review filed by petitioner Chevron Holdings, Inc. on February 19, 2016, claiming for refund or issuance of a tax credit certificate (TCC) in the amount of Eighty Four Million Two Hundred Twenty Eight Thousand Nine Pesos and Twenty Centavos (P84,228,009.20) representing the alleged excess and unutilized input Value Added Tax (VAT) attributable to zero-rated sales of service for the first to fourth quarters of calendar year (CY) 2014. THE PARTIES Petitioner is a foreign corporation organized and existing under laws of Delaware, U.S.A. It is licensed by the Securities and Exchange Commission (SEC) to transact business as regional operating headquarters in the Philippines with purposes limited to general administration and planning; business planning and coordination; sourcing and procurement of raw materials and components; corporate finance advisory services; marketing control and sales promotion; training and personnel management; logistic services; research and development services and product development; technical support and maintenance; data processing and communication; and business development. 1 It is registered with the Bureau of Internal Revenue (BIR) as a VAT taxpayer and was issued a Certificate of Registration (BIR Form No. 2303) with OCN 8RC0000385300, dated February 9, 2016, and with Tax Identification Number (TIN) 201-056-391-000. 2 Respondent is the duly appointed Commissioner of Internal Revenue (CIR) vested under appropriate laws with the authority to carry out the functions, duties and responsibilities of said office, including inter alia , the duty to act upon and approve claims for refund or tax credit pursuant to the provisions of the National Internal Revenue Code (NIRC) of 1997 and other tax laws, rules, and regulations. 3 THE FACTS Petitioner filed its Quarterly VAT Returns (BIR Form No. 2550-Q) 4 for the first, second, third and fourth quarters of CY 2014 on April 25, 2014, June 25, 2014, October 24, 2014 and January 23, 2015, respectively. It filed its Amended Quarterly VAT Returns 5 for the first, second and fourth quarters of CY 2014 on September 15, 2014, September 18, 2014 and March 18, 2015, respectively. Certain information declared in the said Quarterly VAT Returns are shown hereunder: CAIHTE First Quarter Second Quarter Third Quarter Fourth Quarter Original Amended Original Amended Original Original Amended Vatable Sales 36,234,269.50 36,234,269.50 38,714,956.17 38,714,956.17 38,248,511.99 25,924,908.24 25,924,908.24 Zero-Rates Sales/Receipts 868,898,385.91 862,939,005.71 909,392,301.24 909,392,301.24 998,331,796.66 703,084,372.91 703,084,372.91 Total Sales/Receipts 905,132,655.41 899,173,275.21 948,107,257.41 948,107,257.41 1,036,580,308.65 729,009.281.15 729,009,281.15 Output Tax Due 4,348,112.34 4,348,112.34 4,645,794.74 4,645,794.74 4,589,821.44 3,110,988.99 3,110,988.99 Less: Allowable Input Tax Input Tax Carried Over from Previous Quarter 194,440,615.18 194,440,615.23 212,435,943.38 213,184,558.47 204,968,019.50 120,318,924.73 120,318,924.73 Input Tax Deferred on Capital Goods Exceeding P1Million from Previous Quarter 33,331,281.98 33,331,281.94 30,840,717.89 30,840,717.89 27,506,197.78 24,402,071.61 24,402,071.61 Total 227,771,897.16 227,771,897.17 243,276,661.27 244,025,276.36 232,474,217.28 144,720,996.34 144,720,996.34 Input Tax on current transactions Purchases of Capital Goods exceeding P1MilIon 850,317.32 850,317.32 135,184.60 4,265,396.00 4,265,396.00 Domestic Purchases of Goods Other than Capital Goods 473,823.52 373,534.58 502,393.87 502,393.87 2,130,558.04 461,169.70 470,386.13 Importation of Goods Other than Capital Goods 151,736.00 151,736.00 77,620.00 77,620.00 18,840.00 116,366.00 116,366.00 Domestic Purchases of Services 16,898,175.30 17,828,306.77 21,833,278.44 21,794,235.00 14,260,769.50 20,689,479.58 21,217,419.34 Services Rendered by Non-residents 1,478,824.30 1,397,596.86 3,120,594.93 3,120,594.93 1,394,682.35 2,852,570.33 2,852,570.33 Total Available Input Tax 247,624,773.60 248,373,388.70 268,810,548.51 269,520,120.16 250,414,251.77 173,105,977.95 173,643,134.14 Less: Deductions from Input Tax Input Tax on Purchases of Capital Goods exceeding P1MiIIion deferred for the succeeding period 30,840,717.89 30,840,717.89 27,506,197.80 27,506,197.80 24,402,071.65 25,367,062.86 25,367,062.86 VAT Refund/TCC claimed 32,400,108.14 32,400,108.14 101,103,433.99 Total 30,840,717.89 30,840,717.89 59,906,305.94 59,906,305.94 125,505,505.64 25,367,062.86 25,367,062.86 Total Allowable Input Tax 216,784,055.71 217,532,670.81 208,904,242.57 209,613,814.22 124,908,746.13 147,738,915.09 148,276,071.28 Net VAT Payable -212,435,943.37 -213,184,558.47 -204,258,447.83 -204,968,019.48 -120,318,924.69 -144,627,926.10 -145,165,082.29 Less: Tax Credits/Payments Total Amount Payable (Overpayment) -212,435,943.37 -213,184,558.47 -204,258,447.83 -204,968,019.48 -120,318,924.69 -144,627,926.10 -145,165,082.29 In four (4) separate letters dated September 14, 2015 addressed to the BIR, together with an accomplished Application for Tax Credits/Refunds (BIR Form No. 1914) and Sworn Certification that documents submitted are complete for purposes of processing its claim, petitioner requested for VAT refund or the issuance of TCCs of its alleged unutilized excess input taxes for the first, second, third and fourth quarters of CY 2014 in the amounts of P18,743,943.24, P24,183,569.15, P16,454,339.20 and P24,846,157.61, respectively. Said administrative claims for refund were received by the BIR on September 24, 2015. 6 Alleging that the 120-day period under Section 112 (C) of the Tax Code for respondent to resolve its administrative claims has expired on January 22, 2016, and that it had until February 21, 2016 to file its judicial claim, 7 petitioner filed the present Petition for Review on February 19, 2016. 8 The case was raffled to the Third Division Court. In compliance with the Summons issued on March 31, 2016, 9 respondent filed his Answer 10 on April 15, 2016, with the following Special and Affirmative Defenses: i. The claim for refund is subject to administrative routinary investigation/examination by the BIR; ii. The amount of P84,228,009.20 [being claimed by petitioner] was not properly documented; iii. In an action for refund, the burden of proof is on the taxpayer to establish its right to refund, and failure to sustain the burden is fatal to the claim for refund/credit; iv. Petitioner must show that it has complied with the provisions of Section 112 of the NIRC of 1997 on the prescriptive period for claiming tax refund/credit; v. There is no record of petitioner submitting complete documents to substantiate its administrative claim for refund. Such is a requirement, otherwise, the administrative body will have sufficient reason to deny the claim; DETACa vi. Far from complying with the checklist of requirements, petitioner merely stated that it submitted relevant documents required by laws and pertinent regulations in support of its administrative claim for refund. This is not a claim for erroneously or illegally collected taxes where petitioner has the discretion of choosing the evidence it deems fit to prove its case. This is a claim for excess but legally collected unutilized input taxes. It does not have to prove its case because the law already acknowledges it is entitled to refund. Thus, it merely has to substantiate the export sales and the excess/unutilized amount of input taxes attributable to the said export sales. Hence, petitioner's failure to comply with the duly mandated legal requirements in such claims for refund/tax credit warranted the denial by inaction of the administrative claim; vii. Claims for refund are required to be done within certain time frames, and petitioner's failure to comply with such periods is fatal to its cause; viii. Petitioner's failure to submit documents supporting its claim for refund makes its administrative claim for refund pro forma .Without a validly and duly filed administrative claim for refund, the Court is without jurisdiction to entertain the Petition for Review. Petitioner's failure to comply with a condition precedent prior to the institution of its Petition for Review makes it dismissible for absence of jurisdiction on the part of the Court; and, ix. The claimant has the burden of proof to establish the factual basis of his claim for tax credit or refund. Tax refunds, like tax exemptions, are construed strictly against the taxpayer. Respondent filed his Pre-Trial Brief 11 on April 27, 2016 while petitioner's Pre-Trial Brief 12 was filed on July 28, 2016. Pre-Trial Conference was held on August 2, 2016, 13 and the parties filed their Joint Stipulation of Facts and Issues on August 12, 2016. 14 Pre-Trial Conference was terminated in the Pre-Trial Order 15 issued on September 2, 2016. During trial, petitioner presented the following as witnesses, namely: (i) Benedicto A. Santos, petitioner's Manager-Business Analysis and Support; (ii) Carolyn C. Ardina, petitioner's Finance Coordinator-Business Analysis and Support; (iii) Elmira V. Villalobos, petitioner's Team Leader-Fixed Assets; and, (iv) Fredieric B. Landicho, the Independent Certified Public Accountant (ICPA). 16 Petitioner presented and offered in evidence pieces of exhibits listed in its Formal Offer of Evidence filed on March 1, 2018, 17 with respondent's Comment thereon filed on March 2, 2018. 18 Meanwhile, in an Order issued on October 1, 2018 by the Third Division, the present case was transferred to this Court in line with CTA Administrative Circular No. 02-2018, dated September 18, 2018, reorganizing the three (3) Divisions of the Court of Tax Appeals (CTA). 19 In a Resolution 20 dated October 25, 2018, this Court admitted certain exhibits offered by petitioner, except for the following: 1. Exhibits P-16.1 to P-16.31, P-18.1 to P-18.37 and P-19.1 to P-19.5, including their sub-markings, for failure to comply with the Rules of Electronic Evidence with respect to the authentication of documents; 2. Exhibits P-10.3, P-16.3, P-16.6, P-16.7, P-16.10, P-16.11, P-16.12, P-16.13, P-16.14, P-16.14.1, P-16.15, P-16.17, P-16.17.1, P-16.18, P-16.20, P-16.21, P-16.22, P-16.23, P-16.24, P-16.26, P-16.26.1, P-16.28, P-16.29, P-16.30, P-16.31, for failure to present the originals for comparison; 3. Exhibits P-20.5 and P-20.15, for failure to correspond with the description of the documents actually marked; and, 4. Exhibit P-20.25, as it is not found in the records of the case. On November 29, 2018, petitioner filed its Motion for Partial Reconsideration (Resolution dated October 25, 2018). 21 In a Resolution 22 dated February 27, 2019, the Court granted petitioner's motion to set a commissioner's hearing for the marking of Exhibits P-10.3, P-8.2, P-8.3 and P-8.4. It granted petitioner's prayer to amend the description of Exhibits P-20.5, P-20.15 and P-16.10 as indicated in the Formal Offer of Evidence to conform to the evidence presented during the commissioner's hearing. After the aforesaid commissioner's hearing, 23 petitioner filed its Amended Formal Offer of Evidence on May 22, 2019, 24 with respondent's Comment thereon filed on June 4, 2019. 25 In a Resolution 26 dated November 22, 2019, the Court partially granted petitioner's Motion for Partial Reconsideration (Resolution dated October 25, 2018) and admitted Exhibits P-10.3, P-16.1, P-16.2, P-16.4, P-16.5, P-16.8, P-16.9, P-16.16, P-16.19, P-16.25, P-16.27, P-18.1 to P-18.37, P-19.1 to P-19.5, inclusive of the sub-markings, P-20.5 and P-20.15 as evidence for petitioner. Exhibits P-16.3, P-16.6, P-16.7, P-16.10, P-16.11, P-16.12, P-16.13, P-16.14, P-16.14.1, P-16.15, P-16.17, P-16.17.1, P-16.18, P-16.20, P-16.21, P-16.22, P-16.23, P-16.24, P-16.26, P-16.26.1, P-16.28, P-16.29, P-16.30 and P-16.31 were still denied admission for petitioner's failure to present the originals thereof for comparison. ATICcS In the Resolution 27 dated November 26, 2019, the Court cancelled the previous setting for the initial presentation of respondent's evidence in view of the earlier manifestation of respondent's counsel during the November 20, 2018 hearing that he was waiving the presentation of his witness. 28 In the same Resolution, the parties were granted a period of thirty (30) days from receipt thereof to file their respective memoranda. Within the extended period, 29 petitioner filed its Memorandum on February 21, 2020. 30 Respondent, on the other hand, failed to file his memorandum as per Records Verification [Report] dated February 27, 2020 issued by the Court's Judicial Records Division. 31 The case was submitted for decision on March 10, 2020. 32 THE ISSUE Whether or not petitioner is entitled to the claim for refund or issuance of TCC for its excess or unutilized input VAT in the aggregate amount of P84,228,009.20 attributable to its zero-rated sale of services during the 1st to 4th quarters of CY 2014. 33 PETITIONER'S ARGUMENTS Petitioner asserts that it is entitled to the refund of, or issuance of a TCC, for its excess and unutilized input VAT attributable to zero-rated sale of services for CY 2014 in the amount of P84,228,009.20 34 on the basis of the following: (i) it is a VAT-registered entity; 35 (ii) it made sale of services (other than processing, manufacturing or repacking goods) to entities engaged in business outside of the Philippines, with payment thereof made in acceptable foreign currency and accounted for in accordance with the Bangko Sentral ng Pilipinas (BSP) rules and regulations, constitute zero-rated sales; 36 (iii) it incurred input taxes for CY 2014 in the amount of P100,922,726.70 which are properly substantiated and attributable to its zero-rated sales; 37 (iv) its excess and unutilized input VAT for CY 2014 remains unutilized and unapplied against output VAT; 38 and, (v) its claims for refund were filed within the mandatory periods provided under the law. 39 RESPONDENT'S ARGUMENTS Essentially, respondent contends that: (i) the burden of proof is on the taxpayer to establish its right to refund, and failure to sustain the burden is fatal to its claim; (ii) the amount claimed by petitioner was not properly documented which warrants the denial by inaction of the administrative claim; (iii) petitioner's failure to submit documents supporting its claim for refund makes its administrative claim for refund pro forma ;and, (iv) its failure to comply with a condition precedent prior to the institution of its Petition for Review makes it dismissible for absence of jurisdiction on the part of the Court. THE COURT'S RULING A taxpayer's remedy for the refund or tax credit of input tax attributable to zero-rated or effectively zero-rated sales is governed by Section 112 (A) and (C) of the National Internal Revenue Code (NIRC) of 1997, as amended, which provide: " 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)(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 or 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. TIADCc 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 on the foregoing legal provisions, in order to be entitled to a refund or tax credit of input VAT attributable to zero-rated or effectively zero-rated sales, the following requisites must be complied with: 1. The claim must be filed within the prescribed periods both in the administrative and judicial levels; 2. The taxpayer-claimant must be VAT-registered; 3. There must be zero-rated or effectively zero-rated sales; 4. Input VAT were incurred or paid; 5. Such input VAT are attributable to zero-rated or effectively zero-rated sales; and, 6. Said input VAT were not applied against any output VAT liability. The administrative and judicial claims for refund were filed on time Pursuant to Section 112 (A) of NIRC of 1997, as amended, the application for tax credit certificate/refund of unutilized excess input VAT must be filed within two (2) years after the close of the taxable quarter when the zero-rated or effectively zero-rated sales were made. The present claim covers the first, second, third, and fourth quarters of CY 2014, which closed on March 31, 2014, June 30, 2014, September 30, 2014, and December 31, 2014, respectively. Counting two (2) years from the said dates, petitioner had until March 31, 2016, June 30, 2016, September 30, 2016, and December 31, 2016, respectively, within which to file its administrative claim for tax refund. Considering that petitioner's administrative claims for the said quarters were all filed on September 24, 2015, 40 the same were clearly made within the two (2)-year prescribed period. The Court shall proceed to determine the timeliness of petitioner's judicial claim. Section 11 of Republic Act (RA) No. 1125, as amended by RA No. 9282, provides for the period of limitation within which to file an appeal before the CTA, viz. : "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. Appeal shall be made by filing a petition for review under a procedure analogous to that provided for under Rule 42 of the 1997 Rules of Civil Procedure with the CTA within thirty (30) days from the receipt of the decision or ruling or in the case of inaction as herein provided, from the expiration of the period fixed by law to act thereon .x x x" (Boldfacing supplied) AIDSTE Under Section 112 (C) of the NIRC of 1997, as amended, respondent has 120 days from the date of submission of complete documents in support of the application for tax refund/credit within which to grant or deny the claim. If after the 120-day period respondent fails to act on the application for tax refund/credit, petitioner may seek judicial intervention within 30 days from the expiration of the 120-day period. Counting 120 days from September 24, 2015, the date when petitioner filed its administrative claims for refund/issuance of TCC together with the supporting documents covering the four (4) quarters of CY 2014, respondent had until January 22, 2016 to act on the said claims. Records show, however, that during said period, respondent failed to act on petitioner's administrative claims for tax refund/credit. Considering the inaction of respondent on petitioner's administrative claims covering the four (4) quarters of CY 2014, the 30-day period within which to file the judicial claim to this Court begins to run from January 23, 2016 and ends until February 22, 2016. The present Petition for Review filed on February 19, 2016 is clearly well within the period to appeal. Thus, the Court has jurisdiction to take cognizance of the same. Petitioner is a VAT-registered entity Petitioner is registered with the BIR as a VAT taxpayer with filing start date of July 30, 1998, as per Certificate of Registration (BIR Form No. 2303) with OCN 8RC0000385300, dated February 9, 2016, and with Tax Identification Number (TIN) 201-056-391-00000. 41 Petitioner engaged in zero-rated sale of services under Section 108 (B) (2) of the 1997 NIRC, as amended, in the amount of P426,388,169.32 Petitioner claims that in CY 2014, it rendered services in the Philippines other than processing, manufacturing or repacking of goods to its non-resident foreign affiliates doing business outside the Philippines, which were paid for in acceptable foreign currency, inwardly remitted and duly accounted for in accordance with the BSP regulations. 42 The services are claimed to be transactions subject to zero percent (0%) VAT under Section 108 (B) (2) of the NIRC of 1997, as amended, 43 which states: SDAaTC "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 order for a sale of service to qualify for a zero percent (0%) VAT rate under Section 108 (B) (2) of the NIRC of 1997, as amended, the following requirements must be met, to wit: 1) The services rendered should be other than "processing, manufacturing or repacking goods"; 44 2) The services must be performed in the Philippines 45 by a VAT-registered person; 3) The recipient of the services is a foreign corporation doing business outside the Philippines, or is a non-resident person not engaged in business who is outside the Philippines when the services were performed; 46 and, 4) The payment for such services must be in acceptable foreign currency accounted for in accordance with BSP rules. 47 1. Petitioner rendered "services other than processing, manufacturing or repacking goods" Petitioner submitted the Service Agreements 48 it entered into with its clients. Such Agreements provide the following services to be rendered by petitioner: 1) Finance Services/Business Support; 2) Information Technology (IT) Services PAD; 3) Information Technology (IT) Infrastructure Assets (IA); 4) Manila Downstream Services Center; 5) Training and Human Resources Management; 6) Retail System Support; 7) Manila Procurement/Supply Chain Shared Services; and 8) Business Real Estate Services. These services fall within the scope of "services other than processing, manufacturing or repacking of goods." Upon review of the records, however, the Court found that no service agreement or any other contract was submitted to prove that the services rendered by petitioner to one of its client "Chevron Corporation" are services other than processing, manufacturing or repacking goods. Thus, petitioner's sales to Chevron Corporation in the amount of P212,744,285.44 cannot qualify for zero-rating, details of which is shown below: acEHCD Exhibit Ref No. O.R. No. O.R. Date Payor Sale in USD in PHP First Quarter of CY 2014 "P-39.4" 5139 1/24/14 Chevron Corporation 333,317.51 15,095,901.72 "P-39.17" 5155 2/25/14 Chevron Corporation 444,889.41 19,825,731.28 "P-39.32" 5171 3/25/14 Chevron Corporation 444,889.41 20,103,452.78 Subtotal First Quarter 55,025,085.78 Second Quarter of CY 2014 "P-39.51" 5191 4/25/14 Chevron Corporation 444,889.41 19,896,664.13 "P-39.82" 5233 5/23/14 Chevron Corporation 444,889.41 19,427,475.24 "P-39.114" 5265 6/26/14 Chevron Corporation 444,889.41 19,504,138.97 Subtotal Second Quarter 58,828,278.34 Third Quarter of CY 2014 "P-39.117" 5271 7/28/14 Chevron Corporation 444,889.41 19,217,685.10 "P-39.173" 5330 9/26/14 Chevron Corporation 889,778.82 39,545,725.34 Subtotal Third Quarter 58,763,410.44 Fourth Quarter of CY 2014 "P-39.189" 5347 10/24/14 Chevron Corporation 444,889.41 19,914,476.72 "P-39.202" 5361 11/26/14 Chevron Corporation 449,740.01 20,213,034.16 Subtotal Fourth Quarter 40,127,510.88 Total P212,744,285.44 2. Petitioner proved that its services were performed in the Philippines The Service Agreements that petitioner had entered into with its foreign affiliates all indicate a common provision that petitioner's services shall be performed in the Philippines, to wit: "11. Location of Services [Petitioner] CHI shall perform the Services in the Philippines unless OPCO reasonably requests that some Services be performed in another location subject to, in all cases, to the prior written consent of CHI. x x x" EcTCAD Thus, according to the above Service Agreements, petitioner performed services in the Philippines, in compliance with the second requisite. 3. Petitioner proved that some of its clients for CY 2014 are non-resident foreign corporations doing business outside the Philippines To prove that its clients are non-resident foreign corporations doing business outside the Philippines, petitioner presented the following documents: 1. Certification of Non-Registration of Company issued by the SEC; 49 2. Articles/Certificates of Incorporation/Registration and/or other similar documents; 50 3. Tax Residence Certificates; 51 4. Screenshot of Chevron Subsidiary Governance Website; 52 5. Screenshot of US SEC Website; 53 and, 6. Service Agreements. 54 Each of the aforesaid documents is inadequate to prove that petitioner's client is a non-resident foreign corporation doing business outside the Philippines. The SEC Certificates of Non-Registration only show that the named entities therein are not registered corporations/partnerships in the Philippines, but the same do not prove that such entities are doing business outside the Philippines. The Certificates/Articles of Foreign Incorporation/Registration, Tax Residence Certificates, and Screenshot of US SEC Website, only prove that the entities named/stated therein were incorporated/organized/domiciled abroad but do not necessarily establish that such entities are not doing business in the Philippines. The Service Agreements only show the names and addresses/places of incorporation/registration of petitioner's foreign clients to whom it renders services but they do not, on their own, establish that such clients are non-resident foreign corporations doing business outside the Philippines. As declared in Sitel Philippines Corporation (formerly Clientlogic Phils., Inc.) vs. Commissioner of Internal Revenue , 55 Service Agreements do not prove that the foreign clients were doing business outside the Philippines or have a continuity of commercial dealings outside the Philippines. 56 The printed screenshots of the Chevron Subsidiary Governance Website are self-serving and cannot be given credence. The computer-generated data contained in the printouts of Chevron Subsidiary Governance Website are sourced from a website maintained by petitioner's affiliated companies, and access to such website is likewise limited to members of Chevron's group of companies. Such document can easily be manipulated to favor the claimant in view of its affinity with the entity that maintains or keeps the database 57 and is therefore unreliable. HSAcaE 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 the SEC Certificate of Non-Registration of Corporation/Partnership AND proof of foreign incorporation/registration (i.e.,Certificate/Articles of Foreign Incorporation/Association or printed screenshots of the US SEC Website showing the state/province/country where the entity was organized , 58 or Tax Residence Certificate) . 59 Upon review of petitioner's evidence, the Court noted that only the following clients of the petitioner can be considered as non-resident foreign corporations doing business outside the Philippines: Client SEC Certificate of Non-Registration Proof of foreign incorporation/registration Exhibit No. Document Chevron (Thailand) Limited "P-15.4" "P-16.27";"P-19.5" to "P-19.5.1" Letter of Certification of the Text that the Register Keeps Under the Foreign Business Act B.E. 2542 (1999);Screenshot of US SEC website Chevron Australia Pty. Ltd. "P-15.10" "P-16.5";"P-19.1" to "P-19.1.1" Certificate of Registration of Change of Name; Screenshot of US SEC website Chevron Global Energy, Inc. "P-15.16" "P-19.3" to "P-19.3.1" Screenshot of US SEC website Chevron New Zealand "P-15.25" "P-16.25" "P-17.3" Certificate of Incorporation with attached Constitution of Caltex Oil (N.Z.) Limited; Certificate of Status of Enterprise stating that the company is registered in New Zealand and is a resident for tax purposes Chevron Singapore Pte. Ltd. "P-15.30" "P-16.19" Certificate Confirming Incorporation of Company with attached Certificate of Incorporation Chevron U.S.A.,Inc. (Singapore Branch) "P-15.34" "P-16.8" Certificate of Registration of Foreign Company Chevron North Sea Limited "P-15.38" "P-16.9";"P-19.4" to "P-19.4.1" Certificate of Incorporation of Change of Name; Screenshot of US SEC website; Certificate of Residence As a result, the following zero-rated sales of the petitioner shall be disallowed for its failure to prove that the recipients of its services are non-resident foreign corporations doing business outside the Philippines: AScHCD Exhibit Ref No. O.R. No. O.R. Date Payor Zero-rated Sale in USD in PHP First Quarter of CY 2014 "P-39.1" 5136 1/2/14 Chevron Lubricants Lanka PLC 4,982.94 P221,070.98 "P-39.2" 5137 1/24/14 Chevron Information Technology Company 2,364,398.67 107,083,273.10 "P-39.3" 5138 1/24/14 Chevron Australia Pty. Ltd.-Other 261,699.32 11,852,324.28 "P-39.5" 5141 1/24/14 Chevron International Pte. Ltd. 159,269.14 7,213,276.27 "P-39.7" 5143 1/24/14 Chevron Malaysia Limited 142,119.06 6,436,551.63 "P-39.11" 5147 1/27/14 Chevron Services Company 537,303.30 24,334,388.59 "P-39.12" 5149 1/27/14 Refinaria Panama S. de R.L. 1,489.95 67,479.62 "P-39.13" 5151 1/30/14 Chevron (China) Investment-Services 12,821.81 579,647.83 "P-39.14" 5152 2/3/14 Chevron Lubricants Lanka PLC 2,987.64 135,371.09 "P-39.15" 5153 2/25/14 Chevron Information Technology Company 2,987,321.17 133,124,829.33 "P-39.16" 5154 2/25/14 Chevron Services Company 2,358,730.74 105,112,778.08 "P-39.19" 5158 2/25/14 Chevron Australia Pty. Ltd.-Other 284,642.75 12,684,614.53 "P-39.20" 5159 2/25/14 Chevron International Pte. Ltd. 131,663.01 5,867,335.56 "P-39.23" 5162 2/25/14 Chevron Hong Kong Limited 126,815.85 5,651,330.22 "P-39.25" 5164 2/25/14 Chevron U.S.A.,Inc.-Chevron Global Downstream 13,854.21 617,389.04 "P-39.27" 5166 2/25/14 Chevron Neftegaz, Inc. 11,134.35 496,183.16 "P-39.28" 5167 2/26/14 Chevron Products UK Limited Trading and Marine Lubricants Branch 179,591.71 8,006,747.66 "P-39.29" 5168 2/26/14 Chevron Lubricants Lanka PLC 4,805.65 214,251.00 "P-39.30" 5169 3/25/14 Chevron Information Technology Company 3,125,559.70 141,236,317.22 "P-39.31" 5170 3/25/14 Chevron Services Company 2,118,480.73 95,728,907.82 "P-39.33" 5172 3/25/14 CGEI-Global Dnstrm Cost Allocation 110,292.97 4,983,866.70 "P-39.34" 5173 3/25/14 Chevron Products Company (a Chevron U.S.A.,Inc. Division) 270,372.04 12,217,444.19 "P-39.35" 5175 3/25/14 Chevron Australia Pty. Ltd.-Other 284,642.75 12,862,302.31 "P-39.37" 5177 3/25/14 Chevron International Pte. Ltd. 139,400.15 6,299,148.22 "P-39.38" 5178 3/25/14 Chevron Energy Technology Company 52,677.49 2,380,365.57 "P-39.43" 5184 3/25/14 Chevron (Cambodia) Limited 43,151.59 1,949,913.69 "P-39.44" 5185 3/25/14 Chevron Neftegaz, Inc. 12,493.33 564,542.70 "P-39.45" 5186 3/26/14 Chevron Products UK Limited Trading and Marine Lubricants Branch 98,411.09 4,438,930.54 "P-39.46" 5187 3/26/14 Chevron Lubricants Lanka PLC 2,803.57 126,457.83 "P-39.47" 5188 3/27/14 Chevron (China) Investment-Services 22,539.99 1,015,772.42 "P-47.3" N/A 3/31/14 Chevron Munaigas, Inc.-Home Office N/A 544,518.17 "P-47.3" N/A 3/31/44 Chevron Denmark, Inc.-Denmark Branch N/A 511,786.10 "P-47.3" N/A 3/31/14 Chevron Munaigas, Inc.-Home Office N/A 559,617.65 "P-47.3" N/A 3/31/14 Chevron Denmark, Inc.-Denmark Branch N/A 551,370.32 "P-47.3" N/A 3/31/14 Chevron Munaigas, Inc.-Home Office N/A 565,922.49 "P-47.3" N/A 3/31/14 Chevron Denmark, Inc.-Denmark Branch N/A 557,582.24 Subtotal First Quarter 716,793,608.15 Second Quarter of CY 2014 "P-39.49" 5189 4/26/14 Chevron Information Technology Company 3,198,000.40 143,023,273.70 "P-39.50" 5190 4/25/14 Chevron Products Company (a Chevron U.S.A.,Inc. Division) 567,294.86 25,370,968.69 "P-39.52" 5193 4/25/14 Chevron Malaysia Limited 205,071.84 9,171,370.31 "P-39.53" 5194 4/25/14 Chevron Australia Pty. Ltd.-Other 202,935.02 9,075,805.90 "P-39.54" 5195 4/25/14 Chevron Hong Kong Limited 172,301.41 7,705,787.57 "P-39.55" 5196 4/25/14 Chevron International Pte. Ltd. 137,617.13 6,154,612.25 "P-39.59" 5200 4/25/14 Chevron Trading Pte. Ltd. 102,379.27 4,578,679.34 "P-39.60" 5201 4/25/14 Chevron Canada Limited-Downstream 101,118.66 4,522,301.43 "P-39.62" 5203 4/25/14 Chevron Upstream 15,220.89 680,719.59 "P-39.64" 5205 4/25/14 Chevron Energy Technology Company 23,615.36 1,056,143.11 "P-39.63" 5204 4/25/14 Chevron (Cambodia) Limited 54,458.54 2,435,533.99 "P-39.65" 5206 4/25/14 Chevron Iraq (Sarta) Limited Branch 42,513.67 1,901,326.92 "P-39.66" 5207 4/25/14 Chevron U.S.A.,Inc. Chevron Global Downstream 4,912.68 219,708.41 "P-39.67" 5208 4/25/14 Chevron Neftegaz, Inc. 8,963.59 400,876.12 "P-39.69" 5220 4/30/14 Chevron Overseas Services Corporation 13,564.93 603,422.15 "P-39.70" 5221 4/30/14 Chevron Asia Pacific Holdings Limited 18,363.64 816,887.90 "P-39.71" 5222 4/30/14 Chevron Products UK Limited 27,496.25 1,223,142.79 "P-39.72" 5223 4/30/14 Chevron Al Khalij 53,286.34 2,370,388.79 "P-39.73" 5224 4/30/14 Chevron Products UK Limited Trading and Marine Lubricants Branch 74,731.16 3,324,339.86 "P-39.74" 5225 4/30/14 Chevron South Africa (Pty.) Limited 156,689.39 6,970,168.59 "P-39.75" 5226 4/30/14 Chevron Services Company 118,457.24 5,269,450.18 "P-39.76" 5227 4/30/14 Chevron (China) Investment-Services 12,997.02 578,169.25 "P-39.77" 5228 4/25/14 CGEI-Global Dnstrm Cost Allocation 15,016.79 671,591.68 "P-39.78" 5229 4/25/14 Chevron Asia Pacific Holdings Branch 2,378.93 106,392.22 "P-39.79" 5230 5/23/14 Chevron Information Technology Company 3,735,750.02 163,133,105.45 "P-39.80" 5231 5/23/14 Chevron Services Company 1,524,346.95 66,565,335.05 "P-39.81" 5232 5/23/14 Chevron Products Company (a Chevron U.S.A.,Inc. Division) 575,223.61 25,118,922.12 "P-39.84" 5236 5/23/14 Chevron International Pte. Ltd. 133,675.18 5,837,341.13 "P-39.91" 5241 5/23/14 Chevron (Cambodia) Limited 42,935.76 1,874,923.06 "P-39.92" 5242 5/16/14 Chevron Pakistan Limited-Branch 35,151.69 1,529,664.46 "P-39.93" 5243 5/20/14 Chevron Products UK Limited Trading and Marine Lubricants Branch 90,517.78 3,973,567.61 "P-39.94" 5244 5/27/14 Chevron Neftegaz, Inc. 11,316.75 496,784.95 "P-39.95" 5245 5/27/14 Chevron Products UK Limited 6,141.73 269,610.89 "P-39.96" 5246 5/29/14 Chevron (China) Investment-Services 11,848.65 520,143.19 "P-39.97" 5247 5/29/14 Chevron Lubricants Lanka PLC 2,280.34 100,102.82 "P-39.98" 5248 6/25/14 Chevron Neftegaz, Inc. 11,316.75 495,479.42 "P-39.99" 5249 6/25/14 Chevron (China) Investment-Services 11,857.01 519,133.54 "P-39.102" 5252 6/25/14 Chevron Energy Technology Company 52,939.25 2,317,830.56 "P-39.105" 5255 6/25/14 Chevron Hong Kong Limited 155,183.79 6,794,386.60 "P-39.106" 5256 6/25/14 Chevron International Pte. Ltd. 133,703.23 5,853,906.74 "P-39.108" 5259 6/25/14 Chevron Products Company (a Chevron U.S.A.,Inc. Division) 299,132.63 13,096,875.22 "P-39.110" 5261 6/25/14 Chevron Services Company 1,521,857.63 66,631,244.74 "P-39.111" 5262 6/25/14 Chevron Information Technology Company 3,005,666.07 131,596,588.00 "P-39.112" 5263 6/26/14 Compania Chevron de Panama, S.A. 25,852.31 1,133,376.16 "P-39.113" 5264 6/24/14 Chevron (Cambodia) Limited 49,939.45 2,189,366.51 "P-47.6" N/A 6/30/14 Chevron Lubricants Lanka PLC N/A 239,242.00 "P-47.6" N/A 6/30/14 Chevron Munaigas, Inc.-Home Office N/A 404,123.10 "P-47.6" N/A 6/30/14 Chevron Denmark, Inc.-Denmark Branch N/A 395,837.51 "P-47.6" N/A 6/30/14 Chevron Munaigas, Inc.-Home Office N/A 498,521.68 "P-47.6" N/A 6/30/14 Chevron Denmark, Inc.-Denmark Branch N/A 490,414.81 "P-47.6" N/A 6/30/14 Chevron Munaigas, Inc.-Home Office N/A 498,958.80 "P-47.6" N/A 6/30/14 Chevron Denmark Inc.-Denmark Branch N/A 490,844.80 Subtotal Second Quarter 741,296,681.66 Third Quarter of CY 2014 "P-39.115" 5269 7/25/14 Chevron Services Company 1,676,220.56 72,406,935.64 "P-39.116" 5270 7/25/14 Chevron Products Company (a Chevron U.S.A.,Inc. Division) 522,027.07 22,549,765.45 "P-39.121" 5275 7/25/14 Chevron Malaysia Limited 188,315.59 8,134,582.72 "P-39.122" 5276 7/25/14 Chevron International Pte. Ltd. 133,674.23 5,774,264.79 "P-39.127" 5281 7/25/14 Chevron Trading Pte. Ltd. 102,429.52 4,424,601.30 "P-39.128" 5282 7/25/14 Chevron (Cambodia) Limited 49,924.80 2,156,578.83 "P-39.129" 5283 7/25/14 Chevron Neftegaz, Inc. 11,316.75 488,844.49 "P-39.130" 5284 7/28/14 Chevron Products UK Limited Trading and Marine Lubricants Branch 181,035.56 7,847,228.44 "P-39.131" 5285 7/31/14 Chevron Lubricants Lanka PLC 2,618.93 113,668.84 "P-39.132" 5286 7/30/14 Chevron (China) Investment-Services 11,848.57 513,592.11 "P-47.7" N/A 7/31/14 Chevron Information Technology Company N/A 150,322,123.54 "P-47.7" N/A 7/31/14 Chevron Munaigas, Inc.-Home Office N/A 492,908.19 "P-47.7" N/A 7/31/14 Chevron Denmark Inc.-Denmark Branch N/A 484,892.59 "P-39.133" 5287 8/26/14 Chevron Information Technology Company 3,343,719.18 146,590,056.12 "P-39.134" 5288 8/26/14 Chevron Services Company 1,549,256.40 67,920,052.61 "P-39.135" 5289 8/26/14 Chevron Products Company (a Chevron U.S.A.,Inc. Division) 515,667.07 22,607,061.38 "P-39.138" 5293 8/26/14 Chevron International Pte. Ltd. 133,674.23 5,860,334.50 "P-39.139" 5294 8/26/14 Chevron Hong Kong Limited 160,649.43 7,042,938.62 "P-39.144" 5299 8/26/14 Chevron (Cambodia) Limited 49,924.82 2,188,725.12 "P-39.145" 5300 8/26/14 Chevron Neftegaz, Inc. 11,316.75 496,131.08 "P-39.147" 5302 8/28/14 Chevron Lubricants Lanka PLC 2,631.99 115,135.17 "P-47.8" N/A 8/31/14 Chevron Munaigas, Inc.-Home Office N/A 498,958.80 "P-47.8" N/A 8/31/14 Chevron Denmark, Inc.-Denmark Branch N/A 490,844.80 "P-39.146" 5301 9/26/14 Compania Chevron de Panama, S.A. 13,961.95 620,531.12 "P-39.148" 5303 9/2/14 Chevron (China) Investment-Services 11,848.58 517,179.40 "P-39.149" 5304 9/25/14 Chevron Information Technology Company 3,176,369.26 141,423,386.46 "P-39.150" 5305 9/25/14 Chevron Services Company 1,604,654.66 71,444,998.22 "P-39.153" 5309 9/25/14 Chevron International Pte. Ltd. 143,193.59 6,375,493.77 "P-39.154" 5310 9/25/14 Chevron Energy Technology Company 76,234.53 3,394,235.53 "P-39.155" 5311 9/25/14 Chevron Malaysia Limited 125,640.58 5,593,970.62 "P-39.159" 5315 9/25/14 Chevron Hong Kong Limited 78,824.88 3,509,567.23 "P-39.160" 5316 9/25/14 Chevron Trading Pte. Ltd. 68,269.60 3,039,608.19 "P-39.161" 5317 9/25/14 Chevron Neftegaz, Inc. 11,316.75 503,862.42 "P-39.162" 5318 9/26/14 CGEI-Global Dnstrm Cost Allocation 588,264.50 2,909,402.22 "P-39.163" 5319 9/26/14 Chevron Products UK Limited Trading and Marine Lubricants Branch 181,035.56 8,046,024.89 "P-39.164" 5320 9/26/14 Chevron South Africa (Pty.) Limited 126,108.57 5,604,825.33 "P-39.165" 5321 9/26/14 Chevron Upstream 25,368.15 1,127,473.33 "P-39.166" 5322 9/26/14 Chevron U.S.A.,Inc. Chevron Global Downstream 34,028.15 1,512,362.22 "P-39.167" 5323 9/26/14 Chevron Iraq (Sarta) Limited-Branch 55,704.60 2,475,760.00 "P-39.168" 5324 9/26/14 Chevron Products UK Limited 32,400.55 1,440,024.44 "P-39-169" 5325 9/26/14 Chevron Asia Pacific Holdings Limited 30,618.11 1,360,804.89 "P-39.170" 5326 9/26/14 Chevron Overseas Services Corporation 22,617.11 1,005,204.89 "P-39.171" 5327 9/26/14 Chevron Lubricants Lanka PLC 6,330.20 281,342.22 "P-39.172" 5328 9/29/14 Chevron (China) Investment-Services 11,848.57 530,137.36 "P-47.9" N/A 9/30/14 Chevron Products Company (a Chevron U.S.A.,Inc. Division) N/A 23,235,686.67 "P-47.9" N/A 9/30/14 Chevron Munaigas, Inc.-Home Office N/A 506,734.19 "P-47.9" N/A 9/30/14 Chevron Denmark, Inc.-Denmark Branch N/A 498,493.77 Subtotal Third Quarter 816,477,334.51 Fourth Quarter of CY 2014 "P-39.174" 5331 10/1/14 Chevron Al Khalij 68,349.20 3,077,406.57 "P-39.175" 5332 10/24/14 Chevron Information Technology Company 3,125,280.85 139,896,188.45 "P-39.176" 5333 10/24/14 Chevron Services Company 1,608,197.24 71,987,342.89 "P-39.177" 5334 10/24/14 Chevron Products Company (a Chevron U.S.A.,Inc. Division) 526,869.73 23,584,141.90 "P-39.181" 5339 10/24/14 Chevron International Pte. Ltd. 133,674.23 5,983,627.13 "P-39.185" 5343 10/24/14 Chevron Neftegaz, Inc. 11,316.75 506,568.93 "P-39.186" 5344 10/28/14 Chevron (Cambodia) Limited 99,849.63 4,471,546.35 "P-39.187" 5345 10/30/14 Chevron (China) Investment-Services 11,848.58 530,137.81 "P-39.188" 5436 10/30/14 Chevron Lubricants Lanka PLC 7,234.44 323,688.59 "P-47.10" N/A 10/31/14 Chevron Munaigas, Inc.-Home Office N/A 509,912.64 "P-47.10" N/A 10/31/14 Chevron Power and Energy Management Company (a Chevron U.S.A.,Inc. Division) N/A 32,989.70 "P-47.10" N/A 10/31/14 Chevron Denmark, Inc.-Denmark Branch N/A 501,620.52 "P-39.191" 5349 11/25/14 Chevron Products Company (a Chevron U.S.A.,Inc. Division) 512,487.03 23,012,439.61 "P-39.194" 5353 11/25/14 Chevron International Pte. Ltd. 133,621.54 6,000,069.15 "P-39.195" 5354 11/25/14 Chevron Hong Kong Limited 160,587.00 7,210,911.54 "P-39.196" 5355 11/25/14 Chevron Malaysia Limited 125,580.61 5,639,003.59 "P-39.198" 5357 11/25/14 Chevron (Cambodia) Limited 49,898.28 2,240,605.30 "P-39.199" 5358 11/25/14 Chevron Neftegaz, Inc. 11,316.75 508,161.20 "P-39.200" 5359 11/26/14 Chevron Information Technology Company 3,135,017.02 140,899,641.35 "P-39.201" 5360 11/26/14 Chevron Services Company 1,567,931.08 70,468,812.59 "P-39.203" 5362 11/26/14 Chevron Products UK Limited Trading and Marine Lubricants Branch 281,438.45 12,648,919.10 "P-39.205" 5364 11/26/14 Chevron Lubricants Lanka PLC 5,220.83 234,644.04 "P-39.206" 5365 11/28/14 Chevron Pakistan Limited-Branch 8,693.77 390,555.71 "P-47.10" N/A 10/31/14 Chevron Africa and Latin America Exploration and Production Company (a Chevron U.S.A.,Inc. Division)-FEABU HQ Branch N/A 5,906,885.30 "P-47.11" N/A 11/30/14 Chevron Africa and Latin America Exploration and Production Company (a Chevron U.S.A.,Inc. Division)-FEABU HQ Branch N/A 987,134.32 "P-47.11" N/A 11/30/14 Chevron Munaigas, Inc.-Home Office N/A 511,287.06 "P-47.11" N/A 11/30/14 Chevron Denmark, Inc.-Denmark Branch N/A 502,972.60 "P-39.207" 5376 12/19/14 Chevron Products Company (a Chevron U.S.A.,Inc. Division) 342,602.71 15,315,275.37 "P-39.208" 5378 12/22/14 Chevron Energy Technology Company 85,380.57 3,816,744.30 "P-39.211" 5381 12/29/14 Chevron (China) Investment-Services 11,833.31 528,981.22 "P-39.211" 5382 12/29/14 Chevron (Tianjin) Lubricants Co.,Ltd. 5,372.20 240,151.99 "P-47.12" N/A 12/31/14 Chevron Munaigas, Inc.-Home Office N/A (1,671,886.80) "P-47.12" N/A 12/31/14 Chevron Africa and Latin America Exploration and Production Company (a Chevron U.S.A.,Inc. Division)-FEABU HQ Branch N/A (1,611,060.40) "P-47.12" N/A 12/31/14 Chevron Denmark, Inc.-Denmark Branch N/A (869,901.57) Subtotal Fourth Quarter 544,315,518.05 Total P2,818,883,142.37 4. Petitioner proved that its zero-rated sales were paid for in US dollars and were accounted for in accordance with the BSP Rules For the services rendered to its affiliates for the four taxable quarters of CY 2014, petitioner was paid in US dollar currency which were accounted for in accordance with BSP rules and regulations, as evidenced by the Certificate of Inward Remittance issued by JP Morgan Chase Bank N.A.-Manila Branch covering the period January to December 2014. 60 Considering that the certification of inward remittances attests to the fact of payment "in acceptable foreign currency and accounted for in accordance with the rules and regulations of the BSP," petitioner is considered to have complied with the fourth requisite. 5. Compliance with Invoicing Requirements for its zero-rated sales Section 113 (A) (2), (B) (1), (2) (c) and (3) of the NIRC of 1997, as amended, provide that a VAT taxpayer, like herein petitioner, shall, for every sale of services, issue a VAT official receipt which must contain the following information: "SEC. 113. Invoicing and Accounting Requirements for VAT-Registered Persons . (A) Invoicing Requirements . A VAT-registered person shall issue: xxx xxx xxx (2) A VAT official receipt for every lease of goods or properties, and for every sale ,barter or exchange of services . (B) Information Contained in the VAT Invoice or VAT Official Receipt . The following information shall be indicated in the VAT invoice or VAT official receipt: (1) A statement that the seller is a VAT-registered person, followed by his Taxpayer's Identification Number (TIN); (2) The total amount which the purchaser pays or is obligated to pay to the seller with the indication that such amount includes the value-added tax: Provided ,that: xxx xxx xxx (c) If the sale is subject to zero percent (0%) value-added tax, the term 'zero-rated sale' shall be written or printed prominently on the invoice or receipt; AcICHD xxx xxx xxx (3) The date of transaction, quantity, unit cost and description of the goods or properties or nature of the service;" (Emphasis supplied) Section 4.113-1 (A) (2), (B) (1) and (2) (c) of Revenue Regulations (RR) No. 16-2005 resonate the invoicing requirements as found in the NIRC of 1997, as amended, viz. : "SEC. 4.113.-1. Invoicing Requirements . (A) A VAT-registered person shall issue : xxx xxx xxx (2) A VAT official receipt for every lease of goods or properties, and for every sale, barter or exchange of services. Only VAT-registered persons are required to print their TIN followed by the word 'VAT' in their invoice or official receipts. Said documents shall be considered as a 'VAT Invoice' or VAT official receipt. All purchases covered by invoices/receipts other than VAT Invoice/VAT Official Receipt shall not give rise to any input tax. VAT invoice/official receipt shall be prepared at least in duplicate, the original given to the buyer and the duplicated to be retained by the seller as part of his accounting records. (B) Information contained in VAT invoice or VAT official receipt . The following information shall be indicated in VAT invoice or VAT official receipt: (1) A statement that the seller is a VAT-registered person, followed by his TIN; (2) The total amount which the purchaser pays or is obligated to pay to the seller with the indication that such amount includes the VAT; Provided ,That: xxx xxx xxx (C) If the sale is subject to zero percent (0%) VAT, the term 'zero-rated sale' shall be written or printed prominently on the invoice or receipt;" (Emphasis supplied) It is petitioner's burden to prove that the VAT zero-rated sales of service it has rendered comply with the invoicing requirements under the aforesaid provisions of the NIRC of 1997, as amended, and RR No. 16-2005. Thus, for failure to submit VAT official receipts, the following VAT zero-rated sales shall be disallowed: Exhibit Ref No. O.R. No. O.R. Date Payor Zero-rated Sale in USD in PHP First Quarter of CY 2014 "P-47.3" N/A 3/31/14 Chevron Global Energy, Inc. N/A P1,820,324.25 "P-47.3" N/A 3/31/14 Chevron Global Energy, Inc. N/A 941,874.78 "P-47.3" N/A 3/31/14 Chevron Global Energy, Inc. N/A 953,705.27 Subtotal First Quarter 3,715,904.30 Second Quarter of CY 2014 "P-47.6" N/A 6/30/14 Chevron Global Energy, Inc. N/A 1,091,037.60 "P-47.6" N/A 6/30/14 Chevron Global Energy, Inc. N/A 973,720.11 "P-47.6" N/A 6/30/14 Chevron Global Energy, Inc. N/A 975,244.19 Subtotal Second Quarter 3,040,001.90 Third Quarter of CY 2014 "P-47.9" N/A 9/30/14 Chevron U.S.A.,Inc. (Singapore Branch) N/A 4,722,142.92 "P-47.7" N/A 7/31/14 Chevron Global Energy, Inc. N/A 962,732.78 "P-47.8" N/A 8/31/14 Chevron Global Energy, Inc. N/A 974,551.07 "P-47.9" N/A 9/30/14 Chevron Global Energy, Inc. N/A 989,737.31 Subtotal Third Quarter 7,649,164.08 Fourth Quarter of CY 2014 "P-47.10" N/A 10/34/14 Chevron Global Energy, Inc. N/A 995,945.34 "P-47.11" N/A 11/30/14 Chevron Global Energy, Inc. N/A 997,339.62 "P-47.12" N/A 12/31/14 Chevron Global Energy, Inc. N/A (666,477.85) Subtotal Fourth Quarter 1,326,807.11 Total P15,731,877.39 As found in the Report of Atty. Fredieric B. Landicho, 61 the Court-commissioned Independent Certified Public Accountant (ICPA),petitioner declared sales subject to 12% VAT in the total amount of P139,122,645.90, and zero-rated sales in the total amount of P3,473,747,476.52, or total sales amounting to P3,612,870,122.42, detailed as follows: TAIaHE Period Sales subject to 12% VAT Zero-rated Sales Total 1st Quarter 62 P36,234,269.50 P862,939,005.71 P899,173,275.21 2nd Quarter 63 38,714,956.17 909,392,301.24 948,107,257.41 3rd Quarter 64 38,248,511.99 998,331,796.66 1,036,580,308.65 4th Quarter 65 25,924,908.24 703,084,372.91 729,009,281.15 Total P139,122,645.90 P3,473,747,476.52 P3,612,870,122.42 Upon review and re-computation of the Summary List of Sales, 66 the total amount of zero-rated sales is P3,473,747,474.52. Out of the P3,473,747,474.52 zero-rated sales declared per VAT returns for CY 2014, only the amount of P426,388,169.32 qualifies for VAT zero-rating under Section 108 (B) (2), in relation to Section 113 (A) (2), (B) (1), (2) (c) and (3), both of the NIRC of 1997, as amended: 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Total Zero-rated sales declared per VAT returns P862,939,005.71 P909,392,301.24 P998,331,794.66 P703,084,372.91 P3,473,747,474.52 Less: Disallowances No Service Agreement submitted 55,025,085.78 58,828,278.34 58,763,410.44 40,127,510.88 212,744,285.44 Sales to those not considered as Non-resident Foreign Corporation doing business outside the Philippines 716,793,608.15 741,296,681.66 816,477,334.51 544,315,518.05 2,818,883,142.37 Without VAT Official Receipts 3,715,904.30 3,040,001.90 7,649,164.08 1,326,807.11 15,731,877.39 Valid zero-rated sales P87,404,407.48 P106,227,339.34 P115,441,885.63 P117,314,536.87 P426,388,169.32 The amount of P426,388,169.32 representing the duly-supported VAT zero-rated sales of petitioner are detailed as follows: Exhibit Ref No. O.R. No. O.R. Date Payor Zero-rated Sale in USD in PHP First Quarter of CY 2014 "P-39.6" 5142 1/24/14 Chevron U.S.A.,Inc. (Singapore Branch) 119,221.04 5,399,503.62 "P-39.8" 5144 1/24/14 Chevron (Thailand) Limited 116,417.86 5,272,548.01 "P-39.9" 5145 1/24/14 Chevron Singapore Pte. Ltd. 110,097.15 4,986,283.96 "P-39.10" 5146 1/24/14 Chevron North Sea Limited 103,455.60 4,685,489.13 "P-39.18" 5157 2/25/14 Chevron New Zealand 325,759.44 14,516,909.09 "P-39.21" 5160 2/25/14 Chevron North Sea Limited 130,901.18 5,833,385.92 "P-39.22" 5161 2/25/14 Chevron U.S.A.,Inc. (Singapore Branch) 115,166.99 5,132,218.81 "P-39.24" 5163 2/25/14 Chevron Singapore Pte. Ltd. 126,782.08 5,649,825.31 "P-39.26" 5165 2/25/14 Chevron (Thailand) Limited 110,278.02 4,914,350.27 "P-39.36" 5176 3/25/14 Chevron New Zealand 203,064.06 9,475,962.95 "P-39.39" 5179 3/25/14 Chevron North Sea Limited 130,901.18 5,915,100.77 "P-39.40" 5180 3/25/14 Chevron Singapore Pte. Ltd. 126,877.02 5,733,258.92 "P-39.41" 5181 3/25/14 Chevron U.S.A.,Inc. (Singapore Branch) 115,166.99 5,204,111.61 "P-39.42" 5183 3/25/14 Chevron (Thailand) Limited 110,328.21 4,985,459.11 Subtotal First Quarter 87,404,407.48 Second Quarter of CY 2014 "P-39.56" 5197 4/25/14 Chevron Singapore Pte. Ltd. 105,048.25 4,698,043.38 "P-39.57" 5198 4/25/14 Chevron North Sea Limited 93,838.37 4,196,707.07 "P-39.58" 5199 4/25/14 Chevron (Thailand) Limited 103,211.17 4,618,884.17 "P-39.61" 5202 4/25/14 Chevron U.S.A.,Inc. (Singapore Branch) 87,844.21 3,928,631.93 "P-39.68" 5216 4/24/14 Chevron New Zealand 223,036.29 9,974,789.36 "P-39.83" 5235 5/23/14 Chevron Australia Pty. Ltd. 257,406.84 11,240,467.63 "P-39.85" 5237 5/23/14 Chevron North Sea Limited 118,546.91 5,176,718.32 "P-39.86" 5238 5/23/14 Chevron Singapore Pte. Ltd. 119,583.86 5,221,999.96 "P-39.87";"P-39.88" 5239 5/23/14 Chevron U.S.A.,Inc. (Singapore Branch) 106,059.33 4,631,409.43 "P-39,89";"P-39.90" 5240 5/23/44 Chevron (Thailand) Limited 107,950.24 4,713,981.88 "P-39.100" 5250 6/25/14 Chevron (Thailand) Limited 105,032.17 4,598,606.39 "P-39.101" 5251 6/25/14 Chevron Singapore Pte. Ltd. 119,691.66 5,240,440.46 "P-39.103" 5253 6/25/14 Chevron North Sea Limited 118,546.91 5,190,320.05 "P-39.104" 5254 6/25/14 Chevron U.S.A.,Inc. (Singapore Branch) 106,059.46 4,643,584.06 "P-39.107" 5257 6/25/14 Chevron Australia Pty. Ltd. 257,406.84 11,270,001.75 "P-39.109" 5260 6/25/14 Chevron New Zealand 385,670.61 16,885,753.50 Subtotal Second Quarter 106,227,339.34 Third Quarter of CY 2014 "P-39.119" 5273 7/25/14 Chevron Australia Pty. Ltd. 257,406.84 11,119,085.96 "P-39.120" 5274 7/25/14 Chevron New Zealand 202,933.47 8,766,024.62 "P-39.123" 5277 7/25/14 Chevron North Sea Limited 118,546.91 5,120,816.85 "P-39.124" 5278 7/25/14 Chevron Singapore Pte. Ltd. 123,805.21 5,347,957.24 "P-39.125" 5279 7/25/14 Chevron U.S.A.,Inc. (Singapore Branch) 106,059.33 4,581,396.54 "P-39.126" 5280 7/25/14 Chevron (Thailand) Limited 112,315.86 4,851,657.02 "P-39.136" 5291 8/26/14 Chevron Australia Pty. Ltd. 257,406.84 11,284,824.20 "P-39.137" 5292 8/26/14 Chevron New Zealand 202,933.47 8,896,688.73 "P-39.140" 5295 8/26/14 Chevron North Sea Limited 118,546.91 5,197,146.43 "P-39.141" 5296 8/26/14 Chevron U.S.A.,Inc. (Singapore Branch) 106,059.33 4,649,685.67 "P-39.142" 5297 8/26/14 Chevron Singapore Pte. Ltd. 118,545.05 5,197,064.88 "P-39.143" 5298 8/26/14 Chevron (Thailand) Limited 106,121.76 4,652,422.62 "P-39.151" 5307 9/25/14 Chevron Australia Pty. Ltd. 257,406.84 11,460,678.54 "P-39.152" 5308 9/25/14 Chevron New Zealand 202,933.45 9,035,327.24 "P-39.156" 5312 9/25/14 Chevron North Sea Limited 118,546.91 5,278,134.91 "P-39.157" 5313 9/25/14 Chevron Singapore Pte. Ltd. 118,545.08 5,278,083.43 "P-39.158" 5314 9/25/14 Chevron (Thailand) Limited 106,121.72 4,724,920.75 Subtotal Third Quarter 115,441,885.63 Fourth Quarter of CY 2014 "P-39.178" 5336 10/24/14 Chevron Australia Pty. Ltd. 257,406.84 11,522,239.93 "P-39.179" 5337 10/24/14 Chevron U.S.A.,Inc. (Singapore Branch) 212,118.66 9,495,016.11 "P-39.180" 5338 10/24/14 Chevron New Zealand 202,933.46 9,083,861.23 "P-39.182" 5340 10/24/14 Chevron North Sea Limited 118,546.91 5,306,486.57 "P-39.183" 5341 10/24/14 Chevron Singapore Pte. Ltd. 123,803.91 5,541,804.39 "P-39.184" 5342 10/24/14 Chevron (Thailand) Limited 112,314.35 5,027,500.00 "P-39.190" 5348 11/25/14 Chevron Australia Pty. Ltd. 650,297.06 29,200,586.44 "P-39.192" 5351 11/25/14 Chevron New Zealand 198,215.17 8,900,546.48 "P-39.193" 5352 11/25/14 Chevron North Sea Limited 275,693.16 12,379,576.11 "P-39.197" 5356 11/25/14 Chevron (Thailand) Limited 106,068.77 4,762,854.51 "P-39.204" 5363 11/26/14 Chevron U.S.A.,Inc. (Singapore Branch) 115,849.49 5,206,718.65 "P-39.209" 5379 12/22/14 Chevron Singapore Pte. Ltd. 125,003.03 5,587,976.31 "P-39.210" 5380 12/22/14 Chevron North Sea Limited 118,546.91 5,299,370.14 Subtotal Fourth Quarter 117,314,536.87 Total Valid Zero-rated Sales, CY 2014 P426,388,169.32 Petitioner incurred/paid input VAT attributable to zero-rated sales and said input VAT were not applied against any output VAT liability Having found that petitioner had valid VAT zero-rated sales in the amount of P426,388,169.32 for the subject period of claim, the Court shall proceed to determine whether petitioner complied with the requisites anent the substantiation of its input VAT. cDHAES In its Quarterly VAT Returns for the four quarters of CY 2014, petitioner reflected a total amount of P100,922,726.70 allowable input VAT arising from its amortization of input VAT on purchases of capital goods exceeding P1 million, domestic purchases of capital goods not exceeding P1 million, domestic purchases and importation of goods other than capital goods, domestic purchases of services and services rendered by non-residents, detailed as follows: 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Consolidated Input Tax Deferred on Capital Goods exceeding P1 Million from Previous Quarter (Line 20B) P33,331,281.94 P30,840,717.89 P27,506,197.80 P24,402,071.65 P33,331,281.94 Add: Input Tax on Capital Goods exceeding P1 Million Purchased this Quarter (Line 21D) 850,317.32 - 135,184.60 4,265,396.00 5,250,897.92 Total Unamortized Input Tax on Capital Goods exceeding P1 Million deferred for the succeeding period 34,181,599.26 30,840,717.89 27,641,382.40 28,667,467.65 38,582,179.86 Less: Input Tax on Purchases of Capital Goods exceeding P1 Million deferred for the succeeding period (Line 23A) 30,840,717.89 27,506,197.80 24,402,071.65 25,367,062.86 25,367,062.86 Amortization of Input Tax on Capital Goods exceeding P1 Million 3,340,881.37 3,334,520.09 3,239,310.75 3,300,404.79 13,215,117.00 Add: Input Tax on Domestic Purchases of Goods Other than Capital Goods (Line 21F) 373,534.58 502,393.87 2,130,558.04 470,386.13 3,476,872.62 Input Tax on Importation of Goods Other than Capital Goods (Line 21H) 151,736.00 77,620.00 18,840.00 116,366.00 364,562.00 Domestic Purchase of Services (Line 21J) 17,828,306.77 21,794,235.00 14,260,769.50 21,217,419.34 75,100,730.61 Services Rendered by Non-Residents (Line 21L) 1,397,596.86 3,120,594.93 1,394,682.35 2,852,570.33 8,765,444.47 Total Allowable Input Tax P23,092,055.58 P28,829,363.89 P21,044,160.64 P27,957,146.59 P100,922,726.70 Out of the P100,922,726.70 total input VAT for the four (4) quarters of CY 2014, petitioner is claiming refund of the amount of P84,228,009.20, detailed below, representing input VAT attributable to its VAT zero-rated sales for CY 2014: TCAScE 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter CY 2014 Sales subject to 12% VAT A P36,234,269.50 P38,714,956.17 P38,248,511.99 P25,924,908.24 P139,122,645.90 Zero-rated sale B 862,939,005.71 909,392,301.24 998,331,796.66 703,084,372.91 3,473,747,476.52 Total sales C 899,173,275.21 948,107,257.41 1,036,580,308.65 729,009,281.15 3,612,870,122.42 Input tax allocation: Total allowable input tax D 23,092,055.58 28,829,363.89 21,044,160.64 27,957,146.59 100,922,726.70 Input tax attributable to sales subject to 12% VAT E=(A/C)*D 930,547.86 1,177,216.56 776,503.11 994,207.45 3,886,283.29 Input tax attributable to zero-rated sales F=(B/C)*D 22,161,507.72 27,652,147.33 20,267,657.53 26,962,939.14 97,036,443.41 Output VAT G 4,348,112.34 4,645,794.74 4,589,821.44 3,110,988.99 16,694,717.51 Less: Input tax attributable to sales subject to 12% VAT H 930,547.86 1,177,216.56 776,503.11 994,207.45 3,886,283.29 Output VAT payable I=G-H 3,417,564.48 3,468,578.18 3,813,318.33 2,116,781.54 12,808,434.22 Excess/unutilized input VAT J=F-I P18,743,943.24 P24,183,569.15 P16,454,339.20 P24,846,157.60 P84,228,009.19 In support of its refund claim of excess and unutilized input VAT, petitioner offered in evidence various summary lists 67 and schedules, 68 and the corresponding invoices, official receipts, import papers, and other documents, which were examined by the ICPA. A perusal of petitioner's Quarterly VAT returns for CY 2014 shows a total amount of P87,707,609.70 input VAT from domestic purchases and importation of goods other than capital goods, domestic purchases of services, and services rendered by non-residents, shown below: 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter CY 2014 Input Tax on Domestic Purchases of Goods Other than Capital Goods (Line 21F) P373,534.58 P502,393.87 P2,130,558.04 P470,386.13 P3,476,872.62 Input Tax on Importation of Goods Other than Capital Goods (Line 21H) 151,736.00 77,620.00 18,840.00 116,366.00 364,562.00 Domestic Purchase of Services (Line 21J) 17,828,306.77 21,794,235.00 14,260,769.50 21,217,419.34 75,100,730.61 Services Rendered by Non-Residents (Line 2L) 1,397,596.86 3,120,594.93 1,394,682.35 2,852,570.33 8,765,444.47 Total P19,751,174.21 P25,494,843.80 P17,804,849.89 P24,656,741.80 P87,707,609.70 In contrast, a review of the ICPA Report, together with the supporting documents, shows that input taxes pertaining to domestic purchases of goods other than capital goods, and domestic purchases of services amounting to P1,544,164.78 should be disallowed for not being properly substantiated as prescribed under Sections 110 (A), 113 (A) and (B), 237 and 238 of the NIRC of 1997, as amended, in relation to Sections 4.110-1, 4.110-8 and 4.113-1 of RR No. 16-2005, as amended, to wit: Supplier OR/Invoice No. OR/Invoice Date VAT Amount Exhibit No. A) DOMESTIC PURCHASE OF GOODS OTHER THAN CAPITAL GOODS 1) Missing Invoice Second Quarter of CY 2014 PERSONAL COMPUTER SPECIALISTS, INC. 60291 4/22/2014 P13,974.00 - Subtotal Second Quarter 13,974.00 Fourth Quarter of CY 2014 SMART COMMUNICATIONS, INC. SAT1210201413 12/14/2015 18,241.07 P-37.1 to P-37.2 JJED PHILS.,INC. 178643 10/12/2014 15,938.64 P-37.3 Subtotal Fourth Quarter 34,179.71 Total Missing Invoice P48,153.71 2) No Payee Signature First Quarter of CY 2014 SEAGULL GLASS WORKS, INC 24391 03/14/2014 586.61 P-37.4 to P-37.5 Subtotal First Quarter 586.61 Fourth Quarter of CY 2014 MEDICAL GALLERY TRADING CO. 1515 11/21/2014 6,107.14 P-37.6 to P-37.7 APPLIED EXPERT SYSTEMS AND SOFTWARE, INC. 4107 12/05/2014 840.00 P-37.8 Subtotal Fourth Quarter 6,947.14 Total No Payee Signature P7,533.75 3) Out of Period First Quarter of CY 2014 EQUICOM, INC. 7712 12/9/2013 766.71 P-37.9 PERSONAL COMPUTER SPECIALISTS, INC. 60093 1/29/2014 4,320.00 P-37.10 to P-37.11 Subtotal First Quarter 5,086.71 Total Out of Period 5,086.71 4) Purchase of Services Fourth Quarter of CY 2014 DMJ MULTI-PRINT AND SERVICES 84 9/26/2014 28,382.15 P-37.12 to P-37.13 DMJ MULTI-PRINT AND SERVICES 85 9/26/2014 15,321.43 P-37.14 to P-37.15 Subtotal Fourth Quarter 43,703.58 Total Purchase of Services 43,703.58 Total Invalid Input VAT on Domestic Purchase of Goods P104,477.75 B) DOMESTIC PURCHASE OF SERVICES 1) Expired Authority to Print (ATP) Third Quarter of CY 2014 AYALA LAND, INC. 1000981794 7/4/2014 P492.86 P-36.1 to P-36.2 Subtotal Third Quarter 492.86 Total Expired ATP P492.86 2) Incorrect TIN First Quarter of CY 2014 DMJ MULTI-PRINT AND SERVICES 1553 3/19/2014 150.00 P-36.3 to P-36.4 Subtotal First Quarter 150.00 Fourth Quarter of CY 2014 BENCHMARK PAR EXCELLENCE TOURS AND TRANSPORT, INC. 3180 12/12/2014 11,135.22 P-36.5 to P-36.6 BENCHMARK PAR EXCELLENCE TOURS AND TRANSPORT, INC. 3180 12/12/2014 6,526.41 P-36.7 to P-36.8 BENCHMARK PAR EXCELLENCE TOURS AND TRANSPORT, INC. 3180 12/12/2014 6,933.59 P-36.9 to P-36.10 Subtotal Fourth Quarter 24,595.22 Total Incorrect TIN P24,745.22 3) Invalid Support First Quarter of CY 2014 IT GROUP, INC. 113 11/14/2013 4,380.00 P-36.11 to P-36.12 DIMENSION DATA PHILIPPINES, INC. 193 1/31/2014 72,455.28 P-36.13 to P-36.14 Subtotal First Quarter 76,835.28 Second Quarter of CY 2014 MASTER AUTOMATED SYSTEMS, INC. 3050 4/29/2014 1,367.64 P-36.15 to P-36.16 MASTER AUTOMATED SYSTEMS, INC. 3050 4/29/2014 3,547.08 P-36.17 to P-36.18 MASTER AUTOMATED SYSTEMS, INC. 3050 4/29/2014 1,367.64 P-36.19 to P-36.20 Subtotal Second Quarter 6,282.36 Third Quarter of CY 2014 MASTER AUTOMATED SYSTEMS, INC. 3057 5/30/2014 1,367.64 P-36.21 to P-36.22 VANGUARD INTERIORS (PHILIPPINES) 1429 5/30/2014 4,333.06 P-36.25 to P-36.26 MASTER AUTOMATED SYSTEMS, INC. 3066 6/10/2014 1,367.64 P-36.27 to P-36.28 MASTER AUTOMATED SYSTEMS, INC. 3066 6/30/2014 1,182.36 P-36.29 to P-36.30 MASTER AUTOMATED SYSTEMS, INC. 3065 6/30/2014 2,364.72 P-36.23 to P-36.24 EJANDA, FEDERIC CABANERA 2564 7/1/2014 5,497.08 P-36.31 to P-36.32 MASTER AUTOMATED SYSTEMS, INC. 3080 7/24/2014 1,367.67 P-36.33 to P-36.34 MASTER AUTOMATED SYSTEMS, INC. 3080 7/24/2014 1,182.36 P-36.35 to P-36.36 EJANDA, FEDERIC CABANERA 2592 8/4/2014 5,467.50 P-36.37 to P-36.38 Subtotal Third Quarter 24,130.03 Total Invalid Support P107,247.67 4) Missing OR First Quarter of CY 2014 EQUICOM, INC. 88 9/30/2013 5,571.43 P-36.41 EQUICOM, INC. 2745 8/30/2013 5,571.43 P-38.40 Subtotal First Quarter 11,142.86 Second Quarter of CY 2014 SPARTAN BUSINESS CONSULTING AND n 116 2/27/2014 4,446.00 P-36.39 Subtotal Second Quarter 4,446.00 Fourth Quarter of CY 2014 DMJ MULTI-PRINT AND SERVICES 106 12/2/2014 182.68 P-36.42 Subtotal Fourth Quarter 182.68 Total Missing OR P15,771.54 5) No OR Date Second Quarter of CY 2014 EMERSON NETWORK POWER (PHILS.),INC. 42 2/1/2014 2,952.99 P-36.43 Subtotal Second Quarter 2,952.99 Total No OR Date P2,952.99 6) No Payee Signature First Quarter of CY 2014 RCBC REALTY CORP. 40498 2/4/2014 1,368.00 P-36.44 to P-36.45 Subtotal First Quarter 1,368.00 Second Quarter of CY 2014 CONCEPCION INDUSTRIES REALTY DEVELOPMENT CORP. 33052 5/16/2014 964.29 P-36.46 to P-36.47 Subtotal Second Quarter 964.29 Third Quarter of CY 2014 F AND A OUTSOURCING HUB PHILS.,INC. 3194 9/29/2014 1,885.50 P-36.48 to P-36.49 F AND A OUTSOURCING HUB PHILS.,INC. 3194 9/29/2014 2,006.42 P-36.50 to P-36.51 Subtotal Third Quarter 3,891.92 Fourth Quarter of CY 2014 CHEF LAUDICO CULINARY SERVICES 5954 10/10/2014 1,967.21 P-36.52 to P-36.53 Subtotal Fourth Quarter 1,967.21 Total No Payee Signature P8,191.42 7) No VAT Breakdown Third Quarter of CY 2014 G AND P CAR SERVICE CENTER 1848 9/16/2014 3,391.07 P-36.66 to P-36.67 Subtotal Third Quarter 3,391.07 Total No VAT Breakdown P3,391.07 8) Out of Period First Quarter of CY 2014 RCBC REALTY CORP. 38824 11/14/2013 4,032.00 P-36.78 to P-36.79 RCBC REALTY CORP. 38824 11/14/2013 354.00 P-36.80 to P-36.81 GLOBE TELECOM, INC. 2557302 12/19/2013 85.71 P-36.70 to P-36.71 GLOBE TELECOM, INC. 2557302 12/19/2013 53.57 P-36.72 to P-36.73 INNOVE COMMUNICATIONS 409748 10/19/2013 7,839.72 P-36.74 to P-36.75 INNOVE COMMUNICATIONS 409749 11/14/2013 7,874.02 P-36.76 to P-36.77 Subtotal First Quarter 20,239.02 Third Quarter of CY 2014 PLATON MARTINEZ FLORES SAN PEDRO AND LEANO LAW OFFICES 39482 8/15/2015 1,200.00 P-36.68 to P-36.69 Subtotal Third Quarter 1,200.00 Total Out of Period P21,439.02 9) Purchase of Goods Second Quarter of CY 2014 SYNERGY EXPERTISE, INC. 115 3/25/2014 14,850.00 P-36.82 to P-36.83 Subtotal Second Quarter 14,850.00 Total Purchase of Goods P14,850.00 10) Incorrect presentation of VATable sales in OR First Quarter of CY 2014 GLOBE TELECOM, INC. 2557301 1/8/2014 103.60 P-36.84 to P-36.85 Subtotal First Quarter 103.60 Third Quarter of CY 2014 ATM PERSONNEL ASSISTANCE, INC. 20815 8/14/2014 12,808.01 P-36.86 to P-36.87 ATM PERSONNEL ASSISTANCE, INC. 20815 8/14/2014 3,807.68 P-36.88 to P-36.89 NETWORK SOLUTIONS AND INTERFACES CORPORATION 3023 9/12/2014 36,569.33 P-36.90 to P-36.91 PLATON MARTINEZ FLORES SAN PEDRO AND LEANO LAW OFFICES 39788 9/12/2014 120.00 P-36.92 to P-36.93 Subtotal Third Quarter 53,305.02 Fourth Quarter of CY 2014 INNOVE COMMUNICATIONS 646960 10/9/2014 321.21 P-36.94 to P-36.95 INNOVE COMMUNICATIONS 646960 10/9/2014 246.21 P-36.96 to P-36.97 ARKIGRAFIX CORPORATION 6867 10/10/2014 128.57 P-36.98 to P-36.99 ARKIGRAFIX CORPORATION 6868 10/10/2014 337.50 P-36.100 to P-36.101 DMJ MULTI-PRINT AND SERVICES 1607 10/10/2014 137.14 P-36.102 to P-36.103 DMJ MULTI-PRINT AND SERVICES 1606 10/10/2014 48.21 P-36.104 to P-36.105 MASTER AUTOMATED SYSTEMS, INC. 3093 10/20/2014 1,367.64 P-36.106 to P-36.107 MASTER AUTOMATED SYSTEMS, INC. 3093 10/20/2014 1,182.36 P-36.108 to P-36.109 MICRODATA SYSTEMS AND MANAGEMENT, INC 623 10/20/2014 267.86 P-36.110 to P-36.111 ARKIGRAFIX CORPORATION 6896 10/29/2014 254.46 P-36.112 to P-36.113 CATENA SECURITY, INC. 13843 10/29/2014 471.75 P-36.114 to P-36.115 CATENA SECURITY, INC. 13843 10/29/2014 68.51 P-36.116 to P-36.117 CATENA SECURITY, INC. 13843 10/29/2014 89.85 P-36.118 to P-36.119 GLOBE TELECOM, INC. 2843694 10/30/2014 267.86 P-36.120 to P-36.121 RONALD MAGBITANG 604 10/30/2014 1,800.00 P-36.122 to P-36.123 RONALD MAGBITANG 604 10/30/2014 7,240.80 P-36.124 to P-36.125 RONALD MAGBITANG 603 10/30/2014 3,235.00 P-36.126 to P-36.127 RONALD MAGBITANG 603 10/30/2014 3,240.00 P-36.128 to P-36.129 RONALD MAGBITANG 603 10/30/2014 5,034.00 P-36.130 to P-36.131 RONALD MAGBITANG 603 10/30/2014 21,432.00 P-36.132 to P-36.133 BIO-TECH ENVIRONMENTAL SERVICES PHILS.,INC. 98000 10/31/2014 535.71 P-36.134 to P-36.135 BIO-TECH ENVIRONMENTAL SERVICES PHILS.,INC. 98000 10/31/2014 926.79 P-36.136 to P-36.137 DELTA RENT-A-CAR CORP. 7279 10/31/2014 11,825.85 P-36.138 to P-36.139 NETWORK SOLUTIONS AND INTERFACES CORPORATION 3025 10/31/2014 37,396.10 P-36.140 to P-36.141 MASTER AUTOMATED SYSTEMS, INC. 3098 11/5/2014 1,367.64 P-36.142 to P-36.143 SEARCHERS AND STAFFERS CORP. 55320 11/5/2014 759.00 P-36.144 to P-36.145 SEARCHERS AND STAFFERS CORP. 55320 11/5/2014 1,462.53 P-36.146 to P-36.147 ATM PERSONNEL ASSISTANCE, INC. 20916 11/6/2014 13,216.72 P-36.148 to P-36.149 ATM PERSONNEL ASSISTANCE, INC. 20916 11/6/2014 3,418.54 P-36.150 to P-36.151 DMJ MULTI-PRINT AND SERVICES 1614 11/6/2014 99.64 P-36.152 to P-36.153 DMJ MULTI-PRINT AND SERVICES 1614 11/6/2014 49.82 P-36.154 to P-36.155 DMJ MULTI-PRINT AND SERVICES 1614 11/6/2014 274.29 P-36.156 to P-36.157 DMJ MULTI-PRINT AND SERVICES 1614 11/6/2014 274.29 P-36.158 to P-36.169 ATM PERSONNEL ASSISTANCE, INC. 20899 11/7/2014 2,919.03 P-36.160 to P-36.161 ATM PERSONNEL ASSISTANCE, INC. 20899 11/7/2014 3,416.00 P-36.162 to P-36.163 ATM PERSONNEL ASSISTANCE, INC. 20899 11/7/2014 2,806.49 P-36.164 to P-36.165 ATM PERSONNEL ASSISTANCE, INC. 20899 11/7/2014 12,188.73 P-36.166 to P-36.167 PLATON MARTINEZ FLORES SAN PEDRO AND LEANO LAW OFFICES 40185 11/7/2014 24.00 P-36.168 to P-36.169 PLATON MARTINEZ FLORES SAN PEDRO AND LEANO LAW OFFICES 40185 11/7/2014 1,200.00 P-36.170 to P-36.171 PLATON MARTINEZ FLORES SAN PEDRO AND LEANO LAW OFFICES 40186 11/7/2014 840.00 P-36.172 to P-36.173 RONALD MAGBITANG 605 11/10/2014 5,661.48 P-36.174 to P-36.175 ULTRA MODULAR CONCEPTS, INC. 4071 11/10/2014 1,653.05 P-36.176 to P-36.177 ATM PERSONNEL ASSISTANCE, INC. 20921 11/12/2014 1,244.04 P-36.178 to P-36.179 ATM PERSONNEL ASSISTANCE, INC. 20921 11/12/2014 2,691.78 P-36.180 to P-36.181 ATM PERSONNEL ASSISTANCE, INC. 20921 11/12/2014 1,171.39 P-36.182 to P-36.183 ATM PERSONNEL ASSISTANCE, INC. 20921 11/12/2014 1,505.94 P-36.184 to P-36.185 ATM PERSONNEL ASSISTANCE, INC. 20921 11/12/2014 1,562.25 P-36.186 to P-36.187 ATM PERSONNEL ASSISTANCE, INC. 20921 11/12/2014 1,607.79 P-36.188 to P-36.189 ATM PERSONNEL ASSISTANCE, INC. 20921 11/12/2014 3,365.30 P-36.190 to P-36.191 ATM PERSONNEL ASSISTANCE, INC. 20921 11/12/2014 2,495.83 P-36.192 to P-36.193 ATM PERSONNEL ASSISTANCE, INC. 20921 11/12/2014 1,545.66 P-36.194 to P-36.195 ATM PERSONNEL ASSISTANCE, INC. 20953 11/13/2014 3,115.71 P-36.196 to P-36.197 ATM PERSONNEL ASSISTANCE, INC. 20953 11/13/2014 4,440.22 P-36.198 to P-36.199 ATM PERSONNEL ASSISTANCE, INC. 20953 11/13/2014 1,889.95 P-36.200 to P-36.201 BIO-TECH ENVIRONMENTAL SERVICES PHILS.,INC. 97199 11/13/2014 926.79 P-36.202 to P-36.203 BIO-TECH ENVIRONMENTAL SERVICES PHILS.,INC. 97199 11/13/2014 926.79 P-36.204 to P-36.205 BIO-TECH ENVIRONMENTAL SERVICES PHILS.,INC. 97199 11/13/2014 926.79 P-36.206 to P-36.207 BIO-TECH ENVIRONMENTAL SERVICES PHILS.,INC. 97198 11/13/2014 535.71 P-36.208 to P-36.209 BIO-TECH ENVIRONMENTAL SERVICES PHILS.,INC. 97198 11/13/2014 535.71 P-36.210 to P-36.211 BIO-TECH ENVIRONMENTAL SERVICES PHILS.,INC. 97198 11/13/2014 535.71 P-36.212 to P-36.213 BIO-TECH ENVIRONMENTAL SERVICES PHILS.,INC. 97198 11/13/2014 926.79 P-36.214 to P-36.215 BIO-TECH ENVIRONMENTAL SERVICES PHILS.,INC. 97198 11/13/2014 926.79 P-36.216 to P-36.217 BIO-TECH ENVIRONMENTAL SERVICES PHILS.,INC. 97200 11/13/2014 926.79 P-36.218 to P-36.219 ATM PERSONNEL ASSISTANCE, INC. 20957 11/14/2014 1,508.69 P-36.220 to P-36.221 ATM PERSONNEL ASSISTANCE, INC. 20957 11/14/2014 2,230.92 P-36.222 to P-36.223 ATM PERSONNEL ASSISTANCE, INC. 20957 11/14/2014 2,230.92 P-36.224 to P-36.225 ATM PERSONNEL ASSISTANCE, INC. 20957 11/14/2014 1,049.55 P-36.226 to P-36.227 ATM PERSONNEL ASSISTANCE, INC. 20957 11/14/2014 1,642.26 P-36.228 to P-36.229 ATM PERSONNEL ASSISTANCE, INC. 20957 11/14/2014 3,747.76 P-36.230 to P-36.231 ATM PERSONNEL ASSISTANCE, INC. 20957 11/14/2014 2,527.56 P-36.232 to P-36.233 ATM PERSONNEL ASSISTANCE, INC. 20957 11/14/2014 3,464.46 P-36.234 to P-36.235 ATM PERSONNEL ASSISTANCE, INC. 20957 11/14/2014 4,867.45 P-36.236 to P-36.237 ATM PERSONNEL ASSISTANCE, INC. 20957 11/14/2014 1,132.56 P-36.238 to P-36.239 ATM PERSONNEL ASSISTANCE, INC. 20957 11/14/2014 1,318.89 P-36.240 to P-36.241 ATM PERSONNEL ASSISTANCE, INC. 20957 11/14/2014 2,759.69 P-36.242 to P-36.243 ATM PERSONNEL ASSISTANCE, INC. 20957 11/14/2014 1,430.14 P-36.244 to P-36.245 ATM PERSONNEL ASSISTANCE, INC. 20957 11/14/2014 1,049.55 P-36.246 to P-36.247 ATM PERSONNEL ASSISTANCE, INC. 20957 11/14/2014 1,049.55 P-36.248 to P-36.249 ATM PERSONNEL ASSISTANCE, INC. 20957 11/14/2014 1,803.27 P-36.250 to P-36.251 ATM PERSONNEL ASSISTANCE, INC. 20957 11/14/2014 1,057.65 P-36.252 to P-36.253 ATM PERSONNEL ASSISTANCE, INC. 20957 11/14/2014 1,300.70 P-36.254 to P-36.255 EJANDA, FEDERIC CABANERA 2763 11/14/2014 5,988.04 P-36.256 to P-36.257 ATM PERSONNEL ASSISTANCE, INC. 20962 11/18/2014 2,230.92 P-36.258 to P-36.259 ATM PERSONNEL ASSISTANCE, INC. 20962 11/18/2014 2,028.11 P-36.260 to P-36.261 ATM PERSONNEL ASSISTANCE, INC. 20964 11/19/2014 1,421.11 P-36.262 to P-36.263 ATM PERSONNEL ASSISTANCE, INC. 20964 11/19/2014 1,497.33 P-36.264 to P-36.265 ATM PERSONNEL ASSISTANCE, INC. 20964 11/19/2014 1,777.49 P-36.266 to P-36.267 ATM PERSONNEL ASSISTANCE, INC. 20964 11/19/2014 1,742.19 P-36.268 to P-36.269 ATM PERSONNEL ASSISTANCE, INC. 20964 11/19/2014 1,580.37 P-36.270 to P-36.271 ATM PERSONNEL ASSISTANCE, INC. 20964 11/19/2014 2,084.24 P-36.272 to P-36.273 ATM PERSONNEL ASSISTANCE, INC. 20964 11/19/2014 1,344.55 P-36.274 to P-36.275 ATM PERSONNEL ASSISTANCE, INC. 20964 11/19/2014 2,562.36 P-36.276 to P-36.277 ATM PERSONNEL ASSISTANCE, INC. 20964 11/19/2014 2,623.15 P-36.278 to P-36.279 ATM PERSONNEL ASSISTANCE, INC. 20964 11/19/2014 2,286.32 P-36.280 to P-36.281 RONALD MAGBITANG 606 11/21/2014 10,200.00 P-36.282 to P-36.283 RONALD MAGBITANG 606 11/21/2014 21,062.40 P-38.284 to P-36.285 ATM PERSONNEL ASSISTANCE, INC. 20978 11/26/2014 1,001.99 P-38.286 to P-36.287 ATM PERSONNEL ASSISTANCE, INC. 20978 11/26/2014 1,102.02 P-36.288 to P-36.289 ATM PERSONNEL ASSISTANCE, INC. 20978 11/26/2014 1,154.50 P-36.290 to P-36.291 ATM PERSONNEL ASSISTANCE, INC. 20978 11/26/2014 1,282.91 P-36.292 to P-36.293 ATM PERSONNEL ASSISTANCE, INC. 20978 11/26/2014 2,230.92 P-36.294 to P-36.295 ATM PERSONNEL ASSISTANCE, INC. 20978 11/26/2014 1,781.93 P-36.296 to P-36.297 ATM PERSONNEL ASSISTANCE, INC. 20978 11/26/2014 1,154.50 P-36.298 to P-36.299 ATM PERSONNEL ASSISTANCE, INC. 20978 11/26/2014 3,093.61 P-36.300 to P-36.301 ATM PERSONNEL ASSISTANCE, INC. 20978 11/26/2014 1,640.61 P-36.302 to P-36.303 ATM PERSONNEL ASSISTANCE, INC. 20978 11/26/2014 2,302.21 P-36.304 to P-36.305 ATM PERSONNEL ASSISTANCE, INC. 20978 11/26/2014 1,332.43 P-36.306 to P-36.307 ATM PERSONNEL ASSISTANCE, INC. 20978 11/26/2014 3,010.35 P-36.308 to P-36.309 ATM PERSONNEL ASSISTANCE, INC. 20978 11/26/2014 2,618.81 P-36.310 to P-36.311 ATM PERSONNEL ASSISTANCE, INC. 20978 11/26/2014 1,382.72 P-36.312 to P-36.313 ATM PERSONNEL ASSISTANCE, INC. 20978 11/26/2014 2,892.09 P-36.314 to P-36.315 ATM PERSONNEL ASSISTANCE, INC. 20978 11/26/2014 1,822.18 P-36.316 to P-36.317 ATM PERSONNEL ASSISTANCE, INC. 20978 11/26/2014 1,945.56 P-36.318 to P-36.319 ATM PERSONNEL ASSISTANCE, INC. 20978 11/26/2014 3,204.94 P-36.320 to P-36.321 ATM PERSONNEL ASSISTANCE, INC. 20978 11/26/2014 1,369.73 P-36.322 to P-36.323 ATM PERSONNEL ASSISTANCE, INC. 20978 11/26/2014 2,348.77 P-36.324 to P-36.325 ATM PERSONNEL ASSISTANCE, INC. 20977 11/26/2014 1,430.89 P-36.326 to P-36.327 ATM PERSONNEL ASSISTANCE, INC. 20977 11/26/2014 2,453.48 P-36.328 to P-36.329 ATM PERSONNEL ASSISTANCE, INC. 20977 11/26/2014 2,669.05 P-36.330 to P-36.331 ATM PERSONNEL ASSISTANCE, INC. 20977 11/26/2014 1,335.17 P-36.332 to P-36.333 DMJ MULTI-PRINT AND SERVICES 1616 11/26/2014 16.61 P-36.334 to P-36.335 DMJ MULTI-PRINT AND SERVICES 1617 11/26/2014 56.25 P-36.336 to P-36.337 ATM PERSONNEL ASSISTANCE, INC. 20979 11/27/2014 3,150.23 P-36.338 to P-36.339 BENIPAYO VILMA BOBIS 1586 11/27/2014 608.04 P-36.340 to P-36.341 CROSLO HOLDINGS CORPORATION 6 11/27/2014 287,213.90 P-36.342 SEARCHERS AND STAFFERS CORP. 55484 11/27/2014 2,175.78 P-36.343 to P-36.344 ATM PERSONNEL ASSISTANCE, INC. 20981 11/28/2014 2,413.97 P-36.345 to P-36.346 TRENDS AND TECHNOLOGIES, INC. 29534 11/14/2014 2,978.72 P-36.347 to P-36.348 CATENA SECURITY, INC. 13981 12/1/2014 22.46 P-36.349 to P-36.350 CATENA SECURITY, INC. 13981 12/1/2014 6,115.13 P-36.351 to P-36.352 CATENA SECURITY, INC. 13981 12/1/2014 494.21 P-36.353 to P-36.354 CATENA SECURITY, INC. 13981 12/1/2014 92.10 P-36.355 to P-36.356 RONALD MAGBITANG 607 12/2/2014 71,538.00 P-36.357 to P-36.358 RONALD MAGBITANG 607 12/2/2014 4,320.00 P-36.359 to P-36.360 RONALD MAGBITANG 607 12/2/2014 5,040.00 P-36.361 to P-36.362 RONALD MAGBITANG 607 12/2/2014 4,320.00 P-36.363 to P-36.364 ATM PERSONNEL ASSISTANCE, INC. 20984 12/3/2014 4,223.22 P-36.365 to P-36.366 ATM PERSONNEL ASSISTANCE, INC. 20986 12/4/2014 1,236.07 P-36.367 to P-36.368 ATM PERSONNEL ASSISTANCE, INC. 20986 12/4/2014 1,049.55 P-36.369 to P-36.370 ATM PERSONNEL ASSISTANCE, INC. 20986 12/4/2014 4,404.29 P-36.371 to P-36.372 PERSONAL COMPUTER SPECIALISTS, INC. 43076 12/4/2014 4,711.78 P-36.373 to P-36.374 ATM PERSONNEL ASSISTANCE, INC. 20987 12/5/2014 1,154.24 P-36.375 to P-36.376 ATM PERSONNEL ASSISTANCE, INC. 20987 12/5/2014 1,021.60 P-36.377 to P-36.378 ATM PERSONNEL ASSISTANCE, INC. 20987 12/5/2014 1,252.63 P-36.379 to P-36.380 PLATON MARTINEZ FLORES SAN PEDRO AND LEANO LAW OFFICES 40516 12/5/2014 1,200.00 P-36.381 to P-36.382 ALI MAKATI HOTEL PROPERTY, INC. FAIRMONT RAFFLES HOTEL MAKATI 6885 12/15/2014 11,760.00 P-36.383 to P-36.384 ATM PERSONNEL ASSISTANCE, INC. 20999 12/19/2014 2,302.61 P-36.385 to P-36.386 ATM PERSONNEL ASSISTANCE, INC. 20999 12/19/2014 2,754.26 P-36.387 to P-36.388 ATM PERSONNEL ASSISTANCE, INC. 20999 12/19/2014 1,749.82 P-36.389 to P-36.390 ATM PERSONNEL ASSISTANCE, INC. 20999 12/19/2014 3,746.33 P-36.391 to P-36.392 ATM PERSONNEL ASSISTANCE, INC. 21101 12/23/2014 803.50 P-36.393 to P-36.394 ATM PERSONNEL ASSISTANCE, INC. 21101 12/23/2014 1,270.74 P-36.395 to P-36.396 ATM PERSONNEL ASSISTANCE, INC. 21101 12/23/2014 999.11 P-36.397 to P-36.398 ATM PERSONNEL ASSISTANCE, INC. 21101 12/23/2014 1,008.48 P-36.399 to P-36.400 ATM PERSONNEL ASSISTANCE, INC. 21101 12/23/2014 1,357.07 P-36.401 to P-36.402 ATM PERSONNEL ASSISTANCE, INC. 21101 12/23/2014 1,042.04 P-36.403 to P-36.404 ATM PERSONNEL ASSISTANCE, INC. 21102 12/29/2014 1,154.50 P-36.405 to P-36.406 ATM PERSONNEL ASSISTANCE, INC. 21102 12/29/2014 1,154.50 P-36.407 to P-36.408 ATM PERSONNEL ASSISTANCE, INC. 21102 12/29/2014 1,430.68 P-36.409 to P-36.410 ATM PERSONNEL ASSISTANCE, INC. 21102 12/29/2014 1,402.59 P-36.411 to P-36.412 ATM PERSONNEL ASSISTANCE, INC. 21102 12/29/2014 2,702.42 P-36.413 to P-36.414 ATM PERSONNEL ASSISTANCE, INC. 21102 12/29/2014 2,328.64 P-36.415 to P-36.416 ATM PERSONNEL ASSISTANCE, INC. 21102 12/29/2014 2,230.92 P-36.417 to P-36.418 ATM PERSONNEL ASSISTANCE, INC. 21102 12/29/2014 1,822.83 P-36.419 to P-36.420 ATM PERSONNEL ASSISTANCE, INC. 21102 12/29/2014 1,876.23 P-36.421 to P-36.422 ATM PERSONNEL ASSISTANCE, INC. 21102 12/29/2014 3,072.82 P-36.423 to P-36.424 ATM PERSONNEL ASSISTANCE, INC. 21102 12/29/2014 3,431.57 P-36.425 to P-36.426 ATM PERSONNEL ASSISTANCE, INC. 21102 12/29/2014 12,584.48 P-36.427 to P-36.428 ATM PERSONNEL ASSISTANCE, INC. 21102 12/29/2014 3,431.57 P-36.429 to P-36.430 ATM PERSONNEL ASSISTANCE, INC. 21102 12/29/2014 12,584.48 P-36.431 to P-36.432 ATM PERSONNEL ASSISTANCE, INC. 21102 12/29/2014 3,072.82 P-36.433 to P-36.434 ATM PERSONNEL ASSISTANCE, INC. 21102 12/29/2014 3,080.87 P-36.435 to P-36.436 ATM PERSONNEL ASSISTANCE, INC. 21102 12/29/2014 12,587.65 P-36.437 to P-36.438 ATM PERSONNEL ASSISTANCE, INC. 21102 12/29/2014 3,729.02 P-36.439 to P-36.440 ATM PERSONNEL ASSISTANCE, INC. 21102 12/29/2014 3,552.22 P-36.441 to P-36.442 ATM PERSONNEL ASSISTANCE, INC. 21102 12/29/2014 14,647.53 P-36.443 to P-36.444 ATM PERSONNEL ASSISTANCE, INC. 21102 12/29/2014 2,230.92 P-36.445 to P-36.446 ATM PERSONNEL ASSISTANCE, INC. 21102 12/29/2014 3,413.74 P-36.447 to P-36.448 ATM PERSONNEL ASSISTANCE, INC. 21102 12/29/2014 1,157.56 P-36.449 to P-36.450 ATM PERSONNEL ASSISTANCE, INC. 21102 12/29/2014 1,507.26 P-36.451 to P-36.452 ATM PERSONNEL ASSISTANCE, INC. 21102 12/29/2014 1,507.26 P-36.453 to P-36.454 DON BEE PRINTING HOUSE 5963 12/29/2014 10,979.22 P-36.455 to P-36.456 RONALD MAGBITANG 608 12/29/2014 8,640.00 P-36.457 to P-38.458 RONALD MAGBITANG 608 12/29/2014 128,232.00 P-36.459 to P-36.460 RONALD MAGBITANG 608 12/29/2014 63,717.00 P-36.461 to P-36.462 RONALD MAGBITANG 608 12/29/2014 71,538.00 P-36.463 to P-36.464 Subtotal Fourth Quarter 1,150,855.92 Total Incorrect Presentation of VATable Sales in OR P1,204,264.54 11) Wrong VAT Breakdown First Quarter of CY 2014 DMJ MULTI-PRINT SERVICES 1538 1/8/2014 3,910.71 P-36.465 to P-36.466 MSI-ECS PHILS.,INC. 558 3/5/2014 8,250.00 P-36.476 to P-36.468 Subtotal First Quarter 12,160.71 Three Quarter of CY 2014 ALI MAKATI HOTEL, INC. FAIRMONT RAFFLES HOTEL MAKATI 004650A 7/18/2014 24,180.00 P-36.469 to P-36.470 Subtotal Third Quarter 24,180.00 Total Wrong VAT Breakdown 36,340.71 Total Invalid Input VAT on Domestic Purchase of Services 1,439,687.04 Total Invalid Input VAT on Domestic Purchase of Services and Goods P1,544,164.79 Upon verification of the submitted evidence, the Court further disallows input VAT in the total amount of P17,114,527.53 for failure to comply with the invoicing requirements as provided for under the NIRC of 1997, as amended, and RR 16-2005, detailed as follows: Supplier OR/ Invoice No. OR/ Invoice Date VAT Amount Exhibit No. A) DOMESTIC PURCHASE OF GOODS OTHER THAN CAPITAL GOODS 1) Domestic purchase of goods supported by a document other than VAT Invoice Second Quarter of CY 2014 TRENDS AND TECHNOLOGIES, INC. 2261 5/30/2014 P11,526.31 P-32.117 to P-32.118 JLGT MARKETING 518 4/8/2014 5,315.14 P-31.1502 to P-31.1503 JLGT MARKETING 525 4/21/2014 2,580.00 P-31.1504 to P-31.1505 JLGT MARKETING 520 4/8/2014 792.00 P-31.1506 to P-31.1507 TRENDS AND TECHNOLOGIES, INC. 1364 3/10/2014 283,906.56 P-31.1621 to P-31.1622 Subtotal Second Quarter 304,120.01 Fourth Quarter of CY 2014 TRENDS AND TECHNOLOGIES, INC. 3979 11/14/2014 54,258.57 P-32.240 to P-32.241 Subtotal Fourth Quarter 54,258.57 Total Domestic purchase of goods supported by a document other than VAT Invoice P358,378.58 2) Domestic purchase of goods supported by VAT Invoice dated outside the period of claim/not within the quarter input VAT is claimed First Quarter of CY 2014 EJANDA, FEDERIC CABANERA 28538 12/6/2013 4,397.14 P-31.179 to P-31.180 EJANDA, FEDERIC CABANERA 28450 12/3/2013 4,397.14 P-31.181 to P-31.182 EJANDA, FEDERIC CABANERA 28252 11/5/2013 5,265.00 P-31.183 to P-31.184 Subtotal First Quarter 14,059.28 Second Quarter of CY 2014 EJANDA, FEDERIC CABANERA 29089 2/3/2014 5,120.36 P-31.1460 to P-31.1461 EJANDA, FEDERIC CABANERA 29446 3/3/2014 4,860.00 P-31.1462 to P-31.1463 Subtotal Second Quarter 9,980.36 Third Quarter of CY 2014 INTEGRATED COMPUTER SYSTEMS, INC. 617194 6/16/2014 1,558,151.34 P-32.133 to P-32.134 INTEGRATED COMPUTER SYSTEMS, INC. 617194 6/16/2014 93,487.50 P-32.135 to P-32.136 INTEGRATED COMPUTER SYSTEMS, INC. 310180207 5/28/2014 29,812.50 P-32.137 to P-32.138 INTEGRATED COMPUTER SYSTEMS, INC. 210077369 6/25/2014 166,990.71 P-32.139 to P-32.140 INTEGRATED COMPUTER SYSTEMS, INC. 310182180 6/30/2014 1,206.43 P-32.149 to P-32.150 EQUICOM, INC. 8019 6/17/2014 589.29 P-32.157 to P-32.158 PERSONAL COMPUTER SPECIALISTS, INC. 60360 6/16/2014 2,484.00 P-32.159 to P-32.160 JJED PHILS.,INC. 165850 4/28/2011 1,666.07 P-32.161 to P-32.162 PERSONAL COMPUTER SPECIALISTS, INC. 60321 5/15/2014 474.00 P-32.163 to P-32.164 JJED PHILS.,INC. 169129 6/23/2014 2,030.35 P-32.165 to P-32.166 ADVENTUS IT SERVICES 518 6/20/2014 1,152.00 P-32.167 HOSPECO PHILIPPINES, INC. 13400 4/15/2014 1,232.14 P-32.168 to P-32.169 E-PLUS STATIONERY, INC. 580361 6/24/2014 16,607.14 P-32.170 to P-32.171 INTEGRATED COMPUTER SYSTEMS, INC. 310182181 6/30/2014 21,077.68 P-32.182 to P-32.183 EJANDA, FEDERIC CABANERA 10771 5/9/2014 4,744.26 P-31.2314 to P-31.2315 EJANDA, FEDERIC CABANERA 30366 4/3/2014 5,612.11 P-31.2316 to P-31.2317 EJANDA, FEDERIC CABANERA 11025 6/2/2014 5,467.47 P-31.2332 to P-31.2333 Subtotal Third Quarter 1,912,784.99 Fourth Quarter of CY 2014 PERSONAL COMPUTER SPECIALISTS, INC. 60518 9/24/2014 948.00 P-32.244 to P-32.245 PERSONAL COMPUTER SPECIALISTS, INC. 60517 9/24/2014 708.00 P-32.246 to P-32.247 PERSONAL COMPUTER SPECIALISTS, INC. 60477 8/28/2014 750.00 P-32.248 to P-32.249 PERSONAL COMPUTER SPECIALISTS, INC. 60490 9/8/2014 1,062.00 P-32.250 to P-32.251 JUNNA INDL CORP. 69883 7/21/2014 2,568.64 P-32.261 to P-32.262 JJED PHILS.,INC. 174433 9/26/2014 16,810.78 P-32.263 to P-32.264 INTEGRATED COMPUTER SYSTEMS, INC. 310187197 9/26/2014 1,026.43 P-32.273 to P-32.274 INTEGRATED COMPUTER SYSTEMS, INC. 210080458 9/26/2014 1,153.93 P-32.277 to P-32.278 INTEGRATED COMPUTER SYSTEMS, INC. 310187231 9/26/2014 305.36 P-32.279 to P-32.280 HOSPECO PHILIPPINES, INC. 16307 8/30/2014 3,857.14 P-32.306 to P-32.307 EQUICOM, INC. 8214 9/29/2014 660.00 P-32.308 to P-32.309 E-PLUS STATIONERY, INC. 4088 9/15/2014 189.00 P-32.320 to P-32.321 E-PLUS STATIONERY, INC. 590482 9/24/2014 16,606.80 P-32.322 to P-32.323 D SQUARED TECHNOLOGY, INC. 5077 8/27/2014 1,819.29 P-32.336 to P-32.337 EJANDA, FEDERIC CABANERA 11262 9/1/2014 5,120.36 P-31.3006 to P-31.3007 Subtotal Fourth Quarter 53,585.73 Total Domestic purchase of goods supported by VAT Invoice dated outside the period of claim/not within the quarter input VAT is claimed P1,990,410.36 3) Domestic purchase of goods supported by VAT Invoice with unreadable payor detail or amount First Quarter of CY 2014 INTEGRATED COMPUTER SYSTEMS, INC. 310172983 1/21/2014 2,524.29 P-32.7 to P-32.8 INTEGRATED COMPUTER SYSTEMS, INC. 310172984 1/21/2014 945.54 P-32.9 to P-32.10 INTEGRATED COMPUTER SYSTEMS, INC. 210073039 2/7/2014 16,971.44 P-32.19 to P-32.20 INTEGRATED COMPUTER SYSTEMS, INC. 310174838 2/20/2014 2,528.57 P-32.25 to P-32.26 INTEGRATED COMPUTER SYSTEMS, INC. 310174958 2/24/2014 6,985.71 P-32.27 to P-32.28 INTEGRATED COMPUTER SYSTEMS, INC. 310176217 3/14/2014 9,055.18 P-32.49 to P-32.50 INTEGRATED COMPUTER SYSTEMS, INC. 310173843 2/5/2014 1,470.00 P-32.53 to P-32.54 INTEGRATED COMPUTER SYSTEMS, INC. 310176218 3/14/2014 120.54 P-32.59 to P-32.60 INTEGRATED COMPUTER SYSTEMS, INC. 310176219 3/14/2014 466.08 P-32.61 to P-32.62 INTEGRATED COMPUTER SYSTEMS, INC. 210074359 3/24/2014 29,700.00 P-32.63 to P-32.64 INTEGRATED COMPUTER SYSTEMS, INC. 310177136 3/31/2014 1,928.57 P-32.67 to P-32.68 INTEGRATED COMPUTER SYSTEMS, INC. 310177137 3/31/2014 1,406.25 P-32.69 to P-32.70 Subtotal First Quarter 74,102.17 Third Quarter of CY 2014 JJED PHILS.,INC. 171073 7/28/2014 15,938.64 P-32.204 to P-32.205 INTEGRATED COMPUTER SYSTEMS, INC. 310185305 8/27/2014 3,857.14 P-32.230 to P-32.231 Subtotal Third Quarter 19,795.78 Fourth Quarter of CY 2014 PERSONAL COMPUTER SPECIALISTS, INC. 60559 10/17/2014 1,452.00 P-32.252 to P-32.253 PERSONAL COMPUTER SPECIALISTS, INC. 60599 11/11/2014 696.00 P-32.254 to P-32.255 Subtotal Fourth Quarter 2,148.00 Total Domestic purchase of goods supported by VAT Invoice with unreadable payor detail or amount P96,045.95 4) Domestic purchase of goods without supporting document Second Quarter of CY 2014 REMAX INTERNATIONAL, INC. 23218 7/2/2014 62,571.43 P-32.105 to P-32.106 Subtotal Second Quarter 62,571.43 Total Domestic purchase of goods without supporting document P62,571.43 Total Invalid Input VAT on Domestic Purchase of Goods other than Capital Goods P2,507,406.32 B) IMPORTATION OF GOODS OTHER THAN CAPITAL GOODS 1) Importation of goods supported by IEIRD without machine validation/Unreadable IEIRD First Quarter of CY 2014 WINCOR NIXDORF R4157 1/10/2014 P9,716.00 P-34.1 to P-34.11 WINCOR NIXDORF R4158 1/10/2014 5,058.00 P-34.12 to P-34.21 OC TANNER C001940 1/10/2014 31,734.00 P-34.22 to P-34.35 GILBARCO, INC. R5501 1/14/2014 32,558.00 P-34.36 to P-34.43 CHEVRON USA R40846 3/25/2014 16,979.00 P-34.44 to P-34.54 OC TANNER R36360 3/18/2014 16,900.00 P-34.55 to P-34.65 CHEVRON NEW ZEALAND R36361 3/18/2014 7,806.00 P-34.66 to P-34.75 INSIGHT TECHNOLOGY SOLUTIONS R40845 3/25/2014 4,655.00 P-34.76 to P-34.88 OC TANNER R25564 2/24/2014 5,131.00 P-34.89 to P-34.102 OC TANNER R25565 2/24/2014 21,199.00 P-34.103 to P-34.113 Subtotal First Quarter 151,736.00 Second Quarter of CY 2014 CHEVRON USA R4157 3/26/2014 7,407.00 P-34.114 to P-34.126 OC TANNER R48358 4/4/2014 14,388.00 P-34.127 to P-34.137 POWER SYSTEMS R51918 4/10/2014 20,303.00 P-34.138 to P-34.146 OC TANNER R70923 5/23/2014 17,723.00 P-34.147 to P-34.157 OC TANNER R64994 5/8/2014 17,799.00 P-34.158 to P-34.168 Subtotal Second Quarter 77,620.00 Third Quarter of CY 2014 OC TANNER R101619 7/24/2014 18,840.00 P-34.169 to P-34.178 Subtotal Third Quarter 18,840.00 Fourth Quarter of CY 2014 OC TANNER R119495 8/29/2014 44,609.00 P-34.179 to P-34.192 OC TANNER R119493 8/29/2014 17,408.00 P-34.193 to P-34.207 OC TANNER R147308 10/23/2014 20,097.00 P-34.208 to P-34.219 OC TANNER R172031 12/5/2014 ,809.00 n P-34.220 to P-34.234 OC TANNER R172030 12/5/2014 26,443.00 P-34.235 to P-34.246 Subtotal Fourth Quarter 116,366.00 Total Invalid Input VAT on Importation of Goods other than Capital Goods P364,562.00 C) DOMESTIC PURCHASE OF SERVICES 1) Domestic Purchase of service supported by a document other than VAT OR First Quarter of CY 2014 3D NETWORKS PHILIPPINES, INC. 93 1/3/2014 30,288.00 P-31.408 to P-31.409 3D NETWORKS PHILIPPINES, INC. 93 1/3/2014 30,288.00 P-31.410 to P-31.411 3D NETWORKS PHILIPPINES, INC. 144 3/20/2014 30,288.00 P-31.1047 to P-31.1048 Subtotal First Quarter 90,864.00 Third Quarter of CY 2014 SANTA FE MOVING AND RELOCATION 12276 7/22/2014 110.16 P-31.2248 to P-31.2249 SANTA FE MOVING AND RELOCATION 12276 7/22/2014 268.92 P-31.2250 to P-31.2251 SANTA FE MOVING AND RELOCATION 12276 7/22/2014 490.32 P-31.2252 to P-31.2253 SANTA FE MOVING AND RELOCATION 12276 7/22/2014 110.16 P.31.2254 to P-31.2255 SANTA FE MOVING AND RELOCATION 12276 7/22/2014 110.16 P-31.2256 to P-31.2257 SANTA FE MOVING AND RELOCATION 12276 7/22/2014 110.46 P-31.2258 to P-31.2259 SANTA FE MOVING AND RELOCATION 12276 7/22/2014 110.16 P-31.2260 to P-31.2261 SANTA FE MOVING AND RELOCATION 12276 7/22/2014 167.52 P-31.2262 to P-31.2263 SANTA FE MOVING AND RELOCATION 12276 7/22/2014 167.52 P-31.2264 to P-31.2265 SANTA FE MOVING AND RELOCATION 12276 7/22/2014 110.16 P-31.2266 to P-31.2267 SANTA FE MOVING AND RELOCATION 12276 7/22/2014 110.16 P-31.2268 to P-31.2269 3D NETWORKS PHILIPPINES, INC. 24 9/17/2014 30,288.00 P-31.2736 to P-31.2737 3D NETWORKS PHILIPPINES, INC. 24 9/17/2014 7,440.00 P-31.2738 to P-31.2739 3D NETWORKS PHILIPPINES, INC. 24 9/17/2014 7,440.00 P-31.2740 to P-31.2741 3D NETWORKS PHILIPPINES, INC. 24 9/17/2014 30,288.00 P-31.2742 to P-31.2743 Subtotal Third Quarter 77,321.40 Total Domestic Purchase of service supported by a document other than VAT OR P168,185.40 2) Domestic purchase of service supported by VAT OR where alterations on payor details or amounts were made without authorized countersignature First Quarter of CY 2014 AT3 EVENT PLANNING AND CONCEPTS, INC. 1001 1/3/2014 1,200.00 P-31.3 to P-31.4 AT3 EVENT PLANNING AND CONCEPTS, INC. 1001 1/3/2014 1,607.14 P-31.5 to P-31.6 MISNET EDUCATION, INC. 14082 1/9/2014 1,232.14 P-31.76 to P-31.77 JLGT MARKETING 513 1/15/2014 1,950.00 P-31.308 to P-31.309 JLGT MARKETING 513 1/15/2014 2,592.00 P-31.310 to P-31.311 JLGT MARKETING 513 1/15/2014 64,548.27 P-31.312 to P-31.313 JLGT MARKETING 513 1/15/2014 51,652.81 P-31.314 to P-31.315 ASCOTT MAKATI 58091 1/3/2014 23,868.00 P-31.400 to P-31.401 ASCOTT MAKATI 63513 1/13/2014 23,868.00 P-31.472 DMJ MULTI-PRINT AND SERVICES 1539 1/13/2014 225.00 P-31.499 to P-31.500 DMJ MULTI-PRINT AND SERVICES 1539 1/13/2014 42.86 P-31.501 to P-31.502 DMJ MULTI-PRINT AND SERVICES 1539 1/13/2014 42.86 P-31.503 to P-31.504 DMJ MULTI-PRINT AND SERVICES 1540 1/13/2014 1,901.78 P-31.513 to P-31.514 ASCOTT MAKATI 63545 2/7/2014 23,868.00 P-31.652 to P-31.653 ASCOTT MAKATI 63545 2/7/2014 23,868.00 P-31.654 to P-31.665 BENCHMARK PAR EXCELLENCE TOURS AND TRANSPORT, INC. 3048 2/19/2014 7,598.05 P-31.656 to P-31.657 MAKATI SHANGRI-LA, MANILA 216647 2/13/2014 61,027.59 P-31.684 to P-31.685 ASCOTT MAKATI 63536 1/29/2014 25,398.00 P-31.710 to P-31.711 ASCOTT MAKATI 63536 1/29/2014 25,398.00 P-31.712 to P-31.713 ASCOTT MAKATI 63536 1/29/2014 25,398.00 P-31.714 to P-31.715 ASCOTT MAKATI 63536 1/29/2014 996.00 P-31.716 to P-31.717 PLATON MARTINEZ FLORES SAN PEDRO AND LEANO LAW OFFICES 38685 3/26/2014 207.00 P-31.812 to P-31.813 ASCOTT MAKATI 68011 3/7/2014 2,354.10 P-31.852 to P-31.853 ASCOTT MAKATI 68011 3/7/2014 23,868.00 P-31.870 to P-31.871 ASCOTT MAKATI 68011 3/7/2014 24,480.00 P-31.872 to P-31.873 ASCOTT MAKATI 68011 3/7/2014 24,480.00 P-31.874 to P-31.875 ASCOTT MAKATI 65633 2/27/2014 24,480.00 P-31.910 ASCOTT MAKATI 65633 2/27/2014 24,480.00 P-31.911 ASCOTT MAKATI 65650 2/28/2014 4,616.18 P-31.913 to P-31.914 BENCHMARK PAR EXCELLENCE TOURS AND TRANSPORT, INC. 3057 3/19/2014 7,952.25 P-31.922 to P-31.923 BENCHMARK PAR EXCELLENCE TOURS AND TRANSPORT, INC. 3058 3/19/2014 8,628.35 P-31.924 to P-31.925 INNOVE COMMUNICATIONS 409178 3/10/2014 21,177.65 P-31.980 to P-31.981 INNOVE COMMUNICATIONS 409178 3/10/2014 14,354.40 P-31.982 to P-31.983 INNOVE COMMUNICATIONS 409178 3/10/2014 37,200.00 P-31.984 to P-31.985 Subtotal First Quarter 586,560.43 Second Quarter of CY 2014 DMJ MULTI-PRINT AND SERVICES 1556 4/1/2014 85.71 P-31.1119 to P-31.1120 NEW WORLD INTERNATIONAL 48828 4/4/2014 4,500.00 P-31.1155 to P-31.1157 JLGT MARKETING 519 4/4/2014 5,985.60 P-31.1162 to P-31.1163 JLGT MARKETING 519 4/4/2014 3,505.50 P-31.1164 to P-31.1165 JLGT MARKETING 520 4/4/2014 4,020.00 P-31.1166 to P-31.1167 BENCHMARK PAR EXCELLENCE TOURS AND TRANSPORT, INC. 3069 4/11/2014 7,972.54 P-31.1176 to P-31.1177 BENCHMARK PAR EXCELLENCE TOURS AND TRANSPORT, INC. 3070 4/11/2014 12,024.32 P-31.1178 to P-31.1179 BENCHMARK PAR EXCELLENCE TOURS AND TRANSPORT, INC. 3071 4/11/2014 9,282.47 P-31.1180 to P-31.1181 BENCHMARK PAR EXCELLENCE TOURS AND TRANSPORT, INC. 3072 4/11/2014 9,024.92 P-31.1182 to P-31.1183 ASCOTT MAKATI 70709 4/15/2014 24,480.00 P-31.1204 to P-31.1205 FACILITIES MANAGERS, INC. 65396 5/26/2014 12,912.80 P-31.1228 to P-31.1229 FACILITIES MANAGERS, INC. 65396 5/26/2014 69,100.38 P-31.1230 to P-31.1231 PLATON MARTINEZ FLORES SAN PEDRO AND LEANO LAW OFFICES 38939 5/9/2014 1,200.00 P-31.1306 to P-31.1307 BENCHMARK PAR EXCELLENCE TOURS AND TRANSPORT, INC. 3085 5/19/2014 9,122.21 P-31.1310 to P-31.1311 BENCHMARK PAR EXCELLENCE TOURS AND TRANSPORT, INC. 3084 5/19/2014 13,184.83 P-31.1312 to P-31.1313 BENCHMARK PAR EXCELLENCE TOURS AND TRANSPORT, INC. 3087 5/19/2014 9,354.39 P-31.1314 to P-31.1315 BENCHMARK PAR EXCELLENCE TOURS AND TRANSPORT, INC. 3086 5/19/2014 8,440.79 P-31.1316 to P-31.1317 SEARCHERS AND STAFFERS CORP. 53874 5/19/2014 2,212.87 P-31.1318 to P-31.1319 SEARCHERS AND STAFFERS CORP. 53874 5/19/2014 1,337.85 P-31.1320 to P-31.1321 SEARCHERS AND STAFFERS CORP. 53874 5/19/2014 1,759.51 P-31.1322 to P-31.1323 SEARCHERS AND STAFFERS CORP. 53874 5/19/2014 1,759.51 P-31.1324 to P-31.1325 SEARCHERS AND STAFFERS CORP. 53874 5/19/2014 1,859.48 P-31.1326 to P-31.1327 FACILITIES MANAGERS, INC. 65397 26-May-14 4,239.38 P-31.1500 to P-31.1501 CATENA SECURITY, INC. 13887 5/28/2014 22.47 P-31.1512 to P-31.1513 CATENA SECURITY, INC. 13887 5/28/2014 449.29 P-31.1514 to P-31.1515 CATENA SECURITY, INC. 13887 5/28/2014 10,265.98 P-31.1516 to P-31.1517 CATENA SECURITY, INC. 13887 5/28/2014 471.75 P-31.1518 to P-31.1519 CATENA SECURITY, INC. 13887 5/28/2014 22.47 P-31.1520 to P-31.1521 CATENA SECURITY, INC. 13887 28-May-14 940.06 P-31.1522 to P-31.1523 CATENA SECURITY, INC. 13887 5/28/2014 134.78 P-31.1524 to P-31.1525 CATENA SECURITY, INC. 13887 5/28/2014 22.47 P-31.1526 SEARCHERS AND STAFFERS CORP. 54252 5/29/2014 1,508.88 P-31.1582 to P-31.1583 SEARCHERS AND STAFFERS CORP. 54252 29-May-14 1,459.47 P-31.1584 to P-31.1585 SEARCHERS AND STAFFERS CORP. 54252 29-May-14 1,649.50 P-31.1586 to P-31.1587 CATENA SECURITY, INC. 13888 5/28/2014 13,108.90 P-31.1589 to P-31.1590 DELTA RENT-A-CAR CORP. 6646 5/30/2014 10,134.78 P-31.1597 to P-31.1598 DELTA RENT-A-CAR CORP. 6646 5/30/2014 10,045.77 P-31.1599 to P-31.1600 DELTA RENT-A-CAR CORP. 6646 5/30/2014 11,681.84 P-31.1601 to P-31.1602 DELTA RENT-A-CAR CORP. 6646 5/30/2014 12,839.10 P-31.1603 to P-31.1604 SEARCHERS AND STAFFERS CORP. 54486 6/25/2014 1,971.95 P-31.1639 to P-31.1640 SEARCHERS AND STAFFERS CORP. 54486 6/25/2014 2,167.23 P-31.1641 to P-31.1642 FACILITIES MANAGERS, INC. 65482 6/27/2014 16,778.82 P-31.1643 to P-31.1644 FACILITIES MANAGERS, INC. 65482 6/27/2014 12,912.80 P-31.1645 to P-31.1646 FACILITIES MANAGERS, INC. 65482 6/27/2014 5,457.73 P-31.1647 to P-31.1648 FACILITIES MANAGERS, INC. 65482 6/27/2014 1,285.18 P-31.1649 to P-31.1650 SEARCHERS AND STAFFERS CORP. 54487 6/25/2014 2,041.93 P-31.1685 to P-31.1686 SEARCHERS AND STAFFERS CORP. 54487 6/25/2014 791.19 P-31.1687 to P-31.1688 SEARCHERS AND STAFFERS CORP. 54487 6/25/2014 1,977.98 P-31.1689 to P-31.1690 FACILITIES MANAGERS, INC. 65856 6/13/2014 69,100.38 P-31.1749 to P-31.1750 FACILITIES MANAGERS, INC. 65856 6/13/2014 12,912.80 P-31.1751 to P-31.1752 SEARCHERS AND STAFFERS CORP. 54454 6/11/2014 1,659.54 P-31.1785 to P-31.1786 SEARCHERS AND STAFFERS CORP. 54454 6/11/2014 1,904.47 P-31.1787 to P-31.1788 SEARCHERS AND STAFFERS CORP. 54454 6/11/2014 1,414.60 P-31.1789 to P-31.1790 SEARCHERS AND STAFFERS CORP. 54454 6/11/2014 2,307.13 P-31.1791 to P-31.1792 SEARCHERS AND STAFFERS CORP. 54454 6/11/2014 1,288.44 P-31.1793 to P-31.1794 SEARCHERS AND STAFFERS CORP. 54454 6/11/2014 1,928.53 P-31.1795 to P-31.1796 SEARCHERS AND STAFFERS CORP. 54454 6/11/2014 1,569.69 P-31.1797 to P-31.1798 SEARCHERS AND STAFFERS CORP. 54454 6/11/2014 2,387.49 P-31.1799 to P-31.1800 SEARCHERS AND STAFFERS CORP. 54453 6/11/2014 1,503.49 P-31.1981 to P-31.1982 DELTA RENT-A-CAR CORP. 6649 6/16/2014 11,866.15 P-31.1983 to P-31.1984 DELTA RENT-A-CAR CORP. 6649 6/16/2014 12,068.43 P-31.1985 to P-31.1986 DELTA RENT-A-CAR CORP. 6649 6/16/2014 11,139.10 P-31.1987 to P-31.1988 DELTA RENT-A-CAR CORP. 6649 6/16/2014 7,576.59 P-31.1989 to P-31.1990 DELTA RENT-A-CAR CORP. 6649 6/16/2014 12,864.00 P-31.1991 to P-31.1992 SEARCHERS AND STAFFERS CORP. 54316 6/27/2014 4,680.60 P-31.2003 to P-31.2004 SEARCHERS AND STAFFERS CORP. 54317 6/27/2014 1,635.25 P-31.2005 to P-31.2006 SEARCHERS AND STAFFERS CORP. 54317 6/27/2014 1,676.22 P-31.2007 to P-31.2008 Subtotal Second Quarter 498,989.68 Third Quarter of CY 2014 FACILITIES MANAGERS, INC. 65983 7/10/2014 8,218.67 P-31.2117 to P-31.2118 FACILITIES MANAGERS, INC. 65983 7/10/2014 14,797.12 P-31.2119 to P-31.2120 FACILITIES MANAGERS, INC. 65983 7/10/2014 22,292.61 P-31.2121 to P-31.2122 FACILITIES MANAGERS, INC. 65983 7/10/2014 14,395.54 P-31.2123 to P-31.2124 FACILITIES MANAGERS, INC. 65983 7/10/2014 11,581.93 P-31.2125 to P-31.2126 SEARCHERS AND STAFFERS CORP. 54597 7/22/2014 959.73 P-31.2270 to P-31.2271 SEARCHERS AND STAFFERS CORP. 54597 7/22/2014 548.25 P-31.2272 to P-31.2273 SEARCHERS AND STAFFERS CORP. 54597 7/22/2014 4,656.19 P-31.2274 to P-31.2275 SEARCHERS AND STAFFERS CORP. 54597 7/22/2014 2,124.13 P-31.2276 to P-31.2277 SEARCHERS AND STAFFERS CORP. 54597 7/22/2014 1,977.98 P-31.2278 to P-31.2279 CATENA SECURITY, INC. 13920 7/23/2014 22.46 P-31.2286 to P-31.2287 CATENA SECURITY, INC. 13920 7/23/2014 139.27 P-31.2288 to P-31.2289 CATENA SECURITY, INC. 13920 7/23/2014 516.67 P-31.2290 to P-31.2291 CATENA SECURITY, INC. 13920 7/23/2014 10,265.98 P-31.2292 to P-31.2293 CATENA SECURITY, INC. 13919 7/23/2014 22.46 P-31.2364 to P-31.2365 SEARCHERS AND STAFFERS CORP. 54779 7/31/2014 1,430.10 P-31.2386 to P-31.2387 SEARCHERS AND STAFFERS CORP. 54779 7/31/2014 2,936.84 P-31.2388 to P-31.2389 FACILITIES MANAGERS, INC. 65043 8/1/2014 3,312.00 P-31.2406 to P-31.2407 HEWLETT-PACKARD PHILIPPINES CORP. 139875 8/5/2014 88,825.35 P-31.2416 to P-31.2417 HEWLETT-PACKARD PHILIPPINES CORP. 139875 8/5/2014 141,234.60 P-31.2418 to P-31.2419 HEWLETT-PACKARD PHILIPPINES CORP. 139875 8/5/2014 8,316.36 P-31.2420 to P-31.2421 SEARCHERS AND STAFFERS CORP. 54799 8/6/2014 2,256.51 P-31.2422 to P-31.2423 SEARCHERS AND STAFFERS CORP. 54800 8/6/2014 2,175.78 P-31.2426 to P-31.2427 HEWLETT-PACKARD PHILIPPINES CORP. 139880 8/12/2014 13,943.76 P-31.2466 to P-31.2467 BENCHMARK PAR EXCELLENCE TOURS AND TRANSPORT, INC. 3129 8/18/2014 10,032.14 P-31.2470 to P-31.2471 BENCHMARK PAR EXCELLENCE TOURS AND TRANSPORT, INC. 3127 8/18/2014 6,958.87 P-31.2474 to P-31.2475 ASCOTT MAKATI 78366 8/22/2014 24,480.00 P-31.2480 to P-31.2481 ASCOTT MAKATI 78366 8/22/2014 24,480.00 P-31.2482 to P-31.2483 HEWLETT-PACKARD PHILIPPINES CORP. 139892 8/22/2014 1,716.74 P-31.2510 to P-31.2511 HEWLETT-PACKARD PHILIPPINES CORP. 139894 8/22/2014 24,671.68 P-31.2526 to P-31.2527 TOWERS WATSON PHILIPPINES, INC. 26309 8/19/2014 47,700.00 P-31.2530 to P-31.2531 JLGT MARKETING 531 8/29/2014 42,300.00 P-31.2532 to P-31.2533 JLGT MARKETING 531 8/29/2014 7,488.00 P-31.2534 to P-31.2535 ANGARA ABELLO CONCEPCION REGALA AND CRUZ 89922 8/14/2014 1,200.00 P-31.2552 to P-31.2553 HEWLETT-PACKARD PHILIPPINES CORP. 139893 22-Aug-14 57,985.80 P-31.2570 to P-31.2571 PLATON MARTINEZ FLORES SAN PEDRO AND LEANO LAW OFFICES 39851 29-Aug-14 1,200.00 P-31.2576 to P-31.2577 DMJ MULTI-PRINT AND SERVICES 1595 26-Aug-14 2,930.40 P-31.2614 to P-31.2615 CATENA SECURITY, INC. 13829 9/17/2014 390.84 P-31.2674 to P-31.2675 ASCOTT MAKATI 78454 9/3/2014 24,480.00 P-31.2678 to P-31.2679 ALI MAKATI HOTEL PROPERTY, INC. FAIRMONT RAFFLES HOTEL MAKATI 5397A 9/9/2014 15,120.00 P-31.2688 to P-31.2689 HEWLETT-PACKARD PHILIPPINES CORP. 140544 9/5/2014 14,889.79 P-31.2708 to P-31.2709 ANGARA ABELLO CONCEPCION REGALA AND CRUZ 90786 9/17/2014 1,200.00 P-31.2768 to P-31.2769 ANGARA ABELLO CONCEPCION REGALA AND CRUZ 90854 9/23/2014 2,052.00 P-31.2780 to P-31.2781 Subtotal Third Quarter 668,226.55 Fourth Quarter of CY 2014 PROJECT MANAGEMENT INSTITUTE PHILS. CHAPTER, INC. 1463 10/15/2014 4,800.00 P-31.2798 to P-31.2799 ALI MAKATI HOTEL PROPERTY, INC. FAIRMONT RAFFLES HOTEL MAKATI 006039A 10/10/2014 26,040.00 P-31.2870 to P-31.2871 ALI MAKATI HOTEL PROPERTY, INC. FAIRMONT RAFFLES HOTEL MAKATI 006029A 10/8/2014 26,040.00 P-31.2908 to P-31.2909 FACILITIES MANAGERS, INC. 67373 10/10/2014 139.26 P-31.2910 to P-31.2911 PLATON MARTINEZ FLORES SAN PEDRO AND LEANO LAW OFFICES 40151 10/29/2014 1,200.00 P-31.2930 to P-31.2931 ALI MAKATI HOTEL PROPERTY, INC. FAIRMONT RAFFLES HOTEL MAKATI 006030A 11/7/2014 26,040.00 P-31.2980 to P-31.2981 JLGT MARKETING 534 11/12/2014 2,004.00 P-31.2990 to P-31.2991 JLGT MARKETING 534 11/12/2014 233,013.24 P-31.2992 to P-31.2993 BENCHMARK PAR EXCELLENCE TOURS AND TRANSPORT, INC. 3147 11/12/2014 6,821.35 P-31.2996 to P-31.2997 BENCHMARK PAR EXCELLENCE TOURS AND TRANSPORT, INC. 3148 11/12/2014 7,568.45 P-31.2998 to P-31.2999 BENCHMARK PAR EXCELLENCE TOURS AND TRANSPORT, INC. 3149 11/12/2014 9,510.73 P-31.3000 to P-31.3001 ALI MAKATI HOTEL PROPERTY, INC. FAIRMONT RAFFLES HOTEL MAKATI 006028A 11/13/2014 23,520.00 P-31.3012 to P-31.3013 JLGT MARKETING 536 11/13/2014 482.14 P-31.3014 to P-31.3015 JLGT MARKETING 536 11/13/2014 56,520.00 P-31.3016 to P-31.3017 DELTA RENT-A-CAR CORP. 7264 11/19/2014 10,244.99 P-31.3064 to P-31.3065 DELTA RENT-A-CAR CORP. 7182 11/19/2014 10,324.22 P-31.3066 to P-31.3067 DELTA RENT-A-CAR CORP. 7180 11/19/2014 11,092.29 P-31.3068 to P-31.3069 DELTA RENT-A-CAR CORP. 7181 11/19/2014 14,688.03 P-31.3070 to P-31.3071 MAKATI SHANGRI-LA, MANILA 221869 11/19/2014 99,879.90 P-31.3076 to P-31.3077 TRENDS AND TECHNOLOGIES, INC. 29206 11/19/2014 477,600.52 P-31.3078 to P-31.3079 HEWLETT-PACKARD PHILIPPINES CORP. 141505 11/26/2014 141,234.60 P-31.3108 to P-31.3109 HEWLETT-PACKARD PHILIPPINES CORP. 141505 11/26/2014 13,943.76 P-31.3110 to P-31.3111 HEWLETT-PACKARD PHILIPPINES CORP. 141505 11/26/2014 88,825.35 P-31.3112 to P-31.3113 HEWLETT-PACKARD PHILIPPINES CORP. 141505 11/26/2014 19,264.33 P-31.3114 to P-31.3115 HEWLETT-PACKARD PHILIPPINES CORP. 141505 11/26/2014 8,316.36 P-31.3116 to P-31.3117 HEWLETT-PACKARD PHILIPPINES CORP. 141505 11/26/2014 4,104.00 P-31.3118 to P-31.3119 HEWLETT-PACKARD PHILIPPINES CORP. 141505 11/26/2014 57,985.80 P-31.3120 to P-31.3121 FACILITIES MANAGERS, INC. 67554 11/26/2014 2,057.12 P-31.3122 to P-31.3123 FACILITIES MANAGERS, INC. 67554 11/26/2014 9,588.52 P-31.3124 to P-31.3125 FACILITIES MANAGERS, INC. 67554 11/26/2014 71,034.70 P-31.3126 to P-31.3127 ANGARA ABELLO CONCEPCION REGALA AND CRUZ 91494 11/26/2014 1,200.00 P-31.3128 to P-31.3129 TOWERS WATSON PHILIPPINES, INC. 26508 11/26/2014 21,600.00 P-31.3130 to P-31.3131 FACILITIES MANAGERS, INC. 67604 11/26/2014 126.26 P-31.3134 to P-31.3135 FACILITIES MANAGERS, INC. 67602 12/4/2014 5,802.97 P-31.3157 to P-31.3158 FACILITIES MANAGERS, INC. 67602 12/4/2014 71,034.70 P-31.3159 to P-31.3160 FACILITIES MANAGERS, INC. 67602 12/5/2014 343.20 P-31.3161 to P-31.3162 FACILITIES MANAGERS, INC. 67602 12/5/2014 71,034.70 P-31.3163 to P-31.3164 FACILITIES MANAGERS, INC. 67601 12/23/2014 10,700.34 P-31.3169 to P-31.3170 FACILITIES MANAGERS, INC. 67601 12/23/2014 13,324.22 P-31.3171 to P-31.3172 FACILITIES MANAGERS, INC. 67601 12/29/2014 6,950.04 P-31.3173 to P-31.3174 FACILITIES MANAGERS, INC. 67601 12/29/2014 71,034.70 P-31.3175 to P-31.3176 FACILITIES MANAGERS, INC. 67601 12/29/2014 13,324.23 P-31.3177 to P-31.3178 FACILITIES MANAGERS, INC. 67601 12/29/2014 4,917.07 P-31.3179 to P-31.3180 FACILITIES MANAGERS, INC. 67601 12/29/2014 19,493.22 P-31.3181 to P-31.3182 BENCHMARK PAR EXCELLENCE TOURS AND TRANSPORT, INC. 3162 12/29/2014 8,432.35 P-31.3189 to P-31.3190 CATENA SECURITY, INC. 13948 12/29/2014 6,140.02 P-31.3195 to P-31.3196 CATENA SECURITY, INC. 13948 12/29/2014 6,115.13 P-31.3197 to P-31.3198 CATENA SECURITY, INC. 13948 12/29/2014 6,140.02 P-31.3199 to P-31.3200 CATENA SECURITY, INC. 13948 12/29/2014 516.67 P-31.3201 to P-31.3202 CATENA SECURITY, INC. 13948 12/29/2014 137.02 P-31.3203 to P-31.3204 CATENA SECURITY, INC. 13948 12/29/2014 22.46 P-31.3205 to P-31.3206 HEWLETT-PACKARD PHILIPPINES CORP. 141897 12/29/2014 8,316.36 P-31.3209 to P-31.3210 HEWLETT-PACKARD PHILIPPINES CORP. 141897 12/29/2014 141,234.60 P-31.3211 to P-31.3212 HEWLETT-PACKARD PHILIPPINES CORP. 141897 12/29/2014 88,825.35 P-31.3213 to P-31.3214 LANE ARCHIVE TECHNOLOGIES CORPORATION 44920 11/10/2014 78,135.74 P-31.3245 to P-31.3246 LANE ARCHIVE TECHNOLOGIES CORPORATION 44920 11/10/2014 2,258.02 P-31.3247 to P-31.3248 LANE ARCHIVE TECHNOLOGIES CORPORATION 44920 11/10/2014 3,584.64 P-31.3249 to P-31.3250 ASCOTT MAKATI 83342 11/11/2014 24,480.00 P-31.3255 to P-31.3256 ASCOTT MAKATI 83342 11/11/2014 24,480.00 P-31.3257 to P-31.3258 FACILITIES MANAGERS, INC. 67681 11/28/2014 6,023.00 P-31.3304 to P-31.3305 FACILITIES MANAGERS, INC. 67681 11/28/2014 11,534.74 P-31.3306 to P-31.3307 FACILITIES MANAGERS, INC. 67681 11/28/2014 14,795.41 P-31.3308 to P-31.3309 FACILITIES MANAGERS, INC. 67681 11/28/2014 14,566.53 P-31.3310 to P-31.3311 FACILITIES MANAGERS, INC. 67681 11/28/2014 12,045.32 P-31.3312 to P-31.3313 FACILITIES MANAGERS, INC. 67685 11/28/2014 5,254.75 P-31.3314 to P-31.3315 FACILITIES MANAGERS, INC. 67680 11/28/2014 3,341.06 P-31.3316 to P-31.3317 FACILITIES MANAGERS, INC. 67680 11/28/2014 19,493.22 P-31.3318 to P-31.3319 FACILITIES MANAGERS, INC. 67680 11/28/2014 71,034.70 P-31.3320 to P-31.3321 FACILITIES MANAGERS, INC. 67679 11/28/2014 13,987.35 P-31.3324 to P-31.3325 HEWLETT-PACKARD PHILIPPINES CORP. 142362 11/28/2014 19,832.15 P-31.3328 to P-31.3329 FACILITIES MANAGERS, INC. 67682 11/28/2014 71,034.70 P-31.3330 to P-31.3331 ULTRA MODULAR CONCEPTS, INC. 4076 11/28/2014 129,085.02 P-31.3332 to P-31.3333 TRENDS AND TECHNOLOGIES, INC. 29608 11/28/2014 1,069,889.28 P-31.3334 to P-31.3335 TRENDS AND TECHNOLOGIES, INC. 29608 11/27/2014 41,327.52 P-31.3336 to P-31.3337 JLGT MARKETING 541 11/28/2014 2,164.28 P-31.3340 to P-31.3341 JLGT MARKETING 541 11/28/2014 31,607.14 P-31.3342 to P-31.3343 JLGT MARKETING 541 11/28/2014 25,234.80 P-31.3344 to P-31.3345 JLGT MARKETING 540 11/28/2014 6,984.00 P-31.3346 to P-31.3347 JLGT MARKETING 540 11/28/2014 3,936.00 P-31.3348 to P-31.3349 HEWLETT-PACKARD PHILIPPINES CORP. 142377 11/20/2014 57,985.80 P-31.3354 to P-31.3355 HEWLETT-PACKARD PHILIPPINES CORP. 142377 11/20/2014 4,104.00 P-31.3356 to P-31.3357 HEWLETT-PACKARD PHILIPPINES CORP. 142377 11/20/2014 4,104.00 P-31.3358 to P-31.3359 HEWLETT-PACKARD PHILIPPINES CORP. 142377 11/20/2014 4,104.00 P-31.3360 to P-31.3361 HEWLETT-PACKARD PHILIPPINES CORP. 142377 11/20/2014 57,985.80 P-31.3362 to P-31.3363 TRENDS AND TECHNOLOGIES, INC. 29609 11/28/2014 4,394.30 P-31.3368 to P-31.3369 JLGT MARKETING 543 11/28/2014 1,800.00 P-31.3370 to P-31.3371 JLGT MARKETING 543 11/28/2014 139,807.94 P-31.3372 to P-31.3373 BENCHMARK PAR EXCELLENCE TOURS AND TRANSPORT, INC. 3168 11/18/2014 12,795.41 P-31.3384 to P-31.3385 BENCHMARK PAR EXCELLENCE TOURS AND TRANSPORT, INC. 3165 11/18/2014 8,434.31 P-31.3386 to P-31.3387 BENCHMARK PAR EXCELLENCE TOURS AND TRANSPORT, INC. 3163 11/18/2014 7,219.39 P-31.3388 BENCHMARK PAR EXCELLENCE TOURS AND TRANSPORT, INC. 3164 11/18/2014 7,061.08 P-31.3389 BENCHMARK PAR EXCELLENCE TOURS AND TRANSPORT, INC. 3167 11/18/2014 7,276.02 P-31.3398 to P-31.3399 BENCHMARK PAR EXCELLENCE TOURS AND TRANSPORT, INC. 3166 11/18/2014 9,590.50 P-31.3400 ASCOTT MAKATI 83436 12/2/2014 24,480.00 P-31.3471 to P-31.3472 JLGT MARKETING 544 12/12/2014 11,475.07 P-31.3497 to P-31.3498 ANGARA ABELLO CONCEPCION REGALA AND CRUZ 93102 12/10/2014 1,200.00 P-31.3515 to P-31.3516 JLGT MARKETING 546 12/22/2014 102,366.00 P-31.3627 to P-31.3628 JLGT MARKETING 546 12/22/2014 53,395.87 P-31.3629 to P-31.3630 HEWLETT-PACKARD PHILIPPINES CORP. 142943 12/29/2014 88,825.35 P-31.3631 to P-31.3632 HEWLETT-PACKARD PHILIPPINES CORP. 142943 12/29/2014 9,547.35 P-31.3633 to P-31.3634 DELTA RENT-A-CAR CORP. 7554 12/22/2014 6,432.00 P-31.3647 to P-31.3648 DELTA RENT-A-CAR CORP. 7554 12/22/2014 12,626.66 P-31.3649 to P-31.3650 DELTA RENT-A-CAR CORP. 7554 12/22/2014 10,607.18 P-34.3651 to P-31.3652 DELTA RENT-A-CAR CORP. 7554 12/22/2014 9,657.52 P-31.3653 to P-31.3654 DELTA RENT-A-CAR CORP. 7554 12/22/2014 10,925.69 P-31.3655 to P-31.3656 DELTA RENT-A-CAR CORP. 7554 12/22/2014 10,508.32 P-31.3657 to P-31.3658 HEWLETT-PACKARD PHILIPPINES CORP. 142945 12/29/2014 4,104.00 P-31.3661 to P-31.3662 HEWLETT-PACKARD PHILIPPINES CORP. 142945 12/29/2014 57,985.80 P-31.3663 to P-31.3664 HEWLETT-PACKARD PHILIPPINES CORP. 142944 12/29/2014 4,104.00 P-31.3665 to P-31.3666 HEWLETT-PACKARD PHILIPPINES CORP. 142944 12/29/2014 57,985.80 P-31.3667 to P-31.3668 ASCOTT MAKATI 87488 12/23/2014 24,480.00 P-31.3673 to P-31.3674 ASCOTT MAKATI 87488 12/23/2014 24,480.00 P-31.3675 to P-31.3676 ASCOTT MAKATI 87488 12/23/2014 24,480.00 P-31.3677 to P-31.3678 ASCOTT MAKATI 87488 12/23/2014 24,480.00 P-31.3679 to P-31.3680 ASCOTT MAKATI 87488 12/23/2014 24,480.00 P-31.3681 to P-31.3682 ASCOTT MAKATI 87488 12/23/2014 24,480.00 P-31.3683 to P-31.3684 ASCOTT MAKATI 87488 12/23/2014 24,480.00 P-31.3685 to P-31.3686 ASCOTT MAKATI 87488 12/23/2014 6,438.58 P-31.3687 to P-31.3688 ASCOTT MAKATI 87488 12/23/2014 24,480.00 P-31.3689 to P-31.3690 LANE ARCHIVE TECHNOLOGIES CORPORATION 45387 12/29/2014 19,187.64 P-31.3696 to P-31.3697 LANE ARCHIVE TECHNOLOGIES CORPORATION 45387 12/29/2014 2,016.00 P-31.3698 to P-31.3699 LANE ARCHIVE TECHNOLOGIES CORPORATION 45387 12/29/2014 12,599.52 P-31.3700 to P-31.3701 LANE ARCHIVE TECHNOLOGIES CORPORATION 45387 12/29/2014 1,764.00 P-31.3702 to P-31.3703 LANE ARCHIVE TECHNOLOGIES CORPORATION 45387 12/29/2014 3,256.77 P-31.3704 to P-31.3705 LANE ARCHIVE TECHNOLOGIES CORPORATION 45386 12/29/2014 80,208.43 P-31.3706 to P-31.3707 LANE ARCHIVE TECHNOLOGIES CORPORATION 45386 12/29/2014 919.16 P-31.3708 to P-31.3709 LANE ARCHIVE TECHNOLOGIES CORPORATION 45386 12/29/2014 1,280.98 P-31.3710 to P-31.3711 LANE ARCHIVE TECHNOLOGIES CORPORATION 45386 12/29/2014 4,770.48 P-31.3712 to P-31.3713 LANE ARCHIVE TECHNOLOGIES CORPORATION 45386 12/29/2014 29,460.68 P-31.3714 to P-31.3715 LANE ARCHIVE TECHNOLOGIES CORPORATION 45386 12/29/2014 1,200.00 P-31.3716 to P-31.3717 LANE ARCHIVE TECHNOLOGIES CORPORATION 45386 12/29/2014 3,030.03 P-31.3718 to P-31.3719 HEWLETT-PACKARD PHILIPPINES CORP. 142942 12/29/2014 13,943.76 P-31.3720 to P-31.3721 HEWLETT-PACKARD PHILIPPINES CORP. 142942 12/29/2014 4,269.81 P-31.3722 to P-31.3723 HEWLETT-PACKARD PHILIPPINES CORP. 142942 12/29/2014 8,263.90 P-31.3724 to P-31.3725 HEWLETT-PACKARD PHILIPPINES CORP. 142942 12/29/2014 8,316.36 P-31.3726 to P-31.3727 HEWLETT-PACKARD PHILIPPINES CORP. 142942 12/29/2014 8,316.36 P-31.3728 to P-31.3729 ANGARA ABELLO CONCEPCION REGALA AND CRUZ 93518 12/29/2014 30,360.00 P-31.3730 to P-31.3731 ANGARA ABELLO CONCEPCION REGALA AND CRUZ 93518 12/29/2014 4,578.00 P-31.3732 Subtotal Fourth Quarter 4,989,668.25 Total Domestic purchase of service supported by VAT OR where alterations on payor details or amounts were made without authorized countersignature P6,743,444.91 3) Domestic purchase of service supported by VAT OR where it cannot be ascertained whether the amount paid includes the VAT amount First Quarter of CY 2014 ASCOTT MAKATI 63546 2/7/2014 5,616.00 P-31.696 to P-31.697 Subtotal First Quarter 5,616.00 Second Quarter of CY 2014 GUTHRIE-JENSEN CONSULTANT, INC. 42326 5/1/2014 8,976.00 P-31.1450 to P-31.1451 GUTHRIE-JENSEN CONSULTANT, INC. 42326 5/1/2014 9,600.00 P-34.1452 to P-31.1453 GUTHRIE-JENSEN CONSULTANT, INC. 42326 5/1/2014 5,280.00 P-31.1454 to P-31.1455 Subtotal Second Quarter 23,856.00 Total Domestic purchase of service supported by VAT OR where it cannot be ascertained whether the amount paid includes the VAT amount P29,472.00 4) Domestic purchase of service supported by VAT OR where the amounts are in USD First Quarter of CY 2014 METASYSTEMS DEVELOPMENT INC. 17466 3/7/2014 41,959.18 P-31.998 to P-31.999 Subtotal First Quarter 41,959.18 Second Quarter of CY 2014 INNOVE COMMUNICATIONS 415353 4/8/2014 8,050.09 P-31.1216 to P-31.1217 INNOVE COMMUNICATIONS 417529 5/30/2014 8,021.39 P-31.1605 to P-31.1606 INNOVE COMMUNICATIONS 417529 6/10/2014 8,021.39 P-31.1222 to P-31.1223 INNOVE COMMUNICATIONS 417530 6/30/2014 7,978.72 P-31.1607 to P-31.1608 INNOVE COMMUNICATIONS 417531 6/30/2014 7,996.45 P-31.1609 to P-31.1610 INNOVE COMMUNICATIONS 417532 7/1/2014 7,874.02 P-31.1611 to P-31.1612 Subtotal Second Quarter 47,942.06 Fourth Quarter of CY 2014 INNOVE COMMUNICATIONS 649008 11/26/2014 8,024.97 P-31.3132 to P-31.3133 Subtotal Fourth Quarter 8,024.97 Total Domestic purchase of service supported by VAT OR where the amounts are in USD P97,926.21 5) Domestic purchase of service supported by VAT OR where VAT amount not separately indicated Second Quarter of CY 2014 ATM PERSONNEL ASSISTANCE, INC. 20683 6/6/2014 960.47 P-31.1695 to P-31.1696 ATM PERSONNEL ASSISTANCE, INC. 20683 6/6/2014 3,095.96 P-31.1697 to P-31.1698 ATM PERSONNEL ASSISTANCE, INC. 20683 6/6/2014 11,933.82 P-31.1699 to P-31.1700 ATM PERSONNEL ASSISTANCE, INC. 20683 6/6/2014 6,430.70 P-31.1701 to P-31.1702 ATM PERSONNEL ASSISTANCE, INC. 20683 6/6/2014 2,807.45 P-31.1703 to P-31.1704 ATM PERSONNEL ASSISTANCE, INC. 20683 6/6/2014 4,024.61 P-31.1705 to P-31.1706 ATM PERSONNEL ASSISTANCE, INC. 20683 6/6/2014 1,284.58 P-31.1707 to P-34.1708 ATM PERSONNEL ASSISTANCE, INC. 20683 6/6/2014 2,742.28 P-31.1709 to P-31.1710 ATM PERSONNEL ASSISTANCE, INC. 20683 6/6/2014 8,545.21 P-31.1711 to P-31.1712 ATM PERSONNEL ASSISTANCE, INC. 20683 6/6/2014 1,210.98 P-31.1713 to P-31.1714 ATM PERSONNEL ASSISTANCE, INC. 20683 6/6/2014 4,074.59 P-31.1715 to P-31.1716 ATM PERSONNEL ASSISTANCE, INC. 20683 6/6/2014 1,275.76 P-31.1717 to P-31.1718 Subtotal Second Quarter 48,386.41 Total Domestic purchase of service supported by VAT OR where VAT amount not separately indicated P48,386.41 6) Domestic purchase of service supported by VAT OR where VAT amount was incorrectly presented Second Quarter of CY 2014 IBM PHILIPPINES, INCORPORATED 31322A 6/2/2014 34,051.69 P-31.1915 to P-31.1916 IBM PHILIPPINES, INCORPORATED 31322A 6/2/2014 24,792.26 P-31.1917 to P-31.1918 EMERSON NETWORK POWER (PHILS.),INC. 42 5/13/2014 1,375.32 P-31.2055 to P-31.2056 EMERSON NETWORK POWER (PHILS.),INC. 42 5/13/2014 2,952.99 P-31.2057 to P-31.2058 EMERSON NETWORK POWER (PHILS.),INC. 42 5/13/2014 2,952.99 P-31.2059 to P-31.2060 Subtotal Second Quarter 66,125.25 Third Quarter of CY 2014 ASCOTT MAKATI 76188 7/31/2014 24,480.00 P-31.2390 to P-31.2391 ASCOTT MAKATI 76188 7/31/2014 24,480.00 P-31.2392 to P-31.2393 MICRODATA SYSTEMS AND MANAGEMENT, INC. 299 8/13/2014 6,780.00 P-31.2464 to P-31.2465 Subtotal Third Quarter 55,740.00 Fourth Quarter of CY 2014 ASCOTT MAKATI 78533 11/19/2014 24,480.00 P-31.3074 to P-31.3075 Subtotal Fourth Quarter 24,480.00 Total Domestic purchase of service supported by VAT OR where VAT amount was incorrectly presented P146,345.25 7) Domestic purchase of service supported by VAT OR where VATable sale was incorrectly presented First Quarter of CY 2014 ASIAN RELOCATION MANAGEMENT, INC. 769 1/8/2014 4,146.89 P-31.44 to P-31.45 ENVIRONMENTAL COMPLIANCE 4126A 1/8/2014 8,400.00 P-31.46 to P-31.47 ENVIRONMENTAL COMPLIANCE 4133 1/15/2014 7,980.00 P-31.135 to P-31.136 ENVIRONMENTAL COMPLIANCE 4133 1/15/2014 7,560.00 P-31.137 to P-31.138 ENVIRONMENTAL COMPLIANCE 4133 1/15/2014 7,980.00 P-31.139 to P-31.140 ENVIRONMENTAL COMPLIANCE 4134 1/15/2014 7,980.00 P-31.141 to P-31.142 GUTHRIE-JENSEN CONSULTANT, INC. 41854 1/8/2014 5,376.00 P-31.169 to P-31.170 GUTHRIE-JENSEN CONSULTANT, INC. 41854 1/8/2014 8,160.00 P-31.171 to P-31.172 GUTHRIE-JENSEN CONSULTANT, INC. 41854 1/8/2014 8,640.00 P-31.173 to P-31.174 ASIAN RELOCATION MANAGEMENT, INC. 773 1/8/2014 9,772.79 P-31.195 to P-31.196 ASIAN RELOCATION MANAGEMENT, INC. 773 1/8/2014 5,364.00 P-31.197 to P-31.198 ASIAN RELOCATION MANAGEMENT, INC. 773 1/8/2014 8,686.28 P-31.199 to P-31.200 ASIAN RELOCATION MANAGEMENT, INC. 773 1/8/2014 3,194.50 P-31.201 to P-31.202 ASIAN RELOCATION MANAGEMENT, INC. 773 1/8/2014 7,146.00 P-31.203 to P-31.204 ASIAN RELOCATION MANAGEMENT, INC. 773 1/8/2014 5,424.00 P-31.205 to P-31.206 ASIAN RELOCATION MANAGEMENT, INC. 773 1/8/2014 6,111.40 P-31.207 to P-31.208 ASIAN RELOCATION MANAGEMENT, INC. 773 1/8/2014 6,253.60 P-31.209 to P-31.210 ASIAN RELOCATION MANAGEMENT, INC. 773 1/8/2014 2,281.64 P-31.211 to P-31.212 ASIAN RELOCATION MANAGEMENT, INC. 772 1/8/2014 8,804.44 P-31.320 to P-31.321 ASIAN RELOCATION MANAGEMENT, INC. 772 1/8/2014 4,320.00 P-31.322 to P-31.323 ASIAN RELOCATION MANAGEMENT, INC. 772 1/8/2014 5,871.40 P-31.324 to P-31.325 ENVIRONMENTAL COMPLIANCE 4127 1/8/2014 7,980.00 P-31.352 to P-31.353 ATM PERSONNEL ASSISTANCE, INC. 20323 6/10/2014 4,593.01 P-31.438 to P-31.439 ATM PERSONNEL ASSISTANCE, INC. 20357 6/30/2014 4,311.95 P-31.440 to P-31.441 ASCOTT MAKATI 65618 2/14/2014 11,856.00 P-31.730 to P-31.731 GUTHRIE-JENSEN CONSULTANT, INC. 41895 1/22/2014 4,800.00 P-31.790 to P-31.791 GUTHRIE-JENSEN CONSULTANT, INC. 41895 1/22/2014 4,320.00 P-31.792 to P-31.793 GUTHRIE-JENSEN CONSULTANT, INC. 41895 1/22/2014 15,840.00 P-31.794 to P-31.795 JLGT MARKETING 516 3/12/2014 3,528.00 P-31.856 to P-31.857 JLGT MARKETING 516 3/12/2014 4,095.43 P-31.858 to P-31.859 LANE ARCHIVE TECHNOLOGIES CORPORATION 41929 3/12/2014 4,324.80 P-31.860 to P-31.861 JLGT MARKETING 516 3/12/2014 82,160.54 P-31.880 to P-31.881 Subtotal First Quarter 287,262.67 Third Quarter of CY 2014 IT GROUP, INC. 62 8/29/2014 6,000.00 P-31.2468 to P-31.2469 SEARCHERS AND STAFFERS CORP. 54890 8/26/2014 1,375.73 P-31.2478 to P-31.2479 ATM PERSONNEL ASSISTANCE, INC. 20823 8/20/2014 1,373.57 P-31.2486 to P-31.2487 ATM PERSONNEL ASSISTANCE, INC. 20823 8/20/2014 629.73 P-31.2488 to P-31.2489 ATM PERSONNEL ASSISTANCE, INC. 20823 8/20/2014 2,884.41 P-31.2490 to P-31.2491 SEARCHERS AND STAFFERS CORP. 54873 8/18/2014 2,175.78 P-31.2492 to P-31.2493 SEARCHERS AND STAFFERS CORP. 54873 8/18/2014 1,079.70 P-31.2494 to P-31.2495 SEARCHERS AND STAFFERS CORP. 54873 8/18/2014 1,748.27 P-31.2496 to P-31.2497 ATM PERSONNEL ASSISTANCE, INC. 20821 8/19/2014 3,095.34 P-31.2498 to P-31.2499 JLGT MARKETING 530 8/20/2014 3,211.24 P-31.2502 to P-31.2503 JLGT MARKETING 530 8/20/2014 1,872.00 P-31.2504 to P-31.2505 JLGT MARKETING 530 8/20/2014 21,081.60 P-31.2506 to P-31.2507 JLGT MARKETING 530 8/20/2014 5,452.61 P-31.2508 to P-31.2509 ENVIRONMENTAL COMPLIANCE CONSULTANTS INTL, CORP. 4424A 8/22/2014 14,820.00 P-31.2512 to P-31.2513 ATM PERSONNEL ASSISTANCE, INC. 20828 7/24/2014 1,500.93 P-31.2516 to P-31.2517 ATM PERSONNEL ASSISTANCE, INC. 20828 8/4/2014 1,154.50 P-31.2518 to P-31.2519 ATM PERSONNEL ASSISTANCE, INC. 20828 8/26/2014 3,473.91 P-31.2520 to P-31.2521 ATM PERSONNEL ASSISTANCE, INC. 20828 8/26/2014 1,661.55 P-31.2522 to P-31.2523 ATM PERSONNEL ASSISTANCE, INC. 20828 8/26/2014 2,074.37 P-31.2524 to P-31.2525 ATM PERSONNEL ASSISTANCE, INC. 20802 8/6/2014 1,540.63 P-31.2536 to P-31.2537 ATM PERSONNEL ASSISTANCE, INC. 20802 8/6/2014 2,880.41 P-31.2538 to P-31.2539 ANGARA ABELLO CONCEPCION REGALA AND CRUZ 90197 8/27/2014 4,560.00 P-31.2566 to P-31.2567 GG AND A CLUB SHARES BROKERS, INC. 11286 8/18/2014 12,000.00 P-31.2568 to P-31.2569 SEARCHERS AND STAFFERS CORP. 54961 9/4/2014 1,526.21 P-31.2680 to P-31.2681 SEARCHERS AND STAFFERS CORP. 54961 9/4/2014 2,076.88 P-31.2682 to P-31.2683 DELTA RENT-A-CAR CORP. 7112 9/4/2014 13,985.57 P-31.2694 to P-31.2695 DELTA RENT-A-CAR CORP. 7112 9/4/2014 11,642.24 P-31.2696 to P-31.2697 DELTA RENT-A-CAR CORP. 7112 9/4/2014 11,576.21 P-31.2698 to P-31.2699 DELTA RENT-A-CAR CORP. 7112 9/4/2014 6,432.00 P-31.2700 to P-31.2701 DELTA RENT-A-CAR CORP. 7112 9/4/2014 7,902.37 P-31.2702 to P-31.2703 DELTA RENT-A-CAR CORP. 7112 9/4/2014 10,680.57 P-31.2704 to P-31.2705 ENVIRONMENTAL COMPLIANCE CONSULTANTS INTL. CORP. 4433A 9/4/2014 8,400.00 P-31.2706 to P-31.2707 HEWLETT-PACKARD PHILIPPINES CORP. 140543 9/5/2014 2,060.09 P-31.2712 to P-31.2713 HEWLETT-PACKARD PHILIPPINES CORP. 140543 9/5/2014 11,611.90 P-31.2714 to P-31.2715 HEWLETT-PACKARD PHILIPPINES CORP. 140543 9/5/2014 88,825.35 P-31.2716 to P-31.2717 HEWLETT-PACKARD PHILIPPINES CORP. 140543 9/5/2014 13,943.76 P-31.2718 to P-31.2719 HEWLETT-PACKARD PHILIPPINES CORP. 140543 9/5/2014 141,234.60 P-31.2720 to P-31.2721 HEWLETT-PACKARD PHILIPPINES CORP. 140543 9/5/2014 8,316.36 P-31.2722 to P-31.2723 BENCHMARK PAR EXCELLENCE TOURS AND TRANSPORT, INC. 3140 9/12/2014 9,728.70 P-34.2724 to P-31.2725 BENCHMARK PAR EXCELLENCE TOURS AND TRANSPORT, INC. 3139 9/12/2014 7,107.98 P-31.2726 to P-31.2727 BENCHMARK PAR EXCELLENCE TOURS AND TRANSPORT, INC. 3138 9/12/2014 7,054.23 P-31.2728 to P-31.2729 BENCHMARK PAR EXCELLENCE TOURS AND TRANSPORT, INC. 3137 9/12/2014 10,306.99 P-31.2730 to P-31.2731 BENCHMARK PAR EXCELLENCE TOURS AND TRANSPORT, INC. 3136 9/12/2014 10,875.05 P-31.2732 to P-31.2733 BENCHMARK PAR EXCELLENCE TOURS AND TRANSPORT, INC. 3135 9/12/2014 7,188.50 P-31.2734 to P-31.2735 PUNTA DE FABIAN RESORT, INC. 9589 9/26/2014 2,410.71 P-31.2790 to P-31.2791 ENVIRONMENTAL COMPLIANCE CONSULTANTS INTL. CORP. 4486A 9/30/2014 7,800.00 P-31.2792 to P-31.2793 Subtotal Third Quarter 500,332.55 Fourth Quarter of CY 2014 EUROPEAN IT SERVICE CTR 56 10/29/2014 14,472.00 P-31.2926 to P-31.2927 PLATON MARTINEZ FLORES SAN PEDRO AND LEANO LAW OFFICES 40000 10/30/2014 54.00 P-31.2932 to P-31.2933 RGP (HONGKONG) PHILIPPINE BRANCH 18 10/30/2014 95,904.00 P-31.2940 to P-31.2941 MISNET EDUCATION, INC. 14849 11/5/2014 900.00 P-31.2952 to P-31.2953 MISNET EDUCATION, INC. 14849 11/5/2014 900.00 P-31.2954 to P-31.2955 DELTA RENT-A-CAR CORP. 7175 11/6/2014 6,432.00 P-31.2956 to P-31.2957 DELTA RENT-A-CAR CORP. 7175 11/6/2014 13,197.60 P-31.2958 to P-31.2959 ARKIGRAFIX CORPORATION 6869 11/6/2014 2,340.00 P-31.2966 to P-31.2967 SALVADOR AND ASSOCIATES 1264 11/7/2014 14,430.48 P-31.2978 to P-31.2979 GLOBE TELECOM, INC. 2837041 11/10/2014 267.86 P-31.2982 to P-31.2983 SEARCHERS AND STAFFERS CORP. 55219 11/10/2014 776.00 P-31.2984 to P-31.2985 SEARCHERS AND STAFFERS CORP. 55219 11/12/2014 1,586.83 P-31.2986 to P-31.2987 BENCHMARK PAR EXCELLENCE TOURS AND TRANSPORT, INC. 3146 11/12/2014 12,321.01 P-31.2994 to P-31.2995 BENCHMARK PAR EXCELLENCE TOURS AND TRANSPORT, INC. 3150 11/13/2014 7,337.87 P-31.3002 to P-31.3003 GLOBE TELECOM, INC. 2837042 11/13/2014 535.71 P-31.3004 to P-31.3005 GLOBAL VISIONS EVENTS AND MARKETING NETWORK, INC. 6283 11/13/2014 1,380.00 P-31.3018 to P-31.3019 PRESTIGE ADVANCE SYSTEMS, INC. 2892 11/14/2014 14,464.29 P-31.3022 to P-31.3023 PLATON MARTINEZ FLORES SAN PEDRO AND LEANO LAW OFFICES 40165 11/14/2014 480.00 P-31.3028 to P-31.3029 PLATON MARTINEZ FLORES SAN PEDRO AND LEANO LAW OFFICES 40165 11/14/2014 498.00 P-31.3030 to P-31.3031 PLATON MARTINEZ FLORES SAN PEDRO AND LEANO LAW OFFICES 40165 11/14/2014 24.00 P-31.3032 to P-31.3033 PLATON MARTINEZ FLORES SAN PEDRO AND LEANO LAW OFFICES 39999 11/14/2014 240.00 P-31.3034 to P-31.3035 PLATON MARTINEZ FLORES SAN PEDRO AND LEANO LAW OFFICES 39999 11/14/2014 87.00 P-31.3036 to P-31.3037 PLATON MARTINEZ FLORES SAN PEDRO AND LEANO LAW OFFICES 40166 11/14/2014 24.00 P-31.3040 to P-31.3041 PLATON MARTINEZ FLORES SAN PEDRO AND LEANO LAW OFFICES 40166 11/14/2014 105.00 P-31.3042 to P-34.3043 GLOBE TELECOM, INC. 3015401 11/14/2014 143.28 P-31.3044 to P-31.3045 GLOBE TELECOM, INC. 3015401 11/14/2014 267.86 P-31.3046 to P-31.3047 GLOBE TELECOM, INC. 3015401 11/14/2014 267.86 P-31.3048 to P-31.3049 GLOBE TELECOM, INC. 3015404 11/14/2014 267.86 P-31.3050 to P-31.3051 GLOBE TELECOM, INC. 3015401 11/14/2014 267.86 P-31.3052 to P-31.3053 GLOBE TELECOM, INC. 3015401 11/14/2014 267.86 P-31.3054 to P-31.3055 GLOBE TELECOM, INC. 3015401 11/14/2014 268.66 P-31.3056 to P-31.3057 GLOBE TELECOM, INC. 3015401 11/18/2014 267.86 P-31.3058 to P-31.3059 GLOBE TELECOM, INC. 3015401 11/18/2014 429.64 P-31.3060 to P-31.3061 PERSONAL COMPUTER SPECIALISTS, INC. 43028 11/21/2014 2,195.47 P-31.3080 to P-31.3081 PERSONAL COMPUTER SPECIALISTS, INC. 43028 11/21/2014 2,338.18 P-31.3082 to P-31.3083 INNOVE COMMUNICATIONS 650783 12/1/2014 37,200.00 P-31.3142 to P-31.3143 INNOVE COMMUNICATIONS 650783 12/1/2014 180.00 P-31.3144 to P-31.3145 INNOVE COMMUNICATIONS 650783 12/1/2014 14,967.26 P-31.3146 to P-31.3147 INNOVE COMMUNICATIONS 650783 12/2/2014 23,706.69 P-31.3148 to P-31.3149 INNOVE COMMUNICATIONS 650783 12/2/2014 321.21 P-31.3150 to P-31.3151 INNOVE COMMUNICATIONS 650783 12/2/2014 246.21 P-31.3152 to P-31.3153 INNOVE COMMUNICATIONS 648886 11/24/2014 454.07 P-31.3350 to P-31.3351 FACILITIES MANAGERS, INC. 67684 11/28/2014 127.38 P-31.3374 to P-31.3375 FACILITIES MANAGERS, INC. 67684 11/28/2014 172.92 P-31.3376 to P-31.3377 FACILITIES MANAGERS, INC. 67684 11/28/2014 139.26 P-31.3378 to P-31.3379 INNOVE COMMUNICATIONS 648887 11/24/2014 246.21 P-31.3394 to P-31.3395 INNOVE COMMUNICATIONS 648887 11/24/2014 321.21 P-31.3396 to P-31.3397 ALI MAKATI HOTEL PROPERTY, INC. FAIRMONT RAFFLES HOTEL MAKATI 6867 12/9/2014 25,200.00 P-31.3439 to P-31.3440 ALI MAKATI HOTEL PROPERTY, INC. FAIRMONT RAFFLES HOTEL MAKATI 6867 12/9/2014 25,200.00 P-31.3441 to P-31.3442 INNOVE COMMUNICATIONS 650975 12/10/2014 24,859.24 P-31.3473 to P-31.3474 PRESTIGE ADVANCE SYSTEMS, INC. 2943 12/10/2014 14,464.28 P-31.3499 to P-31.3500 PRESTIGE ADVANCE SYSTEMS, INC. 2943 12/10/2014 14,464.28 P-31.3501 to P-31.3502 Subtotal Fourth Quarter 378,010.26 Total Domestic purchase of service supported by VAT OR where VATable sale was incorrectly presented P1,165,605.48 8) Domestic purchase of service supported by VAT OR where VATable sale was not indicated First Quarter of CY 2014 TOWERS WATSON PHILIPPINES, INC. 25605 1/15/2014 9,360.00 P-31.165 to P-31.166 CATENA SECURITY, INC. 13686 1/8/2014 9,933.05 P-31.268 to P-31.269 CATENA SECURITY, INC. 13686 1/8/2014 9,957.95 P-31.270 to P-31.271 CATENA SECURITY, INC. 13686 1/8/2014 471.74 P-31.272 to P-31.273 CATENA SECURITY, INC. 13686 1/8/2014 494.21 P-31.274 to P-31.275 MAKATI SHANGRI-LA, MANILA 216371 7/24/2014 9,834.00 P-31.448 to P-31.449 CATENA SECURITY, INC. 13700 2/24/2014 46.05 P-31.736 to P-31.737 MSI-ECS PHILS.,INC. 558 8,250.00 P-36.467 to P-36.468 CATENA SECURITY, INC. 13865/5173 3/26/2014 9,957.95 P-31.992 to P-31.993 CATENA SECURITY, INC. 13865/5173 3/26/2014 516.67 P-31.994 to P-31.995 CATENA SECURITY, INC. 13865/5173 3/26/2014 69.64 P-31.996 to P-31.997 ASCOTT MAKATI 68021 3/18/2014 27,384.00 P-31.1029 to P-31.1030 Subtotal First Quarter 86,275.26 Second Quarter of CY 2014 WIZARDSGROUP, INC. 227 18-Mar-14 18,750.00 P-31.1498 to P-31.1499 Subtotal Second Quarter 18,750.00 Third Quarter of CY 2014 DMJ MULTI-PRINT AND SERVICES 1593 8/22/2014 149.46 P-31.2564 to P-31.2565 GLOBAL BUSINESS SUPPORT SERVICES, INC. 25010 9/18/2014 528.00 P-31.2744 to P-31.2745 GLOBAL BUSINESS SUPPORT SERVICES, INC. 25010 9/18/2014 528.00 P-31.2746 to P-31.2747 DMJ MULTI-PRINT AND SERVICES 1602 9/24/2014 66.43 P-31.2778 to P-31.2779 Subtotal Third Quarter 1,271.89 Total Domestic purchase of service supported by VAT OR where VATable sale was not indicated P106,297.15 9) Domestic purchase of service supported by VAT OR with unreadable payor detail or amount First Quarter of CY 2014 HEWLETT-PACKARD PHILIPPINES CORP. 135063 1/3/2014 6,416.07 P-31.458 to P-31.459 HEWLETT-PACKARD PHILIPPINES CORP. 135063 1/3/2014 22,456.25 P-31.460 to P-31.461 HEWLETT-PACKARD PHILIPPINES CORP. 135063 1/3/2014 3,208.04 P-31.462 to P-31.463 HEWLETT-PACKARD PHILIPPINES CORP. 135063 44312014 3,208.04 P-31.464 to P-31.465 HEWLETT-PACKARD PHILIPPINES CORP. 135062 1/3/2014 3,208.04 P-31.611 to P-31.612 HEWLETT-PACKARD PHILIPPINES CORP. 135062 1/3/2014 7,800.00 P-31.613 to P-31.614 HEWLETT-PACKARD PHILIPPINES CORP. 135062 1/3/2014 76,353.18 P-31.615 to P-31.616 HEWLETT-PACKARD PHILIPPINES CORP. 135062 1/3/2014 27,887.52 P-31.617 to P-31.618 HEWLETT-PACKARD PHILIPPINES CORP. 135062 1/3/2014 76,353.18 P-31.619 to P-31.620 HEWLETT-PACKARD PHILIPPINES CORP. 135062 1/3/2014 1,248.00 P-31.621 to P-31.622 HEWLETT-PACKARD PHILIPPINES CORP. 135062 1/3/2014 27,887.52 P-31.623 to P-31.624 HEWLETT-PACKARD PHILIPPINES CORP. 135062 1/3/2014 3,208.04 P-31.625 to P-31.626 HEWLETT-PACKARD PHILIPPINES CORP. 135062 1/3/2014 7,800.00 P-31.627 to P-31.628 HEWLETT-PACKARD PHILIPPINES CORP. 135062 1/3/2014 96,634.20 P-31.629 to P-31.630 HEWLETT-PACKARD PHILIPPINES CORP. 135062 1/3/2014 44,600.40 P-31.631 to P-31.632 HEWLETT-PACKARD PHILIPPINES CORP. 135062 1/3/2014 141,234.60 P-31.633 to P-31.634 HEWLETT-PACKARD PHILIPPINES CORP. 135920 2/10/2014 14,371.86 P-31.666 to P-31.667 HEWLETT-PACKARD PHILIPPINES CORP. 135920 2/10/2014 11,449.67 P-31.668 to P-31.669 HEWLETT-PACKARD PHILIPPINES CORP. 135920 2/10/2014 10,834.25 P-31.670 to P-31.671 HEWLETT-PACKARD PHILIPPINES CORP. 136443 3/13/2014 23,006.14 P-31.868 to P-31.869 HEWLETT-PACKARD PHILIPPINES CORP. 136705 3/19/2014 141,234.60 P-31.1037 to P-31.1038 BUSINESS PROCESS OUTSOURCING INT'L, INC. 65732 3/26/2014 25,145.16 P-34.1059 to P-31.1060 Subtotal First Quarter 775,544.76 Second Quarter of CY 2014 Chevron Philippines, Inc. 86506381 5/30/2014 209,657.65 P-31.1527 AYALA LAND, INC. 1000976432 6/16/2014 2,464.29 P-31.2037 to P-31.2038 Subtotal Second Quarter 212,121.94 Third Quarter of CY 2014 BUSINESS PROCESS OUTSOURCING INT'L, INC. 68254 7/31/2014 25,145.16 P-31.2240 to P-31.2241 RCBC REALTY CORP. 44412 8/6/2014 5,142.86 P-31.2428 to P-31.2429 RCBC REALTY CORP. 44412 8/6/2014 216,681.23 P-31.2430 to P-31.2431 RCBC REALTY CORP. 44412 8/6/2014 1,372.40 P-31.2432 to P-31.2433 RCBC REALTY CORP. 44412 8/6/2014 117,892.39 P-31.2434 to P-31.2435 RCBC REALTY CORP. 44412 8/6/2014 42,300.19 P-31.2436 to P-31.2437 RCBC REALTY CORP. 44412 8/6/2014 12,111.32 P-31.2438 to P-31.2439 RCBC REALTY CORP. 44412 8/6/2014 13,907.36 P-31.2440 to P-31.2441 RCBC REALTY CORP. 44412 8/6/2014 87,917.69 P-31.2442 to P-31.2443 RCBC REALTY CORP. 44412 8/6/2014 41,769.08 P-31.2444 to P-31.2445 RCBC REALTY CORP. 44412 8/6/2014 40,304.15 P-31.2446 to P-31.2447 RCBC REALTY CORP. 44422 8/6/2014 40,364.42 P-31.2448 to P-31.2449 RCBC REALTY CORP. 44424 8/6/2014 2,378,208.60 P-31.2452 to P-31.2453 BUSINESS PROCESS OUTSOURCING INT'L, INC. 68771 8/28/2014 25,145.16 P-31.2528 to P-31.2529 CSC INFORMATION TECHNOLOGY PHILIPPINES, INC. 5 8/9/2014 84,668.66 P-31.2584 to P-31.2585 CSC INFORMATION TECHNOLOGY PHILIPPINES, INC. 1 8/9/2014 50,693.32 P-31.2590 to P-31.2591 CSC INFORMATION TECHNOLOGY PHILIPPINES, INC. 13 8/9/2014 111,005.28 P-31.2602 to P-31.2603 CSC INFORMATION TECHNOLOGY PHILIPPINES, INC. 12 8/9/2014 16,827.87 P-31.2604 to P-31.2605 RCBC REALTY CORP. 45063 9/9/2014 128,767.85 P-31.2762 to P-31.2763 RCBC REALTY CORP. 45063 9/9/2014 1,105.65 P-31.2764 to P-31.2765 RCBC REALTY CORP. 45062 9/9/2014 253,454.93 P-31.2766 to P-31.2767 ADVENTUS IT SERVICES 594 28,211.79 P-36.56 to P-36.57 Subtotal Third Quarter 3,722,997.36 Total Domestic purchase of service supported by VAT OR with unreadable payor detail or amount P4,710,664.06 10) Domestic purchase of service supported by VAT ORs dated outside the period of claim First Quarter of CY 2014 DB WIZARDS, INC. 23550 1/7/2013 6,750.00 P-31.382 to P-31.383 Subtotal First Quarter 6,750.00 Second Quarter of CY 2014 WIZARDSGROUP, INC. 228 3/5/2014 7,714.29 P-31.1474 to P-31.1475 Subtotal Second Quarter 7,714.29 Fourth Quarter of CY 2014 ANG LEONY CHAN 4632 9/3/2014 5,844.00 P-31.2912 to P-31.2913 INTEGRATED COMPUTER SYSTEMS, INC. 500419 11/7/2014 124,650.00 P-31.3737 to P-31.3738 Subtotal Fourth Quarter 130,494.00 Total Domestic purchase of service supported by VAT ORs dated outside the period of claim P144,958.29 11) Domestic purchase of service supported by VAT ORs Not Valid for Claim of Input Tax First Quarter of CY 2014 MASTER AUTOMATED SYSTEMS, INC. 3015 1/22/2014 1,182.36 P-31.54 to P-31.55 MASTER AUTOMATED SYSTEMS, INC. 3015 1/22/2014 35,892.86 P-31.56 MASTER AUTOMATED SYSTEMS, INC. 3032 1/8/2014 1,367.64 P-31.101 to P-31.102 MASTER AUTOMATED SYSTEMS, INC. 3032 1/8/2014 1,367.64 P-31.103 to P-31.104 MASTER AUTOMATED SYSTEMS, INC. 3032 1/8/2014 1,182.36 P-31.105 to P-31.106 MASTER AUTOMATED SYSTEMS, INC. 3032 1/8/2014 1,182.36 P-31.107 to P-31.108 MASTER AUTOMATED SYSTEMS, INC. 3032 8-Jan-14 1,182.36 P-31.109 to P-31.110 MASTER AUTOMATED SYSTEMS, INC. 3032 1/8/2014 1,182.36 P-31.111 to P-31.112 MASTER AUTOMATED SYSTEMS, INC. 3032 1/8/2014 1,182.36 P-31.113 to P-31.114 MASTER AUTOMATED SYSTEMS, INC. 3032 1/8/2014 1,182.36 P-31.115 to P-31.116 MASTER AUTOMATED SYSTEMS, INC. 3032 1/8/2014 1,182.36 P-31.117 to P-31.118 MASTER AUTOMATED SYSTEMS, INC. 3032 1/8/2014 1,182.36 P-31.119 to P-31.120 MASTER AUTOMATED SYSTEMS, INC. 3030 1/8/2014 1,182.36 P-31.238 to P-31.239 MASTER AUTOMATED SYSTEMS, INC. 3030 1/8/2014 1,182.36 P-31.240 to P-31.241 MASTER AUTOMATED SYSTEMS, INC. 3030 1/8/2014 1,182.36 P-31.242 to P-31.243 MASTER AUTOMATED SYSTEMS, INC. 3030 1/8/2014 1,367.64 P-31.244 to P-31.245 MASTER AUTOMATED SYSTEMS, INC. 3031 1/8/2014 1,367.64 P-31.336 to P-31.337 MASTER AUTOMATED SYSTEMS, INC. 3031 1/8/2014 1,367.64 P-31.338 to P-31.339 MASTER AUTOMATED SYSTEMS, INC. 3031 1/8/2014 1,367.64 P-31.340 to P-31.341 MASTER AUTOMATED SYSTEMS, INC. 3031 1/8/2014 1,367.64 P-31.342 to P-31.343 MASTER AUTOMATED SYSTEMS, INC. 3031 1/8/2014 1,367.64 P-31.344 to P-31.345 MASTER AUTOMATED SYSTEMS, INC. 3031 1/8/2014 1,367.64 P-31.346 to P-31.347 MASTER AUTOMATED SYSTEMS, INC. 3031 1/8/2014 1,367.64 P-31.348 to P-31.349 MASTER AUTOMATED SYSTEMS, INC. 3031 1/8/2014 1,367.64 P-31.350 to P-31.351 MASTER AUTOMATED SYSTEMS, INC. 3018 2/19/2014 1,367.64 P-31.734 to P-31.735 MASTER AUTOMATED SYSTEMS, INC. 3033 3/28/2014 1,367.64 P-31.1081 to P-31.1082 Subtotal First Quarter 67,860.50 Second Quarter of CY 2014 MASTER AUTOMATED SYSTEMS, INC. 3042 4/21/2014 1,367.64 P-31.1256 to P-31.1257 Subtotal Second Quarter 1,367.64 Total Domestic purchase of service supported by VAT ORs Not Valid for Claim of Input Tax P69,228.14 12) Domestic purchase of service without supporting document Second Quarter of CY 2014 ANGARA ABELLO CONCEPCION REGALA AND CRUZ 86906 4/23/2014 1,200.00 - Subtotal Second Quarter 1,200.00 Total Domestic purchase of service without supporting document P1,200.00 Total Invalid Input VAT on Domestic Purchase of Services 13,431,713.30 D) PURCHASE OF SERVICES RENDERED BY NONRESIDENTS 1) Purchase of services rendered by nonresidents supported by Monthly Remittance Return of VAT Withheld but without proof of payment Second Quarter of CY 2014 CUSA-PROJECT OLYMPIC BRANCH 704,853.07 P-35.19 to P-35.21 RESOURCES CONNECTION, INC. 105,992.84 P-35.22 to P-35.24 Subtotal Second Quarter 810,845.91 Total Invalid Input VAT on Purchase of Services Rendered by Nonresidents P810,845.91 Total Input VAT not properly substantiated P17,114,527.53 * Note from the Publisher: Copied verbatim from the official copy. The foregoing disallowances are summarized as follows: 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter CY 2014 ICPA Disallowance P127,672.79 P43,469.64 P110,590.90 P1,262,431.46 P1,544,164.79 Court Disallowance 2,188,590.25 2,191,590.98 6,977,310.52 5,757,035.78 17,114,527.53 Total P2,316,263.04 P2,235,060.62 P7,087,901.42 P7,019,467.24 P18,658,692.32 In addition, the Court finds that the following amounts of input VAT claimed by petitioner were higher than the amounts reflected in the VAT official receipts, thus, the difference of P32,105.70 should likewise be disallowed: Supplier OR/Invoice No. OR/Invoice date Input VAT per Schedule Input VAT per OR Difference Exhibit No. Second Quarter of CY 2014 RCBC REALTY CORP. 42620 5/12/14 P1,259.92 P1,225.56 P34.36 P-31.1536 to P-31.1537 RCBC REALTY CORP. 43056 6/5/14 40,304.15 P-31.1873 to P-31.1874 RCBC REALTY CORP. 43056 6/5/14 40,364.42 482,944.95 12,410.49 P-31.1875 to P-31.1876 RCBC REALTY CORP. 43056 6/5/14 41,769.08 P-31.1877 to P-31.1878 RCBC REALTY CORP. 43056 6/5/14 216,681.23 P-31.1879 to P-31.1880 RCBC REALTY CORP. 43056 6/5/14 87,917.69 P-31.1881 to P-31.1882 RCBC REALTY CORP. 43056 6/5/14 13,907.36 P-31.1883 to P-31.1884 RCBC REALTY CORP. 43056 6/5/14 12,111.32 P-31.1885 to P-31.1886 RCBC REALTY CORP. 43056 6/5/14 42,300.19 P-31.1887 to P-31.1888 Subtotal Second Quarter 496,615.36 484,170.51 12,444.85 Third Quarter of CY 2014 RCBC REALTY CORP. 44106 7/23/14 14,308.67 P-31.2198 to P-31.2199 RCBC REALTY CORP. 44106 7/23/14 1,039.81 P-31.2200 to P-31.2201 RCBC REALTY CORP. 44106 7/23/14 117,820.33 129,536.94 3,631.87 P-31.2202 to P-31.2203 ATM PERSONNEL ASSISTANCE, INC. 20740 7/21/14 2,787.17 P-31.2302 to P-31.2303 ATM PERSONNEL ASSISTANCE, INC. 20740 7/21/14 13,389.46 P-31.2304 to P-31.2305 ATM PERSONNEL ASSISTANCE, INC. 20740 7/21/14 5,813.69 P-31.2306 to P-31.2307 ATM PERSONNEL ASSISTANCE, INC. 20740 7/21/14 6,171.82 P-31.2308 to P-31.2309 ATM PERSONNEL ASSISTANCE, INC. 20740 7/21/14 1,263.48 P-31.2310 to P-31.2311 ATM PERSONNEL ASSISTANCE, INC. 20740 7/21/14 1,288.84 30,714.41 0.05 P-31.2312 to P-31.2313 Subtotal Third Quarter 163,883.27 160,251.35 3,631.92 Fourth Quarter of CY 2014 E-PLUS STATIONERY, INC. 20459 10/20/11 12,253.74 12,251.79 1.95 P-32.324 to P-32.325 E-PLUS STATIONERY, INC. 21802 12/11/14 7,773.84 7,773.21 0.63 P-32.332 to P-32.333 E-PLUS STATIONERY, INC. 21802 12/11/14 13,838.76 13,834.82 3.94 P-32.334 to P-32.335 RCBC REALTY CORP. 47528 12/2/14 1,528.71 1,320.00 208.71 P-31.3366 to P-31.3367 RCBC REALTY CORP. 47888 12/17/14 473,006.67 P-31.3545 to P-31.3546 RCBC REALTY CORP. 47888 12/17/14 289,917.56 P-31.3547 to P-31.3548 RCBC REALTY CORP. 47888 12/17/14 289,917.56 1,037,028.11 15,813.68 P-31.3549 to P-31.3550 DMJ MULTI-PRINT AND SERVICES 1623 12/29/14 19,151.79 P-31.3691 DMJ MULTI-PRINT AND SERVICES 1623 12/29/14 31,757.15 50,908.92 0.02 P-31.3692 to P-31.3693 Subtotal Fourth Quarter 1,139,145.78 1,123,116.85 16,028.93 Total Excess Input VAT claimed P1,799,644.41 P1,767,538.71 P32,105.70 Hence, out of the P87,707,609.70 input VAT claim on purchases of capital goods exceeding P1 Million, domestic purchases of capital goods not exceeding P1 Million, domestic purchases and importation of goods other than capital goods, domestic purchases of services and services rendered by non-residents, only the amount of P69,016,811.68 represents petitioner's valid input VAT, computed as follows: ITAaHc 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter CY 2014 Input Tax on Domestic Purchases of Goods Other than Capital Goods (Line 21F) P373,534.58 P502,393.87 P2,130,558.04 P470,386.13 P3,476,872.62 Input Tax on Importation of Goods Other than Capital Goods (Line 21H) 151,736.00 77,620.00 18,840.00 116,366.00 364,562.00 Domestic Purchase of Services (Line 21J) 17,828,306.77 21,794,235.00 14,260,769.50 21,217,419.34 75,100,730.61 Services Rendered by Non-Residents (Line 21L) 1,397,596.86 3,120,594.93 1,394,682.35 2,852,570.33 8,765,444.47 Total 19,751,174.21 25,494,843.80 17,804,849.89 24,656,741.80 87,707,609.70 Less: Disallowances Not properly substantiated by VAT invoices or receipts 2,316,263.04 2,235,060.62 7,087,901.42 7,019,467.24 18,658,692.32 Excess of petitioner's claim over the input VAT shown in the supporting official receipts - 12,444.85 3,631.92 16,028.93 32,105.70 Properly Substantiated Input VAT Claim on Domestic and Importation of Goods other than Capital Goods, Domestic Purchase of Services and Services Rendered by Nonresidents P17,434,911.17 P23,247,338.33 P10,713,316.55 P17,621,245.63 P69,016,811.68 The Court will now proceed to determine the substantiation of the P13,215,117.00 amortization of input VAT on capital goods purchases exceeding P1 Million which originated from the P33,331,281.94 input VAT deferred on capital goods exceeding P1 Million from previous quarters and P5,250,897.92 input VAT from purchases during the four quarters of CY 2014, as shown below: 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Consolidated Input Tax Deferred on Capital Goods exceeding P1 Million from Previous Quarter (Line 20B) P33,331,281.94 P30,840,717.89 P27,506,197.80 P24,402,071.65 P33,331,281.94 Add: Input Tax on Capital Goods exceeding P1 Million Purchased this Quarter (Line 21D) 850,317.32 - 135,184.60 4,265,396.00 5,250,897.92 Total Unamortized Input Tax on Capital Goods exceeding P1 Million deferred for the succeeding period 34,181,599.26 30,840,717.89 27,641,382.40 28,667,467.65 38,582,179.86 Less: Input Tax on Purchases of Capital Goods exceeding P1 Million deferred for the succeeding period (Line 23A) 30,840,717.89 27,506,197.80 24,402,071.65 25,367,062.86 25,367,062.86 Amortization of Input Tax on Capital Goods exceeding P1 Million P3,340,881.37 P3,334,520.09 P3,239,310.75 P3,300,404.79 P13,215,117.00 The Court noted that petitioner failed to present the VAT invoices/official receipts in support of the P33,331,281.94 input VAT deferred on capital goods exceeding P1 Million from previous quarters. Thus, the Court cannot ascertain whether or not the input VAT pertaining to the previous periods are indeed attributable to purchases of capital goods in excess of P1 Million. Hence, any claimed amortization of input VAT related to the said amount shall not be considered. While petitioner was able to substantiate the amount of P5,250,897.92 input VAT related to its current purchases of capital goods exceeding P1 Million, the same is not entirely creditable for the subject period of claim. Pursuant to Section 110 (A) (2) of the NIRC of 1997, as amended, as implemented by Section 4.110-3 of RR No. 16-2005, input VAT claim on purchases of capital goods attributable to zero-rated sales may be claimed either in full during the month of acquisition, or spread over a period of time, depending on the aggregate acquisition cost of the capital goods in the calendar month. If the aggregate acquisition cost exceeds P1 Million, the claim for input VAT should be spread over 60 months or the estimated useful life of the capital goods, whichever is shorter. On the other hand, if aggregate acquisition cost does not exceed P1 Million, the total input VAT shall be allowed as credit/refund in the month of acquisition. Applying the provisions of Section 110 (A) (2) of the NIRC of 1997, as amended, to the present case, out of input VAT of P5,250,897.92 representing the purchases of capital goods in excess of P1 Million, P3,201,833.65 input VAT shall be disallowed as follows: CHTAIc Supplier Date of Acquisition Input VAT Exhibit No. Reason for Disallowance Disallowed per ICPA findings ULTRA MODULAR CONCEPTS, INC. 06/13/2014 P128,416.78 P-38.1 to P-38.2 Invalid Support ULTRA MODULAR CONCEPTS, INC. 06/13/2014 6,767.82 P-38.3 to P-38.4 Invalid Support ULTRA MODULAR CONCEPTS, INC. 07/04/2014 117,908.21 P-38.5 to P-38.5 Invalid Support ULTRA MODULAR CONCEPTS, INC. 11/28/2014 8,004.52 P-38.6 to P-38.7 Invalid Support ULTRA MODULAR CONCEPTS, INC. 11/26/2014 129,085.02 P-38.8 to P-38.9 Invalid Support DIMENSION DATA PHILIPPINES, INC. 12/03/2014 241,981.77 Missing Invoice RONALD MAGBITANG 06/30/2014 34,165.48 P-38.10 to P-38.11 Incorrect presentation of VATable sales RONALD MAGBITANG 10/06/2014 399,997.05 P-38.12 to P-38.13 Incorrect presentation of VATable sales Disallowed per the Court's verification RONALD MAGBITANG 6/30/14 11,744.82 P-33.3 to P-33.4 Purchase of goods but supported by VAT OR INTEGRATED COMPUTER SYSTEMS, INC. 9/29/14 2,123,762.19 P-33.5 to P-33.6 VAT amount not separately indicated in the VAT Invoice Total Disallowed Input VAT on Purchase of Capital Goods P3,201,833.65 Thus, only the amount of P2,049,064.13 input VAT shall be allowed pertaining to purchase of capital goods in excess of P1 Million, which shall be subject to amortization of 60 months, and will lead to allowable input VAT of P176,533.12 for the four quarters of CY 2014, computed as follows: Supplier Date of Acquisition Input VAT Monthly Input Tax Credit Exhibit No. EQUICOM, INC. 2/28/14 P850,317.32 P14,171.96 P-33.1 to P-33.2 CORNERSTEEL SYSTEMS CORP. 12/31/14 1,178,871.81 19,647.86 P-33.9 to P-33.10 INTEGRATED COMPUTER SYSTEMS, INC. 10/31/14 19,875.00 331.25 P-33.7 to P-33.8 Total Allowed Input VAT on Purchase of Capital Goods P2,049,064.13 Supplier Allowable Input Tax 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter CY 2014 EQUICOM, INC. P28,343.91 P42,515.87 P42,515.87 P42,515.87 P155,891.51 CORNERSTEEL SYSTEMS CORP. - - - 19,647.86 19,647.86 INTEGRATED COMPUTER SYSTEMS, INC. - - - 993.75 993.75 Amortization of Input VAT on Purchase of Capital Goods P28,343.91 P42,515.87 P42,515.87 P63,157.48 P176,533.12 In sum, petitioner's total allowable input VAT amounted only to P69,193,344.80, as computed below: 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter CY 2014 Properly Substantiated Input VAT Claim on Domestic Purchase and Importation of Goods other than Capital Goods, Domestic Purchase of Services and Services Rendered by Nonresidents P17,434,911.17 P23,247,338.33 P10,713,316.55 P17,621,245.63 P69,016,811.68 Amortization of Input VAT on Purchases of Capital Goods exceeding P1 Million 28,343.91 42,515.87 42,515.87 63,157.48 176,533.12 Total Allowable Input VAT P17,463,255.08 P23,289,854.20 P10,755,832.42 P17,684,403.11 P69,193,344.80 Proportional allocation of allowable input VAT of P69,193,344.80 to both zero-rated and taxable sales subject to 12% VAT Section 112 (A) of the NIRC of 1997, as amended, provides that if a taxpayer has both zero-rated sales and sales subject to 12% VAT, and its input VAT cannot be directly and entirely attributed to either of the transactions, then its valid input VAT shall be proportionally allocated on the basis of volume of sales. EATCcI Based on its Quarterly VAT Returns for CY 2014, as adjusted using the Summary List of Sales, petitioner reported the following zero-rated sales and taxable sales: Period Sale subject to 12% VAT Zero-rated Sales Total 1st Quarter P36,234,269.50 P862,939,005.71 P899,173,275.21 2nd Quarter 38,714,956.17 909,392,301.24 948,107,257.41 3rd Quarter 38,248,511.99 998,331,794.66 1,036,580,308.65 4th Quarter 25,924,908.24 703,084,372.91 729,009,281.15 Total P139,122,645.90 P3,473,747,474.52 P3,612,870,120.42 Since petitioner's valid input VAT of P69,193,344.81 cannot be directly or entirely attributed to any of the said transactions, it shall be allocated proportionately on the basis of petitioner's total sales, as follows: Total Taxable Sales per VAT Return P139,122,645.90 Divided by the Reported Total Sales per Quarterly VAT Returns 3,612,870,120.42 Multiplied by the Total Allowable Input VAT 69,193,344.80 Valid Input VAT Allocated to Total Taxable Sales Subject to 12% VAT P2,664,463.68 Total Zero-rated Sales per VAT Return P3,473,747,474.52 Divided by the Reported Total Sales per Quarterly VAT Returns 3,612,870,120.42 Multiplied by the Total Allowable Input VAT 69,193,344.80 Valid Input VAT Allocated to Total Zero-rated Sales P66,528,881.12 Thus, only the amount of P66,528,881.12 represents valid input VAT attributable to total reported zero-rated sales. The Court shall then determine whether the same was applied against its output VAT liability during and in the succeeding quarters. For the first to fourth quarters of CY 2014, petitioner reported in its Quarterly VAT Returns a total output VAT of P16,694,717.51, detailed below: Period Output VAT 1st Quarter P4,348,112.34 2nd Quarter 4,645,794.74 3rd Quarter 4,589,821.44 4th Quarter 3,110,988.99 Total P16,694,717.51 Since petitioner's valid input VAT in the amount of P2,664,463.68 allocated to sales subject to 12% VAT is insufficient to cover the said output VAT liability, the output VAT still due against petitioner is computed as follows: Output VAT P16,694,717.51 Valid Input VAT Allocated to Taxable Sales Subject to 12% VAT 2,664,463.68 Output VAT Still Due P14,030,253.83 The valid input VAT attributable to total reported sales in the amount of P66,528,881.12 shall then be utilized to offset the balance of the output tax due in the amount of P14,030,253.83. Thus, there is excess valid input VAT attributable to total reported zero-rated sales of P52,498,627.30. This amount shall be further allocated based on the valid zero-rated sales of P426,388,169.32, out of the total reported or declared zero-rated sales of P3,473,747,474.52, computed below: DHITCc Valid Input VAT Allocated to Reported Zero-rated Sales P66,528,881.12 Output VAT Still Due 14,030,253.83 Excess Valid Input VAT Allocated to Reported Zero-rated Sales P52,498,627.29 Divided by Total Reported Zero-rated Sales 3,473,747,474.52 Multiplied by Total Valid Zero-rated Sales 426,388,169.32 Valid Input VAT Attributable to Valid Zero-rated Sales P6,443,989.88 Thus, there exists an amount of P6,443,989.88 representing the valid input VAT attributable to the valid zero-rated sales for the four (4) quarters of CY 2014. Needless to state, the said amount is within the total amount subject of this claim for tax refund, which is P84,228,009.20. Although petitioner carried over in its succeeding Quarterly VAT Returns the claimed input VAT, 69 the same remained unutilized until it was deducted as "VAT Refund/TCC Claimed" in its Quarterly VAT Return for the third quarter of CY 2015. 70 As such, the subject claim no longer formed part of the excess input VAT that was carried over as of the end of the third quarter of CY 2015. Therefore, the possibility that the present claim would be applied to future output VAT liability has been eliminated. In fine, petitioner has sufficiently proven its entitlement to a refund or issuance of TCC in the reduced amount of P6,443,989.88, representing petitioner's unutilized excess input VAT attributable to its zero-rated sales for the four quarters of CY 2014. WHEREFORE ,premises considered, the Petition for Review is PARTIALLY GRANTED .Accordingly, respondent is ORDERED TO REFUND or ISSUE A TAX CREDIT CERTIFICATE in favor of petitioner the amount of SIX MILLION FOUR HUNDRED FORTY THREE THOUSAND NINE HUNDRED EIGHTY NINE PESOS AND EIGHTY EIGHT CENTAVOS (P6,443,989.88) ,representing petitioner's excess and unutilized input VAT attributable to zero-rated sales for the four quarters of calendar year 2014. SO ORDERED. (SGD.) ROMAN G. DEL ROSARIO Presiding Justice Catherine T. Manahan, J. ,concurs. Footnotes 1. Exhibits "P-1" and "P-2",CTA Docket, pp. 1855 and 1868. 2. Par. 2, Stipulated Facts, Joint Stipulation of Facts and Issues (JSFI),CTA Docket, Vol. 4, p. 1524. 3. Par. 1, Stipulated Facts, JSFI, CTA Docket, Vol. 4, pp. 1523-1524. 4. Exhibits P-4.1, P-5.1, P-6, P-7.1; CTA Docket, Vol. 4, pp. 1874-1875, 1878-1879, 1882-1885. 5. Exhibits P-4.2, P-5.2 and P-7.2; CTA Docket, Vol. 4, pp. 1876-1877, 1880-1881, 1886-1887. 6. Exhibits P-8.1, P-8.2, P-8.3 and P-8.4, CTA Docket, Vol. 4, pp. 1888-1935; BIR Records, pp. 18-59. 7. Par. 15 in relation to par. 13. Petition for Review, CTA Docket, Vol. 1, pp. 14-15. 8. CTA Docket, Vol. 1, pp. 10-144. 9. CTA Docket, Vol. 1, pp. 157-158. 10. CTA Docket, Vol. 1, pp. 162-169. 11. CTA Docket, Vol. 1, pp. 176-180. 12. CTA Docket, Vol. 1, pp. 187-210. 13. CTA Docket, Vol. 4, pp. 1519, 1521-1522 in relation to the Notice of Pre-Trial Conference dated April 18, 2016, CTA Docket, Vol. 1, pp. 171-174. 14. CTA Docket, Vol. 4, pp. 1523-1541. 15. CTA Docket, Vol. 4, pp. 1543-1554. 16. CTA Docket, Vol. 4, pp. 1616-1617, 1710-1711, 1712-1713, and 1783-1784. 17. CTA Docket, Vol. 4, pp. 1790-1854. 18. CTA Docket, Vol. 6, pp. 3077-3080. 19. CTA Docket, Vol. 6, p. 3083. 20. CTA Docket, Vol. 6, pp. 3086-3088. 21. CTA Docket, Vol. 6, pp. 3101-3120. 22. CTA Docket, Vol. 6, pp. 3170-3171. 23. Commissioner's Report for commissioner's hearing held on March 21, 2019 and May 14, 2019, CTA Docket, Vol. 6, pp. 3172-3173, and 3186-3187. 24. CTA Docket, Vol. 6, pp. 3191-3269. 25. CTA Docket, Vol. 6, pp. 3272-3275. 26. CTA Docket, Vol. 6, pp. 3278-3291. 27. CTA Docket, Vol. 6, p. 3294. 28. Order dated November 20, 2018, CTA Docket, Vol. 6, pp. 3096-3097. 29. Order dated January 16, 2020, granting petitioner's Motion for Extension of Time to File Memorandum filed on December 26, 2019, and Resolution dated February 11, 2020, granting petitioner's Motion for Extension of Time to File Memorandum filed on January 28, 2020 thereby allowing petitioner a non-extendible period of thirty (30) days from January 28, 2020 or until February 27, 2020 within which to file the required Memorandum; CTA Docket, Vol. 6, pp. 3298 and 3307. 30. CTA Docket, Vol. 6, pp. 3308-3352. 31. CTA Docket, Vol. 6, p. 3353. 32. Resolution dated March 10, 2020, CTA Docket, Vol. 6, p. 3355. 33. Issue, JSFI, CTA Docket, Vol. 4, p. 1525. 34. CTA Docket, Vol. 6, p. 3351. 35. CTA Docket, Vol. 6, p. 3319. 36. CTA Docket, Vol. 6, pp. 3319-3327. 37. CTA Docket, Vol. 6, p. 3332. 38. CTA Docket, Vol. 6, p. 3340. 39. CTA Docket, Vol. 6, p. 3342. 40. Exhibits "P-8.1","P-8.2","P-8.3","P-8.4";CTA Docket, Vol. 4, pp. 1888-1935. 41. Exhibit "P-3",CTA Docket, Vol. 4, p. 1872. 42. Petitioner's Memorandum, CTA Docket Vol. 6, pp. 3319-3320 and 3327. 43. Petitioner's Memorandum, CTA Docket Vol. 6, p. 3319. 44. Commissioner of Internal Revenue vs. Burmeister and Wain Scandinavian Contractor Mindanao, Inc. , G.R. No. 153205, January 22, 2007. 45. Commissioner of Internal Revenue vs. American Express International, Inc. (Philippine Branch) , G.R. No. 152609, June 29, 2005; Commissioner of Internal Revenue vs. Burmeister and Wain Scandinavian Contractor Mindanao, Inc. , G.R. No. 153205, January 22, 2007. 46. Sitel Philippines Corporation (Formerly Clientlogic Phils., Inc.) vs. Commissioner of Internal Revenue ,G.R. No. 201326, February 8, 2017; Commissioner of Internal Revenue vs. Burmeister and Wain Scandinavian Contractor Mindanao, Inc. , G.R. No. 153205, January 22, 2007; Accenture, Inc. vs. Commissioner of Internal Revenue ,G.R. No. 190102, July 11, 2012. 47. Commissioner of Internal Revenue vs. Burmeister and Wain Scandinavian Contractor Mindanao, Inc. , G.R. No. 153205, January 22, 2007. 48. Exhibits "P-20.1" to "P-20.29",CTA Docket, Vols. 5-6, pp. 2563-2989. 49. Exhibits "P-15.1" to "P-15.41",CTA Docket, Vol. 4, pp. 1963-2003. 50. Exhibits "P-16.1" to "P-16.31",CTA Docket, Vols. 4-5, pp. 2004-2458. 51. Exhibits "P-17.1" to "P-17.7",CTA Docket, Vol. 5, pp. 2459-2469. 52. Exhibits "P-18.1" to "P-18.37",CTA Docket, Vol. 5, pp. 2470-2554. 53. Exhibits "P-19.1" to "P-19.5",CTA Docket, Vol. 5, pp. 2555-2562. 54. Exhibits "P-20.1" to "P-20.29",CTA Docket, Vols. 5-6, pp. 2563-2990. 55. G.R. No. 201326, February 8, 2017. 56. Sitel Philippines Corporation (formerly Clientlogic Phils., Inc.) vs. Commissioner of Internal Revenue ,G.R. No. 201326, February 8, 2017. 57. Commissioner of Internal Revenue vs. Chevron Holdings, Inc. , CTA EB No. 1950 (CTA Case No. 8946); Chevron Holdings, Inc. vs. Commissioner of Internal Revenue , CTA EB No. 1951 (CTA Case No. 8946), June 3, 2020. 58. Commissioner of Internal Revenue vs. CITCO International Support Services Limited-Philippines ROHQ , CTA EB No. 2015 (CTA Case No. 9102), June 5, 2020 Resolution. 59. Chevron Holdings, Inc. vs. Commissioner of Internal Revenue , CTA Case No. 8946, March 14, 2018. 60. Exhibit "P-50.1". 61. Exhibit "P-29",p. 10. 62. Amended 1st Quarterly VAT Return, "P-42.1" to "P-42.2". 63. Amended 2nd Quarterly VAT Return, "P-42.3" to "P-42.4". 64. Original 3rd Quarterly VAT Return, "P-42.5" to "P-42.6". 65. Amended 4th Quarterly VAT Return, "P-42.7" to "P-42.8". 66. Exhibits "P47.1" to "P-47.12". 67. Exhibits "P-47.13" to "P-47.76" (Summary List of Purchases);Exhibits "P-47.77" to "P-47.85" (Summary List of Importations). 68. Exhibits "P-30.1" to "P-30.18" (Schedule of Input VAT for the period January 1 to December 31, 2014);Exhibits "P-49" (Amortization Schedule of Input Tax on Capital Goods exceeding P1 Million). 69. Exhibits "P-10.2" to "P-11.2",CTA Docket, Vol. 4, pp. 1939-1946. 70. Exhibits "P-12.1" to "P-12.3",CTA Docket, Vol. 4, pp. 1947-1952. n Note from the Publisher: Copied verbatim from the official copy.