Oncho Philippines, Inc. v. Commissioner of Internal Revenue

SPECIAL SECOND DIVISION [C.T.A. CASE NO. 9442. January 14, 2019.] ONCHO PHILIPPINES, INCORPORATED , petitioner , vs .COMMISSIONER OF INTERNAL REVENUE , respondent . DECISION CASTAEDA, JR. , J p : THE CASE In this Petition for Review filed by Oncho Philippines, Incorporated on August 25, 2016, petitioner prays for the refund of the amount of P7,486,676.34, allegedly representing its unutilized input value-added tax (VAT) on local purchases of goods other than capital goods, local purchases of services, and payment for services rendered by non-residents, attributable to its zero-rated sales for the period covering January 1, 2014 to December 31, 2014. 1 THE FACTS Petitioner Oncho Philippines, Incorporated is a corporation duly organized and existing under and by virtue of the laws of the Republic of the Philippines, with principal office address at 4th Floor G.A. Yupangco Building, 339 Gil Puyat Ave. corner N. Garcia St.,Makati City 2 It is a VAT-registered entity with Taxpayer Identification No. 003-982-227-000, as evidenced by its Bureau of Internal Revenue (BIR) Certificate of Registration No. OCN9RC0000371397 dated July 22, 2013. 3 On the other hand, respondent is the duly appointed Commissioner of the Bureau of Internal Revenue who has the power to decide disputed assessments, refunds of internal revenue taxes, fees or other charges, penalties imposed in relation thereto or other matters arising under the National Internal Revenue Code (NIRC) or other laws or portions thereof administered by the BIR. He holds office at the BIR National Office Building, Agham Road, Diliman, Quezon City. In its Amended Articles of Incorporation, 4 petitioner's primary purposes are as follows: "To the extent permitted by law, to carry on and conduct general as well as specialty (including but not limited to air-condition, fire-protection, and plumbing systems) construction business except locally funded government projects, including the provision of structural mechanical, electrical and other construction, erection, installation, repair, and related services or otherwise engage in any related work or residential, industrial, and commercial buildings; to manufacture or otherwise acquire and furnish such buildings with tools and equipment connected therewith or required therefore; to manufacture, produce, adapt and prepare and deal in or with any materials, articles or things incidental to or required for or useful in connection with any of such activity; and generally to carry on any other business which can be advantageously pursued in conjunction with or incidental to any of the above purposes." For calendar year (CY) 2014, petitioner filed with the BIR its Monthly VAT Declarations, as follows: 5 MONTHLY VAT DECLARATION (2014) DATE FILED January February 12, 2014 February March 13, 2014 March April 15, 2014 April May 15, 2014 May June 16, 2014 June July 14, 2014 July August 14, 2014 August September 17, 2014 September October 15, 2014 October November 17, 2014 November December 17, 2014 December January 26, 2015 Petitioner also filed its Quarterly and Annual Income Tax Returns for CY 2014 with the BIR on the following dates: 6 CAIHTE QUARTERLY VAT RETURN (2014) DATE FILED First Quarter July 18, 2014 (Amended) Second Quarter August 29, 2014 Third Quarter March 20, 2015 (Amended) Annual ITR April 10, 2015 Petitioner's VAT Returns showed excess input VAT payments on its importation and domestic purchases of goods and services in the aggregate amount of P7,486,676.34. 7 Petitioner filed its administrative claim for refund, together with all the supporting documents, with the BIR Revenue District Office No. 49 on March 31, 2016. 8 Subsequently, petitioner filed the instant Petition for Review 9 before this Court on August 25, 2016. In the Answer 10 filed on October 28, 2016, respondent alleged the following special and affirmative defenses: "xxx xxx xxx 2. Taxes paid and collected are presumed to be made in accordance with the laws and regulations, hence, not refundable; 3. It is incumbent upon the Petitioner to show that it has complied with the provision of Section 204(C) in relation to Section 229 of the 1997 Tax Code, as amended; 4. Petitioner's claim for refund or issuance of tax credit certificate in the amount of Php7,486,676.34 as alleged unutilized input VAT paid on purchases of goods and services attributable to its zero-rated sales for the taxable year 2014 was not fully substantiated by proper documents, such as sales invoices, official receipts and others. 5. In an action for tax credit or refund, the burden is upon the taxpayer to prove that he is entitled thereto, and failure to discharge the said burden is fatal to the claim (Emmanuel & Zenaida Aguilar v. Commissioner, CA-G.R. No. Sp. 16432, March 30, 1990 cited in Aban, Law of Basic Taxation in the Philippines, 1st Edition, p. 206.) ; 6. Claims for refund are construed strictly against the claimant, the same partake the nature of exemption from taxation (Commissioner of Internal Revenue vs. Ledesma, 31 SCRA 95) and as such, they are looked upon with disfavor. (Western Minolco Corp. vs. Commissioner of Internal Revenue, 124 SCR4 121) ." On November 16, 2016, petitioner filed its Reply 11 to respondent's Answer stating, among others, that contrary to respondent's allegations, it has clearly complied with the pertinent provisions of the Tax Code and applicable revenue regulations. Petitioner filed its Pre-Trial Brief 12 on January 13, 2017, while respondent filed his Pre-Trial Brief 13 on January 4, 2017. The parties filed their Joint Stipulation of Facts and Issues 14 on March 8, 2017. Afterwards, the Court issued a Pre-Trial Order on March 15, 2017 15 and terminated the pre-trial. During trial, petitioner presented Ms. Flordeliza J. Bondad and Mr. Michael L. Aguirre, the Independent Certified Public Accountant (CPA) for the case, as its witnesses. DETACa Subsequently, petitioner formally offered its documentary and testimonial evidence. On September 15, 2017 16 and on November 24, 2017, 17 respectively, the Court issued its Resolutions admitting petitioner's evidence, except for Exhibit "P-38" for failure to submit the duly marked document. On the other hand, respondent, through counsel, manifested that he has no witness to present. 18 After the filing of petitioner's Memorandum 19 on October 18, 2017 and of respondent's Memorandum 20 on December 27, 2017, this case was deemed submitted for decision on January 22, 2018. 21 THE ISSUE The parties submitted the following issue: 22 "Whether or not the Petitioner is entitled to the issuance of cash refund/tax refund in the amount of Php7,486,676.34, representing its alleged unutilized excess input VAT on its local purchases of goods and services attributable to zero-rated sales, for the period January 1, 2014 to December 31, 2014." THE RULING Section 112 (A) and (C) of the NIRC of 1997, as amended, provides: HEITAD "SEC. 112. Refunds or Tax Credits of Input Tax . (A) Zero-Rated or Effectively Zero-Rated Sales . Any VAT-registered person, whose sales are zero-rated or effectively zero-rated may, within two (2) years after the close of the taxable quarter when the sales were made, apply for the issuance of a tax credit certificate or refund of creditable input tax due or paid attributable to such sales, except transitional input tax, to the extent that such input tax has not been applied against output tax: Provided, however ,That in the case of zero-rated sales under Section 106(A)(2)(a)(1),(2) and (b) and Section 108(B)(1) and (2),the acceptable foreign currency exchange proceeds thereof had been duly accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP): Provided, further ,That where the taxpayer is engaged in zero-rated or effectively zero-rated sale and also in taxable or exempt sale of goods of properties or services, and the amount of creditable input tax due or paid cannot be directly and entirely attributed to any one of the transactions, it shall be allocated proportionately on the basis of the volume of sales: Provided, finally ,That for a person making sales that are zero-rated under Section 108(B)(6),the input taxes shall be allocated ratably between his zero-rated and non-zero-rated sales. xxx xxx xxx (C) Period within which Refund or Tax Credit of Input Taxes shall be Made . In proper cases, the Commissioner shall grant a refund or issue the tax credit certificate for creditable input taxes within one hundred twenty (120) days from the date of submission of complete documents in support of the application filed in accordance with Subsection (A) hereof. In case of full or partial denial of the claim for tax refund or tax credit, or the failure on the part of the Commissioner to act on the application within the period prescribed above, the taxpayer affected may, within thirty (30) days from the receipt of the decision denying the claim or after the expiration of the one hundred twenty day-period, appeal the decision or the unacted claim with the Court of Tax Appeals." Thus, in order to be entitled to a refund or tax credit of unutilized input VAT attributable to zero-rated or effectively zero-rated sales, it is imperative to prove the following: 1. that the taxpayer is VAT-registered; 2. that the claim for refund was filed within the prescriptive period both in the administrative and judicial levels; 3. that there must be zero-rated or effectively zero-rated sales; 4. that input taxes were incurred or paid; 5. that the input taxes due or paid were attributable to zero-rated sales or effectively zero-rated sales; and 6. that the input taxes were not applied against any output VAT liability. Petitioner complied with the first requisite as it is duly registered with the BIR as a VAT taxpayer, as evidenced by its Certificate of Registration No. OCN9RC0000371397 dated July 22, 2013 with Tax Identification No. 003-982-227-000. 23 As to the timeliness of petitioner's administrative claim, which must be filed with the BIR within two (2) years after the close of the taxable quarter when the zero-rated or effectively zero-rated sales were made, the following periods are relevant: Period covered (CY 2014) Last day of the Two-year period January to March 2014 (1st Quarter) March 31, 2016 April to June 2014 (2nd Quarter) June 30, 2016 July to September 2014 (3rd Quarter) September 30, 2016 October to December 2014 (4th Quarter) December 31, 2016 Clearly, petitioner's administrative claim 24 was timely filed on March 31, 2016. ATICcS As to the timeliness of petitioner's judicial claim, Section 112 (C) of the NIRC of 1997, as amended, provides that the BIR Commissioner has one hundred twenty (120) days from the date of submission of the complete documents in support of the application for refund or tax credit within which to grant or deny the claim. In case of full or partial denial by the BIR Commissioner, the taxpayer's recourse is to file an appeal before the Court of Tax Appeals within 30 days from receipt of the decision of the BIR Commissioner. However, if after the 120-day period, the BIR Commissioner fails to act on the application for refund/tax credit, the remedy of the taxpayer is to appeal the inaction of the BIR Commissioner to the CTA within 30 days from the expiration of the said period. Accordingly, from the filing of petitioner's administrative claim, together with the supporting documents, on March 31, 2016, respondent had one hundred twenty (120) days or until July 29, 2016 to act on the said claim. Considering that respondent did not act on petitioner's claim on or before July 29, 2016, the latter had until August 28, 2016, the last day of the 30-day period, within which to file its appeal before this Court. Evidently, petitioner's judicial claim filed on August 25, 2016 is well within the period prescribed by law. As to the third requisite, petitioner claims that it rendered services to entities which have exemption under special laws, such as Philippine Economic Zone Authority (PEZA)-registered entities, wherein such services are subject to zero-percent (0%) VAT pursuant to Section 108 (B) (3) of the NIRC of 1997, as amended, which states: "SEC. 108. Value-added Tax on Sale of Services and Use or Lease of Properties . (A) Rate and Base of Tax . 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 (3) Services rendered to persons or entities whose exemption under special laws or international agreements to which the Philippines is a signatory effectively subjects the supply of such services to zero percent (0%) rate;" Section 4.108-5 (b) (3) of Revenue Regulations (RR) No. 16-2005, which implements the foregoing, provides: "SEC. 4.108-5. Zero-Rated Sale of Services . xxx xxx xxx (b) Transactions Subject to Zero Percent (0%) VAT Rate . The following services performed in the Philippines by a VAT-registered person shall be subject to zero percent (0%) VAT rate: xxx xxx xxx (3) Services rendered to persons or entities whose exemption under special laws or international agreements to which the Philippines is a signatory effectively subjects the supply of such services to zero percent (0%) rate;" TIADCc The special law specific pertinent to this case is Republic Act (RA) No. 7916, as amended, otherwise known as "The Special Economic Zone Act of 1995." The relevant portions of the said law are quoted hereunder: "REPUBLIC ACT NO. 7916 (as amended by Republic Act No. 8748) AN ACT PROVIDING FOR THE LEGAL FRAMEWORK AND MECHANISMS FOR THE CREATION, OPERATION, ADMINISTRATION, AND COORDINATION OF SPECIAL ECONOMIC ZONES IN THE PHILIPPINES, CREATING FOR THIS PURPOSE, THE PHILIPPINE ECONOMIC ZONE AUTHORITY (PEZA) AND FOR OTHER PURPOSES. xxx xxx xxx SECTION 8. ECOZONE to be Operated and Managed as Separate Customs Territory . The ECOZONE shall be managed and operated by the PEZA as separate customs territory. The PEZA is hereby vested with the authority to issue certificates of origin for products manufactured or processed in each ECOZONE in accordance with the prevailing rules of origin, and the pertinent regulations of the Department of Trade and Industry and/or the Department of Finance. xxx xxx xxx SECTION 24. Exemption from National and Local Taxes . Except for real property taxes on land owned by developers, no taxes, local and national, shall be imposed on business establishments operating within the ECOZONE. x x x" Since the Ecozone is viewed as a foreign territory by legal fiction, sales of goods and services made by a VAT-registered person in the Philippine customs territory to an entity registered and operating within the Ecozone are considered exports to a foreign country subject to 0% VAT. This was elucidated by the Supreme Court in the case of Commissioner of Internal Revenue vs. Toshiba Information Equipment (Phils.), Inc ., 25 to wit: "This Court agrees, however, that PEZA-registered enterprises, which would necessarily be located within ECOZONES, are VAT-exempt entities , not because of Section 24 of Rep. Act No. 7916, as amended, which imposes the five percent (5%) preferential tax rate on gross income of PEZA-registered enterprises, in lieu of all taxes; but, rather, because of Section 8 of the same statute which establishes the fiction that ECOZONES are foreign territory . x x x An ECOZONE or a Special Economic Zone has been described as ...[S]elected areas with highly developed or which have the potential to be developed into agro-industrial, industrial, tourist, recreational, commercial, banking, investment and financial centers whose metes and bounds are fixed or delimited by Presidential Proclamations. An ECOZONE may contain any or all of the following: industrial estates (IEs),export processing zones (EPZs),free trade zones and tourist/recreational centers. The national territory of the Philippines outside of the proclaimed borders of the ECOZONE shall be referred to as the Customs Territory. Section 8 of Rep. Act No. 7916, as amended, mandates that the PEZA shall manage and operate the ECOZONES as a separate customs territory; thus, creating the fiction that the ECOZONE is a foreign territory. As a result, sales made by a supplier in the Customs Territory to a purchaser in the ECOZONE shall be treated as an exportation from the Customs Territory. Conversely, sales made by a supplier from the ECOZONE to a purchaser in the Customs Territory shall be considered as an importation into the Customs Territory. AIDSTE Given the preceding discussion, what would be the VAT implication of sales made by a supplier from the Customs Territory to an ECOZONE enterprise? The Philippine VAT system adheres to the Cross Border Doctrine, according to which, no VAT shall be imposed to form part of the cost of goods destined for consumption outside of the territorial border of the taxing authority. Hence, actual export of goods and services from the Philippines to a foreign country must be free of VAT ;while, those destined for use or consumption within the Philippines shall be imposed with ten percent (10%) VAT." 26 (Emphasis supplied) Evidently, sales of services by petitioner to entities located in Ecozones are subject to zero percent (0%) VAT rate pursuant to Section 108 (B) (3) of the NIRC of 1997, as amended, and as implemented by Section 4.108-5 (b) (3) of Revenue Regulations No. 16-05. Petitioner submitted the following PEZA Certificates of Registration of its clients to prove that the said clients are duly registered with the PEZA: Client PEZA Certificate No. Exhibit Reference BeltonTotoku Philippines, Inc. (formerly Totoku Philippines, Inc.) 2014-0037 Exhibit "P-7-A-ICPA" Canon Business Machine (Philippines),Inc. 2014-0089 Exhibits "P-26-A"; 27 "P-7-B-ICPA" Epson Precision (Philippines),Inc. 2014-0665 Exhibits "P-26-B"; 28 "P-7-C-ICPA" Gotoh Philippines Corporation 2014-0216 Exhibits "P-26-C"; 29 "P-7-D-ICPA" Hadoron Studio, Inc. 2014-1204 Exhibit "P-7-E-ICPA" MSpecialty Printing Philippines, Inc. 2014-1632 Exhibit "P-26"; 30 "P-7-F-ICPA" OB Kogyo (Philippines),Inc. 2014-1301 Exhibits "P-26-D"; 31 "P-7-G.1-ICPA" to "P-7-G.2-ICPA" Shindengen Philippines Corporation 2014-0835 Exhibits "P-26-F"; 32 "P-7-H.1-ICPA" to "P-7-H.3-ICPA" SIIX EMS Philippines, Inc. 2014-0341 Exhibits "P-26-E"; 33 "P-7-I.1-ICPA" to "P-7-H.3-ICPA" Accordingly, the sales made to the above-enumerated entities during the four quarters of CY 2014 qualify for VAT zero-rating pursuant to Section 108 (B) (3) of the NIRC of 1997, as amended, provided that the same comply with the invoicing requirements under Sections 113 (A) (2), (B) (1), (2) (c) and (3) of the NIRC of 1997, as amended, as implemented by Sections 4.113-1 (A) (2), (B) (1) and (2) (c) of RR No. 16-05, which are all quoted hereunder for easy reference: SDAaTC "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; xxx xxx xxx (3) The date of transaction, quantity, unit cost and description of the goods or properties or nature of the service; and" (Emphasis supplied) "SECTION 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 . AaCTcI 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 to be given to the buyer and the duplicate 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) In its Original and Amended Quarterly VAT Returns for CY 2014, petitioner declared zero-rated sales in the total amount of P104,689,860.42, broken down as follows: Exhibit Taxable Period (2014) Zero-Rated Sales P-8 1st Quarter P18,452,148.23 P-11 2nd Quarter 32,296,906.79 P-14 3rd Quarter 22,743,789.95 P-17 4th Quarter 31,197,015.45 TOTAL P104,689,860.42 In support of the foregoing, petitioner presented its Schedule of Zero-rated Receipts 34 together with the purported official receipts. 35 Upon verification of the official receipts supporting petitioner's zero-rated sales, the Court finds the amount of P4,970,051.04 should be denied VAT zero-rating for the reasons stated hereunder: Findings Reference Exhibit Amount The purported supporting official receipt does not tally with the claimed amount of zero-rated sales Canon Business Machines (Philippines),Inc. Exhibit P-8.1-AS-ICPA P1,238,899.20 The purported supporting official receipts are unreadable Canon Business Machines (Philippines),Inc. Exhibit P-8.1-AV-ICPA 603,500.00 Belton Totoku Philippines, Inc. Exhibit P-8.1-AU-ICPA 1,580,000.00 Supported by official receipt with incomplete date OB Kogyo (Philippines),Inc. Exhibit P-8.1-AY-ICPA 1,200,000.00 Overclaimed zero-rated sales Hadoron Studion, Inc. Exhibit P-8.1-BB-ICPA 10,000.00 Per schedule P510,000.00 Per supporting OR P500,000.00 Epson Precision (Philippines),Inc. Exhibit P-8.1-BF-ICPA 12,960.00 Per schedule P648,000.00 Per supporting OR P635,040.00 The official receipt issued does not indicate that the payment pertains to zero-rated sales Gotoh Philippines Corporation Exhibit P-8.1-BS-ICPA 324,691.84 TOTAL P4,970,051.04 Hence, out of the total reported zero-rated sales of P104,689,860.42, only the amount of P99,719,809.38 (P104,689,860.42 less P4,970,051.04) represents petitioner's valid zero-rated sales. Having resolved that petitioner had valid VAT zero-rated sales of P99,719,809.38 for CY 2014, the Court will now determine the amount of input VAT attributable thereto. In its Original and Amended Quarterly VAT Returns for calendar year 2014, petitioner declared input VAT in the total amount of P12,756,884.44, broken down as follows: EcTCAD Exhibit Period Covered Domestic Purchases of Goods other than Capital Goods Domestic Purchases of Services Total P-8 1st Quarter P1,329,020.39 P1,479,825.22 P2,808,845.61 P-11 2nd Quarter 2,502,244.67 2,068,155.31 4,570,399.98 P-14 3rd Quarter 972,146.14 1,171,187.56 2,143,333.70 P-17 4th Quarter 1,682,993.48 1,551,311.67 3,234,305.15 Total P6,486,404.68 P6,270,479.76 P12,756,884.44 To substantiate the foregoing, petitioner presented in evidence the official receipts and invoices issued by its suppliers. Upon examination, the Independent CPA, Mr. Michael L. Aguirre, noted the following exceptions in his Report: 36 Particulars Input VAT Reference Annex Reference Exhibit Lack of information/noncompliance with invoicing requirements of Official Receipt i. Quantity and unit cost not indicated P4,499.17 Annex C.1-ICPA Exhibits P-10-A to P-10-S-ICPA ii. VAT not separately indicated 472.61 Annex C.1-ICPA Exhibits P-10-T to P-10-Z-ICPA No Authority to Print 212.19 Annex C.2-ICPA Not a valid source of input VAT 169,102.85 Annex C.3-ICPA Out of period documents 105,863.36 Annex C.4-ICPA Unreadable entries in the documents 170,626.14 Annex C.5-ICPA Amount per source document not tally with schedule 56,738.52 Annex C.6-ICPA Exhibits P-10-AA to P-10-AS-ICPA Unsupported purchases 1,795,418.90 Annex C.7-ICPA Total P2,302,933.74 The Court finds the foregoing exceptions in order. Thus, the amount of P2,302,933.74 shall be disallowed for petitioner's failure to meet the substantiation requirements under Sections 110 (A), 113 (A) and (B), in relation to Sections 237 and 238 of the NIRC of 1997, as amended, and as implemented by Sections 4.110-1, 4.110-2, 4.110-8, and 4.113-1 of RR No. 16-05, as amended. Further verification of the Independent CPA Report and the supporting documents reveals that the additional input VAT of P2,491,962.22 shall likewise be disallowed for the reasons stated below: Reference Input VAT 1. Purchases of services supported by documents other than VAT official receipts A.B. Franco Builders and Development Corp. P8,678.57 Exhibit P-9-B-ICPA Zygnus Sign Services 535.71 Exhibit P-9-BF-ICPA Zygnus Sign Services 160.71 Exhibit P-9-BG-ICPA Lon Works Enterprises 5,560.71 Exhibit P-9-CH-ICPA A.B. Franco Builders and Development Corp. 4,821.43 Exhibit P-9-CJ-ICPA Lon Works Enterprises 38,571.43 Exhibit P-9-CO-ICPA Fuji Xerox Philippines, Inc. 203.40 Exhibit P-9-NH-ICPA Lon Works Enterprises 32,904.87 Exhibit P-9-ADA-ICPA Firethunder, Inc. 15,331.72 Exhibit P-9-ADB-ICPA Lon Works Enterprises 2,571.43 Exhibit P-9-ADH-ICPA Firethunder, Inc. 43,218.85 Exhibit P-9-AGE-ICPA Lon Works Enterprises 10,703.57 Exhibit P-9-ALO-ICPA Lon Works Enterprises 6,000.00 Exhibit P-9-ALP-ICPA Lon Works Enterprises 3,214.29 Exhibit P-9-ALQ-ICPA Fluid Systems & Design, Inc. 11,785.71 Exhibit P-9-ARZ-ICPA Lon Works Enterprises 5,400.00 Exhibit P-9-ATD-ICPA Lon Works Enterprises 14,700.00 Exhibit P-9-ATE-ICPA Ruthland Trading & Construction 20,892.86 Exhibit P-9-AUO-ICPA Lon Works Enterprises 5,357.14 Exhibit P-9-AZX-ICPA Lon Works Enterprises 2,464.29 Exhibit P-9-AZY-ICPA Firethunder, Inc. 5,357.14 Exhibit P-9-BEL-ICPA Firethunder, Inc. 7,500.00 Exhibit P-9-BKF-ICPA Niagara Industrial Equipment Corporation 4,821.43 Exhibit P-9-BLW-ICPA GNR Industrial Services 2,785.71 Exhibit P-9-BNE-ICPA Four Corners Construction & Development Services 65,505.21 Exhibit P-9-BRX-ICPA Equiplinknet Trade & Services 17,785.71 Exhibit P-9-BSG-ICPA Sub-total P336,831.89 2. Purchases of goods supported by documents other than VAT invoices Oriental Photographix & Equipment Company P3.75 Exhibit P-9-EB-ICPA Bagong Calzada Enterprises 12,375.00 Exhibit P-9-MB-ICPA Sub-total P12,378.75 3. Input VAT on purchases of goods/services supported by computer-generated VAT invoices/official receipts with alterations/insertions of petitioner's TIN and/or address/VAT amount but without countersignature of the issuer Canon Marketing (Philippines),Inc. P921.43 Exhibit P-9-N-ICPA Canon Marketing (Philippines),Inc. 1,200.00 Exhibit P-9-O-ICPA Innove Communications, Inc. 245.89 Exhibit P-9-AH-ICPA Innove Communications, Inc. 1,329.49 Exhibit P-9-AI-ICPA Sta. Elena Properties, Inc. 428.57 Exhibit P-9-AZ-ICPA Litekon Buildtek Corporation 160.71 Exhibit P-9-CL-ICPA Castech Ind'l Sales, Inc. 2,100.00 Exhibit P-9-DA-ICPA Greenmetal Electric Manufacturing Corp. 40,178.57 Exhibit P-9-DH-ICPA Canon Marketing (Philippines),Inc. 1,200.00 Exhibit P-9-DM-ICPA Innove Communications, Inc. 245.89 Exhibit P-9-FE-ICPA A.B. Franco Builders and Development Corp. 4,435.71 Exhibit P-9-FG-ICPA A.B. Franco Builders and Development Corp. 4,917.86 Exhibit P-9-FH-ICPA A.B. Franco Builders and Development Corp. 1,285.71 Exhibit P-9-FI-ICPA A.B. Franco Builders and Development Corp. 11,250.00 Exhibit P-9-FJ-ICPA A.B. Franco Builders and Development Corp. 108,000.00 Exhibit P-9-FK-ICPA A.B. Franco Builders and Development Corp. 8,871.43 Exhibit P-9-FL-ICPA Canon Marketing (Philippines),Inc. 921.43 Exhibit P-9-GR-ICPA Canon Marketing (Philippines),Inc. 717.86 Exhibit P-9-GS-ICPA Castech Ind'l Sales, Inc. 2,100.00 Exhibit P-9-GV-ICPA Innove Communications, Inc. 245.89 Exhibit P-9-IF-ICPA Innove Communications, Inc. 1,292.82 Exhibit P-9-IG-ICPA Canon Marketing (Philippines),Inc. 910.71 Exhibit P-9-MK-ICPA Greenmetal Electric Manufacturing Corp. 80,357.14 Exhibit P-9-NX-ICPA McGraw Engineering 22,500.00 Exhibit P-9-PC-ICPA Anako Philippines Corp. 13,392.86 Exhibit P-9-TA-ICPA Anako Philippines Corp. 58,928.57 Exhibit P-9-TB-ICPA Daikin Airconditioning Philippines, Inc. 582,857.14 Exhibit P-9-TO-ICPA Litekon Buildtek Corporation 1,731.43 Exhibit P-9-WO-ICPA Litekon Buildtek Corporation 10,388.57 Exhibit P-9-WP-ICPA Litekon Buildtek Corporation 8,035.71 Exhibit P-9-WQ-ICPA Meridien Business Leader, Inc. 64.18 Exhibit P-9-WW-ICPA Punongbayan & Araullo 13,200.00 Exhibit P-9-YS-ICPA Puyat Steel Corp. 3,857.14 Exhibit P-9-YT-ICPA Weathertech Refrigeration & Aircon Co. 12,535.71 Exhibit P-9-AAQ-ICPA RTL Industries 4,500.00 Exhibit P-9-ABC-ICPA FPIP Utilities, Inc. 4,800.00 Exhibit P-9-ABF-ICPA Canon Marketing (Philippines),Inc. 680.36 Exhibit P-9-ABN-ICPA Canon Marketing (Philippines),Inc. 1,141.67 Exhibits P-9-ABO.1 to P-9-ABO.2-ICPA Punongbayan & Araullo 11,880.00 Exhibit P-9-ABR-ICPA Greenmetal Electric Manufacturing Corp. 375.00 Exhibit P-9-ACB-ICPA Sherwood Hills Golf Club, Inc. 535.71 Exhibit P-9-ACV-ICPA Power 08 Transport Service 471.43 Exhibit P-9-ACW-ICPA Daikin Airconditioning Philippines, Inc. 96,428.57 Exhibits P-9-ADG.1 to P-9-ADG.2-ICPA Anako Philippines Corp. 2,357.14 Exhibit P-9-ADI-ICPA FPIP Utilities, Inc. 1,232.92 Exhibit P-9-ADJ-ICPA Canon Marketing (Philippines),Inc. 557.14 Exhibit P-9-AEG-ICPA Delta Star Power Mfg. Corp. 69,642.86 Exhibit P-9-AEJ-ICPA Unitec Pipe Manufacturing Corporation 2,357.14 Exhibit P-9-AFL-ICPA Unitec Pipe Manufacturing Corporation 2,089.29 Exhibits P-9-AFM.1 to P-9-AFM.2-ICPA ACW CompuADD, Inc. 1,821.43 Exhibit P-9-AFN-ICPA Ace Hardware Philippines, Inc. 9.59 Exhibit P-9-AHH-ICPA Anako Philippines Corp. 642.86 Exhibit P-9-AII-ICPA Anako Philippines Corp. 642.86 Exhibit P-9-AIJ-ICPA Anako Philippines Corp. 1,767.86 Exhibit P-9-AIK-ICPA Anako Philippines Corp. 6,964.29 Exhibit P-9-AIL-ICPA Canon Marketing (Philippines),Inc. 516.43 Exhibit P-9-AIQ-ICPA Canon Marketing (Philippines),Inc. 876.43 Exhibit P-9-AIR-ICPA Electroworld, Inc. 162.86 Exhibit P-9-AJA-ICPA Litekon Buildtek Corporation 9,642.86 Exhibit P-9-ALM-ICPA Unitec Pipe Manufacturing Corporation 3,107.14 Exhibit P-9-AQL-ICPA Anako Philippines Corp. 4,285.71 Exhibit P-9-ARK-ICPA Daikin Airconditioning Philippines, Inc. 4,285.71 Exhibit P-9-ARU-ICPA Greenmetal Electric Manufacturing Corp. 3,000.00 Exhibit P-9-ASK-ICPA Greenmetal Electric Manufacturing Corp. 13,392.86 Exhibit P-9-ASL-ICPA JNJKONS ENTERPRISE 819.65 Exhibit P-9-ASQ-ICPA Anako Philippines Corp. 10,500.00 Exhibit P-9-AVX-ICPA Anako Philippines Corp. 1,392.86 Exhibit P-9-AVY-ICPA Anako Philippines Corp. 321.43 Exhibit P-9-AWM-ICPA Anako Philippines Corp. 1,285.71 Exhibit P-9-AWN-ICPA Greenmetal Electric Manufacturing Corp. 300.00 Exhibit P-9-AWQ-ICPA Greenmetal Electric Manufacturing Corp. 6,428.57 Exhibit P-9-AWR-ICPA Litekon Buildtek Corporation 257.14 Exhibit P-9-AXJ-ICPA Canon Marketing (Philippines),Inc. 557.14 Exhibit P-9-AXX-ICPA Daikin Airconditioning Philippines, Inc. 278,571.42 Exhibits P-9-AZT.1 to P-9-AZT.2-ICPA Inbilla Trading 855.00 Exhibit P-9-BBM-ICPA Canon Marketing (Philippines),Inc. 642.86 Exhibit P-9-BDE-ICPA Adi-Asianic Distributors, Inc. 74.89 Exhibit P-9-BEX-ICPA Kultura Store, Inc. 112.42 Exhibit P-9-BFU-ICPA FPIP Utilities, Inc. 1,200.00 Exhibit P-9-BIZ-ICPA Philippine Insulation Co.,Inc. 31,629.77 Exhibit P-9-BLJ-ICPA Anako Philippines Corp. 3,277.50 Exhibit P-9-BMA-ICPA Litekon Buildtek Corporation 5,194.29 Exhibit P-9-BPN-ICPA Mantrade Development Corp. 875.11 Exhibit P-9-BPR-ICPA FPIP Utilities, Inc. 4,200.00 Exhibit P-9-BPS-ICPA Greenmetal Electric Manufacturing Corp. 7,767.86 Exhibit P-9-BRT-ICPA Unitec Pipe Manufacturing Corporation 964.29 Exhibit P-9-BVC-ICPA Daikin Airconditioning Philippines, Inc. 4,178.57 Exhibit P-9-BVN-ICPA Daikin Airconditioning Philippines, Inc. 4,392.86 Exhibit P-9-BVO-ICPA MRV Refrigeration & Air Conditioning Parts & Supplies 11,640.54 Exhibits P-9-BVX.1 to 9-BVX.4-ICPA Litekon Buildtek Corporation 22,500.00 Exhibits P-9-BXG.1 to 9-BXG.2-ICPA Daikin Airconditioning Philippines, Inc. 107,035.71 Exhibit P-9-BYI-ICPA Daikin Airconditioning Philippines, Inc. 32,142.86 Exhibit P-9-BYJ-ICPA Greenmetal Electric Manufacturing Corp. 1,339.29 Exhibit P-9-BYK-ICPA Weathertech Refrigeration & Aircon Co. 2,785.71 Exhibit P-9-BYU-ICPA Weathertech Refrigeration & Aircon Co. 36,717.86 Exhibits P-9-BYV.1 to 9-BYV.2-ICPA Weathertech Refrigeration & Aircon Co. 5,357.14 Exhibit P-9-BYW-ICPA Daikin Airconditioning Philippines, Inc. 2,464.29 Exhibit P-9-BYX-ICPA Sub-total P1,838,759.28 4. Input VAT on purchases of goods/services supported by VAT invoices/official receipts with incorrect/without TIN of petitioner/with correction on TIN but without countersignature of the issuer ACW CompuADD, Inc. P1,982.14 Exhibit P-9-D-ICPA Alphabuilt Mercantile Corp. 15,410.36 Exhibit P-9-FV.2-ICPA ACW CompuADD, Inc. 750.00 Exhibit P-9-FM-ICPA Alphabuilt Mercantile Corp. 41,250.00 Exhibit P-9-GB-ICPA Alphabuilt Mercantile Corp. 4,071.43 Exhibit P-9-GC-ICPA Chow Rite Foods, Inc. 37.93 Exhibit P-9-GY-ICPA Circulated Electrical Supply 81.43 Exhibit P-9-GZ-ICPA F Jord International Corporation 31.07 Exhibit P-9-HM-ICPA Fresh N Famous Foods, Inc. 50.57 Exhibit P-9-HR-ICPA Fresh N Famous Foods, Inc. 48.86 Exhibit P-9-HS-ICPA Fresh N Famous Foods, Inc. 50.57 Exhibit P-9-HT-ICPA Hapee's Sizzling Foods 37.82 Exhibit P-9-IA-ICPA Hapee's Sizzling Foods 12.86 Exhibit P-9-IB-ICPA Oriental Photographix & Equipment Company 4.28 Exhibit P-9-JM-ICPA Oriental Photographix & Equipment Company 2.14 Exhibit P-9-JN-ICPA Peterson Enterprises Corp. 21.42 Exhibit P-9-JR-ICPA Smart Communications, Inc. 375.00 Exhibit P-9-KP-ICPA Smart Communications, Inc. 504.48 Exhibit P-9-KQ-ICPA Tropical Hut Food Market, Inc. 36.96 Exhibit P-9-LD-ICPA ACW CompuADD, Inc. 535.71 Exhibit P-9-LN-ICPA ACW CompuADD, Inc. 535.71 Exhibit P-9-LO-ICPA Andenson Enterprises 10.71 Exhibit P-9-TC-ICPA Charle's Cellzone 53.57 Exhibit P-9-TL-ICPA Jollibee Foods Corporation 40.72 Exhibit P-9-VG-ICPA Jollibee Foods Corporation 41.79 Exhibit P-9-VH-ICPA Jollibee Foods Corporation 27.86 Exhibit P-9-VI-ICPA Jollibee Foods Corporation 40.18 Exhibit P-9-VK-ICPA Jollibee Foods Corporation 27.32 Exhibit P-9-VL-ICPA Jollibee Foods Corporation 40.39 Exhibit P-9-VM-ICPA Jollibee Foods Corporation 51.64 Exhibit P-9-VN-ICPA Jollibee Foods Corporation 40.71 Exhibit P-9-VO-ICPA Kimly Enterprises 24.11 Exhibit P-9-VR-ICPA Luckwealth Trading 20.36 Exhibit P-9-WR-ICPA Mang Inasal 48.64 Exhibit P-9-WS-ICPA Orisun Enterprises Construction Supply/Hand and Power Tools 31.61 Exhibit P-9-XU-ICPA Paciano Metro Calamba Star Foods, Inc. 13.82 Exhibit P-9-XV-ICPA Robinsons Handyman, Inc. 62.09 Exhibit P-9-YV-ICPA Screwtech Bolts & Nuts 35.79 Exhibit P-9-YY-ICPA XYZ Hardware and Construction Supply 75.54 Exhibit P-9-AAR-ICPA XYZ Hardware and Construction Supply 13.93 Exhibit P-9-AAS-ICPA XYZ Hardware and Construction Supply 32.14 Exhibit P-9-AAT-ICPA XYZ Hardware and Construction Supply 100.71 Exhibit P-9-AAU-ICPA XYZ Hardware and Construction Supply 55.71 Exhibit P-9-AAV-ICPA XYZ Hardware and Construction Supply 8.57 Exhibit P-9-ABB-ICPA ACW CompuADD, Inc. 1,821.43 Exhibit P-9-AFN-ICPA ACW CompuADD, Inc. 750.00 Exhibit P-9-AHL-ICPA Fresh N Famous Foods, Inc. 49.07 Exhibit P-9-AJN-ICPA ACW CompuADD, Inc. 1,071.43 Exhibit P-9-AQW-ICPA ACW CompuADD, Inc. 1,446.43 Exhibit P-9-AZC-ICPA XYZ Hardware and Construction Supply 131.25 Exhibit P-9-BAS-ICPA ACW CompuADD, Inc. 2,142.86 Exhibit P-9-BBI-ICPA Azami Restaurant 928.24 Exhibit P-9-BBS-ICPA ACW CompuADD, Inc. 375.00 Exhibit P-9-BDL-ICPA ACW CompuADD, Inc. 375.00 Exhibit P-9-BDQ-ICPA Four Corners Construction & Development Services 5,142.86 Exhibit P-9-BEA-ICPA New Alfred Merchandising Corp. 9.64 Exhibit P-9-BGW-ICPA New Alfred Merchandising Corp. 62.14 Exhibit P-9-BGX-ICPA Newtex Commercial Center 19.29 Exhibit P-9-BHG-ICPA Sheraton Plumbing & Construction Supply 32.61 Exhibit P-9-BHR-ICPA Sin Jiang Trading Corporation 7.28 Exhibit P-9-BHV-ICPA Charle's Cellzone 52.50 Exhibit P-9-BLR-ICPA New Ez Kleen Portalet Corporation 910.71 Exhibit P-9-BLY-ICPA Cerplas Enterprises 32.14 Exhibit P-9-BME-ICPA ACW CompuADD, Incorporated 1,607.14 Exhibit P-9-BPT-ICPA Abenson Ventures, Inc. 176.36 Exhibit P-9-BQM-ICPA Alphabuilt Mercantile Corp. 3,851.78 Exhibits P-9-BTC.1 to 9-BTC.3-ICPA Alphabuilt Mercantile Corp. 24,471.43 Exhibits P-9-BXB.1 to 9-BXB.2-ICPA Pressure Enthalpy Management System Corp. 26,400.00 Exhibit P-9-BXM-ICPA Alphabuilt Mercantile Corp. 2,142.86 Exhibit P-9-CAB-ICPA Sub-total P140,738.10 5. Input VAT on purchases of goods/services supported by VAT invoices/official receipts issued not in the name of petitioner Appetreats & More Convenience Store P14.03 Exhibit P-9-GE-ICPA Appetreats & More Convenience Store 8.36 Exhibit P-9-GF-ICPA Appetreats & More Convenience Store 11.79 Exhibit P-9-GG-ICPA Batangas II Electric Cooperative, Inc. 90.80 Exhibit P-9-GO-ICPA Meridien Business Leader, Inc. 64.26 Exhibit P-9-JA-ICPA Meridien Business Leader, Inc. 64.26 Exhibit P-9-JB-ICPA Meridien Business Leader, Inc. 80.33 Exhibit P-9-JC-ICPA Meridien Business Leader, Inc. 26.76 Exhibit P-9-JD-ICPA Omegared Petroleum Service Station 53.57 Exhibit P-9-JK-ICPA Omegared Petroleum Service Station 53.57 Exhibit P-9-JL-ICPA Professional Parking Management Corp. 4.82 Exhibit P-9-KE-ICPA Proton Microsystems, Inc. 105.54 Exhibit P-9-KF-ICPA Super Shopping Market, Inc. 429.46 Exhibit P-9-KY-ICPA WPCS (Phils.),Inc. 77.28 Exhibit P-9-LI-ICPA Appetreats & More Convenience Store 17.04 Exhibit P-9-LK-ICPA Appetreats & More Convenience Store 12.75 Exhibit P-9-LU-ICPA Appetreats & More Convenience Store 12.75 Exhibit P-9-LV-ICPA Citi Hardware Gensan, Inc. 25.85 Exhibit P-9-MP-ICPA Citi Hardware Gensan, Inc. 80.97 Exhibit P-9-MQ-ICPA Ichi Mart 4.23 Exhibit P-9-NY-ICPA Ichi Mart 45.75 Exhibit P-9-NZ-ICPA Ichi Mart 9.70 Exhibit P-9-OA-ICPA Manila International Airport Authority 4.29 Exhibit P-9-OZ-ICPA Meridien Business Leader, Inc. 10.71 Exhibit P-9-PD-ICPA Office Warehouse, Inc. 81.43 Exhibit P-9-PN-ICPA Omegared Petroleum Service Station 85.71 Exhibit P-9-PO-ICPA O'Well Corporation 53.57 Exhibit P-9-PP-ICPA Proton Microsystems, Inc. 74.46 Exhibit P-9-QO-ICPA WPCS (Phils.),Inc. 48.21 Exhibit P-9-RO-ICPA 509 Motorist Srvc. Cntr.,Inc. 32.14 Exhibit P-9-RR-ICPA Abacus Book & Card Corp. 13.88 Exhibit P-9-RY-ICPA Ace Hardware Philippines, Inc. 31.58 Exhibit P-9-RZ-ICPA Alvelson Enterprises 17.68 Exhibit P-9-SY-ICPA Appetreats & More Convenience Store 13.39 Exhibit P-9-TD-ICPA Construction Depot Corporation 10.71 Exhibit P-9-TN-ICPA Danny and Mel Gen. Mdse. 17.14 Exhibit P-9-TP-ICPA Ichi Mart 14.57 Exhibit P-9-UW-ICPA Manila International Airport Authority 4.29 Exhibit P-9-WT-ICPA Meralco 69.73 Exhibit P-9-WV-ICPA Park Square Car Park 4.29 Exhibit P-9-XX-ICPA Super Shopping Market, Inc. 45.85 Exhibit P-9-ZZ-ICPA Tokagawa Global Corporation (TGC-Mapma) 3.22 Exhibit P-9-AAG-ICPA Tokagawa Global Corporation (TGC-Mapma) 3.21 Exhibit P-9-AAH-ICPA Tokagawa Global Corporation (TGC-Mapma) 3.21 Exhibit P-9-AAI-ICPA Waltermart Supermarket, Inc. 52.50 Exhibit P-9-AAP-ICPA Africa Enterprises 21.43 Exhibit P-9-AFU-ICPA Abacus Book & Card Corp. 26.22 Exhibit P-9-AHF-ICPA Ichi Mart 28.29 Exhibit P-9-AKK-ICPA Meralco 96.47 Exhibit P-9-ALX-ICPA Mercury Drug Corp. 9.75 Exhibit P-9-ALY-ICPA Mercury Drug Corp. 17.04 Exhibit P-9-ALZ-ICPA Meridien Business Leader, Inc. 53.58 Exhibit P-9-AMA-ICPA PLDT 302.27 Exhibit P-9-ANS-ICPA WPCS (Phils.),Inc. 66.75 Exhibit P-9-AQR-ICPA Philippine Postal Corporation 21.43 Exhibit P-9-AXM-ICPA XYZ Hardware and Construction Supply 50.89 Exhibit P-9-BCV-ICPA SM Dev't Corp. 8.57 Exhibit P-9-BKX-ICPA SM Dev't Corp. 4.29 Exhibit P-9-BKY-ICPA SM Dev't Corp 4.29 Exhibit P-9-BKZ-ICPA SM Dev't Corp. 4.29 Exhibit P-9-BLA-ICPA SM Dev't Corp. 15.00 Exhibit P-9-BML-ICPA Waltermart Handyman, Inc. 11.12 Exhibit P-9-BMS-ICPA Meralco 76.04 Exhibit P-9-BNG-ICPA Titanium Star Foods Corporation 64.50 Exhibit P-9-BNM-ICPA Citi Hardware Gensan, Inc. 35.44 Exhibit P-9-BNN-ICPA Alvelson Enterprises 18.11 Exhibit P-9-BNR-ICPA CONSOLIDATED GLOBAL IMPORTS, INC. 14.14 Exhibit P-9-BNT-ICPA CONSOLIDATED GLOBAL IMPORTS, INC. 5.82 Exhibit P-9-BNU-ICPA DC Uson Jr. Service Station 53.57 Exhibit P-9-BNV-ICPA Abacus Book & Card Corp. 46.23 Exhibit P-9-BOM-ICPA Citi Hardware Gensan, Inc. 24.32 Exhibit P-9-BON-ICPA Citi Hardware Gensan, Inc. 7.63 Exhibit P-9-BOO-ICPA Citi Hardware Gensan, Inc. 66.94 Exhibit P-9-BOP-ICPA Meridien Business Leader, Inc. (MBL) 0.54 Exhibit P-9-BOR-ICPA South Luzon Tollway Corporation 11.35 Exhibit P-9-BOS-ICPA Star Infrastructure Dev't Corp. 2.46 Exhibit P-9-BOT-ICPA Abacus Book & Card Corp. 14.28 Exhibit P-9-BOV-ICPA National Book Store 32.30 Exhibit P-9-BOW-ICPA WPCS (Phils.),Inc. 5.87 Exhibit P-9-BPO-ICPA Sub-total P3,210.86 6. Input VAT on purchases of goods/services supported by VAT invoices/official receipts but the VAT amount was not separately indicated therein Philippine Pizza, Inc. P87.64 Exhibit P-9-JV-ICPA Globe Telecom, Inc. 303.20 Exhibit P-9-NJ-ICPA Lon Works Enterprises 44,237.98 Exhibit P-9-OV-ICPA Lon Works Enterprises 6,300.00 Exhibit P-9-OW-ICPA Lon Works Enterprises 11,121.43 Exhibit P-9-OX-ICPA Lon Works Enterprises 2,314.29 Exhibit P-9-OY-ICPA Tuaos Manpower & General Services, Inc. 535.71 Exhibit P-9-ACA-ICPA G.A. Yupangco & Co.,Inc. 6,977.06 Exhibit P-9-AVB-ICPA G.A. Yupangco & Co.,Inc. 7,330.30 Exhibit P-9-AVC-ICPA G.A. Yupangco & Co.,Inc. 6,601.54 Exhibit P-9-AZI-ICPA Sanden Hardware 114.64 Exhibit P-9-BQN-ICPA Jollibee Foods Corporation 24.22 Exhibit P-9-BQW-ICPA Lon Works Enterprises 12,107.14 Exhibits P-9-BWX.1 to 9-BWX.2-ICPA Sub-total P98,055.15 7. Input VAT on purchases of goods and services supported by invalid sales invoices/official receipts (the ATP of the principal invoices/receipts were issued prior to January 18, 2013) Kabisig Engineering P1,585.71 Exhibit P-9-AN-ICPA Peter O. Sanchez 5,213.00 Exhibit P-9-AO-ICPA Peter O. Sanchez 1,285.71 Exhibit P-9-AP-ICPA Peter O. Sanchez 342.86 Exhibit P-9-AQ-ICPA Kabisig Engineering 803.57 Exhibit P-9-BK-ICPA Peter O. Sanchez 3,857.14 Exhibit P-9-CE-ICPA Peter O. Sanchez/Kabisig Engineering 535.71 Exhibit P-9-CM-ICPA Peter O. Sanchez 1,176.47 Exhibit P-9-EA-ICPA Peter Sanchez 482.14 Exhibit P-9-JO-ICPA Peter Sanchez 2,647.06 Exhibit P-9-JP-ICPA Peter Sanchez 1,235.29 Exhibit P-9-PS-ICPA Peter Sanchez 1,764.71 Exhibit P-9-AFQ-ICPA Peter Sanchez 4,352.94 Exhibit P-9-ANN-ICPA Peter Sanchez 1,294.12 Exhibit P-9-ANO-ICPA Peter Sanchez 24,117.65 Exhibit P-9-ATK-ICPA Peter Sanchez 1,294.12 Exhibit P-9-ATL-ICPA Peter Sanchez 1,882.35 Exhibit P-9-ATM-ICPA Peter Sanchez 705.88 Exhibit P-9-AYV-ICPA Peter Sanchez 2,000.00 Exhibit P-9-BBF-ICPA Peter Sanchez 2,705.88 Exhibit P-9-BIS-ICPA Peter Sanchez 1,529.41 Exhibit P-9-BLN-ICPA Peter O. Sanchez 1,176.47 Exhibit P-9-BSR-ICPA Sub-total P61,988.19 GRAND TOTAL P2,491,962.22 Thus, out of petitioner's total reported input VAT on current purchases of P12,756,884.44 for the four quarters of CY 2014, only the amount of P7,961,988.48 represents its valid input VAT, as follows: Total Input VAT on Current Purchases per Returns P12,756,884.44 Less: Disallowances Per ICPA Report P2,302,933.74 Per Court's further verification P2,491,962.22 4,794,895.96 Valid Input VAT P7,961,988.48 Consequently, a portion of petitioner's valid input VAT of P7,961,988.48 shall be applied against the output VAT liability for the four quarters of CY 2014 in the aggregate amount of P5,270,208.10. Hence, only the remaining input VAT of P2,691,780.38 can be attributed to the declared zero-rated sales of P104,689,860.42, and only the input VAT of P2,563,990.68 is attributable to the valid zero-rated sales of P99,719,809.38, computed as follows: Valid Input VAT P7,961,988.48 Less: Output VAT liability 1st Quarter P649,280.14 2nd Quarter 1,675,064.52 3rd Quarter 1,823,041.14 4th Quarter P1,122,822.30 5,270,208.10 Excess Input VAT P2,691,780.38 Divide by Declared Zero-Rated Sales 104,689,860.42 Multiply by Valid Zero-Rated Sales 99,719,809.38 Excess Input VAT attributable to Valid Zero-Rated Sales P2,563,990.68 Further, petitioner was able to prove that the claimed input VAT of P7,486,676.34 for the four quarters of CY 2014 was not applied against any output VAT in the succeeding quarters and the same remained unutilized as the said amount was deducted as "VAT Refund/TCC claimed" in its Amended Quarterly VAT Return for the first 37 quarter of CY 2016. Apparently, the subject claim no longer formed part of the excess input VAT of P18,240,651.06 38 as of the end of the first quarter of CY 2016 that was to be carried over or applied to the succeeding quarters. As such, it eliminates the possibility that the present claim would be applied to future output VAT liability. AScHCD WHEREFORE ,premises considered, the instant Petition for Review is PARTIALLY GRANTED .Accordingly, respondent is ORDERED TO REFUND to petitioner the amount of P2,563,990.68 ,representing its excess and unutilized input VAT attributable to zero-rated sales for the four quarters of CY 2014. SO ORDERED. HESIcT (SGD.) JUANITO C. CASTAEDA, JR. Associate Justice Catherine T. Manahan, J. ,concurs. Footnotes 1. Summary of the Case, Pre-Trial Order, docket, vol. II, p. 860. 2. Par. 1.b, Joint Stipulation of Facts and Issues (JSFI),docket, vol. II, p. 853. 3. Exhibit "P-5",docket, vol. II, p. 523; Par. 1.e, JSFI, docket, vol. II, p. 854. 4. Exhibit "P-2",docket, vol. II, pp. 488-499; Par. 1.d, JSFI, docket, vol. II, p. 854. 5. Exhibits "P-6" to "P-17",docket, vol. III, pp. 1165-1194. 6. Exhibits "P-18" to "P-21",docket, vol. III, pp. 1195-1213. 7. Petitioner's Memorandum, docket, vol. III, p. 1281. 8. Exhibit "P-3",docket, vol. II, pp. 503-519. 9. Docket, vol. I, pp. 12-30. 10. Docket, vol. I, pp. 397-399. 11. Docket, vol. I, pp. 401-405. 12. Docket, vol. I, pp. 408-423. 13. Docket, vol. I, pp. 430-432. 14. Docket, vol. II, pp. 853-858. 15. Docket, vol. II, pp. 860-865. 16. Docket, vol. III, pp. 1152-1153. 17. Docket, vol. III, pp. 1302-1304. 18. Docket, vol. III, p. 1154. 19. Docket, vol. III, pp. 1278-1295. 20. Docket, vol. III, pp. 1305-1308. 21. Docket, vol. III, p. 1310. 22. Par. 2, JSFI, docket, vol. II, p. 854. 23. Exhibit "P-5",docket, vol. II, p. 523; Par. 1.e.,JSFI, docket, vol. II, p. 854. 24. Exhibits "P-3" to "P-4",docket, vol. II, pp. 503 to 522. 25. G.R. No. 150154, August 9, 2005. 26. Now at 12% VAT rate. 27. Docket, vol. III, p. 1225. 28. Docket, vol. III, p. 1226. 29. Docket, vol. III, p. 1227. 30. Docket, vol. III, p. 1224. 31. Docket, vol. III, p. 1229. 32. Docket, vol. III, pp. 1233-1236. 33. Docket, vol. III, pp. 1230-1232. 34. Annex A.1 of Exhibit "P-47" (Independent CPA Report). 35. Exhibits "P-8.1-A-ICPA" to "P-8.2-BT-ICPA". 36. Exhibit "P-47",Independent CPA Report, p. 8. 37. Line 23D of Exhibit "P-24",docket, vol. III, p. 1221. 38. Line 29 of Exhibit "P-24, docket, vol. III, p. 1221.